Why Companies Should Green Their Supply Chain Management Research Paper

Why Companies Should Green Their Supply Chain Management - Research Paper Example Sourcing of raw materials with right quality and lower price necessitated movement of materials across the continents. On the other hand, shifting of production facilities to the places where the cost of labor is cheap is also considered by the companies. These twin strategies result into movement of raw materials and finished products from place to place cutting across the borders of the nations. The increase in the level of activity in the flow of the movement of goods over the period of time necessitated revisiting of the strategies by the corporate companies in respect of supply chain management with a view to reduce cost. However, the developments that have been taking place in the environmental front warrant corporate social responsibility (CSR) in view of atmospheric pollution which leads to global warming, water pollution, human rights issues involved, and extinction of animal and plant species. Judicious use of natural resources in the process is very important for maintaini ng ecological balance and the welfare and rights of the future generations. Also, growth at the current level with the accelerated use of natural resources is not sustainable in the long run. ... Green supply chain management Parry, P., Martha, J. & Grenon, G. (2007) state â€Å"the supply chain is the production and distribution network that encompasses the sourcing, manufacturing, transportation, commercialization, distribution, consumption, and disposal of goods, from the ore mine to the trash can†. Primarily, the uninhibited consumption of energy at various levels leads to inflation in the energy prices. The cascading effect of the increasing fuel prices results into inflation in food prices and becomes a threat to food security. The impact of greenhouse gas emissions is considered to be very serious as the damage to the environment could be irreversible. Supply chain management needs to play an important role in reduction in the consumption of energy in an organization. This could be achieved through a comprehensive corporate strategy which encompasses conservation of energy on voluntary basis, compliance with the regulations as a good corporate citizen, savings i n cost by reducing emissions, adoption of standards issued by various agencies and environmental auditing, water and effluents treatment, recycling, waste disposal and renewable energy. For instance, according to a study by Canning, P. et al. (2010) food processing showed the largest growth in energy use. Recycling of packing materials, generation of electricity from waste and avoiding use of environmentally unfriendly packing materials in the industry would not only be beneficial to the environment and the society but also results into cost saving. According to Bruntland report  Ã¢â‚¬Å"Development that meets the  needs  of the present without compromising the  ability  of future generations to meet their own needs† (The World Bank Group, 2001). Emission of

Vancouver-Hollywood North vs the Loss of Canadian Identity Essay Example for Free

Vancouver-Hollywood North vs the Loss of Canadian Identity Essay Introduction: 1 Vancouver is being called â€Å"North Hollywood† because a vast of film producers decide to set up their shooting places at BC, Canada. Vancouver is deserved to be rewarded as this special title because it’s unique beauty of the diverse sceneries and the sophisticated filming technologies. These inputs have already attracted by Hollywood and lead the U.S. film industry entry into making the huge quantity of runaway production era. The 2001 Report concluded that the 1998 Canadian production incentive programs were very successful in attracting production from the U. S.A(StephenM.Katz, 2006, p.1). question has been brought into the public attention and this paper will mainly focus on: why does Canada not encourage their own domestic film industry, but would rather give foreign film industry tax incentives. Additionally, due to the growing number of American movies crushed into the Canadian entertainment market, this paper will also discuss both the positive and negative effects emerged under this issue. The tax incentive given by the Canadian government cannot be denied for one of the reason to turn BC as well known asNorth Hollywood: â€Å" Foreign production companies will see the Production Services Tax Credit jump to 25%, with an unchanged 6% bonus for work done outside the Vancouver area.†(BC Announce 35% Film Incentive Credit, 2008). Actually, not only BC is doing such things but also New Zealand. Newman illustrates The film and television production industry is significant in both New Zealand and British Columbia. Governments in both localities provide substantial support for the industry through government agencies and tax  incentives.(Newman.D,2005,abstract).Currently, BC is directly toward into a service-oriented country by providing the U.S. big financial profits. This strategy seems to become a really effective approach to enlarge their awareness toward the global without promoting their own film industry but rather borrowing their beauty to U.S. Takaki and Shoot explains that some of the U.S. Film associations like SAG (Screen Actors Guide) and FTAC (Television Actions Committee) already had an unpleasant attitude toward the Canadian federal governments tax incentive legislation (Takaki,MillieShoot, FilmTelevision,2001). They are not encourage the U.S. film industry to do the runaway productions in order to persist the U.S. rights and promoting their own movie domestically. Currently, there are a lot of such top-grossing movies include:X men, Silent Hill, Mean girls,etc(Chris Hamilton, 2008) . Apparently, there are both advantages and disadvantages behind the runaway production for both U.S. and Canada. Take the employment issue as instance:the loss of the job opportunities would be one of the serious concern towards the Americas because the film producer would prefer to hire the local employers rather than bring the workers all the way to B.C. This is aiming of saving appropriation expenditure. Many people like Pendarkur M hold the belief of: â€Å"creating employment is more important than fighting for better wages and working conditions†(Pendarkur, 1998). Basically, this idea is fairly straight forward which stand for its way much better to  have a job rather than getting a better wages and working conditions provided by their boss. In this way, the employment is seen as the priority of one country. Nevertheless, we still cannot deny the advantages and disadvantages it brought to BC and U.S. The optimistic effects might probably cause a decrease unemployed rate for the Canadians. In another words, more Canadians would find a job under the help of the U.S. film industry.On the other hand, there would be a high unemployed rate for the Americans. Other than the job opportunities we get, Vancouver is successfully known as North Hollywood currently and it helps to promote Canadians film industry. After that, it widen the opportunities for the TV producer to do the movies and help to  expose the beauty of diverse BC sceneries to the whole world. Eventually, he ended up with the solution that:† This type of thinking has resulted from the weakened position of Canadian and international unions, which has placed them in a struggle for survival and left them unprepared to negotiate with the powerful and expanding entertainment industry†(Pendarkur, 1998). After getting the great job opportunities, BC is actually facing a further serious problem which is the lack of capability to get rid of the domination of U.S. and build their own entertainment industry. The longer period people adopted into something, the harder for them to leave it behind and build a new industry. Actually, there is a far long period when the U.S. Corporation first started dominated some of the Canadian entertainment market. According to Pendarur M: 4 Paramount Famous-Lasky, the leading vertically integrated firm in the United States, dominated the Canadian feature film market through its subsidiary, Fomous Players Canadian Corporation,(Pendakur, M. 1990). The Canadians were influenced and dominated by the U.S. Industry for such a long period already. This situation lead the Canadian get more adopted to U.S. Entertainment world rather than building up their own film industry. This lead to the consideration of the loss of local audiences once the government decide to promote their local film market. Moreover, audience fragmentation is another concerns about why Canadian not encourage making its own movies.If people randomly walk into a cinema, it is obviously to find out the U.S. movies took over a great percentage of movie products on the Canadian cinema. Also, it gets a fairly good feedback among the audiences which makes the Canadian cinema become prosperous. In order to let it remain the same situation and let it survive, the Canadian film industry realize to spend more time and attract more foreign powerful film-making countries is significant rather than creating their own domestic film. Through David Skinners research., he claimed that:these definitions are all based on a concern that the dominant corporate media do not adequately represent the interests of all members of society(David, 2010, p.221). These definitions on the above quote are actually stand for the idea of  Ã¢â‚¬Å"alternative media† . The dominant corporate media cannot be fully satisfied by one hundred percent of the audiences because different people from the various social status have their own interests. To be  more specific, even though the Canadian government invest expenditure to promote the real Canadian movie,the audience fragmentation still exists. To consider this issue in a further financial perspectives, it better and easier to support the U.S. runaway productions in order to keep the Canadian cinema industry alive and have a large number of audiences really buy the tickets. Moreover, a more serious situation would happen derived from the previous sequences. The dominant corporate might only provide the pastime for those of them who have the ability to access media. Nevertheless, the rest of them might remain the same living style as what they were before because they dont have the capability to access them like some remote areas. The new technologys exist give people a new sight to understand the world. The powerful invention of these new media going to influence how we think and how we behave. After that, it causes the huge gaps between the one who can get into the cinema and who are not capable to use that. Its hard for a whole nation to unite together and figure out what their real interests are. The Canadian government provide the tax incentives undoubtedly created benefits for both of them financially but seems ignore the further concern of creating a â€Å"real Canada† consists of it’s real identity. What kind of movie we watch has a direct impact to shape Canadian itself. Specifically, someone who makes the film affect what kind of messages they get. It impacts the Canadian identity in several various aspects. Particularly, there is not  doubt that Canada and U.S. overlap a lot of similarities like the languages. However, there is one significant factor cannot be denied on this context which is the â€Å"unique identity†. The Canadians do have its own unique identity including the enthusiasm to the national hockey, the still existing of First Nation’s unsophisticated lifestyle and other factors make Canada become a unique nation and really help the Canadians to define who they are. Along with the tendency of growing proportion U.S. film start to shoot  movies in Canada, the Canada seems have less time to promote their own film. Some of the U.S. identities are being shown during the films and this is going to directly injected into Canadians mind. Consequently, they would not be able to have a strong nationality traits. In conclusion, this paper mainly explored the reasons for the Canadian government intentionally turn Vancouver into north Hollywood instead of investing the film producer to shoot the real domestic movie with real local identity in it. Also, this paper looked at the profits and drawbacks from both U.S. film associations perspective and Canadian governments point of view. Next, it emphasis the significant role of one countrys entertainment industry. The film industry has no longer simplly provide an entertainment way for people to have a pastime but it become a nations symbol and reflected the countrys real identity. The elements being made during the scenes potentially injected into audiences mind and they behave toward the invisible messages being created by the film. As time passes, it definitely  going to influence how Canadian behave and how they communicate between each other. This paper concluded that the creation of one countrys identity is far more significant compared with governments financial concern. References David, Skinner. (2010) â€Å"Minding the Growing Gaps: alternative media in Canada† In Leslie R.S(ed.) Mediascapes. Nelson College Indigenous Press. Famous Movies Filmed in Canada | Cinemaroll. (n.d.). Cinemaroll | film making, from the viewers perspective. Retrieved March 24, 2011, from http://cinemaroll.com/cinemarolling/famous-movies-filmed-in-canada/ Newman, D. (2005). Regions And Runways: Film Assistance In New Zealand British Columbia, 1990-2005. Media International Australia Incorporating Culture Policy, (117), 11-30. Retrieved from EBSCOhost. Pendakur, M. M., Sussman, G. G., Lent, J. A. (1998). Hollywood north: film and TV production in Canada. In , Global Productions: Labor in the Making of the Information Society (pp. 213-238). Retrieved from EBSCOhost. Pendakur, M. (1990). Canadian Dreams American Control: The Political Economy of the Canadian Film Industry. Retrieved from EBSCOhost. 9 Stephen M. K. (2006). The Global Success of Production Tax Incentives and the Migration of Feature Film Production From The U.S. to the World Year 2005 Production Report[Adobe Digital Editions version]. Takaki, MillieShoot,( 12/14/2001). Dispute Heats Up Over Runaway Tariff Proposal. Film Television Literature Index with Full Text (Vol. 42, Issue 50) Vancouver Film. Net: BC Announces 35% Film Incentive Credit. (n.d.). Vancouver Film. Net. Retrieved March 24, 2011, from http://www.vancouverfilm.net/2008/01/bc-plans-35-film-tax-credit.html

Managerial accounting techniques to help them thrive

