Organisational Context of Management Accounting Essay

Organisational Context of Management Accounting - Essay Example This paper illustrates that the governance framework of Ivy League University is decentralized where the various departments are separately administered and consolidated centrally for the purpose of financial reporting and regulatory requirements. The university receives research grant funds for which it has a fiduciary responsibility. The revenues from grants and contracts constitute 30% of the total operating budget of the University. The consolidated grant activity is reported other university funds because improper management of grant funds increases the risk position of Ivy. The grant activities are strictly assessed by the legal counsel and the internal as well as external auditor. The University’s Central leadership works towards decreasing inconsistencies in grant activities. Ivy has made an effort in business process redesign and system modernization within three functional areas i.e. financial management, administration of grants and contracts, and HR and payroll. Th erefore, in order to create an integrated administrative system, Ivy had introduced ERP that was expected to decrease audit risk and increase fiduciary control. These efforts were driven by the fact that Ivy is a highly leveraged and highest graded financial institution in US and the bond-holders have trusted it with their money. However, the introduction of ERP has also brought along problems of adjustments to a more centralised management accounting system where it was more decentralised previously and followed the legacy commitment accounting. Issues in Management Control & Accountability Major issues that were related to the management control and accountability of Ivy League University are: High Audit Risk: As Ivy was involved with decentralized governance framework in which every department was administered separately in its grant funds and its uses. There was a gap between funds actually used and those reported. The inconsistencies in spending process were quite high. Despite this disadvantage, the commitment accounting was an essential part of the management accounting system at Ivy, removing which from the ERP system presented institutional risk. Management Control: In Ivy, FSS (Faculty and Support Staff) were responsible for the actual expenditure of Principal Investigators (PIs) and the decided budget. The funds that were asked by PIs for project activities are known as commitments (commitment accounting). The negotiation between PIs and administrators to allocate the funds was a result of many subjective factors such as individual temperaments, departmental norms, available time, professional relationships, nature and stage of research. Therefore, the management control over the variations in research expenditure was very low. The ERP financial management was introduced without the feature of commitment accounting which posed problems of faculty’s control over their finances. The problem was that the new management accounting system focussed more on providing information to the Central leadership than the faculty, as expressed by the academic manager. Accountability: The University is responsible for the grants it gets every year for research work. The grant providers have a right to know that their funds are utilized in an efficient manner. The problem of accountability has been associated with the variances in

Language And Nonsense In Lewis Carrolls Alice Books English Literature Essay

Language And Nonsense In Lewis Carrolls Alice Books English Literature Essay Im very much afraid I didnt mean anything but nonsense. Still, you know, words mean more than we mean to express when we use them; so a whole book ought to mean a great deal more than the writer means. So, whatever good meanings are in the book, Im glad to accept as the meaning of the book.  [1]   Many people think Alices Adventures in Wonderland is an example of the limit-breaking book from the old tradition illuminating the new one. They also consider it being a tale. From the looks of it, the story about Alice falling through a rabbit-hole and finding herself in a silly and nonsense world is fairly guileless as a tale. The underlying story, the one about a girl maturing away from home in what seems to be a world ruled by chaos and nonsense, is quite a frightening one. Alice finds herself confronted in different situations involving various different and curious animals being all alone. She hasnt got any help at all from home or the world outside of Wonderland. The theme with Alice growing and shrinking into different sizes could reflect the ups and downs of adolescence with young people sometimes feeling adult and sometimes quite the opposite. One other example of maturing is Alice getting used to the new sizes she grows. She talks to her feet and learns some of the new ways her body works in. Her feelings are much shaken from her adventures and she cries quite often when its impossible to obey the rules of the Wonderland or is it adulthood? Everything is so out-of-the-way down here, as Alice often repeats to