Tax Compliance

A sound tax system should identify surpluses in the economy and should tax in such a fashion as to cause minimal damage to productive activity. Tax collection should act as a catalyst for economic growth, Ideally a tax system should be neutral with respect to its effect on economic behavior. In the real world, however, it is impossible to achieve neutrality.Administrative feasibility and practicability are two important constraints on tax policy. These are also matters of convenience to varying egress. A tax policy is administratively feasible when its enforcement does not cost too much. At the same time administrative feasibility should not be an excuse to compromise the original objective. Further a tax structure should treat equally those individuals who are approximately in the same situation and account for differences among people who are in dissimilar situations.Finally, every tax should be collected at the time or in the manner in which it is the most convenient for the contr ibutor to pay it, and every tax should be contrived s both to take out and keep out of the sockets of people as little as possible over and above what it brings to the public treasury (Davies, 1986). However, the tax administrators of developing countries face many challenges in the massive task of tax collection. Nevertheless the problem of tax evasion bothers tax administrators of developing countries and developed countries alike.In the real world, those who wish to reduce their tax liability have more choices than Just tax evasion. Smarter and more sophisticated taxpayers, who find the cost/risk of evasion greater than the benefit, practice risk free legal ways of on-payment of taxes rather than blatant tax evasion, which is popularly known as tax avoidance. In many countries, there are perfectly legal tax avoidance strategies for minimizing tax liabilities. For the government, the results of tax evasion and tax avoidance are the same; for the taxpayer, however, tax avoidance is preferable because there are less or no chances of getting caught and prosecuted.Its is also believed the relatively less wealthy and consequently less well-advised people engage in tax evasion whereas relatively more wealthy and better-advised people practice tax avoidance. Therefore, the lost to government revenue on account tax avoidance is much greater compared to tax evasion. For effective revenue collection, governments need to curb not only the tax evasion but also the tax avoidance becomes difficult to the taxpayer. BACKGROUND OF THE STUDY: Tax have always been the traditional source of government revenue.But while the government has the authority and right to impose taxes on its sovereign, there is a limit to what it can compulsory collect from the people. Besides, taxpayers usually view taxes as additional burden specially in times of economic difficulty. Almost every year, the revenues generated by the government are far short of expected expenditures. The ever increasin g budget deficit brought about by the increasing public expenditure is a big problem faced by the government which has compelled national leaders to impose higher collection goals upon revenue generating agencies in the hope of coping up with the big deficiency in funds.The Bureau of Internal Revenue (BIRR), the Bureau of Customs (BOCA) and the land transformation Office (L TO) are the main agencies mandated to collect tax revenues. Among the revenue generating agencies, the Bureau Of Internal Revenue's share in he national revenue is about (80%). Making the BIRR the national government's foremost revenue-generating agency. It likewise plays an important role in implementing the policy of the State to promote sustainable economic growth through the rationalization of the Philippine Internal Revenue tax system including tax administration.The BIRR also aims to provide , as much as possible, an equitable relief to a greater number of taxpayers in order to improve levels of disposable income and increase economic activity; and to create a robust business environment to enable firms to be competitive in regional as well as et global market, at the same mime that the State ensures that government is able to provide for the needs of those under its Jurisdiction and care (Sec. 2 of the Tax Reform Act of 1997).The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused. This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler; more efficient and transparent; 3) restructure the BIRR to give it financial and administrative legibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs.Measures to enhance the Bureau's revenue-generating capacity are also being implemented. Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless filling of ax returns and payment of taxes was also adopted through the Electronic Filing and Payment System (peps).To enhance the collection performance of the Bureau, three basic strategies were initially adopted, and these are: 1) intensify the use of new systems (e. G. The Reconciliation of Listings for Enforcement or RELIEF System) and Tax Reconciliation System; 2) enhance the security of tax payments through the use of electronic broadcasting system and expansion of implementation of the peps; and 3) tap non- traditional sources of revenues for additional collection.Toward these the Bureau has been implementing several work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elim ination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Another program of the BIRR that is aimed to increase revenue collection is the expansion of external linkages which has benefited the government in terms of eliminating the cost of physical transmittal of documents and making information exchange between agencies easier. The BIRR has already implemented an external tie- up with government agencies such as the Bureau of Customs, to monitor the transmission of import transactions and to identify potential registrants and the Securities and Exchange Commission to identify unregistered corporate taxpayers.A memorandum of Agreement was also signed with the Department of Interior and Local Government so as to facilitate the updated remitta nce of Lugs. With all the programs initiated by the Bureau of Internal Revenue to meet the demands for higher tax collection, it cannot be argued that a well-run Bureau is radical to the effective implementation of these programs. Hence, high performance management practices must be in place within the organization in order to improve organizational performance, in particular, actual tax collection.In this regard, Brewer and Selene (2000) showed that the most important variables among the factors that influenced organizational performance were efficacy, teamwork, building human capital, structure of task, protection of employees, concern for the public interest, and task motivation. In conclusion, they perceived that these variables have one thing in moon: They are elements of a high-involvement workplace strategy. Performance is higher in agencies that empower employees, clients, and other stakeholders.In line with the above discussion, this study is conducted to examine the relati onship of performance management practices to the implementation of the tax collection programs and level of taxpayers' satisfaction on the performance of BIRR Revenue 39 south, Guenon City. THEORETICAL FRAMEWORK This study primarily premised on the mandate of the Bureau of Internal Revenue to assess and collect all national internal revenue taxes, fees and charges, and to enforce all forfeitures, penalties and fines connected therewith, including the execution of Judgments in all cases decided in its favor by the Court of Tax Appeals and the ordinary courts (Sec. Of the National Internal Revenue Code of 1997). Acquire (2000) further states that collection of taxes remains to be one of the primary undertakings of any government, in order to provide sufficient funds with which the nation's economy may be sustained or developed. In this light, it has become the enduring goal of every tax authority, be it one that serves a developed or developing nation, to seek and implement strategie s and technologies that support the continuing improvement of their collection systems. Employee Empowerment.One way to assist with pushing the operational decisions down through the organization is by empowering the employees (Howard, 1997). This can be achieved by giving employees information about organization performance; providing rewards based on action using that information, giving employees knowledge that enables them to understand and effectively use this information, and finally allowing employees the power to make the decisions that will actually influence organizational erection and performance (Wall et. Al. , 2002).This needs to be extended right down to the lowest levels of the organization. With participative climates it is important that employees are allowed, encouraged and have the opportunity to participate in problem solving teams. It is hopes that this participation will have a cascading effect of employee involvement support† (Tussle et. Al. , 2000). Par ticipative work environments need a ‘systems approach' (Bowen & Castoff, 2004). Participation needs to be reinforced with the appropriate supporting systems to assist the organization o be both effective and sufficient.For a participative environment to be successful there needs to be formal training in problem solving and communications (Tussle et. Al. , 2000). â€Å"Appropriate ongoing training enables employees to develop the knowledge required for effective performance† (Ordain et. Al. , 2005). Information Sharing. Information sharing and dissemination appears to be a critical component of HISS. There are three components as way to involve employees. These are ‘participative decision making, ‘suggestion meetings' and the more generic ‘information sharing.Effective HISS give employees all the information required to be involved and participate, without overloading them with information and details that they are either not interested in, don't need, or are unable to process (White et. Al. , 2003). I t should not simply be a system which management uses to ‘offload' information onto employees. The depth and detail of the information needs to be carefully balanced and assessed. Too much information can make the employees feel overwhelmed and undervalue (Bowen et. Al. , 2004).Not enough information can make employees fell that management is ‘holding out', and potentially cause satisfaction and mistrust as employees question why information is being withheld. There needs to be support within the organization that encourages employees to participate fully in the process of involvement. Many of the definitions of HISS fail to acknowledge that the system needs various organizational supports in the forms of appropriate rewards, communication practices, and training and selection procedures (Leotard Jar. , & Lealer, 1994). Rewards.Remuneration should be reflective of the desire to encourage employees to continue training. T he remuneration needs to be clearly linked to goals and individually tailored to acknowledge differences in intrinsic motivations (Glutamine et. Al. , 2008). Many authors feel that financial participation (gain sharing/profit sharing/employee ownership schemes) is an essential part of high involvement management (Hustled & Becker, 2006; Cochin & Steersman, 2004; MacDougal, 2005; Prefer, 2006). Employees also need to feel that they are to be compensated for effective use of power, information and knowledge (Vandenberg et. L. , 2008). It is important that it does really involve actual power transference to all staff and through to lower level (Hardy Alibi O' Sullivan, 2008). Financial participation, a form of indirect employee involvement, has been associated with improved economic performance (Addison & Bellied, 2000). Skill based pay encourages functional flexibility through cross training and teamwork, although ‘pay for Job' is the most equitable way for employees to be paid because it removes individual differences, is more transparent and less subjective (Long & Shields, 2005).However, high involvement management firms are more likely to use ‘person-based' pay rather than ‘Job-based' pay (Long & Shields, 2005). Person-based' pay fits a highly educated workforce, and HISS are likely to demand cognitive and interpersonal skills, such as problem solving, teamwork and communication (Flatted & Gillie, 2004). HISS are more likely to have team-based rewards, variable pay programs (skill-based, gain sharing, employee ownership) and flexible benefits (Richards, 2006).These schemes actively encourage employee participation in the organization. If organizations do not have any form of payment that actively invests the employee in the success of the system and the effect on organizational turnover. Employees need to be fully involved – this needs to include compensation policies to properly motivate employees to fully participate in HISS (Luau & May, 2008). â€Å"Pay should be clearly linked† to HISS (Glutamine et. Al. , 2008). Another component of HISS has been performance appraisals.However, performance appraisals often fail to improve the performance of the employees, instead creating an atmosphere of distrust amongst the employees, who see performance appraisal as solely a means of control and accountability (Lee, 2006). Juneau (2002) believes that â€Å"appraisals invariably fail†¦ Because leaders at the top lace is supported in the literature by the lack of ongoing training that is available to managers to administer the process correctly. Knowledge: Training, Skill Development and Decision Making.Many of the current practices involve workers taking on a higher level of skill and becoming skilled problem solvers, which helps to increase involvement in decision making with the aim of increasing flexibility and multi-killing (Guthrie, 2001). â€Å"High performance workplace practices convey an intention by employers to attain competitive advantage based on high involvement, flexible assignment, and/or enhanced team working† (Whitfield, 2000). Wilson & Western (2001) also identified training as an area where companies failed to fully enhance their organization's potential, and therefore fail to optimize the effect of systems such as HISS.They listed many components that are lacking in current training systems, such as: training and development plans remaining unchanged from year to year, initial enthusiasm replaced by lethargy, and the training an development need bearing no relation to the actual nature of the business. Finally, White et. Al. , (2003) emphasized that high