Managerial accounting techniques to help them thrive Globally Hotels operators and managers are relying on managerial accounting techniques to help them thrive in the highly competitive and economy recession. The critical aspect of focusing on increasing revenue, minimise cost, align incentive to performance, maximise profits level without decline in the quality of services rendered by Hoteliers are becoming evolving issues in the hospitality industry. The essence of this project is uncover how management accounting is use to provide specialised internal information to the Managers in Lagos Airport Hotel, Lagos Nigeria that are responsible for directing and controlling operations within the hotels. The types of information provided by management accounting information systems and how it help the management in their strategic planning (Short or Long term), measurement performance, attained the organisational strategic objectives of increasing the owners wealth. SECTION 1- DESCRIPTION OF COMPANY: LAGOS AIRPORTS HOTELS LIMITED Lagos Airport Hotel Limited, is a subsidiary of Odua Investment Company,The hotel began operation in 1942 under the ownership and management of Joseph Harold, a Brition . The hotel name was then Grand Hotel which was later changed Ikeja Arms was incorporated in 1961, having started business as an owner managed hotel with 5 rooms in 1942 under the name Grand Hotel, Lagos.with 5 rooms. It was renamed Ikeja Arms Inn in 1956 acqiured in 1959 by the Government of Western region of Nigeria comprises of Oyo, Ogun, Ondo, Osun and Ekiti States in 1959 and incorporated as Lagos Airport Hotel in 1961. As at today the hotels had grown from 5 rooms in 1942 to 277 rooms consist of of , presidential suites , Monarchical Suite, Executive Suites, Presidential Suites, Executive/Business Suites, Standard/Executive Double, six conference halls well-secured car parks, two international Restaurants four Bars and an Olympic-sized Swimming Pool. The hotel under the leadership of Alhaji   Adebayo Jimoh , has over five hundred highly professional staff with additional two subsidiaries hotels namely Lafia Hotel and Premier Hotel Ibadan. The hotel strategic vision is to be the preferred choice for customers in the Nigerias hospitality industry. and mission statement is to passionately deliver efficient and catering services at competitive and affordable prices. In Peat survey 2009 the Airport is rated among the best top hotels in Nigeria and among the first leading hospitality companies in Lagos State. is rated among the best top 20 hotels in Nigeria. SECTION 2 COST BEHAVIOUR ANALYSIS HOTEL BUSINESS OPERATION AND COST BEHAVIOUR ANALYSIS HOTEL ACCOUNTING STRUCTURE AND LAGOS AIRPORT HOTEL EXPERIENCE The hotel business operation globally is characterised with a number of different cyclical sales revenue cycles which includes daily operating cycle, weekly , seasional cycle and general business cycle(Reccession). The Lagos airport hotels is not expempted from the above cyclical business patterned. Significantly, these various cyclical operation in hotel create a unique difficulties in forecasting revenue and cost. Secondly , hospitality operation are People oriented and people- driven, it is more difficult to effectively automate and control cost than it is on other non hospitality business sector 2.1 COST BEHAVIOUR AND ANALYSIS Lagos Airport Hotel operations tend to be highly departimised with separate operating division/unit that provide accommodation/lodging, Restaurants Bar services, Conference Banquest, Etc . Consequently the hotel accounting systems are designed to allow an independent evaluation of each operating department or division. To this end, cost directly traceable to a department are identified as direct cost, typically major direct cost in hotels includes cost of sales(foods drinks), salary wages, operating supplies e.g Soap, Toilet tissue paper etc . After direct costs are determined they are deducted from revenue to isolate contributory income which represent the depts or division contribution to support undistributed general overheads. As in their practice indirect cost are not easily traceable to a department and referred to as undistributed costs One of the arguments in favour of allocating indirect expenses to department is that aithough department managers are not responsible for controlling those costs, they should be aware of what portion of them is related to their department since this could have an impact on departmental decision making such as establishing room rates, foods and other service selling prices at a level that covers all costs not just direct cost. When this type of Full -cost accounting is implemented in a responsibility accounting system , it allows a manager to know the total minimum revenue that must be generated to cover all costs even though the control of some of those costs is not their responsility. Nevertheless there are mistake as regard the direct costs, controllable costs, indirect costs and non controllable cost. The assertion that say direct costs are generally more easily controlled than indirect costs but (Salome 2009) argued that in the long run all costs are controllable by someone at sometimes 2.2 RELEVANT NON RELEVANT COST CONCEPT AND APPLICATION IN HOTEL The theory of relevant and non relevant cost is widely used in hospitality cost management( ) the application is use for variety of decision making. A relevant cost is one that affect decision and such a cost must be in the future and different between alternatives. For example The Lagos airport is considering to introduce online booking with ATM Payment portal, the relevant cost would be the cost of web solution, ATM Machine, the cost of training employees on the new solutions and any change in maintenance and material supply costs on the new solution/machine. As long as no change is necessary in the number of staff required, the hotel labor cost would not be relevant cost and it would make no difference to the decision On cost behaviour Most hotels have a high proportion of fixed cost which are not expected to change in the short run of an operating period og a year or less and will not vary with increases or decrease in sales revenue, examples are management salaries, insurance or committed cost of an advertising campaign ,So this type of costs are not relevant for decision making Variable cost on the hand change in direct proportion to a change in sales revenue for example the more foods and drink sold, the more cost of sales incurred The usefulness of relevant cost , non relevant cost, fixed , variable, sunk cost etc in hotel business help the managers in making the following types of decision Allocation of indirect costs to revenue unit/dept Which types of equipment should they buy Whether to sell below total cost? Whether hotel should be close during off season? As the cost of low -activity characterises hotel sectors Which investment/business should they buy Make or buy decision making Alot more In the airport hotel activity -based costing is not broadly used while target costing has squat adoption level. But standard costing is most popular costing used in the hotel 2.3 MANAGEMENT ACCOUNTING SYSTEM AND DECISION MAKING IN HOTEL A RELATIVE ILLUSTRATIVE STUDY OF LAGOS AIRPORT HOTEL The business success of the business depends to a very large extent upon the capacity of top management to develop the appropriate strategies in a number of issues which conform to the business corporate strategic goals The hotels have typically diverse level of decision making. Management at each level takes decision that are within its capability and responsibility For each level of decision making management accounting system has been found to provide appropriates information required for management decision making. To be specific the management accounting information system was found to be helpful to the hotel management to formulate and execute Strategies concerned with volume and capacity Strategies for assessing the relative profitability of division/ department or revenue area Strategies for pricing in condition of hotel space capacity Strategies for selecting product/service range where there are capacity or other constraints. Marginal costing is used by the hotels for cost structure and pricing decision. The marginal costing is mainly used for short-term planning, while activity based costing is the favoured costing method for long term strategic planning. The cost -volume -profit approach to decision (e.g Breakeven analysis) are widely produces to assist management in decision making . this assist them in evaluating current and future events regarding sales revenue inflow and cost outflow Cost volume profit analysis(CVP) cost are separated into variable and fixed componenets. They are then used to make informed and rational decision TABLE SHOWING Break even sales Break even sales equitation for Loding unit for 2009(See Financal hilghlight week6 project outline) The fixed costs(FC) are N197,702 , sales revenue N568,900 and variable cost (VC) are N63,968 .what is breakeven sales revenue? The break even point(BEP) = Fixed cost (Sales revenue Variable cost) = 197,702 (2053-230) BEP = 108 Rooms per day. Fig2: Break even revenue FC / 1-(variable cost/sales revenue) 197702/ 1- (N63,968/N568,900) 197,702/88.7% = N222,888 CVP analysis is a logical extension of breakeven analysis in hotels business it is used to make the following decision among others. At what level of sales revenue will operating income be TARTGETD INcme may be 700,000,000 How much must sales revenue increase to cover a new fixed cost If room rates are changes, what will be the effect on rooms sold? Whether to give bulk discounts or not? New investment decision SECTION 3 BUDGETING PROCESSING REVIEW BUDGETING AND BUDGETARY PROCESS OVERVIEW IN HOTEL INDUSTRY The objectives of organisation will be faciliatated by the implementation of an efficient budgeting, this because the whole essence of budgeting is to ensure that the allocation of resources is palnned to avoid waste and promote profitability For hotel managers to make meaningful decision about future, a manager must look ahead(Budget) Antril. P Mclaney.E (2009) Martin Micheal (2004) argued that for hotel or restaurant operators or manger the budget might be no more than looking ahead to tomorrow, estimating how many guests per night , estimating how many customers will eat in the restaurant etc Budgets not expressed in monetary terms could involve numbers of guest to be served, number of rooms to be occupied, number of employees required, or some other unit as opposed to monetary value Agara(2007), Martin Micheal (2004) identified the three main purposes of budgeting in hotels business To provide organised estimates of future unit sales, sales revenues, expenses, net income, staffing requirements or equipment needs, broken down by operating period and department To provide management with long-term and short term goals. To provide a method of control so that actual results can be evaluated against budget plans and adjustments, if necessary can be made The budgetary cycle or process is a five part process that involved the follows Establish attainable goals or objective Plan to achieve these goals or objectives Compare actual results with those planned , and analyse the difference(variance) Take corrective action required Improve the effectiveness of budgeting The starting point in budgeting is to forecast sales revenue, in hotel operation in forecasting the mnager usually considered past actual sales revenue and trends, current anticipated trends and the economic, competitive and limiting factors. Once the sales revenue had been forecast, direct operating expenses can be calculated based on anticipated sales level and undistributed expenses allocated or deducted to arrive at the net income. The various types of budgets include fixed, flecible, capital budget, operating , departmental,master budget etc Zero based budgeting (ZBB) this budget is found useful for controlling and controlling hotel operation, as the name implies no expenses can be budgeted for or incurred unless they are jusitified in advance. ZBB requires each department head to jusitify in advance the entire annual budget froma zero base. The department manager responsible for the cost prepare the analysis. After each department or division is anakysed , management ranks all decision unit and the final budget is allocated according to this ranking The variance analysis is useful tools for budgetary control as it is used for isolating the cause of difference between budgeted and actual figures. SECTION 4: FIRM PERFORMANCE ANALYSIS4.0 LAGOS AIRPORT HOTELS FINANCIAL STATEMENT AND PERFORMANCE ANALYSIS The financial report present merely a stewardship report . if the information is to have real meaning both to the management and other users of the report, it must be subjected to a process of analysis and interpretation. To do this, various stastics yardstick or analytical tools like ration analysis, comparative analysis, common size vertical analyisi , trend analysis/ percentage can be used. Ratio analysis is concerning with expressing relationship between inputs and output, the objective of ratio analysis is to construct a framework of such relationship which are important for the success of the company. One part of this framework bring together all these aspect of the business which contribute to profitability both fot the company and owners, another part of the framework assesses the liquidity of the hotel, the remaining part reflect the hotels standing or viability for the future. Table : Lagos Airport Hotel financial performance Anaysis for 5 years 2009 2008 2007 2006 2005 Profitability Ratio Gross profit Ratio or Margin 63.5% 46.5% 51.8% 68% 67.6 Net profit ratio or margin 17.2% 1.3% 4.3% 17.4% 15.7% Return on Capital employed 63.7% 3.9% 12.3% 43.1% 61.1% Liquidity / Investment Ratio Current Ratio 1.2:1 1.3:1 1.34:1 1.37:1 2.05:1 Gearing Ratio 103% 91.4% 91.7% 93.5 49% Total Debt to shareholder fund 193% 169% 171% 166% 156.8% Earning per share 2.47 0.14 0.42 1.5 1.25 Comments: Gross profit ratio which indicates the gross margin on sales in a period is steadly show a sign of improved 2009 from downward slope that occurred between 2008 2007, however the gross profit ratio needs improvement The net income ratio and return on capital which indicates a relative efficiency of the hotels business and overall profitability of the business is worrisome even with 17.3% for net return 63.7 ROCE for 2009 the performance is still far below expected returns level and it glaring that the hotel has been performance in term of profitability badly. For the hotel to remain operation for the nearest features it must be profitable and liquid. The strategy to adopt here is for the hotels managemenet to reduce its operational cost, improve revenue per guests,rates of occupany and innovate a new products or service that can improve revenue and profitability stream. The liquidity position of the hotel is far below ratio 2:1 recomended for healthy company, liquidity ratio measure the ability of a firm to