Roles of a financial manager - Free Essay Example

Sample details Pages: 21 Words: 6214 Downloads: 2 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Introduction Of The History Of The Function And Qualifications Of A Financial Manager First we need to understand the term ‘financial manager, Brealey, Myers and Allen (2008, p.6) referred this term to anyone in an organization who is specialized in finance and responsible for the companys investment or financing decision, large corporation may name it as ‘controller, international conglomerates even appoint a Corporate Financial Officer [CFO] to be responsible for corporate planning. History Of The Financial Managers Function Ever since 1900s and even after the Great Depression in 1930s, the primary role of a finance people was only a descriptive discipline on bookkeeping which means accurately recording all transactions related to the payment of suppliers, billing of customers, and handling of cash passing through the accounts department and issuing periodic financial statements. Until late 1960s increased competition in industries forced financial managers to shift their focus towards evaluating investment opportunities and making decisions on the choice of assets and liabilities necessary to maximize the companys value. The 1970s and 80s was a period of increased international competition, CEOs became concerned with operational efficiency to cope with the fast growing market, this included the accounting functions which was streamlined and required to reach out to becoming a profit center for the whole organization (Besley Brigham, 2005, p.6). This transitional shift was gradual and finance managers roles are no longer stuck solely to the accounting functions, hence a new operational trend brought in a new breed of heavily educated controllers profession with MIS training and computer systems operational capabilities to bring forth efficiency and accuracy in management reports and analysis versus the old accounting systems. Olley (2006) quoted a study by the Institute of Management Accountants (IMA) [The Practice Analysis of Management Accounting (1996)] which mentioned that since the mid 1980s, management accountants have transitioned from the traditional role of being a ‘number cruncher to an internal management consultant and decision-support specialist. Over the century, finance manager has risen to a highly educated, professional and useful positions in the entire corporate structure. Don’t waste time! Our writers will create an original "Roles of a financial manager" essay for you Create order Qualification Requirements Of A Financial Manager [FM] In normal practice, a finance manager has to have ACCA/ HKICPA or degree in accountancy or financial planning academic track record or even a chartered accountant qualification, who may possess a minimum of 10 years experience in accounting and financial planning. The traditional career path towards a Financial Manager was through the accounting clerical ranks, then move onto being an assistant accountant and accountant. Other recruiters would prefer one who has been an auditor as this experience allows the individual a wide exposure to auditing and learning from different industries, knowledge of financial situations and how to avoid human or systems errors, so that the person is more affluent on how to manage a smooth transaction flow. Expectations From Corporations, Job Description And Key Attributes Of FM Expectations From Corporations The functions, levels and scopes of responsibilities of financial managers can be very different depending on the size of organizations. For large corporations, the generic role is highly focused on strategic analysis while for smaller organizations, the role could only be more concerned on the collection and preparation of accounts and ledgers. Michael Page International, one of the worlds executive recruitment agent, posted a front page headline advertisement in Classified Post of South China Morning Post on 14 November 2009 in the need of a Chief Financial Manager. The advertisement stated the incumbent will be an integral part of the senior management team, report to the Managing Director [MD] with the ultimate responsibility for the control of the global finance operation of a new venture. The person will need to manage the cash situation of each branch of the business and exercise the financial strategy across multiple locations and will need to build the necessary reporti ng, risk and control frameworks. The person also needs to prepare analysis and financial models and ensure compliance to corporate policy and national accounting practices. In addition to technical finance advice, the incumbent should possess strong commercial acumen and will work closely with the MD on strategic growth and development plans for the business, furthermore, to liaise with shareholders, key investors and build relevant banking relationships. The client expected someone with experience working within an entrepreneurial environment and display the ability to be part of a dynamic team. Allicolven, another executive search consultant, listed the criteria on its advertisement in JobsDB (13 November 2009) that the applicant has to provide value-added insight into opportunities and risks, responsible for completing the statutory consolidated financial audit for the organization, as well as ensuring the impeccable application of global accounting policy issues for the compa ny and its subsidiaries, the development and maintenance of global controls surrounding treasury and cash management. The client required from the incumbent excellent leadership, proven understanding of regulatory capital issues and align with regulators, excellent communication and command of English and Chinese. These advertisements include all the criteria this paper aims to discuss on and one can easily see the challenging roles of a finance manager nowadays which exceeds the normal accounting functions already. Job Description Of FM Typical work activities, stated in the Job Description of a Financial Manager in JobsDB (9 Nov 2009), Prospects (16 Dec 2009), and Careerplanner (16 Dec 2009) are summarized below, with each requirement stating clearly a standard that has to be met and how the results of the good work would impact the organization: Manage and oversee the daily accounting functions to ensure relevant accounting activities are handled in compliance with the regulatory requirements and group accounting policies and maintain the highest standard; Coordinate and execute all financial related activities in the groups businesses to ensure the proper financial management and minimize the financial risks; Assist the top management to formulate strategic and long-term business plans; Monitor and supervise the month-end closing to ensure all management reports are tendered on time and with accuracy; Prepare and review monthly financial charts for all offices, debrief the financial data and resu lts into business implication to relevant divisional heads; Compile various periodic analytical reports and hold discussion meetings with department heads timely to alert them of the updated business performance; Liaise with external auditors to ensure annual auditing is performed smoothly; participate in the group internal audits to ensure proper control procedures are in place; Monitor cash flows, oversee the total funding, predict future trends of cash and fund management to optimize the benefits of the companys fund usage; Establish the annual budget program and financial models to sustain a smooth and comprehensive process; Handle taxation and legal matters; Review and implement efficient and effective internal control system, make recom- mendations on existing work procedures to improve efficiency. Set up accounting software to ensure it meets the corporate accounting requirement; Supervise the accounting staff locally and ensure the accounts department is well managed, liaise with overseas accounting heads to make sure appropriate guidance and directions are given. Assist in appropriate recruitment and provide coaching and training programs to staff members and conduct performance review for them; Work independently, when applicable, take the initiative to provide input on process improvements as it relates to reconciliations; Develop network and relationships with community and external contacts, such as customers, auditors, solicitors, bankers, brokers, creditors, insurance companies and statutory organizations. Provide assistance and solutions to them whenever necessary; Analyze and keep updated of changes in legislation, financial regulations, competitors move and market trends, research and report on factors influencing the organizations business performance and advise the management accordingly. The Key Attributes And Competencies Required For FM It is almost a prerequisite for a professional finance manager to be analytical, rational, cautious and meticulous yet possessing a macro view of the whole accounting picture, ethical, risk sensitive and inquisitive to detect fraud in any areas in the organization. General personal attributes such as being hardworking, independent with initiative, responsible and accountable, well organized, efficient, timely, cost-effective, self motivating, willing to work under pressure are expected. In addition, management skills to enhance productivity of the accounting team, interpersonal skills in proactively communicating the financial facts and findings to the management, coordinating with other department personnel and decision makers, and being a team player would be most appropriate and eligible to be a finance team leader. Typical Accounting Roles Of Financial Managers And The Critical Aspects Gitman (1992, p.8) defined that financial management is in the arena of business management, dedecated to a careful selection of sources and prudent use of capital, with the aim in enabling a spending unit to move towards the direction of reaching its goals. The duties and responsibilities of financial managers vary with their specific functions and position titles in different organizations, this includes being a controller, treasurer, credit manager, cash manager, internal auditor, taxation manager, risk and insurance manager. Each of these functions has their critical aspects and prime objectives. Function As A Controller Controllers direct and compile the preparation of financial analysis reports concluding and forecasting the organizations financial status. These analyses include income statements, balance sheets, continual review of revenue and expense trends and analysis of future earnings. Controllers provide periodic compilation of business cycle forecasting statistics and periodic calculation of a standard set of ratios for corporate financial performance and regulatory authorities. Controllers make financing decisions typically including should the company raise funds by borrowing short term or long term debt or by selling stock and equity, timing to pay dividends and timing to sell the debt and equity. The long range plan should include a listing of capital investments required and calculate the economic benefits to attain the revenue and profit objectives. Brigham Ehrhardt (2002, p.502) mentioned clearly that effective capital budgeting and funding allocation including cash management, bu dgeting, sourcing and requirement can improve both the timing and quality of asset acquisitions, all of these decisions affect the investment profile of the company hence impact the shareholders value. It is common that controllers oversee the accounting, audit and budgeting, logistics departments and are responsible to communicate any financial variances and adverse trend results to management, along with recommendations for improvement. With regards to budgeting, Mason (2007, pp.121-123) briefed that a controller should determine various budgets on sales and revenue, revenue expenditure, profit and loss, capital expenditure and cash budgeting. The prime purpose of budgetary control is to maintain expenses to be spent within the limits of income. As the budget is set, a controller must control costs and management overheads and allocate the costs accordingly. Figure 1.0 illustrated