involvement work practices must be part of a system, in order to be successful. Guy (2003) found that high involvement work practices work because they allow employees tm make decisions that make a difference to the organization.Decision-making by lower level employees improves performance for various reason s. For example it allows employee to use tacit knowledge that may not necessarily be available to higher-level managers. The freedom to make these decisions (alone or associated with performance pay) provides motivation for greater effort. This study also finds support in the New Public Administration (PM) paradigm. PM was advocated as a means to achieve greater governmental responsiveness to public demands. Under PM, governmental agencies seek to become effective and responsive to constituents.Baggy and Franken (2001) observed that PM views the science of â€Å"public administration† more as â€Å"public management. ,† Often an â€Å"attitude of customer service† is seen as an appeal o this â€Å"liberation management model. † Tendered and Tendered (2000) observed that governance involves a ‘ complex set of interactions† and â€Å"complex value conflicts. † They advocate viewing the general public as citizens, not as customers. They co ntend that while PM is the â€Å"dominant paradigm,† it needs to have a broader and longer- term perspective.Frederickson (2006) argued that PM was the work of â€Å"scholars, theorist, and researchers† and a potential risk was the decreased ability to â€Å"implement policy' Hater (2009) observed the results and efficiency were key attributes of agency performance under PM. Wise (2002) observed that three competing drivers within PM are: social equity (fair treatment); demagnification (engaging citizens in bureaucracy) and humiliation (employee focus). HISTORICAL BACKGROUND In the Philippines, the Bureau of Internal Revenue (BIRR) is the leading agency tasked assess and collect all national internal revenue taxes, fees and charges, and toThe power, authority and functions of the Bureau of Internal Revenue (BIRR) have been outlined in the Administrative Code of 1987. The BIRR, which shall be headed by and subject to the supervision and control of the Commissioner of I nternal Revenue, who shall be appointed by the President upon the recommendation of the Secretary, shall have the following functions: 1. Assess and collect all taxes, fees and charges and account for all revenues collected; 2. Exercise duly delegated police powers for the proper performance of its functions and duties; 3.Prevent and prosecute tax evasions and all other illegal economic activities; 4. Exercise supervision and control over its constituent and subordinate units; and 5. Perform such other functions as may be provided by law. Pursuant to the provisions of Sec. 21 of R. A. 8424, the sources of revenue that are deemed to be national internal revenue taxes and administered by the BIRR are income tax, estate and donor's taxes, value-added tax, other percentage taxes, excise tax, documentary stamp taxes, and such other taxes as are or hereafter may be imposed and collected by the Bureau of Internal Revenue.The Bureau, being the country premier tax administrative agency, has a significant role in the achievement f economic development objectives Through its revenue performance, it is able to provide the financial resources needed to support programs and projects for development. The revenue performance accounts for at least 80% of the government's entire revenue target (Annual Report, 2001). The BIRR is currently undergoing a process of transformation to make the agency taxpayer-focused.This is being undertaken through implementation of change initiatives that are directed to: 1) reform the tax system to make it simpler and suit the Philippine culture; 2) reengineering the tax processes to make them simpler, more efficient and transparent; ) restructure the BIRR to give it financial and administrative flexibility; and 4) redesign the human resource policies, systems and procedures to transform the workforce to be more responsive to taxpayers' needs (De Ass's, 2009).Measures to enhance the Bureau's revenue-generating capability are also being implemented . Foremost of these measures are the implementation of the Voluntary Assessment Program and Compromise Settlement Program and expansion of coverage/scope of the creditable withholding tax system. A technology-based system that promotes the paperless ailing of tax returns and payment of taxes was also adopted through the Electronic Filling and Payment System (peps).Toward these the Bureau has been implementing work programs which are directed towards: 1) more effective taxpayer compliance control systems; 2) effective detection and elimination of revenue leakages; 3) intensified enforcement of tax laws; 4) implementation of BIRR-private sector good and honest governance programs; 5) organizational adjustments; 6) active support to legislative revenue measures; and 7) deployment of productivity and effectiveness enhancement technology.Some venue programs initiated to improve tax collection include the following: Monitoring of Taxpayers, Enhancement of the Enforcement System, Collectio n Enforcement and Assessment, Taxpayer Information and Education, Legal, the so- called Integrated Tax System and the Expansion of External Linkages. The Monitoring of Taxpayers is a BIRR program which seeks to strengthen control over taxpayers especially those considered as large taxpayers. This aims to promote taxpayer compliance through extensive monitoring.Under the enforcement program initiatives to improve the investigation of tax fraud and policy cases are undertaken. The purpose of this program is to audit large taxpayers, issue assessment notices, recommend tax fraud cases, and to conduct surveillance activities. These activities are undertaken not only to increase revenue collection but also to gather and process data for tax policy analysis and revenue projection. CONCEPTUAL FRAMEWORK The research paradigm of this study is shown in Figure 1 .The input of the study is in the implementation of Tax Compliance Program of BIRR Revenue 39 South, Guenon City are the Basis of Let ter Notice Issuance and Guidelines and Procedures in handling LEN. A discussion of the performance management raciest in terms of teamwork, customer service practice and process improvement. The process is the comparative assessment of the groups of respondents through survey questionnaire, interview, documentary analysis and statistical treatment.The output is the efficient and effective implementation of Letter Notice Issuance, improved services, and satisfied taxpayer. Input Figure I FIGURE 1 Implementation of Tax Compliance Program Covering the Letter Notice Issuance on the Performance Process Output of Internal Revenue Office OR 39 Statement of the problem: This study primarily aim to examine the implementation of tax compliance program n the Basis of Letter Notice Issuance on the performance of the Bureau of Internal Revenue Region 39 South, Guenon City.Specifically, the study seek to answer the following questions: 1. To what extent are the respondents officers and tax payers respondents implement the Tax Compliance Program on the Letter Notices Issuance in terms of the following: 1. 1 Basis of LEN issuance and 1. 2 Guidelines and Procedures in handling LEN 2. How significant is the difference on the assessment of the revenue officers and tax payers as to the implementation of Tax Collection Program of Revenue Region 39 South, Guenon City cited in problem no. 3. As assessed by the groups of respondents, to what extent the following performance management practices observed in BIRR Revenue Region 39 South, Guenon City? 3. 1 Team work 3. 2 Customer service practices 3. 3 Process improvement 4. How significant is the difference in the assessment of the groups of respondents as to the extent the performance management practices cited in problem no. 3 is observed in BIRR Revenue Region 39 South, Guenon City? 5.How significant is the relationship between performance management practices and the implementation of Letter Notice Issuance with regards to the over all reference of Region 39 South, Guenon City? Hypothesis The study will test the following hypothesis at . 05 level of significance. 1. There is no significant difference on the assessment of the groups of respondents with regards to letter notice issuance when their respective companies are grouped in terms of the following. 1. 1 Basis of LEN Issuance 1. 2 Guidelines and Procedures I Handling LEN 2.There is no significant difference in the assessment of the groups of respondents with the performance management practices observed in Region No. 39 South, Guenon City. 2. 1 Teamwork 2. Service Customer Service 2. 3 Process improvement Significance of the Study This study is beneficial to the following: Bureau of Internal Revenue. The findings of this study will provide useful inputs and credible evidence to help inform policy-makers in the agency in formulating some policies relevant to the use of sending tax letters to taxpayers to enhance voluntary compliance and more broadly, in an y enforcement policy.BIRR Revenue Region No. 39 South, Guenon City. This study may positively influence the future reporting behavior of taxpayers in BIRR Revenue Region No. 39 South, Guenon City in ERM of accurate reporting of â€Å"true tax liability. † This study may also raise the awareness and knowledge of taxpayers in the research locale about their tax obligations as well as their privileges. BIRR Employees. This study will serve as an eye opener for BIRR employees of their respective roles in enhancing voluntary tax compliance among taxpayers.They will be more mindful of observing procedures described by law and existing internal rules in enforcing the use of Lens to verify tax deficiencies in case of discrepancies. Taxpayers. Through this study, taxpayers will have a broader knowledge and peer understanding of their obligations and rights as well as the appropriate sanctions imposed on delinquent taxpayers and evaders. Further, this study will serve as a feedback mec hanism for taxpayers of BIRR Revenue Region No. 39 South, Guenon City. Feedback from taxpayers, if addressed appropriately, will engage taxpayers to improved tax compliance.Public. Since the expected outcome of this study is an increased revenue collection, the public will benefit the most since additional revenue to the government will mean better public service through its programs and projects particularly for poverty alleviation. Researcher. This study will contribute to the intellectual foundation and technical know-how of the researcher in the field of tax collection schemes and strategies, enforcement or monitoring mechanisms, policy formulation and decision-making.Other Researchers. The findings of this study will provide useful reference for future researchers on the topic about factors and drivers of voluntary tax compliance. SCOPE AND DELIMITATION OF THE STUDY The scope of this study will be limited to the use of Letter Notice (LEN) issuance in enhancing voluntary complia nce of taxpayers of BIRR Revenue Region No. 9 South, Guenon City and the performance practices of the Bureau of Customs personnel.To address this objective, this study focuses only o the knowledge level of the taxpayer respondents about Lens their assessment on the extent to which Lens enhance their tax compliance. An assessment of the knowledge level of the taxpayer respondents about the Lens will cover only the basis of LEN issuance and guidelines and procedures in handling Lens. Differentiating factors in the taxpayer respondents' knowledge about Lens will be confined to the following (management performance practices of BOCA such asTeamwork, Customer Service practices and process improvements). The respondents of the study will cover 100 registered business taxpayers and 50 BIRR officers and employees in Guenon City. The study covered the year 2013. Definition of terms For a better understanding of this study, the following terms are conceptually and operationally defined: Basis of LEN Issuance. This is one aspect used in this study to measure the knowledge of the respondents about Lens.Sample indicators include: LEN informs a taxpayer of discrepancy of sales/purchases for a particular taxable period; LEN gives detailed information as to the source or basis of the discrepancy in the amount of sales/purchases; and LEN is an issue-based assessment which means that it will cover only specific discrepancies discovered under the third-party information matching system. Corporation. This refers to a form of business organization which that has shareholders and a board of directors that govern how the organization will be run.The shareholders are the owners. A corporation will continue to exist even after a shareholder dies. Form of Business Organization. This refers to how a business is structured. The common forms of business organization are sole proprietorship, partnership and corporation. Guidelines and Procedures in Handling Lens. This is one aspect used in this study to measure the knowledge of the respondents about Lens. Sample indicators include: an LEN recipient is given the opportunity to refute the discrepancy raised by the LEN usually within 10 days; when the customers.Suppliers fail or refuse to cooperate with the request, the BIRR officer may consider the LEN as true and correct; and installment payment is allowed in cases where the tax liabilities exceeds five endured thousand pesos (IPPP,OHO. O). Customer Service Practices. These refer to the following practices, routinely seeking input from the taxpayers about services of BIRR, easy filing of complaints about services by the taxpayers use of inputs from the taxpayers to improve services to resolve complaints from taxpayers in timely fashion.Letters. This refers to a broad intervention category of any written communication between revenue the tax authority and any type of taxpayer. Such letters can take the form of general messages of personal notifications, reminders, noti ces, warnings or final warnings – forever collectively they all aim to generate or enhance compliance levels, from the general public or know tax offenders. Letter Notice Issuance (Lens).This serves as a notice to a taxpayer that it will be subjected to audit or investigation with specific reference to the result of information obtained from third party sources. Partnership. This refers to a form of business organization where two or more individuals utilize their money, talent and labor to build a company. All partners personally share in the profit and loss of the company.