meet its short -term obligations and reflect short term financial strength of the firm while the gearing ratio is extremely high as the company operation is funded from debts and depend on borrowed fund for expansion which is very vulerabilty to earning of shareholders and poses a possibility of take -over or bankcruptcy. The overall trend analysis for the hotel(see apendix2) provides uselful insight into some of the factors that might contributed to this aweful financial position Interestingly, many individual operating ration are specifically available for hospitality industries which focus on internal operation like rooms/accommodation, Foods Beverage analysis and decision making. Some of these analysis includes but not limited to income per guests for each division, costs per guest by items, foods and or beverage cost percentage, labor cost percentage average foods or beverage dollar/Naira by meals period and by revenue areas, seat turnover by meals period etc In the rooms or lodgimg division average rate per occupied room, revenue per available room (REVPAR) , Occupancy percentage, annual revenue per room, labour cost percentage etc The internal analysis of the above influenced the management decision making in term of improve sales level, directing efforts into selling higher priced rooms rather than lower priced, increasing rate of occupancy percentage or average room rate. On the impact of success critical factor(CSF) on the financial performance, the monetary indicators, grosss operating profit per available room was used SECTION 5 : CAPITAL INVESTMENT ANALYSIS 5.0 CAPITAL BUDGETING TECHNIQUES IN HOTEL INDUSTRY The largest investment that hotel or food seervice business has to make is in the land and building (Martin Micheal 2004) . The hotels management also make frequent investment decision for items such as equipment, furniture purchases and replacement. Due to elongated life time and colossal of capital outlays entail for capital investment, management espoused a more pragmatic approach and use appropriate capital investment control methodology to ensure right capital investment decision making There are hazard in making capital investment, the hazards can be seldom be eliminated but there are techniques available that allow the manager to reduce some of the quesswork The Lagos Airport hotels use Payback period and net present value, rn as a tools to guide investment decision A Case study of capital investment decision making in Lagos Airport Hotel A typical capital investment decision techniques is the Lagos airport hotel was contemplating of improve the restaurant services and planning to purchase a new type of oven and other modern kitchen apparatus. Or invest in Cinema or Casio Opertaion The hotel management is provided with two alternative investment option to choose from with their annual net cash inflows over the five -year investment period Year Otption1- Restaurant Improvement Option2- New Cinema Casio Centre 1 1,200,000 630,000 2 1,290,000 870,000 3 1,320,000 1,275,000 4 1,230,000 1,725,000 5 615,000 1,815,000 The initial investment outlay of N4,950,000 NPV is at 12%, Would either of them be a good investment for the hotel? Solution Option 1 -Restaurant improvement Net cash flows Cumulative net cash flows Year 0 Cost investment (4,950,000) (4,950,000) Year1 Net Saving 1,200,000 (3,750,000) (-4,950,000 + 1,200,000) Year 2 Net saving before Dep 1,290,000 (2,460,000) (-3,750,000 +1,290,000) Year 3 Net saving before Dep 1,320,000 (1,140,000 ) (-2,460,000+ 1,320,000) Year4 Net saving before Dep 1,230,000 90,000 (-1,140,000 +1,230,000) Year5 Net saving before Dep 615,000 705,000 ( 90,000+ 615,000) Option 1 Payback period = 3 years, 11 months plus 4 days Option 2 -New Cinema CASINO CENTRE Net cash flows Cumulative net cash flows Year 0 Cost investment (4,950,000) (4,950,000) Year1 Net Saving before Dep 630,000 (4,320,000) (-4,950,000 + 630,000) Year 2 Net saving before Dep 870,000 (3,450,000) (-4,320,000 +870,000) Year 3 Net saving before Dep 1,275,000 (2,175,000 ) (-3,450,000+ 1,275,000) Year4 Net saving before Dep 1,725,000 (450,000) (-2,175,000 +1,725,000) Year5 Net saving before Dep 1,815,000 1,365,000 ( -450,000+ 1,815,000) Option 2 Payback period = 4 years, 3 months The analysis above showed option 1 have a shorter pay back period and logic of using pay back period is that projects that can recoup their cost quickly are economically more attractive than those with longer payback(Antrill Mclaney 2009) so Option 1 is to be selected based on pay period methods. The major drawback o9f pay back period is that it ignore cash flow after the payback period and it does not take time value of money(Effect of inflation/ interest /risk etc) into consideration NET PRESENT VALUE(NPV) Net present value methods of appraisal consider all of the costs and benefits of each investment opportunity and make a logical allowance for the timing of those costs and benefits The NPV is consider better among all other investment appraisal techniques because of cashflow timming recognition, uses of all relevant cash flow and meet the objective of the business which to increase owners wealth LAGOS AIRPORT HOTEL USING NPV METHOD OPTION1 -Restaurant Improvement NPV Option 2 New Cinema Casino centre Time Cash flow N NPV (12%) Cash flow N NPV Year0 (4,950,000) (4,950,00) (4,950,000) (4,950,00) Year1 1,200,000 0.8929 1,071,480 630,000 562,527 Year 2 1,290,000 0.7972 1,028,388 870,000 693,564 Year 3 1,320,000 0.7118 939,575 1,275,000 907,545 Year 4 1,230,000 0.6355 781,665 1,725,000 1,096,238 Year 5 615,000 0.5066 311,559 1,815,000 919,479 -817,333 -770,647 Here we must ask how can management decide which option or project is acceptable, judging by NPV decision which stated that If the NPV is positive the project should be accepted, if it is negative the project should be rejected If there are two (or more) competing projects/options that have positive NPVs, the project with higher (or highest) should be selected. In this case of Lagos Airport hotel non of the two option is Negative and it should be rejected unless management has other non financial benefits attached with options which may still at long run contribute to the actualisation of the hotels strategic goals. SECTION 6: COMPETITIVE ANALYSIS COMPETITIVE ANALYSIS As usual for business environment in the hotel industry is a highly competitvive, and Lagos Hotels Limited found itself in a such competitive based marketing segment with more than 5000 operators in the market. Significantly the hotels has the followings 7 majors/ market leaders to complete with Sheraton Hotels Tower, Pretoria Hotels, Federal Palace Hotels, Lagos Hilton Hotel, Excellence Hotel, PVC Hotels and Reassurance Hotels The core keys advantages of competitors in Comparism with Lagos airport range from their location advantage(Most of them located in Victoria and ikoyi areas of Lagos that accommodation the major businesses in Nigeria) International Operations advantage, 21st century well designed architectural building , modern facilities luxury, Branding, high Price advantages, innovation program (Customer Loyalty Program) etc The major advantages of Lagos airport is strategic location in the ikeja but with old building structures Next to Lagos is Victoria Island, which takes while to get to, about 2hrs, this is because of the amount of traffic and chaos on the roads, also some of the roads are in a bit of a mess, pot holes that can swallow you without trace. Victoria island is modern, and the Hotel Eco is very good, but costs  £250 GBP per night note the Sheraton in Lagos is also modern and costs  £300-350 per night, bottled water in the Eco was  £4, but if you are spending  £250 a night who cares, you must keep drinking water in this heat. These hotels do cost more than a London Hotel, but then there is no where else decent apart from Lagos Airport Hotel. Note the Airport Hotel was  £100 per night, I booked at the desk where ther is a written price sheet on the wall, you will have to put down a security deposit but you do get this back at the end of your stay. SECTION 7: BALANCED SCORECARD APPLICATION OF BALANCED SCORED CARD FRAMEWORK (A CASE STUDY OF LAGOS AIRPORT HOTEL) Balanced scorecard as the name suggested offers a more balanced view of a firms or of a managers performance by intergrating both financial and non financial information in a coherent fashion .This overcomes one of the obvious defects of traditional performance measurement systems which places undue emphasis on historical financial information. For long term effective and efficient performance, especially in hotel enterprise, the information related to service quality, introduction of new products, service, additional supply, entrance on new market, the competitor performance and human capital relation management is vital. Goardana Mateja also empaciated the need for balanced score card application in hotel indsutry The hotels operations are oriented towards people and to that end their financial performance depends on the behaviour and manners of hotels employees, the development of new products and service and as the most important , guest satisfaction In Lagos airport hotel use it to implement strategies of a change/ restructing in management programme undergo in 2009 Apart from using it to create a link between the performance measurement indicators and hotel strategies, Management use it to communicate strategy to both managers and staff. At operational level the Balance scored card are use to align employess efforts with those reuired for successful strategic implementation However, successful implementation of a balanced scorecard is not a trivial matters especially for hotels like Lagos Airport Hotels that is Government owned which make some top management appointment political in nature. Apart from this balanced scored concept is simple but it implementation is found to be time consuming and costly task especially to hotel like Lagos Airport with weak financial resources and manpower to support the practice of this new management concept in the longrun. Table: Lagos Airport Hotel Balanced scorecard Hotel Management Balanced Scorecard Managing the day to day activities of a hotel can be facilitated with the help of KPIs. KPIs, on a BSC are the means to attain the end of Measuring Performance. Such tool can be used when umpteen external and internal forces have a bearing on the organi Perspective Performance Financial Perspective 53.63% Customer Perspective 65.56% Efficiency 29.67% Staff perspective 65.78% Total Performance 54.85% Scorecard includes 4 categories, 17 indicators Strategy tree and scorecard details : Perspective Goal Weight (x of 10) Description Performance (%) Measure unit Target Values Financial Perspective 3 53.63% Wage Costs as a % of total sales 3 It refers to wage cost as a % of total sales of the hotel. 40% % 0% Annual operating profit per room 3 It refers to annual operating profit per room available in the hotel. 10000 $ 25000 Food cost as a % of food sales 2 40% % 0% % increase in labor costs 2 20% % 0% Total Performance in group Financial Perspective 53.63% Customer Perspective 3 65.56% Number of positive feedbacks 3 It refers to number of positive feedbacks received from the customers (on a scale of 1 to 10). 9 Score 10 Number of complaints received 2 It refers to number of complaints received from the customers regarding the services provided by hotel (on a scale of 1 to 10). 3 Score 10 Response rate 3 Metric is not available in trial version 1 minutes 1 Frequent customers as a % of total customers 2 Metric is not available in trial version 30% % 100% Total Performance in group Customer Perspective 65.56% Efficiency 2 29.67% % of room booked through reservation channels 2 It refers to % of room booked through reservation channels maintained by the hotel. 25% % 100% Internet bookings 2 indicates the % of bookings received through internet services. 30% % 100% Room occupancy 2 Metric is not available in trial version 60% % 100% Rate of sales inquiry conversion 2 Metric is not available in trial version 30% % 60% Average length of stay 2 Metric is not available in trial version 2 days 4 Total Performance in group Efficiency 29.67% Staff perspective 2 65.78% Staff turn

Privatization of Social Services Essay -- Public Policy Management

The Benefits of Privatization of Social Services Contracting out is the process through which public organizations contract with private sector organizations to provide services normally provided by public agencies. It is a form of privatization, which is defined as any shift of activity or functions from the state to the private sector, more specifically, the shift of production of goods or services from public to private. (Starr, 5) Privatization reduces the role of government and increases the role of private sector agencies. However, public agencies maintain ultimate control over the provision of services and they control government funding. In an effort to reduce costs, enhance efficiency or improve services, many states have started privatizing or contracting out many of their social service programs. The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 greatly influenced agencies to explore contracting out as a means of delivering services. Privatization is not a new concept for social services, however, the Personal Responsibility and Work Opportunity Reconciliation Act gives states more flexibility to administer TANF and other related services. (Yates, 1) The County of Los Angeles, Department of Public Social Services is one such organization that is seeking to provide effective, efficient services while meeting the mandates of welfare reform regulations. CalWORKS (California Work Opportunity and Responsibility to Kids) GAIN Division (Greater Avenues for Independence) is responsible for providing Welfare-to-Work services to Temporary Aid for Needy Families (TANF) (formerly known as AFDC) recipients. Welfare reform time limits have made it necessary for the organization to becom... ...wn Author. "The Growing Cost of Contracting Out". Internet http://www.afge.org/SWAMP/factsheet2.htm Nelson, F. Howard. "Analyzing the Cost of Contracting Out". Internet http://www.aft.org/research/reports/private/contmanu.htm Nightingale, Demetra Smith and Pinus, Nancy. "Privatization of Public Social Services: A Background Paper". 1997. Internet http://www.urban.org/pubman/privatiz.html Starr, Paul. "The Meaning of Privatization". Internet http://www.princeton.edu/~starr/meaning.html United States Government Accounting Office. "Social Service Privatization". Internet GAO/HEHS-98-6, October 1997. Yates, Jessica. "Managing the Contracting Out Process for Results in Welfare Reform". Internet http://www.welfareinfo.org/contractissue.htm Yates, Jessica. "Privatization and Welfare Reform". Internet http://www.welfareinfo.org/jessica.htm.