basic elements of management overheads, listing clearly actual expenses versus the budget assigned . Function As A Treasurer Treasurers are responsible to oversee the organization cash, execute capital-raising strategies to support expansion of the company. Basically, as Brealey et al. (2008, p.6) mentioned, treasurers look after the investment of funds and manage associated risks, supervise cash management and deal with merging and acquisition activities. To ensure tasks to be properly processed, they need to maintain relationships with bankers, stockholder and other investors holding the companys securities. An example of Allied Air Products, given by Besley Brigham (2005, pp.690-691) which issued different classes of securities because the finance team was aware that different investors had different risk and return trade off preferences, so to appeal to the broadest possible market, Allied offered securities to attract as many different types of investors as possible. Besides, different securities are more popular at different points in time, the company can issue whatever is popular at the time the y need money. A wise strategy that takes advantage of market conditions can lower a companys overall cost of capital. Function As A Credit Manager Credit managers have to tailor make credit agreements that concerns the indebtedness limits, evaluate the credit applicants, ensure that the company maintains a fixed amount of working capital to cover the companys operating cash needs. Primarily, they monitor the companys issuance of credit, develop credit rating criteria and determine the ceilings, establish an accounting system for the sake of banking transactions (Van Horne, 2002, pp.449-459). Furthermore, they are responsible to review the collection reports, status of outstanding balances, then arrange to collect debts of past-due accounts or submit the delinquent accounts to solicitors or outsourced agencies for collection. This role ensures the company to have valid funds for the operation and arrange new sources of finance for a companys debt facilities. Function As A Cash Manager Cash managers monitor and control the flow of cash, control check stock, signature plates, separate the responsibility for the cash receipts and bank reconciliation functions, process all accounts payable and receivables, and cash application transactions in accordance with rigidly defined procedures. Petty cash authorization and usage is to be supervised, recording incoming cash payments and verify amount of cash discounts taken. All above measures have to be scrutinized to ensure proper cash in-flow record and usage to meet the business and investment needs of the company and avoiding the risk of committing fraud if the operations are not monitored well. Least to mention, cash flow projections are required so that the management needs to determine if external loans are needed to meet the cash requirements or if surplus cash can be invested in other interest-bearing instruments. Cost accounting and Inventory accounting is another major role of Cash Managers, they need to conduc t job or process costing and verify the inventory valuation, because inventories form a link between production and sale of products. Van Horne (2002, p.463-465) explained that cash managers measure the benefits of inventory versus the cost, like account receivables, inventories hedging should be increased as long as the resulting savings exceed the total cost of holding the added inventory. Other than paper work, cash managers have to coordinate periodic physical inventory counts, audits and allocation methods, and provide periodic compilation and evaluation of the inventory costs. Function As An Internal Auditor And Coordinator With External Auditors The scheduling and management of periodic audits within the company lies upon the shoulder of the Internal Auditor. The preparation of audit reports and communicating the findings and recommendations to the management and board of directors is essential. Without saying, they are responsible to assist the annual external auditing. Auditing for fraud especially for small scale transactional fraud is difficult, so by observing the environment, the managing persons accountabilities and employee lifestyles may help in detecting unnoticeable fraudulent act. American and European based corporations have their own internal auditors who perform ad hoc auditing within the corporation worldwide at least once or twice a year. Function As A Tax Manager The reporting requirements of all governmental authorities have increased significantly and become more complex, so it becomes mandatory that companies comply with the changing federal and local tax laws and regulations. Tax managers handle the tax filing and reports for the organization so they must be familiar with tax laws and report timely to the Inland Revenue and tax authorities. Profound knowledge of and experience in international business and personal tax laws will help in this role although company may hire external tax consultant or tax attorneys. Tax managers should review the annual and strategic plans to develop the tax jurisdiction and liabilities for each period, develop tax shelter policies, research the foreign tax consequences of the business plan, recommend actions concerning all tax adjustments and at times, defend the company in respect to disputed tax matters. Eun Resnick (2001, pp.475-486) recommended some measures to be taken by tax managers, such as accel erating deductions which involve depreciation, making use of local and foreign countries tax credits, avoiding non-allowable expenses, increasing tax deferrals and obtaining tax exempt income to use the excess tax savings in other forms of investment. It is critical that the application of tax laws must be considered in many day-to-day operating decisions, setting up business operations overseas, utilize tax havens, consider personal tax situation when hiring expatriates which will help to avoid paying excess taxes by the company or individuals. Function As A Risk And Insurance Manager And Liquidity Crisis Manager Risk and insurance managers oversee the operations, projects and production programs to minimize risks and losses that may arise from financial transactions and business operations. They need to manage the insurance budget, analyze and measure risks of the investments, direct operations of brokerage firm which were commissioned in buying and selling securities, insurance negotiations, and finally select the insurance brokers and carriers. Establishing procedures for custody and control of assets, records, loan collateral, and securities, review reports of securities transactions and price lists is critical to ensure safekeeping and analyzing the market conditions. Rowe et al. (1994, pp.383-386) suggested risk managers to work on the capital cost overruns, nationalization of facilities as some countries may nationalize certain industries with little or no compensation to the previous owners, ecological costs notably in the asbestos and tobacco industries, sales fluctuations, market growth rate, companys market share, investment required, cost of production, raw material scarcity, deterioration of margins for competing products, and technological advances. They would identify the key variables that have impact on the business decision, after all, a long range plan should include an in-depth assessment of the risks that may occur as a result of the business plan. If impending problems are predicted, company can avoid going into involuntary liquidation. Functions Specifically Required In Financial Institutions Financial managers who serve in financial institutions, such as commercial and investment banks, finance associations and credit unions, oversee a variety of functions, including loans, trusts, mortgages, futures, lines of credit and investments. They must be highly familiar and operate in compliance with the State laws and investment regulatory rules and always keep abreast of the fast growing array of financial services and products. Arnold (2005, p.627) suggested that managers have to evaluate and examine application, approve or reject, lines of credit and commercial, real estate and personal loans, they also need to be aware of, and assess the international risk that arises due to foreign currency exchange rates and inflation rates, economical and political situations which may impact the local and foreign countries bonds requisition. Liability Responsibility Financial manager, regardless of the functions above, should monitor the accruals, take a standard review of customer advances in the closing procedure if the company regularly deals with a large amount of customer deposits. They should plan the current and long-term liabilities, such as accrual for bonuses, commissions, property and income taxes, royalties, unpaid wages and vacation pay, warranty claims, by period, in addition, they can analyze each way to reduce the companys obligation such as using just-in-time inventory methods to reduce accounts payable and arrange for a good payment terms for product or materials purchase and update the projected debt status to the year-end closing (Spiceland et al., 2009, p.358). A cautious procedure and alertness will assist the companys growth with little draw back. Organizational And Strategic Roles Of A Financial Manager As computerized systems are unanimously used in corporations, so finance managers can utilize more time in establishing strategies and implementing the short and long term goals for their corporations. As Part Of Management With Management Skills A Financial Managers function can be very distinct and like any other department manager, a finance manager needs to have general management skills such as A) Planning on what work is to be done and the completion schedule in the accounting department, especially in the timely processing of transactions and guiding the budgeting process; B) Organizing the financial tasks, office management, and software, hardware utilization; C) Directing the department work to ensure it operates in an orderly manner; D) Measuring the performance of all key aspects of the department to ensure that performance meets or even exceeds the standards set; E) Delegating work to accounting subordinates and F) Process controlling and constant reviewing if assignments are completed with accuracy and within the time frame; F) A finance manager must have a good knowledge of both company and industry operations in order to know how they impact the operations and new strategic move of the organization. As A Strategic Business Partner Any business decision, in particular the crucial strategic move, cannot dart ahead if without assessing the financial implications. This extends the domain of a finance manager to be involved in strategic business management. To compete successfully, a company must analyze its cost position relative to that of competitors, finance manager will play a strategic role here to provide competitive-cost analysis, if all competitors costs are researched, the company can project future price levels, anticipate competitors moves, prepare countermoves, and assess the potential of its strategies for success. Van Horne (2002, p.199-200) interpreted competitive-cost analysis begins with an analysis of strategic cost-driving factors which determine a companys relative long-run position. The initial question is to determine which costs are relevant in a strategic sense, should the company ‘do the things right by cutting costs in the short run or ‘doing the right things to position the organization for long term cost advantages by exploiting opportunities for excess returns. Rowe et al. (1994) had a good insight by raising a number of questions while revealing the financial analysis, the manager should ask if the new strategy is appropriate given the companys current financial position in the industry, do we have the financial resources to initiate the strategy, are financial resources being allocated correctly in order to achieve the strategic goal, should acquisitions be considered, should outsourcing be considered. Finance manager can help in companys growth by determining a wise use of the strategic funds (which is total funds