Research Essay Proposal Example | Topics and Well Written Essays - 3750 words

Essay - Research Proposal Example Graphics, not words, typically announced the name of a place of business within the towns and villages which were conveniently given names such as the â€Å"Golden Lion† or the â€Å"Boar’s Head.† This seemingly primitive use of symbols to provide a quick and easy message to customers continues to be used today in the form of company logos. Study of these various means of expression has provided historians with much information about the social issues and available technology of the time in which they were created. While graphic design has thus had a long and uninterrupted history, â€Å"the turn of a century precipitates introspection† (Meggs, 2005) and causes us to take a new look at the graphic art of our own world to ascertain what it is saying about our world. â€Å"As shapers of messages and images, Graphic Designers have an obligation to contribute meaningfully to a public understanding of environmental and social issues. Graphic designers have a r esponsibility to adapt new technology and to express their zeitgeist by inventing new forms and new ways of expressing ideas† (Meggs, 2005). The insights that the depth and variety of 20th century graphic design provides regarding the profound changes happening in today’s graphic design industry are revealed in the various art forms that have developed over time. Contemporary graphics are designed to be more functional and effective in response to social issues and technology which has helped designers to be more efficient in working today. The roots of what today’s researchers identify as the modern period are generally recognized to be twined about the natural forms and artistic investigations of the Arts and Crafts Movement of the 1860s and the Art Nouveau movement of the 1890s. William Morris is the acknowledged founder of the Arts and Crafts Movement in direct response to the ever-encroaching and dehumanizing standardization of

Globalization of Starbucks Case Study Example | Topics and Well Written Essays - 750 words

Globalization of Starbucks - Case Study Example Not only would the shop serve coffee, but also sell pastries, cakes and tea in an environment that provides a memorable experience. This transformation of the Italian coffee experience to the Starbucks of America tells us that ideas can be used across borders to strengthen the foundations of international business. If an Italian idea can appeal so strongly to an American, the same experience can very well indeed touch the lives of millions of coffee consumers in Asia, Africa or Australia. 2. What drove Starbucks to start expanding internationally? How is the company creating value for its shareholders by pursuing an international expansion strategy? Starbucks achieved phenomenal success in the United States of America, with over seven hundred stores all across the country by the year 1995. Being a country that is home to multitudes of multiethnic crowds all over the world, the success of Starbucks in America was an indication that the Starbucks experience was enjoyed by all, regardle ss of race, gender or ethnicity. This became the encouragement for Starbucks to venture into the international market. By spreading its operations globally, the company is not only minimizing risk, but also maximizing profits, both of which add increased value for the shareholders of the company (Rappaport). Additionally, dealing in the global market adds the value attached to dealing with foreign exchange, which implicitly results in a stronger portfolio for the individual who chooses to invest in a multinational company. 3. Why do you think Starbucks decided to enter the Japanese market via a joint venture with a Japanese company? What lesson can you draw from this? It was through penetrating the Japanese market that Starbucks set out on its first venture in to the international arena. Though confident of its success within America, the company could not be entirely sure of a similar success in other parts of the world. To reduce the risks of a prospective failure, Starbucks chose to commit to a joint partnership, in which the local Japanese retailer, Sazaby Inc., would share both the profits and losses of the joint venture. This was a wise and long sighted step on part of Starbucks, which showed that the prospect of loss should never be underestimated in the world of business. Apart from the financial aspect involved in making such a decision, the social and cultural aspects involved must also be taken into consideration. As an American company setting up business in Japan, Starbucks chose to hire Japanese employees working in its outlets, thus reducing a sense of alienation in the coffee experience Starbucks wished to sell. 4. Is Starbucks a force for globalization? Explain your answer. Starbucks has indeed proved itself to be one of the pioneers in the world of modern international commerce. Beginning with a humble start in Seattle, the company’s rise to success is inspiring to say the least. The success of Starbucks has taken the route of globaliz ation to reach this stage, and today, the word Starbucks has become symbolically synonymous to a laid back coffee experience in a uniquely relaxing ambiance. This is indeed one of the many effects of globalization, where a good or service can mean the same thing, regardless of their ethnic or geographic origin. On the other hand, the downside of globalization has also followed Starbucks, often in the form of international competitors, who duplicate the Starbucks coffee experience and offer it to

Significance of Departmental Accounting

