Business and Society - Leadership and Motivation Coursework

Business and Society - Leadership and Motivation - Coursework Example The steps taken in managing failure include managing cash flow, avoiding debt and developing an effective business plan. Leadership and motivation are important determinants of success in a business entity. Effective leadership guides employees towards the achievement of the entity’s goals and objectives (Caroll and Buchholtz 35). Additionally, employee motivation helps improve employees’ productivity resulting in an overall improvement of the firm. Leaders are different from managers in various ways. Leaders focus on people while managers focus on structure. Leaders innovate while managers administer (Caroll and Buchholtz 42). Leaders inspire trust while managers control. Retired General Colin Powell defines leadership as followership. His definition of leadership is accurate since leaders act in a way that inspires those that follow them. I agree with his definition of leadership is all about inspiring one’s followers. There are various leadership styles including bureaucratic, charismatic, servant and transactional (Caroll and Buchholtz 45). The style I prefer most is servant leadership since the leader leads since it considers employees’ participation. The style I prefer least is bureaucratic leadership since it inhibits innovation, creativity and flexibility. Dr Phil’s and Maslow’s Hierarchy of needs can be used to motivate and manage employees. Employee motivation increases their productivity (Caroll and Buchholtz 47). It is clear that money is not the sole motivating factor, other aspects including the working conditions impact employee management and motivation. An organization is a social unit of individuals that is designed and managed to pursue collective objectives (Caroll and Buchholtz 7). The specific characteristics of an organization include an organizational culture and the ability to work towards collective goals and objectives. Corporate culture refers to behaviours, beliefs and values that establish how a company’s management interacts with its employees and how it handles any external transactions.  Ã‚  

Code of Ethics Paper Essay Example | Topics and Well Written Essays - 1000 words - 1

Code of Ethics Paper - Essay Example (Donaldson, 2005) Section 54.1 Disclosure of Confidential Information Prohibited., Section 68: Retention of Clients records, Section 68.5 Audit Documentation Retention and Destruction Policy are the policies that when violated can lead to criminal or vivil accountant liabilities. The controversy involving powerful institutions has made an immense impact in the corporate world leading to their downfall and the implementation of stringent laws of the government. Enron and Arthur Andersen faced the collapse of their careers which affected the industry and the birth of the Sarbanes-Oxley Act. The largest bankruptcy in history marked the existence of fraudulent accounting procedures by Enron and Arthur Andersen in 2001. the once blue chip stock ended up to be valued for small meager amounts. Most of Enron’s profits were from transactions with controlled limited partnerships which turned into debts that were not reported on its financial statements The economic implications of the Enron case included the accounting industry’s review of their financial policies with the fear of having the same fate as Enron. Other companies who also used the same aggressive accounting methods as Enron have been affected. They steered away from the limelight and have seemed to have lay-low for the meantime while the issues are still steaming.. The existence of corporate fraud was verified by the emergence of the Enron case. With this, President George W Bush enacted a new law which targets the detection and prevention of company fraud. The US Pension regulations underwent scrutiny when it was found out that the worker of Enron lost a huge amount of money due to their pensions scheme being invested largely in Enron’s own stocks. The accounting profession tried to reconsider its structure and policies to be able to take notes of those that need to