available minus the baseline funds) for purchase of new tangible assets such as facilities, equipment, and inventory, to increase working capital, and to fund direct expenses for research and development, marketing, advertising and promotions and even for mergers and acquisitions. As Corporate Policies Writer And Evaluator Being cautious and versatile in the financial principles and discipline, knowing a thoughtful planning would affect the strategies of the company, finance manager should initiate the details of all procedures, the authorization and limitations of peoples act, regardless such act is aggressive or ignorant, into written polices and procedures. Such policies can include the operation of the accounting systems and statements issuance, the inventory purchase and control, capital and asset investments, human resources compensation plans and expenses, capital evaluation and auditing control measures must be enacted into a procedural manual for all divisional managers to follow suit. Besides, authorization and procedures of credit and collection policies, dividend polices with regards to the dividend amount and payout timing must be thoroughly documented and regulated because rightful process allow less human error or falsified ethics, avoid paying excess tax which would overall influence the level of a companys accounts receivable. A good policy and practices impact the quality of the trade accounts, increase the companys branding and competitive edge in the market. Handle Mergers And Acquisitions And Consolidations Financial managers have an essential function in mergers and consolidations, in global expansion and related financing. The primary motive and purpose of merging two companies is to increase the value of the combined enterprise. Say if company A and company B merge to form a company C, and if Cs value exceeds that of A and B separately, then synergy exists and such merger should be beneficial to both As and Bs shareholders. A recent headline is Bank of Americas [BA] 2008 acquisition of Merrill Lynch which made BA the worlds largest wealth manager. Both Brealey (2008, p. 883) and Brigham Ehrhardt (2002, p.970) cited on the same record breaking example of AOL spending a significant amount of USD156 billion in acquiring Time Warner, aimed to create a company which offer consumers a comprehensive package of media and information products. Financial managers possess extensive and special knowledge in the areas of risks reduction, valuing the targeted firm, compliance of merger regulati ons, international foreign exchange, tax considerations, analysis of the companys current surplus funds, merger analysis of benefits of the complementary resources of income, and last of all provide a post-merger report. Without the merger analysis by financial managers, these merger and acquisitions and consolidation in the market would not have been active worldwide, especially in the USA. Maximize Shareholders Value A competent finance manager should act in the interests of the companys owners and shareholders, maximize current wealth and profit of the organization by increasing the companys market value. To do so, monitoring the equity of the organization in terms of debt and credit is important, because investors expect a high return on the capital invested in terms of dividends, minimized liabilities and a maximized stock price. Brealey et al. (2008, p.22) explained that the real assets of the organization need to produce sufficient cash to satisfy bankers debt, so the capital budgeting responsibility of the finance manager plays an important role to calculate how much money the company can invest and into what kind of assets that could be predicted to earn the most and fastest, and diffuse all concerned risks. This measure is to ensure enough flow of money from investors into the company is well utilized and then maximize the return back to them to satisfy the shareholders. Summary With any and all of above accounting and organizational functions that Financial Managers have to perform and fulfill, it is almost imperative that they should take the initiative to advise, make recommendations for improvement to the management on all financial related matters. Acting as a counselor and invigilator of senior management is critical and affect the survival of the company. Prince (2005, p.15) quoted an example on the CEO of Kmart who exercised extensive high spending manners, extravagances and received excessive executive compensation in the cost of the corporation finally led to the bankruptcy of the company in January 2002, now became a subsidiary of Sears Holdings Corporation. Likewise, General Motors Company [GM] which was ranked as the largest US automaker, filed for liquidation in June 2009, finally assisted by US â€Å"Governments Troubled Relief Program and commenced its reorganization since July 2009. On the other hand, the low resource utilization manner o f Murdoch (Prince 2005, p.15) was advised to use the high value assets to offset News Corporations debt, eventually, the company was spared liquidation due to the financial approach. Nowadays Financial Manager Versus Traditional Accounting Manager And The Challenges Accompanied With This Role There is a growing realization that a Financial Manager is no longer called on only to process accounting transactions and issue financial statements when these tasks require detailed technical knowledge but no considerable management or analysis skill. Instead, the modern finance manager or controller must exhibit additional mastery of a multitude of management skills, so that the accounts department runs in an efficient and effective manner, offers a detailed analysis of financial statement results, recommends improvements, and monitors the activities of other departments and perhaps even manages the computer systems in a smaller organization. They should no longer focus on the paper driven reports, so modern finance managers need to radically change the finance report styles and to be efficiently generated by the computerized systems. Financial managers need to cope with the competitive advantage, add values to the corporation, and advance into the use of electronic spreadshe ets for financial analysis, target costing, disaster recovery planning, fraud prevention plan, inventory valuation, activity-based costing and budgeting, outsourcing information systems security and software package integration. Nowadays finance managers should utilize the analyzed information to strategize plans to maximize profits and act as business advisors to top management. Global Expansion And International Financial Management Globalization is a trend where business enterprise can search for lower production and labor costs complemented with high quality merchandise and production efficiency, companies may have a need to broaden the markets, seek for raw materials and new technology. Kim Kim (2006, p.4) defined globalization means integrating the world marketplace and creating a â€Å"borderless world† for goods and services. In the era of heightened global competition, international finance managers have to be a strategic partner by starting off to consider the external environment in terms of economic situation, the current and future stage of the business cycle, entrance of the new competitors, political and social situations. To operate globally, Brigham and Ehrhardt (2002, pp. 1018-1019) further recommended the management to consider the different currency denominations and fluctuations of exchange rate, foreign governments role, political risks, the legal ramifications, and cultural and lan guage difference, and these factors complicate financial management. Therefore the strategic plan constructed by the controller has to be in the areas of comparison to the prior year plan, the growth strategy, the business goals, profit plans for the existing business, resources and funds for new business development, standardizing the operations in one or more of the corporations financial and functional areas, and last of all tender the financial summaries of major factors and return on assets. Change Management And Contingency Planning Change within the department, the organization or constant changes from external are inevitable in the business world. A positive change is to reorganize the company to sustain efficiency, better process control and cost savings. Rowe et al. (1994, pp. 627-664) and Middlebrooks (2006) both illustrated the need for internal reorganization change by referring to American Airlines [AA] in 2006 which adopted a reorganizational change in inviting all senior, middle and junior management members to form a forum group in the hope that each accepts partnership involvement, ownership and accountability in saving the company from financial bankruptcy. The financial manager, being part of the steering group had to be open to reveal the financial situation, persuade others on the emergent need, accepted change, empowered other representatives, listened to ideas and team up with all co-workers. AMR Corporation, the parent company of AA, supported with increased flexibility for financing and inv estment. Ultimately, involvement by all members unanimously assisted the company to evolve from the joint creation of new ideas, such as expanding the air-hub connection cities and routing expansion. Whereas the negative change that finance managers have to face is bankruptcy, when a business becomes insolvent, meaning the company does not have sufficient cash or asset to pay off the debts, finance managers have to declare all the current and future liabilities and dissolve the organization through liquidation. To prevent liquidation happens, a contingency interim financial planning by finance managers should be well arranged to include assessments of debt guarantees and all contingency reserves in the monthly closing procedure. Ever since the international terrorist action in 2001 in New York, multinational companies have constructed Business Contingency or Business Disastrous Plan and Procedures which became particularly useful in the Far East in the fatal SARS epidemic time in 2003. Not only does the plan aim to save peoples lives, it includes financial managers input on how to save the company by reactivating and resourcing the inventories and asset of the company, restarting the production, how the financial reserve would be activated and to what extent and timing should the company be concluded collapsed. Corporate Social Responsibility, Especially In Environmental Protection Nowadays environmental damage, union drastic actions, poor branding or publicity would eventually cast a massive negative impact onto the organizations returns of capital and shares value. In the growth of a corporation, company must not pollute the air and water during production but such social responsibility has costs. For such, a finance manager should savvy on the political, environmental and social climate in whichever and the whereabouts the corporation operates. As recent as 2002, Starbucks responded to consumer demands, guaranteed to do business only with plantations that provide a reasonable wage to the plantation coffee worker, and had benchmarked a good environmental stewardship. This act affected Starbucks bottom line but the risk was worth investing and good will was gained enormously (Besley Brigham, 2005, p.16). Fraud Prevention A financial manager should ensure companys resources are not misused or any individual committing faulty financial reports. One would not forget the â€Å"Enron Scandal† in late 2001 which was the worlds largest bankruptcy until it was surpassed by the collapse of Lehman Brothers in 2008. Enron case was due to willful corporate fraud and corruption with irregular accounting procedures, falsifying that the company looked more profitable than it was actually by hiding the losses and blindfolded the investors. The collapse of Enron even caused the dissolution of Arthur Andersen, Enrons accounting firm, thereafter, the Sarbanes-Oxley Act was formed in 2002 to defeat corporate fraud. Gyopos (2009) called for management to be cautious on increasing employees fraud in the workplace in times of economic downturn so if management and finance managers conduct more regular