herself. Carroll is an expert at puns and irony. The part with the mad tea-party is one of the best examples of this. MAD TEA PARTY Theres a lot of humour in the first Alice book, but in the second the mood gets a bit darker and more melancholic. The quote Everyone in Wonderland is mad, otherwise they wouldnt be down here told by the Cheshire Cat can be given an existential meaning. Is it that everyone alive is mad being alive, or everyone dreaming him- or herself away is mad due to the escape from reality? Time is a very central theme in the story. The Hatters watch shows days because its always six o clock and tea-time. Time matters in growing up, I guess, but further interpretations are left unsaid. The first manuscript was called Alices Adventures Underground, and that some at least the Swedish translation of the title is a bit ambiguous, it becomes more apparent, that the world Alice enters isnt just any childrens playground, but a somewhat frightening and dangerous place for maturing. It becomes more interesting when Alice finally gets into the garden and finds a pack of cards ruling it, with a very evil queen at its head. It appears to be a way of saying that the garden isnt really what it appears to be. http://www.alice-in-wonderland.net/explain/alice841.html Humpty Dumpty informs Alice that there are three hundred and sixty four days when you might get un-birthday presents. His statement is another augmentation to one of the oldest and rudimentary philosophical controversies: whether Non-Being, like Being, exists.  In the  Sophist  dialogue, Plato argues that what is not in some sense also is, refuting Parmenides concept of the impossibility of the Non-Being to exist. Non-Being is just a being characterised only by its difference from another being. Carroll was no stranger to Greek philosophy. Carroll is over and over again seen to be fascinated by the idea that Nothingness is more than what meets the eye: Take some more tea, the March Hare said to Alice, very earnestly.   Ive had nothing yet, Alice replied in an offended tone, so I cant take more. You mean you cant take LESS, said the Hatter: its very easy to take MORE than nothing.  [2]   The Hatter told Alice that he knew Time and that one cannot talk about wasting it because Time is him. Time, says the Hatter, is someone that if you only knew how to keep on good terms with him, hed do almost anything you liked with the clock, you could keep it to half-past one as long as you liked.  [3]   To Humpty Dumpty, as well as to the Hatter, Time is a real entity. Once we become aware of this reality, Platos concept presents no hindrance to the existence of either birthdays or un-birthdays. As with Time, Numbers too are portrayed by Carroll as real entities. Upon entering the garden Alice comes up to three card gardeners presented by Carroll as Two, Five and Seven. To Carroll, the Christ Church mathematician, Numbers, like Time, are more than just abstract figures they are real Beings. Carroll venerates here Pythagoras concept about Numbers. Aristotle records that the Pythagoreans held that Numbers were: the first things in the whole of nature and that the elements of numbers are the elements of all things   http://www.alice-in-wonderland.net/school/alice1017.html Language plays many roles in Alices Adventures in the Wonderland. Carroll illustrates Alices powers of reason, gives her identity and explores rules of conversation. From the beginning of the book, Carroll portrays Alice as a remarkably intelligent little girl, demonstrating this through her verbal reasoning. After drinking the bottle and shrinking down to the proper size for entering the garden, she finds she has left the key to the garden on the table, now far above her head. Finding a cake that will likely produce another change in her size, she decides to eat it. If it makes me grow larger, I can reach the key; and if it makes me grow smaller, I can creep under the door: so both way Ill get into the garden, and I dont care which happens.  [4]  Alice wisely recognizes that any change in size, whether it be smaller or larger, can suit her purpose.   Alices power of reasoning seem to be inadequate to a little girls character. One could certainly argue that Alices fearless reasoning as to the advantages of eating the cake is uncharacteristic of a child.   However, even while Carroll uses Alices reasoning to draw attention to her, he skillfully weaves Alices childish nature into her words, as when she announces: and I dont care which happens!  [5]  . Despite her intuitive reasoning, her speech is still childish. Indeed, Alices reasoning is always stated plainly, as a child might conceivably speak. At the mad tea party, when the Dormouse is telling his story, Alice keeps interrupting. Noting discrepancies in the story that the others seem to overlook, she says: But I dont understand. Where did they draw the treacle from?  [6]  Alice has observed that it is difficult to draw something out of a well if you are already in the well, yet the rest of the characters treat Alices questions with impatience. Despite the sense of her questions, they are phrased as a child asking, why? repeatedly, which keeps her in character for a little girl even as she displays her intelligence. In this manner her reasoning stands out from the complexiti es of the nonsensical Wonderland.   Another function of language in Alice in Wonderland is to explore Alices identity. According to Martin Heidegger  [7]  , human identity is dependents on language. Alice shows evidence of this identity through language. Having found her size so abruptly altered with eating the cake, she questions if she is still herself:   Let me think: was I the same when I got up this morning? I almost think I can remember feeling a little different. But if Im not the same, the next question is Who in the world am I? Ah, thats the great puzzle!  [8]   And she began thinking over all the children she knew that were of the same age as her, to see if she could have been changed for any of them. Carroll also explores the rules or social conventions of language. Early in the story, Alice strikes up a conversation with a mouse. She only succeeds in offending it, however, by talking about cats:   Oh, I beg your pardon! cried Alice hastily, afraid that she had hurt the poor animals feelings. I quite forgot you didnt like cats. Not like cats! cried the Mouse in a shrill, passionate voice. Would you like cats, if you were me?  [9]  Ã‚   Throughout her time in Wonderland, Alice learns to adjust her conversation topics to her size, and not offend creatures with reminders of where they rank on the food chain. She demonstrates her new understanding of Wonderlands rules of etiquette during her visit with the Mock Turtle:   Oh, as to the whiting, said the Mock Turtle, they youve seen them, or course?   Yes, said Alice, Ive often seen them at dinn she checked herself hastily.  [10]  Ã‚   Alice has learned from her previous encounters with Wonderland creatures what is considered offensive by the rules of language, and stops herself just in time from mentioning that in her world, whiting are food, not friends.   If any one of them can explain it, said Alice, (she had grown so large in the last few minutes that she wasnt a bit afraid of interrupting him,) Ill give him sixpence. I dont believe theres an atom of meaning in it. If theres no meaning in it, said the King, that saves a world of trouble, you know, as we neednt try to find any. And yet I dont know, he went on, spreading out the verses on his knee, and looking at them with one eye; I seem to see some meaning in them, after all.  [11]   The King then proceeds to dissect the poem in order to find its meaning. He is, in fact, analyzing the poem with the interpretation already decided upon a fallacy that is all too easy for an overzealous scholar to commit. Alice, on the other hand, is willing to take the poem at face value as a poem and nothing more thereby displaying the innocence that Sontag so wistfully describes. Using the conflict between the King and Alice, Carroll makes a statement about the danger of trying to read too much into a work of art.   Lewis Carrolls Alice in Wonderland is a great exploration of language. Carroll uses language to set Alice apart as intelligent, even while he uses simplicity of diction to show that she is still a little girl. Using a mixture of introspection and conversation, Carroll explores the issue of identity, successfully demonstrating that Alices identity through her reasoning abilities, even though she herself doubts who she is. Carroll also plays with the rules of language and how they are learned, by putting Alice in unheard of situations and demonstrating how she learns the new laws of conversation etiquette. Finally, by showing the absurdity of using a poem as criminal evidence, Carroll berates his readers for trying to read too much into his own story. The many roles of language in Alice in Wonderland show Carrolls skill at manipulating words to make his points. http://www.associatedcontent.com/article/13706/the_roles_of_language_in_alice_in_wonderland.html?cat=38 Carroll makes a contrast between the absurdity of the plot and the rationality behind the characters comprehension of Alices language and their literal manipulation of words, phrases, and names. Carroll toys with linguistic conventions in the Through the Looking Glass, making use of puns and playing on multiple meanings of words throughout the text. The author creates words and expressions and even invents new meanings for words. But even after a sense of the pattern is established, the perceptive use continues to surprise. This method pushes readers to examine the use of language and articulation. Anything is possible in Wonderland, and Carrolls manipulation of language reflects this sense of unlimited possibility. Written in nonsense verse, Jabberwocky is almost a satirical heroic ballad that embodies Lewis Carrolls imaginative language play. The poem creates an altered sense of meaning through invented words. These invented words have English attributes and are simple to read and say, they just do not have meaning outside the context of the poem. he lyrical arrangement, sound of the syllables, and placement in the syntax give many clues as to each words meaning, but no precise definition can be determined. Jabberwocky shows how words void of any meaning in and of themselves can have power, tone, and feeling. After reading it Alice is only sure of one thing, somebody  killed  something (Carroll 97).Later in the story, Carroll revisits the topic of names and the poem Jabberwocky when Alice meets Humpty Dumpty. Humpty Dumpty, who seems to be substituting words at will, tells Alice he can control of his words as well as their meanings. Shortly before meeting Humpty Dumpty, in chapter four, Alice meets a pair of twins who seem to be mysteriously under the control of language. Tweedledee and Tweedledum are twins who converse in a manner suggesting a difference of opinion as Tweedledee often remarks Contrariwise! However that which follows this expletive doesnt ever seem to be contrary as exhibited when Tweedledum tells Alice I know what youre thinking aboutà ¢Ã¢â€š ¬Ã‚ ¦but it isnt so, nohow, the other follows adding Contrariwiseà ¢Ã¢â€š ¬Ã‚ ¦if it was so, it might be; and if it were so, it would be; but as it isnt, it aint. Thats logic (Carroll 114). The recitation of a nursery rhyme about the two has predictive powers in Looking-glass world. Words seem to initiate their battle preparations, as if Tweedledum and Tweedledee are predestined by the rhymes she recites, similar to the White Queen telling Alice she remembers things that happen week after next (Carroll 126). The foretold actions and emotions of Tweedledee and Tweedledum illustrate that language can have real power and influence, a message reiterated by the battle of the Lion and the Unicorn. Lewis Carrolls seemingly absurd destabilization of language has the ability to comment on language in society in a unique and simplistic manner. This is exhibited with great ease and admirable form while seeing Carrolls hilarious characters and situations run a constant discourse on the nature and possibilities of language. He creates a duality in his treatment of language in Alices Adventures in Wonderland and Through the Looking Glass. By splitting words from meanings and names from individuals, Carroll implies an emptiness of words and phrases. However, he also infuses language with the power to create real outcomes and words with power to have several meanings. Language, like life, can aggravate and confuse, but it also contains possibilities that goes unrecognized everyday. http://www.suite101.com/content/properties-of-language-alices-adventures-in-wonderland-a229304 In conclusion Carrolls wonderland charters (all adults) are complete mockeries of the adults that Victorian children had to obey.(Hayes, 2) They show the ignorance and absurdity of their time. Yet Carroll does show a note of hope. At the end of the first book Alice stands up and expresses her feelings that the whole trial is nonsense and that the soldiers were just a pack of cards. In the second book Alice, sick of the chaos and confusion, summons the courage to challenge the Red Queen. With these two achievements Alice breaks the spell of the domineering, repressive authority figures(Makinen, 2) and gives hope that in reality this could also be possible. http://www.echeat.com/essay.php?t=25907 Meaning, according to Humpty Dumpty: Weve had enough of that subject, and it would be just as well if you mention what you mean to do next, as I suppose you dont mean to stop here all the rest of your life.  [12]  

Kathe Kollwitz Mothers :: Essays Papers

Kathe Kollwitz Mothers In 1914 a war was going on in Germany. At the same time, Kathe Kollwitz was capturing images of poverty, unemployment, homelessness and things that ailed Germany. Following WW1 Kollwitz’ son, Peter Kollwitz, joined the German army to later be killed in battle. This inspired Kollwitz to begin a series of works illustrating the effects that war had on women, one of which is â€Å"The Mothers†. In this work, and many, Kollwitz uses lithography to produce very dark yet sharp images. The use of color itself gives the audience a doleful view of her works. When first looking at this work, a deep sadness and sorrow is perceived. The expressions on the mothers’ faces give it away almost immediately. Viewing this piece from left to right, the first mother seems as if she has lost a loved one or is reminded of one. The way that she hides her face in her hands not wanting anyone to see her pain, shows the audience how devastating it is to lose a loved one. The other two mothers seem more collect about their thoughts but at the same time thankful. They seem thankful by clutching tightly to their young, firmly holding their infants and keeping the children close by their side as if the kids are the only loved ones that the mothers’ have left. When glanced at, this work attracts the eye because of its photographic characteristics. Dark black lines are used to outline each figure with its own characteristics. Dark colors are abundantly used in this work to represent a gloomy image of sorrow, although in this work, they are used to show the feelings and thoughts of the suffering mothers to be unfortunate. I’m sure that the mothers’ in this piece were not alone and Kollwitz realized this.

