Assignment 01 Example | Topics and Well Written Essays - 500 words

01 - Assignment Example On the off chance that instructors need insurance and thus begin being terminated normally, the students’ learning procedure will be disturbed. They will require significant investment receiving and heating up to another instructor. They will likewise be unreliable to draw near to the educators on the off chance that they are terminated and this will influence their mental prosperity. The appointed authority let feelings take the middle stage in the decision and not completely followed up on the proof introduced. I don't discredit that a portion of the educators are ineffectual yet governing dependent on just 1-3% of the instructors is apparently unreasonable and low to the educators themselves remembering over 90% of them are successful ones (Blume and Ceasar, 2014). The appointed authority ought to have been progressively objective in his decision. A child’s right to instruction is significant yet so is the child’s right to bliss and genuine feelings of serenity which won't be the situation if the educators are continually being terminated consequently upsetting the training of the understudies. Guiltless instructors will be contrarily influenced before the finish of the residency and they are the greater part ones. The decision ought to have guaranteed a center ground to accord the great teachers’ appreciation. A child’s life isn't needy 100% on school life and henceforth the private life at home and with companions may likewise add to their exhibition. By having the instructors assume all the fault for the disappointment of the understudies is an obliviousness of the other life outside younger students have. Regardless of whether an educator can be terminated or not will be not legitimately identified with a child’s life outside of school. The court neglected to think about this side of the contention. I believe that after the courts and instructors who upheld the court’s deciding at last understand that the teacher’s residency didn't have an inseparable tie to the learning and execution result of understudies; they will at last return to this case and administering and understand the

The Lawrence Sports Simulation Research Paper Example | Topics and Well Written Essays - 1500 words

The Lawrence Sports Simulation - Research Paper Example There must be: three elective working capital strategies which lessen future troubles; a suggestion on arrangement and an assessment of hazard related with the proposal; possibilities for the suggestion; execution estimates used to assess the suggestion; a usage plan for the proposal; a conversation and clarification of the suggestion; a survey of the money change cycle for Lawrence Sports; a clarification of the significance of the money transformation cycle to its working capital administration; and an end. II. Three Alternative Working Capital Policies Which Reduce Future Difficulties There are three working capital arrangements which must be set up so as to diminish future challenges as an organization. Above all else, Lawrence Sports must understand that it can’t make a bigger number of installments than purchasesâ€as it began to do the seven day stretch of March 31stâ€and hope to make a benefit. Accordingly, the organization must make an approach to guarantee that it is continually taking in more cash than it is spending. The second thing that Lawrence Sports must do is guarantee that the entirety of its merchants are forked over the required funds without leaving capital develop so as to take care of its obligations. For instance, it was referenced that Gartner was taken care of 40% forthright, and afterward 60% in the following week. This ought not be so. Obligations ought to be paid off rapidly and not be permitted to accumulate. Something very similar occurred with Murray, when 15% was paid promptly, with 85% to be paid in the following weekâ€where installments began taking once again buys additionally during the week beginning March 31st. Third, what is most significant is that Lawrence attempt to have a money inflow complete that is at any rate somewhere in the range of 25 to half more prominent than its outpouring. This is simply to guarantee that the money inflow doesn't get excessively far beneath with the goal that surge isn't mo re prominent, and is a wellbeing measure. III. Suggestion A. The Recommendation on Policy Itself and An Evaluation of Risk Associated With the Recommendation The suggestion made to Lawrence Sports is to do some income analysisâ€and to underline essentially having more prominent income coming in than going out. As indicated by Grier (2007), â€Å"Cash, not profit, permits a business substance to meet its budgetary commitments. To be sure, surveying the sums, timing and vulnerability of incomes is one of the essential destinations of monetary announcing and analysis† (pp. 47). This approach will enable the organization to remain dissolvable. In any case, this likewise implies the organization needs to take care of its obligations rapidly to these re-appropriated organizations which give its items. As indicated by Kakkar (2009), â€Å"[One should] [r]educe credit stipends and quicken money receipts†¦Ã¢â‚¬  (pp. 234). By lessening the measure of credit utilized and incr easing the money receipts for records of sales, this will expand the money inflow and limit the danger of coming in beneath the 25% net revenue that was talked about as one area of the three strategy options for the organization. This is the reason income is so significant. As indicated by Fight (2005), â€Å"Analysis of income, at that point, can't just detach obligation limit yet should likewise consider all the variables creating significant changes in real money inflows and outflows† (pp. 6). Obviously, the hazard is that by concentrating a lot on income, the organization will disregard different zones. Be that as it may, this issue is so significant in light of the fact that it is the thing that will represent the deciding moment the companyâ€eventuallyâ€is whether its records are adjusted. B. Possibilities For

Should I Transfer TKG

Should I Transfer Deciding to apply to transfer feels like a big deal, but it’s actually way more common than many people think. According to the National Student Clearinghouse Research Center, over a third of students transfer colleges, and nearly half of those who transfer will do so more than once.Just because it’s common, though, doesn’t mean that it isn’t something that you should think hard about. Taking on transferring is a lot of work, especially if you’re a freshman and still getting the hang of things, and you can’t afford to let your grades drop in the process.Before you start picking out possible schools to apply to, it’s important to pinpoint what’s missing at your current institution. To do so, try asking yourself these 10 questions. Take your time and write down the answers so that you can refer to them as you refine your list of schools.The Transfer Questionnaire*Print me!  Are the academics at your current school as rigorous as you would like?  Is the major you would l ike to pursue offered at your current school?  Does the social atmosphere match your needs?  Do you like where your school is geographically?  Do you feel proud to tell people where you are currently enrolled?  Do you struggle to stay ‘in the moment’ at school?  Are you engaged in class?  Are you inspired and challenged by your peers?  Are you inspired and motivated by your professors?  Are you prepared to commit the time necessary to complete the transfer process, which may mean Saturday nights in and some uncomfortable conversations with your school advisor and favorite professors?    Even if you only said yes to one of those questions, you should seriously consider exploring transferring as an option. You don’t need to follow through, but if you don’t open the door you won’t have the choice. If you decided that transferring is the right decision, email us your questionnaire! We’d love to help you out.

The Need for Quality Daycare Essay - 1029 Words

The Need for Quality Daycare Daycare has become a controversy because of the great quantity of advantages and disadvantages that it involves. While a very large number of parents have to rely on child care centers because of career ambitions or financial needs that only their jobs can fulfill, most child psychiatrists believe that the ideal growing environment for an infant is at home with the family. The problem is that choosing the right caregiver, a good substitute for the parents, is very hard, and the consequences of a wrong decision can be very detrimental to the child’s personality development. This choice depends on many factors like culture, education and especially income. In fact, the financial availability plays the most†¦show more content†¦The problem is accentuated by the widening of the gap between rich and poor, that can be translated in this matter as an increase of difficulty for low-income families to have access to the much more expensive high quality day care options. There are several aspects that built such a controversial situation and the most important are certainly the cultural and economical ones. The huge growth in women’s independence and professional ambition, in addition to importance, of the last decades, caused the fall of the cultural basis that have always taken for granted the responsibility of the mother as the full-time caregiver (Chisholm 38). Now women are more willing to gain a successful and respectable place in society, and this can be achieved almost exclusively through hard work and full immersion in their jobs. Simultaneously, the economical situation of our society caused many families to depend on two incomes to satisfy the basic needs. In fact, the increase in the cost of living not sufficiently balanced by a relatively smaller rise in wages, and a greater attitude toward materialism and conspicuous consumption, have given women the same financial responsibility as men (Chilman 451). This aspect can be fully applied only on families with an average income or better, because professional daycare programs are pretty expensive and in some cases can reach prices higher than the minimum wage. Those factorsShow MoreRelatedConceptualizing a Business Essay1417 Words   |  6 PagesI will explain the importance of the Arcoiris daycare to the community and how this service is helpful for people that are unable to take care their children. Arcoiris Daycare was open on June 19, 2009. This home daycare provides services for children of varying ages including infants, toddlers and pre-school. Arcoiris daycare hours of operation are Monday through Friday from 8 am to 5 pm and Saturday from 9 am to 3 pm. In addition, this home daycare works together with Care4Kids, which is a governmentRead MoreLevels Of Attachment And The Quality Of The Parent Child Relationship Essay1736 Words   |  7 PagesThere are many studies focusing on levels of attachment and the quality of the parent-child relationship starting at birth and moving up through infancy. These studies have found that the infants involved in the study could be categorized as either having a secure or insecure attachment to their caregivers. Some children grow secure attachments with the caretaker from the daycare and thus have weaker relationships with their parents. Researchers have found that there could be variations on how criticalRead MoreUnited Day Care Essay1188 Words   |  5 Pagespotential and business risks so that if any action needs to be conducted it can be done before any unwanted events occur within the business (Robinson, Pearce, 2004). United Daycare has several forces and trends that potentially affect the overall business. Nevertheless, in order for any business to function properly the business must know all forces and trends that will affect it now and in the up coming years. External factors that affect United daycare are; legal and regulatory, economic, and socialRead MoreWhat Exactly is an Adult Daycare Center?1563 Words   |  6 PagesAdult Daycare Centers You are a seventy-eight-year-old man or woman. You live alone, but still in the same house you have lived in for the past fifty years. Even though, in your opinion, you feel healthy and think you can take care of yourself, you have noticed that your mind just is not what it used to be. After going to the doctor for your annual checkup, your doctor tells you that you have the early signs of a disease called Alzheimer’s. The doctor thinks that it would be best for you toRead MoreEssay on The Daycare Debate1595 Words   |  7 PagesOne of the largest social controversies of the current time are the parental pressures attached to whether or not a child should attend daycare. While many parents struggle with this decision, others do not have the luxury of choice; many questions are raised asking if it is beneficial or harmful for infants and young children to attend daycare, spending the majority of their waking hours with caregivers other than their parents. There are of c ourse many opinions and studies regarding this issueRead MoreEffects of Daycare on Children1301 Words   |  6 Pagesattention they need. For children to receive the best care and attention it’s best they stay home with their parents because it’s more influential on their development. However, in order to make a living parents need to re-enter the work force which then leaves them with the decision of which care would be best. This being said, most parents are left with the only option of sending their child to daycare. Being that the parents are left with such option the most important factor they need to take intoRead MoreDaycare Essay918 Words   |  4 PagesOwning a daycare is a good career because, the pay is good, college is not a requirement to have a daycare, and the hours pretty good. These are just some of the reason why owning a daycare is a good career. A daycare center is where children go when they families are at work and they help the children with there every day needs like eating, making sure they take naps and play outside. Childcare workers read and play with babies and toddlers to introduces basic concepts, such as manners (BureauRead MoreThe Call for Quality Daycare for All Children951 Words   |  4 PagesThe Call for Quality Daycare for All Children. Daycare has turn into a debate for the reason there are two sides to every debate and then there is what some would call the middle. There are advantages and disadvantages when it comes to leaving one’s child in the care of another individual and many aspects play an acting role and the list is unlimited when comes to what all it involves. Although a very large number of parents require the assistances of childcare facilities’, because of the economyRead MoreEducating Students With Their Learning And Development Needs1064 Words   |  5 PagesPeople-Our Human Capital: The people employed at this daycare will be well trained in providing daycare assistance, and also child care development to effectively help our students with their learning and development needs. Our culture will foster a loving and caring environment that our people will display to help stimulate students openness to to learn and develop. In addition, with this type of culture our students will feel c omfortable with the teachers and will trust them. The staff will beRead MoreChild Care Options Essays546 Words   |  3 PagesAn increase in baby booming makes it tougher for working parents to find daycare. The facts prove that having children come with a true price. Even so it doesn’t change the issues of finding child care or makes them go away. When parents work, quality child care is a necessity. And it does not come cheap. For families with more than one child, child care can eat up one salary, leaving parents wondering both working is worth it. When thinking of child care there are some options to consider like choosing