Humanities Today Paper Essay Example for Free

Humanities Today Paper Essay Humanities are branches of knowledge that investigate human beings, their culture, and their self-expression. Distinguished from the physical and biological sciences and, sometimes, from the social sciences, the humanities include the study of languages and literatures, the arts, history, and philosophy. The modern conception of the humanities has roots in the classical Greek paideia, a course in general education dating from the fifth century BC that prepared young men for citizenship. Humanities also draw on Ciceros humanitas, a program of training for orators set forth in 55 BC. The Renaissance humanists contrasted studia humanitatis (studies of humanity) with studies of the divine; by the 19th century the distinction was instead drawn between the humanities and the sciences (Encyclopedia Britannica, 2006). The humanities are a group of academic subjects united by a commitment to studying aspects of the human condition and a qualitative approach that generally prevents a single paradigm from coming to define any discipline. The humanities are usually distinguished from the social sciences and the natural sciences and include subjects such as the classics, languages, literature, music, philosophy, the performing arts, religion and the visual arts. Other subjects at times included as humanities in some parts of the world include archaeology, area studies, communications, cultural studies and history, although these are often regarded as social sciences elsewhere (Wikipedia, 2006). Humanity in general is the experience of being human. The experience can be visual, audible or by touch. The philosophy of being human is also the aim within the general perception of humanity, thus separating the commonality understanding humanity from the personal experience of being human. The difference between the visualization of humanity and the practical application of humanity is the understanding of the critical observation of what humanity should be versus what humanity is. The larger interpretation deals with the different disciplines of science, medical and even in psychology. I do not believe that anyone can understand that the present situation globally has anything to do with humanity. For example, I do not believe that killing and raping like in Darfur or in other areas like Iraq  or Iran has anything or needs much explanation if that is also humanity and if it is not, what is it?ArtThe art of painting has been said that the painters soul speaks within the creation of the painting. For example, Leonardo DaVincis painting of Mona Lisa is not proven that Mona Lisa really smiled, yet in the eyes of the soul of Leonardo DaVinci he saw this smile which leads to the conclusion that humanity has a soul which one cannot assume in contrast to an animal. In the style of surrealism, one can make the statement that the soul is talking in a language that only the painter can understand. To finish this topic of art and humanity, it is possible to say that the soul in humanity has many different faces that is only understood by the creator. The harmony or the dis-harmony to be attracted to one or the other like Rubens painting versus Picassos abstracts indicates that the resonance of the viewer is enchanted or dismayed, thus this only shows the uniqueness of the soul. Music Music from the viewpoint of ones understanding of humanity is the rhythm of life. One would find oneself during the day humming this or that tune. One may not know why but one would be expressing the humming as joy. Theoritically one could ask the question, is music also the expression of the soul and if the answer is yes then why does the symphony entice some people but not all? So often one is confronted with the social expression that many people are gathered to be stimulated by the melody rather than the words. Case and point, when men have get togethers they are singing 99 bottles of beer on the wall