Dramatic Devices Essay

How Does Miller Use Dramatic Devices to Show the Impact of the Arrival of Marco and Rodolfo in this scene?  In the play ‘A view from a bridge’ Miller uses many dramatic devices in many scenes. I am going to be looking at the dramatic devices miller uses to show the impact of the arrival of Marco and Rodolfo.  In the early 1950’s Italy was a very poor country because the economy was very slow to grow particularly in the south which was less industrialised. This meant that many Italians left Italy for America with the help of dockyard owners who knew that they may well get cheap labour from immigrants until they had paid for their passage over to America. Once they had paid their fare, the immigrants were left to make their own way. The play is set in this time in Brooklyn where the family the play is about, Eddie, Beatrice and their niece Catherine, lives. The family are awaiting the arrival of Beatrice’s two cousins Marco and Rodolfo who have illegally immigrated to America to seek a better life and to earn money to send home to their families  Before the arrival of the two cousins the family are just living normally. Eddie and Beatrice are having a few problems with their marriage which are only made worse as the play goes on. Eddie and Catherine have a very close relationship and she looks up to him like a father. Eddie is very protective of Catherine and does not want her to get a job, wear high heel, wear short skirts or even grow up at all. He has looked out for her like a daughter since he and Beatrice took her in. However he is seeing her less and less as a niece or a daughter and more like a woman. He is starting to question his feelings for her, and the arrival of a possible new love interest for Catherine does not please Eddie. Catherine and Beatrice are quite close and Beatrice is quite like a mother figure to Catherine. In the first scenes we see that Beatrice sticks up for Catherine when Catherine wants to get a job and Eddie does not want her too. We can see there is tension in the family before the two Italians arrive but their arrival does not help the tension in the family. From the scene where Marco and Rodolfo arrive we can foresee that something is going to happen and there is going to be problems, especially between Rodolfo, Catherine and Eddie. Towards the end of the scene Rodolfo and Catherine are mostly talking to each other and Catherine seems quite smitten with Rodolfo. Especially when she finds out what a good singer he is. ‘(enthralled) leave him finish, it’s beautiful’ Eddie sees this and dislikes the fact that Catherine is giving Rodolfo so much attention. He firstly stops Rodolfo singing ‘look, kid; you don’t want to be picked up do ya?’ The reality is Rodolfo probably would not get picked up but Eddie did not want him to sing because he did not want Rodolfo to please Catherine. After he has stopped Rodolfo singing he tells Catherine to take her high heels off, this embarrasses and angers Catherine. Beatrice sees what Eddie is doing and is also angry at him for it. ‘Beatrice watches her go and gets up; in passing, she gives Eddie a cold look, restrained only by strangers, and goes to the table to pour coffee’ this quotation from the stage directions tells us how Beatrice is annoyed with Eddie for putting Catherine down and also shows us how she looks out for Catherine. Rodolfo irritates Eddie again by saying ‘especially when they are so beautiful’ and indicates to Catherine. Eddie can see that something is going to happen between Catherine and Rodolfo and we can see this from the stage direction with says ‘his face puffed with trouble’ this tells us that he does not want something to happen between Catherine and Rodolfo. Marco and Rodolfo clearly have a good brotherly relationship and Marco seems to have some control over Rodolfo as he seems able to tell him what to do. From this we can see that if there was ever a problem for Rodolfo, Marco would help him and look out for him.

Job Sharing Essay Example | Topics and Well Written Essays - 2500 words

Job Sharing - Essay Example In this cutthroat competition, job sharing is playing an important role in almost all sorts of businesses. In job sharing, each partner receives the full time benefits. In contrary, there are people who say that job sharing reduces the efficiency of the company as well of its employees. In this paper, we will examine why job sharing is good and what type of benefits the employees can get from it Job sharing permits business to recruit skilled, experienced workers who may not be available for or eager to do full-time work. Job sharing is a good field for both males and females but more precisely for women having kids. They can work as well as look for their family. Job sharing tolerates one position to be filled by two people different but harmonizing knowledge. Without the knowledge it is not possible to go further with the work. There should be the knowledge of related work and the company's objectives. Where job sharers have administrative responsibilities staff may find it demanding or confusing to work for two people. There is a problem that the manager can experience is that there are two people to look for. In addition, some job sharers may feel that they are attaining proportional more than a full-time employee and that they are being insufficiently paid. TheDefinition "Deal in which the responsibilities and hours of one job position are accepted out by two people." The deal contains the agreement about working with the other employee and sharing the benefits and pays. The company must organize workshops in order to provide total knowledge about the job for both the sharers and must provide the total tools required to cover the job. If one of employee wants to leave the job the company must look for another person to follow the job with the one who is working. The work should be done on time with effectiveness and efficiency by both the workers and must take company's objectives as their own. The women can get more benefits in job sharing and can get the required benefits. Even males can get good results with job sharing they can work at two places at a time for better allowance. There must be better allowance for the workers and they should be given more benefits like transport facilities, hospital facilities etc. Chapter No. 2 - Literature Review Introduction Job Sharing is an adaptable work arrangement in which two employees share the responsibility and benefits of one permanent position with another employee. Some employees work few hours in

ASSIGNMENT SEVEN 2 Coursework Example | Topics and Well Written Essays - 250 words

ASSIGNMENT SEVEN 2 - Coursework Example This 1819 financial fear was instigated by a non-operational Bank of the States, a severe reduction in the prices of cotton, the impoverishment of several factories because of the foreign rivalry, and the obligation by congress of payment of money circulation for purchases of land (Brinkley 99). Nationalism in America was a reflection of the Post-World War Two. Nationalism was mainly expressed through increased nationwide satisfaction, the importance on national subjects, growth in national power and opportunity of the national state, and an increased sense of identity in America. Nationalism was mainly contributed by increase in patriotism, increase in political affiliations, economic factors, and cultural factors (Wilentz 54). Wilentz stated that Jackson’s symbolism and policies contributed the two political systems in America (56). His symbolism has two major meanings, one, the two political systems and secondly the time of ethos. Jackson achieved his promise of increasing the inspiration of the community in the state without passionate disagreement over his approaches. His policies entailed stopping the national bank, expanding income, and eliminating Indians from the

Recruitment of Children as Soldiers in Sub-Saharan Africa Research Paper

Recruitment of Children as Soldiers in Sub-Saharan Africa - Research Paper Example African continent experienced frequent civil conflicts especially in the sub-Saharan region such as Rwanda, Liberia, DRC and Burundi, just to mention but a few. In this war torn region, the harrowing development is that children are used as sex slaves. One of the groups in Africa that recruit minors as soldiers are the Lord’s Resistance Army (LRA) govern by Joseph Kony. For more than two decades, this rebel group has fought the government of Uganda and has recruited minors in this war. Their leader, Joseph, has over the period replenished his war force by abducting young people to recruit. This has been his primary means of maintaining his small army group over the years because the local community has shown little or no support. The minors abducted are then taken to southern Sudan to receive harsh-seasoned training. Cases of body mutilation using machetes were reported where the LRA undertook forceful recruitment. This was common whenever the victims developed resistance. It is, therefore, important to note that the victims are recruited by means of coercion such as forced recruitment and compulsory conscription.The latter may involve identifying the victims using their date of birth.In cases where abduction was employed such as Ethiopia, the rebel groups used to besiege a public place such as marketplaces and select the victims using eligibility criteria. . In cases where the victim demonstrated resistance, the rebels would apply brutish techniques aimed at weakening and subduing them.