Truth s Speech About Women s Rights - 944 Words

Sojouner Truth’s speech about women’s rights at the First Annual Meeting of the American Equal Rights Association reminds us that our battle for equal rights has not ended yet. We have already fought for the rights for slaves and we won. Now before everything is settled, according to Sojouner, we should still keep them going until we free all the people in America. Women, the one half population in the United States, deserve to gain equal rights as men, for the same effort they have put into this country. It is stated in the Constitution that â€Å"All men are created equal†, which demonstrates the nation’s principle. Unfortunately, we were stepping away from it due to our slavery system. Now â€Å"there is a great stir about colored men getting their rights, and not a word about colored women.†(page 20) Thus if women are not free, men will be superier over women. This will lead women to a worse condition because they will become â€Å"slaves† of their own family and their husbands will become â€Å"slave owners†. Most people especially men believe that keeping the household, taking care of the kids and serving their men are women’s responsibilities by nature; nevertheless, most women did much for others and did barely anything for themselves. The hard work ruined their lives and nothing was made up for them. Indeed they can not vote, for women do not have equal rights as men and certainly can’t they pursue their own dreams! Women have had these unfair lives for years. If they do not fight forShow MoreRelatedNarrative Of Sojourner Truth1559 Words   |  7 Pagesflowers that spring from the dull cold sod. Wherefore, thou gentle student, bend thine ear to my speech, For I also am as thou art; or hearts can commune together: To meanest matters will I stoop, for mean is the lot of mortal; I will rise to noblest themes, for the soul hath a heritage of glory.† Written by Sojourner Truth (The Narrative of Sojourner Truth) To many people the name Sojourner Truth may sound old, outdated or may even sound obsolete, all things considered that it is one name thatRead MoreSojourner Truth : A Black Woman1697 Words   |  7 Pages Sojourner Truth Being a black woman in America during the nineteenth century is not easy. For this reason, being a black woman and choosing to be the voice for others when women are being oppressed and fighting to protect their freedoms and rights to equal treatment is something to be admired. One woman that would fall into this category of admiration is none other than Sojourner Truth. Overcoming many of her own personal challenges as an illiterate ex-slave, Truth is a powerful figure in manyRead MoreThe Declaration Of Sentiments And Resolutions, By Elizabeth Cady Stanton And Ain t I A Woman1187 Words   |  5 PagesFor years’ women fought to gain the rights that they have today. In The Norton Reader Shorter 14th Edition there are two very powerful speeches by two completely different women who were fighting for the same cause. The Declaration of Sentiments and Resolutions by Elizabeth Cady Stanton and Ain t I A Woman? 1863 By Sojourner Truth both argue for women s right to vote. While bot h women have similar arguments, their methods are different. Stanton s argument speaks on the legality of things,Read More`` I Have A Dream, And Florence Kelley s Speech On Child Labor And Women s Suffrage1571 Words   |  7 PagesMartin Luther King Jr s â€Å"I Have a Dream† and the two that will be contrasted in this essay; Sojourner Truth’s â€Å"Ain’t I Woman† and Florence Kelley s speech on child labor and women s suffrage. Both of these speeches were given at women’s rights conventions, Truth’s in 1851 in Ohio and Kelley’s in 1905 in Philadelphia. Although the two speakers are opposites (Kelley being an educated white woman and Truth being a freed slave who often shows her illiteracy throughout her speech) they both depend onRead MoreFeminism : The Purest Form Is Defined As The Belief That Men And Women Are Equal948 Words   |  4 Pagesdefined as the belief that men and women are equal in all aspects of life- socially, econom ically, and politically. As times have evolved, society has come to recognize the feminist movement as a credible and truthfully real social issue. Yet, women are still valued less than men. Women are still portrayed in a light that does not shine as a bright as a man’s. In the late 19th century, the term â€Å"feminist† became a widely known term due to the high demand of woman’s rights not only in the United StatesRead MoreSojourner Truth And The Truth Essay944 Words   |  4 PagesSojourner Truth Sojourner Truth once remarked, in reply to an allusion to the late Horace Greeley, You call him a self-made man; well, I am a self-made woman† (Gilbert, v). This quote digs deeper into the leadership of what Sojourner Truth’s journey was all about. Truth’s greatest commitments for women’s suffrage stood alongside of her remark to Greely. No woman was just to be a housewife or slave to her own family, but to be able to enjoy the world as man did. Sojourner Truth was an importantRead MoreSojourner Truth And The Truth Essay942 Words   |  4 PagesSojourner Truth once remarked, in reply to an allusion to the late Horace Greeley, You call him a self-made man; well, I am a self-made woman† (Gilbert, v). This quote digs deeper into the leadership of what Sojourner Truth’s journey was all about. Truth’s greatest commitments for women’s suffrage stood alongside of her remark to Greely. No woman was just to be a housewife or a slave to h er own family, but to be able to enjoy the world as men did. Sojourner Truth was an important figure in AmericanRead More Sojourner Truth - Ex-slave and Fiery Abolitionist Essay1286 Words   |  6 PagesSojourner Truth - Ex-slave and Fiery Abolitionist According to many sources â€Å"Ain’t I a Woman?† is Sojourner Truths most recognized impromptu speech. The speech was given at a women’s rights convention in Akron, Ohio in 1851. Frances Gage, a feminist activist and author, recorded the event. The speech was published more than twelve years later in 1863. Frances Gage reported that Truth encountered hissing and hostility as she began to speak. Yet there is much debate and conflicting reportsRead MoreShirley Chisholm Speech Analysis1189 Words   |  5 PagesShirley Chisholm Analysis Speech In the speech, Equal Rights for Women by Shirley Chisholm, main rhetor in the speech. She is the first African American woman to be elected to Congress. She is part of the House Representative in Washington D.C, from May 21, 1969, to 1983. She entered the primaries for the Democratic nomination for the presidency in 1972. Chisholm purpose is to fight for equal rights for all citizens, most specifically women. She wants to help as an advocate by providing moreRead MoreSojourner Truth735 Words   |  3 Pagesâ€Å"Ain’t I A Woman† is a speech delivered by Sojourner Truth, an equal rights activist. Truth delivered this speech in 1851 at the Womens Convention in Ohio. The speech begins: â€Å"Well, children, where there is so much racket there must be something out of kilter. I think ‘twixt the negroes of the South and the women at the North, all talking about rights, the white men will be in a fix pretty soon† (Truth). She continued to discuss how men t reated women as if they were fragile and helpless, but because

Internal Audit And External Audit - 1136 Words

Introduction Basically, audit is a systematic and independent process that requires qualified accountants, who are the auditors, to verify and evaluate the financial information (books of account, transaction records and relevant documents) of an organization objectively to ensure that whether the financial statements present a true and fair view and are prepared in accordance with law. It can be done internally and externally. One of the main differences between internal audit and external audit is that external auditor is a third party and resides outside of the organization. In recent years, the independence of external auditors is a heated topic and has been highly emphasized by the legislation in different countries in result of several firm’s scandal, directly or indirectly involving auditor, which happened not in just one specific country but across the world. Importance of Auditor Independence 1. Demand for independent audit Auditing services are desired to facilitate dealings between business-related parties, e.g. shareholders, directors, employees, customers and authorities. Communications among them would be costly because the asymmetries of information brings uncertainty on contractual obligations. Financial information are usually compiled by accountants inside the companies. A review of accounts by independent experts, i.e. external auditors, who has no incentive give out favourable opinions due to personal interests, enhances the reliability of theShow MoreRelatedInternal And External Auditing Audit Essay1554 Words   |  7 Pagesagents that ensure the accuracy of financial statements. Although internal and external auditors play different roles with an organization, they must follow auditing standards and procedures to detect fraud. In 1941, The Institute of Internal Auditors (IIA) was founded to provide guidance to internal auditors (Whittington Pany, 2014). â€Å"With over 170,000† international members, â€Å"the IIA has paralleled the recognition of internal auditing as an essential control function in all types of† businessesRead MoreWalmart Internal and External Audit1701 Words   |  7 PagesStrengths 1. Core competency/Cost Leadership- Walmart is known for their â€Å"everyday low prices.† This sets them aside from their major competitors such as Target. Walmart strives for saving people money so they can live better. With the cost leadership strategy in effect, Walmart is ensured a steady and returning flow of customers to their stores. That understood, Walmart has a comparative advantage over their competition. Consumers are able to feel better about their purchases knowingRead MoreThe Relationship Between Internal and External Audit3852 Words   |  16 PagesRELATIONSHIP BETWEEN INTERNAL AND EXTERNAL AUDIT Professor PhD Atanasiu Pop, „BabeÅŸ-Bolyai† University of Cluj-Napoca, e-mail: apop@econ.ubblcuj.ro PhD Student Cristina BoÃ… £a-Avram, „BabeÅŸ-Bolyai† University of Cluj-Napoca, e-mail: botaavram@gmail.com PhD Student Florin BoÃ… £a-Avram, „BabeÅŸ Bolyai† University of Cluj-Napoca, e-mail: botaavramflorin@yahoo.com ABSTRACT: Analyzing the evolution process of internal audit, from its beginnings and so far, we can easily notice that internal audit function was bornRead MoreThe Healthsouth Fraud And Internal And External Audit Failure3212 Words   |  13 Pages The HealthSouth Fraud: An In-Depth Analysis of the Fraudulent Activities and the Internal and External Audit Failure HealthSouth Corporation is one of the U.S.?s largest healthcare companies and is the biggest owner and operator of inpatient rehabilitative hospitals. The present CEO, Richard Scrushy, founded this Fortune 500 company in 1984. It expanded tremendously in the 1990s and received most of its revenue through Medicare. By 1993, it became the largest rehabilitation services company.Read MoreAssessing The Internal Audit Function988 Words   |  4 PagesAssessing the Internal Audit Function Auditing standards are published by the Public Company Accounting Oversight Board (PCAOB). As such, the PCAOB published Auditing Standard Number 5 (AS 5), which recommends integrating an audit of intern controls with the audit of a firm’s financial statements (PCAOBUS, 2007). An auditor’s objectives of the internal controls audit and that of the financial statements are not identical, and the auditor must perform the audits to achieve both objectives. Internal AuditRead MoreSolution Essays1577 Words   |  7 PagesRole of Internal Audit Function Nano Circuits Inc, is a publicly traded company that produces electronic control circuits, which are used in many products. In an effort to comply with SOX, Nano is in the process of establishing an in-house internal audit function, which previously had been outsourced. The company began this process by hiring a Director of Internal Audits. Nano Circuits’ CEO recently called a planning meeting to discuss the roles of key corporate participants regarding the implementationRead MoreImpact of Job Rotation on Employees Performance1032 Words   |  5 PagesAuditing Task: Difference Internal and External Audit. Submitted to: HamzaSiddiq BushraNaeem Section: A3 Roll No: 0072 Submitted by: Definition Of Audit: â€Å"An audit is a person appointed to examine the books of account and the account of the registered company and to report upon them to company member† Types Of Audit: * Internal audit * External audit. Internal auditor: â€Å"An authorized person appointed by the management to check the internal affairs of the organization notRead MoreWorld Com Case Essay1081 Words   |  5 PagesWorldCom: internal audit lessons to be learnt On June 9 2003, the U.S. Bankruptcy Court of New York issued a report on the WorldCom accounting fraud that expands on the courts earlier findings of mismanagement, lack of corporate governance, and concern regarding the integrity of the companys accounting and financial reporting functions. Supervised by former U.S. Attorney General Richard Thornburgh, the study was commissioned by the court to investigate allegations including fraud, mismanagementRead MoreThe National Health Care Billing Audit Guidelines1708 Words   |  7 PagesInternal and outside auditors have a heavy role and responsibility in performing audits, preventing major accounting errors, and following (GAAP) guidelines. Several duties comprise the role of internal and outside auditor to follow specific protocol and ensure ethical standards are priority. The National Health Care Billing Audit Guidelines are relevant to address as well as why audit failures happen. Finally, how internal vary from external audit and why audits are overall important to health careRead MoreThe Independence Of Internal Audit1489 Words   |  6 PagesBecause of the Enron Corporation and other scandals, independence of auditors becomes a vital issue in the audit industry. It is difficult to achieve ‘independent’ fo r auditors as there is the fact that the client pays the audit fee. In this essay, we will focus on the independence of internal audit. Internal audit plays an important role in a company. According to the IIA (1999), â€Å"Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an