which has nothing to do with the harmony or the expression of the soul and yet they are happy. Then the men start to come up with all kinds of variations of the song. If music is the expression of humanity or if humanity is the expression of music, then joy is the same. An opera for someone that likes opera, can be very moving in emotions. An overture can also be very moving. There are many people that like overtures and a cello concert and there are many people that like Christina Aguilera, Leonard Cohen or Johnny Cash. One can see as diverse the music, so diverse is humanitys perception of it. ArchitectureThe visualization of an architect to create a structure is based upon the landscape and the scenery that can entice the architect to think  and then create. It would be interesting to understand a child that creates the architecture in the clouds and tells his or her mother to look at the castle in the sky versus an architect that sees the scenery and skillfully builds the castle. That would be the different findings. Throughout history, one has seen different styles of architecture like Roman and Gothic. Roman architecture is round and gothic is more triangular. Looking at Baroque, we see straight lines. All those different architectural styles are the expression of humanity and humanitys evolution. PhilosophyPhilosophy in ones opinion is the most intriguing part of humanity. To ask a question and to not have an answer or not wanting an answer, that is philosophy. Philosophy is the purest of the interpretation of humanities which means that humanities in action is at its best. The progression of thinking. What does it mean when Socrates says, I know that I dont know or Shakepeare in Hamlet who says to be or not to be. With other words, philosophy represents the capabilities of humanities. Literature Humanity and literature go hand-in-hand with the evolution of humans and the different societies. Ancient texts like the Bible and other writings represent the history of humankind as written words where more and more use for communication. As the Bible seems to be the representation of the history of a particular group of people like the Jews, other groups like in the Mesopotamian history became less and less a real representation of history by geographic means. Literature became more poetic. For example the Mesopotamian epic story of Gilgamesh. Throughout the evolution of humankind, technology has changed the socio-economic structure which means from hieroglyphs communicated in clay or stone tablets to the skillfull calligraphy in monasteries and the triumph of the printing press by Gutenberg. Today literature is different because reading a book in the time of internet is almost a sacrilege. In not reading books in the way that it was done in the past, society has almost no time to read complete sentences because literature has also fallen in a trap that unfortunately takes away the thinking which is the hallmark of humanity. Humanity is comprised of many different cultures. Each culture has their own set of rules for humanity. The uniqueness of literature is lost in the complexity of its  many interpretations. Humanities are about being human. The idea is to draw connections between all the various creative movements and influences that exist in a culture at any given moment, as well as how these movements and influences have influenced what has come later and what we are experiencing now. References Encyclopedia Britannica Online (2006). Humanities. Retrieved November 2, 2006 fromhttp://www.britannica.com/ebc/article-9367537Fiero, G. (2006). The Humanistic Tradition: The European Renaissance. The Reformationand Global Encounter. Boston, Massachusetts: McGraw-Hill. Robinson, J. (2003). What is Humanities? Retrieved on November 5, 2006 fromhttp://fp.uni.edu/robinsoj/Humanities/WHAT%20IS%20HUMANITIES.htmWikipedia the free encyclopedia (n.d.). Humanities. Retrieved November 1, 2006, fromhttp://en.wikipedia.org/wiki/Humanities