The Indigo Spell Chapter Nineteen

SOMEHOW, I STILL LOST. If Adrian were capable of on-the-fly calculations, I'd swear he was using his powers to affect the way the dice rolled. Most likely, he either had some innate and inexplicable Monopoly skills I just couldn't understand – or he was very, very lucky. But through it all, I had fun, and losing to him was a lot better than having Veronica haunt me in my sleep. He continued the dream visits for the next few days, and although I never felt completely safe from her, I at least didn't have her occupying the forefront of my mind at all times. That honor was saved for my weekend trip to St. Louis, which came around more quickly than I expected. Once I was on the plane, the reality of what I was about to attempt hit me. This was it, the point of no return. In the safety of Palm Springs, I'd been able to maintain a somewhat cool and collected attitude. St. Louis had seemed far away back then. Now the tasks ahead of me seemed daunting and kind of crazy. And dangerous. There was no part of this that wouldn't get me into serious trouble. Lying to Stanton. Breaking into top secret servers. Even charming information out of Ian could have repercussions. And really who was I to think I would have any ability to lure secrets from him? I wasn't like Rose or Julia. They had men fawning all over them. But me? I was socially awkward and pretty inept when it came to romance. Maybe Ian liked me, but that didn't mean I'd have some magical power over him. Of course, if that part of the plan with him failed, then I'd be free of my other tasks. Every single part of this was overwhelming, and as I stared out the plane's window, watching St. Louis grow closer and closer, my feelings of dread grew. My palms were too sweaty to hold a book, and when I refused food, it was because of the queasiness in my stomach, not some obsession with calories. I'd gone back and forth on whether to get a hotel room or stay at the facility itself, which provided guest housing for visiting Alchemists like me. In the end, I opted for the former. The less time I spent under the watchful eyes of my masters, the better. It also meant I didn't have to worry about my outfit attracting attention. I hadn't exactly followed all of Adrian's suggestions, but the dress I'd purchased for this trip was a bit racier than my normal business casual wardrobe. Okay, a lot racier. It would have been completely out of place among the modest and neutral-colored attire Alchemists usually wore. But when Ian met me in the hotel's lobby for dinner, I knew I'd made the right choice. â€Å"Wow,† he said, eyes widening. â€Å"You look amazing.† Apparently, his Alchemists sensibilities weren't offended by my outfit. It was a form-fitting minidress that went about to my mid-thigh, with an open back and a disconcertingly low V-neck that gave me cleavage I hadn't even known was possible. Any demureness the dress's long sleeves might have offered was undone by the fabric combination: a beige underdress covered in black and maroon lace. It gave the illusion that I was wearing lace with nothing underneath. The saleswoman had assured me that every part of the dress was supposed to fit that snugly (for once in my life, I'd actually suggested a larger size) and that I needed at least four-inch black heels to make it all work. With the help of a lot of hairpins, I'd even managed to pull my hair up into a bun, which wasn't easy with my layered haircut. I felt conspicuous walking through the lobby, but no one gave me any shocked looks. The few I did get were admiring ones. The hotel was pretty posh, and I was just one of a number of women dressed in holiday cocktail dresses. Nothing scandalous or out of the ordinary. You can do this, Sydney. And wearing a revealing dress wasn't nearly as difficult as breaking into a server, right? Right? I smiled as I approached Ian and gave him a quick hug, which was weird both because it was with Ian and because I felt naked in the dress. This femme fatale thing was harder than I'd thought it'd be. â€Å"I'm glad I got to see you again,† I said. â€Å"I know what an inconvenience this must be, with no notice.† Ian shook his head so adamantly that I almost expected to hear rattling. â€Å"N-no. No trouble at all.† Satisfied he'd gotten a look, I slipped on my coat, a mid-length black trench, and gestured toward the exit. â€Å"Time to brave the elements?† He hurried ahead of me to open the door. A scattering of snowflakes drifted down, resting on my coat and hair. My breath made a frosty cloud in the air, and I had a momentary flashback to traipsing across that field with Adrian. Little had I known that search for Marcus would lead to me running errands for him in a tight dress. Ian had parked in the hotel's front circle drive. He drove a Toyota Corolla, which was made even more boring by the fact that he'd chosen it in white. A little air freshener shaped like a tree hung from the rearview mirror, but rather than the usual pine scent, a small label declared it to be â€Å"New Car Scent.† Mostly it smelled like plastic. I put on a brave face. Marcus really owed me one. â€Å"I made us a reservation at this really great seafood place,† he told me. â€Å"It's close to the facility, so we can head on over to the service right away.† â€Å"Sounds great,† I said. I never ate seafood in any landlocked state. The restaurant was called Fresh Cache, which didn't improve my opinion of it. Still, I had to give it credit for attempts at a romantic atmosphere. Most of the lighting came from candles, and a pianist in the corner played covers of easy-listening songs. More well-dressed people filled the tables, laughing and chatting over wine and shrimp cocktails. The host showed us to a corner table, covered with burgundy linen and decorated with a scattering of green orchids. I'd never seen any up close and was actually quite taken with how exotic and sensual they were. If only I was here with anyone but Ian. I was hesitant to take my coat off. It made me feel exposed, and I had to remind myself of the consequences of Alchemists and Warriors working together. As soon as the dress was unleashed again, I had the satisfaction of seeing Ian melt once more. I remembered Adrian's advice about confidence and put on a smug smile, hoping I gave the impression that I was doing Ian a great favor by allowing him to be in my presence. And, to my complete and utter amazement, it seemed to work. I even allowed myself to indulge in a dangerous thought: maybe it wasn't the dress wielding such power here. Maybe it was me. Opening the menu, I began skimming for a beef or poultry option. â€Å"What do you recommend?† â€Å"The mahi mahi is great here,† he said. â€Å"So is the swordfish.† The waiter stopped by, and I ordered a chicken Caesar salad. I figured they couldn't really mess up the anchovies in the dressing. We were left alone to wait, with nothing to do now but move on to small talk. Ian picked up the ball. â€Å"I suppose you still can't tell me much about where you're at, huh?† â€Å"Afraid not. You know how it is.† I buttered a sourdough roll with what I was pretty sure was exactly half a tablespoon. I didn't want to go too crazy, but I could allow myself a little indulgence since I ordered a salad. â€Å"I can tell you I'm in the field. I just can't say much else.† Ian's attention shifted off my neckline as he stared into the candle's flame. â€Å"I miss that, you know. Being in the field.† â€Å"You used to be, right? What happened?† I hadn't thought much about it lately, but when Ian had accompanied Stanton and me to the Moroi court, he had been pulled from his post to make the trip. He'd been assigned somewhere in the south, Florida or Georgia, I thought. â€Å"Those Moroi holding us prisoner is what happened.† He shifted his gaze back to me, and I was startled at the fierceness I saw. â€Å"I didn't handle it very well.† â€Å"Well, none of us did.† He shook his head. â€Å"No, no. I really didn't handle it well. I kind of freaked out. They sent me to anger management training afterward.† I nearly dropped the roll. I had in no way expected that. If someone had asked me to name the top ten people who needed anger management, Ian wouldn't have even made the bottom of the list. My father, however, would have been near the top. â€Å"How – how long were you there?† I stammered. â€Å"Two weeks, and then I was good to go.† Admittedly, I didn't know the extent of the rage that had landed him in anger management, but I found it interesting that two weeks was good enough to deem him ready to work again. Meanwhile, Keith's scheme to use Moroi to make money had earned him at least two months in re-education – maybe more, since I hadn't heard any updates in a while. â€Å"But they wouldn't let me work in the field,† Ian added. â€Å"Figure I shouldn't be around Moroi for a while. So that's why I'm stuck here.† â€Å"In the archives.† â€Å"Yes.† â€Å"Doesn't sound so bad,† I told him. I wasn't entirely lying. â€Å"Lots of books.† â€Å"Don't fool yourself, Sydney.† He began tearing a pumpernickel roll into pieces. â€Å"I'm a glorified librarian.† Maybe so, but that wasn't my concern. What was my concern was Wade telling me that the archives were on a secure level, one floor up from the surveillance room that held security footage. He'd drawn me a map of each floor, making sure I memorized the layout and the best ways to get in and out. â€Å"I'd still love to see them,† I said. â€Å"I mean, the history they contain is amazing.† Again, not entirely a lie. I leaned forward, resting my elbows on the table, and had the satisfaction of seeing his eyes drop to my plunging neckline again. This wasn't that difficult! Really, I didn't know why I hadn't been using my â€Å"womanly charms† a long time ago. Actually, I never really knew I had any, until now. â€Å"Could you get me in for a tour? Of the archives specifically. You seem like the kind of guy who could get access to . . . a lot of places.† Ian choked on his roll. After a bout of coughing, he glanced up at my face, then my cleavage (again), and then back to my face. â€Å"I'd, um, love to, but it's not really open to the public – I mean, even the Alchemist public. Only those with special scholar access are allowed in. We could look at the general access parts of the building, though.† â€Å"Oh. I see.† I looked down at my plate, pouting slightly, but didn't say anything else. As the waiter arrived with our food, I hoped my silence was making him reconsider what he could be missing out on. Eventually, Ian couldn't take it anymore. He cleared his throat, maybe because there was still bread stuck in it. â€Å"Well, I might be able to . . . you see, the problem is just getting you down to the secure levels. Once you're through that checkpoint, it's not hard to get you into the archives – especially if I'm working.† â€Å"But you can't do anything about the main checkpoint?† I coaxed, as if all real men should be able to do that. â€Å"No, I mean . . . maybe. I've got a friend who works there. I don't know if he's got a shift tomorrow, but he still might be able to help. He owes me some money, so I can use this as a trade. I hope.† â€Å"Oh, Ian.† I flashed him a smile that I hoped rivaled one of Marcus's. â€Å"That's amazing.† I remembered what Adrian had said. â€Å"I'd be so, so grateful if you could pull it off.† My reaction clearly delighted Ian, and I wondered if Adrian had been right about how â€Å"so, so grateful† was translated. â€Å"I'll call him tonight after the service,† Ian said. He looked determined now. â€Å"Hopefully we can make it happen before your flight tomorrow.† I rewarded him by hanging on his every word for the rest of dinner, as though I'd never heard anything quite so fascinating. All the while, my heart raced with the knowledge that I was now one step closer to fulfilling Marcus's task, one step closer to potentially proving a connection to a bunch of gun-toting zealots and the organization I'd served my whole life. The salad was tiny, so I agreed to see the dessert menu after dinner. Ian suggested we share, but that was a little too intimate for me, not to mention unhygienic. So, I ate an entire lemon tart by myself, confident in the knowledge that I was still a long ways from the five-pound mark. When Adrian had told me I'd look healthier if I gained a little weight, he'd added that it would improve my bra size. I couldn't even imagine what that would do for this dress. The Alchemist center in St. Louis was contained inside a giant, industrial building that went undercover as a manufacturing plant. Moroi facilities – the court and their schools – usually posed as universities. How ironic that â€Å"creatures of the night† would live among beautifully landscaped gardens while â€Å"servants of the light† like us skulked in ugly buildings with no windows. Inside, however, everything was pristine, bright, and well-organized. A receptionist checked us in when we arrived at the main desk and buzzed us through, along with many others who arrived for the service. There were golden lilies everywhere. For many, this was a fun-filled family event, and lots of children trailed their Alchemist parents. It made me feel strange as I watched them, these kids who had been born into our profession. I wondered how they'd feel ten years from now. Would they be excited to step up to the plate? Or would they start questioning? The center had three floors aboveground and five underneath. People off the street could hardly just come wandering in, but we still took precautions by keeping the more benign offices on the main floor. As we all walked down the corridor to the auditorium, we passed Payroll, Travel, and Maintenance. All the offices had clear windows looking into them from the hall, maintaining the Alchemist ideal that we had nothing to hide. The secure offices belowground weren't quite so open, however. I'd been in this facility once before for a training seminar, and it had actually taken place in the auditorium we entered for the service. Despite the spiritual theme of tonight's event, the room bore little resemblance to a church. Someone had gone to the effort of decorating the walls with red-bowed evergreen garlands and setting pots of poinsettias on the stage. The room had a state-of-the-art audio-visual system, including a giant screen that gave a larger-than-life look at whatever was happening onstage. The auditorium's seating was so efficient that even those in the farthest corners had a pretty clear view, so I think the screen was just for emphasis. Ian and I found two seats near the middle of the auditorium. â€Å"Aren't you going to take off your coat?