and ad hoc reviews in the systems, process and operation, companies can reduce more loss. Possess Soft Skills And Self Improvement Attitude In order to cope with all kinds of changes, one has to remain positive, especially financial people who need to cater with abundance of work loads and work pressure. The success of a company does not depend on the work of the finance team alone, hence finance managers need to keep abreast of and learn updated skills and knowledge to an optimum level so as to remain competitive. This includes knowledge and process of business models, such as ISO and Six Sigma for quality improvement purposes, Balance Scorecard for total operation for the sake of generating higher revenue through departmental collaboration. With regards to people management, finance managers have to learn and practice Performance Management system [PMS] for measuring peoples performance, Talent Engagement, Retention and Succession Plan for retaining competent staff. And Work-Life-Balance for employees welfare. Above all, networking, teamwork, presentation skills, interpersonal skills are relevant to communicate with and understanding of people inside and outside of the organization. If finance managers keep learning from training programs, emerge from a stand-alone knowledge worker to a team worker, they can lead and motivate oneself and build a stronger knowledgeable and cohesive work force. Even after documenting the accounts departments work flow, positioning employees in the correct jobs, and setting them up for the appropriate training programs, the controller may apply the Best Practices idea by comparing ones work to the accounting staff of many other organizations which would allow the accounting staff to generate more work with an equal or less amount of effort. When a constant stream of innovation comes out of different companies, there is no end of the number of best practices one can implement, for such, controller should keep an eye on journals and periodicals. Conclusions A new controller does not survive, he or she has to thrive for innovation in good or bad times. Applegate (2009) commented that business entrepreneurial leaders, including finance people should look for new resources relentlessly, breakthrough the innovations and pursue opportunities. The roles of financial managers have emerged and evolved from being an accountant years ago, with their wise financial wizard, they can turn around the losing phenomenon of the corporation in the sloppy economy. They have now become strategic planner and business partner, and their roles have therefore become solidly indispensable towards the growth and profitability of the corporations. This explains why corporations have not stopped hiring and are still yearning for experienced financial professionals even in the era of economic downturn. Bibliography 1. Allicolvens recruitment advertisement for Financial Controller. JobsDB, Ref. JDB226698294 (13 November 2009). Retrieved from https://www.jobsdb.com.hk/en/job..asp 2. Applegate, Lynda M. Harreld, J. Bruce (2009). Dont Just Survive Thrive: Leading Innovation in Good Times and Bad. Harvard Business School Working Knowledge, 24 June 2009. Retrieved from https://hbswk.hbs.edu/item/6186.html 3. Arnold, Glen (2005). The Handbook of Corporate Finance. London: FT Prentice Hall Financial Times. 4. Besley, Scott Brigham, Eugene F. (2005). Essentials of Managerial Finance (13th ed.). U.S.A.: Thomson South-Western. 5. Brealey, Richard A., Myers, Stewart C. Allen, Franklin (2008). Principles of Corporate Finance (9th ed.). New York: McGraw-Hill International Edition. 6. Brigham, Eugene F. Ehrhardt, Michael C. (2002). Financial Management: Theory and Practice (10th ed.). London: Thomson Learning. 7. Eun, Cheol S. Resnick, Bruce G. (2001). International Financial Managem ent (2nd ed.). New York: Irwin McGraw-Hill International Edition. 8. Financial manager: Job description and activities. Retrieved on 16 December 2009 from https://www.prospects.ac.uk/p/types_of_job/financial_manager_job_description.jsp 9. Gitman, L.J. (1992). Foundations of Managerial Finance (3rd ed.). New York: Harper Collins. 10. Gyopos, Susie. Hard times call for more Vigilance. SCMP, 30 May 09. Retrieved from https://www.classifiedpost.com.hk/jsarticleprint.html 11. Job Description for Financial Manager. Retrieved on 16 December 2009 from https://www.careerplanner.com/Job-Descriptions/Financial-Managers,-Branch-or-Department.cfm 12. JobsDB, ref. JDB226189894 (9 Nov 2009). Advertisement for Financial Controller. Retrieved from https://www.jobsdb.com.hk/en/job.asp 13. Kim, Suk H. Kim, Seung H. (2006). Global Corporate Finance (6th ed.). Oxford, U.K.: Blackwell Publishing. 14. Mason, Roger (2007). Finance for Non-Financial Managers. London: Hodder Education. 15. Michael Page Internationals recruitment advertisement for a Chief Financial Officer. Classified Post: South China Morning Post (14 November 2009). 16. Middlebrooks, J. Rica (5 Oct. 2006). How the Role of the Manager Has Evolved Over the Centuries. Retrieved from https://www.associatedcontent.com/article/67694.html 17. Olly, John (30 Nov. 2006). Role of a Financial Manager. Retrieved from https://www.associatedcontent.com/article/91400/role_of_a_financial_manager.html 18. Prince, E. Ted (2005). The Three Financial Styles of Very Successful Leaders. New York: McGraw-Hill. 19. Rowe, Alan J., Mason, Richard O., Dickel, Karl E., Mann, Richard B. Mockler, Robert J. (1994). Strategic Management: A Methodological Approach (4th ed.). New York: Addison-Wesley Publishing. 20. Spiceland, David J., Thomas, Wayne Herrmann, Don (2009). Financial Accounting. New York: McGraw-Hill International Edition. 21. Van Horne, James C. (2002). Financial Management Policy (12th ed.) . New Jersey: Prentice Hall. 22. Walsh Ciaran (2008). Key Management Ratios (4th ed.). London: FT Prentice Hall Financial Times.

Public Health You Are What You Eat - 1696 Words

EN 101: English Composition I 14 September 2015 Public Health: You Are What You Eat The food you eat says a lot about your lifestyle. Everything you put into your mouth is affecting you somehow and someway. The affects can be good or bad but you don’t always know which it is. Eating a salad compared to eating a burger and fries will impact your body differently. People of the lower class can’t always afford the more costly salad compared to the cheaper burger. Fast food in the tri-state is one of the most accessible foods to all. Eating the unhealthy food in their surroundings creates an unhealthy society. The transformation from small-diversified farms to expansive industrialized operations has put a negative toll on the public and society. This major transformation has created socioeconomic problems with our food system in the tri-state area. These problems consist an unhealthy society caused by low food security and the polluting of our environment. Factors contributing to these socioeconomic problems include the economic status of the consuming society, the financial barrier between the cost of healthy and unhealthy food, the way industrial farms produce their food, and mass production of unhealthy fast food. One of the major socioeconomic problems in our food system is the low amount of food security. â€Å"The United Nations defines food security as occurring ‘when all people at all times have access to sufficient, safe, nutritious food to maintain a healthy and activeShow MoreRelatedShould Grass Fed Beef?1223 Words   |  5 Pagesconventional grocery stores across America. Whoever, many may be wondering whats the deal with this grass fed beef stuff? Is it worth the extra money? Is it even any healthier? Today I ll give oyu a brief overview of why I believe you should be eating grass fed beef if your going to eat beef. A Brief History of Agricultural in the 21st Century and how it applies to grass fed Beef To understand why grass fed beef is so important, and why you should be eating it, one must first understand very generally historyRead MoreWhat You Eat Is Your Business By Radley Balko And Junking Junk Food By Judith Warner1223 Words   |  5 PagesWhether or not a person wants a burger and french-fries’ or a salad from the salad bar, the decision should be up to him/her. Two articles share views on food, â€Å"What You Eat Is Your Business† by Radley Balko and â€Å"Junking Junk Food† by Judith Warner. These two authors wrote articles about how they felt about food and how it’s related to obesity. 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Costing System of Frank Burgess Organizationâ€Myassignmenthelp.com

Question: Explain On Costing System Of Frank Burgess Organization? Answer: Introduction The costing system has assumed a place of special importance in the organization owing to the benefit it possesses. It is designed in a manner that helps in evaluation of the costs that are incurred by the business. The system is composed of processes, control, reports, etc that are developed to report to the management with respect to costs, revenues, and profitability. Product costing system is utilized by various organizations so that an evaluation can be done of the manufactured goods (Venanci, 2012). Product costing provides advantages to the organization in various aspects. The product costing system helps in tracking the expenses and provides a strong track of the expenses. In the absence, the organization might suffer. Purpose of a product costing system Product Costing System is the system used by management of different organizations to assess the product costs of the goods manufactured or purchased for the purpose of resale. The costs of goods incurred prior to its sale are termed as product costs. In the case where the goods are manufactured, the product costs are the expenses incurred during the manufacturing process. Whereas, in case the goods have been purchased, the product costs are the expenses incurred to purchase the inventory and freight and cartage expenses incurred to purchase the inventory (Vanderbeck, 2013). Once the cost of products manufactured is assessed, the other costs that are incurred for making the product saleable are added to the cost of products manufactured and the total product costs are then termed as the cost of sales. This total process constitutes product costing system. The main purpose of product costing system is to assess the above-said costs step by step so that the total cost of sales can be a rrived at and the final profit be calculated for the whole process (Larry Christopher, 2012). Other purposes of product costing system are: It helps in calculation of Costs of goods manufactured per product, evaluation of the cost at the different process of production, comparison of the product costs incurred with the budgeted costs and find the deviations if any. It helps in supporting in a make or buy decision (Spiceland et. al, 2011). Further, it helps the management in the formulation of policies, fixation of the selling prices of the product and having attention on product wise profitability. Further, the product costing system helps in identifying over and under application of overheads which helps in understanding the effects of over and under application and introducing a system to fully absorb entire overheads over the production process. A proper product costing system is essential so that no cost is left unchanged to the product or service as the case may be. For example service sector costing and job costing. In the case in an organization there is a lack of proper product costing system, this shall lead to unrecorded expenses or overstated incomes which both are not good for the financial health of an organization because it shall ultimately affect under or overstatement of profits. Secondly, the product might be under priced or over priced which may also hurt the reputation of the company. In an imperfect market situation where sales are mainly dependent upon the product pricing, it is paramount important that product is currently priced (entire costs are absorbed) so that the product is able to meet out the competition in the market. For e.g, if Pepsi has to compete in the market, it has to keep its prices competitive with its competitors like Coca-Cola because a small change in their price may lead