Digital Music Case Study Media Essay

Digital Music Case Study Media Essay The industry condition that led to the revolution in audio distribution was the transformation of music from conventional songs and albums to new digitally recorded formats. The MP3 format not only provided the means to store more songs in a given media by reducing the size of each song but it also enabled digital music players to play these songs with relatively high levels of clarity. The new format also enabled the songs to be downloaded and played on personal computers. Another aspect of the revolution in digital music was the ability of the software to convert existing CDs to the new MP3 format. On a broader scale, the industry condition witnessed the advent of media sharing applications which enabled the users to freely share as well as distribute songs in MP3 format with users who possessed the same file sharing application. Napster was the most popular among such media file sharing applications (Protecting Innovation: The Digitial Music Distribution Revolution ). The stakeholder who would be benefitted the most from this digital revolution would be the consumers of the music, especially those who have a personal computer as well as an access to the internet. With the increased feasibility of sharing media files in the new MP3 format had increased the possibility of users with respect to the acquisition of freely available media files (Protecting Innovation: The Digitial Music Distribution Revolution ). Question 2: Why did the music stores created by the record labels fail to attract many subscribers? What, if anything, should the record labels have done differently? Answer: The music stores created by the record labels fail to attract many subscribers due to their utilization of proprietary file formats. These file formats meant that the songs would have limited playability in terms of the music playing devices. It also drastically limited the digital rights management schemes and this was further subjected to limited offering of media selection. However the unrestricted peer to peer services such as Napster, Gnutella and Kaazaa provided a large selection of free media in the new format which did not incur costs that were commonly incident on media obtained from authorized stores. It is this feature of the unrestricted media sharing applications which led to the music stores created by record labels being rendered as ineffective (Protecting Innovation: The Digitial Music Distribution Revolution ). The record labels should have at least considered the option of changing the format of their offered media to MP3 format in keeping with the current environmental trends and consumer preferences. This would have enabled the record labels to manage the competition by free sharing apps to some extent by providing the popular media format to the consumers (Protecting Innovation: The Digitial Music Distribution Revolution ). Question 3: What will determine how long the success of the iPod and iTunes endures? Should Apple allow its iPods to play non-iTunes songs? Should Apple allow iTunes songs to play on non-iPod MP3 players? Answer: The factors which would determine the longevity of the success of the iPod and iTunes pertain fundamentally to the appeal of the product / service offerings of Apple. One of the main factors is the coolness of the products which has been successful in appealing to the younger faction of the target segment. Adequate emphasis also needs to be maintained on the smart strategies adopted by Apple which has been instrumental in developing strong relationships with the record labels. These record labels had accurately identified the cool factor of Apples products and were able to foresee viable prospects if an association were to be established with it. Other factors which would contribute to the determination of the longevity of the success of the iPod and iTunes would relate to the use of widely adopted and popular media formats, competitive pricing of the media products (purchase as well as downloads) and the possibility of licensing agreements with the record labels by means of which a comprehensive solution could be provided wherein a one-stop music shopping portal would be offered to the consumers (Protecting Innovation: The Digitial Music Distribution Revolution ). Apple currently permits the playing of non-iTunes songs on its iPod. The restriction in this regard is experienced when the users burn music to blank CDs. In this case the non iTunes songs would not be written on the storage media due to restrictions imposed by Apple with respect to non-iTunes songs. Apple should permit iTunes songs to be played on non iTunes compatible MP3 devices. Currently the imposition of this decision would not hold much relevance as Apple has already achieved 73% of the MP3 players market share due to the relaxation in the restrictions which were imposed on the playability of the media formats (Protecting Innovation: The Digitial Music Distribution Revolution ). Question 4: Why would musicians sign away their copyright privileges to their songs through Creative Commons? Answer: Musicians sign away their copyright privileges to their songs through Creative Commons due to the varying degrees of openness which would have an impact on the extent of sharing of media undertaken by the consumers. This degree of openness has been deemed as highly successful for the file sharing applications and the same could be utilized by the musicians for promoting that their music was ready and available for downloading. A significant aspect of this approach is that musicians have been enabled to promote their music for downloading without bearing any risk of infringement lawsuits that would otherwise have been imposed by record labels in such situations (Protecting Innovation: The Digitial Music Distribution Revolution ). Question 5: How is podcasting likely to impact the appropriability of recorded music, radio broadcasting, or other types of audio transmissions? Answer: Podcasts are likely to impact the appropriability of recorded music, broadcasting and other types of audio transmission in terms of the creation rights of such media. Users can freely create and develop the podcasts and share the same with users on the internet. The boundaries of recording have been removed with the possibility of sharing free MP3 media on the net without the presence of restrictions and barriers. The musicians who utilize this method do not approach music labels for obtaining the legal rights to their compositions. Users of such applications have no labels but they are able to generate the require popularity levels in the public. This would directly result in the incurrence of heavy loss to the record labels and would in fact pose a threat to the already existing music productions which have been developed by them. The trend in this regard has already commenced though in its infancy stages, and has gained popularity especially with music bands. An apt example of thi s the initiatives of the famous rock band, Motorhead which had released its new album with download permission being provided to the users. Some of the features of their offering were: The songs were provided in the currently popular MP3 format and this was beneficial for appealing to the consumers preferences. Moreover the standard pricing for albums ($.99 a song) was not imposed on the songs. The band had provisioned that the consumers would be permitted to pay whatever amount that they felt to be nominal in their opinion. The band had not used any record label for distributing this release, but still they managed to get the required reach as desired for their songs. The above features exhibit the manner in which podcasting has affected and will continue to influence the appropriability of recorded music, broadcasting and other types of audio transmission (Protecting Innovation: The Digitial Music Distribution Revolution ).