Significance of Departmental Accounting This report has done on wide research of financial accounting. This report has five parts. First part includes departmental accounting and its significance. Second part shows a calculation for a given question. Third part includes four fundamental accounting concepts such as going concern, matching concept, prudence and consistency with examples. Forth part includes users and uses of financial accounting and statements. Finally fifth part shows a significance of local community for businesses and corporate social governance, how it began and its importance. 1.0 Departmental Accounts Departmental accounts may be stated as a procedure of book-keeping and accounting, the reason of which is to find how much profit (or loss) is made by each section or department of a business. In this context the term department means an income making department, as dealing outcomes will not be obtained for non-revenue making department for example maintenance, trading or management, etc. (Pendlebury Groves, 2004). If an enterprise comprise of five independent activities, or is divided into five departments, for carrying on separate functions, its management is generally involved in finding out the working outcomes of each department to ascertain their relative efficiencies. This can be made likely only if departmental accounts are prepared. Departmental accounts are of great help and assistance to the managements as information for commanding the enterprise more intelligently and effectively, since thereby all kinds of waste either of material or of cash are readily detected; furthermore attention is drawn to inadequacies or inefficiencies in the working of departments or units into which the enterprise may be divided (Pendlebury Groves, 2004). Significance of Departmental Accounts Preparation of Departmental accounts is helpful to the business in the following respects: Easy to comparing the performance of each departments Departmental accounts enable the businesses to compare the performance of one department with another department. It also helps an organisation to rank departments using their earning values. The overall profit on sales, namely RM 490,000 on a turnover of RM 2,730,000 is probably quite satisfactory; yet in the absence of departmental accounting the loss incurred by Department C and D would not be revealed. Easy to evaluate departmental growth Departmental accounting helps an organisation to evaluate each departmental growth separately on the basis of trading results over period of time. An endeavour may be made to push up the sales of the department which is earning maximum profit. To explain it further here is an illustration: The above table shows an individual product growth of ABC organisation for three years. Product D is a continuous loss making product whereas other products such as profit for product C is continuously decreasing over a period of time. Using departmental accounting for this organisation became easier for management to evaluate the performance of these products. Decision making Departmental accounting makes it simplier for management to make conclusions if they are having more than one product, they can actually forecast the future performance of a product. Most of the time decision includes some questions such as whether a product is profitable or not, if the product is not profitable whether they should continue to produce that product or just eliminate it, what would be consequences of eliminating a product. Here is a further interpretation using illustration 2. Management can actually decide whether they should continue to produce these five products based on their growth over a period of time. Let say product D as this product is continuously making loss since 2009, it became easier for management to decide whether they should produce product D or they should eliminate this product. Furthermore they can rank the product based on their profits. For example Product B is the most profitable product. Easy to prepare departmental budget Departmental budgeting assists an organisation to prepare budgets for each department. A budget ensures that an organisation can pay for costs for all products and dont have risk of going into debt to keep business running. To construct a complete budget, an enterprise must understand how to set aside finances for each department and understand how each department works simultaneously to make up the full-scale plan. ABC organisation can actually evaluate whether they can afford these departments or not. If we compare Department B and Department C, then B is a profitable department whereas C is loss making department. Now the management have to decide whether they can afford expenses for Department C in next year or not because they are not sure whether it can generate profit or not in next. 3.0 Four Fundamental Accounting Concepts 3.1 Going Concern Concept The going concern concept assumes that business will persist with its business activities in the foreseeable future; thus the accountant will not suppose that there is a desire to cut back on business operations or an intention to liquidate. The significance of this concept is that items should be valued not at their break-up value but at their net book value, based on the estimation of the cost of the depreciation provision. Without this assumption, preparation of the balance sheet would be much more difficult (Pizzey, 2001). Examples of going concern concept The RM 2.6 billion inventory for Sara Ltd in 2012 is reported at the cost originally paid to purchase the inventory. This is a reasonable figure because, in the normal course of business, Sara Ltd can expect to sell the inventory for this amount, plus some profit. But if it were assumed that Sara Ltd would go out of business tomorrow, the inventory would suddenly be worth a lot less. The going concern concept allows the accountant to record assets at what they are worth to a company in normal use rather than what they would sell for in a liquidation sale (Pizzey, 2001). Another example is fixed assets, we show fixed asset at cost less depreciation to rather their current value in the second-hand market, because they are held by the firm not for immediate resale, but to be used by the business until their working life is over. This is clearly an assumption on which the balance sheet is based (Pizzey, 2001). Before the accounts are certified as showing a true and fair view, the auditor must be satisfied that the company is a going concern and that it will continue to function successful in the future (Pizzey, 2001). This the profit measurement calculation is insulated from fluctuations in the value of fixed assets, and the spread of the capital cost of an asset over the years of its useful life, by depreciation, is supported by this principle (Pizzey, 2001). 