Moral foundations Essay Example | Topics and Well Written Essays - 1000 words

Moral foundations - Essay Example It's easy to see where a moral misstep could be disastrous for any health professional. In order to mitigate these ethical conflicts, health professionals are held to strict codes of conduct and etiquette, as well as general laws about the treatment of patients and the protection of patient rights. However, there are many places where personal beliefs, codes of conduct, and law and policy are in disagreement. Beauchamp and Childress describe two major types of moral dilemmas that occur within the medical profession. The first type of moral dilemma occurs when there exists evidence that a specific action could be considered either right or morally reprehensible, but there isn't enough evidence to make the distinction. Beauchamps and Childress suggested abortion as an example of this type of dilemma; another example would be flag-burning (10). The second type of moral dilemma can arise when there are two possible courses of action for a health care professional. The obligations both ha ve equal moral weight under normal circumstances; however, in emergency situations, a set of obligations that must normally be obeyed can be ignored. The health care professional must choose a single course of action from multiple differing obligations. Because of the equal moral weight of the opinions on the action, whatever choice is used will always seem morally wrong to someone in some way, and seem right to others. (Beauchamp and Childress 10). The second type of moral dilemma given above leads directly to the idea introduced by Beauchamp and Childress that such dilemmas should be examined in order to determine the overriding set of moral actions in a given situation. It is up to the physician to decide the course of action which carries the greater moral weight and dismiss the other. These situations do not require that the physician must perform both actions, because, in many cases, that would be impossible, but they do cause an action that would otherwise be considered moral ly correct to be set aside. These sorts of conflicts between two sets of moral codes can seem impossible to work out if the relative moral weight of the two arguments is the same (Beauchamp and Childress 11). One reason for moral dilemmas in medical practice is the fact that many medical professionals are often given an exception from what would be considered correct behavior under the common morality. A special standard of morality applies to them which is sometimes in direct conflict with the general rules of morality (Beauchamp and Childress 3, 7). This double standard exists at least in part because medical professionals are professionals in a traditional sense, requiring special training and education in subjects that most of the public never receives. . This disagreement between general morality and special morality could cause the general public to believe that a medical professional is acting unethically for allowing some course of action that the public would not be able to also allow. Secondly, this discrepancy could cause a moral dilemma between a health care professional's private ethical and moral convictions, and the behaviors in his or her professional life that may differ from those private opinions. With regards to differences in moral standards for certain types of professionals, it is not that physicians and other health professionals are outside moral rules, but merely that they are held to standards appropriate for their status, also known as role obligations (Beauchamp and

CCDC Organization Chart for HR Leaders Research Paper

CCDC Organization Chart for HR Leaders - Research Paper Example Completing a merger and financially sound, this construction company is located in the United Arab Emirates (UAE) and looks to the future to gain further competitive advantage with its’ human resource strategies. b. Key HR Objectives for Year Five i. Establish an HR Framework (See Appendix A) ii. Establish HR Measures aligned with Customer metrics iii. HR Strategic Objectives to work toward - Five priorities in Year Five (Five in Five): 1. Develop a culture that reflects CCDC Today and in the Future 2. Develop a succession planning process and implement process 3. Establish proper HR staffing levels and HR Staff as Strategic Business Partners 4. Identify key HR functions/objectives in relationship to Framework Stages 1 – 4 to allow maximum HR goal setting and achievement. 5. Develop and Implement a Performance Management System. 2. Introduction a. The purpose of this report is to present a brief summary of the case study for CCDC based on the company profile and circums tances and a recommendation for human resource (HR) strategy. The creation of the company, CCDC, is a result of two smaller construction companies merging in 2007. The services provided are project management and civil engineering, full design and construction services, and construction services for public and private clients. ...ategic business objectives involve reducing the levels in the chain of command; implementing a coaching method of management rather than autocratic; maintain financial success; and ensure high quality services, meet the health and safety needs of staff, meet environmental standards, and improvements made in networks and purchasing agreements. c. While there has been an emphasis on HR policies and initiatives to support these objectives, there is also a question as to whether HR practices add value and how the effects of HR on the organizational culture may be evaluated. 3. Problems and Issues a. First, Cabrera and Cabrera (2003) and Rose and Kumar (2006) wo uld note the lack of a human resource strategic framework. CCDC lacks an overall HR strategic framework that HR objectives, programs, training, and policies can fall within or under. The framework could then be used by the leaders when they are conducting their strategic planning to avoid placing the leaders in the position to do the business planning, then step out of the planning and pass the business objectives to HR to do the work from a support standpoint – resulting in a disconnect (Porter, 1996). Both HR and the business need to be operating as one. There are resulting comments regarding HR functioning in a support role, which is counter to business needs. b. Second, once the framework is in place, CCDC needs the development of human resource strategic objectives and tactics that are an extension of the framework and the operational strategies as found in the literature rather than a reaction to operational requests.

Underground mining, Coal Prep Plant, and Strip Mining Essay

Underground mining, Coal Prep Plant, and Strip Mining - Essay Example However, there are commons methods and techniques used to access underground. Accessing underground is done through declines, shafts, and adits (Hustrulid 318). Spiral tunnels that circle the deposit flanks or those that are sunk around the deposit being mines are referred to as the declines. These tunnels are sunk from the surface to allow access the underground. Declines can also be sunk where an open cut mine already exists, and the tunnels are made on the wall of the already open mine. Vertical excavations that are sunk close or adjacent to mineral deposits are referred to as the shafts. In most cases, they are sunk for both access to underground and shaft haulage purposes. On the other hand, adits refer to horizontal or near horizontal excavations made on hills or mountains (Hustrulid 403). Use of ramps is also common when it comes to accessing underground. Seams that are mined must be consistent with the set regulatory provisions enforced by mining regulating agencies. The mine r also assesses the mine and the deposit available for mining. The thickness of the seams must be significantly adequate to initiate the mining project. This means that the deposits being mined must be in a position to compensate all the mining costs and earn relevant profits for the mining firm. The properties of the deposits contained in the seams must at least meet the minimum requirement of the mining entity in terms of their composition and value. Different machines and equipment are used for underground mining. The equipment to be used is determined by the method of mining to be used and the form of underground access to be employed. Drills, excavators, and mining shovels are just but some of the equipment used for underground access. Trucks are also used for transport purposes whens soil dug from underground have to be moved. Cranes and lifts are used for different purposes, ranging from lifting machinery and mine workers during the mining process. Conveyor belts are also use d to move different materials to different locations, especially the mined minerals. Most importantly, tunnel boring machines are used for the purpose of sinking shafts or declines, and belt systems are fitted underground to facilitate different aspects of the mining process. Equipment used for underground mining can vary from one mine to another depending on the mineral being mined. Ventilating super sections requires an assessment of ground stability before the ventilation is undertaken. Hard and soft ground and underground surfaces are determined, and the right position of super section ventilation determined. Once this is complete, the plan is implemented bit by bit, while assessing the impact of the process on the mining site. This assessment relates to safety and position of the deposit to be mined. Machinery and equipment are then put in place and the ventilation is made, taking into account all risk factors in super section ventilation. Coal removed by miners is transported to the washing plant in various ways. This depends on whether the washing plant is installed on the surface or underground. Mined coal reaches the washing plant through conveyor belts or through track transportation. Deposits from continuous miners are collected and loaded on conveyor belts or on tracks that transport them to the washing plant. However, use of tracks is only employed under instances where the process is economical. Shaft haulage and belt systems are also used where the mined coal has to be taken from the mining point to a washing plant located on the surface (Hustrulid 551). The visit to the mine was informative and educative in terms of underground mining and preparation of plants to facilitate the process. The mining process encompasses

Pardoning Death Row Prisoners Essay Example | Topics and Well Written Essays - 750 words

Pardoning Death Row Prisoners - Essay Example She corroborated her claim by not only leading an exemplary life during her time in the prison, but also managed to garner much social and institutional support in favor of her pardon. The second example is of a gangster Stanley Williams who murdered 4 people in cold blood and received a death sentence. In the following years, Stanley not only became a peace activist and a prolific writer, but also claimed that the prison life had made him a good person. Again, Stanley managed to attract the sympathy and support of many prominent citizens and organizations. Yet, both Karla and Stanley were executed, irrespective of their proclaimed rehabilitation on death row. Law serves many purposes in the modern societies. In case of a heinous crime like homicide, the purpose of the law is not only to give justice to the murdered individuals and their family members and associates, but also to set an example before the society, so that people may desist from committing such crimes in the future (Bedau 52). If the state starts pardoning or commuting the death sentences of the criminals who claim to have changed or have become peaceful individuals owing to religious or other benign reasons, this will provide a loophole to most of the death row prisoners to claim pardon by citing similar excuses. ... Such instances will not only set a dangerous precedent, but will amount to reducing the law to a joke. The transformation or improvement of a murderer does not relieve one of the debt one owes to the victims in particular and the society in general. Second Possible Position It is a known fact that in most of the modern societies, their always exists a gap of a couple of years, before the passing of a death sentence to a person guilty of murder and the actual execution. The primary purpose of the law is to make society a safe place to live. Hence, it is perfectly justified to protect society from a dangerous murderer or a habitual criminal by sentencing one to death. Considering the prolonged gaps between the passing of the sentence and the execution, it is quiet possible that a murderer may become a better person owing to introspection and the salubrious influences that one may come across in the prison (Tabak 181). If this fact is further corroborated by a prisoner's good behavior on death row over a prolonged period and is recognized and supported by prominent citizens and organizations, the state can certainly pardon or commute the death sentence of such a prisoner. Once a prisoner has credibly become a peaceful citizen and has managed to attract th e support of the society, executing one simply serves no purpose, but amounts to unnecessary and legal violence (Baird 46). More Agreeable Position In the context of the case presentation under consideration, the first position stands to be more valid and agreeable. The first position takes a more broad based and pragmatic view of the institution of law. The perspective adopted by the first position