Adults in Salingers Catcher in the Rye :: essays research papers

The adults that Holden appreciates As a general consensus, children are raised to trust adults. However there are some sinister and eerie adults out there that exploit the childish and test that trust. Children are taught that the principal is their friend and that the police men are there to help. As a child one is taught, protected, and cared for by their parents. As those parents become older, there is a regression where the parent almost becomes the child and the child the parent. In J.D. Salinger?s novel, The Catcher in the Rye, the adults whom Holden Caulfield appreciates are childlike and helpless. While Holden was attending Pencey Prep, he formed a relationship with his history teacher, Old Mr. Spencer. Mr. Spencer was really the only teacher that Holden liked. While Holden was getting ready to go into Mr. Spencer?s bedroom, he said, ?His door was open, but I sort of knocked on it anyway, just to be polite and all.? (7). This showed his respect for Mr. Spencer and his privacy. It also showed that Holden had manners but had enough of a friendship with Old Spencer to talk with him in his own home. However, Holden felt a little uncomfortable with the situation when he actually saw Mr. Spencer, started talking to him, and felt a lecture coming on. Holden often thought about Mr. Spencer. While walking to Mr. Spencer?s room, Holden thought, If you thought about him too much, you wondered what the heck he was still living for?. But if you thought about him just enough and not too much, you could figure it out that he wasn?t doing too bad for himself.? (2-3). Holden saw Mr. Spencer as childlike and helpless which made it easier for him to form a relationship with an adult. Holden also found the same qualities that aloud him to appreciate certain adults in the old Secretary at Phoebe?s school. When Holden was arranging for his note to be passed on to Phoebe, he started talking to the secretary in the office. When the lady said that Pencey was a good school, Holden thought, ?Even if I?d wanted to, I wouldn?t have had the strength to straighten her out. Besides, if she thought Pencey was a good school, let her think it.? (202) Holden didn?t want to correct the old lady and embarrass her. At the same time, Holden thought, ?You hate to tell new stuff to somebody around a hundred years old.

Staying Fit Without a Gym Membership :: essays research papers

Life has change in the way people get in good physical condition. In the past three decades, one of the many popular trends has been receiving gym memberships. People go out of their way to buy memberships to gyms which they hardly even attend. Three ways that young people can stay in fit physical shape without having to pay, drive and join a gym are running, using the school gym and substituting exercise in their daily routine. If one does not want to pay to get a membership to the gym but still want to stay in physical shape, they can always exercise by running. Running helps with anything you are having problems with. Running strengthens your leg muscles and many other muscles as well. By running, one will stay in great physical conditions. Having daily runs will improve all chances of staying in good physical conditions without having to pay to join a gym. Furthermore, using the school gym is a great substitute for someone who does not want to get a membership and join a gym. They have the same quality equipment and so there is no difference. Access to the local school gym will save you a lot of money throughout the years on membership alone and yet it is the same quality exercise as if one were to pay for it. Finally, by taking time out of their schedules to do daily routines will help one stay in fit physical shape without having to pay for it. At work, one can take a quick five minute break and do some standing exercises. Or while at school, one can take physical education and practice daily on staying fit. Anywhere, anytime, one can make a little time for exercise. Keeping this up daily will ensure good physical condition. Running, using the school gym and substituting exercise in a daily routine will help young people stay in fit physical shape without having to pay, drive or join a gym.

“The Importance of Mother Tongue-Based Schooling for Educational Quality”