Audit Risk and Materiality Guidelines †Free Samples to Samples

Question: Discuss about the Audit Risk and Materiality Guidelines. Answer: Introduction: The Auditing standard ASA 520 has provided the guidelines in relation to analytical procedure and the way it can be implied to business (Sanderson, 2014). The standard deal with the auditor use of the analytical procedure and the way it is applied at the year end to draw anoverall conclusion over the financial report. The auditor before applying the process need to determine the suitability of the procedure taking into account the risk of the material misstatement and check the detail for this assertion. The auditor also needs to take into account the source, nature, therelevance of the information and control over the preparation at the time of using ratio (Jans, et. al., 2014). The auditor at the time of audit planning needs to determine the area which is to be examined in detail. The auditor needs to comply with the guidelines provided in ASA 200 at the time of identifying the risk in relation to the audit of the DIPL. The inherent risk occurs due to amaterial misstatement in the financial statement which may be due to error or omission and thereason behind the same is other than the internal control system (Clikeman Diaz, 2014). The inherent risk is said to be high when there is thepossibility of misstatement in the financial statement and occur due to complexity in recording the transaction. The auditor at the time of reporting should focus on error free and inherent free risk reporting at the time of reporting to make anaccurate decision. Inherent risk Reasons for inherent risk Impact on material misstatement 1. Inventory The DIPL acquire resources from two different Australia and Asian countries which create complexity at the time recording the transaction and may lead to misstatement due to thedifference in theexchange rate over the period of time. Also, the company for the purpose of stock taking closes its books of accounts on 27th June which may lead to many of the time unrecorded thus leading to theinappropriate recording of the inventory. The material misstatement may lead to thewrong valuation of the inventory as the company may failto track the inventory which in transit which may lead to undervaluation and overvaluation of the inventory thus affecting the reporting of the financial statement (HematfarHemmati, 2013). 2. E-book revenue The other area where there is the possibility of inherent risk is in recognizing the revenue from E-book. There may be thepossibility of inherent risk as the storage fees are recognized in the month when fees are invoiced instead of the fact that the fee is charged 12 months in advance (Yoon, et. al., 2015). The misstatement in the E-book revenue will lead to improper allocation of the fee over the period as the company recognizes the fee during the period when payment is made to the publisher. The auditor needs to work over the audit risk before starting the audit process to report the true and fair position of the financial statement of the entity. Fraud risk Identification of fraud risk Audit impact 1. Cash receipt There is arisk in the receipt of the payment from mails as the cashier record the transaction in the inward remittance register and then reports the transaction to the Gay Chan for posting in account receivable register. The Judy bones also record the receipt from the online banking and then reconcile the account receivable for the amount banked for the day (Zamboni Litschig, 2013). There may be apossibility that the Judy Bones may commit fraud as she has complete control over the bank transaction. The auditor needs to make effort to obtain sufficient evidence and examine the internal control over the cash receipt. As the receipt of the cash is the most probable area where fraud can occur. 2. New IT system The company has also invested in new IT system which will computerize the current accounting process. There may be thepossibility of the error as the employee was unaware of the new system and the excess pressure was implemented over the staff to install the new system. Due to the change in the accounting system, the transaction was not reported to the proper period which may create impact over the reporting over the true and fair position of the financial statement. The auditor needs to examine the new IT system and the transaction which occurred during the period as there may be thepossibility of fraud (Baldauf, et. al., 2015). References Baldauf, J., Steller, M., Steckel, R. (2015). The Influence of Audit Risk and Materiality Guidelines on Auditors Planning Materiality Assessment. Accounting and Finance Research, 4(4), 97. Clikeman, P. M., Diaz, J. (2014). ABC Electronics: An Instructional Case Illustrating Auditors' Use of Preliminary Analytical Procedures. Current Issues in Auditing, 8(1), I1-I10. Hematfar, M., Hemmati, M. (2013). A Comparison of Risk-Based and Traditional Auditing and their Effect on the Quality of Audit Reports. Jans, M., Alles, M. G., Vasarhelyi, M. A. (2014). A field study on the use of process mining of event logs as an analytical procedure in auditing. The Accounting Review, 89(5), 1751-1773. Sanderson, J. (2014). Audit issues. SMSF Guide: Current Issues and Strategies for the Self-Managed Superannuation Funds Adviser, 377. Yoon, K., Hoogduin, L., Zhang, L. (2015). Big data as complementary audit evidence. Accounting Horizons, 29(2), 431-438. Zamboni, Y., Litschig, S. (2013). Audit risk and rent extraction: Evidence from a randomized evaluation in Brazil. UniversitatPompeuFabra.

Dreaming In The 1960s Essays - Counterculture Of The 1960s

Dreaming in the 1960s In 1962, Dr. Martin Luther King, Jr. said his most famous words: I have a dream. He was not the only one who felt this way. For many, the 1960s was a decade in which their dreams about America might be fulfilled. For Martin Luther King Jr., this was a dream of a truly equal America; for John F. Kennedy, it was a dream of a young vigorous nation that would put a man on the moon; and for the hippy movement, it was one of love, peace, and freedom. The 1960s was a tumultuous decade of social and political upheaval. We are still confronting many social issues that were addressed in the 1960s today. In spite of the turmoil, there were some positive results, such as the civil rights revolution. However, many outcomes were negative: student antiwar protest movements, political assassinations, and ghetto riots excited American people and resulted in a lack of respect for authority and the law. The first president during the 1960s was John F. Kennedy. He was young, appealing, and had a carefully crafted public image that barely won him the election. Because former President Eisenhower supported the Republican nominee, Richard Nixon, and because many had doubts about Kennedy's youth and Catholic religion, Kennedy only received three-tenths of one percent more of the popular vote than Nixon. The first thing Kennedy did during his brief presidency was to try to restore the nation's economy. Economic growth was slow in 1961 when Kennedy entered the White house. The President initiated a series of tariff negotiations to stimulate exports and proposed a federal tax cut to help the economy internally. John F. Kennedy was known as one of the few presidents in history who made his own personality a significant part of his presidency and a focus of national attention. Nothing illustrated this more clearly than the reaction to the tragedy of November 22, 1963. Kennedy was driving through the streets of Dallas. The streets were full of cheering people watching him drive by. The President was surrounded by loud motorcycles driven by the Secret Service. One onlooker, looking into a sixth floor window, noticed another man with a rifle. Boy! , he said. You sure can't say the Secret Service isn't on the ball. Look at that guy up there in the window with a rifle (Pett 12). That man with the rifle was not a member of the Secret Service. A fraction of a second before 12:30 p.m., John Fitzgerald Kennedy was smiling broadly. He would never smile again. The Kennedy assassination touched everyone around the world. In Canada, for example, Eaton's Company put full-page advertisements in newspapers such as The Hamilton Spectator saying, With all Canada and the World, we share the shock and grief inflicted by the tragic death of a great statesman and a great hero (see appendix A). Nevertheless, there was one good thing that came out of it: Lyndon B. Johnson became president. Throughout Johnson's five-year career, sweeping reforms were made in every corner of the country. First, Johnson created Medicare-- a program to provide federal aid to the elderly for medical expenses. Medicare had been debated for years in Congress, but Johnson's plan eliminated many objections. First, Medicare benefits were available to all elderly Americans, regardless of need. Second, doctors serving Medicare patients could practice privately and even charge their normal fees. Later, the Johnson Administration issued Medicaid, which gave assistance to all ages. N ext, Johnson established a new cabinet agency in 1966: the Department of Housing and Urban Development. This agency, together with the newly formed Model Cities program, was invented in an effort to stop the decaying of cities and end poverty. Also, the Omnibus Housing Act gave rent supplements to the poor. Finally, Johnson created the Office for Economic Opportunity. This program led to new educational, employment, housing, and health-care developments. However, the Office for Economic Opportunity failed because there was inadequate funding and the government was more concerned with the Vietnam War. Johnson also wanted to strengthen the country's schools. First, his administration implemented the Elementary and Secondary Education Act of 1965, which extended aid to private and parochial schools based on the needs of the students.

9 Powerful Ways to Market Your Book

9 Powerful Ways to Market Your Book If youve recently joined the ranks of self-published authors, it doesnt take long to realize the most important rule in the game: learn to market your book and learn it well. But in a literary world thats constantly evolving- especially with digital sales on the rise- knowing how and where to market your book can be a challenge. Thats why weve gathered nine of the most effective ways to market your work and build on your success as an author.Find your reader personaIn the marketing world, this step is one of the first ones taken before putting together a plan to market a service or product. Finding your reader persona involves creating a composite sketch of who your most likely audience will be. Will it be male or female (or both)? Is there an age group your book will appeal to most? Are they in college? Working professionals? What other types of media are they most likely to consume (besides your book, hopefully)?Just as marketers use a consumer persona to help them find the best wa ys to market a clients business or product, self-published authors should have a good idea of the most likely audience their book will attract. This not only helps determine the best marketing tactics to use- it helps you narrow those tactics to direct them toward a niche market that is most likely to buy your book.Look at whats sellingAs a self-published author, you obviously want a coveted spot on Amazons bestseller list. And Amazon makes it easy to conduct your own market research by browsing through their Amazon Best Sellers, which is updated hourly.On the left side of this page, youll notice several categories you can select (travel, history, childrens books, etc.) to see the bestsellers within those categories. You can then drill down even further within those categories to find the one that most closely matches your book. For example, in the category of childrens books, youll find Action Adventure; Activities, Crafts Games; Animals; Arts, Music Photography; Childrens Cookb ooks; etc.So why do this? First, youll be able to see if theres already a book that similar to yours on the bestseller list. If so, you might need to consider ways to set it apart from the book thats already a bestseller- either in its description or in the sample chapter you provide. Also, youll be able to select smart categories for your own book, which well discuss in the next tip.Select smart categoriesIn his article How to Choose the Best Book Categories, Kindlepreneurs Dave Chesson offers detailed instructions on choosing categories for your self-published book that will help boost its sales. The process he explains involves finding categories that would fit your book but might not be as competitive as others.According to Chesson, Amazon assigns the ABSR of a book based on how many sales or downloads it has had over a certain period of time as compared to all other books on the Amazon market. A lower number means that the book is selling better than others, and a higher number means it isnt. If your book has the LOWEST ABSR of all books in a category, then you are the #1 best seller in that category. It is that simple. And of course- getting onto a bestseller list (even if its a niche category) will boost your books sales exponentially based on increased exposure on Amazon.For example, lets consider a current nonfiction Amazon bestseller by Brenà © Brown called Dare to Lead: Brave Work. Tough Conversations. Whole Hearts. Youll notice that the book has been placed in several categories and is in a different spot within each. Below are the books current rank in three categories, including:#2 in Books Health, Fitness Dieting Psychology Counseling Social Psychology Interactions#2 in Books Business Money Management Leadership Leadership#3 in Books Self-Help Personal TransformationMake your sample chapter amazingWhen a potential buyer sees your book online and is debating whether to purchase it, your sample chapter could be that final push they n eed to add it to their cart. On your Amazon page, this is what theyll see when they click Look Inside and this is your opportunity to really sell your writing.While it might seem logical to put your first chapter as your sample, keep in mind that this is your opportunity to really show off as a writer. The first chapter, which is often exposition and getting to know the main character, might not be the best sample to offer.Make your author bio shineYour author bio is another great way to market your book, particularly if you have written a novel in a nonfiction category. Most readers want to know a little about the person they are taking advice from, especially if its related to their career or hobbies. For nonfiction author bios, you should include your experience related to the subject, including any degrees, certifications, or training you might have had that would make you an expert on the topic. You should also list any relevant travel or speaking experience that has shaped you r worldview as an author.For fiction, something shorter and to the point is generally the best choice. If youve achieved any awards for your writing or have been published in any compilations, be sure to include those, as well as brief information about where you live and what you enjoy doing most. This article is a great resource for how to write your author bio and provides a lot of examples to look through when creating your own.Build an email list through lead magnetsLead magnets are incentives to sign up for something, most often an email list. This email list can then be used to keep in contact with your most likely readers and let them know about special events (such as book signings), sales, or new books coming out. Its also a way to bond with your readership and make them feel like they are an important part of what you do (because they are!).A lead magnet is your best bet to encourage as many people as possible to sign up for email from you. This incentive can be as simple as an additional free sample chapter, a free download that isnt available without first signing up, a poem, advice, or a link to a YouTube video where you address an important question that might arise about your writing. This article is a great resource for various types of lead magnets you can use. The possibilities are practically endless!Identify your influencersWhether its your family and friends, or a small social media following, your biggest fans will play a large role in helping you market your book. They can share information on their own social media accounts and tell others about how much they enjoyed your book. In fact, consider giving free copies to those who will influence others to buy your book. Its a marketing tactic that could pay off surprisingly well for you if the right influencer really likes what youve written.Create an author websiteHaving an online presence is not only important- its essential if you want to market your book and build an audience. Your aut hor website will be the primary means to do this and should offer both current readers and potential readers an opportunity to get to know you and your writing.However, make sure your author website is professional and easy to navigate on multiple devices. People are increasingly using their smartphones and tablets to access information online, so ensuring that your site is optimized for such viewing will help increase your audience exponentially.Get your book reviewedIf youve ever bought anything online- say, Amazon, for example- you know how much reviews influenced your decision. Retail marketers understand this and put a lot of effort into curating good reviews online.In addition to multiple services available for getting your book reviewed (this one, for example) you can also ask for reviews from your core fanbase (even if its just your friends and family). These reviews will go a long way in influencing others to buy your book.