Advanced Database Systems Essay Example | Topics and Well Written Essays - 2000 words

Advanced Database Systems - Essay Example Additionally, all of these computers are connected with each other and every system has the capability to process the data individually thus helping local systems. In addition, each of the systems contributes in running a single or many wide-reaching database applications. However, a distributed database is not installed on a single location completely. But, it is divided throughout a network of computers that are physically detached and linked via communications medium. However, these types of system require accessing data from a single place. Thus, the distributed nature of the database is unknown to its clients as well as this simplicity appears itself in a different means. In more simple words, a distributed database (DDB) is a set of numerous, reasonably organized databases, spread over a large size computer network. A distributed DBMS is the computer application software that helps manage the distributed database as well as enables the sharing apparent to the clients. Moreover, the term of distributed database system (DDBS) is normally utilized to state both distributed database systems as well as distributed database management system. Furthermore, the distributed database management systems are similar to the distributed file systems in a sense that they help access distributed data (Oracle Corporation, 2003), (Camarinha-Matos, 2010), (Borysowich, 2007) and (Ozsu, 2010). This report discusses some legal and ethical issues that need to be considered when introducing a distributed database system. In this connection this report will analyze the legal and ethical issues that apply to distributed and relational databases. DISTRIBUTED DATABASE After the emergence of the distributed networks (which later on became more and more popular), the need for the development of distributed database management systems turned out to be more critical. In this regard, a distributed system differs from a centralized structure in one main feature: The information and data i s frequently in the command of data are distributed/dispersed over two or additional distantly scattered places. On the other hand, distributed database management systems are exposed to a lot of security challenges more than that exist within a centralized DBMS. Additionally, the improvement of proper distributed database security has been challenging through the comparatively new development of the object-oriented database paradigm. Moreover, this innovative paradigm is not able to be disregarded. Thus, it has been formed to tackle with the rising complication of the data stored in current business or corporate database structures (Coy, 1996) and (Camarinha-Matos, 2010). Distributed systems basically allow users to access files that are placed on different computer systems. Additionally, this data has no obvious organization as well as the relationships between data in diverse files are not handled by the system and are the client’s duty. In this scenario, a distributed dat abase system is developed on the basis of a design (normally called schema) that describes together the arrangement of the distributed data, as well as the relations between the data. In addition, this design can be expressed with a number of data models, such as object-oriented or relational data model. In this regard, a distributed database management system encompasses all the tasks of a database management system. For instance, it offers advanced transaction management, declarative query capability and integrity implementation. However, in fact distributed database management systems differ from transaction processing systems due to the fact that transaction proce

Automotive Industries in Thailand Essay Example for Free

Automotive Industries in Thailand Essay Contribution of MNC’s in automotive industry: Most of the developing countries consider that the automotive industry will move the country toward an intensive industrialisation by creating a large set of related businesses. Thailand aims to be regarded as the Detroit of Asia. The country has engaged in the last few decades in the development of the automotive industry, with a special focus on domestic auto-assembly. Thailand is the worlds second largest pick-up truck market after the U.S., and it is ASEANs largest automotive market and assembler. Today all leading Japanese car producers as well as BMW, Mercedes Benz, General Motors, Ford, Volvo, and Peugeot, assemble cars in Thailand along with their group of subcontractors and suppliers. Thailand has become the main production base for auto exports in South East Asia. Thailand is considered as one of the most attractive countries for automotive investments mainly due to factors such as the good and growing domestic market size, the relative political stability, liberal trade and investment policy, and the lack of a national car program. The automotive industry is Thailands third largest industry, employing an estimated total workforce of about 225,000 employees, and with a total production capacity of around 1,270,100 cars and trucks per year. Japanese-make automobiles have dominated the local auto market; with nearly 90% market share but other global vehicle manufacturers’ investments are growing consistently, creating a very dynamic industry. New global parts manufacturers are in the process of relocating some of their operations to Thailand. Thailand has 16 vehicle assemblers; most of them are large-scale foreign owned or joint venture enterprises. As well, there are more than 1100 small and medium sized companies working as suppliers of original equipment (OEM),  or producing replacement equipment (REM). The automotive industry in Thailand is very concentrated with most of the factories located in the Samut Prakarn province (approximately 20 km south of Bangkok), followed by Rayong (approximately 130 km south-east of Bangkok). The largest car producer is Toyota, and in 2003 it was the first manufacturer to establish a local RD centre in Thailand. However, this type of initiative, a cooperative arrangement between MNCs and local universities, is so far not a widespread practice in Thailand. Therefore, there is a stringent need to understand the mechanisms allowing for knowledge transfer and sharing, if Thailand wants to position itself as a very competitive country, not only in the automotive industry but in other industrial sectors as well. Thailand benefits from these companies operations as almost 18% of labour and employment are generated by the automotive industry.

