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South African Journal of Economic and Management Sciences
versión On-line ISSN 2222-3436
versión impresa ISSN 1015-8812
S. Afr. j. econ. manag. sci. vol.17 no.3 Pretoria jul. 2014
The management accounting vocational fallacy
Christina Cornelia Shuttleworth
School of Accounting Sciences, University of South Africa
Rapid changes in highly competitive economic environments have created the need for sound financial management in organisations. In order to source sufficient numbers of skilled financial managers, specialised career guidance should be high on the agenda of educational and labour policy makers. While the chartered management accountant (CMA) enjoys international status, not many studies have been conducted to measure South African students' and accounting teachers' awareness of the CMA designation. This article reports on the results of first-year accounting students' perceptions of a career in management accounting as well as on the career guidance they received on how to become a CMA. It also reports on accounting teachers' awareness of the management accounting designation. This study found that first-year accounting students and accounting teachers do not possess sufficient knowledge of the career opportunities in the management accounting field and of the route to follow on how to become a CMA. Recommendations are made for tertiary institutions and professional bodies to alleviate this information gap by distributing brochures and posters to accounting and career guidance teachers and by providing information sessions to them as well as to first-year accounting students on career opportunities in the management accounting field.
Key words: management accounting, management accountant, chartered management accountant, management accounting career guidance
Career decisions are complicated and influenced by many determinants, including parental expectations, high earnings prospects, job-market considerations, perceived image of the profession and exposure to the subject field in high school. Although the number of enrolments at tertiary institutions has increased in the last decade, more graduates have become unemployed, suggesting that many graduates are not suitably qualified for the jobs that are available (Pauw, Oosthuizen & Van der Westhuizen, 2006:22). Owing to the fact that too many students are graduating in low employment areas, Pauw et al. (2006:22) suggest that guidance on study and career decisions is crucial and should be improved, especially at school level. Because there is a demand for qualified accountants in South Africa, career guidance pertaining to the various opportunities in this field should be up to standard. Students can, for instance, pursue a career as a chartered accountant (CA) and register with the South African Institute of Chartered Accountants (SAICA), from where they can either become an auditor or work as an accountant or financial manager in commerce and industry. They can, inter alia, also become a chartered management accountant (CMA) and register with the Chartered Institute of Management Accountants (CIMA) or they can become a professional accountant registered with the South African Institute of Professional Accountants (SAIPA).
Various international studies assessed the attractiveness of the accounting profession among students (Byrne, Willis & Burke, 2012; Chen, Jones & Mcintyre, 2008; Jackling & Keneley, 2009). According to Sugahara and Boland (2009:255), the number of tertiary students studying accounting as a degree major has dwindled worldwide. It is noted, for example, that the accounting profession in Malaysia is facing a major problem, namely to attract the 'best and brightest' students who have both ample accounting knowledge and strong communication, technical and analytical skills that are required in the increasingly complex business environment (Bolhan, Kassim, Jonathan & Atan, 2007:6-7). Research among first-year accounting students in South Africa (Myburgh, 2005:46; Van Zyl & De Villiers, 2011:68) concluded that respondents perceived, for instance, the difficulty of the accounting field, the cost and the number of years of study as constraints to pursue an accounting career. Since there is already a significant shortage of financial and accounting professionals in South Africa (Coetzee & Oberholzer, 2010) and of late fewer students elect to pursue an accounting career, it adds up to even fewer students majoring in management accounting or financial management. Burns, Hopper and Yazdifar (2004:3) support this view and point out that students are also less inclined to enrol for management accounting courses.
The evolving identity of management accountants (MAs) and their changing role in organisations call for a common understanding of the profession at occupational level (Ahrens & Chapman, 2000:479). To promote an MA profile and shape a professional brand, it is suggested in a CIMA research report that the current management accounting curriculum should be reviewed, MAs should demonstrate leadership and professional characteristics and become integrated into the business team (Kim, Hatcher & Newton, 2012:15). Even though professional management accounting bodies, such as CIMA in Britain and the Institute of Management Accountants (IMA) in the USA, as well as Management Accounting Departments at tertiary institutions, are continually constructing a common occupational identity for MAs, this study reveals that accounting teachers, school leavers and students do not necessarily possess this information.
Given the above background, the question arises as to how professional management accounting bodies and management accounting departments at tertiary educational institutions can recruit students to pursue a management accounting career. Before one can answer this question, the more significant question for this research project is whether accounting teachers and students have any knowledge of the MA designation.
The remainder of this article first delineates the objective of the study and the problem to be investigated. Secondly, a literature review examines prior studies conducted on the factors influencing accounting students' career choices, with specific reference to management accounting. Thirdly, the research methodology is described, followed by a discussion of the results. Finally, conclusions are drawn and recommendations made for further research.
2 Objective of the study and problem investigated
According to Maringe (2006:476-477), workplace career development places a great deal of emphasis on specialisation, and students select subjects that will ensure employment success. Taking into account the variety of management and accounting qualifications offered by universities, colleges and professional institutions, it became a problem finding a balance between the supply and demand of quality management accounting students. Many school leavers and students experience huge uncertainty and confusion when making a career choice and consider themselves to be a failure if they decide to change their field of study while studying (Bolhan et al., 2007:2).
The objective of this study is to determine empirically whether first-year accounting students have been introduced to the possibility of pursuing a management accounting career as opposed to becoming a CA, and if so, how they became aware of this. Subsequently the aim is also to determine if students are aware of the route they need to follow in order to qualify as a CMA.
Because students' perceptions of the profession are shaped during their final school years, it is crucial to also determine whether accounting teachers are equipped to enlighten school leavers about the career opportunities in the management accounting field. The purpose is therefore to interview accounting teachers and to determine if they believe that professional bodies, tertiary educational institutions and career guidance at school level can play a more active role in promoting the management accounting discipline.
Owing to the paucity of research on the management accounting career choice of school leavers and students, the theoretical framework for this study will include studies based on factors influencing students' choice to pursue a general accounting career.
3 Literature review
Unemployment in South Africa is a serious concern, even among graduates. Research has shown that inappropriate institutional and subject choices and poor career advice are some of the factors behind graduate unemployment (Kraak, 2010:85). The Organisation for Economic Co-operation and Development (OECD) and the World Bank conducted three overlapping reviews of national career guidance policies among 37 countries, including South Africa. In these reviews, the term 'career guidance' was defined as 'services intended to assist individuals, of any age and at any point throughout their lives, to make educational, training and occupational choices and to manage their careers' (Watts & Sultana, 2004:107). The review of the middle-income countries, which includes South Africa, found that these countries generally have less well-developed career guidance systems than high-income countries (Watts & Sultana, 2004:108). However, from these reviews it is evident that all countries need to expand access to career guidance in order to make it available, not only to selected groups like school leavers, but also to everyone throughout their lives. In this way, career guidance has the potential to contribute to national policies for the development of human capital (Watts & Sultana, 2004:110).
Factors influencing career choice can be widely classified as intrinsic (job satisfaction, personal interest and aspirations), extrinsic (availability of work, status and remuneration) and interpersonal factors (influence of parents, teachers and other roleplayers) (Agarwala, 2008:364; Ahmed, Alam & Alam, 1997:326327). A study among business students in 40 universities in the USA indicated that students majoring in accounting, ranked 'interested in this type of work', 'good job opportunities' and 'good fit with my abilities' as the three main reasons for choosing a business degree (Kim, Markham & Cangelosi, 2002:30). This study also revealed that career success depends on how well accounting students understand their major (Kim et al., 2002:31). It is therefore critical that in order to promote management accounting as students' business major, tertiary institutions should explore various ways of informing school leavers or first-year business students of the content of the management accounting syllabus, the job opportunities and the personal aptitudes required to become a management accountant.
A potential problem for recruitment into the accounting profession is the ensconced perception that accountants are dull and dreary (Jeacle, 2008:1296-1297). According to Jackling (2002: 66, 77) students' perceptions of the role of accountants are not aligned with the objectives of the profession and should be changed through marketing by professional bodies, career advice, and secondary and tertiary accounting curricula. Coetzee and Oberholzer (2010:458) contend that teachers' misunderstanding of the nature and importance of a career in accounting could contribute to students being misinformed about the profession.
In order to trace the reasons for embarking on training as MAs, Ahrens and Chapman (2000) interviewed 64 MAs from 12 British and 17 German firms. In most instances, the British interviewees offered purely pragmatic reasons for becoming MAs. These included reasons relating to the fact that there are relatively well-paid jobs in the field and that future promotion prospects are good. Although the German interviewees also emphasised pragmatic factors, they mostly regarded management accounting as an attractive option to develop an occupational identity and to fulfil various possible functions in an organisation (Ahrens & Chapman 2000:484-486).
Although the CA profession in South Africa places considerable emphasis on management accounting and financial management training, especially for those who follow the route to train outside public practice (in commerce and industry-TOPP programme) (Barac 2009:8890), little research has been conducted in South Africa on students' awareness of the different entry routes into the MA profession. One option is to follow the TOPP programme as part of the CA route and then work as a management accountant in commerce and industry, without necessarily registering as a chartered or certified management accountant (CMA). To clarify, CIMA refers to its qualified members as 'chartered management accountants', while IMA uses the term 'certified management accountant'. As a rule, students first obtain a relevant accredited degree and/or postgraduate degree, after which they may follow various gateway routes to become a CMA.
Of late, the prestigious American Institute of Certified Public Accountants (AICPA) and CIMA have formed a joint venture to establish the Chartered Global Management Accountant (CGMA) designation. The CGMA label now elevates the management accountancy profession to one of the most respected and recognised international MA designations (CIMA 2011). Against this background, this study endeavours to establish just how recognised and well known the management accounting profession is among a subsection of South African accounting teachers and first-year accounting students.