3.2 Matching concept This is sometimes called the accruals principle. Its purpose is to match effort to accomplishment by setting the cost of resources used up by a certain activity against the revenue or benefits received from that activity. When a profit statement is compiled, the cost of the goods sold should be set against the revenue from the sale of those goods, even though cash has not yet been received. Expense and revenue must be matched up so that they concern the same goods and time period, if a true profit is to be computed. Costs concerning a future period must be carried forward as a prepayment and charged in that period, and not charged in the current profit and loss account. Expenses of the current period not yet entered in the books must be estimated and inserted accruals (Pizzey, 2001). Example of matching concept Jason pays rent for his guest house of 1000 RM per year, in a lump sum at the end of the year. If he did not use the accruals concept, accounts would show zero rent expenses for the first eleven months of operation and then a heavy rent expense at the end of the 12th month. In order to show more realistic and accurate monthly profit and loss accounts, he should accrue the sum of RM 1000/12 and then adjust for any differences at the end of the year. 3.3 Prudence Concept The prudence concept is often referred to as the conservatism concept. The preparation of accounts requires judgements to be made about the future and because of the uncertainties associated with this a prudent or cautious approach is required profit determination. Under this concept all expected losses should be taken into account immediately they are known about, whereas expected gains are not recognised until actually realized. An example of the widespread use of the prudence concept is closing stock valuation. The normal rules is that closing stock should be valued at cost but if the market value of the stock falls below cost then the market value should be used. This is the lower of cost or net realizable value that is generally applied to stock valuations (Pendlebury Groves, 2004). The prudence concept is clearly useful in terms of preventing over-optimistic calculations of profit to be reported. Overstatement of profit might lead excessive dividend payments being made or to incorrect investment decision being taken. However, the concept of prudence should not be taken to excess because the understatement of profit which would result might be just as misleading as overstatement and might discourage investment unnecessarily (Pendlebury Groves, 2004). 3.4 Consistency Concept In accounting there are often several acceptable ways of determining asset values and the proportion of the cost of assets that should be borne by each accounting period. The consistency concept requires there to be consistency if treatment of like items within each accounting period and from one period to the next. In other words once one of the generally accepted methods is chosen then the method should usually be used consistently from year to year (Pendlebury Groves, 2004). However, if there are compelling and justifiable reasons for changing the method of valuing a particular item. E.g. closing stock, then this is permitted under the consistency concept, but the impact of the change on current year profit and the impact the change would have had on accounts of the previous year should be reported to provide comparability (Pendlebury Groves, 2004). 4.0 Users and Uses of financial statements and accounting information There are different kinds of users of financial statements. The users of financial statements may be inside or outside the business. They use financial statements for a large variety of business purposes and their ability to understand and analyse financial statements helps them to succeed in the business world. 4.1 Classification of Users of Financial accounting Information The five users of financial statements are classified and explained as follows: Investors Investors are concerned about risk and return in relation to their investments. They require information to decide whether they should continue to invest in a business. They also need to be able to assess whether a business will be able to pay dividends, and to measure the overall performance of the business management (Riley, 2012). Customers Customers require information about the ability of the business to survive and prosper. As customers of the companys products, they have a long-term interest in the companys range of products and services. They may even be dependent on the business for certain products or services (Riley, 2012). Employees Employees are seeking security of employment and a return for the work they do. Employees would therefore be looking for indications that the company is doing well enough to continue to trade into the future and is doing well enough to continue to employ them and is able to meet the salary and wages bill each month. If there is any profit or performance related component to the remuneration they will also be interested in the company performance and how close it is to triggering the bonus payments (Riley, 2012). Government There are many government agencies and departments that are interested in accounting information. For example, the IRCE needs information on business profitability in order to levy and collect Corporation Tax. For example: Various regulatory agencies (e.g. the Competition Commission and the Environment Agency) need information to support decisions about takeovers and grants (Riley, 2012). Bankers The banks are a common source of short term funds for an organisation, and the place where cash is deposited as it is received. If the bank gives loan to the company then they will be interested in the ability of the company to pay its interest and the loan amount back on the due dates. How profitable the company is and how good it is being managed will be important areas they will look at. In the case of small businesses this will revolve around the faith they have in the owner/manager (Riley, 2012). 4.2 Classification of uses of financial accounting information Accounting provides companies with various pieces of information regarding business operations. It is often conducted by a companys internal accounting department and reviewed by a public accounting firm. Small businesses often have significantly less financial information recorded during the accounting process. However, business owners often review this financial information to determine how well their business is operating. Accounting information can also provide insight on growing or expanding current business operations (Vitez, 2012). Performance Management A common use of accounting information is measuring the performance of various business operations. While financial statements are the classic accounting information tool used to assess business operations, business owners may conduct a more thorough analysis of this information when reviewing business operations. Financial ratios use the accounting information reported on financial statements and break it down into leading indicators. These indicators can be compared to other companies in the business environment or an industry standard. This helps business owners understand how well their companies operate compared to other established businesses (Vitez, 2012). Create Budgets Business owners often use accounting information to create budgets for their companies. Historical financial accounting information provides business owners with a detailed analysis of how their companies have spent money on certain business functions. Business owners often take this accounting information and develop future budgets to ensure they have a financial road map for their businesses. These budgets can also be adjusted based on current accounting information to ensure a business owner does not restrict spending on critical economic resources (Vitez, 2012). Business Decisions Accounting information is commonly used to make business decisions. Decisions may include expanding current operations, using different economic resources, purchasing new equipment or facilities, estimating future sales or reviewing new business opportunities. Accounting information usually provides business owners information about the cost of various resources or business operations. These costs can be compared to the potential income of new opportunities during the financial analysis process. This process helps business owners understand how current business operations will be affected when expanding or growing their businesses. Opportunities with low income potential and high costs are often rejected by business owners (Vitez, 2012). Investment Decisions External business stakeholders often use accounting information to make investment decisions. Banks, lenders, venture capitalists or private investors often review a companys accounting information to review its financial health and operational profitability. This provides information about whether or not a small business is a wise investment decision. Many small businesses need external financing to start up or grow. The inability to provide outside lenders or investors with accounting information can severely limit financing opportunities for a small business (Vitez, 2012). 5.0 Why community is important for an organisation A local community is a group of interacting people sharing an environment. In human communities, intent, belief, resources, preferences, needs, risks, and a number of other conditions may be present and common, affecting the identity of the participants and their degree of cohesiveness (Post, Lawrence, Weber, 1999). Business activity occurs within a community, and it is important that the community is considered in major business decisions. Businesses face community in different roles such as they could be potential employees and customers who can help the organisation be successfully. Without the community there would be no business. Community can influence business in different manners such as (Post, Lawrence, Weber, 1999) Customers as a community Community can decrease demand for an organisations product because customers are also a part of community. If businesses affect community in a negative manner such as providing low quality product, harming environment by pollution and so on, then customers as a part of community will start reducing their demand for that particular businesses product. If demand for their product will decrease then the company would be making a serious loss and without making profit, an organisation cannot survive (Taylorr, 2010). Employees as a community Employees are also a part of community and they also have a power to influence an organisation. If an organisation does not play a good role in community, then employees can actually strike or stop working in that organisation. Labour strike is a serious problem for an organisation because it can reduce the production. Reduction in production can also be a loss making situation for an organisation (Taylorr, 2010). Investors as a community Investors also play a role as a community for an organisation. By having a bad image in community, it stops investors to invest in particular businesses because investors are concern with their return on investments. If an organisation has a bad image on community, chances are high for decrease in stock value of an enterprise, which will effect investors decision of investing in a particular organisation (Taylorr, 2010). There are many other reasons which create a value of a local community for an organisation while making decisions. The best idea for survival of an entity is to have a good relationship with local community. 5.1 Corporate Social Responsibility Corporate social responsibility means that a corporation should be held accountable for any of its actions that affect people, their communities, and their environment; it implies that negative business impacts on people and society should be acknowledged and corrected if at all possible. It may require a company to forgo some profits if its social impacts are seriously harmful to some of its stakeholders or if its funds can be used to promote a positive social good (Post, Lawrence, Weber, 1999). 5.1.1 How corporate social responsibility began In the United States, the idea of corporate social responsibility appeared around the turn of the twentieth century. Corporation at that time came under attack for being too big, too powerful, and guilty of antisocial and anticompetitive practices. Critics tried to curb corporate power through antitrust laws, banking regulations, and consumer-protection laws. Faced with this kind of social protest, a few farsighted business executives advised corporations to use their power and influence voluntarily for broad social purposes rather than for profit alone. Some of the wealthier businesses leaders for example steelmaker Andrew Carnegie became great philanthropists who gave much of their wealth to educational and charitable institutions. Other like, automaker Henry Ford, developed paternalistic programs to support the recreational and health needs of their employees. The point to emphasize is that these business leaders believed that business had a responsibility to social that went beyond or worked in parallel with their efforts to make profits (Post, Lawrence, Weber, 1999). As a result of these early ideas about businesss expanded role in society, two broad principles emerged which are: The Charity Principle and The Stewardship Principle. These principles have shaped business thinking about social responsibility during the twentieth century and are the foundation stones for the modern ideas of corporate social responsibility (Post, Lawrence, Weber, 1999). 5.1.2 Importance of Social Governance in businesses An easy way to build its brand, reputation and public profile Being socially responsible creates goodwill and a positive image for an organisation. Trust and a good reputation are some of companys most valuable assets. In fact, without these, one wouldnt even have a business. One can nurture these important assets by being socially responsible (Taylorr, 2010). It is however, crucial that an organisation devise the right socially responsible program for their business. When used properly, it will open up a myriad of new relationships and opportunities. Not only will an association success grow, but so will companys culture. It will become a culture which an entity, its staff and the wider community genuinely believe in (Taylorr, 2010). It attracts and retains staff Socially responsible companies report increased employee commitment, performance and job satisfaction. By attracting, retaining and engaging staff, doing well for others reduces an organisations recruitment costs and improves work productivity (Taylorr, 2010). It attracts more customers Branding business as socially responsible differentiates it from competitors. The Body Shop and Westpac are companies who have used this to their advantage. Developing innovative products that are environmentally or socially responsible add values and gives people a good reason to buy from that organisation (Taylorr, 2010). It attracts more investors Investors and financiers are attracted to companies who are socially responsible. These decision-makers know this reflects good management and a positive reputation. Businesses should not underestimate this influence; it can be just as important as a companys financial performance. In fact, it may be the deciding factor in choosing to support company (Taylorr, 2010). It encourages professional and personal growth Employee can develop their leadership and project management skills through a well-designed corporate social responsibility program. This may be as simple as team building exercises, encouraging employees to form relationships with people they would not normally meet (Taylorr, 2010). It helps to cut business costs Environmental initiatives such as recycling and conserving energy increase in-house efficiency and cut costs. Introducing a corporate social responsibility program gives an organisation a good reason to examine and improve on its spending (Taylorr, 2010). 6.0 Conclusion After conducting this report we have learn that departmental accounting is compulsory for an organisation with more than one department because it make business activities more effective. Another thing we have learn is it very important for a survival in a local community to perform corporate social responsibilities, without doing right for community its hard for an organisation to survive in long term. Furthermore we have learnt that it is compulsory for businesses to apply fundamental concepts while preparing financial statements.

The impact of Sexual Abuse on Children Essay -- Child Abuse, Physical

It was not until recent that studies would present the impact sexual abuse has had on children. Little is known about adults who have been sexually abused. A sexually abused child has been an unspoken phrase dating as far back as the early 1970s (Finkelhor, 1984). Studies on those children who have been sexually abused are rare, although they are presented at a disproportionate rate to their counterparts. The U.S. Department of Health and Human Services is based on official statistics which concurs with the preceding statement (Briere & Runtz 1986). According to the National Incidence Studies, there has been a 67 percent increase in all forms of abuse from the years 1986 to 1993 involving children. Although there was a decrease of child sexual abuse, of the 67 percent only 10 percent comprised of child sexual abuse cases (Jones, 2001). Various reasons have been the cause for this decrease, such as†¦.. Child sexual abuse is a topic spoken about very loosely in the era we now live. After conducting my research, I would later learn that empirical research would guide me into journals with a broader spectrum on the topic. This topic interests me in more ways than one. Although my research does not deal with the mind frame of the offender, it does help me understand victimology or the relationship between the offender and the victim; which will be discussed later in this paper. The purpose of this paper is to determine the impact of sexual abuse on juvenile victims, if any at all. A meta-analysis will be conducted combining at least ten (10) professional journals and books. The importance of this study depicts the everlasting traumatic effect that sexual abuse has on children and whether the impact is no more than immediate or ... ...xual abuse was rare early on, when conducted it was combined with adults who too were abused. Some studies specified child abuse by gender, focusing either on boys, or only girls. Methodologies used by researchers had some limitations as well. Some depended on clinician’s reports rather than self-reports from the victim. In early research, longitudinal studies were not conducted. CONCLUSION: This meta-analysis reconfirms prior research findings; the impact of child sexual abuse can be traumatic, everlasting, and symptomatic. Nevertheless, some sexually abused children may never experience any interpersonal symptoms. These findings have a number of important implications for theory development (Tackett, Williams, & Finkelhor). There has not been a proven relationship between sexual abuse and suicide since a third event can produce both (Briere & Elliot).

Ethics in Fashion

Ethics in fashion Brands such as Hollister, Superdry and Jack Wills are in high demand at the moment. These fashion giants make billions of pounds a year selling top of the range clothing, specifically designed for 14-18 year olds. These brands all follow strict ethical policies, for example Jack Wills is part of the Ethical Trading Initiative, which is an alliance of companies working together to improve the lives of poor and vulnerable workers in the countries in which these clothes are produced. Although over half of Britain’s consumers think that the ethical production of the clothes they buy is important many companies cast a blind eye towards the production environment of their clothes. Their workers may have decent working conditions, get paid fair wages most of the time. A problem is the conditions and wages of other workers, who may not be directly employed to the company. These are called sub-contractors. Such things often take place in third world, developing countries, and are usually a first step for industrialising economies. This has already resulted in widespread poverty reduction, access to skills and sustainable livelihoods for some of the most disadvantaged communities in the world. For example, in Bangladesh 70% of GDP (gross domestic product) comes from the fashion industry. However it is not just the production of these clothes that makes the public question their morals, problems have arisen within the stores. In August 2011 Hollister were charged with discrimination towards one of their Muslim employees, who was criticised for wearing a hijab in store. Months later two stores in America were noticed for not following the Disabilities Act, due to the fact that they have a porch-like entrance that contains steps while customers in wheelchairs have to access the stores through automatic side doors rather than the main entrance. Customers felt that they were being ‘separated’. Furthermore, in November 2010, Hollister prevented an employee from wearing a red poppy into work. This sparked controversy, and attracted unwanted attention from the media. Human rights activists have also pointed out the various ethical issues behind the preparation of fashion products. When companies are not following a strict policy, and sometimes even when they are, workers can be treated very badly. Extremely low wages, long hours, unsafe working conditions and harassment are some of these issues. Additionally, environment protection activists have brought up ethical issues related to the fashion industry time and time again. The main complaint is about the production of cotton, and how a large amount of pesticides are used. The use of toxic pesticides leads to air, water and soil pollution. These are detrimental to the health of the workers applying them, and people living nearby. All of these issues would have been impossible to unearth had it not been for the power of the media. Technology such as mini cameras and microphones made it possible for journalists and in some cases the ordinary public, to go undercover into one of these stores. The media can also publish stories and pictures to a wide range of people, thus making more people aware. The concept of ethical fashion is old; however it has gained more popularity recently. This may be due to the fact that fashion is changing and developing even more resulting in unethical shortcuts being made. These shortcuts may not always be in the best interest of the environment, or indeed the employees. Also, as awareness about environment conservation, cruelty to animals and ethical issues in business is rising, fashion brands are also increasingly adopting ethical means. Customers are also becoming more aware, and consequently the demand for ethically produced clothing is on the rise.

Participation in Unit Discussion Boards for Academic Purposes Essay

Technology has currently changed the way people live in that it has made living and communicating easier for them. One of the most significant contributions that technology has given is the Internet. It has allowed people from all over the globe to communicate without the use of wires and without having to exert too much effort. More importantly, it has improved the way academic institutions provide education to their students. The Internet has given way for â€Å"virtual universities,† which â€Å"exists in the digital reality of the Internet, although it would also need to have extensions in physical reality for assessment purposes, which could provide optional experiences in situated learning† (Tiffin & Rajasingham, 2003, p. 136). There are numerous ways on how students and instructors communicate to make distance-learning work. These would include electronic mail, instant messaging, live teleconferencing, specific platforms designed for educational purposes, and discussion boards. Tools like these make it possible for students and teachers to exchange information even if they are miles apart. It gives them the capability to be flexible in terms of their schedule and workload. It also lessens the cost that they have to shoulder for their education compared to that of traditional education because they do not have to spend money on commuting to and from the university’s campus. â€Å"The promise of the Internet for education was the interactivity of the medium that allowed the students to interact and actively participate in any learning process† (Shimojo, Ischii, Ling, & Song, 2005, p. 87). As mentioned earlier, one of the tools that virtual classrooms use is the discussion board, which is an â€Å"asynchronous communication tool that allows one individual to post a comment or question online. Other individuals who are members of the same discussion board may read that comment/question, and respond with their own remarks over time† (Virginia Tech, n. d. ). Only students and their instructors have access to this site. Instructors may create the discussion boards for their overall course or for a certain topic so that the students are able to communicate and share information in a place where posts are organized and can be tracked and monitored. Discussion boards are beneficial to both students and teachers because it allows them to discuss topics more extensively through the aid of the Internet. It would also extend and maximize the time that they need to talk about their lessons and other concerns, as class time is sometimes not enough to cover everything. Discussion boards provide the opportunity for every student to participate actively in the discussion with the chance of receiving comment and feedbacks not only from the instructor but also from the other students. Most of all, discussion boards can be constantly accessed and has the ability to store conversations as is, unless it is deleted by the moderator or instructor who controls the board most of the time. However, because discussion boards are powered by the Internet and technology, it also has its limitations. Although this rarely happens nowadays, power failure can limit the students and teachers’ capabilities of interacting through the discussion board. Also, students who do not own a personal computer of their own might find it difficult to join in the discussion on a regular basis. There are also those who are afraid of using technology and will rather communicate personally than use the Internet. Students may also fear miscommunication and misunderstanding, which would lead to conflicts either with other students or with their instructors. â€Å"Misinterpretations may go unresolved or may take several communications before they are resolved† (French, French, Hale, Johnson, & Farr, 1999, p. 145). As such, students might not fully appreciate discussion boards and will ultimately have a negative effect on their learning. If students choose other Internet-based educational tools over the discussion board, they may not be able to maximize the full potential that virtual classrooms or universities can offer. Although they would still be able to communicate and interact through other means, they would not have the comfort of having their messages and posts arranged chronologically and stored in a safe place over a period of time. Not participating in a discussion board would also mean that the students and teachers would have to wait for the class to virtually meet again to discuss their concerns further. However, this would take up the actual class time and some instructors would choose to teach than discuss concerns, which means that students may not be able to talk about other things and interact with each other. Active participation and support for discussion boards, therefore, are needed for virtual classrooms to be effective. They can be encouraged through incentives like a reward for having the best post or comment in the discussion. Instructors should also think of interesting topics to discuss so that the students do not get bored and opt to stay out of the interaction. Also, instructors should require their students to regularly post content and comment on other people’s work. Indeed, technology has proven to be one of best innovation that man has ever seen. This is especially appreciated in the field of education because it has allowed people to receive education even at the comfort of their homes. It has allowed people from different countries of different backgrounds to share information and knowledge with each other. Classes are not limited to their schedules because students can still discuss their concerns over the Internet even after class hours. Different tools are provided to students to maximize their learning process. Discussion boards should be supported and used because it is one of the best Internet-based educational tools that they can use in virtual classrooms. References French, D. , French, H. , Hale, C. , Johnson, C. , & Farr, G. (1999). Internet Based Learning. Virginia: Stylus Publishing, LLC. Shimojo, S. , Ischii, S. , Ling, T. W. , & Song, K. (2005). Web and Communication Technologies and Internet-Related Social Issues. New York: Birkhauser. Tiffin, J. & Rajasingham, L. (2003). The Global Virtual University. New York: RoutledgeFalmer. Virginia Tech. (n. d. ). Discussion Boards. Retrieved February 17, 2009, from http://www. edtech. vt. edu/edtech/id/ocs/discuss. html