Microfinance Essay Example | Topics and Well Written Essays - 1250 words

Microfinance - Essay Example regular banks, in most cases because they are unable to offer sufficient collateral.† (Gert van Maanen, 2) There are two schools of thought regarding the entire industry of Microfinance: the first advocates non-profit lending, while the other takes the opposite view- that for-profit. In this regard, this essay is written to present arguments that profit microfinance institutions (MFIs) are better off by pursuing profits making them more sustainable than non-profit MFIs. This paper will argue that by microfinance institutions (MFIs) pursuing their own interest (profits) this is the only way to be sustainable & will lead to more outreach & more the greater good for all impoverished people despite the fact MFIs are for-profit. Years of research indicate that for-profit MFIs are more sustainable than non-profit microfinance institutions because they have higher growth rates, access to a larger pool of funding and are much more profitable. According to Global Microfinance Forum (1), â€Å"profit-maximizing MFIs run just as normal businesses do, making enough profit to fund themselves and benefit owners and investors.† For-profit MFI’s pursue profits because they are market driven. They could rely on donor funds in their initial stages, but unlike non-profit MFI’s, they specifically stipulate that their goal is to be financially self-sufficient—the ability to rely on themselves financially from within the institution. Hence, by gaining profits they want to grow, expand the number of institutions; lower all possible costs and ultimately reach the most amounts of people possible. By relying on themselves, for-profit MFIs are sustainable. The opportunities for profit MFIs are greater in terms of availability and accessibility for investor capital. In addition, with their own sources of funds, potentials for expanding their target market are vast. Supporters for nonprofit MFIs stipulate that these institutions solicit funds from donors, grants, government

500 word essay symbolism in the short story the glass menagerie

500 word symbolism in the short story the glass menagerie - Essay Example One of the first symbols encountered by the reader is the fire escape. The fire escape represents both a literal and symbolic way to leave the house. It also represents a major them in the story – the need to escape. Williams describes the Wingfield house and makes note of the fire escape. He explains â€Å"huge buildings are always burning with the slow and implacable fires of human desperation† (scene i). Certainly this is true of the Wingfield family. Tom wishes to escape from his boring job and current lifestyle because â€Å"Man is by instinct a lover, a hunter, a fighter, and none of those instincts are given much play at the warehouse!† (scene ii). He does succeed, occasionally, in finding comfort in movies, drinking, and magic shows. The fire escape represents his ultimate path to his freedom. His regular trips onto the fire escape to smoke foreshadows the permanent abandonment of his family. In the final speech of the story, Tom states â€Å"I descended the steps of this fire escape for a last time and followed, from then on, in my father’s footsteps, attempting to find in motion what was lost in space† (scene vii). Laura wishes to escape too. However, she seeks refuge not in the real world but within the house and a reality all her own. The fire escape protects her from the outside world. She wishes to isolate herself from the world where her deformity is laughed at and her shy spirit is crushed. Even when she ventures out on to the fire escape she slips representing another failed attempt at entering the real world (scene iv). is a symbol of the affection that Laura seeks and the cruelty that world offers her. Blue roses are both unusual and mysterious which reflects Lauras personality. The nick name while seemingly affectionate was actually a play on the term â€Å"pleurosis† which Laura suffered from in her childhood. Additional, the use of the name Rose pays

How to Not Get Your Head Ripped Off By a Bear Essay Example for Free

How to Not Get Your Head Ripped Off By a Bear Essay Please be aware before you read that if you have already encountered a bear and had your head ripped off then this will be at no help to you and you should stop reading now. To those of you that are reading this for entertainment, I want to ensure you that bear attacks are a serious matter and many of you walk through the woods not knowing what dangers await you. The horrifying truths of the woods start with bear attacks. You may think they are rare now, but in reality bears are large hairy monsters just waiting for a chance to rip your head off and lurk through your trashcans. I hold right here the steps of survival and the tools you will need to not get your head ripped off. If you continue to read then please follow every step accordingly and do not wonder off or skip a step. The first thing you need to know is the tools to not get your head ripped off by a bear. The first thing you must never forget is a cool head. I am not saying to stick your head into a freezer for one hour and walk around in the woods. A cool head simply means to stay calm. When you see the ferocious bear you will want to run off screaming like a little girl, which will result in you tripping over your own two feet and getting your head ripped off. The second tool you will need is extremely good acting skills. If you can outsmart your dumbest friend, then you sure can outsmart a bear. If you need some help on your acting I am sure you can go to Books-A-Million and buy Breaking into Acting for Dummies for only about $16.00. The last tool you will need is a new pair of underwear. When even the biggest man faces this beast he will not be able to hold the pee in. Don’t be embarrassed of the new wet spot that surrounds that area, because it is completely normal and we all understand. Some optional tools you might want to consider is a killer right hook and a large, abnormal pet that can eat the bear. Now that you know the tools of not getting your head ripped off by a bear, you now need to learn the process. You are now walking through the woods and you look to your left and see a large bear. Luckily, he is too busy scratching its butt on the tree to notice you. You need to back away slowly and step very soft upon the leaves crushing underneath your feet. Make sure you also look behind you will walking backwards in case a tree limp inches itself in your way and trips you causing a loud noise. Once you are out of the bear’s sight, choose a comfy sitting spot and stay put for about thirty minutes. I recommend you singing Baby by Justin Bieber so that the bear knows you are there, and when it chooses to leave and it will most likely avoid you simply because you are singing that song. Also avoid eating at all costs. You may want those sweet and salty peanut butter crackers in your bag, but the bear will smell them and will charge after you wanting the food. This will result in you getting your head ripped off. If you think that the coast is clear and you are ready to resume your walk, stand up slowly looking around you. I recommend singing Friday by Rebecca Black just to make sure no bear while come within singing distance of you. Even the bears understand how repulsing that song is and will run away crying if the tune even rings in their ears. But even though you sang the song, you are the unlucky person on this day that runs into a bear still. In this particular situation, do not make eye contact. The bear will take the eye contact as a direct threat to his authority and he will rip your head straight off your body. This time he might even take the opportunity of ripping your arms off as well. Instead, back away from the bear very slowly and speak kind words. For example, try saying that he looks extremely handsome today or maybe try telling him that you are just an innocent person and do not mean any harm. I am sure he can hear everything you say perfectly. Remember to avoid eye contact. Tip: Now would be a great opportunity to make sure you are right with God. Oh no! The ferocious bear has started charging at you. Whatever you do, do not think you can outrun the bear. He may be 365 pounds of pure meat, but he will chase you down and automatically rip your head off. So the best thing you can do in this situation is to stand perfectly still like you have been frozen solid. When the bear hopefully stops charging, try backing away slowly and singing I Will Survive softly to the bear. If you have followed all these steps perfectly and for some reason this bear is out to get blood, then quickly curl up in a ball. Protect your head with your arms so that he cannot just swipe your head right off. Now this is when the optional tool of a killer right hook comes in. If you can, try using your special tool and knock that bear right in the nose. He will feel the authority you withhold and walk right on with his business, like catching fish or maybe even attacking another human or their trashcan.

Male Cheerleading is a Sport! Essay -- Argumentative Persuasive Argume

Male Cheerleading is a Sport! Against popular belief, females were not the founders behind the sport of cheerleading; instead males who were so eager to cheer while watching sporting events created this sport. In the 1890's the first pep club was organized at Princeton University, and it was there where the first organized yell was recorded. The University of Minnesota organized cheerleading and the first school "fight song." Women didn't get introduced to cheerleading until the 1920s when gymnastics was slowly introduced to the sport. Cheerleading didn't become a predominantly woman sport until the 1950's. Today there are more then three thousand high school and college cheerleaders in the United States. 97% of all cheerleaders are female; however, approximately 50% of collegiate Cheerleaders are male. Although males were the founders of cheerleading they have different social and cultural costs and benefits than females involved in this sport today. There are many different stereotypes that males need to face; and these labels stem from the current day problem of homophobia. When a man enters the world of cheerleading he is immediately labeled as being effeminate. These males are faced with the task of overcoming society's stereotypes of a male Barbie figure. Ken, Barbie's male counterpart is a muscular, preppy, and all American boy. These qualities often lead society to label those males that have these characteristics as gay. Many generalizations are made that gay men are not athletic and therefore would turn to cheerleading as their sport of interest. To many homophobic people cheerleading is therefore deemed as a sport for sissies. They claim that cheerleaders are there solely for looks and entertainment purposes out... ...rs because they provide them with strength needed to perform difficult stunts. Society often labels an activity a sport if it is rugged, requires endurance, strength, and masculine qualities. Because cheerleading is a predominantly women sport and is characterized by attractive uniforms and cheers, society often shuns the idea of men participating in this activity. Often times the activity is not considered a sport and the males and females are not considered athletes. Both males and females have to fight to encourage others to perceive them as athletes. In 1997, only one all female division participated in the NCAA all-collegiate cheer and dance team national championships. This proves the point that despite the social and cultural costs involved, males are still eager to participate in the sport that they originally founded and feel many more benefits as well.