† he asked hopefully. No way was I going to unleash the dress in this den of taupe and high collars. Besides, if I kept the coat on, it would just give him something to keep looking forward to. Adrian would be proud of my ability to manipulate the opposite sex . . . and I couldn't help but wonder just how well Adrian would be able to stand up to this dress. Clearly, I was getting overly confident with this new power. â€Å"I'm cold,† I said, pulling the coat tighter. It was kind of ridiculous since the lights from the stage and high number of bodies had already made the room stifling, but I figured since it was so cold outside, I could get away with it. For someone who always seems to be so cold, you sure can warm up pretty fast. â€Å"Sydney? Is that you?† I froze, not from the shock of hearing my name, but from the voice that had said it. I'd know that voice anywhere. Slowly, I turned away from Ian and looked up into my father's face. He was standing in the aisle, wearing a heavy wool suit, with melted snowflakes in his graying dark blond hair. â€Å"Hi, Dad,† I said. Then I saw who was standing beside him. â€Å"Zoe?† It was all I could do not to jump up and hug her. I hadn't seen or spoken to my younger sister since that night I'd been pulled out of bed and sent on my Palm Springs mission. That was the mission she believed I'd stolen from her, no matter my protests. It was the mission that had driven her away from me. I eyed her now, trying to assess where we stood. She didn't wear the blatant hatred she had at our last meeting, which was a good sign. Unfortunately, she didn't look all that warm and friendly either. She was cautious, studying me carefully – almost warily. She did not, I noticed, have a golden lily on her cheek yet. â€Å"I'm surprised to see you here,† said my father. His parting words to me had been â€Å"Don't embarrass me,† so I wasn't really astonished by his low expectations. â€Å"It's the holidays,† I said. Forcing a smile now was far more difficult than it had been with Ian. â€Å"It's important to be here with the group. Do you know Ian Jansen?† Ian, wide-eyed, jumped up and shook my father's hand. Clearly, he hadn't expected a parental meeting so soon. â€Å"It's a pleasure to meet you, sir.† My father nodded gravely and looked back and forth between the two of us. Whatever surprise he'd had at seeing me here had just been trumped by me being here with a date. Glancing at Ian, I tried to guess how he'd appear to someone like my dad. Clean cut, respectful, an Alchemist. The fact that Ian tended to bore me was irrelevant. I doubted my father had ever thought much about me dating, but if so, he probably hadn't thought I'd get a catch like this. â€Å"Would you like to join us, sir?† asked Ian. I had to give him credit; he'd overcome his initial shock and was now in proper suitor mode. â€Å"It would be an honor.† At first, I thought Ian was just laying it on thick. Then I realized meeting my father might actually very well be an honor. Jared Sage wasn't a rock star, but he did have a reputation among the Alchemists that, by their standards, was outstanding. My father seemed to like the flattery and agreed. He took a seat beside Ian. â€Å"Sit by your sister,† he told Zoe, nodding in my direction. Zoe obeyed and stared straight ahead. She was nervous too, I realized. Looking her over, I felt an ache from how much I'd missed her. We'd inherited the same brown eyes from our father, but she'd gotten Mom's brown hair, which made me a little jealous. Zoe also looked a lot more put together than the last time I'd seen her. She wore a pretty dark brown cashmere dress and didn't have a single hair out of place. Something about her appearance bothered me, and I couldn't quite put my finger on it at first. It soon hit me. She looked older. She looked like a young lady, like my peer. I supposed it was silly of me to feel sad, since she was fifteen, but I kind of wished she could stay a little kid forever. â€Å"Zoe.† I kept my voice low, not that I needed to worry about the men overhearing. My dad was interrogating Ian. â€Å"I've been wanting to talk to you for so long.† She nodded. â€Å"I know. Mom tells me each time you call.† But there was no apology for dodging my calls. â€Å"I'm sorry about the way we left things. I never meant to hurt you or one-up you. I thought I was doing you a favor, saving you from getting involved.† Her mouth tightened, and something hard flashed in her eyes. â€Å"I don't mind being involved. I want to be involved, you know. And it would've been great! Being in the field at fifteen. I could have a stellar career. Dad would be so proud.† I chose my next words very carefully so that she wouldn't take offense. â€Å"Yeah, but another year with Dad will really be, um, stellar. He's got so much experience – and you want to get as much as you can, believe me. Even if you have to wait for an assignment at sixteen, you'll still be ahead of the rest of us.† Each word out of my mouth made me feel sick, but Zoe seemed to buy it. I wasn't bothered by her wanting to be part of the cause – but it killed me that she was clearly doing it to impress our dad. â€Å"I suppose. And I am learning a lot. I wish I could at least get some field experience – even if it's not my own post. It's all theory with Dad. I've never even seen a Moroi.† â€Å"I'm sure he'll fix that.† I didn't like encouraging this, but at least she was speaking to me. The lights dimmed, ending our conversation. Organ music filled the room, and the scent of frankincense drifted around us. Incense and resin were common components in magic, and my mind was instantly starting to make associations from the spell books I'd painstakingly copied. Frankincense is used to heal burns. It can also be used when casting divining or purifying spells – I immediately stopped that train of thought. Even if I was keeping it to myself, thinking about magic in the middle of an Alchemist church service was pretty sacrilegious. I shifted uncomfortably, wondering what all these people would think if they knew the truth about me: that I practiced magic and had kissed a vampire. . . . Alchemist priests were called hierophants. They performed blessings and offered moral advice, when needed. In day-to-day affairs, they wore suits, but for this occasion, the lead hierophant wore robes that reminded me uncomfortably of the robes some of the Warriors had donned. It was yet another reminder of our shared history – and maybe our shared future. Marcus had been right. This was a mystery I had to solve, regardless of where I stood on breaking the tattoo. I'd attended services like this off and on throughout my life and knew the Latin prayers by heart. I chanted along with the rest of the congregation and listened avidly as the hierophant reaffirmed our goals, his voice echoing through the sound system. Even though the Alchemists' religion had loose connections to Christianity there was very little mention of God or Jesus or even Christmas. Most of his sermon was about how we had to help protect humanity from the temptation of following Strigoi who offered unholy immortality. That warning, at least, wasn't exaggerated. I'd heard stories and even seen for myself what happened when humans decided to serve Strigoi. Those Strigoi promised to turn their servants as a reward. Those humans helped Strigoi spread their evil and became monsters themselves, no turning needed. Keeping those dark vampires hidden was for the good of weak humans who couldn't protect themselves. I paid especially close attention when the hierophant mentioned the Moroi offhandedly in his sermon, as a means to an end in defeating the Strigoi. He didn't exactly inspire warm and fuzzy feelings about them, but at least he wasn't calling for Moroi and dhampir destruction either. I agreed with a good part of the message, but it no longer filled me with the fire it once had. And when the hierophant started droning on and on about duty, obedience, and what was â€Å"natural,† I really began feeling disconnected. I almost wished there was more talk of the divine, like you'd find at a normal church service. With everything going on in my life, I wouldn't have minded a connection to a higher power. Sometimes, when I listened to the hierophant, I wondered if everything he was saying had just been made up by a bunch of people sitting around in the Middle Ages. No holy mandate required. I felt like a traitor when the service ended. Maybe Adrian's joke had been right: I didn't even need Marcus to break my tattoo and connection to the group. Glancing at my companions – and even the other Alchemists in the room – it was clear I was alone. All of them looked captivated by the sermon, devoted to the cause. I was again eerily reminded of the Warriors and their fanatical devotion. No, no, whatever else the Alchemists are guilty of, we have nothing to do with that kind of unhinged behavior. And yet . . . it was more complicated than that, I realized. The Alchemists didn't shoot first and ask questions later or make our members battle each other. We were civilized and logical, but we did have a tendency to just do what we were told. That was the similarity, one that could be dangerous. Zoe and my father walked out with Ian and me. â€Å"Isn't it amazing?† she asked. â€Å"Hearing that . . . well, it just makes me so glad Dad decided to raise another Alchemist in the family. It's good to boost our numbers.† Had that truly been his motivation? Or was it because he didn't trust me after I'd helped Rose? It was infuriating that the only conversation I could have with Zoe centered around Alchemist rhetoric, but I'd take it over the silence of the last few months. In my heart, I longed to talk the way we used to. I wanted it back. Even though she'd warmed up a little, that old familiarity that had once existed between us was gone. â€Å"I wish we had more time,† I told her once our groups were ready to part in the parking lot. â€Å"There's so much I want to talk to you about.† She smiled, and there was a genuineness in it that warmed me. Maybe the distance between us wasn't irreparable. â€Å"Me too. I'm sorry about . . . well, the way things were. I hope we get some time together soon. I . . . I've missed you.† That nearly broke me down, as did her hug. â€Å"We'll be together soon, I promise.† Ian – whom my father now seemed to regard as a future son-in-law – drove me back to my hotel and couldn't stop gushing about how awesome it had been to meet Jared Sage. As for me, I could still feel where Zoe had hugged me. Ian promised he'd get in touch with me in the morning about a tour of the archives. Then, weirdly, he closed his eyes and leaned forward. It took me a moment to realize that he expected a good-night kiss. Seriously? That was how he went about it? Had he ever even kissed anyone before? Even Brayden had displayed a little more passion. And, of course, neither guy measured up to Adrian. When I did nothing, Ian finally opened his eyes. I gave him another hug – with the coat on – and told him how happy I was that he'd met my dad. That seemed to satisfy him. Adrian made his nightly check-in with me once I was asleep later on. Naturally, he wanted to know about my dress. He also kept trying to find out how exactly I'd won Ian over and seemed amused at the few details I decided to give him. But mostly I couldn't stop talking about Zoe. Adrian soon gave up on the other topics and simply listened to me gush. â€Å"She spoke to me, Adrian!† I paced around the reception hall, clasping my hands in excitement. â€Å"And she wasn't mad. By the end, she was happy to see me. Do you know what that's like? I mean, I know you don't have any brothers or sisters, but to have someone you haven't seen in a while welcome you back?† â€Å"I don't know what it's like,† he said quietly. â€Å"But I can imagine.† I was too caught up in my own joy at the time, but later, I wondered if he was talking about his incarcerated mother. â€Å"It's nice to see you so happy,† he added. â€Å"Not that you've been miserable lately, but you've had a lot to worry about.† I couldn't help but laugh at that and came to a halt. â€Å"Are you saying evil witches and espionage are stressful?† â€Å"Nah.† He walked over to me. â€Å"All in a day's work for us. But I'm going to make my way to bed now. You seem like you can get by without me tonight.† He'd visited me every night since Veronica's dream. Most of the trips were short now, but I still knew it was a lot of effort and spirit for him. â€Å"Thank you. I feel like I can't say that to you enough.† â€Å"You don't have to say it at all, Sage. Good luck tomorrow.† Right. Stealing top secret info from a highly secure facility. â€Å"Thanks,† I said again. A little of my mood dimmed, but not all of it. â€Å"No matter what happens, though, patching things up with Zoe makes me feel like this mission is already a success.† â€Å"That's because you haven't been caught.† He cupped my face in his hands and leaned close. â€Å"See that you aren't. I don't want to have to dream visit you in prison . . . or wherever it is bad Alchemists go.† â€Å"Hey, at least I'd have you for company, right?† He gave me a rueful headshake, and the dream vanished around me.