Victimology: Abuse

REVIEW SHEET FOR VICTIMOLOGY FINAL Any multimedia presentations post midterm Chapter 5 Dispute resolution Retributive justice vs. restorative justice Reintegrative shaming Victim-offender mediation Circle sentencing Problems and issues with restorative justice Chapter 8 Social constructionism Dr. Kempe Four obstacles that impeded the recognition of children as victims of abuse Forms of child abuse Harm standard Endangerment standard Mandatory reporterProcess of how calls are â€Å"screened in† or â€Å"screened out† Role of doctor-client privilege in detecting/reporting child abuse Central register Surveillance bias False positive vs. false negative error Parents anonymous Megan’s Law Kansas v. Hendricks Ex post facto Chapter 9 Gerontologist Rates of victimization for the elderly Fear-crime paradox Vicarious victimization Most common form of physical abuse in institutional settings Causes of institutional abuseRelationship between abusers and economic dependence on victims Types of abuse Chapter 10 Relationship between homicide and youthful AA males in the US Homicide victims are more likely to be? Ways to measure homicide Role of weapon involvement Nonprimary homicide Primary homicide Wolfgang Luckenbill’s situated transaction Mass media influence Regional culture of violence Golden hour Impact of medical resources Role of alcohol Death notification: stages The bereavement process Chapter 11 factors in routine activities perspective Workplace violence definition Media representations of workplace violence vs. reality Who is most at risk for workplace violence? Major causes of workplace victimization Third party lawsuits Victimization at junior and senior high schools Responses of students to real or perceived levels of school victimization Most juvenile crime happens during what times? Responses to school victimization Jeanne Clery Act Sexual harassment Quid pro quo Hostile environment

Presenting the Budget Essay

INTRODUCTORY SUMMARY: V.C. & Associates along with New York City propose to offer a job training program housed within the NYC Department of Social Services beginning July 1, 2013 the beginning of the fiscal period 2013. STATEMENT OF NEED: Since Super Storm Sandy in 2012, years of collaboration within the Mayor’s office to crackdown on slumlords, the market crash of 2008 and the continuing efforts to keep New Yorkers safe since 2001, an influx of jobs have been created throughout New York. Since 2007, City-certified Minority and Women-Owned Business Enterprises have been awarded over 26,000 City prime contracts and subcontracts worth more than $1.9 billion. (nyc.gov 2014) An evaluation of high growth and rapid demand in office administration, security, construction and apartment maintenance poises a need for employable individuals to enter the market place. The Department of Social Services has administrative responsibilities for families not only in crisis but those seeking to enrich their lives t hrough training to better prepare them for the workforce. Presenting the Budget  2 Once individuals are provided hands-on job training workshops they will be able to go out and seek employment. PROGRAM DESCRIPTION: The Human Resources Administration, Department of Social Services (DSS) provides services and temporary assistance that help families and individuals with economic and social service needs to achieve their highest level of self-sufficiency and that help other families and individuals remain self-sufficient. (nyc.gov 2014) Fifteen percent of U.S. adults lack a high school diploma or high school equivalency credential, and another 30 percent have a high school diploma with no postsecondary education. Collectively, these individuals make up over half of today’s unemployed adults. Adults without a high school diploma are more likely to be in need of temporary cash assistance and in-kind benefits such as Medicaid, food stamps, and housing subsidies. BENEFITS: The primary benefit from this project would be to strengthen the link between employers’ urgent needs and individuals who are job ready because of hands-on job training workshops. Having a few companies commit to expressing their needs would allow DSS to deploy skilled individuals in the workforce instead of a company having to train them. For example, within the office administration training, hands on training would consist of building confidence in Microsoft Word and Excel because these two are the basics for administration assistance. Presenting the Budget 3 PERFORMANCE MEASUREMENT: Measurements Measure Target InputCost to provide hands-on job training workshops in office administration, security, construction and apartment maintenanceAs budgeted for $500,000 over 3 years beginning Outcome Over 85% of trained individuals placed in the workforce. Sustain initial 85% placement rate for years two and three. EfficiencyCost per individual trainedApproximately $625 to train each individual to receive employment and become self-sufficient. EffectivenessPercent of individuals  placed Provide repeat workshop for 20% of population if requested after placed and not successful Quality or ProcessPercent of employers satisfied with placed individuals at the end of six monthsOn a scale of 1 to 10, 10 being very satisfied and 1 being dissatisfied, projected target will be between seven and ten. Equity Percent of individuals who remain in the workforce one year after placement.70 percent of individuals still with initial placement after one year. COSTS: The program costs are mostly allocated to personnel and contractual services because of the nature of the program. The Social Services Department would have one full-time equivalent employee charged 35% of the time to the program to oversee the operations for the next three years. In addition to the full-time staff member, a part-time staff member will be hired to perform all functions related to carrying out day to day duties related to but not limited to contracted personnel scheduling for training sessions, classroom and equipment set-up, ordering supplies, recordkeeping of stipends associated with travel for offsite visits. Presenting the Budget 4 Other costs associated with the program are computer and software purchases in year one, which the computer costs are lower in years two and three because only software licenses should be updated or additional software purchases required but computers purchased in year one should have a useful life of five years which will exceed the program by two years. STAFFING IMPACT: One part-time employee will begin working in FY2013. For fiscal years 2014 and 2015 an additional part-time employee will be employed to assist because of anticipated numbers of individuals will increase in years two and three. Within the small business sector contracted instructors/trainers from each of the four sectors will provide employment and training services for low-skilled, unemployed adults, including veterans for the workforce. These instructors will be vetted from NYC’s Minority and Women-owned Business Enterprise (M/WBE) Program, the Emerging Business Enterprise (EBE) Program and the Locally-base d Business Enterprise (LBE) Program. Breakdown of Expected Individuals Per Sector 32040%Office Administration 28035%Security 8010%Apartment maintenance 12015%Construction 800100% OPTIONS: A cost of $625 per individual for training is pennies compared to what the state and federal assistance cost would be for each of the anticipated 800 participants in one year. For example, in New York State an individual could receive $600 monthly for housing and food assistance. The cost of three years of training 800 individuals would be equal to that of the state paying 800 welfare recipients in one month. Presenting the Budget 5 To ensure that our nation rises to the task of developing a skilled workforce that meets the demands of employers, policymakers need to widen their focus to expanding education and training to lower-skilled adults and youth, including high school dropouts, adults who have a high school diploma or GED but are not college ready, and adults with low English proficiency. Without a targeted strategy to educate more low-skilled Americans, the U.S. will continue to lag behind in measures of educational attainment and hence in economic competitiveness. (Foster, Strawn, Duke 2011) After evaluating years one and two the Department should determine whether additional funding should be requested for additional years. The economy will continue to grow and no deserving individual should be left behind because of lack of skills. Budget allocation Object codes201320142015 Personnel services (PS), Total: Full-time, permanent=FTE ($125,000*.35) 43,750 46,000 48,000 Part-time (1 employee yr 1; yrs 2 & 3 = 1.5 employees) 30,000 40,000 40,000 Contractual (Professional trainers from various industries) 20,000 55,000 28,000 Nonpersonnel services (OTPS), Total: Supplies 20,000 30,000 25,000 Computers & Computer Software 25,000 10,000 8,500 Rental Equipment 5,000 7,000 6,500 Travel Benefits 2,750 5,000 4,500 Social Services Contractual services Charges, awards, grants and subsidies Bonds and other Fund, Total: General funds Federal funds State funds146,500193,000160,5000 Other funds Employees, Total ACCOMPANYING LEGISLATION: No legislation is required to implement this program. The Workforce Investment Act (WIA) Adult formula program provides employment and training services for disadvantaged, low-skilled, unemployed, and underemployed adults, including veterans, within the public workforce system. The program is well-positioned to meet the needs of adult job seekers and support the economic recovery by helping adult customers understand their skills in the context of the current labor market and improve those skills to find better jobs with career pathways. Specifically, the WIA Adult formula program: †¢ Supports an economy that is built to last by aligning the skills of American workers with needs of businesses so they can compete in the rapidly evolving job market of the 21st century; †¢ Transforms the unemployment system into a reemployment system by providing adult job seekers with job placement, career counseling, skills-training, credential attainment, and labor exchange services that make it possible for disadvantaged, low-skilled, and underemployed adult workers to get back to work quickly; †¢ Puts veterans back to work by providing priority of service to veterans and eligible spouses; and †¢ Offers seamless service delivery  with multiple workforce-related programs housed in American Job Centers. A consolidated entry point provides the best value in terms of positive outcomes for job seekers and business customers by capitalizing on the administrative efficiencies and shared resources. (nyc.gov 2014) The Department will award 4 – 5 competitive grants ranging in size from $2 – 3 million to regions to implement sector-based strategies to meet the dual goals of providing customized solutions for business while providing training and career advancement opportunities for targeted populations. These grants would support the development of partnerships between the workforce system, business, community colleges, economic development, and others such as organized labor, the adult basic education system, and supportive service providers; modify existing training based on business demand; and train and provide career advancement opportunities for targeted populations such as acutely or chronically long term unemployed low-wage workers, new labor market entrants, and veterans. (dol.gov 2014) Presenting the Budget 7 Keeping in tandem with other major cities it would be to New York’s advantage to pursue this program. Reference http://www.nyc.gov/html/sbs/html/about/about.shtml Foster, Strawn, J., Duke-Banfield, 2011, Beyond Basic Skills http://files.eric.ed.gov/fulltext/ED538035.pdf http://www.nyc.gov/html/sbs/html/procurement/mwbe.shtml http://www.dol.gov/dol/budget/2015/PDF/CBJ-2015-V1-04.pdf