Hostel Implementation

Evaluation Study on Construction of Hostels For SC Boys & Girls ALL INDIA (REPORT) Programme Evaluation Organisation Planning Commission, New Delhi, April, 2009 CONTENTS Chapters Topic Preface Executive Summary Chapter – 1 Introduction – Background of the Scheme – Objective of the Scheme – Guidelines for Initiating Hostel Proposal – Procedure for obtaining Central Assistance – Evaluation Study – The Scheme in Selected StatesPage No. I-II i-xiii 1–2 Chapter – 2 The Evaluation Study – Objectives & Methodology – Objective of the Study – Sample Design – Reference period of the Study and Starting of field survey – Methodology/Instruments used for Data Collection – Data Analysis and Report Writing 3–6Chapter – 3 Planning, Implementation & Monitoring Method of Scheme – Role of Nodal Ministry – Role of State Nodal Department – The Level at which Proposal s Initiated – The Approval Procedures of the Scheme – The Process of Implementation of the Schemes in the State vis-a-vis General Guidelines – Achievements of Physical Targets – Role of PRIs/Local Bodies under the Scheme in Construction & Maintenance of the Hostels – Local Political/Bureaucratic Interference in Selection of Hostel Sites – Objective Criteria for Selecting the Location of Hostel – Inspection by State/District Administrative Authorities – Involvement/Role of NGOs – The Monitoring and Reporting System Prevailing under this Scheme, Including the Construction Stage 7 – 19 Chapter – 4 Allocation of Grants and Expenditure on Hostel 20 – 27 – Funding Pattern under the Scheme – Modality of Release of Fund – Release of State Share – Release of Central Share – Utilization of fundChapter – 5 Functioning and Suitability of Hostels including Facilities 28 p rovided to Inmates 49 – The Suitability of Locations – Layout of Construction in Case of New Hostels – Use of Hostels Constructed under the Scheme – Availability, Quality & Maintenance of Facilities Provided in the Hostel †¢ Dining Hall cum Kitchen in the Hostel †¢ Food Provided to the Inmates and its Quality †¢ Annual Charges Paid in the Hostel †¢ Maintenance of Hostel Toilets †¢ Water Supply to the Hostels †¢ Supply of Food grains at Concessional Rates to SC Hostels – Facilities Provided to the Inmates – The Role of Nodal Department in Management and Maintenance of the Hostels Chapter – 6 Observations on the Impact of the Scheme – The Outcomes of the Scheme in Terms of Availability and uses of the Hostel by the Target Group – Impact of Scheme on Educational Development of SC Boys and Girls 2001 Census 50 – 55 Chapter – 7 Recommendations Project Team 56-57 58 PREFACE The Centr ally Sponsored Scheme (CSS) of construction of new hostels as well as expansion of existing hostels for SC girls was initiated in 963-64 so as to give an impetus to education of girls belonging to the SC community. During 1989-90, based on the recommendations of the Working Group on the Development and Welfare of SCs and STs, this scheme was extended to SC boys also. The scope of the scheme was enlarged further to cover institutions of higher education/learning such as colleges and universities. The main objective of the CSS is to provide free boarding and lodging facilities in the hostels for SC boys and girls studying at Schools and Colleges/University levels. In order to integrate the SC students with the mainstream, 10 percent of total accommodation in such hostels was left for non-SC students.At the instance of the Ministry of Social Justice and Empowerment, the Programme Evaluation Organisation, Planning Commission, conducted an evaluation study of the scheme in 8 selected sta tes. The study was launched in November, 2004 with the following objectives: (i) (ii) (iii) (iv) (v) (vi) To study the approval procedures of the proposals for construction of hostels. To study the process of implementation of the scheme in various States vis-a-vis the guidelines. To assess financial & physical performance of the scheme. To assess the extent of utilization of hostel facilities by the target group. To study the monitoring & reporting system prevailing under this scheme, including that at construction stage. To assess the outcome of the scheme in terms of the use of the hostels by the target groups.In order to generate the required data base the study covered 185 hostels from CSS, 65 hostels from 100 percent state funded and 15 hostels constructed by NGOs which were sampled from Eight selected states, namely, Andhra Pradesh, Bihar, Haryana, Karnataka, Madhya Pradesh, Orissa, Rajasthan and Uttar Pradesh. Besides, two Central Universities (JNU-Delhi and Central Universi ty, Hyderabad) were also covered in the study. The main findings of the study are as follows: The construction agency in most cases was the state PWD which took up construction work through approved contractors. The hostels, after completion, were handed over to the concerned District Social Welfare Officer in most of the states. The Panchayati Raj Institutions/local bodies played very little role in most states. The visit of the district officials to the hostels either during the construction period or later was casual in most states.The time taken in release of the state share to construction agencies varied considerably from state to state from two months to six months or even more after the release of central share. About 80 percent of the hostels were found functional at the time of visit of PEO’s study team. Most of the non-functional hostels were in Uttar Pradesh. Whereas Bihar had three such hostels followed by Karnatka and Orissa which had two each. This was due to a bsence I of basic requirement/amenities, wrong selection of site and without assessing the need for SC students in that area. About 6 percent of the hostels were found being used for other purposes such as office, library, class rooms etc.All these hostels were in Bihar, Orissa and Uttar Pradesh. Fifteen hostels in five states namely Haryana, Karnataka, Madhya Pradesh, Orissa and Uttar Pradesh were under construction at the time of visit of the study team to these hostels. Out of these 15, in six cases, the construction had been stopped due to land disputes in the case of Uttar Pradesh and due to constraint of funds in Karnataka. Hostels were overcrowded in Andhra Pradesh, Karnataka, Orissa and Rajasthan where average occupancy per room exceeded 10 and upto 30 or even beyond this number in some hostels of Andhra Pradesh. On the other hand, hostels in Bihar, Haryana, Madhya Pradesh and Uttar Pradesh, were underutilized.In the hostels under 8 districts of Uttar Pradesh and 8 districts of Bihar, inmates themselves cooked food in their rooms as the servant cum cook appointed for the purpose were reported to be deployed elsewhere by the authorities. In almost all the hostels, maintenance of hostel building and toilets was unsatisfactory. 90 percent hostel Wardens reported that the release of fund for salary of hostel staff was received in time. However, grant for meeting day to day maintenance expenditure was in time only in56 percent cases. The scheme had significant outcome in terms of establishment of hostels in three states only namely Andhra Pradesh, Madhya Pradesh and Karnataka. Other states i. e. Orissa and Rajasthan did not take full advantage of the scheme while the scheme totally flopped in Bihar with negligible effect.On the whole, the hostels benefited the target group of very poor SC/ST students coming for studies from long distances. But the outcome in Bihar has been poor. The performance of the programme could considerably be improved if the suggesti ons made in the report could be suitably implemented. The study received continuous support and encouragement from Hon’ble Deputy Chairman, Planning Commission and Member (Evaluation), Planning Commission. The study was designed and conducted under the direction of Shri K. N. Pathak, the then Deputy Adviser in PEO. The services of Institute for Resource Management and Economic Development, Delhi were availed for tabulation, interpretation and analysis of data and preparation of report. Shri L. N.Meena, Economic Officer, PEO assisted the research institute in Data processing, Chapter Plan, Tabulation & report drafting under the guidance of Project Director Sh. K. N. Pathak. Dr. R. C. Dey, Director, PEO gave a final shape to the present report and Mrs. Godhuli Mukharjee, Director, REO, Kolkata edited the same under guidance of Dr. Davendra Verma, Adviser (PEO) and my supervision. The list of the Officers involved in the study is given at the end of the report. The help and coop eration received from all of them is gratefully acknowledged. S. Bhavani Sr. Adviser(PEO) New Delhi Dated: April, 2009 II Executive Summary I. †¢ Background & Objectives of the SchemeConstruction of hostels within or near to the campus of educational institutions was visualized by planners as one of the means to enable and encourage boys and girls belonging to Scheduled Castes(SC) community to improve access to education. Government of India, therefore, started the Centrally Sponsored Scheme (CSS) of construction of new hostels as well as expansion of existing hostels for SC girls in 1963-64 so as to give an impetus to education of girls belonging to the SC community. During 1989-90, based on the recommendations of the Working Group on the Development and Welfare of Scheduled Castes and Scheduled Tribes, this scheme was extended to SC boys also.The scope of the scheme was enlarged further to cover institutions of higher education/learning such as Colleges and Universities. The main objective of the CSS is to provide free boarding and lodging facilities in the hostels for SC boys and girls studying at Schools and Colleges/University levels. In order to create social homogeneity and equity 10 percent of total accommodation in such hostels was left for non-SC students. The Ministry of Social Justice and Empowerment which is the nodal ministry for construction of hostels for SC boys and girls, invites applications from areas having: (i) (ii) (iii) (iv) (v) High concentration of SC population and Low literacy among SCs in the area.Inadequate hostel facilities Adequate availability of school going SC children. Adequate number of educational institutions Good accessibility and safety of girl students. †¢ †¢ †¢ The Ministry has also laid down certain procedures for obtaining central assistance for construction of hostels for SC boys and girls. i Evaluation Study †¢ At the instance of the Central Ministry, the Programme Evaluation Organisation, Planning Commission, conducted an evaluation study of the scheme in 8 selected states. The study was launched in November, 2004. The study covered the period from 1963-64 to 2002-03. But for the selection of sample, hostels constructed during 1992-93 to 2002-03, were considered. †¢The Broad Objectives of the Evaluation Study: To study the approval procedures of the proposals for construction of hostels. (ii) To study the process of implementation of the scheme in various States vis-a-vis the guidelines. (iii) To assess financial & physical performance of the scheme. (iv) To assess the extent of utilization of hostel facilities by the target group. (v) To study the monitoring & reporting system prevailing under this scheme, including that at construction stage. (vi) To study the role of nodal Departments at the State/UT level and those at the district/block level in proper utilization, maintenance and upkeep of the hostels. vii) To assess the outcome of the scheme in terms of t he uses of the hostels by the target groups. (viii) To analyze the impact of the scheme on educational attainment of SC boys and girls during the period between 1991 census to 2001 census. II. †¢ (i) Methodology Eight States where the scheme had made considerable progress and representing different regions namely Andhra Pradesh, Bihar, Haryana, Karnataka, Madhya Pradesh, Orissa, Rajasthan and Uttar Pradesh, were covered in the sample survey. Besides, Two Central Universities were also covered in the evaluation study. Sixty eight districts constituting about 20 percent of the districts of the selected states were covered in the sample for detailed study.These districts were selected from two types of states namely (i) those having hostels more than the average number of hostels per district and (ii) those having hostels less than the average number of hostels per district. It was decided to canvas a supervisor schedule from one official in each hostel involved in construction/su pervision of construction of the hostels. †¢ †¢ ii †¢ This was restricted to hostels constructed under the centrally sponsored scheme (CSS) only as relevant information regarding state funded hostels were not likely to be available readily. In all, 185 hostels from CSS, 65 from 100 percent state funded and 15 constructed by NGOs, were covered under the study.Ten boarders per hostel upto the sanctioned strength of 100 and 5 boarders per hostel having the sanctioned strength of less than 100, were selected. In all, 1417 inmates were covered in the study. Two ex-inmates subject to availability were selected randomly from each hostel. A total of 368 ex-inmates were contacted during the study. A total of 210 knowledgeable persons, i. e. roughly one per hostel, were also contacted to elicit their views regarding functioning of such hostels. Two Central Universities (JNU-Delhi and Central University, Hyderabad, Andhra Pradesh) and five State funded Universities from Haryana were covered under the study. Nine types of schedules as per details provided below were administered for getting information at different levels. †¢ †¢ †¢ †¢ †¢ †¢Type of Schedule State Level* District Level** Officials involved in Construction Level Hostel Wardens Inmates Ex-inmates Knowledgeable Persons NGOs Level University Level Schedule*** No. Canvassed 7 67 191 211 1417 368 210 8 7 * Indicates that State Level Schedule of Uttar Pradesh has not been received so far. ** As new district Sant Kabir Nagar not having its own staff, its work was carried out by the staff of Basti district. Therefore only one district level schedule was canvassed for the both districts viz. Basti and Sant Kabir Nagar. *** 2 Central Universities (JNU,Delhi & Central University,Hyderabad) +5 State Funded Universities in Haryana. iii III. †¢Planning, Implementation and Monitoring The Ministry of Social Justice and Empowerment, GOI had formulated certain guidelines for i nitiating proposals and obtaining central assistance for construction of hostels for SC boys and girls. Proposals in the prescribed form received by state governments from the level of district and down below for construction of hostels were forwarded to the nodal Ministry for getting necessary sanction. The Ministry, in turn, examined the physical and financial progress of the hostels sanctioned earlier and released necessary funds to the concerned states for construction of such hostels. For release of funds by the nodal ministry, the following requirements were considered. (i) A certificate regarding availability of land (ii) Site plan of the proposed hostels (iii) A certificate that the estimates are prepared as per latest PWD/CPWD norms. iv) Detailed cost estimates of the proposed hostel (v) Physical progress of hostels constructed since 1992. (vi) Hostel-wise, year-wise statement of utilization of State as well as Central shares in the prescribed proforma. (vii) Matching share of State Governments/Universities/NGOs. †¢ †¢ In most of the States, Department of Social Welfare at the state level acted as the nodal department for construction of hostels for SC boys and girls. It implemented the scheme through its administrative setup at the district level and down below in different areas. Proposals for construction of hostels were initiated at different levels such as district, taluka and panchayat.The approval for construction of hostels was generally given by the state nodal department i. e. the Department of Social Welfare, after ensuring the fulfillment of prescribed norms under the guidelines. Number of hostels to be constructed every year depended largely on the availability of funds. State Public Works Department (PWD) provided technical help such as approval of design, cost estimates etc. in respect of construction of hostels for SC boys and girls. †¢ †¢ †¢ †¢ iv †¢ Officials involved in the construction of hostels, designated here as supervisors, were involved in construction activities in a number of ways. Cost estimation, and supervision of construction were among important activities performed by them (Table – 3. 