Phonics Intervention for Reading Instruction and Special Education in the United States The WritePass Journal

Phonics Intervention for Reading Instruction and Special Education in the United States Introduction: Phonics Intervention for Reading Instruction and Special Education in the United States Introduction:OverviewReading Instruction and Special EducationStruggling Students and ReadingResponse to Intervention (RTI) and its Implications for ReadingNational PolicyOverview of LegislationStruggling Students and ReadingSystemic Support for At-Risk ReadersResponse to Intervention ModelsInstructional Support for At-Risk StudentsEffective Schools ResearchResponse to Intervention and its Implications for ReadingPhonics Based Reading InterventionConclusionReferencesRelated Introduction: Research on reading and reading growth over the last decades has produced a strong consensus around the essential elements of beginning reading instruction for all students, whether the focus is prevention or remediation. Findings from evidence-based research show dramatic reductions in the incidence of reading failure when explicit instruction is provided in phonemic awareness, decoding skills, spelling, and writing by classroom teachers (Foorman, Francis, Fletcher, Schatschneider, Hehta, 1998). These instructional elements are necessary but not sufficient to support the small, but significant, number of students who encounter difficulty in learning to read (Foorman Torgeson, 2001). Ensuring that all students become competent readers by third grade is one of the most important tasks of primary-grade educators and is a national priority as evidenced by the No Child Left Behind Act (2001). Although the 2007 National Assessment of Educational Progress has suggested increases in the overall reading achievement of U.S. fourth-grade students, the proportion of students reading below basic levels ( 40%) has not changed appreciably from 1993 to 2005 (Otaiba et al., 2005). In the last two decades, evidence has accumulated pointing to deficits in phonological processing as a core cause of poor reading (Foorman, 1996). A growing body of evidence suggests that deficits in this area can be addressed through appropriate training, particularly for students through grade two (Torgeson, 1997). State-level curriculum guides increasingly contain these essential elements of early literacy instruction and require the use of research-based methods and materials in reading instruction. Classroom teachers have access to the growing body of reading research and yet the number of students at-risk of failure on state and national assessments often suggests that the students most at-risk of failure are often not accelerating to a large enough degree to catch up with their peers and maintain grade-level performance. Classroom core reading programs generally include intervention materials designed specifically for low readers. One problem with these intervention materials is the pacing of instruction. Classroom teachers often find the pacing too brisk for struggling readers to master. This often results in teachers searching to find other instructional methods and materials that may be used to accelerate at-risk students reading achievement. Overview Reading Instruction and Special Education The national reading gap in which 40% of our students are not reading at grade level has spurred politicians to initiate reading policy founded on research and accountability (Otaiba et al., 2005). The No Child Left Behind Act of 2001 allots federal money to be used to promote literacy in early grades under the premise that schools will use research based interventions and will be accountable to external evaluation (Lyon et al., 2005). Concurrently, special education law is also evolving to improve reading and academics for all students. The Individuals with Disabilities Education Improvement Act 2004 described by Burns and VanDerHeyden (2006), shifts eligibility in the category of specific learning disability (SLD) away from a discrepancy model where a significant difference between academics and achievement is required for eligibility. The discrepancy model requires students to fail academically before being identified as eligible for special education services. IDEIA allows local education agencies to redirect eligibility determination of SLD from the ability/achievement discrepancy to a form of assessment that identifies a students ability to respond to intervention, which improves instruction for all at-risk students (Batsche, Kavale, Koveleski, 2006). Special education is then a last resort for students who do not respond to intensive interventions. This shift in the eligibility process involves increased accountability in general education, requiring teachers to generate data regarding students progress in academic areas to guide instruction and identify students who may need further support (National Joint Committee on Learning Disabilities (NCJLD), 2005). Struggling Students and Reading The majority of children referred for special education are identified as needing support in the area of reading (Lyon et al., 2005). However, students other than those receiving special education services, require additional reading support, further reinforcing the need for early intervention in kindergarten through second grade when reading skills are emerging (Foorman Nixon, 2006). Torgesen (1998) indicates that children who do not acquire early reading skills often do not catch up to their peers who are reading at grade level. Negative attitudes towards reading, missed opportunities to develop vocabulary and comprehension, and less practice are characteristics that contribute to the gap between good readers and poor readers. As the gap widens, children who are not reading at grade level require intensive instruction to catch up to their reading peers who are accelerating and increasing their vocabulary at a much higher rate. As response to intervention encourages educators to intervene for all struggling children as early as possible, it is relevant to examine reading research regarding all diverse learners. Torgesen (2007) indicates there is no correlation between phonological language ability and general verbal ability. For example, children who are dyslexic or have a specific learning disability in reading fall in the same phonological ability range as children with low intelligence. Additionally, slow learners, children with learning disabilities in reading, and children whose home backgrounds do not provide them with beginning reading foundations will require more intensive reading instruction. Response to Intervention (RTI) and its Implications for Reading The predominant model being adopted to address the national reading gap under IDEIA and NCLB is RTI. There are varying approaches to RTI. In this paper examination of RTI is described as follows: (a) students are provided with effective instruction by their general education classroom teacher; (b) progress is monitored; (c) those who do not respond to the classroom intervention get something else or something more, from their teacher or someone else; (d) again, students progress is monitored; and (e) those who still do not respond either qualify for special education or may be referred for a special education evaluation (Fuchs, Mock, Young, 2003). RTI is examined in this paper because the legislature backing the RTI philosophy is impacting change within our school system. RTI is requiring teachers to look at data and implement interventions which may be problematic if appropriate training and support is not provided. Mastropieri and Scruggs (2005) posit several relevant concerns regarding implementation, integrity, and the ambiguity of the evolving roles and responsibilities of teachers and diagnosticians. The National Reading Panel (NRP, 2000) issued a report identifying research regarding key areas of reading instruction, including phonemic awareness, phonics, fluency, vocabulary, and text comprehension. The National Reading Panel report indicates that students can be successful if they are provided with systematic and direct instruction in key areas of reading instruction. Torgesen (2007) and the National Joint Committee on Learning Disabilities, also known as NJCLD (2005) identified key elements present in effective reading instruction, and recommended that all students should participate in 90 minute reading blocks. Students requiring more intensive instruction should be targeted for interventions and their progress should be monitored regularly. Interventions must be driven by data and should include the following: (a) reading instruction should be provided in small groups that are differentiated by needs and abilities; (b) adjustments should be made appropriately regarding intensity of instruction and group placement, and should be based on progress monitoring data; (c) small group instruction should include increased practice opportunities and direct (explicit), systematic instruction including error corrections and immediate positive feedback (NJCLD; Torgesen). National Policy Recent legislation, including No Child Left Behind (NCLB) of 2001 and the Individuals with Disabilities Improvement Act of 2004 (IDEIA), is placing pressure on schools to implement research based reading interventions in an attempt to remediate the nationwide reading deficit (Foorman Nixon, 2006). As a result, major changes are taking place systemically to produce improvements on how the nation is teaching reading (Stollar, Poth, Curtis, Cohen, 2006; Wagner et al., 2006).   If change is to occur within the classroom regarding teacher performance, support is needed (Gersten, Morvant, Brengelman, 1995). Overview of Legislation Over the past thirty years, the educational community has embraced various theories of instruction associated with reading (Lyon et al., 2005). Philosophy has driven educational policy, rather than research. In the 1990s the National Assessment of Educational Progress scores indicated persistent reading problems in 4lh and 8th grades, as well as declining reading abilities of high school seniors. In 1996, Bill Clinton addressed the State of the Union with information regarding a national reading crisis. Forty percent of the nations fourth graders were not reading at grade level. As such, the America Reads initiative was established. Funding was set aside for volunteers to help children learn to read; however, the use of volunteers was minimally effective especially with disadvantaged youth (Lyon et al.). In 1998, the Reading Excellence Act (REA) was passed and was the first mandate specifically focused on reading and required programs to be used that were based on research. When examining the effectiveness of REA, the government found a significant gap in educators understanding of scientifically based reading programs as well as a limited capacity for professional development. As a result of REA, federal and state program monitoring and research increased; and accountability at the state level was implemented (Lyon et al., 2005). The No Child Left Behind (NCLB) Act of 2001, an amendment of the Elementary and Secondary Education Act of 1965 (Foorman Nixon, 2006), and Reading First Legislations utilized research from the National Reading Panel (NRP) Report of 2000, which was a comprehensive summary of research regarding reading and reading instruction. The NCLB mandate allotted federal funds to be used for educational programs that have been deemed effective through research. Two grant programs were designed from NCLB including Reading First and Early Reading First. Accountability regarding these programs required that schools provided with funding must use research based interventions, provide detailed data regarding plans and progress, and must be evaluated by an external review board (Lyon et al., 2005). As policy continues to guide and support the need for improved reading instruction within general education classrooms, special education law is concurrently aligning itself with NCLB to promote literacy for all students (Foorman Nixon). The Education for All Handicapped Children Act (EHA) has been evolving over the past 30 years into what is now known as the Individuals with Disabilities Education Improvement Act (IDEIA) of 2004 (Foorman Nixon, 2006; Fuchs, Fuchs, Compton, 2004). One of the components of the reauthorization involves eligibility of students with specific learning disabilities (SLD). Local education agencies (LEA) are no longer required to determine eligibility through the discrepancy model, which is a significant difference between an individuals academic achievement and cognitive ability. LEAs can now use Response to Intervention (RTI), a model that promotes the use of data to identify early need for academic support with subsequent implementation of interventions. When students fail to respond to the interventions, they may be identified as SLD (Fuchs Fuchs, 2007). Struggling Students and Reading Current legislative policies regarding NCLB in conjunction with IDEIAs recent eligibility criteria for students with learning disabilities are driving systemic changes within education to impact reading improvement for all students (Foorman Nixon, 2006). Historically, students who were provided additional support received those services through special education. Students typically needing support in reading were identified as being learning disabled (LD). Forty years ago, students were rarely identified as having learning disabilities (Fuchs, Fuchs, Compton, 2004). In the 1970s Congress included this category into the EHA (PL 94-142) identifying a small population of children who demonstrated unexpected and specific learning failure (Fuchs, Mock, Young, 2003). Early researchers examined children with low reading scores and found some children had equally low IQ scores, whereas a small group of children had discrepantly higher IQ scores and often higher math scores. The latter group of students was identified as having a specific learning disability because their IQ or ability was discrepantly higher than their academic achievement (Fuchs et al., 2003). More recently, more than 50% of the children identified as having a disability are labeled as learning disabled, making up approximately 5% of the school population (Fuchs et al., 2004). The discrepancy model, which has been in place since the 1970s, has been successful in identifying students who have a significant gap, or discrepancy, between their ability and achievement. However, misuse of the discrepancy model and over identification of students under this label has initiated concerns regarding the discrepancy model (Fuchs et al., 2003). In addition, the use of this process in special education has excluded a large population of students, those with low IQs who may struggle but do not meet the discrepancy criteria, as well as students from educationally disadvantaged backgrounds who need additional support (Fuchs et al., 2003). Although the cause for reading failure may vary across students, early intervention is considered helpful for all struggling readers (Torgesen, 1998). Children with low general intelligences demonstrate the same phonological processing weaknesses as children with normal intelligences who have weaknesses in the phonological language domain (i.e., children who would be identified as learning disabled under the discrepancy model) (Torgesen). Students from low socio-economic