4 Research methodology
A concurrent mixed-method research study was conducted, collecting quantitative and qualitative data by means of questionnaires and interviews respectively. This concurrent mixed-method approach converges the qualitative and quantitative data in order to triangulate data sources and ensure a comprehensive analysis of the research problem (Creswell, 2011:15-16).
4.1 Questionnaire
A questionnaire aimed at first-year accounting students at both the University of South Africa (Unisa) and the University of Pretoria (UP) investigated students' perceptions and knowledge of a prospective career in management accounting. A pilot study was conducted to test the content, user-friendliness and time taken to complete the questionnaire. The questionnaire was presented to the Unisa students as a web-based Lime survey soon after registrations for the first semester had closed. Although the questionnaire consisted of a number of different sections, only those sections relevant to this paper will be discussed.
Section A of the questionnaire was used to determine the students' demographic background with regard to the Institution (Unisa or UP) they attend, their gender, age and language of learning. The purpose of section B was to ascertain whether they were aware of the fact that they could become a CA and/or a CMA. If they were aware that they could become a CMA, they had to indicate how they had obtained this knowledge. They were also asked if they were considering becoming an MA. In the last section of the questionnaire, the respondents rated on a five-point Likert scale the extent to which they agreed with the given statements on the route to follow in order to qualify as a CMA.
The Unisa students were invited by email to complete the questionnaire and submit it to the dedicated uniform reference locator (URL) hosted on the Unisa ICT server. The questionnaire was sent to all students (14 522) with email addresses registered for the FAC 1502 accounting module. A reminder was sent to students after two weeks, and on the due date, 899 completed questionnaires had been submitted, of which 724 were considered valid. The UP Accounting I students completed the exact same questionnaire on campus during their first week of class. Questionnaires were handed out to 1000 students who attended the Accounting I lectures during their first week of enrolment and 798 questionnaires were completed, of which 757 were valid. A high response rate (79.8 per cent) was achieved because lecturers in the various classes helped to administer the questionnaires. The Unisa sample was elevated with a weight of 15.18 to ensure a correct proportional presentation in the sample that correlates with the population proportions (see Table 1). When population subgroups are sampled with unequal probability it is in some instances necessary to give them correspondingly unequal weights to compensate for bias due to difference in response rates across population subgroups (Kish 1990; Lumley 2004:2; Pike 2008:154). According to Vaske, Jacobs, Sijtsma and Beaman (2011:210), weighting strategies are commonly used to compensate for sampling issues, especially where internet surveys are concerned.
First-year students registered for the first semester were chosen for the quantitative survey because they could still reflect on the career guidance received before entering a tertiary educational institution. Accounting students were chosen because they had already demonstrated a preference to pursue a career in a financial discipline.
Reliability in quantitative research encompasses the consistency of a set of measurements of a measuring instrument. The Cronbach alpha value was used as a measure of the reliability of the items measuring the construct on 'the route to follow in order to qualify as a CMA' (see Table 2). The individual six statements that were grouped together in order to measure this particular construct (route to follow) are depicted in Table 6.
From Table 2 it is evident that the Cronbach alpha was between 0.60 and 0.95 overall, which falls within the accepted level of reliability (Tredoux & Durrheim, 2002:216). It also indicated that the individual items pertaining to the route to follow in order to qualify as a CMA, measured the same concept in the same manner.
4.2 Interviews
Semistructured interviews were conducted with Grade 11 and 12 accounting teachers in the Tshwane South District of the Gauteng province. The researcher needed to select interviewees who could enlighten the issue under investigation (Henning, Van Rensburg & Smit, 2004:71). Based on the researcher's judgement and advice from the Senior Education Specialist for Accounting in the Tshwane South District, nonprobability purposive sampling was used to interview a sufficient number of accounting teachers from eight schools in the Tshwane South District. Purposive sampling refers to a sample based on the judgement of the researcher and encompassing typical attributes or characteristics of the population (De Vos et al., 2005:202). This sampling method is also useful for the purpose of triangulation (Sandelowski, 2000: 248). These interviews were conducted at the schools and knowledge of management accounting was not a prerequisite. To include different socioeconomic population groups, the site sample consisted of independent (private) schools as well as public schools. The public schools included former model C schools, a school in the Pretoria CBD and township schools. Two accounting teachers per school were interviewed, except for one independent school that had only one accounting teacher, resulting in 15 interviewees. Since data saturation was achieved, these interviewees were found to be sufficient. According to De Vos et al. (2005:294), data saturation is reached when the researcher begins to hear the same information repeatedly and learns nothing new.
Operational measures to ensure trustworthiness, as demonstrated by Lincoln and Guba's (1985) seminal work, included the following:
- Credibility
All the interviews were conducted by the primary researcher with previous interview experience. The researcher built trust by honouring anonymity, honesty and openness during the interview. By conducting the interviews at a place and time of the interviewees' convenience, prolonged engagement was achieved which enhanced the trust relationship between the parties (Shenton, 2004:65). The same questions were put to all the interviewees, who provided informed written consent. This consent form acknowledged that participants' rights have been protected during the interview process and that they could withdraw at any time (Creswell, 2003:73).
- Transferability
Although the respondents came from different demographic backgrounds and worked with learners from various demographic groups, they were representative of the phenomenon under study (Krefting, 1991:220; Sandelowski, 2000:248). Transferability was thus achieved through purposive sampling and by conducting the same interview methods in different school environments (Shenton, 2004:70). The interviews were professionally transcribed and the results were discussed and substantiated with direct quotations from the interviewees.
- Dependability
All aspects of the research were fully described, including the methodology, sampling process and data analysis. The process was thus clearly documented. A code-recode procedure was followed to increase the dependability of the study (Krefting, 1991:221). The same themes occurred in each of the interview questions when the data was recoded after two weeks.
- Authenticity
Specific groups were not excluded from the project based on race, sex or any other social or financial criteria.
Ethical clearance for the questionnaire and interviews was granted by the CEMS Ethics committee and the Unisa Senate Research and Innovation Committee (SENRIC). Permission to conduct the survey and interviews was obtained from the following institutions:
- Unisa: Director of the School for Accounting Sciences (2012), Prof C Cronje and SENRIC
- UP: Head of Department, Accounting and CA Programme Manager, Prof JGI Oberholster and the Registrar, Prof NJ Grove
- Gauteng province, Department of Education.
5 Results and discussion
The quantitative and qualitative results will be discussed independently before any conclusions are drawn.
5.1 Questionnaire results
- Descriptive results
Based on the fact that the Unisa sample was elevated to the weight depicted in Table 1, the demographics of both the Unisa and UP students who participated in the survey revealed that 58.9 per cent were female and 41.1 per cent male. An overwhelming percentage of respondents indicated their language of learning as English (92.4 per cent), followed by Afrikaans (6.9 per cent), an African language (0.7 per cent) and other (0.1 per cent). Table 3 shows the respondents' age distribution and their planned academic qualification.
Students were also asked if they were aware of the fact that they can become a CA or a CMA and if they received any career guidance while at school on how to qualify as either a CA or a CMA (see Table 4).
Although Table 3 shows that only 31.5 per cent of the respondents indicated that they had planned to study BCom/BCompt (Accounting), Table 4 shows that 65.9 per cent of them indicated that they had been aware of the fact that they could become a CA before entering tertiary education and 26.5 per cent revealed that they had received career guidance on how to qualify as a CA. However, while 39.8 per cent of the respondents (see Table 3) indicated that they had planned to study BCom/BCompt Management Accounting/Financial Management, Table 4 shows that 39.7 per cent had been aware of the fact that they could become a CMA, but only 10.0 per cent had received career guidance at school on how to qualify as a CMA.
Table 5 indicates how those respondents who were aware of the fact that they could become a CMA had obtained this information.
From Table 5 it is clear that career guidance teachers (9.5 per cent) were either non-existent in most schools or did not play a major role in advising students that they could become CMAs. It is also evident that accounting teachers (18.1 per cent) played a prominent role in advising prospective accounting students on becoming a CMA. Although not specifically applicable to CMAs, these results concur with the findings of Myburgh (2005), namely that performance in Accounting at school and the influence of school teachers were important factors that influenced students to become CAs. Although respondents could specify any other source of information on how to become a CMA, no one indicated visits by tertiary educational institutions or any other source not included in the list (see Table 5).
Table 6 shows how students rated the extent to which they agreed with statements on the route they had to follow to qualify as a CMA.
Although 70.4 per cent of the students agreed (see Table 6) that one must obtain an applicable degree before one can enrol for the professional qualification examinations of the relevant professional body, only 49.7 per cent agreed that one can become a CMA only by successfully completing the professional qualification syllabus of the relevant professional body. Students who take the CIMA route can become a CMA without having obtained a degree or any other qualification prior to entering their programme (CIMA 2013; Cory & Huttenhoff, 2011:3). However, IMA requires students to first obtain an accredited bachelor's degree.
From Table 6 it is evident that 50.6 per cent of the students agreed that the CMA qualification also requires students to enter a trainee programme. It is important to note that both CIMA and IMA require three and two years respectively of continuous professional experience in management accounting or financial management. Of the respondents, 67.4 per cent agreed that management accountants have to engage in continuing professional development (CPD) programmes. Both CIMA and IMA offer CPD programmes and expect qualified CMAs to stay abreast of new developments.
Although 48.7 per cent of respondents (see Table 6) agreed that there are various gateway routes to the MA profession, 47.4 per cent of them were unsure. By the same token, only 28.9 per cent of the students agreed and strongly agreed that they could fully study online towards the CMA qualification, while 63.3 per cent were unsure. Notably, CIMA offers fully online study programmes from their entry-level Certificate programme to their Test of Professional Competence in Management Accounting (TOPCIMA) case study examination (CIMA 2013). IMA also offers online courses with interactive study material, but their gateway route requires a bachelor's degree before entering the programme.
- Inferential results
A Pearson chi-square test was conducted to examine whether there was a relationship between two nominal variables, posted as statements or questions in the questionnaire (see Table 7) and to test for independence of association. Only those variables with a significant relationship (p<0.05) prior to and after the weighting of the data will be discussed in Table 7.