1).About 53 percent of supervisors acknowledged that they had received guidelines for construction of hostels. The majority among them were from Orissa, Madhya Pradesh and Andhra Pradesh while in Delhi and Karnataka not a single supervisor received any guidelines. (Table – 3. 2). The guidelines issued to supervisors contained components like procurement of land, sanctioning of work, release of fund for work, implementation and monitoring of work (Table – 3. 3). The administrative set up for implementation varied from state to state. The construction agency in most cases was the state PWD which took up construction work through approved contractors. In a majority of cases, i. e. 1 percent, guidelines for making special provision for physically handicapped were not issued to the supervisors (table 3. 4). †¢ †¢ †¢ †¢ Quality of Work †¢ As reported by supervisors, in 75% percent cases, the materials used for construction, were tested by quality control wing of state PWDs. Regular supervision by higher officials also helped in the process (Table – 3. 5). Notwithstanding the above, the field study team found defects in the erected structures in some states i. e. Rajasthan, Madhya Pradesh, Orissa and Uttar Pradesh. The problem faced by the supervisors in Madhya Pradesh and Karnataka related to the fund not being received in time for construction, where as in Bihar, problem of land dispute was reported.On the other hand, no problem was reported from Andhra Pradesh, Haryana and Rajasthan in this respect. The hostels, after completion, were handed over to the concerned District Social Welfare Officer in most of the states. There was a mixed picture across the sample states with respect to achievement of physical tar gets. For example, in states like Andhra Pradesh, Madhya Pradesh and Orissa targets were more or less fully achieved. On the other hand, in states like Karnataka and Rajasthan †¢ †¢ †¢ v achievements were reported to be far behind the targets, while in Bihar only 4 boys hostels out of a target of 40 could be constructed during the 11 year period (Table-3. 6). †¢The Panchayati Raj Institutions/local bodies played either very little or no role in most states as reported by the district authorities and Supervisors, both as can be seen from table – 3. 7. By and large, there was no political/bureaucratic interference in the selection of hostel sites except in some cases in Uttar Pradesh and Haryana. In most of the selected districts, the objective criteria laid down in the guidelines for selection of hostel sites, were largely followed. However, some exceptions were reported in Rajasthan and Uttar Pradesh. In Rajasthan district level bureaucracy is reported to have played a dominating role in selection of hostel locations while in Uttar Pradesh selection of hostel site was largely determined by political and bureaucratic pressure groups.The visit of the district officials to the hostels either during the construction period or later was casual in most states due to (i) the hostel scheme being not a priority (ii) Grants for the scheme is not routed through the District Welfare Officer (iii) there is excess workload & too many meetings at district level and lack of infrastructure facility like vehicle, staff etc. In Andhra Pradesh such visits were regular and frequent. Visits of the state officials were mostly casual. The supervisors, however, visited the construction sites very frequently(Table-3. 9 & 3. 10) Haryana was the only state where NGOs were involved for the construction and upkeep of the hostel. Most of the supervisors (81 percent) sent progress reports on monthly basis during the course of construction out of them 69% sent MPRs to district level officials concerned (Table-3. 14).There was a mixed picture across the states with regard to sending progress report by hostel wardens about maintenance and upkeep of hostels. It was only in 54 percent cases that the wardens sent the progress report to the concerned district level Social Welfare Officials. Some wardens in Bihar, Karnataka, and Uttar Pradesh did not send any progress reports to the district administration about their hostel. †¢ †¢ †¢ †¢ †¢ †¢ vi V. †¢ Allocation and Utilisation of Funds The Ministry of Social Justice and Empowerment, Govt. of India has laid down certain norms for funding various agencies for construction of hostels for SC boys & girls. The hostels constructed under CSS have 50:50 percent matching shares of state and central govt. for construction of hostels under central Universities.Central share goes upto 90 percent and remaining 10 percent is borne by Universities themselves. As far as grant to state Universities/NGOS hostels is concerned, 45 percent burden is borne by centre and 45 percent by the state government while the remaining 10 percent is to be contributed by the state University/NGOs. An analysis of the data collected from the various nodes of the implementing agencies reveals that: An amount of Rs. 22,230 lakh was spent for construction of hostels during 1992-93 to 2002-03 of which Government of India’s share was about 50 percent and state governments’ share was about 46 percent. The balance 4 percent was contributed by universities/NGOs (Table-4. 2).In 43 percent cases, state governments released their share in advance directly to the executing agencies on the basis of estimates submitted by them while in 22 percent cases; the state share was released in installments only after receipt of the Government of India share, on the basis of progress of construction. The more frequently encountered preconditions for release of fund by the state governmen ts were availability of owned land, cost estimates based on CPWD/PWD rates and selection of construction agency. The officials in a few districts in Bihar, Orissa and Rajasthan were, however, not even aware of any preconditions. The time taken in release of the state share to construction agencies varied considerably from state to state from two months to six months or even more after the release of central share.The Central share was released to the Finance Department of the concerned states from where it was further transferred to the state nodal department i. e. Department of Social Welfare. In many states the transfer of the central share from the Finance Department to the state nodal department was delayed. This delay was reported to be 1 month in Karnataka , 2-3 months in Haryana and Rajasthan, and in case of Bihar it is inordinate due to complicated procedure. †¢ †¢ †¢ †¢ †¢ vii †¢ Time taken by the Government of India in releasing the central sh are after receiving applications from the state governments was negligible in the case of Andhra Pradesh but several months in the case of Bihar and Orissa because of inadequacies on the part of respective state governments.In case of Bihar, a reason for this could have been the availability of huge amount of unutilized fund (i. e. Rs. 360. 23 Lakh) from earlier years resting with the state govt. There was a reasonably good convergence between sanctioned costs and actual expenditure in most states except Andhra Pradesh, Delhi(JNU) and Karnataka there the actual expenditure was observed to be higher than the estimated cost. Per inmate, average expenditure on construction of hostels varied widely across the different states from Rs 85606 in Haryana to Rs 21918 in Orissa and Rs. 178720 in Delhi(JNU). Norms of ceiling on expenditure fixed by the Union Ministry were violated in most of the states.Functional Status of Hostels About 92 percent Wardens and 87 percent Knowledgeable persons v iewed the location of hostels as suitable. In Karnataka, Madhya Pradesh and Uttar Pradesh Wardens(8%) and Knowledgeable persons(13%) both are not satisfied with the location of hostels while only Knowledgeable persons are not satisfied in Haryana and Orissa and only one Warden not satisfied in Rajasthan. Reasons varies from sites being not accessible by easy approach road, non-availability of drinking water, electricity etc. (Table-5. 1). About 80 percent of the hostels were found functional at the time of visit of PEO’s study team. Most of the non-functional hostels were in Uttar Pradesh. Bihar too had three such hostels followed by two each in Karnataka and Orissa.Reasons were absence of basic requirements, wrong selection of site and improper assessment of need for hostel for SC students (Table-5. 2- A). About 6 percent of the hostels were found being used for other purposes such as office, library, class rooms etc. All such hostels were in Bihar, Orissa and Uttar Pradesh (Table-5. 2-B). Fifteen hostels in five states namely Haryana, Karnataka, Madhya Pradesh, Orissa and Uttar Pradesh were under construction at the time of visit of the study team to these hostels. Out of these 15, in six cases, the †¢ †¢ VI. †¢ †¢ †¢ †¢ viii construction had been stopped either due to land disputes in the case of Uttar Pradesh and or due to constraint of funds in Karnataka(Table-5. 2-C). †¢Hostels were overcrowded in Andhra Pradesh, Karnataka, Orissa and Rajasthan where average occupancy per room exceeded 10 and reached upto 30 or even beyond this number in some hostels of Andhra Pradesh. On the other hand, hostels in Bihar, Haryana, Madhya Pradesh and Uttar Pradesh, were underutilized. Taking the country as a whole, average occupancy per room was 11 to 20. All functional hostels had dining halls attached to the kitchen but some of them in Rajasthan and Uttar Pradesh were in dilapidated condition Inmates in most hostels were provide d food. The quality of food was considered good only in Andhra Pradesh whereas in Karnataka, Haryana, Madhya Pradesh, Orissa and Rajasthan, the quality of food was a mix between good and average.But in Uttar Pradesh there is no mess facility except in a few hostels of Gonda and Allahabad districts where some inmates reported about quality of food as average. In Bihar, no free food is given to inmates in hostels. In Madhya Pradesh 50 inmates of eleven selected hostels reported that either mess facility is not available in the hostel or food is not provided free. They paid for the food from their stipend amount. Similarly 15(43%) inmates in Orissa paid to the hostel management for food or ate outside the hostel. In the case of Haryana also, the information on the quality of food is available from 18 inmates in Kurukshetra district only, while for the remaining districts food was not provided free of cost to inmates.Over all only 41 percent of the inmates reported the quality of food i n the hostels as good. In the hostels under 8 districts of Uttar Pradesh and 8 districts of Bihar, inmates themselves cooked food in their rooms as the servant cum cooks appointed for the purpose were reported to be deployed elsewhere by the authorities(Table 5. 4-A). In 42 percent of the selected hostels in Uttar Pradesh, inmates wanted supplies of Kerosene oil on BPL rates for cooking and lighting(Table 5. 4-B). In states like Andhra Pradesh, Karnataka, Madhya Pradesh, Rajasthan and Uttar Pradesh, no annual charges were levied on inmates whether SC or non-SCs. But in other states i. e. Haryana and Orissa some charges were levied on inmates.In Bihar there is no mess facility in the hostel. Inmates themselves had to cook their food or get the food from outside on payment. †¢ †¢ †¢ †¢ †¢ ix †¢ In almost all the hostels, maintenance of hostel building and toilets was unsatisfactory. Drinking water supply facility was available in 64 percent hostels as rep orted by the inmates. But in Bihar, Karnataka, Rajasthan and Uttar Pradesh a majority of inmates felt that either water supply was not available at all or it was inadequate for the hostels. Supply of food grains at concessional rates at par with BPL rates was available to hostels as reported by wardens, in the states of Andhra Pradesh, Karnataka, MadhyaPradesh, Orissa and Rajasthan and to some extent in Haryana but were not made available in Bihar and Uttar Pradesh, as can be seen from views of Wardens presented in Table – 5. 7. Facilities provided free of cost to inmates included accommodation, bedding/cot, free food and drinking water. Similarly, free text books, newspapers/magazines, articles for sports & games, first aid etc. were also supplied to a number of inmates free of cost. Among other facilities provided free of cost in the hostels were hair cutting facilities, telephone and transport allowances. In a majority of cases these services were rated as good. About 87 p ercent boarders were paid scholarships while staying in hostels. Around 13 % of them received amount Rs. 51/- to above Rs. 00/per month (Table – 5. 9). As reported by 59 percent inmates, there were proper security arrangements in the hostels. 64 percent inmates reported that there was sufficient potable drinking water in the hostels. 47 percent inmates reported that there were bath/common rooms in their hostels. 45 percent of them also reported that they got stipend while staying in hostels. The position with respect to study aids like bench/table etc were found to be grossly inadequate in the hostels of Andhra Pradesh, Karnataka, Madhya Pradesh, Rajasthan and Uttar Pradesh. Even in the sample hostels for SC boys and girls in Orissa, benches or tables were not provided.About 92 percent inmates reported that overall atmosphere in the hostels was congenial Maintenance of the hostels was the responsibility of the District Social Welfare Officers who appointed wardens to carry ou t various functions related to maintenance of building and ancillary activities. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ x †¢ About 74 percent wardens reported that they had received guidelines for maintenance of hostels while the remaining 26 percent informed that such guidelines were not provided. 87% percent hostel Wardens reported that the release of fund for salary of hostel staff was received in time. However, grant for meeting day to day maintenance expenditure was in time in only 56 percent cases.In a majority of districts, fund was released on monthly basis for salary The behavior of hostel wardens in respect of sorting out problems was satisfactory, as reported by both inmates and ex-inmates. Andhra Pradesh is the only state where hostel wardens did not face any problem in management of hostels. A major problem faced by wardens in Karnataka and Madhya Pradesh was that they were over burdened since additional charges of more than one hostel were placed on them. The problem of fund constraint was reported by wardens from several states. Inadequate basic amenities were another problem mentioned by Wardens in 56% of selected states (Table-5. 