families are also considered to be more at-risk as they practice reading less often than strong readers and are often deficit in phonological and oral language skills (Otaiba et al., 2005; Torgesen). Under NCLB, all children including those in special education are expected to make adequate yearly progress (AYP). Despite the allowance of 3% of students in special education (those with severe cognitive delays) to be exempt from standards based testing, research indicates that the primary reason schools do not make AYP is due to the performance of students in special education. Accountability for all students to achieve is necessary regardless of academic placement (Foorman Nixon, 2006). With the alignment of NCLB and IDEIA, all individuals with reading problems will be targeted early and provided with research based interventions regardless of why the problems are occurring. Systemic Support for At-Risk Readers Historically, teachers have implemented a variety of instructional approaches to meet the needs of at-risk students. One approach for supporting at-risk readers is to implement various classroom organizational patterns, in hope that varying student-grouping patterns will improve achievement. An example of this, the Joplin Plan (Powell, 1964), originally used in Joplin, Missouri, grouped students homogeneously across grades and classrooms depending upon each students reading level. The Joplin plan was initiated with an assessment of student achievement in reading. Next, students were organized into relatively homogenous groups independent of their grade-level classification. Then, students were sent to reading classes during the day where instruction was adapted to their needs. When evaluated, the Joplin Plan was not found to be significantly more effective than the traditional self-contained classroom grouping approach (Powell). Interclass grouping of students is a key component of a more recent urban education reform plan to increase the achievement of inner-city students from socioeconomically disadvantaged environments. In a matched experimental study using Success For All ® (SFA; Slavin, Madden, Karweit, Livermon, Dolan, 1990) program developers reported that students in an SFA pilot school performed substantially better than comparison school students in reading, and that special education referrals and retentions were substantially reduced. Since that time, a larger set of independent studies involving 260 SFA schools at major demonstration sites have consistently concluded that there is no significant advantage for using the SFA program. In several studies, individual student or cumulative school reading scores declined in SFA schools and there was no evidence that the SFA program did as well as traditional approaches (Pogrow, 2002). The Federal Title I compensatory education program for at-risk students represents a national effort to raise student reading achievement. Funds for compensatory education services in reading were first allocated by the federal government in 1966 through Title I of the Elementary and Secondary Education Act (ESEA). Title I funds are allocated for the express purpose of improving educational outcomes among poverty or low socioeconomic status (SES) populations. Borman and Augostino (1996) conducted a meta-analysis of studies over a 20-year period and reported the effects of Title I expenditures on student reading achievement. Results of this meta-analysis demonstrated that students served by Title I failed to achieve or maintain levels of success comparable to mainstream peers. Other studies partially explained the limited success of remedial programs. First, there is a lack of alignment among the theoretical, philosophical, and instructional bases of core classroom and remedial reading instructional programs (Allington, 1994). Wilson-Bridgman (1998) found a lack of alignment between classroom core reading instruction using a synthetic decoding base and the Reading Recovery ® program (Clay, 1985), which uses a psycholinguistic approach to reading instruction. When arguing for curricular alignment, Allington (1986) stressed the importance of alignment between curricula- what is to be taught, in what order, using which materials, and the method of instruction used to help the students learn the curriculum. He argued when two reading instructional programs are widely divergent, students can develop confused notions of the nature and purpose of reading. The outcome of unaligned instruction according to Allington (1986) shifts the burden from teachers to stude nts to do the challenging work of aligning instruction between programs. The resulting remedial instruction, lacking alignment with classroom core instruction, can often lead to lower amounts of total instruction for at-risk students. Another form of compensatory education is federally funded special education. Bean (1991) cited two concerns with the lack of alignment between special education reading instruction and classroom reading instruction. First, instructional time is lost when students transition between the classroom and pullout special education settings. Second, Bean expressed concerns over the negative consequences of categorizing students as learning disabled. Finally, Allington (1994) and Torgeson (2004) asserted that special education has failed in its promise to lift at-risk students out of school failure. Response to Intervention Models In response to mounting criticism of pullout special education programs, new procedures that emphasize prevention are being implemented to identify students who genuinely need special education. Fletcher and colleagues (1998) argued that the discrepancy model for identification of students for special education is a wait to fail approach that did not provide needed education services to students with disabilities until third or fourth grade when interventions have been shown to be less effective. To address this issue, Vaughn (2003) has developed a three-tier, response-to-intervention (RTI) model to systematically increase instructional time and intensity for at-risk students. In the RTI model, curriculum-based measurement (Deno, Fuchs, Marston, Shinn, 2001) is used to frequently monitor student progress so that the effect of instructional intervention can be determined in a more timely manner. In Tier I instruction, students receive reading instruction in their regular classrooms. In Tier II instruction, students who do not make adequate progress receive intensive reading interventions provided through supplemental instruction in small groups in their regular classroom from the classroom teacher or another instructor. If progress-monitoring data indicate that a student is not making adequate progress with the combination of regular classroom and supplemental instructional support (Tier I and Tier II instruction), then a more intensive intervention is provided that may include special education services (Tier III). Instructional Support for At-Risk Students The instruction that at-risk students actually receive is a result of classroom organization patterns and decisions about curriculum materials and methods. For example, classroom teachers may be using synthetic phonics instruction materials from a core-reading programs intervention component. Unfortunately, teachers often find that these intervention materials lack the repetition and intensiveness needed to meet the needs of many at-risk students in their classes. Struggling students frequently receive supplemental instruction provided by a reading specialist, special education teacher, or another instructor. This instruction is often based on supplemental commercial programs such as Reading Recovery ® (Clay, 1985), Reading Mastery ® (Adams Englemann, 1996), Early Interventions In Reading ® (Torgeson, 2000), and Early Steps ® (Morris, Tyner, Perney, 2001). These supplemental programs often have independent research to support their effectiveness. For example, a study conducted by Denton, Anthony, Parker, and Hasbrouck (2004) compared two supplemental programs, Read Well ® (Sprick, Howard, Fidanque, 1998) and Read Naturally ® (Ihnot, 1992). In this study, 51 students in grades 2-5 were tutored for 40 minutes, three times per week for ten weeks. When the two groups were compared, students receiving instruction in Read Well  ® made significantly greater progress in word identification (fluently reading sight words) than those receiving instruction in Read Naturally ®. Although many supplemental programs may claim effectiveness for at-risk students, schools must still decide which programs to use and how to use them. Students attending a Title I school may see several adults each day, all of whom provide instruction using a different instructional program. Each of these supplemental programs may present instruction from a different philosophical framework with different sequences, strategies, materials, and procedures. An example of how this happens was found in one Granite School District elementary school. A reading specialist and classroom teacher met to plan how they would collaborate using a push-in model. The classroom teacher taught the core reading program to the whole class and used a supplemental program for Tier II small-group instruction. The reading specialist would push into the classroom, double dosing the most at-risk students with an additional small-group reading lesson. The reading specialist was working with a different supplemental program in her additional small-group lesson. As they monitored their instruction, conflicts related to the presentation of skills using different sequences in the core program and two supplemental programs quickly became evident. Questions arose such as, Should the spelling patterns taught in the core reading program match what was to be taught in the supplemental programs? What about sight words? Home practice? It also became evident that students learned sight words from one word list in the classroom core program, but at-risk students were being expected to learn sight words from three different lists in three different programs. Effective Schools Research Students attending Title I schools often have lower academic performance, but this is not always the case. Hoffman (1991) summarized research into the practices found in effective schools conducted in the 1970s and early 1980s in the Handbook of Reading Research, Volume II. In this review, Hoffman described eight attributes of effective schools that produced strong reading achievement among at-risk students. These eight attributes were: (a) a clear school mission; (b) effective instructional leadership and practices; (c) high expectations; (d) a safe, orderly and positive environment; (e) ongoing curriculum improvement; (f) maximum use of instructional time; (g) frequent monitoring of student progress; and (h) positive home-school relationships. While there was a high level of interest in effective schools research in the 1970s and 1980s, schools that produced high numbers of at-risk students with high reading achievement continued to draw the interest of researchers as they sought to identify factors contributing to positive student learning outcomes. Another study of effective schools conducted by Taylor, Pearson, Clar, and Walpole (1999) confirmed that systematic assessment of student progress was significantly correlated with students growth in reading fluency and overall reading performance. They found that classroom-level data provided a form of internal accountability while giving teachers a useful indication of each students progress through the public sharing of data. School-level communication was positively related to reading fluency and comprehension. Teachers in the most effective schools cited collaboration within and across grades as a reason for their success, making use of a collaborative model for reading i nstruction. Typically, this meant that instructional support personnel- Title I, reading resource, or special education teachers- went into the classroom for an hour a day to help provide instruction for small, ability-based groups. The presence of a school-wide assessment system also permitted teachers to implement flexible small groups. The collaborative model also allowed schools to utilize teacher personnel in a manner that increased instructional time. Factors such as peer coaching, teaming within and across grades, working together to help all students, and program consistency were mentioned as aspects of collaboration which teachers valued in these most effective schools. Although curricular alignment was not specifically mentioned in this study, teachers were clearly collaborating closely and using student data to drive instruction in these schools that were beating the odds (Taylor et al.). School reform initiatives have confirmed the results found through effective schools research. For example, a case study by Strahan, Carlone, and Horn (2003) documented three major changes in school culture that contributed to improved student performance on state-mandated achievement tests. First, teachers and administrators developed a shared stance toward learning that linked values and beliefs into a shared sense of responsibility for each child. Second, strengthened instructional methods emphasize more active student engagement where teachers responded to individual student needs and made learning as active as possible. Third, teachers and administrators developed stronger procedures for promoting data-directed dialogue regarding student progress, measuring their own success based on student learning. Fourth, grade-level planning sessions and site-based staff development featured a process of data-directed dialogue that nurtured changes through the use of a collaborative model. As an administrator that led the Chicago public schools into improved reading instruction, Shanahan (2008) stated: Good teaching these days is not that individual. Every teacher matters, but no teacher alone really makes the difference-especially in something complex like learning to read. We need teachers who will do a great job and raise literacy achievement and who will then turn these kids over to another teacher, who will also raise literacy achievement. That is more likely to be accomplished when everyone is doing the right thing. The right thing in this case is complex, because there are many things that need to be learned about reading and these things need to be orchestrated into a powerful whole.. .because of this we need textbooks and systematicaly organized curriculum to better support teachers efforts. That makes sense to me. Teachers who work closely with their colleagues by adhering to the discipline of a shared systematic curriculum are not surrendering their professionalism. They are just better focusing their courage and intelligence on those spects of practice where those quali ties will help rather than hinder children. (p. 1) Once again, although alignment of instruction is not directly addressed in this quote, it is clear that as teachers collaborated around student data and develop an organized curriculum, the level of curricular alignment increased. In spite of different instructional organizational patterns, compensatory school-wide programs, remedial pullout programs, response to intervention (RTI) programs, various supplemental programs, and core intervention programs provided to at-risk readers, many classroom teachers still struggle to know