Commissioned study for EFA Global Monitoring Report 2005 Carol Benson, Ph. D. Centre for Research on Bilingualism Stockholm University 14 April 2004 Part A: Overview While there are many factors involved in delivering quality basic education, language is clearly the key to communication and understanding in the classroom. Many developing countries are characterized by individual as well as societal multilingualism, yet continue to allow a single foreign language to dominate the education sector.Instruction through a language that learners do not speak has been called â€Å"submersion† (Skutnabb-Kangas 2000) because it is analogous to holding learners under water without teaching them how to swim. Compounded by chronic difficulties such as low levels of teacher education, poorly designed, inappropriate curricula and lack of adequate school facilities, submersion makes both learning and teaching extremely difficult, particularly when the language of instruction is also foreign t o the teacher.Mother tongue-based bilingual programs use the learner’s first language, known as the L1, to teach beginning reading and writing skills along with academic content. The second or foreign language, known as the L2, should be taught systematically so that learners can gradually transfer skills from the familiar language to the unfamiliar one. Bilingual models and practices vary as do their results, but what they have in common is their use of the mother tongue at least in the early years so that students can acquire and develop literacy skills in addition to understanding and participating in the classroom.Bilingual as opposed to monolingual schooling offers significant pedagogical advantages which have been reported consistently in the academic literature (see reviews in Baker 2001; Cummins 2000; CAL 2001): Use of a familiar language to teach beginning literacy facilitates an understanding of sound-symbol or meaning-symbol correspondence. Learning to read is most efficient when students know the language and can employ psycholinguistic guessing strategies; likewise, students can communicate through writing as soon as they understand the rules of the orthographic (or other written) system of their language.In contrast, submersion programs may succeed in teaching students to decode words in the L2, but it can take years before they discover meaning in what they are â€Å"reading. †  ¦ Since content area instruction is provided in the L1, the learning of new concepts is not postponed until children become competent in the L2. Unlike submersion teaching, which is often characterised by lecture and rote response, bilingual instruction allows teachers and students to interact naturally and negotiate meanings together, creating participatory learning environments that are conducive to cognitive as well as linguistic development. Explicit teaching of the L2 beginning with oral skills allows students to learn the new language through commun ication rather than memorization. In submersion schooling teachers are often forced to translate or code-switch to convey meaning, making concept learning inefficient and even impeding language learning, while bilingual programs allow for systematic teaching of the L2.  ¦ Transfer of linguistic and cognitive skills is facilitated in bilingual programs.Once students have basic literacy skills in the L1 and communicative skills in the L2, they can begin reading and writing in the L2, efficiently transferring the literacy skills they have acquired in the familiar language. The pedagogical principles behind this positive transfer of skills are Cummins’ (1991, 1999) interdependence theory and the concept of common underlying proficiency, whereby the knowledge of language, literacy and concepts learned in the L1 can be accessed and used in the second language once oral L2 skills are developed, and no re-learning is required.Consistent with these principles, it is possible for chi ldren schooled only in the L2 to transfer their knowledge and skills to the L1, but the process is highly inefficient as well as being unnecessarily difficult. Code-switching and code-mixing involve alternation between languages, and are common communication strategies in bi- and multilingual contexts. Code alternation functions best when all parties are competent speakers of the languages involved, but in submersion classrooms it is more of a coping strategy for dealing with a foreign instructional medium and does not necessarily contribute to second language learning.As specialists Lanauze & Snow explain, transfer means that â€Å"language skills acquired in a first language can, at least if developed beyond a certain point in L1, be recruited at relatively early stages of L2 acquisition for relatively skilled performance in L2, thus shortcutting the normal developmental progression in L2† (1989: 337).  ¦ Student learning can be accurately assessed in bilingual classrooms . When students can express themselves, teachers can diagnose what has been learned, what remains to be taught and which students need further assistance.In submersion schooling cognitive learning and language learning are confounded, making it difficult for teachers to determine whether students have difficulty understanding the concept itself, the language of instruction, or the language of the test.  ¦ The affective domain, involving confidence, self-esteem and identity, is strengthened by use of the L1, increasing motivation and initiative as well as creativity.L1 classrooms allow children to be themselves and develop their personalities as well as their intellects, unlike submersion classrooms where they are forced to sit silently or repeat mechanically, leading to frustration and ultimately repetition, failure and dropout.  ¦ Students become bilingual and biliterate. Bilingual programs encourage learners to understand, speak, read and write in more than one language. In co ntrast, submersion programs attempt to promote skills in a new language by eliminating them from a known language, which may actually limit learner competence in both.All of these advantages are based on two assumptions: one, that basic human needs are being met so that schooling can take place; and two, that mother tongue-based bilingual schooling can be properly implemented. Simply changing the language of instruction without resolving other pressing social and political issues is not likely to result in significant improvement in educational services. However, because language cross-cuts race, ethnicity, gender, and poverty, even minimally implemented bilingual programs have the potential to reach those who have traditionally been left behind by L2 submersion schooling.This paper will discuss how choosing an appropriate language of instruction has positive implications for education in terms of both increasing access and improving quality. Education for All: Building Strong Learn ing Foundations thru the Mother Tongue * Philippine basic education is now at a critical crossroad. It now calls for the revisiting of our commitment to Education for All (EFA) 2015. All stakeholders have to be vigilant and involved. Otherwise, education will just be a weak transformative power in our society.Instead of education for all, it will be education for the few; instead of seeing Filipino youth become critical thinkers, coherent communicators, and productive citizens; we will see a generation of unreflective and mediocre mouthpieces of languages not their own. We affirm the need to improve learning competencies in all subject areas, including English. Our educational system has to move forward following a roadmap drawn by experts in language and education based on empirical proofs. Experiences of other multilingual countries all point to the mother tongue as the best language of learning, especially in the early grades.The mother tongue is the most effective bridge to and foundation for the learning of other languages like English. At this stage, however, many of our lawmakers and national leaders still hold on to the unfounded but long-held belief that an English-dominated initial basic education will produce superior learners. We submit that such educational strategy will only benefit a very small number of Filipinos—those who belong to families where English is the home language. But the truth is that the majority of our school children come from homes where the mother tongue is the predominant language.This explains their marginalization in the classroom. Such marginalized learners, as pointed out by scientific evidences face the double burden of learning. They are struggling to learn the 3Rs on top of the big burden of learning an alien language in which they are taught. This predicament is one of the major culprits of poor performance and high drop-out rates. All of these imply the needed approach– teach the yet unknown 3Rs throug h the already familiar local language and culture, build the learner’s capacity to learn and introduce a second language with the correct phasing.With such mother tongue-based multi-lingual education (MLE) framework, the mastery of all the learning areas including English is effectively attained. It is a basic truth that language embodies a person's cultural identity and heritage. To uphold this truth, even international law guarantees and directs states’ educational system to develop respect for the child’s own cultural identity and language (Article 29-c Convention on the Rights of the Child). Thus, we reject any assertion that a local language may be inferior, inadequate and poses an obstacle to learning.We also reject the usual argument that MLE is costly and, therefore, very hard to implement in the face of limited financial resources. Papua New Guinea, a poor Asian country of more than 800 languages, has demonstrated that reliance on local initiatives and resources for MLE is highly feasible and substantially saves on much costs of developing and producing learning materials. Recently, our own DepEd’s Agusan Pilot MLE Study corroborated the practicality and merits of local self-reliance and initiatives.Thus, we submit that ultimately, to insist on teaching with an alien language is more costly and inefficient when children do not become functionally literate and hardly develop higher order thinking skills and whose English competencies are mediocre. Mother Tongue-Based Multilingual Education Many Filipino learners face barriers in education. One of these barriers is that our learners often begin their education in a language they do not understand. Because they do not understand the language of education, many learners become discouraged and tend to drop-out from school.Content of material is often culturally distant or unfamiliar to the learners. The limited education that learners receive does not prepare them for lifelong l earning. Mother tongue-based multilingual education (MLE) is a formal or nonformal education, in which the children’s mother tongue is used in the classroom as a bridge in learning Filipino and English. Children begin their education in a language they understand, their mother tongue, and develop a strong foundation in their mother language.The purpose of a multilingual education program is to develop appropriate cognitive and reasoning skills enabling children to operate equally in different languages – starting in the mother tongue with transition to Filipino and then English. It is a structured program of language learning and cognitive development which provides learners with a strong educational foundation in the first language. If the mother tongue is not used, we create people who are illiterate in two languages.Children do not become sufficiently fluent in their mother tongue (L1) in both oracy and literacy if their vocabulary in L1 is limited, thus restricting their ability to learn a second language (L2). A strong foundation in L1 is required for learning L2. Children’s understanding of concepts is limited or confused if leaning is only L2. The benefits of MLE include the following: †¢ Reduced drop-out †¢ Reduced repetition †¢ Children are attending school. †¢ Children are learning. †¢ Parents and community are involved. †¢ It is more cost – effective to implement mother tongue programs.A region wide training was conducted last summer in preparation for this school year’s pilot implementation. A Regional association of supervisors, school heads and teachers was organized during that training. Feedback gathered from the pilot implementers revealed that teachers find the use of the MTB-MLE very useful. Pupils are very participative and most of them have learned to read by this time. Although some teachers find it tiresome, especially in the preparation of materials, but they feel rewarded by seeing the enjoyment among the pupils in their learning experiences.