Fashion and Design: History of 1940s to 1950s

Fashion and Design: History of 1940s to 1950s Introduction Fashion is a heating issue in daily life, which is close to nearly every aspect of society. As the expansion of globalisation, fashion companies are seeking to more opportunities in international market by establishing subsidiaries all over the world. According to Helen (1965), fashion design is using dedicated art in clothing and accessories to establish a unique style. In todays fashion field, Italy is considered in the leading place for its elegant and dedicated style. However, France and Japan are also produce excellent designers who have gained international reputation in fashion design and establish famous brands. The history of fashion design could be dated back to 19th century with Charles Frederick Worth to sew label into the garments, and only clothing created after 1858 could be considered as fashion design1. During that historical period, most fashion designers are self-employed in a family-based clothing shop and provide design service to individual customer, which are quite different from todays specialty stores or high-fashion department stores. During the whole 20th century, fashion design had gradually been developed systematically and has become an important industry in society. It is therefore useful for analyzing the fashion history of 20th as a guide for the new centurys development. This essay will pick up specific decade between 1940 and 1950 as the research target. Background information of 20th century fashion design The development of fashion design in 20th century has experienced a unique process. The first decade of the century was a period to pursue new element into the design (Baudot, 1999). The emergence of new female generation and solid trend in arts had stimulated fashion design to combine new elements. The Europe trend was still focused on elegance and grace, while U.S trend was developed to natural style, provided a step from the dedicated style of 19th century. Between1910-1919, there was a great change in fashion design influence by Deco arts. The distinct character of Deco arts was the use of straight and folded line. It brought a boyish style in the fashion design to adopt a concision style and add some eastern elements. During next decade, the fashion design added girlish style to the clothes and continue to keep the youth elements in the design. Chanels style created by combination of coat, skirt and dress privailed and expanded until nowadays. Another characteristics is the atte ntion on sport clothes design. There is also fashion design trend in China with the amend of traditional cheong-sam. 1930-1939 was an important decade for the fashion design. In reaction to the economic crisis, the patch-up skirts which represented saving appeared. Then a long skirt lap prevailed until the Second World War. The broken of war stimulated a trend of nostalgic new Victorian style. Another important contribution of this decade is the establishment of modern fashion design criteria, combining the elements of elegance, beauty and taste to emphasize the corresponding of clothes and circumstances. The next decade, also the target period in the research, is 1940-1949. The luxurious style during the war time was restricted by law and moral codes. Practicality had become a criteria for fashion design. The pursue of function made the women clothes be input more male elements by the prevail of army clothes and frocks. The war time also provided America with the chance of developi ng its own fashion design instead of totally relying on Europe. Aims of the research Nowadays, fashion designers create their original work to express their unique taste and style. However, they also produce works to follow the existing fashion trends. They are hired by mass market manufacturers to create clothes for men, women and children. The most successful designer brands today are those brands with long history, such as Chanel, Christian Dior and Louis Vuitton. It took them years to establish and develop their positions as fashion icons. In regard to the historical context, 1900-1950 is a very important revolution in fashion history, manufactures started more creative on the design of their clothes. Fashion design corporations have to produce their own brand with high quality and reputation to survive and compete in the promising market. To define and understand what constitutes fashion design and how fashion design has emerged in todays time as place the fashion design in certain imperative time periods is important way to understand fashion industry. The aim of this research is to present fashion design in the decades of 1940-1950 to explore the relationship between fashion design and a series of factors, such as arts, health beauty, science technology, and so on. Fashion Design and Its Related Factors Arts Before 20th century, fashion design is only a passive reflection of arts. When came to 20th century, especially the decade between 1940 and 1950, fashion designers were willing to cooperative with arts. They combined their design with major arts genre. Schiaparells desk clothes and laniate clothes are representation of super-realism (Buxhaum, 1999). During this period, the popular music trend was bop and big band. In the dance area, jive, swing and foxtrot was in the heating position. All the trends in arts have influenced fashion design deeply. All this new ideas brought fashion market into a new generation. At this time, enterprise were normally operation by designers them or family business. Politics and current events The most influential event during this period is the Second World War. War as an important factor to change the history of human being, as well as the development of fashion design. During the decade after the Second World War, fashion design had a great transformation. Womens fashion of the beginning of the decade was masculine, and by the end of the decade2 it changed to extremely feminine. During the war time, the fashion design style was changed from elegance, dedicated to concision, while it was emphasized on feminine again after the war. Moreover, the pursue of practical function during the war time enabled the fashion designer to add more male elements in designing female clothes, some even used male manner into women design (Marsha, 1993). The strictly restriction on dressing was also carried out in several countries, for example, there was a point system in Britain to restrict the dressing style of women, set out a series of rules to lead womens dressing way (Janet, 1977). T his kind of restriction not only put on female dressing, but also guided males way of dressing. Males uniform style was most affected part such as utility suit of Britain and victory suit of America (Boucher, 1987). The whole decade was dominated by the wartime practical function and the after-war feminine style. Health sport After 1945 a series of revolutionary changes took place in sports clothe. Firstly, pullover dresses, underwear and gym tops often used new range of synthetic fibres which suited in the early days of production to knitted fabrics. During the fifties, some earlier inventions and new use of synthetic fibres particularly nylon combined with practical techniques developed in military clothing were introduced into civilian production. For example, hoods that were concealed in neck collars; pockets in jacket fronts which were designed to store snack foods; gloves with zip pockets for ski passes; elastic inserts in the sides of ski pants and stirrup straps underfoot made for pull on, pull off clothes. These features are expected by us automatically today. In addition, nylon running shorts and cotton vests3 were adopted by athletes. Zip up windcheaters and anoraks were taken onto the athletics and sports field, though trouser bottoms often appeared to be odd, they helped to keep off the chill . Stretch garments became quite popular by the mid sixties; and one attractive advantage was the comfort factor of being able to move with a garment. Hair beauty In this decade the most popular hair styles is tresses curled and rolled longer. The movie stars of that time such as Veronica Lake and Lauren Bacall gave the best demonstration of the long curling styles. Though putting your hair up into compact elegant up-dos was the standard style for weddings and proms, this kind of occasions became rarer and rarer. World War II heavily influenced the beauty industry in this decade. The fashion, cosmetics used and beauty standards were affected by the mood of sad and depression. As Ingrid Bergman showed in the 1942 movie Casablanca, a typical beauty style should try to demonstrate serious, glamorous in a very subdued, sophisticated way4. A wholesome look was much more acceptable than showy. The mood for excess and flamboyancy was considered as inadequate, both because the effects of the Depression still were influencing peoples life, and because a lot of American young men were sending to European battlefields to fight and die. Celebrity The fashion icon in this period was Rita Hayworth. The Great American Love Goddess was born in Brooklyn, New York. She represented the most fashionable style of 1940s in the movies of The Strawberry Blonde (1941), and Blood and Sand (1941). The musicals You`ll Never Get Rich (1941) and You Were Never Lovelier (1942), both with Fred Astaire, My Gal Sal (1942), with Victor Mature, and Cover Girl (1944), with Gene Kelly, made her a musical star and a favourite pinup girl of American servicemen during WWII (Stach, 1987). Science technology The development of science and technology enable fashion design develops from hand-made family workshop to the machinery production. The importance of customer design began to be recognised. As the improvement of manufacture technology, the ready-to-wear clothes were considered to be the major issue during this period. The science of human body stimulates the establishment of comprehensive size system for clothes. The technology also made the manufacturing of clothes divided into three categories: Haute Couture clothes, senior ready-to-wear clothes and ordinary ready-to-wear clothes. Meanwhile, the expansion of materials scope provided sufficient basis for designers to express their unique style in their masterpieces. Although the battle broke out over the world, new products came out at the same time. Nylons were sold to the public in 1940 when the battle of Britain started. In the next year, Japanese attacked Pearl Harbour, and the jeep was invented in the same year. In 1942, when the battle of Midway and the battle of Stalingrad broke out, T-shirt was introduced to the public. Moreover, the advancement of social science also played great role in the fashion design within the period. People established positive attitudes towards beauty as well as fashion design and were tolerance on prevailed trends, which enabled some subculture trend become popular in the mainstream of the society. Conclusion 1940-1950 was an important period in fashion design due to the influence of World War II. Affected by the war, many fashion corporations closed such as Maision Vionnet and Maison Chanel, while others relocated in New York (Turner, 1958). Pariss leading place was still continued although Germany was taking half of French manufacturing and was considering relocate the original French haute couture to Berlin. The faith of fashion design was established and developed quickly (Peacock, 1998). Its enomous change was driven by several factors include arts, political events, hair beauty, science technology, etc. Conduct research on this specific decade is not simply dating back to the history, it is also provides sufficient information for the development of fashion design in the new century. References: Books: Baudot, F. (1999) A Century of Fashion. London: Thames Hudson Ltd. Boucher, F. (1987) A History of Costume in West , London: Thames Hudson Ltd. Buxhaum, G. (1999) Icons of Fashion, the 20th century. NY: Verleg. Helen, B. (1965). The Theory of Fashion Design, New York: John Wiley and Sons. Janet, A. (1977). Patterns of Fashion 2: Englishwomens Dresses and Their Construction c. 1860-1940, Wace 1966, Macmillan 1972. Revised metric edition, Drama Books. James, L. (1979). The Concise History of Costume and Fashion, Abrams. Marsha, H. (1993). The Way We Wore: Styles of the 1930s and 40s and Our World Since Then, Fallbrook Pub. Ltd. Peacock, J. (1998) Fashion Sourcebooks, the 1940s. London: Thames Hudson Ltd. Stach, L. (1987). Hollywood and Seventh Avenue: The Impact of Historical Films on Fashion, in Hollywood and History: Costume Design in Film, Los Angeles County Turner, W. (1958). The Mode in Fashion, 1942; 2nd expanded edition New York: Scribners. Websites: http://en.wikipedia.org/wiki/Charles_Frederick_Worth http://www.artdesignfashion.com/timelines/ http://www.fashion-era.com/sports_fashion_until_1950.htm http://www.lphouse.com/hairstyles-1940s.htm