to a huge change in sales volume. In case vice versa happens that is Coca-Cola changes its prices, Pepsi has to equally react to the prices that are cut down its cost or profit margin so as to remain in the competition. Hence, a product costing system should be correct and well implemented in an organization. Schedule of Cost of goods manufactured or Cost of Goods sold Schedule of Cost of Goods Manufactured and Cost of Goods Sold Cost Sheet Amount($) Opening Stock- Raw Material 12,000 Add : Raw Material Purchased (as per Appendix-A) 1,80,000 Less : Closing Stock- Raw Material 12,000 Cost of Raw Material consumed 1,80,000 Direct Labour Cost 1,82,000 Prime Cost 3,62,000 Add: Factory Overheads Insurance- Factory 14,000 Indirect Labour Cost 1,18,000 Add: WIP- Opening Stock 4,500 Less: WIP -Closing Stock 33,500 Factory Cost 4,65,000 Add: Administrative Costs Salary 24,000 Cost of Production of Goods Manufactured 4,89,000 Add: Opening Stock - Finished Goods 11,000 Add: Other Administrative Costs Repair- Factory 8,000 Depreciation - Factory Building 8,000 Depreciation - Factory Equipment 16,000 Depreciation - Office Equipment 1,800 Less: Closing Stock - Finished Goods 16,000 Cost of Production of Goods sold 5,17,800 Some Items that have been excluded from the schedules are : Advertisement 12,000 Sales- Salary 90,000 Travel Entertainment- Sales 14,100 General Liability Insurance 2,400 Land Tax- Factory 4,500 The reason for exclusion of these items from the Cost of Production of Goods Manufactured and Cost of Production of Goods sold is that these expenses are not directly related to the production of goods. These expenses are of indirect nature and shall be included while calculating Cost of Sales (Shim Siegel, 2009). Only those expenses have been included above which are directly correlated with the production of goods. T-Accounts Answer- 2 Raw Materials Particulars Particulars Opening Balance 12,000 Raw Material Used / Transferred to 1,80,000 Purchase of Raw Material 1,80,000 Manufacturing Account (Appendix -A) (balancing figure) Closing Balance 12,000 Total 1,92,000 Total 1,92,000 Work in Process Particulars Particulars Opening Balance 4,500 By WIP tfrd to Finished Goods 4,65,000 (balancing figure) Tfr from Raw Material A/c 1,80,000 Direct Labour (5200 hrs @ 1,82,000 $ 35) Overheads : Indirect Labour Cost 1,18,000 Factory Insurance 14,000 Closing Balance 33,500 Total 4,98,500 Total 4,98,500 Finished Goods Particulars Particulars Opening Balance 11,000 Cost of Sales 5,17,800 Tfr from WIP Account 4,65,000 (balancing figure) Overheads : Salary 24,000 Repair- Factory 8,000 Depreciation - Factory Building 8,000 Depreciation - Factory Equipment 16,000 Depreciation - Office Equipment 1,800 Closing Balance 16,000 5,33,800 Total 5,33,800 Manufacturing Overheads Particulars Particulars Actual Overheads 1,68,500 WIP Account - Overheads 1,32,000 (Total Shown) Under/ Over Application of Overheads 36,500 (balancing figure) Total 1,68,500 Total 1,68,500 Accounts Payable/ creditors Particulars Particulars Opening balance 12,000 Payment to Sundry Creditors 1,80,000 Purchases during the period 1,80,000 (Appendix-A) Closing Balance 12,000 Total 1,92,000 Total 1,92,000 Cost of Goods Sold Particulars Particulars Finished Stock A/c 5,17,800 Transfer to Costing Profit and Loss A/c Selling Distribution Overheads (balancing figure) 6,40,800 Advertisement 12,000 Sales- Salary 90,000 Travel Entertainment- Sales 14,100 General Liability Insurance 2,400 Land Tax- Factory 4,500 Total 6,40,800 Total 6,40,800 Over or under application of overheads When product costing is done by an organization, the management pre-determines the overheads that they estimate to get incurred. While the product is getting manufactured there may be differences between the actual cost being incurred and the estimated costs. Such estimated costs are applied to different processes of manufacturing using a pre-determined overhead rate. Such differences are found out by the accounts team at the end of the production process. Such differences result in over or under application of overheads. Where the applied overheads are more than the actual overheads, it is said to be a case of over application of overheads and where the actual overheads are more, it is said to be under applied overheads (Needles powers, 2013). This can be understood by this example In the above example, the overheads in the month of June 2016 have been over-applied by $2,500 ($15,000- $ 12,500). The over or under application of overheads create a difference in the profitability that was estimated by the organization at the beginning of the period/ year as is done in almost every profit making organization. In order to minimize this difference, the management teams needs a lot of time and efforts so that the overhead rates can be determined with maximum accuracy levels as this pre-determined rate is the key factor in applying of overhead costs (Robinson Last, 2009). When the over or under application of overheads occur, the same are dealt by following methods by the organization: Adjusting the Over or under application to the cost of sales. The cost of sales is arrived at after accumulating all the selling and distribution expenses and adding them to the cost of goods sold. When there is under application or over application of overheads, the same is transferred to the cost of sales account. It is either done on annual basis or monthly (Lanen et. al,, 2008). When it is done monthly, the difference balance of overhead applied and actual overhead is treated as deferred income if over applied and deferred expenses if under applied and is carried forward month after month and finally adjusted with the cost of sales. Writing off the difference to Profit and Loss Account. By using this method, the difference that is the over or under application is transferred to the Profit and loss account so that it can be accounted for in the same accounting year. The drawback of using this method is that the inventory figures get overstated or understated due to the fact that these over or under applications should be properly apportioned between WIP, Finished Goods, and Cost of Sales (Needles, 2011). Adjusting the Over or under application to the Gross Profit. In this method, the over or under application are transferred to the gross profit. This method is not very widely used due to its limitations (Horngren Foster, 2008). Adjustment in Reserve Accounts In this method, the over or under applied costs are adjusted to the reserves account and shown in Balance Sheet. This method is also not recommendable as the over or under applied overheads should be adjusted in the same accounting year and should not be carried forward to next year. Another adjustment in inventories WIP Finished Goods and Cost of Sales is done so as to bring the accounts in line with the actual costs. The over or under applied overheads are distributed by using supplementary rates in WIP, Finished goods, and cost of sales (Horngren Foster, 2008). The best recommended method is an adjustment to cost of sales as the over or under applied costs is adjusted in it in the same accounting year. Evaluation of the instruction of ABC ABC stands for Activity Based Costing. This is a method of costing in which costs are attributed to different costs and processes. In other processes such as process costing, the costs are attributed to the processes and departments and then absorbed to different processes. In ABC, the costs are attributed to different major activities. In ABC, the major activities are first identified such as material purchasing and handling, quality testing of material, material ordering, setting up of the machine, etc (Charles, 2012). After identification of major activities, the cost drivers are defined for each kind of activity such as number of parts is a cost driver for material handling, number of hours is cost drivers for quality testing. The costs are then attributed to the activities using the cost drivers. ABC was introduced to overcome the shortcomings of other traditional costing systems. In order to evaluate the introduction of ABC for the said organization, following advantages and disadvantages of ABC shall be considered- Advantages- It helps the organization in attributing the costs to various activities which further helps in estimating the product costs with accuracy. It helps in co-relating the overhead costs to the products, services, and other market segments. As it focuses primarily on activities and not resources, the performance measurement gets more effective. Cost drivers help to better allocate the costs to different activities. Margins of profit and performance can be better measured with the help of ABC. However, the ABC concept is not free from deficiencies. The major loopholes that can be witnessed in the case of ABC are that it utilizes a lot of resources and manpower. Further, it is a tedious task to allocate costs to every activity. Moreover, it does not consider opportunity costs. Conclusion The said organization has not been keeping its accounts up to date since past many years. ABC system of costing should be introduced in an organization where proper cost records are maintained and the accountant is fully aware of costing and accounting procedure. The client, in this case, does not have a proper costing system nor has he employed any full time accountant , so our recommendation, in this case, is that before implementation of ABC, the client should fulfil two requirements mainly- keeping up to date costing and accounting records and secondly hiring a full-time accountant for preparation of books of accounts. ABC involves identification of key activities and allocating costs among those activities so that costs are allocated activity wise. So, in case the organization in the said question has implemented both the changes as suggested it can go ahead with the introduction of ABC system of costing. The main benefit of introducing ABC shall be proper allocation of overheads amongst activities which will help in proper cost allocation which will also help in proper and better product costing. ABC once implemented is an excellent method of cost distribution among activities rather than resources. References Charles, T.S 2012, Cost Accounting: A Managerial Emphasis, Pearson Education Horngren, C T Foster, G 2008, Cost Accounting: A Managerial Emphasis: United States Edition Lanen, W. N, Anderson, S Maher, M. W 2008. Fundamentals of cost accounting, NY: Hang Loose press. Needles, S. C 2011, Managerial Accounting, Nason , USA: South-Western Cengage Learning . Needles, B. E. Powers, M 2013, Principles of Financial Accounting. New York Press Robinson, M., Last, D 2009, Budgetary Control Model: The Process of Translation. Accounting, Organization, and Society, NY Press Shim, J. K Siegel, J G 2009, Modern Cost Management and Analysis, Barron's Education Series Spiceland, J., Thomas, W Herrmann, D 2011, Financial accounting, New York: McGraw-Hill/Irwin University Press Vanderbeck, E J 2013, Principles of Cost Accounting, Oxford university press Venanci, D 2012, Financial Performance Measures and Value Creation , State of art . New York: Springer. Larry M. W Christopher J. S2012, Managerial and Cost Accounting, Pearson Press

Sunday Morning Wallace Steven’s Essay Example For Students