From the first association depicted in Table 7, only 21.2 per cent of those respondents who were aware of the fact that they could become a CMA, had received any career guidance on how to qualify as a CMA while at school. Notably, the majority of students (88.6 per cent) who had received career guidance on how to qualify as a CMA, indicated English as their language of learning. Furthermore, an equitable 65.7 per cent of those respondents, who had received any career guidance on how to qualify as a CMA, had considered becoming one. From Table 7, it became evident that only 39.2 per cent of those who were aware that they could become a CMA had actually planned to study BCompt/BCom (Management Accounting/Financial Management). The last association in Table 7 revealed that 57.0 per cent of those respondents who received career guidance while at school on how to qualify as a CMA were between the ages of 17-25, whereas 15.7 per cent were between the ages of 26 and 30 years and 27.4 per cent were older than 30 years.
As indicated in tables 6 and 7, there is an apparent lack of career guidance at school level on how to become a CMA. If 65.7 per cent of those who had received career guidance while at school on how to qualify as a CMA considered becoming one, it is questionable why only 39.2 per cent had currently planned to study the applicable BCompt/Bcom Management Accounting degree. Interviews with accounting teachers provided some answers to these and other questions.
5.2 Interview results
In order to determine whether accounting teachers are equipped to enlighten school leavers on the career opportunities in the management accounting field and the route to follow towards becoming a CMA, data were interpreted according to the following themes that emerged during the interviews and then cumulated in a theory on accounting teachers' ability to provide guidance to school leavers on a career in management accounting:
1 Participants ' knowledge of the career opportunities in the management accounting field.
Two of the interviewees reflected that an MA would do human resource management, one interviewee said that they manage information systems and another that they analyse financial statements. One of them specifically mentioned that MAs work with budgets and projected income statements, while another mentioned that they can be financial advisors. Although some of the interviewees indicated that MAs are involved in decision-making activities, two interviewees said that they had no idea what MAs do. The verbatim comment of one respondent clearly highlights this: 'I honestly have no idea. Management accounting would entail what? I don't even know what the management accounting umbrella would cover.'
2 Participant's opinion of the role played by professional bodies, such as CIMA, to promote their profession among school leavers.
Some interviewees remarked that they knew a little about SAICA and SAIPA, albeit more about SAIPA because it sponsors the Accounting Olympiad. However, the majority of interviewees had never heard of CIMA and pointed out that members of the institution should visit schools and explain what the institution stands for and what MAs do. Workshops by PriceWaterhouse Coopers (PWC) were mentioned by more than one teacher as the only contact with the accounting profession. They also expressed a need for brochures or posters to display in their classes and that the educators should at least obtain the necessary information to be able to impart such knowledge to their learners. One interviewee contended that 'these institutions can play a more vital role in our institutions, especially in our township schools where knowledge, rather information, is coming in drips and drabs'.
3 Participants ' view of the role played by tertiary institutions to promote the management accounting discipline among school leavers.
All the interviewees arrived at a similar conclusion that tertiary institutions need to visit schools and inform both the learners and the teachers of the different career opportunities in the accounting field. They reflected that there is currently no contact and that they would welcome lecturers or even students in the management accounting field visiting schools and explaining to learners what MAs do and the possible career opportunities for qualified MAs. Some even mentioned that learners should be informed before they make their final subject choice during their Grade 9 year. One interviewee also mentioned that the number of accounting learners is declining and one should therefore motivate them to take accounting as a subject from Grade 10 onwards. Although some acknowledged that it would be impractical to visit all the schools, they still felt strongly that the learners would benefit from face-to-face contact with lecturers or students. Information workshops with accounting teachers were suggested as a more practical possibility to disseminate information at schools.
4 Participants ' perception of the route that students need to follow in order to qualify as a CMA.
Although the interviewees generally indicated that they were not familiar with the route, the majority of them said that students would at least have to do a BCom in order to become an MA. Only one suggested that they would do a BCom specialising in management accounting. Although some interviewees stated that students would have to do honours, it became clear that they were unaware of the fact that certain universities, such as Unisa, are now offering postgraduate diplomas and that these diplomas are at the same level as an honours degree. However, it was evident that all the interviewees had a more informed idea on how to become a CA, as opposed to the route to follow on how to become a CMA.
5 Participants ' view of time spent on career guidance at school level.
The overall response was that more time should be spent on career guidance at school. One interviewee exclaimed: 'Yes, definitely because there is actually no career guidance here!' Interviewees from one private school and one former model C school stated that they did have adequate career guidance teachers, but admitted that they were not sure if these teachers were knowledgeable about the management accounting designation. One interviewee suggested that the subject teachers should do research on the careers pertaining to their subject in order to inform and motivate students about the various opportunities in the specific field. It was also mentioned that career guidance should start from Grades 8 and 9, instead of in Grades 11 and 12.
The literature recognises the fact that top-quality career information and some form of personal support are essential for satisfactory career guidance and effective career decision making (Watts & Sultana, 2004:114-115). However, a bleak picture of management accounting career guidance emerged from the interviews, as discussed above. In theory, although some of the accounting teachers who participated in the survey mentioned one or two career opportunities, they were mostly uninformed of the career prospects in the management accounting field. They generally expressed a need for professional bodies and tertiary institutions to play a more active role in promoting the management accounting designation at schools. Regarding the route that students need to follow to qualify as a CMA, most interviewees posited that students would have to enrol for a BCom degree. Except for one interviewee, they did not specify the specialisation field for the BCom degree or the postgraduate qualifications that students should attain; nor did they indicate that students could study directly through CIMA without first obtaining a degree. Interviewees reiterated that more time should be spent on career guidance at school level, especially before choosing their final subjects.
6 Conclusions
The literature review underscored the importance of career guidance for students, but specifically for school leavers. According to Kraak (2010:100), in order to overcome the problem of increasing graduate unemployment, the South African government needs to look at several labour market policy interventions with clear structured pathways into work. Hence focused career guidance is necessary to ensure the availability of skills relevant to the business world. Because of the diverse roles played by MAs in organisations and the different routes that students can follow in order to become a CMA, the South African youth should be informed about this. Job opportunities for management accountants in organisations are increasing and there seems to be a need for graduates specialising in this field.
Based on the perceptions of students who completed the questionnaire, it can be deduced that although many students were aware that they could become a CA, not many of them were aware of the fact that they could become a CMA and even fewer had received any career guidance on how to qualify as one. Evidently, only a small percentage of the respondents had received advice from career guidance teachers on the CMA designation, although accounting teachers had played a more significant role in informing them about the CMA designation. Most of the responding students lacked information on the various entry routes into the profession as well as the prerequisites to register as a CMA.
Regarding the noteworthy role of accounting teachers in informing school leavers of career opportunities in the accounting field, it is imperative that these teachers are informed of the career opportunities for MAs and their role in organisations as well as the route they need to take in order to qualify as one. However, in the interviews it became evident that accounting teachers are not as informed on the career possibilities in the MA field as in the CA field.
The findings of this study could have implications for promoting vocational guidance and counselling among school leavers and students aspiring to a career in management accounting. It could also have significant implications for the recruitment strategies of management accounting faculties at tertiary educational institutions and the applicable professional bodies.
7 Recommendations and limitations
This study suggests that professional bodies such as CIMA and tertiary institutions need to consider innovative ways for promoting the management accounting profession to the recruitment market, specifically school leavers and first-year accounting students. Brochures explaining the international status, career opportunities, entry routes and prerequisites for qualifying as a CMA could be distributed to career guidance teachers, accounting teachers, school leavers and first-year accounting students. Social media could be used to promote the profession and discussion forums with qualified CMAs could inspire prospective management accounting students. Accounting teachers can be invited to tertiary institutions for workshops or information sessions on the career opportunities for their students and the routes they could follow in order to qualify as CMAs.
The fact that this study did not also include interviews with career guidance teachers appears to be a limitation, but it is also an opportunity for further research. Only three out of the eight schools represented in the interviews had dedicated career guidance teachers. It might be informative to assess the knowledge they have of the management accounting profession. Future research could also involve administering a questionnaire to champions of industry on their perceptions of the career opportunities of MAs in their organisations.
Since accounting students from only two South African universities were surveyed and only accounting teachers in the Tshwane South District were interviewed, sample bias can be seen as a limitation of this study. Therefore the results of this study cannot be used to make generalised assumptions about all first-year accounting students and all the accounting teachers in the country. However, the data gathered in this study provide insight into students from diverse backgrounds in a residential and an open distance learning institution, as well as teachers from both private and public schools.