Alternative Communication Intervention In Children Health And Social Care Essay

Alternative Communication Intervention In Children Health And Social Care Essay Children and youth who sustain a traumatic brain injury (TBI) and/or spinal cord injury (SCI) may have temporary or permanent disabilities that affect their speech, language and communication abilities. Having a way to communicate can help reduce a childs confusion and anxiety, as well as enable them to participate more actively in the rehabilitation process and thus, recover from their injuries. In addition, effective communication with family, care staff, peers, teachers and friends is essential to long-term recovery and positive outcomes as children with TBI and SCI are integrated back into their communities. This article describes how rehabilitation teams can use augmentative and alternative communication (AAC) and assistive technologies (AT) to support the communication of children recovering from TBI and SCI over time. 1. Introduction Children and youth who sustain a severe traumatic brain injury (TBI) and/or a spinal cord injury (SCI) often experience sequealae that can affect their ability to communicate effectively. In early phases of recovery, many children with TBI and SCI are unable to use their speech or gestures for a variety of medical reasons related to their injuries. As a result, they can benefit from augmentative and alternative communication (AAC) interventions that specifically address their ability to communicate basic needs and feelings to medical personnel and family members and ask and respond to questions. AAC approaches may include having access to a nurses call signal; strategies to establish a consistent yes no response; techniques that help a child eye point to simple messages; low-tech boards and books that encourage interaction with family members and staff; communication boards with pictures or words; and speech generating devices (SGDs) with preprogrammed messages, such as I hurt Come h ere, Help me please! Whens mom coming? As children with TBI and SCI recover from their injuries, many no longer will need AAC. However, some children face residual motor, speech, language and cognitive impairments that affect their ability to communicate face-to-face, write or use mainstream communication technologies (e.g., computers, email, phones, etc.). A few may require AAC and assistive technology (AT) throughout their lives. Having access to communication through AAC and AT enables these children to participate actively in the rehabilitation process and ultimately, in their families and communities. Without an ability to communicate effectively, children with TBI and SCI will face insurmountable barriers to education, employment, as well as establishing and maintaining relationships and taking on preferred social roles as adults. All AAC interventions aim to support a childs current communication needs while planning for the future (Beukelman and Mirenda, 2005). However, the course of AAC treatment for children who sustain TBIs and SCIs is different because of the nature of their injuries is different. In addition, the focus of AAC interventions will differ for very young children (e.g., shaken baby syndrome) who are just developing speech and language and for those who were literate and have some knowledge of the world prior to their injuries (e.g., 16 year-old involved injured in a motor vehicle accident). For young children, the AAC team will focus on developing their language, literacy, academic, emotional, and social skills, as well as ensuring that they have a way to communicate with family members and rehabilitation staff. For older children, AAC interventions build on residual skills and abilities to help remediate speech, language and communication impairments as well as provide compensatory strategi es that support face-to-face interactions and ultimately communication across distances (phone, email) with team members, family and friends. AAC intervention goals seek to promote a childs active participation in family, education, community and leisure activities and aim to support the establishment and maintenance of robust social networks (Blackstone, Williams, and Wilkins, 2007; Light and Drager, 2007; Smith, 2005). While a variety of AAC tools, strategies and techniques are available that offer communication access, successful AAC interventions for children with TBI and SCI also require that medical staff, family members and ultimately community personnel know how to support the use of AAC strategies and technologies because the needs of these children change over time. Speech-language pathologists, nurses, occupational therapists, physical therapists, physiatrists, pediatricians, and rehabilitation engineers work collaboratively with the childs family and community-based professionals to establish, maintain and update effective communication systems. Ultimately, the goal is for children to take on desired adult roles; AAC can help them realize these goals. 2. Pediatric TBI and AAC AAC intervention for pediatric patients with TBI and severe communication challenges is an essential, complex, ongoing and dynamic process. AAC is essential to support the unique communication needs of children who are unable to communicate effectively. It is complex because of the residual cognitive deficits that often persist and because many children with TBI have co-existing speech, language, visual, and motor control deficits (Fager and Karantounis, 2010; Fager and Beukelman, 2005). AAC interventions are ongoing and dynamic (Fager, Doyle, and Karantounis, 2007) because children with TBI experience many changes over time and undergo multiple transitions. Light et al. (1988) described the ongoing, three-year AAC intervention of an adolescent who progressed through several AAC systems and ultimately regained functional speech. DeRuyter and Donoghue (1989) described an individual who used many simple devices and a sophisticated AAC system over a seven month period. Additional report s describe the recovery of natural speech up to 13 years post onset (Jordan, 1994; Workinger and Netsell, 1992). 2.1. AAC Assessment and Intervention Assessment tools can help identify and describe the cognitive, language and motor deficits of patients with TBI and provide a framework for AAC interventions. The Pediatric Rancho Scale of Cognitive Functioning (adapted by staff at Denver Childrens Hospital in 1989) is based on the Ranchos Los Amigos Scale of Cognitive Functioning (Hagan, 1982). Table 1 describes general levels of recovery, based on the Pediatric Rancho Lost Amigos Scale, and gives examples of AAC intervention strategies that rehabilitation teams can employ across the levels as described below. Levels IV and V. AAC Goal: Shaping responses into communication In the early phase of recovery, pediatric patients at Levels IV and V on the Pediatric Rancho Scale are often in the PICU, the ICU, acute hospital or acute rehabilitation environment. At Level V (no response to stimuli) or Level IV (generalized response to stimuli) AAC interventions focus on identifying modalities that children can use to provide consistent and reliable responses. For example, staff can use simple switches (e.g., Jelly Bean ®, Big Red ® and Buddy Button from AbleNet), latch-timers (e.g., PowerLink ® from AbleNet) and single message devices (e.g. BIGmack ® and Step Communicator ® from AbleNet) to support early communication (see Table 1 for some examples). Because childrens early responses may be reflexive rather than intentional, the family and medical/rehabilitation team can also use AAC technologies to encourage more consistent responses. Families provide valuable input about the kinds of music, games and favorite toys a child finds motivating. The team c an then use these items to evoke physical responses from the child. For example, if the family identified the battery-operated toy Elmo ® from Sesame Street ®, the rehabilitation team might present Elmo singing a Sesame Street song and then observe to see if the childs responds. If the child begins to turn her head when Elmo ® sings, the team might attach a switch with a battery interrupter to the toy and ask the child to hit the button and play the Elmo ® song. In doing so, the team can learn several things. For example, the team may note that a child is able to follow commands, indicating cognitive recovery. The team may also begin to consider alternative access methods for children with severe physical impairments, i.e., head movement may become a reliable way to operate an AAC device or computer in the future. It is difficult to predict whether a child will recover natural speech during early stages of recovery. 2.2. Middle Levels II and III: AAC Goals: Increase ability to communicate with staff, family and friends and support active participation in treatment Pediatric patients at Levels III (localized response to sensory stimuli) and II (responsive to environment) become more engaged in their rehabilitation programs as they recover some cognitive, language and physical abilities. During this phase, long-term deficits that affect communication become apparent (e.g., dysarthria, apraxia, aphasia, attention, initiation, memory, vision, spasticity). Dongilli, Hakel, and Beukelman (1992) and Ladtkow and Culp (1992) also report natural speech recovery in adults after TBI at the middle stages of recovery. Continued reliance on AAC strategies and technologies is typically due to persistent motor speech and/or severe cognitive-language deficits resulting from the injury (Fager, Doyle, and Karantounis, 2007). AAC interventions at these levels focus on using a childs most consistent and reliable response to communicate messages, encourage active participation in the rehabilitation process and increase interactions with family and staff. AAC interventions always take into account the childs developmental level and interests. Table 1 gives some examples of AAC technologies employed during these Levels III and II. For example, Jessica was admitted to the hospital at 18-months with shaken baby syndrome. At Level II, she began responding to her parents by smiling and laughing and also began to manipulate toys with her non-paralyzed hand when staff placed a toy within her intact field of vision. However, she did not exhibit any speech or imitative vocal behaviors and her speech-language pathologist noted a severe verbal apraxia. Nursing staff and family members noted that Jessica seemed frustrated by her inability to express herself. Prior to her injury, she could name over 30 objects (toys, pet s, favorite cartoon characters) and was beginning to put two word sentences together (Momma bye-bye, Daddy home). AAC interventions included the introduction of a BIGmack ®, a single-message speech generating device (SGD) that enabled the staff and family members to record a message that Jessica could then speak during her daily activities(e.g., more, bye-bye, turn page). Because the BIGmack ® is a colorful, large and easy to access SGD, Jessica was able to press the button despite her upper extremity spasticity and significant visual field cut. Within a month, Jessica had progressed to using a MACAW by Zygo ®, an SGD with eight-location overlay that staff programmed with words she had used prior to her injury (e.g., mommy, daddy, more, bottle, book, bye-bye). Staff also designed additional overlays to encourage her language development by providing vocabulary that enabled her to construct two-word combinations (e.g., more crackers). Jessica began to express herself at a developmentally appropriate level, but she had residual memory deficits that required cuing and support from her communi cation partners. For example, initially, she did not recall how to use her AAC system from session to session so staff needed to reintroduce it each time. However, after several months, Jessica began to search for her SGD to communicate. Jessica, like many children with TBI at this level, was able to learn procedures and strategies with repetition and support (Ylvisaker and Feeney, 1998). 2.3. Level II and Level I. AAC Goals: Support transitions, recommend AAC strategies and technologies for use at home and in the community As pediatric patients transition from Level II (responsive to environment) to Level I (oriented to self and surroundings), they often move from an acute rehabilitation facility to an outpatient setting, home or a care facility. Thus, before discharge, AAC teams will conduct a formal AAC assessment and provide long-term recommendations for AAC strategies and technologies that can enable children to be integrated successfully back into community environments. Table 1 illustrates the types of AAC technologies and strategies employed at Levels II and I, as described below. For children who continue to use AAC and AT when they return to their communities, the rehabilitation team identifies a long-term communication advocate. This person, often a family member, becomes actively involved in AAC training and collaborates with rehabilitation staff to prepare the childs educational staff, extended family and other caregivers (Fager, 2003). Having a link between the rehabilitation team and community professionals is essential because most teachers and community-based clinicians have limited experience working with children with TBI and may need support to manage the cognitive and physical deficits often associated with TBI. For example, McKenzie, a 12 year-old with a severe TBI secondary to a car accident, was quadriplegic with severe spasticity and no upper extremity control. She also had cortical blindness and significant communication and cognitive impairments. As she recovered, McKenzie used a variety of AAC systems (e.g., thumbs up/down for yes no, two B IGmacks ® to communicate choices, and a scanning Cheap Talk by Enabling Devices with four messages to participate in structured activities). Prior to discharge, the rehabilitation team conducted a formal SGD evaluation and recommended the Vmax by DynaVox Mayer-Johnson, a voice output device. McKenzie was able to access the device via a head switch mounted to the side of the head rest on her wheelchair. Using auditory scanning, she could create and retrieve messages. Because she was literate prior to her injury and could still spell, the staff set up her device to include an alphabet page as well as several pages with pre-programmed messages containing basic/urgent care needs, jokes and social comments. Family and friends participated in her rehabilitation and learned to use tactile and verbal prompts to help her participate in conversational exchanges. Due to her residual cognitive deficits, however, McKenzie had difficulty initiating conversations and remembering where pre-stored messages were in her device. When prompted, she would respond and initiate questions and could engage in conversations over multiple turns. Over time, she began to participate in meaningful, social interactions, often spelling out two-three word novel phrases using her alphabet page While her parents were renovating their home to handle her wheelchair, McKenzie transitioned to a regional care facility that specialized in working with young people with TBI. The acute rehabilitation team identified McKenzies aunt as her AAC advocate because she had participated actively in earlier phases of McKenzies recovery, was proficient with the maintenance (charging, set-up and basic trouble-shooting) of the Vmax and could customize and program new messages into the system. The care facility staff met with McKenzies aunt weekly so they could learn how to support McKenzies use of the SGD. Specific training objectives included maintenance and basic trouble-shooting, set up, switch-placement and how to program new messages to use in specific and motivating activities. Staff learned how to modify the placement of her switch when McKenzie became fatigued or her spasticity increased. Additionally, McKenzies school staff (special education coordinator, speech-language pathologist, occupational therapist, and one of her regular classroom teachers) visited McKenzie at the rehabilitation and the care facilities to help prepare for her return home and learned how to support her in school, given her physical and cognitive limitations. 