Sunday Morning Wallace Steven’s Essay In Wallace Steven’s poem, â€Å"Sunday Morning† the idea of religion as it relates to reality is explored through the mind of the older lady. It is not through the older lady’s religious voice, but the voice of Atheism, in her mind, that the poem is narrated. The poem is a discussion, a debate within her head, between the older lady’s atheist voice and her religious voice on the perception of divinity. Her atheist voice questions religion, in which a problem of faith in the world is shown. It is shown through the older lady’s atheist thoughts that those who believe in creeds that are not from an immediate perception of the visible world are living in illusion, and this illusion can make them unhappy. Through this atheistic ideal, religion is a form of illusion based on what is not visible and real. Death is shown as an absolute of human existence, and that the knowledge that death ends all finally, stimulating the awareness of beauty. Shown through the older lady’s atheist thoughts, the answer to this question is shown. We will write a custom essay on Sunday Morning Wallace Steven’s specifically for you for only $16.38 $13.9/page Order now In her meditation, it is shown that human’s should accept this condition and shed the illusion of religion and in this acceptance man will free them to love the world around them, and find paradise her on earth. By giving the atheist voice the duty narration and the religious voice a duty of question tradition roles are switched. Formally, it is the religious voice, as like the bible, of which the atheist questions. Stevens uses this traditional switch as to show the atheist doctrine as superior, of which man should follow instead of religion. This conversation, the mediation within the old lady’s head, is where atheism is shown as having concrete merit and worthy of praise. Through the older lady’s atheist voice, the poem shows the older lady, who is well off, almost pampered, with a sensuous streak, young but not past her prime, â€Å"she feels the dark / Encroachment of that old catastrophe† (Stevens, 5) It is the advancing of her age that motivates her thoughts about death and motivates her thoughts of divinity. Her absence from Sunday’s religious activities suggests that she has drifted away from the religious traditions in which she was born. The older lady has not, however, shaken the hold of those religious doctrines in which she is familiar with. The day is like wide water, without sound, Stilled for the passing of her dreaming feet Over the seas, to silent Palestine, Dominion of the blood and sepulcher (Stevens, 5) The image of the older lady becomes transposed with the image of Christ walking on the water as passes through her thoughts onto the subjects of religion. Through her atheist voice, the older lady examines her relation to religion and uses it as an example for those who live by such religious doctrines. Through this dreamlike journey to Palestine, the examination of her relationship to religion will serves as a lesson. In the beginning of the poem, it is Sunday morning and the older lady, through whose awareness the question of religious faith is to be examined, is not at church. Instead she is sitting in her dressing room, dressed in a negligee, with oranges and coffee on the table. The weather is sunny and her pet cockatoo is out of its cage and flying about the room. All this helps to put aside the religious significance of the day. This helps to put aside the duty she feels under the Christian doctrine to go to church and celebrate the Christ’s death and man’s salvation. Symbolically, her dreams of the â€Å"old catastrophe† represent Christ’s death, and the thoughts of her own death motivate her to think about her religious beliefs. .u46948c79d50e5531946e7671c2eb6ce7 , .u46948c79d50e5531946e7671c2eb6ce7 .postImageUrl , .u46948c79d50e5531946e7671c2eb6ce7 .centered-text-area { min-height: 80px; position: relative; } .u46948c79d50e5531946e7671c2eb6ce7 , .u46948c79d50e5531946e7671c2eb6ce7:hover , .u46948c79d50e5531946e7671c2eb6ce7:visited , .u46948c79d50e5531946e7671c2eb6ce7:active { border:0!important; } .u46948c79d50e5531946e7671c2eb6ce7 .clearfix:after { content: ""; display: table; clear: both; } .u46948c79d50e5531946e7671c2eb6ce7 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u46948c79d50e5531946e7671c2eb6ce7:active , .u46948c79d50e5531946e7671c2eb6ce7:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u46948c79d50e5531946e7671c2eb6ce7 .centered-text-area { width: 100%; position: relative ; } .u46948c79d50e5531946e7671c2eb6ce7 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u46948c79d50e5531946e7671c2eb6ce7 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u46948c79d50e5531946e7671c2eb6ce7 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u46948c79d50e5531946e7671c2eb6ce7:hover .ctaButton { background-color: #34495E!important; } .u46948c79d50e5531946e7671c2eb6ce7 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u46948c79d50e5531946e7671c2eb6ce7 .u46948c79d50e5531946e7671c2eb6ce7-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u46948c79d50e5531946e7671c2eb6ce7:after { content: ""; display: block; clear: both; } READ: Exam Stoker's presentation of women in Dracula EssayIn her imagination she crosses the seas to Palestine, the location of Christ’s life, to symbolically show the journey of her mind to explore religious doctrine. Within the atheist voice’s language, the question of allegiance towards a dead man is posed. While trying to make sense of an allegiance with a dead icon, this atheist voice questions why can’t she find salvation in the world itself. Why should she give her bounty to the dead? What is divinity if it can come Only in silent shadows and dreams? Shall she not find in comforts of the sun (Stevens, 5) Through the descriptions of divinity as â€Å"Silent shadows and dreams,† they are shown as insubstantial and unable to convey any sense of relief from death’s approach. As shown through the fruit on the table, the atheist voice shows an example of relief through representation of beauty in nature, objects of delight and comfort as good as the doctrine offered by Christ. In the atheist voice, she furthers this line of thought by questioning why divinity cannot be represented in an earthly form, why one’s existence can’t be found in one’s physicality, earthly bonds. The atheist voice pursues this thought through an example of the ancients. They had Jove, whom they imagined, and who filled their lives with meaning, â€Å"Jove in the clouds had his inhuman birth† (Stevens, 6). Then, the sky was an embodiment of heaven and which give it meaning. Through the atheist voice, the question is posed as to wither or not the old lady lacks of imagination sufficient to fill the sky with heaven, â€Å"And shall the earth / Seem all the paradise that we shall know† (Stevens, 6). The atheist voice ask, is earth to be the only â€Å"paradise† we know. The sky and hence the world, as shown explained through this atheist doctrine is much â€Å"friendlier then than now. † Through this representation of the embodiment of Jove into the sky, the sky is shown as involved in man’s life with a consideration of both sorrow and joy, and now it is only â€Å"indifferent. † In the religious voice, a questioned is posed towards the atheist doctrine. ‘I am conent when wakened birds, Before they fly, test the reality Of misty fields, by their sweet questiongs; But when the birds are gone, and their warm fields, Return no more, where, then, is paradise? ’ (Stevens, 6) There are moments, the religious voice questions, as when in early morning the birds sing in their flight over misty fields that she feels content with earthly atheism. The religious voice cannot believe in this joy because it is momentary, symbolically shown through their migration. The atheist responds through an example of the religious doctrines, beginning to take an active voice within its narration. The atheist voice says there is nothing that the products of the classic imagination, â€Å"haunt of prophecy, / chimera if the grave,† can offer that is concrete. The adjectives used, â€Å"haunt† and â€Å"chimera† show the classic ideas as unreal and only a figment of reality and cannot compare to the atheist’s offering which is a concrete example of the incredibly beautiful offerings of the earth itself. The religious voice questions the atheist doctrine again, â€Å"But in contentment I still feel / The need of some imperishable bliss† (Steven’s 6). Through this question, the fault of religious doctrine is shown. In this â€Å"imperishable bliss†, the religious voice denies death, which is what creates beauty within human’s view of the world. The atheist voice answers that the religious view of imperishability within a beautiful paradise it is not to be. â€Å"Death is the mother of beauty; hence from her, Alone, shall come fulfillment to our dreams And our desires. Although she strews the leaves Of sure obliteration on our paths (Stevens, 6) .ub95d4022e974414d9f6f3e8dcaf8ba16 , .ub95d4022e974414d9f6f3e8dcaf8ba16 .postImageUrl , .ub95d4022e974414d9f6f3e8dcaf8ba16 .centered-text-area { min-height: 80px; position: relative; } .ub95d4022e974414d9f6f3e8dcaf8ba16 , .ub95d4022e974414d9f6f3e8dcaf8ba16:hover , .ub95d4022e974414d9f6f3e8dcaf8ba16:visited , .ub95d4022e974414d9f6f3e8dcaf8ba16:active { border:0!important; } .ub95d4022e974414d9f6f3e8dcaf8ba16 .clearfix:after { content: ""; display: table; clear: both; } .ub95d4022e974414d9f6f3e8dcaf8ba16 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ub95d4022e974414d9f6f3e8dcaf8ba16:active , .ub95d4022e974414d9f6f3e8dcaf8ba16:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ub95d4022e974414d9f6f3e8dcaf8ba16 .centered-text-area { width: 100%; position: relative ; } .ub95d4022e974414d9f6f3e8dcaf8ba16 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ub95d4022e974414d9f6f3e8dcaf8ba16 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ub95d4022e974414d9f6f3e8dcaf8ba16 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ub95d4022e974414d9f6f3e8dcaf8ba16:hover .ctaButton { background-color: #34495E!important; } .ub95d4022e974414d9f6f3e8dcaf8ba16 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ub95d4022e974414d9f6f3e8dcaf8ba16 .ub95d4022e974414d9f6f3e8dcaf8ba16-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ub95d4022e974414d9f6f3e8dcaf8ba16:after { content: ""; display: block; clear: both; } READ: Manhunt: Poetry and Relationship EssayThe atheist voice persist, that it is in our transitory nature of existence, the imminence of death, which thrills us with the beauty of existence. Without the knowledge that all things are to be obliterated, man would not see the beauty of life. In the very fact that all things are mortality, life is shown as wonderful, but this in itself denies â€Å"imperishable bliss. † In the religious doctrine, paradise is used to lore its followers into following, but in paradise â€Å"Does fruit never fall? The atheist voice questions the very nature of a paradise as an after life. In Paradise, everything is like earth, but static, and unchanging. There can be no beauty, shown through the atheist voice, in paradise because death is the precondition for the knowledge of beauty. The atheist voice offers a romantic vision, a picture of how the rite of the religion of the earth could on earth. Supple and turbulent, a ring of men Shall chant in orgy on a summer morn Their boisterous devotion to the sun, Not as a good, but as a god might be, Naked among them, like a savage source (Stevens, 7) Men dance and hymn the existence of themselves under and in unison with the sun, the source of life, but without defying the sun, nor expecting a life for themselves beyond this one. Part of the earth, they accept joyfully the fact of their life as well as the fact of their death. The atheist voice, after telling of an atheist version of worship, explains through a mysterious voice, that â€Å"The tomb in Palestine / Is not the porch of spirits lingering. It is the grave of Jesus, where he lay† (Stevens, 8). Using Christ salvation as an entrance into heaven is explained as false, as it is plainly told that the only thing offer through his death is a tomb, â€Å"where he lay. † Then the atheist voice summed up his thoughts. Humans live on earth and are of the earth; about us earth offers its majesty and beauty and power. It is pigeons, in the evening, that slide from the sky, not angels or gods, and day ends as life ends, in darkness. Through the discussion in the mind of an old lady, the two voices within her debated on the merits of religion and atheism. It was through a romantic ideal of atheism that death is shown as the mother of beauty and that beauty and bliss can only be represented on earth because of our human condition of death. Through the narrative form, this debate between the two sides of the older lady’s mind shows the cerebral merits of atheism. This poem serves as an example of the romantic atheist doctrine being questioned through a traditional religious debate. In this debate the atheist ideals are questioned, switching the traditional roles, and is shown through the symbolic expression of atheist ideals of heaven on earth.