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CHEN, C., JONES, K.T. & MCINTYRE, D.D. 2008. Analyzing the factors relevant to students' estimations of the benefits and costs of pursuing an accounting career. Accounting Education: An International Journal, 17(3):313-326. [ Links ]
CIMA, vide Chartered Institute of Management Accountants. [ Links ]
COETZEE, S. & OBERHOLZER, R. 2010. South African career guidance counsellors' and mathematics teachers' perception of the accounting profession. Accounting Education: An International Journal, 19(5):457-472. [ Links ]
CORY, S. & HUTTENHOFF, T. 2011. Perspectives of non-public accountants about accounting education and certifications: an exploratory investigation. Journal of Finance and Accountancy. Available at: http://aabri.com/manuscripts/10688.pdf [accessed on 2013-03-19]. [ Links ]
CRESWELL, J.W. 2003. Research design: qualitative, quantitative and mixed methods approaches. London: Sage. [ Links ]
CRESWELL, J.W. 2011. Research design: qualitative, quantitative, and mixed methods approaches (2n ed.) London: Sage. [ Links ]
DE VOS, A.S., STRYDOM, H., FOUCHE, C.B. & DELPORT, C.S.L. 2005. Research at grass roots for the social sciences and human service professions (3rd ed.) Pretoria: Van Schaik. [ Links ]
HENNING, E., VAN RENSBURG, W. & SMIT, B. 2004. Finding your way in qualitative research. Pretoria: Van Schaik. [ Links ]
JACKLING, B & KENELEY, M. 2009. Influences on the supply of accounting graduates in Australia: a focus on international students. Accounting and Finance, 49:141-159. [ Links ]
JACKLING, B. 2002. Are negative perceptions of the accounting profession perpetuated by the introductory accounting course? - an Australian study. Asian Review of Accounting, 10(2):62-80. [ Links ]
JEACLE, I. 2008. Beyond the boring grey: the construction of the colourful accountant. Critical Perspectives on Accounting, 19:1296-1320. [ Links ]
KIM, D., MARKHAM, F.S. & CANGELOSi J.D. 2002. Why students pursue the business degree: a comparison of business majors across universities. Journal of Education for Business, 78(1):28-32. [ Links ]
KIM, J., HATCHER, C. & NEWTON, C. 2012. Professional identity of management accountants: leadership in changing environments. Research executive summary series, 8(1). London: Chartered Institute of Management Accountants. [ Links ]
KISH, L. 1990. Weighting: Why, when, and how? In Proceedings of the Survey Research Methods Section, 121-130, Alexandria, VA. [ Links ]
KRAAK, A. 2010. The collapse of the graduate labour market in South Africa: evidence from recent studies. Research in Post-Compulsory Education, 15(1):81-102. [ Links ]
KREFTING, L. 1991. Rigor in qualitative research: the assessment of trustworthiness. The American Journal of Occupational Therapy, 45(3):214-222. [ Links ]
LINCOLN, Y.S. & GUBA, E. 1985. Naturalistic Inquiry. Beverly Hills, CA: Sage. [ Links ]
LUMLEY, T. 2004. Analysis of complex survey samples. April 15, University of Washington: Washington. [ Links ] MARINGE, F. 2006. University and course choice: implications for positioning, recruitment and marketing. International Journal of Educational Management, 20(6):466-479. [ Links ]
MYBURGH, J.E. 2005. An empirical analysis of career choice factors that influence first-year accounting students at the University of Pretoria: a cross-racial study. Meditari Accounting Research, 13(2):35-48. [ Links ]
PAUW, K., OOSTHUIZEN, M. & VAN DER WESTHUIZEN, C. 2006. Graduate unemployment in the face of skills shortages: a labour market paradox. Accelerated and Shared Growth in South Africa: Determinants, Constraints and Opportunities Conference. The Birchwood Hotel and Conference Centre, Johannesburg: 18-20 October. [ Links ]
PIKE, G.R. 2008. Using weighting adjustments to compensate for survey nonresponse. Research in Higher Education, 49:153-171. [ Links ]
SANDELOWSKI, M. 2000. Focus on research methods: combining qualitative and quantitative sampling, data collection, and analysis techniques in mixed-method studies. Research in Nursing & Health, 23:246-255. [ Links ]
SHENTON, A.K. 2004. Strategies for ensuring trustworthiness in qualitative research projects. Education for Information, 22:63-75. [ Links ]
SUGAHARA, S. & BOLAND, G. 2009. The accounting profession as a career choice for tertiary business students in Japan: a factor analysis. Accounting Education: An International Journal, 18(3):255-272. [ Links ]
TREDOUX, C. & DURRHEIM, K. 2002. Numbers, hypotheses and conclusions: a course in statistics for the social sciences. Cape Town: UCT Press. [ Links ]
VAN ZYL, C. & DE VILLIERS, C. 2011. Why some students choose to become chartered accountants (and others do not). Meditari Accountancy Research, 19(1/2):56-74. [ Links ]
VASKE, J.J., JACOBS, M.H., SIJTSMA, M.T.J. & BEAMAN, J. 2011. Can weighting compensate for sampling issues in internet surveys? Human Dimensions of Wildlife, 16:200-215. [ Links ]
WATTS, A.G. & SULTANA, R.G. 2004. Career guidance policies in 37 countries: contrasts and common themes. International Journal for Educational and Vocational Guidance, 4:105-122. [ Links ]
Accepted: January 2014


text:
The bold inscription is still easy to read, but the finely carved epitaph is weathered and, in this light at least, no longer legible.
July 12, 1857:
Aged 44 Yrs.
Samuel Blocksom (Bloxom) married Catharine Felter in 1847. The 1850 Federal Census shows two-year-old Sarah Ann, presumably their daughter, living with Samuel and Catharine.
The 1870 Federal Census, which lists Catharine as head of household, would suggest that Samuel and Catharine had several more children before his death in 1857.
|1870 Federal Census image from Ancestry.com
On January 4, 1907—nearly 50 years after the death of Samuel Blocksom—the Marion Daily Mirror printed an obituary for Catherine:
While sitting in her arm chair Thursday afternoon at four o'clock, Mrs. Catharine Blocksom, widow of Samuel Blocksom and one of the oldest residents of Richland township, died suddenly, death being caused by the infirmities of old age. She died at the home of her daughter, Mrs. David Retterer, five miles south of the city, in Pleasant township, where she had been visiting for a few days.
The deceased had been feeling very well for several days and until about thirty minutes before her death had not complained of feeling ill. While the members of the family were gathered about her, conversing on ordinary subjects, Mrs. Blocksom passed quietly to the great beyond before those about her realized that she was ill.
Mrs. Blocksom was born in Germany and came to America when a child. Her parents name was Felton and were among the first settlers of the county. After her marriage to Samuel Brocksom, she lived for 60 years on a farm in Richland township. She was 88 years of age.
The deceased was one of the best known women of the southwestern part of the county. She was converted to the Christian faith in Zion church and had been a member of the church since. Until the past few years, she had been very active in church work, notwithstanding her advanced age. Three daughters, Mrs. Jacob Wolfinger, Mrs. David Retterer and Mrs. Samuel Retterer and two sons, Samuel and Jeremiah survive.
The funeral will be held in the Taylor cemetery, located on the farm where Mrs. Blocksom spent the greater part of her life.
Taylor Cemetery is on my list for a visit someday soon.
Salyer Cemetery, Marion County, Ohio

subset: commoncrawl


text:
|View Poll Results: Higurashi Kai Episode 8 Rating
|Perfect 10
|9 out of 10 : Excellent
|8 out of 10 : Very Good
|7 out of 10 : Good
|6 out of 10 : Average
|5 out of 10 : Below Average
|4 out of 10 : Poor
|3 out of 10 : Bad
|2 out of 10 : Very Bad
|1 out of 10 : Painful
|Voters: 95. You may not vote on this poll
|Thread Tools
|2007-08-25, 08:33
|Link #41
Senior Member
Join Date: Nov 2003
I like this world, people having flashbacks left and right. Sion almost 'settling' thing in minutes. Rika seems to be going 'black' too often for my liking but other than that it's a good world...
From the reviews, seems like next week will be a blast as well. Rise of the children's crusade.
Teppei deserves to be smacked down... hard Someone needs to tell Irie that Satoko will never wear a maid costume again. I bet that'll get him into action. That or making protecting Satoko part of the deal with Takano, I bet he wouldn't even reach the village alive then.
|2007-08-25, 08:52
|Link #44
神聖カルル帝国の 皇帝
Join Date: Jul 2007
Location: Korea
Age: 32
|2007-08-25, 09:17
|Link #45
User of the "Fast Draw"
True enough I'd cut the girl a bit of slack. After all that time it seems the skys have opened up and given her enough to work with to battle through to victory. What seems to be the luckiest world, has hit the worst possible snag to deal with.
Sure I wasn't happy with her going into depression after Satoko's uncle showed up. But she tried all the routes she could think of and it seemed fate had once again smacked her into the ground. If in a world where things seemed to finally go right something terrible like this still can happen it must be hard to keep the spirits alive to fight on.
|2007-08-25, 09:23
|Link #46
Senior Member
Join Date: Oct 2006
Location: Edmonton, Alberta, Canada
Age: 36
|2007-08-25, 11:44
|Link #48
Join Date: Dec 2005
Location: middle of nowhere, Virginia
Age: 32
...Let yourself get hit. That was your great plan? =P
Shion says 1500 seconds, I think Minesweeper. =/
Gotta love Rika's emo facial distortions. A pissed-off Rika is a very intimidating loli.
|2007-08-25, 12:02
|Link #49
GN-001 Gundam Exia
Join Date: Jan 2007
Location: Ptolemaios
Age: 35
Nice episode as always. It's really nice how this series does a 360 when it comes to emotions.
The episode title sure explained itself. Teppei simply screwed up Rika's hopes just like that. And Keiichi sure is kicking ass with each episode in this arc.
It was nice that Rika's emo scene didn't look bad, unlike last season's infamous facial distortions.
|2007-08-25, 14:42
|Link #52
Drama pl0x
Watched it subbed, since I already saw the raw I could understand most of what was going on already, but it made things more dramatic seeing it now. Looks like Teppei has to come back and ruin Rika's seemingly perfect world in a matter of one episode... and it looks like Keiichi is owning in this world. The preview for episode 9 looks cool too, maybe everyone can go on over to Teppei's house and beat the crap out of him.
|2007-08-25, 14:48
|Link #53
Wagering his life...
Join Date: Jun 2006
Wow that was intense. Poor Rika, she's so close to getting all the "good endings" I"m not surprised he got so pissed at Takano and Irie
But Irie gave her the perfect solution. The Yamainu are here only to protect Rika,so all Rika needs to do is provoke Teppei into harming her (knowing the guy it shouldn't be too hard) and the Yamainu would step into action and neutralize Teppei.
But that would be easy and wouldn't include Keiichi and the gang, so I wonder what Keiichi's plan is now. Everything seemed so much simpler in the past worlds. Someone annoying you? Kill him! But in this "good world" people have to use their heads to solve their problems.
|2007-08-25, 15:24
|Link #54
Senior Member
Join Date: Jul 2007
|2007-08-25, 15:31
|Link #55
Join Date: Dec 2005
Location: Cali
Finally I know what the Yamainu's presence is there for. Man, that's a load of wondering off my mind. Was I the only one who didn't know what they were there for?