18).Major suggestions given by wardens for improved functioning of hostels included provision of (i)adequate basic amenities,(ii) funds for regular maintenance (iii) adequate grant for meeting the food expenditure of the inmates and(iv) regular warden/hostel staff in the hostels. During the year between 1995-96 to 2004-05, a total of 49,384 students applied for admission into these hostels of whom about 93 percent were actually admitted. Of those admitted, about 69 percent were SCs, 11 percent ST and 14 percent from other categories. But in Haryana, the norm regarding intake of SC students was violated as the proportion of SCs admitted to hostels constructed/renovated by NGOs accounted for only 30 percent (Table – 5. 20). †¢ †¢ †¢ †¢ †¢ †¢ VII. Impact of the Scheme †¢The scheme had significant outcome in terms of establishment of hostels in Andhra Pradesh, Madhya Pradesh and Karnataka only. Other states i. e. Orissa and Rajasthan did not take full advantage of the scheme while the scheme nearly flopped in Bihar with negligible effect. In Haryana inmates from the SC category were less than half (30%) of the total strength which amounted to violation of the objective of the Scheme. In case of Uttar Pradesh a number of hostels were not being used by the beneficiaries due to various reasons. xi †¢ The occupation of 35% of the parents of inmates was cultivation while this proportion was higher (76%) in case of ex-inmates.Parent’s occupation as agricultural and non-agricultural labour among inmates, accounted for 42 percent against 22 percent from ex-inmate category. Haryana, however, had a different picture. Students from somewhat better off SC families were admitted to hostels run by NGOs in Haryana. About 78 percent of the inmates came from poor families having monthly income of less than Rs. 3000 and 26 percent were very poor having monthly income upto Rs. 1000 only. But Bihar and Haryana had much greater proportion of inmates from better off families about 42% of inmates and as high as 77% of ex-inmates came from families having monthly income above Rs. 5000/-. 54% inmates and 38% ex-inmates reported that they came to stay in the hostels from a distance exceeding 20 km or more from their residences.On the whole, the hostels benefited the target group of very poor SC/ST students coming for studies from long distances. But the outcome in Bihar has been poor. Overall increase in the literacy rate among SCs in 2001 census compared to 1991 was 17 percent for males and 18 percent for females. Part of this increase could be due to other factors also. About 94 percent of inmates were of the view that the scheme of construction of hostels for SC boys and girls had brought about a considerable improve ment in the educational development among SC boys and girls. This percentage is lower in Uttar Pradesh, Haryana, Bihar and Orissa. †¢ †¢ †¢ †¢ †¢ VIII. Observation and Suggestions †¢Locations selected for construction of hostels must have adequate security for girl students and access to good roads, potable drinking water. There should be a regular and adequate budget provisions for repair and maintenance of hostels. Monitoring mechanism of the scheme ought to be strengthened. Design of such hostels should have provision for ramps for barrier free movement of physically handicapped students. †¢ †¢ †¢ xii †¢ Adequate number of hostels should be constructed in highly SC concentrated areas to reduce congestion in hostel rooms. Warden quarters may be constructed in all the girls’ hostels and it should be made mandatory for warden to stay in them. Every hostel should have a qualified warden. Women wardens should invariably be poste d in girls hostels.In cases where inmates are more than the sanctioned strength, provision for additional amenities such as toilets, living rooms etc. should be made. Scholarships should be increased to compensate escalation of prices and should be paid on time since these form major source of funds for food and other components of expenses by hostel inmates. Diet charges should be enhanced to meet the rising prices. Mess facility should be strengthened and free food should be must. Adequate infrastructure like benches/tables should be provided in every hostel. There should be provision for clean and hygienic toilets. Timely submission of utilization certificates before release of further installments of funds for construction of hostels should be ensured.District Social Welfare Officers should be involved in the admission process of hostels constructed by NGOs to ensure adequate representation of SC students in these hostels. Cost ceilings for construction of hostels fixed several years ago must be updated from time to time corresponding to rise in prices of construction materials and labour. A satisfactory mechanism for dissemination of guidelines issued by nodal agencies to implementing agencies must be ensured. There should be adequate arrangement for coaching facility for inmates of the hostels during extra timings. There should be uniformity in terms of rules and regulations for boarding and lodging across states. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ xiii Chapter – 1 Introduction 1. 1 Background of the Scheme The constitution of India envisages special protection for socially and economically deprived sections of the society for ensuring their rapid economic development and achieving equality with others. Provision of quality education is an important tool for empowering the weaker sections. Various socio-economic factors obstruct the access of the children belonging to scheduled castes to education in general and girls in particular, especially those living in rural areas. Construction of hostels within or close to the campus of educational institutions has been considered one of he means to enable and encourage boys and girls of SC community to strive towards achievement of quality education at reasonable costs to improve access to education. Government of India started the Centrally Sponsored Scheme for construction of new hostels as well as expansion of existing hostels for SC girls in 1963-64 so as to give impetus to SC girl’s education. In due course, certain changes were introduced to improve the scheme by allowing central assistance in construction of hostels in Universities and for making hostels barrier-free for disabled students. A major change came during the Seventh Five Year Plan (19851990) when the Working Group on the Development and Welfare of Scheduled Castes and Scheduled Tribes recommended that hostels for SC boys should also be constructed .They recommended at least two hostels for boys and girls should be established in each district HQ in the country. In light of this; the coverage of the scheme of construction of hostel for SC girls was also extended for SC boys. Accordingly, in respect of SC boys, this scheme was started from 1989-90. 1. 2 Objective of the Scheme The main objective of the Centrally Sponsored Scheme (CSS) is to provide free boarding & lodging facilities in hostels for SC boys and girls studying in schools and also for those studying in Colleges and Universities. In order to provide and propagate social homogeneity and equity 10 percent of total seats were meant for non-SC students.The general instruction issued by the Government of India under the Centrally Sponsored Scheme (CSS) further provided that if after accommodating all SC applicants, certain seats were left vacant then accommodation to non-SC students might be considered. However, the proportion of non-SC students in any case should not ex ceed 25 percent. The guideline also states that for general category students some charges may be levied which may be utilized for better maintenance of the hostel. 1. 3 Guidelines for Initiating the Hostel Proposal The Ministry of Social Justice and Empowerment, GOI prepared general guidelines for initiating proposals for construction of hostels for SC boys and girls. Guidelines pertaining to the implementation of the scheme at istrict level were given to the district level authorities to be considered while initiating the proposals. These are: High concentration of SC population and low literacy among SCs in the area. Inadequate hostel facilities in the area. Availability of school going SC children. Adequate number of educational institutions. Suitable location keeping in view the connectivity aspect, safety and security of students particularly for SC girls. 1. 4 Procedure for Obtaining Central Assistance The Ministry of Social Justice & Empowerment, GOI has laid down a procedur e for obtaining central assistance for construction of hostels for SC boys and girls.The proposals under the scheme have to be separately submitted by States/UTs for SC boys and girls in the prescribed proforma along with the following documents: (i) A certificate regarding availability of land, (ii) Site Plan of the proposed hostels, (iii) Detailed cost estimates of the proposed hostels, (iv) A certificate that the estimate has been prepared as per the latest PWD/CPWD rates, (v) Physical progress of the hostels sanctioned earlier since the year 1992 in the prescribed Performa, (vi) Hostel wise, year wise statement of utilization of State as well as Central share in the prescribed Performa, (vii) Matching share of the Sate Governments/Universities/Voluntary Organisations. 1. 5 Evaluation StudySince, the beginning of this scheme in the year 1963-64 and its expansion of scope from 1989-90; no evaluation study had been taken up. In order to assess the impact of this scheme across the c ountry it was felt necessary to undertake an evaluation study at All India level. Accordingly, at the instance of the Union Ministry of Social Justice and Empowerment, the Programme Evaluation Organization of the Planning Commission, conducted an evaluation study on the scheme of construction of Hostels for Scheduled Castes boys & girls. The study was conducted in eight states and two Central Universities where this scheme of construction of hostels for SC boys & girls was largely taken up.The study was launched in the field in November, 2004. The study has covered a reference period of ten years i. e. 1992-93 to 2002-03. 1. 6 The Scheme in Selected States The Centrally Sponsored Scheme (CSS) of construction of hostels for SC boys and girls has been in operation in several states of India. Some states like Orissa, Madhya Pradesh and Rajasthan have constructed hostels only under the Centrally Sponsored Scheme. Others like Andhra Pradesh, Bihar, Karnataka and Uttar Pradesh have constr ucted such hostels both under the CSS as well as 100 percent state funded scheme. In Haryana, only the hostels owned and managed by NGOs have been covered under the present study.In all other states, covered under the present study the hostels constructed for SC boys & girls have been owned and managed by the district level agency of the state nodal department i. e. the Social Welfare Department in most cases. In case of Central Universities, such as, Jawaharlal Nehru University, New Delhi, Central University, Andhra Pradesh and the hostels constructed by State funded Universities, it is the University which owns and manages the hostels. The district wise coverage of the scheme has also varied from state to state. In Andhra Pradesh and Orissa all the districts of the state were covered under this scheme. But in Bihar and Uttar Pradesh several districts had no hostel for SC boys and girls.Taking into account the size of population of the 8 selected states, the number of such hostels is relatively more in Andhra Pradesh, Madhya Pradesh and Karnataka and relatively less in Bihar, Uttar Pradesh, Haryana, Orissa and Rajasthan. As per available information from 8 selected states, a total of 2310 (1479+831 i. e. CSS and 100% state funded respectively) hostels were constructed between the period from 1992-93 to 2002-03. Chapter – 2 The Evaluation Study – Objectives & Methodology 2. 1 Objectives of the Study The broad objectives of the evaluation study were the following: (i) To study the approval procedures of the proposals for construction of hostels. (ii) To study the process of implementation of the scheme in various States vis-a-vis the guidelines. iii) To assess financial & physical performance of the scheme. (iv) To assess the extent of utilization of hostel facilities by the target group. (v) To study the monitoring & reporting system prevailing under this scheme, including that at construction stage. (vi) To study the role of nodal Departments at the State/UT level and those at the district/block level in proper utilization, maintenance and upkeep of the hostels. (vii) To assess the outcome of the scheme in terms of the uses of the hostels by the target groups. (viii) To analyze the impact of the scheme on educational attainment of SC Boys and Girls during the period between 1991 census to 2001 census. 2. 2 Sample Design 2. 2. 1 StatesWith a view to complete the study within a specified time and also to have a better in depth analysis the following eight states representing different regions were selected under the study: (1)Andhra Pradesh, (2) Bihar, (3) Haryana (For hostels constructed through University/Colleges & NGOs), (4) Karnataka, (5) Madhya Pradesh, (6) Orissa, (7) Rajasthan and (8) Uttar Pradesh. It was observed that in Karnataka and Madhya Pradesh large numbers of hostels (i. e. 163 and 666 respectively) were constructed under this scheme. Hence, it was decided to select these two states to assess their impact. F rom the Eastern Region, Orissa had the largest number of hostels (112), and Bihar had sizable SC population & also a large number of hostels (37) but considerably low literacy rate i. e. 49 percent as against the national literacy rate of 54. 16 percent.Hence, these two states were selected as sample states from the eastern region. From the Southern Region, Andhra Pradesh was selected due to very high concentration of SC population (16. 17% males and 16. 22% females) and the second largest number of hostels (196) constructed for SC boys and girls under this scheme. In the Northern Region, Uttar Pradesh has a sizeable SC population (20. 76% males and 20. 18% females) & largest number of districts in the country i. e. 70, the number of hostels constructed in this state is 76. It was, therefore, decided to select the state as a sample state to be covered under this study. Similarly, Rajasthan was also selected due to high SC population in this state.It was observed that five Central Un iversities have been funded for construction of hostels for SC boys and girls under this scheme. It was decided to select Jawaharlal Nehru University, New Delhi (Mahi & Mandvi Hostels) and Hyderabad Central University as each of these two Universities has one hostel each for boys & girls. It is also observed that the state funded Universities in about 6-7 states have been covered under this scheme. In Haryana large numbers of hostels are reported to have been expanded under this scheme through NGOs. Therefore it was decided to select Haryana as a sample state to be covered under this study. 2. 2. 2 DistrictsIt was decided to select 20 percent districts from each sample state for the study. Average number of hostels per district in a state was worked out by dividing total number of hostels constructed in the state by the number of districts. The districts in a state were divided in two categories, first the districts having hostels more than the state average number and second catego ry of districts having hostels less than the state average. Twenty percent of districts in a state were selected pari-passu from each of the two categories. Based on the above criteria, total 68 districts were selected from the above mentioned states other than Delhi.These varied from 5 each in Andhra Pradesh, Haryana and Karnataka, 6 each in Orissa and Rajasthan, 9 in Madhya Pradesh, 10 in Bihar and 22 in Uttar Pradesh Table 2. 1 gives the complete list of selected districts. Jawaharlal Nehru University, New Delhi had two hostels, one for boys and one for girls. Since the two hostels covered under the study were constructed by University itself without any involvement of district administration in construction and management, hence Delhi has been excluded from this list. State wise number and names of the district selected as sample for evaluation study have been given in Table 2. 1. Table 2. 1: Number and Names of Districts Selected for the Study No. f Name of the Name of the Sele cted Districts Districts Selected States Selected Andhra Pradesh 5 West Godavari, Vishakhapattnam, Karim Nagar, Mehboob Nagar, Chittor, Central University Bihar 10 Patna, Siwan, Muzaffarpur,Bhojpur, Bhagalpur, West Champaran, Purnia, Rohtas, Aurangabad, Samastipur JNU, Delhi Jawaharlal Nehru University, New Delhi Haryana 5 Rohtak, Hisar, Sirsa, Kurukshetra, Kaithal Karnataka 5 Kolar,Chitradurga, Davengere,Chamraj Nagar, Gulbarga. Madhya Pradesh 9 Ujjain, Sidhi, Guna, Sehore, Narsinghpur, Tikamgarh, Datiya, Bhopal, Sivni Orissa 6 Jajpur, Keonjhar, Bhadrak, Dhenkanal, Balasore, Cuttack Rajasthan 6 Dausa, Tonk, Baran, Sikar, Bundi, Rajsamand Uttar Pradesh 22 Pratapgarh,Bareilly,KanpurNagar,Shahjahanpur, Chandoli, Meerut, Fatehpur,Barabanki,Varanasi, Gonda, Faizabad, Allahabad, Basti, Siddarth Nagar, Gorakhpur, J. P. Nagar, Banda, Sant Ravidas Nagar, Badayun, Ambedkar Nagar, Sant Kabir Nagar, Chitrakut Total 68 2. 2. Officials involved in the Construction/Supervision of the Hostels It w as felt that the role of the officers who released the fund, coordinated the work and were directly involved in construction/supervision of the hostels was quite significant. Hence it was decided to frame a schedule for Officers at this level. That officer could either be a Junior Engineer, Assistant Engineer, Executive Officer of Zilla Parishad, PWD or DRDA etc. It was decided to cover only those hostels constructed under CSS as information regarding the state funded hostels were not available because in all the cases where hostels were constructed long back, most of the Officers who had been involved in the activities at the district level had retired. 2. 2. 4 Hostels and Hostel WardensIt was decided to select ten (10) percent of the total hostels constructed (during the period 1992-93 to 2002-03) in each selected state under the CSS on random basis for the evaluation study. It was also decided to select at least two percent of the hostels constructed under100 percent funding by t he state government, in case the particular state had such hostels. Following this criterion, 185 hostels from CSS, 65 hostels from 100% state funded category and 15 hostels run by NGOs in were selected (table-2. 2) for the evaluation study. In each selected hostel, a Warden level schedule was canvassed. Thus a total of 211 Warden level schedules could be canvassed. As remaining 54 were either did not respond or their post were vacant. Table 2. 2: Coverage of Hostels in Sample States No. f Hostels: Covered Covered under Run by Total under CSS 100% State Funded NGOs Boys Girls Boys Girls Boys Girls Boys Girls 10* 14* 18 8 28* 22* 2 10 9 12 9 1 1 1** 1** 11 4 11*** 4*** 21 6 10 5 31 11 36 23 36 23 10 8 10 8 10 5 10 5 26 12 5 31 12 116 69 43 22 11 4 170 95 States Andhra Pradesh Bihar Delhi(JNU) Haryana Karnataka Madhya Pradesh Orissa Rajasthan Uttar Pradesh Total * Includes one boys’ and one girls’ hostel in Central University, Hyderabad, Andhra Pradesh. ** Indicates two hostels (Mahi and Mandavi) of JNU, New Delhi *** Hostels in State Universities also included. 2. 2. 5 Inmates It was decided that 10 percent of the sanctioned strength of each selected hostel would be selected as sample beneficiaries for the study. This norm was followed for hostels having a sanctioned strength of 100 boarders.However, if the sanctioned strength of the hostels was less than 100, even then minimum 5 boarders from such hostels were selected for the study. It was decided to cover inmates from non-SC category also, if available in the hostels. Overall 1417 inmates were selected for the study. State-wise number of inmates selected as beneficiaries is given in table – 2. 3 (Page-6). 2. 2. 6 Ex-inmates Two ex-inmates were randomly selected from each sample hostels with a view to get a feedback regarding the operational aspects of the hostels and the constraints faced by them while staying in the hostels and also to have an idea of the advantages, if any, they had as a result of staying in such hostels. 2. 2. 7 Knowledgeable PersonsFor the purpose of getting an over all view of the functioning of hostels as well as social perception of their benefits and constraints, it was decided to cover one knowledgeable person for each sample hostel. This knowledgeable person could be a member of village Panchayat, local body, village level worker, a teacher or an NGO activist etc. Total 210 knowledgeable persons were selected for this study. 2. 2. 8 Universities There were five Central Universities where the scheme was in operation. Of these, Jawaharlal Nehru University, New Delhi and Central University, Hyderabad, Andhra Pradesh, which ran one hostel each for boys and girls, were selected for the study.In addition, 5 State Universities from Haryana which had constructed hostels for SC boys and girls were also included in the sample of State Funded Universities. 2. 2. 9 Guide points Guide points were prepared to help the field team in preparing qualitativ e notes regarding implementation of the scheme in respect of quality of construction, maintenance of hostels and mechanism adopted for planning, supervision and monitoring of the scheme. 2. 3 Reference Period of the Study and Starting of Field Survey The study covered the period since inception of the scheme in 1963-64 upto 2002-03. However, for the selection of sample hostels, only those hostels which were constructed or taken up for construction between 1992-93 and 2002-03 were considered.The study was launched in the field in November, 2004. 2. 4 Methodology/Instruments Used for Data Collection Data at primary and secondary stages were collected through structured instruments of observation at different levels. Data on financing and monitoring were collected through secondary sources, such as the Union Ministry (Ministry of Social Justice and Empowerment) and from the nodal department implementing the schemes in different states. Information on aspects relating to project proposa l, sanction and release of fund, administration & maintenance of hostels and especially the impact of the scheme were elicited through field surveys. Table 2. : Types of Schedules used to collect data at Different Levels for the Evaluation Study in Selected States. Selected States Instruments of Observations Devised for Data Collection State Level District Level Officials Hostel involved Wardens in construction Level Inmates ExKnowinmates ledgeable Persons NGOs Level University level Schedule Andhra Pradesh Bihar Delhi(JNU) Haryana Karnataka Madhya Pradesh Orissa Rajasthan Uttar Pradesh* Total 1 1 1 1 1 1 1 NR 7 5 10 5 5 9 6 6 21 67 24 2 2 15 25 58 18 11 36 191 50 15 2 13 33 58 7 14 19 211 500 96 20 108 189 271 35 70 128 1417 94 32 4 22 60 94 10 25 27 368 48 16 2 13 33 58 7 14 19 210 8 8 1 1 5 7 *Note: I. State level schedule of UP has not been received so far. II.As new district Sant Kabir Nagar not having its own staff, its work was carried out by the staff of Basti district. Ther efore only one district level schedule was canvassed for the both districts viz. Basti and Sant Kabir Nagar. 2. 5 Data Analysis and Report Writing The Survey and data collection work relating to this study was done by the Officials of Programme Evaluation Organisation, Planning Commission. The services of Institute for Resource Management and Economic Development, Delhi were availed for tabulation, interpretation and analysis of data and preparation of report. Chapter – 3 Planning, Implementation and Monitoring of the Scheme 3. 1 Role of the Nodal MinistryThe Ministry of Social Justice and Empowerment, GOI has laid down procedures for obtaining central assistance for construction of hostels for SC boys and girls. At the time of inviting proposals under the scheme, the ministry impresses upon the states to submit the proposals separately for construction of hostels for SC boys and girls in the prescribed proforma along with the following documents: i) A certificate regarding a vailability of land ii) Site plan of the proposed hostel iii) A certificate that the estimate has been prepared as per the latest PWD/CPWD rates. iv) v) Detailed cost estimates of the proposed hostel. Physical progress of the hostels sanctioned earlier since the year 1992 in prescribed proforma. i) Hostel wise, year wise statement of utilization of state as well as central share in the prescribed proforma and vii) Matching share of the state government/NGOs/Universities. The Ministry received proposals for construction of hostels from Nodal Department (i. e. Social Welfare Department) of the State Government and held periodic meetings with state govt. representatives about the implementation of the scheme as reported by 43% state nodal departments. Based on the above, funds were provided to the state nodal departments for construction of hostels for SC boys and girls. In case of Central Universities, the Ministry received proposals directly from the Registrar of the concerned Univer sity. It was learnt that there was no guideline/manual as such formulated for monitoring this scheme at level of the Ministry.Hence funds were released only after examining the physical and financial progress of the hostels sanctioned earlier. But the nodal ministry mentioned that only general scrutiny of the proposals was done, as there were no technical experts for this purpose. Due to lack of staff, hostels under construction were not visited by any official from the nodal ministry. State nodal departments were required to send quarterly progress report and photographs of the hostels to the Nodal Ministry. 3. 2 Role of the State Nodal Department Social Welfare Directorates or Departments were the nodal agencies for the implementation of the scheme in most of the states. In Madhya Pradesh, however, the Scheduled Castes and Scheduled Tribe Welfare Department was the nodal agency.In most of the states the scheme was taken up in areas where need for hostels was felt uppermost. Based on the availability of funds and the need for such hostels in the areas with high concentration of SC population, the state nodal department used to receive proposals from various parts of the state through District Social Welfare Officers. The applications were sent in the prescribed proforma containing information about availability of land, audited statement of accounts for the funds received in earlier years. The nodal department scrutinised the proposals keeping in view the guidelines given by the Union Ministry. Proposals were sent to the ministry for clearance and release of funds.The nodal department also convened review meetings of the district welfare officers at regular intervals depending upon the need for such meetings. The nodal department officials at the state level used to visit the construction sites during construction as well as post construction phases at intervals, the frequency of which, however, varied considerably from state to state. The state nodal departm ent claimed that they obtained the progress reports on the construction of hostels from different locations and submitted these reports annually to the Union Ministry. But such progress reports were neither insisted upon nor were maintained systematically at the Ministry of Social Justice and Empowerment. 3. The Level at which Proposals Initiated In most of the states proposals for construction of hostels for SC boys and girls were initiated at local levels. In Andhra Pradesh district collectors identified locations for construction of hostels with the assistance of revenue department. In Karnataka, District Social Welfare Officer(DSWO) took the initiative for construction of hostels. In Madhya Pradesh, the proposal was basically received from local Panchayat and after careful scrutiny and discussion sent to state nodal department for approval. In Rajasthan, proposals regarding construction of hostels were initiated by Directorate of Social Welfare through District Collector.In Hary ana, where study was conducted to evaluate the role of NGOs, it was observed that the proposals were initiated at the local level by the concerned NGOs as District Welfare Officer publicized the programme among NGOs and other educational institutions at the local level. In Uttar Pradesh the Social Welfare Department did not provide the information, but field study revealed that the potential of the SC students be assessed by Zila Samaj Kalyan Adhikari by involving Principals of the local colleges. In Central Universities the Registrar of the concerned university initiated proposal for construction of hostel for SC boys and girls after being intimated by the Ministry to send a proposal to this effect. 3. 4 The Approval Procedures for the SchemeGenerally approvals for construction of hostels for SC boys and girls were given by the state nodal departments after going through proposals received from different districts. Approvals were given to the proposals which fulfilled following par ameters of the guidelines: (a) Availability of owned land of concerned School/College authority or transferring land in favor of the Social Welfare Department preferably free of cost, (b) Availability of school going SC children in the area, (c) Inadequate educational facility in the area, (d) Low literacy among SCs, (e) High concentration of SC population, (f) Local demand, and (g) Cost estimate of hostel. The districts, which qualified on the basis of the above criteria, were asked to identify suitable locations for the hostel sites.The short listed proposals were sent by the concerned nodal department of the State to the Union Ministry for their approval. The Ministry, in turn, after giving approval to the schemes, released funds to the state nodal department for initiating of work. Grant is limited to sharing of cost of construction of the hostels 3. 5 The Process of Implementation The implementation of the scheme for the construction of hostels for SC boys and girls involved se veral aspects and stages like deciding the number of hostels to be constructed, administrative formalities, issue of guidelines for construction by the nodal agency at the state level, specifying an administrative set up for implementation, nsuring quality of work, handing over possession etc. However in Haryana the focus was on additions or renovations of already existing hostels being owned and managed by NGOs. 3. 5. 1 Deciding the number of hostels to be constructed At the beginning of each financial year, the concerned nodal department of the state govt. decided the number of hostels for SC boys and girls to be constructed on the basis of availability of funds and the following criteria: (a) The hostels should be located in the towns and large villages having a concentration of SC population. (b) The large villages and towns should have satisfactory standard of education on the ba