2.4. AAC themes in TBI When working with pediatric patients with TBI, three AAC themes emerge. 1. Recovery from TBI is dynamic and takes place over time. In early stages of recovery, most children with TBI have physical, speech, language and cognitive deficits that affect their communication skills. Depending on the nature and severity of their injuries, however, most recover functional speech, although some will have life-long residual speech, language and communication deficits. Acute rehabilitation teams can employ AAC interventions to support communication, as well as monitor the childs changing communication abilities and needs over time. 2. The cognitive-linguistic challenges associated with TBI make AAC interventions particularly challenging for rehabilitation staff, as well as for families, friends and school personnel. Because of the complex nature of the residual disabilities caused by TBI, collaborations among rehabilitation specialists, family members and community-based professionals are essential. Some children with TBI require AAC supports throughout their lives. Family members, friends and school personnel rarely know how to manage their severe memory, attention and/or initiation deficits that can affect long-term communication outcomes. 3. There is a need to plan carefully for transitions. Children with TBI will undergo many transitions. While research describing these transitions in children is not available, reports of the experiences of adults with TBI describe multiple transitions over time. Penna et al. (2010) noted that adults with TBI undergo a significant number of residence transitions particularly in the first year following injury and Fager (2003) described the different transitions (acute care hospital, outpatient rehabilitation, skilled nursing facility, home with adult daycare services, and eventually assisted living) for an adult with severe TBI experienced over a decade, documenting significant changes in his cognitive abilities, as well as his communication partners and support staff. Children with TBI are likely to experience even more transitions over their lifetimes. 3. Pediatric SCI and AAC Pediatric patients with SCI often have intact cognitive skills and severe physical disabilities that can interfere with their ability to speak. In addition, they often have significant medical complications and may be left with severe motor impairments that make it difficult, if not impossible, for them to write, access a computer or participate in the gaming, online and remote social networking activities embraced by todays youth (e.g., texting, email). A subgroup may also present with a concomitant TBI sustained as a result of the fall, car accident or other traumatic event that has changed their lives. For them, AAC treatment must reflect guidelines that take into account both SCI and TBI. As with TBI, the growth and development inherent in childhood and adolescence and the unique manifestations and complications associated with SCI require that management be both developmentally based and directed to the individuals special needs (Vogel, 1997). Initially, AAC interventions typically focus on ensuring face-to-face communication when speech is unavailable or very difficult; over the long term, however, enabling children to write and engage in educational, recreational and pre-vocational activities using computers and other mainstream technologies becomes the focus. 3.1. AAC Assessment and Intervention The ASIA standard neurological classification of SCI from the American Spinal Injury Association and International Medical Society of Paraplegia (2000) is a tool that rehabilitation teams frequently use to assess patients with SCI because it identifies the level of injury and associated deficits at each level. This can help guide the rehabilitation teams clinical decision-making process for AAC interventions. As shown in Table 2, children with high tetraplegia (C1-C4 SCI) have limited head control and are often ventilator dependent. They often require eye, head, and/or voice control of AAC devices and mainstream technologies to communicate. While switch scanning is an option for some, it requires higher-level cognitive abilities, endurance, and vigilance and may be inappropriate for very young children and those who are medically fragile (Wagner and Jackson, 2006; McCarthy et al., 2006; Peterson, Reichle, and Johnston, 2000; Horn and Jones, 1996). Children with low tetraplegia (C5-T1 SCI) demonstrate limited proximal and distal upper extremity control. If fitted with splints that support their arm and hand, some are able to use specially adapted mouse options (e.g., joystick mouse, switch-adapted mouse, trackball mouse), large button or light touch keyboards and switches to control technology. These children are also candidates for head tracking and voice control of AAC devices due to the fatigue and physical effort involved in using their upper extremities. For example, a multi-modal access method to AAC technology and computers may include voice control to dictate text, hand control of the cursor with an adaptive mouse to perform other computer functions (e.g., open programs), and an adaptive keyboard to correct errors that are generated while dictating text. This multi-modal approach can be more efficient and less frustrating than using voice control alone for these children. Table 2 provides examples of appropriate access options to AAC and mainstream techn ologies. 3.2. Supporting face-to-face communication For children with high tetraplegia, being dependent on mechanical ventilation is frightening especially when they are unable to tolerate a talking valve (Padman, Alexander, Thorogood, and Porth, 2003). Thus, providing these children with a way to communicate is essential to their recovery and sense of well-being. As children with lower levels of injury are weaned from a ventilator, they may experience reduced respiratory control and be unable to speak (Britton and Baarslag-Benson, 2007). Medical specialists can provide access to AAC strategies and technologies, which enable these children to communicate their wants, needs and feelings throughout the day. This allows them to interact with direct care staff, participate in their rehabilitation process, and maintain relationships with family and friends. Pediatric rehabilitation teams may use a range of AAC strategies and technologies to support face-to-face communication in children with SCI. Some examples include low tech communication boards used with eye gaze or eye pointing, partner-dependent scanning, an electro larynx with intra-oral adaptor, or laser light pointing to a target message or letter on a communication board (Britton and Baarslag-Benson, 2007; Beukelman and Mirenda, 2005). Introducing AAC and AT technologies early in the recovery process, particularly for children who demonstrate high tetraplegia, will also begin to familiarize them with approaches they may need to rely on extensively throughout their lives, even after speech returns. For example, Jared, a 17-year-old high school senior, sustained a SCI in a skiing accident at the C2 level. In addition to his injuries, he developed pneumonia and a severe coccyx wound during his hospitalization, which lengthened his hospital stay. He was unable to tolerate a one-way speaking valve due to the severity of his pneumonia and decreased oxygenation during valve trials. Although Jared had minimal head movement, he was able to control an AccuPointà ¢Ã¢â‚¬Å¾Ã‚ ¢ head tracker to access his home laptop computer and spell out messages he could then speak aloud using speech synthesis software. He used his AAC system to indicate his medical needs to caregivers and later reported that having the ability to communicate helped alleviate some of the anxiety he experienced due to his condition and extended hospitalization. After Jared recovered the ability to use a talking valve, his work with the AccuPointà ¢Ã¢â‚¬Å¾Ã‚ ¢ focused on computer access to meet written and social communi cation needs. Once his wound had healed, he was able to return home 11 months later. At that time, all of his classmates had graduated. Using the AccuPointà ¢Ã¢â‚¬Å¾Ã‚ ¢, Jared was able to complete his GED at home and enrolled in online classes at the local community college. 3.3. Supporting written communication and education At the time of their injury, some pediatric patients with SCI are pre-literate, others are developing literacy skills, and others have highly developed literacy skills. However, most children with tetraplegia will require the use of assistive technologies to support written communication because their injuries preclude them from using a pencil and/or typing on a traditional computer keyboard. In a report describing the educational participation of children with spinal cord injury, 89% of the children with tetraplegia relied on AAC to support written communication needs (Dudgeon, Massagli, and Ross, 1996). For example, Max, a 6 year-old boy who suffered a C6 SCI after an All Terrain Vehicle accident, was reading age-appropriate sight words and developing his ability to write single words prior to his injury. After the initial recovery period, formal testing revealed that Max had no residual cognitive or language impairments. However, he faced significant barriers not only to his continued development of age-appropriate reading and writing skills, but also to his ability to learn and do math, social studies, science, play games, use a cell phone, etc. Due to his tetraplegia, he needed ways to access text and write, calculate, draw and so on. Max learned to access a computer using a large button keyboard, joystick mouse, and adaptive hand-typers (cuffs with an attached stylus that fit on the ulnar side of the hand and allow the user to press the keys of a keyboard) to support writing activities and computer access. During rehabilitation, he was able to continue with his schoolwork by dev eloping the skills to use the technology and keep up with his classmates. He returned home during the summer and participated in an intense home tutoring program. By the fall, he was able to join his classmates and was able to perform at grade level in all classes. Essential to Maxs future educational success and development, as well as his future employment, may well depend on his ability to write, calculate and perhaps even draw using a variety of assistive technologies that support communication. 3.4. Support social participation and pre-vocational activities Access to assistive and mainstream technologies not only facilitates participation in education, but also has implications for future employment as these children transition into adulthood. Assistive and mainstream technologies are now available at modest cost that can help individuals with SCI to compensate for functional limitations, overcome barriers to employability, enhance technical capacities and computer utilization, and improve ability to compete for gainful employment In addition, these technologies also provide access to life-long learning, recreational activities and social networking activities. Specifically, computers are described as great equalizers for individuals with SCI to engage in employment opportunities and distant communication (McKinley, TewksBury, Sitter, Reed, and Floyd, 2004). Social participation in the current technological age includes more than face-to-face communication. Social participation has expanded with the popularity of social networking sites (e.g., Facebook à ¢Ã¢â‚¬Å¾Ã‚ ¢and MySpaceà ¢Ã¢â‚¬Å¾Ã‚ ¢), video web-based communication (e.g., Skypeà ¢Ã¢â‚¬Å¾Ã‚ ¢) and instant communication and messaging (e.g., Twitterà ¢Ã¢â‚¬Å¾Ã‚ ¢). Advances in the field of AAC have allowed individuals with the most severe injuries access computer technologies to engage in these social communication activities. For example, Crystal was a 10-year-old who sustained a C1 SCI due to a fall. Crystals injury left her with no head/neck control and her only consistent access method to computerized technology was through eye tracking. With an ERICA eye gaze system from DynaVox Mayer-Johnson, Crystal quickly became independent with computer access. She emailed and texted her friends and family daily, communicated via her Facebookà ¢Ã¢â‚¬Å¾Ã‚ ¢ account, and engaged in onli ne gaming programs with her friends and siblings. This technology allowed her to begin to communicate again with her school friends while she was still undergoing acute rehabilitation. Maintaining these social networks is an essential component to emotional adjustment children with SCI go through after sustaining a severe injury (Dudgeon, Massagli, and Ross, 1997). Additionally, Crystals friends began to understand that while her impairments were severe, she was essentially the same person with the same interests, humor, goals, and expectations as before her injury. 3.5. AT/AAC themes in SCI When working with pediatric patients with SCI, three AAC themes emerge. 1. For those with high tetraplegia, AAC may facilitate face-to-face as well as distant and written communication needs, depending on the developmental level of the child. Introducing AAC technology early, when face-to-face communication support is needed, helps the child become familiar with the technology they will need to rely on after natural speech has recovered. 2. Return to an educational environment is a primary goal with many children with tetraplegia returning to school within an average of 62 days post discharge (Sandford, Falk-Palec, and Spears, 1999). Development of written communication skills is an essential component to successful educational completion and future vocational opportunities (McKinley, Tewksbury, Sitter, Reed, and Floyd, 2004). 3. Introduction to methods of written and electronic communication provides an opportunity for patients with SCI to engage in social networks through email, texting, and social networking sites. As these children with severe physical disabilities face a life time of potential medical complications (Capoor and Stein, 2005), the ability to maintain and develop new social connections via electronic media allow them to stay connected during times when their medical conditions require them to be house or hospital-bound. 4. Conclusion Communication is essential for continued development of cognitive, language, social, and emotional skills. Children with TBI and SCI have physical and/or cognitive-language deficits that interfere with typical communication abilities. Their communication needs are supported through AAC strategies and technologies. A myriad of technology options are available that not only support face-to-face interactions, but equally important distant social networking and educational activities. AAC interventions in the medical setting that not only support communication of basic medical needs, but also facilitate engagement in social, educational, and pre-vocational activities will result in successful transition to home, school and community environments for these children.