Much love goes out to K1 for his badass performance in the last few episodes. I loved the way he stood up to Shion's escalating haste and homicidal intent. It was excellent and so unexpected.
Overall I felt the episode was one of a quick turn into despair and depression as Teppei came back on scene. It was a slap in the face type of shock. I felt like Rika did when she realized why Satoko didn't come home. Bleh~
Really looking forward to the next episode from watching the preview. I think I'll hibernate for a week so it'll get here faster. Anyone want to join me ?
Spoiler for kingsky123's comment:
|2007-08-25, 16:24
|Link #57
阿賀野型3番艦、矢矧 Lv173
Graphic Designer
Join Date: Mar 2006
Location: Belgium, Brussels
Age: 32
In the game, when keiichi and the rest confronted her in the junkyard, Rena explained she had that behaviour to forget her family issues right now. (the anime cut it short, and just let her speech about happiness. While in the game, everything was explained)
|2007-08-25, 18:09
|Link #59
Somehow I found out
Join Date: Feb 2006
Age: 35
What an amazing episode. It was dramatic, intense... and just outstanding. All of a sudden, I'm starting to think Higurashi Kai may well be a candidate for anime of the year.
The Shion v Keiichi scene was brilliant! This is how you do drama, IMO. Everything in the scene was executed perfectly for such a verbal conflict: the dialogue was great, the voice acting was superb (particularly from Satsuki Yukino, certainly reprising the amazing performance she gave in the first season), the choice of music was fitting and the atmosphere was just intense. It's scenes like this that can define a series, and I don't think it's overstating things to say it was brilliant.
Higurashi Kai is really starting to shape up to be a very special anime at this rate.
|2007-08-25, 18:38
|Link #60
Senior Member
Join Date: Aug 2007
Location: UC San Diego
Age: 29
I love this episode! Things like Keiichi keeping his cool throughout the whole episode, Rika going uber crazy mode (first time seeing her like this I believe), and Rina getting owned. Next episode looks interesting too, seems like they are going for an all-out march towards.... somewhere.
|Thread Tools


text:
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text:
What a pleasure to be on Martha Stewart again, today, my third appearance. It's always fun and inspiring to chat with Brian Kelsey on Morning Living - he has so MANY quick, out-of-the-box great ideas on making your home your personal sanctuary - not to mention creative laboratory!
Here are tips on summer style for the kitchen that I prepared, which, at this writing before the show, I'm not sure we will get to cover. Please add yours too!
- change out kitchen/breakfast room rugs for a casual/summery look
- de-clutter countertops (de-clutter at the change of each season to keep ahead of clutter accumulation & dust)
- gather vases nearby in different sizes for freshly cut garden flowers for a fragrant (and colorful) and ever changing treat from nature
- speaking of vases-flea market finds of mason jars add a country vibe – better yet, paint the inside of these fun jars bold or pastel colors
- start an indoor kitchen herb garden - you'll have success via increased daylight over spring/summer months
- change/remove window treatments for a lighter look
- replace the breakfast room seat cushions for a fresh look
- have outdoor cooking equipment accessible & rethink/rearrange indoor summer storage needs - i.e. salad bowls, stainless skewers, grill racks
- keep outdoor dishes/glasses/flatware accessible
- keep outdoor platters accessible
- fill a glass bowl with limes and lemons for a citrus and color vibe
- fill a mason jar with fresh herbs in a little waer – savory scent will last nearly a week
- keep kitchen stocked with easy nibbles – cheeses, nuts, olives & drinks for spontaneous alfresco dining
- use your COLORFUL plastic dishes and glasses and for easy living
- stylish melamine trays are great for multiple uses-colorful
- add sheer breezy panels on windows
- fresh hand towels in summer colors
- fresh fragrant candles, hand soap, citrus potpourrin
- natural fibers – baskets, fiber rugs, placemats for that earthy organic look
- coastal themed decorative objects – on textiles, jars of shells, nautical prints/paintings
- hunt on the beach for driftwood, sea glass, shells, rocks
- bring outdoor terracotta pots - even the large ones, indoors for indoor garden style-a great look
See my pinterest board for Martha Stewart summer style listeners!
A bundle of fresh colored summer rugs!


text:
John B. Hynes Veterans Memorial Convention Center - Hall A
Hours: Friday, August 9: 6:00pm-8:00pmSaturday, August 10: 8:00am-5:00pmSunday, August 11: 8:00am-5:00pmMonday, August 12: 8:00am-2:00pm
AOM, along with AOM exhibitors are hosting an Exhibit Hall Opening Reception on Friday evening from 6:00pm-8:00pm - This is a great opportunity for you to meet and greet your fellow attendees in a casual, social atmosphere. Look for a drink ticket that will print out on your name badge paper!
There will be AOM sponsored conference breaks in the exhibit hall on Saturday & Sunday at 10:15am-10:45am and 2:45pm-3:15pm and Monday at 10:15am-10:45am
The 2019 Exhibit Hall is a hub where attendees will find new resources and make connections with publishers and other vendors. The Exhibit Hall provides a place where Annual Meeting attendees can purchase the latest books and be introduced to publishers to explore their own publishing needs. There is also space for attendees to relax, prepare for their next session and network with colleagues and exhibitors. There will also be AOM Technology Centers located throughout the Exhibit Hall where you can utilize internet, stationed computers and charging stations.
Exhibitors have an opportunity to meet attendees, showcase their latest materials and extend their reach to the Annual Meeting audience.
Be one of the first 200 attendees to enter the Exhibit Hall each day (Saturday, Sunday, Monday) and receive an exclusive welcome bag filled with materials, promotions and keepsakes from Annual Meeting exhibitors. Come early and meet the exhibitors who can help with your research, teaching, and scholarly needs.
Interested in exhibiting? Use the floor plan to help decide your location on the exhibit floor. And then click on "Become an Exhibitor" or Contact our team to help find the best combination of resources to make the most of your participation at the 2019 Annual Meeting!


text:
The Carbon Tax Controversy
Currently, when you buy something that relies on carbon-intensive materials or manufacturing, the price you pay does not reflect the cost it has on the environment. Is the carbon tax a brilliant solution to climate change or does it mean pain with no environmental gain?
A price on carbon implies that polluters will pay per tonne of carbon they release into the atmosphere. The cost will initially be $23, and will gradually increase until 2015, when a trading scheme will be implemented. This means that products that rely on carbon emissions for their production will become more expensive; however, this also means that products produced through cleaner processes will be become more competitive in price.
This is thought to be the most effective way to reduce carbon output and reduce climate change. The idea is that if pollution-intensive processes make goods more expensive, companies will try to reduce their emissions in order to lower their costs to remain competitive and households will have a price incentive to save energy and buy less carbon-intensive goods and services.
It is estimated that the average family will see an increase in weekly costs of $10, rising to $13.40 by 2015-16. However, the government ensures that the majority of Australians will be fully compensated for this cost, and many will actually end up better off. The revenue taken in by the carbon tax will be put towards compensating taxpayers and affected companies.
Anti-Carbon Tax Campaign
The Australian Trade and Industry Alliance anti-carbon tax campaign argues that the carbon tax "means pain but no climate change gain". They believe that the carbon tax disadvantages Australian businesses on the world market, threatens jobs, raises the cost of living for households and ultimately, won't make any difference to global carbon emissions.
So, what are your thoughts? Will putting a price on carbon save the environment or simply strain our economy?
* You can get an estimate of what compensation you are entitled to under the carbon pricing scheme.
* The Sydney Morning Herald published a graphic which illustrates how carbon pricing works; check it out!


text:
Ram all set with Hello Guru Prema KosameJune 11, 2018 11:08
Youngster Ram too needs to bounce back with a bang and he pinned many hopes on Hello Guru Prema Kosame. Trinadha Rao Nakkina is the director of this romantic entertainer which is currently under shoot. Anupama Parameshwaran is the female lead and Prakash Raj will be seen playing other prominent role in this romantic saga. Though the makers wanted to release the film during September, Hello Guru Prema Kosame now joined Dasara race.
Hello Guru Prema Kosame will release on October 18th during the festival season. NTR's Aravinda Sametha Veera Raghava has been announced to hit the screens during Dasara and now Ram too joined the race. Devi Sri Prasad is composing the tunes and Dil Raju is bankrolling Hello Guru Prema Kosame.


text:
Technical Overview
FAT, or file allocation system, is a file system that is designed to keep track of allocation status of clusters on a hard drive. Developed in 1977 by Microsoft Corporation, FAT was originally intended to be a file system for the Microsoft Disk BASIC interpreter. FAT was quickly incorporated into an early version of Tim Patterson's QDOS, which was a moniker for "Quick and Dirty Operating System". Microsoft later purchased the rights to QDOS and released it under Microsoft branding as PC-DOS and later, MS-DOS.
File Allocation Table Structure
The FAT file system is composed of several areas:
- Boot Record or Boot Sector
- FATs
- Root Directory or Root Folder
- Data Area
Boot Record
When a computer is powered on, a POST (power-on self test) is performed, and control is then transferred to the MBR (Master Boot Record). The MBR is present no matter what file system is in use, and contains information about how the storage device is logically partitioned. When using a FAT file system, the MBR hands off control of the computer to the Boot Record, which is the first sector on the partition. The Boot Record, which occupies a reserved area on the partition, contains executable code, in addition to information such as an OEM identifier, number of FATs, media descriptor (type of storage device), and information about the operating system to be booted. Once the Boot Record code executes, control is handed off to the operating system installed on that partition.
The primary task of the FATs is to keep track of the allocation status of clusters, or logical groupings of sectors, on the disk drive. There are four different possible FAT entries: allocated (along with the address of the next cluster associated with the file), unallocated, end of file, and bad sector.