how to best help their at-risk students succeed. Many teachers often resent the swinging-door phenomenon of pullout programs where instruction is interrupted by students coming and going out of classrooms, resulting in fragmentation of instruction for all students (Bean, 2004). Response to Intervention and its Implications for Reading Burns and VanDerHeyden (2006) describe the summit meeting associated with the use of RTI in special education. In 2001, the US Department of Educations Office of Special Education Programs hosted a Learning Disabilities (LD) Summit meeting where Frank Gresham, a leading researcher in the field of consultation, presented an argument against the discrepancy model, and indicated that validated interventions should be in place prior to determining whether a student has a learning disability. Intervention procedures under RTI are often viewed as a three tier approach where primary prevention occurs within the core curriculum. Students failing to respond to the core curriculum progress to a secondary program involving small group instruction that is scientifically supported. The tertiary level is initiated when students demonstrate poor progress towards step two and require an individualized program or special education (Fuchs Fuchs, 2006). RTI promotes early intervention and resolves some of the issues associated with the discrepancy model. Historically, the discrepancy model required students to fail academically before they could be identified for services. The discrepancy model also excluded a large number of students who had low IQ scores, came from low-socioeconomic backgrounds, as well as other poor readers who did not meet the discrepancy. Other concerns include the use of differing discrepancy formulae and assessment instruments across students (Fuchs et al., 2004; Fuchs et al., 2003). The assumption of RTI is that if implemented correctly, schools will be able to differentiate between students who have a disability and students who needed more or different instruction. As a result, fewer referrals for special education should be made, leading to successful identification of children who are truly disabled (Fuchs Young, 2006). In addition to US Department of Educations Office of Special Education, Burns and VanDerHeyden (2006) cite several agencies concurrently endorsing RTI, including the National Research Panels report on minority students in special education, the National Center for Learning Disabilities, the Division of Learning Disabilities of the Council for Exceptional Children, and the National Association of State Directors of Special Education. Despite continuing support from leading research organizations in education, there is some dispute regarding the sole use of RTI instead of the discrepancy model. In a competing views dialogue between Batsche and Kavale (Batsche et al., 2006), Kavale posits that RTI is a valuable prevention tool to be used to contribute to the identification process; however, it should not be used to diagnose. When asked about the research base of RTI, Basche states, the primary measure of implementation integrity is improved student outcomes, not whether every step in the process was completed the same way in every setting (Batsche et al., p. 10), as compared to the discrepancy model, which emphasizes identification. Kavale describes an adequate but incomplete research base, citing the Minneapolis model and Heartland model as lacking data regarding student progress. Kavale considers RTI as still in the experimental stage as many local education agencies (LEA) are not equipped with the required resou rces to implement RTI to its fullest potential (Batsche et al.). Fuchs and Deshler (2007) posit that while many practitioners and administrators are aware of RTI and successful implementation, many are not. To be successful, Fuchs and Deshler reference six elements needed for effective implementation to occur: (a) professional development programs to address skills needed for RTI as well as staff turnover; (b) administrator support, clearly stated expectations, and procedures to measure implementation integrity; (c) hiring teachers with prior knowledge and skills to implement RTI; (d) willingness of staff, including teachers and school psychologists to redefine roles; (e) provision of time for staff to ask questions and incorporate RTI into their instruction; and (f) whether the decision to implement RTI was made at the grassroots verses administrative level. Phonics Based Reading Intervention The National Center for Educational Statistics identified a nationwide reading gap (Otaiba et al., 2005). Most efforts to address reading problems target children in kindergarten through third grade. Less than one child out of eight who is not reading by the end of first grade will ever catch up to their reading peers (Bryant, Vaughn, Linan-Thompson, Ugel, Hamf, Hougen, 2000). Poor readers in first grade continue to move through school as poor readers, learning new words at a much slower rate than their reading peers resulting in an increased gap over time. The National Reading Panel (NRP) was initiated in 1997 as a means to examine the status of research-based knowledge specifically relating to various instructional approaches in the area of reading (National Reading Panel: Reports of the Subgroups, 2000). Meta-analyses were conducted by the NRP in several reading areas. Because the current study targeted implementation integrity of a phonics based reading intervention, the NRP results regarding phonics, teacher education, and reading instruction were examined. The definition of phonics is the conscious concentrated study of the relationship between sounds and symbols for the purpose of learning to read and spell (Savage, 2007, p. 7). Children identified as being poor readers at the end of their elementary school careers have been identified as typically having difficulties with comprehending the alphabetic principle when decoding unfamiliar words (Torgesen, 1998). Understanding the alphabetic principle, the sound/symbol relationship, is an important step in decoding and encoding words. With the ability to decode, children can bring their past knowledge and understanding of language to attain comprehension (Savage). It is the slower than normal ability to read sight words fluently and accurately that impacts comprehension in older students who are poor readers (Torgesen). Through RTI, it will be easier to differentiate these students from those who are behind in reading due to environmental factors. Results of the NRP meta-analysis regarding phonics instruction conclude the following (National Reading Panel; Reports of the Subgroups, 2000): 1.  Ã‚  Ã‚   Systematic phonics instruction contributes more to reading growth than programs that are unsystematic or provide no phonics instruction. 2.  Ã‚  Ã‚   Non-phonics programs are significantly less effective than phonics programs; however, when comparing phonics programs, no comparative significant difference was evident. 3.  Ã‚  Ã‚   Effective phonics instruction can occur when delivered through tutoring in small group and class-wide settings, although greater effect size is noted in small group settings. 4.  Ã‚  Ã‚   Phonics instruction is most effective when introduced in kindergarten and first grade and when preceded by letter knowledge and phonemic awareness. 5.  Ã‚  Ã‚   Phonics instruction is significantly more effective than non-phonics instruction for at-risk readers, but more research is needed on low-achieving readers. 6.  Ã‚  Ã‚   Systematic phonics instruction enhances word reading skills, comprehension, and spelling in kindergarteners and first graders. The NRP concludes its phonics analysis by recommending that phonics should be supplemental and integrated with other reading instruction. Phonics is targeted for the current study because it is identified as a precursor skill for comprehension. Children falling behind their peers in kindergarten, first, and second grade will likely need further support and mastery in this area. Explicit phonics instruction has been identified as a key component in educating early readers. Several pertinent terms are often associated with effective phonics instruction: (a) systematic phonics instruction, wherein more common sounds are taught prior to more complex sounds; (b) alphabetic principle, phonemes or sounds associated with language are represented by graphemes, letters, or letter combinations; (c) letter-sound correspondences, making the association between visually seeing a letter or letter combination with the auditory sound it represents, (d) decoding, use of letter sound correspondences to translate a printed word into speech, (e) decodable texts, providing text which utilize letter-sound correspondences being taught (Armburster Osborn, 2001; Reading Leadership Academy, 2002; Savage, 2007). When receiving reading instruction, students should participate in 90 minute reading blocks and those identified as requiring more intensive instruction should be targeted for interventions and their progress should be monitored regularly (Otaiba et al., 2005). Interventions should be driven by progress monitoring data to ensure the student is receiving instruction in the needed areas, and should include the following: (a) reading interventions should be provided in small groups that are differentiated by needs and abilities; (b) adjustments should be made appropriately regarding intensity of instruction and group placement, and should be based on progress monitoring data; (c) small group instruction should include increased practice opportunities and direct (explicit), systematic instruction including error corrections and immediate positive feedback (NJCLD, 2005; Torgesen 2007). The development of curriculum-based measures (CBM) by the University of Minnesota Institute for Research on Learning Disabilities during the late 1970s arose as a means to provide educators with information regarding the effectiveness of academic interventions. Criteria for these measures are based on the measures ability to assess skills that will improve if the intervention is effective. Measures should be; (a) related to curriculum, (b) reliable and valid, (c) sensitive to improvement, and (d) inexpensive and easy to produce (Green Shinn, 1990). As the use of CBMs have been embraced by NCLB and Reading First (Reading Leadership Academy Guidebook, 2002), CBMs have also been adopted within the RTI model to assess student progress school-wide by targeting at-risk students, monitoring their progress over time, and using the data to determine which intervention to implement (Rouse Fantuzzo, 2006). Information from CBMs can also be used to assist in differentiating instruction by designing small group instruction based on individual student needs (Kosanovich, Ladinsky, Nelson, Torgesen, n.d.). Differentiated instruction includes key components such as: (a) flexibility based on data and observation, (b) small groups of three to five students with similar learning needs, (c) are organized based on number of times per week and number of minutes per group sessions, (d) and can be presented through guided reading or skills-focused lessons. Riley-Tillman and Burns (2009) describe interventions at Tier 2 level as focusing on a small group of students who are not making sufficient progress with the class standard curriculum. Instruction should follow developmental patterns, for example, if the bulk of the class has mastered phonics, yet the at-risk group of students has not, the teacher should focus on additional instruction in phonics with at-risk group. At this stage, teachers should be tailoring the instruction to the needs of the student. When considering Tier 2 assessment Riley-Tillman and Burns describe the use of curriculum based measures that are repeatable and assess sub-skill mastery. Once the measure has been selected and progress has been monitored than the data can be used to determine whether a student is responding or is not responding to the intervention. Because it is difficult to conduct experimental designs within a school setting, it is recommended to use non experimental design when assessing student outcomes and making RTI decisions. A-B designs are considered useful in monitoring a childs response to a small group intervention. If a child makes considerable progress than the data can be used to determine the duration of continued intervention or whether the childs skills are sufficient to return to Tier 1. If limited progress is made than consideration of a more intensive or different intervention should be made, or movement to Tier 3 should be considered. Conclusion Research is providing guidance for classroom teachers as to how to provide the best instruction to enable as many students as possible to succeed in reading (Connor et al., 2007). Research on the 3-Tier Model (Vaughn, 2003) and RTI (Torgesen et al., 1999) is providing additional guidance for classroom and intervention teachers serving at-risk students. Allington and Johnston (1986) argued that curricular congruence may be the key to the design of effective programs for alleviating school failure. Research on aligning supplemental reading instruction for at-risk students to classroom core reading instruction can create a bridge between regular education settings and supplemental intervention programs. As a result of the RTI legislation, the roles of general educators will be impacted; however, the degree of change in these roles continues to be ambiguous for many practitioners (Mastropieri Scruggs, 2005). There has been a historical dispute over what constitutes evidence regarding evidence based interventions. Little training is reported by pre-service teachers exiting training programs in the areas of reinforcement, graphing, and progress monitoring. There is a strong relationship between teacher variables and student outcomes reinforcing a need to emphasize professional development and support. In some schools currently implementing RTI, general educators are given the responsibility for progress monitoring and implementing interventions during the first two tiers; however, they may not possess the knowledge or skills to be facilitating this responsibility. Some educators argue that special education should step up and take on the responsibility and funding for RTI while others feel RTI is a general education initiative (Mastropieri Scruggs, 2005). Although the major tenets of effective reading instruction are being defined and explained by reading research organizations, there is dissent regarding its implementation on both classroom and school-wide levels. For example, teachers and administrators may lack training in identifying valid research findings associated with effective instruction (Lyon et al., 2005). Highly qualified teachers or professionals may not always be available to provide reading interventions. Torgesen (n.d.) suggests providing individuals who are not highly qualified with systematic intervention programs that are structured and scripted in the absence of such professionals. The NRP (2000) explored reading instruction research finding a predominate focus on students, materials, and tasks; rather than teacher performance. Professional development was identified as an area of concern during NRP regional meetings. As a result, current research regarding teacher performance was also examined. 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