1B Intro and Syllabus Professor Ramos Blog

1B Intro and Syllabus Intro to Course Intro to Course Welcome to English 102, Intermediate Composition and Critical Thinking. From the name, we can tell that this course focuses on two things. One, more advanced writing techniques, building on what you have learned in English 101. Two, Critical Thinking. This is just an introduction to Critical Thinking, since this is a lifelong pursuit. We split the course up into to Units, Critical Media Engagement and Critical Monster Theory. The first half of the course will be an introduction to critical thinking and practicing those concepts by applying them to media. The second half of the semester will be learning theory, Monster Theory, and using it to analyze and understand our culture. We will learn critical thinking, reading, and writing and then we will apply theory to the world around us. Writing Approach The way I like to approach the teaching of writing is through  Genre. You may know genres from music and movies. Just like those, there are many different writing genres that we can use. We will be focusing on four genres for this course. In the intro to critical thinking unit we will write: Proposal Rhetorical Analysis For the monster theory we will write: Evaluation of a monster Causal Analysis of a monster We will learn more about each genre as we are working on them. All four of these genres are research based argumentative papers. They each ask you to do specific work. You will be graded on how well you write the genre, and the five criteria we come up with together. Every essay will require the same two categories: Critical Thinking Clarity of Writing The third, fourth, and fifth categories for grading we will come up with together. Ice Breaker Quick Write What is critical thinking? Write for two minutes. Syllabus Any questions on the syllabus? Ice Breaker Name Major Interesting Fact Do you like to read or write? What is Critical Thinking? Quality of Thinking, Quality of Life 30 Days to Better Thinking and Better Living Through Critical Thinking Critical thinking, in a rich sense of the term, is self-guided disciplined thought that attempts to reason at the highest level of quality in a fairminded way. From our textbook. Critical comes from the Greek word  krinein, meaning â€Å"to separate, to choose†; above all, it implies  conscious  inquiry (4). Conscious also means to be awake or aware. This suggests that by examining our reasoning, we can understand the basis of our judgments and decisions – ultimately, so that we can make better ones. According to Google: Critical Thinking – the objective analysis and evaluation of an issue in order to form a judgment. Four Defining Traits of a Game Goal. The outcome that the players will work to achieve. It focuses attention and gives you a sense of purpose. Rules. Limitations on how to achieve the goal. It will unleash creativity and foster strategic thinking. Feedback System. Tells players how close they are to achieving their goal. Provides motivation to keep playing. Voluntary Participation. Requires that you knowingly accept the goal, rules, and the feedback. You have the freedom to enter and leave the game at will. With these four ideas in mind, how can we apply this to college? Ignorance According to our textbook, to think critically, you must question not only the beliefs and assumptions of others, but also one’s own beliefs and assumptions (5). â€Å"Most of us assume whatever we believe to be â€Å"right.† Though we were taught much of what we believe before we could critically analyze our beliefs, we nevertheless defend out beliefs as  the truth† (Elder and Paul). Vocabulary Ignorance  Ã¢â‚¬â€œÃ‚  lack of knowledge or information. Intellectual Arrogance  Ã¢â‚¬â€œ the tendency to confidently assert as true what you do not in fact know to be true. Intellectual Humility  Ã¢â‚¬â€œÃ‚  awareness of the extent of your ignorance. People with a high degree of intellectual humility understand that there is far more that they will  never  know that they will  ever  know (Elder and Paul). Acknowledge that you may be wrong, until you find sufficient evidence to prove your belief. Notice when you argue if you are justifying your beliefs. Do you have evidence? Question your beliefs, especially religious, cultural, or political. Research from multiple perspectives. Explore new beliefs.

How To Attack ACT Essay Prompts andRaiseYour Score

How To Attack ACT Essay Prompts andRaiseYour Score SAT / ACT Prep Online Guides and Tips The update to the ACT Writing test has many students confused about how best to prepare. With so much more information to read before you start writing, the ACT essay's got to be more complicated right? Nope, not necessarily. Join me as I journey deep into the land of ACT essay prompts. feature image credit: The President of the Academy by indiamos, used under CC BY 2.0. What Does An ACT Writing Prompt Look Like, Anyway? Here’s the prompt I’ll be discussing and dissecting in this article: Public Health and Individual Freedom Most people want to be healthy, and most people want as much freedom as possible to do the things they want. Unfortunately, these two desires sometimes conflict. For example, smoking is prohibited from most public places, which restricts the freedom of some individuals for the sake of the health of others. Likewise, car emissions are regulated in many areas in order to reduce pollution and its health risks to others, which in turn restricts some people’s freedom to drive the vehicles they want. In a society that values both health and freedom, how do we best balance the two? How should we think about conflicts between public health and individual freedom? Read and carefully consider these perspectives. Each suggests a particular way of thinking about the conflict between public health and individual freedom. Perspective One: Our society should strive to achieve the greatest good for the greatest number of people. When the freedom of the individual interferes with that principle, freedom must be restricted. Perspective Two: Nothing in society is more valuable than freedom. Perhaps physical health is sometimes improved by restricting freedom, but the cost to the health of our free society is far too great to justify it. Perspective Three: The right to avoid health risks is a freedom, too. When we allow individual behavior to endanger others, we’ve damaged both freedom and health. Write a unified, coherent essay in which you evaluate multiple perspectives on the conflict between public health and individual freedom. In your essay, be sure to: analyze and evaluate the perspectives given state and develop your own perspective on the issue explain the relationship between your perspective and those given Your perspective may be in full agreement with any of the others, in partial agreement, or wholly different. Whatever the case, support your ideas with logical reasoning and detailed, persuasive examples. What ACT Wants to See in Your Essay: A Short Summary Before we dive deep into the depths of ACT Writing prompts, I wanted to quickly mention four key things that you need to do in your essay in order to score above average. These four points are taken from both ACT prompt instructions (as above) and the ACT Writing rubric. To score at least a 6/12 (or an 18/36 if you took the test September 2015-June 2016), your essay must... Pick a point of view. If you don't have a clear thesis that states what your opinion on the issue is, then it will be difficult to get above a 2 in the Ideas Analysis and Development Support domains (for more information on these, go to our articleexplaining the ACT Writing rubric). Discuss all three perspectives. Again, if you fail to address all three perspectives, it will be very difficult to get above a 2 in the Ideas Analysis and Development Support domains. Be organized clearly and logically. If you jump back and forth between ideas without transitions or a logical structure, it will be impossible for you to get above a 2 in the Organization domain on your essay. Be written in standard written English. Some grammatical errors are okay, but the more problems there are, the lower your score in the Language Use domain. For more information like this, read our 15 tips and strategies to use on the ACT essay. Why Are ACT Writing Prompts Written This Way? Now you know what an ACT Writing Prompt looks like, and what the ACT is looking for in your essay. Next question: why are ACT Writing prompts worded the way they are? There are few answers to this question, all of which have to do with why ACT, Inc. changed the essay in the first place. The new ACT Writing Test aligns more closely with the Common Core Writing Standards, which are designed as benchmarks that indicate students are ready for college. Hypothetically, by preparing for the ACT Writing Test, students will also be preparing for college and the type of writing they'll have to do there. Finally, the new ACT essay is designed to get more information about where students are and what areas they’re weak in. If, for instance, a student can analyze and support an argument about an issue, but has difficulty organizing his ideas and using proper grammar, the ACT Writing Test will identify these issues and provide feedback. More important than ACT, Inc.'s motivations for changing the Writing Test, however, are the effects the new ACT essay prompts will have on you. Are the new ACT Writing prompts going to be harder than the old ones? Not exactly. The way ACT Writing frames the essay prompts does a lot of the work for you. Previously, the rubric rewarded students who placed the prompt issue in a broader context, but didn't really provide any guidelines for how to go about doing this. Now, to some extent, the prompt does provide you with a broader context in which to set your argument. A second major change is the inclusion of three different perspectives. ACT Writing always provided two points of view for students to consider, but didn’t necessarily make it clear that you needed to address the view opposite yours and provide multiple points to back up your point of view. Now, by telling you that you have to discuss all three perspectives, ACT, Inc. is being clearer about its expectations. Additionally, each perspective provides not only a point of view, but