In order to provide redundancy in case of data corruption, two FATs, FAT1 and FAT2, are stored in the file system.
Root Directory
The Root Directory, sometimes referred to as the Root Folder, contains an entry for each file and directory stored in the file system. This information includes the file name, starting cluster number, and file size. This information is changed whenever a file is created or subsequently modified.
Data Area
The Boot Record, FATs, and Root Directory are collectively referred to as the System Area. The remaining space on the logical drive is called the Data Area, which is where files are actually stored. It should be noted that when a file is deleted by the operating system, the data stored in the Data Area remains intact until it is overwritten.
There are three variants of FAT in existence: FAT12, FAT16, and FAT32.
- FAT12 is the oldest type of FAT that uses a 12 bit file allocation table entry.
- FAT12 can hold a max of 4,086 clusters (which is 212 clusters minus a few values that are reserved for values used in the FAT).
- It is used for floppy disks and hard drive partitions that are smaller than 16 MB.
- All 1.44 MB 3.5" floppy disks are formatted using FAT12.
FAT32 is the enhanced version of the FAT system implemented beginning with Windows 95 OSR2, Windows 98, and Windows Me. Features include:
- Drives of up to 2 terabytes are supported (Windows 2000 only supports up to 32 gigabytes)
- Since FAT32 uses smaller clusters (of 4 kilobytes each), it uses hard drive space more efficiently. This is a 10 to 15 percent improvement over FAT or FAT16.
- The limitations of FAT or FAT 16 on the number of root folder entries have been eliminated. In FAT32, the root folder is an ordinary cluster chain, and can be located anywhere on the drive.
- File allocation mirroring can be disabled in FAT32. This allows a different copy of the file allocation table then the default to be active.
Comparison of FAT Versions
Table adapted from: http://en.wikipedia.org/wiki/File_Allocation_Table
|Full Name
|File Allocation Table
|(12-bit version)
|(16-bit version)
|(32-bit version)
|1977 (Microsoft Disk BASIC)
|July 1988 (MS-DOS 4.0)
|August 1996 (Windows 95 OSR2)
|Partition identifier
|0x01 (MBR)
|0x04, 0x06, 0x0E (MBR)
|0x0B, 0x0C (MBR)
|Directory contents
|File allocation
|Linked List
|Bad blocks
|Linked List
|Max file size
|32 MiB
|2 GiB
|4 GiB
|Max number of files
|Max filename size
|8.3 or 255 characters when using LFNs
|Max volume size
|32 MiB
|4 GiB
|2 TiB
|Dates recorded
|Creation, modified, access
|Date range
|January 1, 1980 - December 31, 2107
|Not natively
|Read-only, hidden, system, volume label, subdirectory, archive
|Transparent compression
|Per-volume, Stacker, DoubleSpace, DriveSpace
|Transparent encryption
|Per-volume only with DR-DOS
Applications of FAT
Due to its low cost, mobility, and non-volatile nature, flash memory has quickly become the choice medium for storing and transferring data in consumer electronic devices. The majority of flash memory storage is formatted using the FAT file system. In addition, FAT is also frequently used in electronic devices with miniature hard drives.
Examples of devices in which FAT is utilized include:
- USB thumb drives
- Digital cameras
- Digital camcorders
- Portable audio and video players
- Multifunction printers
- Electronic photo frames
- Electronic musical instruments
- Standard televisions
- PDAs
Forensics Issues
Recovering directory entries from FAT filesystems as part of Recovering_deleted_data can be accomplished by looking for entries that begin with a sigma 0xe5. When a file or directory is deleted under a FAT filesystem, the first character of its name is changed to sigma. The remainder of the directory entry information remains intact.


text:
How to
Use the Activities
Inquiry Question
In this lesson, students meet the people and learn of the events that influenced the development of Abraham Lincoln's character and personality as a youth on the Indiana frontier. The following activities will help them apply what they have learned.
Activity 1: Recreating a Personal Childhood
Activity 2: Abraham Lincoln and U.S. History
However, not all people in the U.S. rallied around Abraham Lincoln as President. An alternate activity would be to have students research varying opinions on Lincoln using media sources available to the public during his election, his presidency, and his death. Hold a class discussion that compares and contrasts these varying opinions with what was learned about Lincoln in this lesson. Why do students think Lincoln was such a controversial figure in U.S. history?
Activity 3: Important Figures in Your Local Community


text:
I'm using the following code to display posts with todays date or in the future... except the future part isn't working. If I take out the if statement then it shows all posts - in the past, present and future.
$today = date( 'd M' );
$pages = get_children( array(
'post_status' => 'future,publish',
'post_type' => 'event',
'sort_order' => 'DESC'
) );
foreach ( $pages as $post ) {
$item = get_the_date();
if ($item >= $today) {
?>
<?php echo the_title(); ?> - <?php the_date(); ?>
<?php
How can I display posts with todays date and posts in the future?


text:
Lead Generation Terms and Conditions
THESE TERMS AND CONDITIONS HEREIN, TOGETHER WITH ANY AND ALL RELATED INSERTION ORDERS AND/OR ONLINE ORDER FORMS (hereinafter singly referred to as the "IO" and collectively referred to as the "IOs") TOGETHER CONSTITUTE THE AGREEMENT (the "Agreement") APPLICABLE TO THE PURCHASE AND SALE OF LEAD GENERATION AND REFERRAL SERVICES AMONGST YOU ("Customer", "you" and/or "your") AND WEB.COM GROUP, INC. ("RenovationExperts.com", "Company", "us", "we" and/or "our"). BY ORDERING AND ACCEPTING THE SERVICES, CUSTOMER AGREES TO THE FOLLOWING TERMS AND CONDITIONS.
YOU MAY ELECT TO PURCHASE ADDITIONAL SERVICES FROM COMPANY, OR ITS PARTNERS AND/OR OTHER THIRD PARTIES, WHICH HAVE THEIR OWN TERMS AND CONDITIONS AGREEMENTS AND ACCEPTABLE USE AGREEMENTS, ASIDE FROM THIS AGREEMENT. THOSE AGREEMENTS SHOULD BE PRESENTED TO YOU AT THE TIME OF PURCHASE AND/OR ACCOUNT LOGIN, AND IT IS THEN YOUR OBLIGATION TO REVIEW, ACCEPT AND ABIDE BY THOSE AGREEMENTS AS WELL AS THIS AGREEMENT. TERMS AND CONDITIONS FOR MOST OF OUR SERVICES CAN BE FOUND AT http://www.web.com/legal.
Company reserves the right to change or modify any of the terms and conditions contained in this Agreement at any time and from time to time in its sole discretion, and to determine whether any such changes apply to both existing or future customers. Company may make changes or modifications to referenced policies or guidelines without notice to you. Your continued use of the Services following Company's posting of any changes or modifications will constitute your acceptance of such changes or modifications.
1. Services. Company will provide you with the following Services (the "Services"): Company will include information about you in its database (an "Entry), accessible to Company users through one of its websites ("the Website"), and, in some cases, by other means. Company shall have the right to carry out a screening process that may include, but not be limited to, identification verification, credit checks, and Better Business Bureau or other consumer protection related, reports of the Customer. Company reserves the right to refuse any such request or to cancel any Entry for any reason, including, but not limited to, Customer's failure to provide sufficient or satisfactory information to create an Entry, Customer's failure to pass Company's screening process, or Customer's failure to fulfill the obligations set forth in this Agreement.
The Entry will consist of the selected information you provide to Company. Content of the Entry shall be at the sole discretion of the Company. You agree to provide true, accurate, current, and complete information about the your business as requested by Company during the application process.
After inclusion of the Entry in the Customer database, Company, in its sole discretion, will forward contact information for business prospects that Company determines relevant to Customer ("Leads"). Company shall forward Leads to Customer in accordance with the program type selected by Customer ("Program Type") and preferred method specified by Customer in the IO. The Company shall maintain a system of tracking the number of Leads Company delivers to Customer, and that tracking system shall be the sole determiner and final authority with respect to the number of Leads Company has delivered to Customer. The Leads will contain information sufficient to permit Customer to make contact with Leads ("Lead Information"). Lead Information may include, but might not necessarily be limited to, a telephone number, facsimile number, or e-mail address.
2. Payment for Services. Customer shall pay Company for the Services in accordance with the Agreement. All rates are stated net of all applicable federal, state, and local taxes. On any amounts not paid when due, Customer agrees to pay interest at the rate of 1.5% per month (18% per year) or, if such rate is in excess of the rate allowed by law, then Customer agrees to pay the highest rate allowed by law. In addition, Customer agrees to pay all costs of collection, including costs of litigation and reasonable attorneys' fees. Customer agrees to execute financing statements and other instruments at Company's request. A $20 (Twenty U.S. Dollars) collection fee will be charged for all dishonored checks. A $15 (Fifteen U.S. Dollars) fee will be assessed for the following reasons: (1) late payment, (2) payment with insufficient funds, (3) denied or invalid credit card number, or (4) restart of Service terminated for nonpayment. Payment is late on the fifth (5th) day after the billing date defined in the IO. Company may change any fee, rate, or plan at any time upon Notice to Customer in accordance with Section 13 herein. Customer understands that fees paid for the Services are nonrefundable. Customer acknowledges and agrees that all monthly fees referenced in the IO are to be recurring transactions billed on an ongoing basis until the Agreement and/or IO is cancelled by either party hereto in accordance with its terms.
For instances where Customer is purchasing Leads from Company on a per-Lead basis, Company at its sole discretion, may allow Customer to deposit funds with Company in advance to be used for the future purchase of Leads (the "Lead Bank"), whereby payment for Leads may then be deducted from the Lead Bank until the Lead Bank is either exhausted or replenished by Customer. Customer acknowledges and agrees that all funds deposited into the Lead Bank are nonrefundable and that upon termination of this Agreement the Lead Bank is forfeited along with any and all sums held therein, whereby the Lead Bank and any and all related sums are to be the property of Company and not returned or refunded to Customer.
This Section shall survive the termination of this Agreement.
3. Lead Returns. Lead returns are subject to Company's sole discretion and will be considered by Company under the following circumstances only: (1) Lead is a duplicate of a Lead previously provided to Customer by Company; or (2) Lead Information includes a disconnected or otherwise invalid telephone number.
All Leads delivered to Customer are deemed accepted unless, within forty-eight (48) hours from the date that Company delivers Lead to the Customer, Customer requests to return the Lead for one of the reasons stated above. Lead return requests must be made to Company's customer service support. In the event that Customer fails to request a Lead return within forty-eight (48) hours of delivery of the Lead, Company shall have no obligation to process a return.
In the event that Company permits Customer to return a Lead, Customer shall be entitled only to a credit or replacement Lead. Refunds will not be granted for Lead returns.
4. Representations and Warranties. Customer represents and warrants that (i) all of the information provided to Company is current, truthful and not misleading or fraudulent, (ii) the Customer is, pursuant to any applicable federal or state law, regulation or licensing requirement, authorized to provide the services included in the Customer's Entry, (iii) the Customer's storage, use, dissemination and transmission of any Lead Information and its communications with the Leads will be consistent with all applicable laws, rules and regulations, and (iv) the Customer will perform all services related to Leads in a professional manner and in accordance with any applicable law, rule, regulation, or licensing requirement.
Customer agrees to use its best efforts to respond to every Lead within twenty-four (24) hours, and, in any event, not more than forty-eight (48) hours.
Customer agrees not to distribute, re-sell or otherwise transfer any Leads or any Lead Information to any third party, without Company's express written consent.
5. Indemnification. Customer shall defend, indemnify and hold harmless Company, its affiliates and subsidiaries, and their respective present, former and future officers, directors, employees and agents, and their respective heirs, legal representatives, successors and assigns (collectively the "Indemnitees"), from and against any and all losses, damages, costs, liabilities and expenses (including, without limitation, amounts paid in settlement and reasonable attorneys' fees and costs) which any of the Indemnitees may suffer, incur or sustain resulting from or arising out of (i) Customer's breach of any representation, warranty, or covenant contained in this Agreement, (ii) services provided, or not provided, by the Customer to any third party as a result of accepting the Services, (iii) claims or actions of third parties alleging unfair or deceptive trade practices or false advertising in connection with statements or claims made by Customer in connection with the Services or Customer's acceptance of the Services, (iv) any claim or action or dispute between Customer and any third party in connection with the Services or Customer's acceptance of the Services (including, but not limited to, Customer's work performed for any third party as a result of accepting the Services, or any third party's payment or failure to pay for Customer's services). This provision shall survive the termination of this Agreement.
6. Disclaimers. Company makes no express or implied warranties, representations, or endorsements whatsoever (including, without limitation, warranties of title or non-infringement or the implied warranties of merchantability or fitness for a particular purpose) with respect to any information or services provided through any communications, including but not limited to, the Website, email, phone or fax.
Company is not involved in any actual transactions between Customer and Leads. As a result, Company has no control over the ability of Leads to purchase services or qualify for financing or any other form of credit. Company cannot and does not control whether or not Leads will complete the process of hiring a provider for the services they have requested proposals or quotes. Company cannot and does not guarantee that each Lead is whom they claim to be. Customer and Leads will be able to communicate directly with each other before any transaction is complete. In the event a Customer has a dispute with one or more Leads, the Customer releases Company and its agents and employees from claims, demands, and damages arising out of or in any way connected with that dispute.
7. Intellectual Property. Company's trademarks, tradenames, service marks, logos, other names and marks, and related product and service names, design marks and slogans are the sole and exclusive property of Company. Except as otherwise provided in the Agreement, Customer may not use any of the foregoing in any advertising, publicity or in any other commercial manner without the prior written consent of Company.
Any feedback, data, answers, questions, comments, suggestions, ideas or the like which Referrer sends to Company relating to the Services will be treated as being non-confidential and non-proprietary. Company may use, disclose or publish any ideas, concepts, know-how or techniques contained in such information for any purpose whatsoever.
8. Limitation of Liability. COMPANY'S LIABILITY HEREUNDER SHALL NOT EXCEED THE AMOUNT PAID BY CUSTOMER TO COMPANY DURING THE THREE (3) MONTH PERIOD BEFORE THE ACTION AROSE. COMPANY SHALL NOT BE LIABLE FOR (A) ANY LOSS OF USE, LOSS OF DATA, OR INTERRUPTION OF BUSINESS OR (B) ANY DAMAGES CAUSED BY ANY ONLINE SERVICE, QUOTE PROVIDED BY THE CUSTOMER TO A LEAD, TRANSMISSION, COMMUNICATIONS OR COMPUTER SYSTEM FAILURE OR (C) ANY INDIRECT, SPECIAL, INCIDENTAL, CONSEQUENTIAL, OR PUNITIVE DAMAGES OF ANY KIND (INCLUDING, WITHOUT LIMITATION, LOST PROFITS, LOSS OF BUSINESS, REVENUES OR PROFITS OR THE COST OF OTHER FORMS OF ADVERTISING), REGARDLESS OF THE FORM OR ACTION, WHETHER IN CONTRACT, TORT (INCLUDING NEGLIGENCE), STRICT LIABILITY, OR OTHERWISE, EVEN IF COMPANY HAS BEEN ADVISED OF THE POSSIBILITY OF SUCH DAMAGES. CUSTOMER ACKNOWLEDGES THAT THESE LIMITATIONS ARE AN ESSENTIAL ELEMENT OF THIS AGREEMENT, AND ABSENT SUCH LIMITATIONS, COMPANY WOULD NOT ENTER INTO THIS AGREEMENT. THIS PROVISION SHALL SURVIVE TERMINATION OF THE AGREEMENT.
9. Agencies and Partnership. The Customer and Company are independent contractors, and no agency, partnership, joint venture, employee-employer or franchiser-franchisee relationship is intended or created by this Agreement. This Agreement does not create any agency, employment, partnership, joint venture, franchise, or other similar or special relationship between Customer and Company. Neither party will have the right or authority to assume or create any obligations or to make any representations, warranties or commitments on behalf of the other party or its affiliates, whether express or implied, or to bind the other party or its affiliates in any respect whatsoever.
10. Governing Law. This Agreement shall be governed by the laws of the State of Florida, without giving effect to principles of conflict of laws contained herein. Customer agrees that any judicial proceeding for the breach of or enforcement at law or equity of this Agreement or any provision hereof shall be instituted only in a federal or state court of competent jurisdiction in the city of Jacksonville and the State of Florida, and Customer consents to the jurisdiction of such court, and waives the right to challenge the jurisdiction of such court on grounds of lack of personal jurisdiction or to seek a change of venue. This Agreement constitutes the entire agreement of the parties relative to its subject matter, and shall not be waived, modified, or supplemented in whole or in part except in a writing signed by the parties. If any provision of this Agreement is held invalid or unenforceable by any court of competent jurisdiction, the remaining provisions shall continue in full force and effect. This provision shall survive the termination of the Agreement.
11. Force and Effect. Any failure by Company to enforce any of its rights under this Agreement or any applicable laws shall not constitute a waiver of such right. If any provision of this Agreement is found by a court of competent jurisdiction to be invalid, Customer, Company, and the court shall endeavor to give effect to the intent reflected in that provision, and the remaining provisions shall retain their full force and effect.
12. Entire Agreement. This Agreement constitutes the entire agreement of the parties relative to its subject matter. Customer may not waive, modify or supplement, this Agreement in whole or in part, except for written permission or amendment by Company. Company reserves the right to unilaterally modify and revise this Agreement from time to time. Such modifications or revisions shall be provided to Customer via the Notice provisions set forth in Section 13 herein, and Customer shall be deemed to have accepted, and to be apprised of and bound by, any such modifications or revisions to this Agreement, and may only reject such modifications or revisions by canceling this Agreement.
13. Notice. Notice to Customer shall be deemed effective when a) sent via e-mail to the last known Customer contact e-mail address, or to the last known Customer fax number, or when deposited in first-class U.S. mail with sufficient postage attached addressed to the last known Customer mailing address or b) posted at http://www.renovationexperts.com/jointerms.asp, as updated from time to time. Notices required to be given by Customer may be made by calling Company's customer service support number listed on the Website.
14. Term and Termination.
If you order the Services via IO or other executable document, you shall be deemed legally bound by this Agreement immediately upon your signing of that document. If you order the Services online, you shall be deemed legally bound by this Agreement immediately upon placing that order. If you order the Services by telephone and do not agree to be legally bound by these Terms and Conditions at that time, you may notify Company within seventy-two hours (72) from when Company sends you a welcome e-mail to your last known contact e-mail address that you desire to cancel the Services and the Services will be cancelled, a refund of any funds already paid to Company with respect to such order of Services will be issued, and there will be no further obligations by either Party. Failure to notify Company of this cancellation within the applicable time period shall be deemed to indicate that you have read and understood these Terms and Condition and agree to be legally bound by them. Additionally, it is your responsibility to make sure that Company has a current and active e-mail address.
This Agreement shall continue through the Initial Term stipulated in the IO (the "Initial Term") or when you otherwise order the Services, and will then automatically renew for successive one-month terms unless terminated in accordance with this Agreement. Client acknowledges and agrees that expiration of the Initial Term is does not trigger automatic termination of the Agreement. Company may terminate the Agreement for any reason immediately at any time upon Notice to Customer. Such cancellation will be effective upon Notice to Customer in accordance with Section 13 herein. At any time after the Initial Term, Customer may terminate this Agreement effective at the end of the then current term upon ten (10) days prior Notice to Company in accordance with Section 13 herein. Upon the termination of this Agreement, Customer will pay Company for all Services provided to Customer prior to termination for which Customer has not yet remitted payment. Upon termination of this Agreement, Customer also forfeits to Company the Lead Bank and any and all sums therein.
15. Prohibited Transactions. Customer is not, nor is Customer acting on behalf of any person or entity that is, prohibited from engaging in transactions with U.S. citizens, nationals or entities under applicable U.S. law and regulation including, but not limited to, regulations issued by the U.S. Office of Foreign Assets Control ("OFAC"). In addition, Customer is not, nor is Customer acting on behalf of any person or entity that is, a Specially Designated National ("SDN"), as OFAC may so designate from time to time. In addition to all other rights and remedies available to Company under this Agreement, and at law and in equity, Customer's breach of this section shall result in immediate termination of the Agreement and forfeiture of any and all Services or amounts previously provided, paid and/or owed to Customer under this Agreement.
16. Assignment; Successors. Customer may not assign or transfer this Agreement, or any of its rights or obligations hereunder, without the prior written consent of Company. Any attempted assignment in violation of the foregoing provision shall be null and void and of no force or effect whatsoever. Company may assign its rights and obligations under this Agreement, and may engage subcontractors or agents in performing its duties and exercising its rights hereunder, without the consent of Customer. This Agreement shall be binding upon and shall inure to the benefit of the parties hereto and their respective successors and permitted assigns.
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text:
Headlines archive
Court interpreter training planned for Madison
Madison, Wisconsin - July 25, 2013
The Director of State Courts Office is accepting applications for interpreter training to be held in Madison on Saturday, Aug. 17 and Sunday, Aug. 18 at the UW-Madison's Pyle Center.
While Spanish interpreters are most often requested by the courts, increased efforts are being made to recruit qualified interpreters for many other languages, particularly those spoken by incoming refugee populations. Individuals fluent in Arabic, Burmese, Farsi, French, Khmer, Russian, Somali and Tibetan as well as more rare languages such as Chin, Karen, Karenni (Kayah), and Mon are encouraged to apply. This training is open to sign language interpreters as well. A limited number of scholarships may be available for some non-Spanish languages.
Training sessions are intended for individuals who are interested in learning the fundamentals of court interpreting and are designed to give participants an overview of the needs and expectations of the court with emphasis on ethical conduct, legal terminology, court procedure, and basic legal interpreting skills. Small group practice exercises will help to develop interpreting skills. This session is intended as an introduction to the complexities of court interpreting, rather than as an in-depth training. Faculty includes judges, attorneys, and certified court interpreters. A $175 fee covers the sessions, lunches, and materials. Each session will run 9 a.m. to 5 p.m. on two consecutive days. The deadline for submitting an application is Aug. 5, 2013.
Applications are sought from individuals who are currently interpreting in court proceedings or administrative hearings regularly. The court system also seeks applications from working interpreters in other fields who want to broaden their experience to include legal settings and to bilingual individuals who wish to learn more about the court interpreting profession. Participants who attend orientation, achieve minimal testing levels, and meet other requirements will be placed on a public roster of interpreters used by courts, law enforcement agencies, lawyers, and law-related agencies.
This training is part of the Director of State Courts Office Interpreter Program, which aims to improve interpretation and translation in the courts. For more information on these training sessions, and to register, visit the court system website.
For more information contact the Office of Court Operations at email@example.com or (608) 266-3121.


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Monday, 4 March 2013
Tom Clark's Baseball and Classicism (A Poetry Comic by Nora Sawyer)
9 comments:
- TC said...
Quelle surprise! Our extremely talented (and kind, obviously) friend, the noted classical scholar, houseboat-captain and poetry-comic artist-supreme Nora, has just made my day. Make that week...er, year... well, honestly, century.
This poem (and of course its author), and for that matter Vic Raschi as well, come from a remote epoch. Attic Period, evidently.
By the by, Nora and I had a brief exchange, not excluding Vic from the conversation, in an antediluvian posting of this poem, which also has a picture of Vic -- not to mention a picture of Eurydice (and her Orpheus).
Baseball and Classicism
But I love this new version, it's much superior in every way. And that Eurydice! She does look as though she could make somebody a top-notch cleanup hitter.
- 4 March 2013 at 06:17
- Nin Andrews said...
I LOVE this!
- 4 March 2013 at 06:57
- TC said...
Yes, we got a huge kick out of it here. Or wrong metaphor -- out of the park!
Very sweet of you to leave kind words for Nora, in particular as, in the genre of poetry comics, You Are (of course) Legend.
- 4 March 2013 at 07:35
- Wooden Boy said...
The beard and curls in the first frame suit you very well, TC. I like Eurydice in the last frame too; she could take a few teeth out with that bat.
- 4 March 2013 at 08:06
- TC said...
I'd give my sceptre for those curls, if I could find it.
And if our friend David Lehman has as we suspect a history of Yankee fanhood, this back-channel tribute to Nora's artistry shows the characteristic grace in defeat of that noble clan (!!) for which Vic Raschi once toiled:
"Dear Tom,
"I love the poetry comic centering on your baseball classicism. To go five for five against Vic Raschi and the Yankees was no mean feat. (And I would say so in your comment field if I knew how to do it.)
By the by, it really was the case that, along about the Middle Mesozoic Period, I received a postcard from that guy who said Vic Raschi was his neighborhood liquor dealer, Vic knew about the poem and all was definitely copasetic on all fronts. Those were the days.
- 4 March 2013 at 09:48
- Jonathan Chant said...
Love it. The incongruity of it. Great stuff Tom.
- 4 March 2013 at 12:11
- vazambam (Vassilis Zambaras) said...
A grand slam by anybody's book.
- 4 March 2013 at 14:27
- TC said...
Thanks fellows. It must be the week of the World Mythological Baseball Classic.
Rumour has it the Dutch look good, it's reported they've been pounding spikes into their wooden shoes (utilizing the stiff upper lip -- or was that the ever courageous French?) and taking batting practise against windmills (not hard for us to identify with that, right Sancho?).
Whatever works for you in the Underworld.
- 4 March 2013 at 21:34
- STEPHEN RATCLIFFE said...
And now batting clean-up, Eurydice -- what a sweet swing?
light coming into fog against invisible
top of ridge, robin calling from branch
in foreground, wave sounding in channel
repeated, hear the physical
as seen in part still
figure in smoke, reflection
in light, lighting of
grey white of sky reflected in channel,
shadowed green slope of ridge above it
- 5 March 2013 at 07:44


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ATLANTA (Reuters) - President Barack Obama, under fire for security lapses at a U.S. mission in Libya, will in a speech on Thursday lay out his wide-ranging counter-terrorism policy, from the controversial use of drones to efforts to close the U.S. military prison at Guantanamo Bay, Cuba.
Obama's use of military drone aircraft to attack extremists has drawn fire and increased tensions in countries like Pakistan and been criticized by human rights activists in the United States.
His inability to follow through on a 2008 campaign pledge to close the Guantanamo Bay prison has been dramatized by a hunger strike among many of the terrorism suspects being held there.
And the resurgence in recent weeks of questions surrounding the deaths of U.S. ambassador to Libya Christopher Stevens and three other Americans in an attack on a U.S. facility in Benghazi, Libya, last year has put Obama on the defensive.
In his State of the Union speech early this year Obama pledged to work with Congress to make certain that the U.S. targeting, detention and prosecution of terrorism suspects was consistent with U.S. law.
A White House official said Obama would address these issues in a speech on Thursday at the National Defense University in Washington. He will say that al Qaeda has been significantly degraded but remains a threat, along with its affiliates, the official said on condition of anonymity.
"He will review the state of the threats we face, particularly as al Qaeda's core has weakened but new dangers have emerged," said the official.
Obama also will discuss the policy and legal framework under which the United States acts against terrorism threats, including the use of drones.
"He will review our detention policy and efforts to close the detention facility at Guantanamo Bay, and he will frame the future of our efforts against al Qaeda, its affiliates and adherents," the official said.
Reporting By Steve Holland; Editing by Paul Simao


text:
US futures dip on European data, Fed minutes
NEW YORK (AP) — U.S. stock futures fell Thursday as a sell-off that began the previous day with the release of Federal Reserve minutes gained momentum on troublesome economic data from Europe.
Dow Jones industrial futures fell 13 points to 13,876. The broader S&P futures gave up 2.1 points to 1,505. Nasdaq futures fell 7.75 points to 2,729.75.
Business in the European Union economic block slowed in February, providing a strong indication that a downturn that began last year will continue into 2013.
If the data from the monthly purchasing managers' index — a gauge of business activity — proves reliable, there will be more pressure on European governments that are reeling from falling tax revenue and serious unemployment.
New data released Thursday in the U.S. suggests the employment picture is still in a slow recovery mode.
The Labor Department said that the number of people applying for unemployment benefits jumped by 20,000 last week. Trends still suggest that modest hiring is ongoing, but the four-week average, a less volatile measure, rose 8,000 to 360,750, the highest in six weeks.
The Labor Department also said that the consumer price index has risen 1.6 percent in the 12 months ending in January, down from a 2.9 percent pace a year ago. That will give the U.S. Federal Reserve some room to maneuver without undue concern over inflation.
Minutes released Wednesday from a Federal Reserve meeting late last month showed new divisions over its low-interest rate policies that are intended to revive the economy. There is no sign of inflation, yet there was more evidence that some Federal Reserve officials are ready to ease stimulus programs before the economy has fully recovered.
The fragile state of the recovery has left retailers cautions, particularly those whose core customer base consists of those people that are seeing new payroll taxes cut into their take-home pay.
Wal-Mart topped profit expectations for the fourth quarter Thursday, but it warned of a slow start to the year.
The company said that after a strong start to the holiday season, the first three weeks of December were weak, and business has been volatile since then.
The company attributed some of what it is seeing to a delay in tax refund checks that have left people strapped for cash.