the beginning of some reasoning to back it up. Rather than struggling to come up with a reason someone would agree with a perspective that you think is completely unreasonable, you now will at least have a starting point for explaining why a perspective might be true to some extent. ACT Writing Prompts: Patterns To Prepare For Purple Textile Pattern by Sherrie Thai, used under CC BY 2.0/Cropped from original. The next step is to go into the patterns of topics and perspectives that comprise the ACT Writing prompt. ACT Writing Prompt Topics, Dissected Here's an example of a topic paragraph and title of an essay prompt from an official ACT practice test: Public Health and Individual Freedom Most people want to be healthy, and most people want as much freedom as possible to do the things they want. Unfortunately, these two desires sometimes conflict. For example, smoking is prohibited from most public places, which restricts the freedom of some individuals for the sake of the health of others. Likewise, car emissions are regulated in many areas in order to reduce pollution and its health risks to others, which in turn restricts some people’s freedom to drive the vehicles they want. In a society that values both health and freedom, how do we best balance the two? How should we think about conflicts between public health and individual freedom? In addition to providing introductory material about the topic, this paragraph includes possible examples that can be used in your essay. Even if you didn’t know about the topic before the test, there are enough possible starting points there that a lack of knowledge shouldn’t negatively affect you too much. So what's the pattern behind each ACT Writing topic paragraph? The basic topic is always something along the lines of "How humans are changing the world," or "The way the world is changing?" You're then told about a conflict that has arisen as a result of the change and asked to discuss it. Take the "Public Health and Individual Freedom" prompt. The title gives you the general topic area. Next, the first two sentences lay out the basis of the conflict described in this prompt. In this case, the conflict is between being healthy and being allowed to do whatever you want. Most people want to be healthy, and most people want as much freedom as possible to do the things they want. Unfortunately, these two desires sometimes conflict. The paragraph will go on to provide multiple examples of the prompt in action in the world today. These are all possible examples that you can use in your essay to support your discussion of the three perspectives (more on that later). For example, smoking is prohibited from most public places, which restricts the freedom of some individuals for the sake of the health of others. Likewise, car emissions are regulated in many areas in order to reduce pollution and its health risks to others, which in turn restricts some people’s freedom to drive the vehicles they want. The prompt will usually end with an explicit statement of the conflict - in this case, how can a balance be struck between individual freedom and right to health? You'll be asked to discuss how humans are changing the world (in this case, society and its rules, rather than the physical world). In a society that values both health and freedom, how do we best balance the two? How should we think about conflicts between public health and individual freedom? Finally, you are charged with examining multiple perspectives on the issue, which is restated (the conflict between public health and individual freedom). Write a unified, coherent essay in which you evaluate multiple perspectives on the conflict between public health and individual freedom. Conformal Cats by Steve Jurvetson, used under CC BY 2.0/Cropped resized from original. Some see the glass as half-full, some see it as half-empty, and some see it and say, "Why is a cat drinking out of my glass?!" ACT Writing Prompt Perspectives, Dissected There are three basic views that underlie the three perspectives you’re given in the ACT essay prompt. I've titled them based on three different philosophical stances so that they're easier to refer to (rather than calling them A, B, and C). 1. Conservatism Perspectives that fall into this category are not conservative in a political sense. Instead, these perspectives claim that change is not good or positive, or that things are better the way they are (or were). Here are two examples of what this looks like in action: Perspective on "Intelligent Machines": What we lose with the replacement of people by machines is some part of our own humanity. Even our mundane daily encounters no longer require from us basic courtesy, respect, and tolerance for other people. Perspective on "Public Health and Individual Freedom": Nothing in society is more valuable than freedom. Perhaps physical health is sometimes improved by restricting freedom, but the cost to the health of our free society is far too great to justify it. 2. Utilitarianism This perspective takes a practical view of whatever issue is presented in the topic paragraph. It will always be in favor of the most efficient choice that provides the most benefits for as many people as possible. Here are two examples of utilitarian perspectives: Perspective on "Intelligent Machines": Machines are good at low-skill, repetitive jobs, and at high-speed, extremely precise jobs. In both cases they work better than humans. This efficiency leads to a more prosperous and progressive world for everyone. Perspective on "Public Health and Individual Freedom": Our society should strive to achieve the greatest good for the greatest number of people. When the freedom of the individual interferes with that principle, freedom must be restricted. 3. Progressivism The last perspective is one that is in favor of progress (hence, "progressivism"). It takes the view that the change in the world caused as a result of the issue or conflict is positive. Both of these perspectives from official ACT prompts fit into the "progressivism" category: Perspective on "Intelligent Machines": Intelligent machines challenge our long-standing ideas about what humans are or can be. This is good because it pushes both humans and machines toward new, unimagined possibilities. Perspective on "Public Health and Individual Freedom": The right to avoid health risks is a freedom, too. When we allow individual behavior to endanger others, we’ve damaged both freedom and health. progress by Sean MacEntee, used under CC BY 2.0/Cropped from original. How Can I Use This Info In My Essay? 1. Prepare Evidence Ahead of Time Because you know you’ll be asked about ways in which the world is changing, it's possible to come up with examples to use on the test ahead of time. Where should you look for examples? Current events. Pay attention to what's happening in the news and the world today. History. If you're going to be writing about how the world has changed, it helps to know what was true in the past. Think about the ways things have changed in your personal life as you’ve grown up. For instance, in my lifetime, I've seen the change from cassette tapes to CDs to MP3s to streaming music. What are big shifts that you've seen occur? Maybe it's the change from regular cellphones to smartphones, or the election of the first black President of the United States. Make sure that you're able not just to identify the changes, but to discuss WHAT changed before and after these shifts. Since the ACT cannot fact-check you on your own experiences, you can also, as always, make up examples from your own life to support your point. Some students find this option intimidating because it requires being able to quickly think of an example that logically supports a point. If the thought of doing this on the ACT makes you nervous, you should try it out on a practice test first; if it doesn't go well, then you'll know to stick to current, historical, and personal events as examples in your essay. 2. Plan Your Organizational Strategy Since you have to cover three perspectives (at least) on the ACT essay, making sure your essay is organized is more important than ever. But how can you practice being organized on your essay? Using the three core perspectives (conservatism, utilitarianism, and progressivism), figure out what the easiest and most logical way to organize your essay is for you. You might decide that you'll always take the conservative point of view and combine the utilitarian and progressive points of view into one contrasting paragraph, as this sample 6 essay from the ACT website does. Take a look at my step-by-step construction of a top scoring ACT Writing essay for another possible organizational strategy. 3. Try to Construct Your Own ACT Writing Prompts If you really want to get good at answering the ACT essay prompts, try making up your own prompts that adhere to the guidelines I’ve laid out in this article. Thinking up your own ACT essay prompt will force you to come up with the three perspectives on your own and become even more familiar with the way the prompts are constructed. As a bonus, you can then write practice essays in response to these prompts. See if you can get a bunch of friends to do this and swap prompts for practice†¦and FUN! Wedding Ready Boy by ND Strupler, used under CC BY 2.0/Cropped from original. Okay, I may be twisting the definition of fun here. Don't give me that look. What’s Next? Now that you understand the central ACT essay question and the three core perspectives, you probably want more prompts to practice with, right? These six ACT Writing prompts are a great place to start! Delve into the steps you need to take to get a perfect 12 on your ACT essay. What’s important in your ACT essay†¦and what’s not? Find out what will have the greatest impact on your essay score with this full analysis of the ACT Writing grading rubric! Want to improve your ACT score by 4 points? Check out our best-in-class online ACT prep program. We guarantee your money back if you don't improve your ACT score by 4 points or more. Our program is entirely online, and it customizes your prep program to your strengths and weaknesses. We also have expert instructors who can grade every one of your practice ACT essays, giving feedback on how to improve your score. Check out our 5-day free trial: