The Food (Grocery) Industry Essay Example | Topics and Well Written Essays - 2500 words - 11

The Food (Grocery) Industry - Essay Example From this paper it is clear that there is a wide spread economic recession that necessitates study of external factors affecting businesses as many of them are closing down due to this. As a management consultant, I will help the United Kingdom’s grocery industry to asses its current competitiveness and its macro environmental position so as to be able to assist in making decision about the possible strategies to be applied in future A lot of businesses are venturing in UK grocery industry, in the year 2001, the number of groceries was very high and their operative average value was estimated to be Around 103.4 billion pounds. The food industry has become the core business venture of many supermarkets and expenditure on food stuff in the UK; this growth has been constant since 1990. Analysts have ascertained that the food industry could be the only business that is recessive proof. None the less, the non food articles are responsible for the increasing share.According to the s tudy the supermarket especially the grocery industry is led by large supermarkets and groceries namely ASDA, Safeway, Tesco and Sainsbury. Waitrose is one of the leading groceries in the United Kingdom. It has shown considerable growth despite the economic recession that been affecting the industry since the year 2001. The industry has been doing very fine with Waitrose operating 137 stores, Tesco operates 146 stores, ASDA operates over 100 stores over UK and the trend is the same for other companies including Safeway and others. The PPG has made it very difficult to access out of town permission for planning. This has actually jeopardised the strategies by some of the businesses which wanted to open new food and home super-centres.

Medically fraigle Children in Foster Care Research Paper

Medically fraigle Children in Foster Care - Research Paper Example While some technological dependant children that are born with serious medical conditions require extensive specialized services such as bronchio pulmonary dysplasia requires oxygen support and breathing machines. Every year number of children enters into protective custodies like foster homes where they are given not only medical treatment but also love and support. These foster and adoptive homes are survivors for these medically fragile children who meet the needs of these children (RNformation, 2005). Thus in order to properly meet the needs of these children it is advisable that more and more foster and adoption homes should be opened so that their needs can be satisfied. Despite medical intervention services and various other technologies the aggregate number of children who are medically fragile is also increasing. As according to the 1989 finding, it is reported that approximately 10-15 % of the children in United States have chronic health conditions and 1 million of these children face disabling and costly conditions. Furthermore 17000 to 100,000 children are technological dependent (Cernoch, 1992). But there is a growing trend as now there are larger numbers of medically fragile ch ildren who avail the services of foster homes. All over the world this care has risen, as in 2005 there were 625 children in Washoe County’s Foster Care in the month of March but in April and May four children with Type 1 diabetes came into care (RNformation, 2005). Thus there is special need for more and more foster homes because they medically fragile children need these specialized services for their betterment and for their living. To cater to the needs of these medically fragile children intensive foster care, clinical services and other specialized programs should be initiated that would provide treatment services. These children exceptional needs should be well catered through

Comparison Of Online And Traditional Learning English Language Essay

Comparison Of Online And Traditional Learning English Language Essay Over the past decade, researchers have demonstrated that technology can be a useful and effective tool to administer education. Although, nothing can take the place of the teacher in terms of developing students education, online education is making their way into classrooms and homes now. The teachers are not the only ones who can open the door to education for students whereas the computer plays an additional role in helping students education technologically as a useful tool. Although you cant get the direct interaction; online learning provides convenient learning. (Shoeman-Jones 2009) With the economic conditions changing people are opting to go online. More people are working and going to school which will make them competitive and give the working man options about his education. However, online learning can be effective for students if its used wisely. The main focus of online is convenience but it can also be an alternative to get outside beyond the walls and connect to soci ety rather than sitting in a classroom. Computers are used for just about everything but can it really replace the classroom? In fact, education and technology, if we understand it in its broadest sense, is changing everyday in every way. Therefore students have several different options that can best suit their needs. Researchers agree that Technology is so advanced and sophisticated but can it really take the place of the teacher who can motivate, organize and manage the whole class by creating the pleasant aura of active teaching and learning process, but many have drawn quite different conclusions in addressing the following questions: 1. What are the advantages of a classroom setting? Classroom Vs Online 3 2. What are the disadvantages of a classroom setting? 3. Can Online Education be just as effective as the classroom? 4. What are the implications of Online Learning? This review of Teacher Vs Online focuses on these four questions. What are the Advantages of a Classroom Setting? In an influential article, Neobrain, Wright, and Cleaver (2009) argued that everyone need a person who can both understand their needs, their weak points and strong points and also know the most effective and suitable methods for the students to make them realize themselves what they are going to do is right or wrong. For the students in the classroom, computers are amazingly useful machines that, in almost no time, can perform sophisticated operations and solve difficult questions, which even the teacher, let alone students, cannot do. With that said the teacher can know who is following his teaching and who is not and give relevant examples during his teaching to keep the class interested in the subject he is explaining. Another advantage of classroom learning is that the teacher can give students the real essence of education by nourishing students hearts and opening students minds during the classroom teaching. Also, students have the advantage of having face-to-face interaction with the teacher which enhances their classroom experience. (Wonacott 2002) Teachers feel that they can assess their students better through weekly interaction in the classroom. In classrooms with a smaller teacher-to-student ratio, students can even get more direct assistance. Because there is real time interaction and students and their instructor speak instead of typing, more ground can be covered in less time. An instructor or student can point to a page in their text. The instructor can write Classroom Vs Online 4 information down on a white board. Students can discuss information with each other, and because they are speaking in person, there is less chance that one of them will be misunderstood. One thing that is affected by the Online Learning is the social interaction. (Anderson 2007) Social Interaction is important because traditional classroom teaching also provides students with the opportunity to have real social interaction with one another. This interaction in turn allows for the students to help one another in terms of academics or in terms of personal issues. Good learningis collaborative and social, not competitive and isolated (Fulford, 6). When students sit in chairs next to each other they learn from each others mistakes and learn social interaction skills. Also, traditional schools offer sports, recreation, student clubs and organizations, and other activities that allow you to form friendships and social networks. Good social interaction is a key part of living well. Study after study shows that good friendships, family relationships and health as the most important things to have in order to be happy and fulfilled. In this sense, again the computers performa nce is nothing compared to the traditional classroom. What are the Disadvantages of a classroom setting? In a traditional classroom environment, there are usually anywhere from twenty to thirty children and one teacher. In some cases, that teacher might have a teachers aid or an assistant teacher. This is where the disadvantage starts- it is simply impossible for one person to give each student the one-on-one attention or instruction that may be required. In a classroom of twenty to thirty students, there are going to be several students with differing learning styles and academic strengths and weaknesses. (Alavi Gallupe 2003) Classroom Vs Online 5 Which brings to light the next disadvantage of a traditional classroom. In a traditional classroom environment, its not uncommon for students to become bored or frustrated. Some students learn better by visual means, others will learn better with auditory means, and still others are going to learn better with a hands-on approach. It is virtually impossible for a single teacher to accommodate all methods of learning when he or she is responsible for teaching a large number of students. Thus, children who do not fall into the traditional learning method category are far more likely to fall through the cracks, become bored or discouraged, or to display behavior problems in the classroom. (Shoeman-Jones 2009) The traditional classroom environment works well for a large number of students, but there are many others who simply have difficulty learning in this environment, have difficulty interacting with peers, or who require more one-on-one attention and time to grasp certain concepts. In traditional classrooms, lecture is the main form of learning. One characteristic of traditional learning is: The student is forced to be in the same time day in and day out. With the economic changes we are facing in todays age and tuition cost rising, students are working. The career fields are more competitive and people are not alone seeking employees with an education but also experience. So with that said, students are seeking alternative options for acquiring an education so they can remain competitive in todays job market. Sitting in a classroom is not an ideal setting for some students. Being able to pace and not have strict time constraints on assignments can be beneficial. Some students have odd working hours and dont have the time to get to class on time and that can cause stress mentally and physically. Also, students have Classroom Vs Online 6 finally found themselves able to help themselves and get self-educated even long after finishing the class. (Shoeman-Jones 2009) Perhaps this may be the most significant fact that makes the difference between the teacher and the machine. You can cover more material and ground at your own pace and complete the class early. On the other hand, Classroom learning does have its disadvantage especially competing with convenience. Can online education be just as effective as the classroom? With so many advancements with the internet you have many options for online learning. From websites that exists to help elementary students prepare for statewide tests, to middle and high schools having the opportunity to take classes online and complete make up work. The internet has certainly made learning convenient and a much simpler process. Giving students flexibility in learning may push someone that may otherwise decide not to finish high school or even enroll in college into completing to a different decision. Also most students work either full or part time therefore having the option to take classes online is a great advantage for them. Education is now one of the many opportunities available for consumers on the Internet. The online student population is expanding by 30 percent a year, with over 75 percent of traditional colleges and universities getting into the market, according to experts. With the Internet, distance degrees have become a viable and valuable option fo r the individual who may not be able to enroll full-time in a traditional brick-and-mortar institution. (Neal) What is online education? Who can take online classes? Is an online degree the same as a degree from a college that you take on campus? These are some questions that you may want to know the answers to before deciding to enroll in online classes. According to, www.blackboard.com online education can be Classroom Vs Online 7 defined as an approach to teaching and learning that utilizes Internet technologies to communicate and collaborate in an educational context. This includes technology that supplements traditional classroom training with web-based components and learning environments where the educational process is experienced online. Anyone with access to the internet can take classes online. Whether you obtained your degree online or on a campus your degree is treated the same as long as the institution is accredited. Colleges offering online or blended classes have online learning tools that you take your classes at and participate in discussions. At Florida State Community College they use a platform called Blackboard. On Blackboard you can also view your grades and email other classmates, teachers also use this site to post messages to the students. You can also take exams and quizzes on blackboard. Unless there is scheduled maintenance Blackboard is accessible twenty-four hours per day, seven d ays per week. This is convenient for the students, and makes life much easier. Since September 11, 2001, the number of overseas inquires about online learning has jumped 40 percent. (Neal) There are many advantages and disadvantages that students take into consideration before enrolling in online classes. One of the best advantages to online classes is flexibility. Online classes do not require you to commute. In some cases, students travel from more than one campus. Most students like that they can make their own schedule, choosing to take your classes during the day or even in the middle of the night. When taking online classes you dont have to sacrifice a lot of your free time, especially when you can do work any time day or night. Classroom Vs Online 8 Students really dont have to leave the comfort of their own home, not to mention time saved on traveling to class and the amount of money saved on gas. You dont have to worry about what youre going to wear to school. Some students dread participating in class, they may not be scared to speak to others but sometimes having all eyes on you may make your uncomfortable. Participating with online discussion gives you a voice that may have otherwise have never been heard. Moving away from shyness and also giving you a better participation grade. If youre not a good note taker, dont worry, most of the lectures are already written out for you and you can go back and look at it anytime that you would like. If you have small children you can care for them and take your classes without having to send them off to daycare. Weve seen the commercials on television all the time, mostly of students in their pajamas and imagine that it could be us. Not having to go into a classroom and listen to a lon g lecture that you may think is so boring can otherwise be seen online and you dont have to worry about dosing off. Some students may have otherwise recorded the lectures in order to listen to again at a later time, now they can go back to it on the schools learning tool. Being able to complete assignments at home without any distractions from other classmates is also an advantage, especially for those who have a short attention span. Another advantage of online learning is the accessibility of learning materials. No matter your program of study you will more than likely able to find classes pertaining to your degree. Being able to control the timeframe in which you obtain your degree is another advantage, most colleges offer accelerated degree programs. Even though you may be earning your degree faster than most does not mean the task will not be difficult, you have to be dedicated in obtaining your degree or you may fail. You can also work on more the one degree Classroom Vs Online 9 program at a time. Make sure that you have a laptop so that anytime you have free time you can pick it up and get to work. Another advantage is that in some online classes most tests and quizzes are given online giving you the opportunity to use your textbooks. Even if the tests are timed you are more likely to score higher if you have the information in front of you to pass the test or quiz. If you have good time management skills and do not find yourself procrastinating often then online learning may be a good option for you. What are the disadvantages of Online Learning? There are many disadvantages as well to online learning. One disadvantage that students complain about is face to face interaction with other students and the teachers. One of the most common disadvantages that students have is the lack of supervision which leads to procrastination. Some students need constant motivation from teachers and students in order to succeed, so if you are not able to work on your own you shouldnt consider online classes. Even though you can wake up in the middle of the night to complete a paper at the last minute you find yourself doing it more often due to the lack of supervision. Usually students with poor study habits fail at online learning. Self-Pace is a lot of hard work and dedication. Usually online classes require you to read more and complete more assignments versus traditional classroom whereas you would take notes. Another disadvantage is that most online classes usually cost more than the classes taken on campus. With the rising cost of tuition and books, online fees are not far behind and doubling every year. Be sure to check with your college of choice when making this decision. Even though you may be saving with travel expenses you need to make sure that you are not paying so much more for your classes that saving on the traveling is not a Classroom Vs Online 10 big difference. If youre only reason to take online classes is to save money on traveling you may want to check on the cost of your online course first before making your decision. You also have to be very computer savvy or succeeding with an online course will be nearly impossible for students. With most online courses you are on the internet most of the time so you may want to make sure you are very familiar with the internet before starting an online class. To develop your computer skills to take online classes, you can take a computer course on most college campuses, and this should be done before signing up for online classes if you think you need better computer skills. Some online credits may also not be transferable so you may want to make sure that you check with your advisor before trying to transfer any credits. Not every school in the nation has migrated to virtual world completely. Make sure that you also that you find a fully accredited program. Conclusion Taking the advantages and disadvantages into consideration will make your decision easier when considering your education. Whatever path you decide to go be sure to weigh all of your options, and do what is best for you and not what others may think is best for you. We all have different learning styles so what may be the best option for me may not be the best option for you. Many have earned their degrees online or through blended classes and their degrees is just as good as the person who earned it in a traditional classroom environment. Just be very careful in choosing am program that is accredited or the classes youve taken could not only be a waste of time but also money. When it comes to education, there simply is no one size fits all answer. The teacher has got a unique human brain that can perform teaching in a way that the Classroom Vs Online 11 computer, a mere artificial brain, cannot do. Well when it comes down to it, traditional classroom will always win, you cannot put value on the long time study of a profession thats proven to be effective but if youre willing to step outside box consider taking at least one class online, just to see if its right for you. Remember you have to fail sometimes in order to succeed. Classroom Vs Online 12

Definition Essay - The Word Private -- Definition Essays

Definition Essay - The Word 'Private' Private is a word with a multitude of meanings, some known and others not so known. When searched for in a dictionary, it can be found that the definitions don't vary much between the three dictionaries, although the dictionary from 1913 had a few dissimilar terms. The word private was looked up in Webster Dictionary from 1913,   The American Heritage ® Dictionary of the English Language: Fourth Edition, and the Oxford English Dictionary: Second Edition. Many people think of private as meaning something in solitude, or secretive. Reading these dictionary entries revealed the labyrinthine meaning of the word private. Some of the definitions seem very similar to the way private is used in every day life, however others seem hidden as though they were private definitions themselves. Most freshmen at Michigan State University and students at Waterford Mott High School don't use that word commonly in every day conversation but when we do use it, the context in which it is used usually gives the implied meaning of being secretive or sheltered fro...

Sun Block

?Ernesto L. Rios Class: Composition 1 Prof: Larsen 3/26/09 How does Sunblock works This essay is about how sunblokck works and the correct methods to use it. It also emphasizes the danger of the sun rays ( UVA/UVB). Many experts have different opinions on the subject but in reality is up to us as individuals to either use this product correctly or risk future injury on our skin. Sunblock works by blocking the sun's UV radiation on the skin, both UVA and UVB. Fifteen to twenty minutes before exposing yourself to the sun, it is ecomendable to apply sunblock directly on the skin. Sunblock loses effectiveness after sweating, contact with water and after two hours of applying. As a rule, you're supposed to time the SPF (Sun Protection Factor), which is provided on the back of your sunblock container. This process will allow you to know when to re-apply sunblok again. Traditionally we use the lotions, oils, sticks, and gels. Now, the two types of sunblock that are available to us are the p hysical and chemical type. Physical sunblock is any product which carries zinc oxide and titanium dioxide. Both ingredients protect you form UVA and UVB rays. Physical sunblock reflects the light and UV rays off your face. This type of sunblock is better for sensitive skin. It rarely leaves any irritaion, itching or discoloration of the skin. Chemical sunblock has several active ingredients. There are no ingredients in the chemical sunblock that entirely protects you from UV rays. Most chemical agents work to protect us from UVB rays, all the while, not protecting us at all from UVA rays which are extremely harmful to the skin. In conclusion, taking care of your skin is very important. The results of bad skin care could result in skin blisters, skin irritation and primarily, skin cancer. It is always fun to be out sunbathing. Specially if you're in Puerto Rico, Cancun,Aruba or anywhere in the caribibbean. What isn't fun is not using protection thus getting a nasty sunburn and having people heckling you about looking like a lobster or even slapping you across the sunburned area. Trust me, I've been through it myself and it isn't fun.

Admission essay to the University of Southern California, MBA program

As a young person who aspires to be a successful businessman, I have many dreams. Dreams that motivate me to strive hard in order to reach the goals I am aiming for. It’s free to dream and I don’t want that dream to be just a dream. I want it to become a reality where I can say that I am fulfilled.One of these dreams is to become a successful businessman, like those renowned business people that started from scratch yet able to make it big due to its experience, expertise and knowledge learned from the institutions they are from. Seeing businessmen successful despite of the countless responsibilities make me hopeful that one day I will be like them. In order to make this dream a reality, I make a significant step that would definitely change my entire life and that is to become an MBA.I have studied what Business Administration is and had been exposed to different scenarios where my business skills are needed however I still feel that my knowledge is not enough to make a successful business individual in the near future.So I feel the need to enroll in Master in Business Administration to further, develop, and improved my acquired knowledge in my college days. I know it would not be so easy as 1, 2, 3 and it involves a lot of patience and courage to pursue this career however I purpose in my heart to finish MBA to fulfill my dream and be successful.On the other hand, I choose University of Southern California-MBA program because this is the only university that would help me fulfill my dream. I am very choosy with regards to the development of my education. I want the best for myself and the University of Southern California-MBA program is the only university that I believe that has offered the one I am looking for.The University of Southern California is an institution of higher learning in California. It will help me become a potential businessman in the coming years. It has numerous centers and institutes within the university conduct special st udies and research. Not only that, it has extensive library resources which will help more learned and equipped to my desired profession.Furthermore, the university does not only concern of the students’ academic performance but also concern with their interaction to the outside world. The university usually involves the students in organizations and field trips to supplement the learning their learning. Field trips are organized to develop student-interest in teaching units and problems, to gather information regarding them, and as culminating activities.The university used this method to give the students first-hand experience that cannot be had in the classroom. Manu of the objects of investigations can be studied best on their natural setting.This method used by the university provides opportunities for students learning through the use of many techniques other than those of reading and speaking. The outstanding criterion to use in considering the advisability of a field trip is the possible contribution of such a trip to the objectiveness of the course.Admission essay to the University of Penn State (smeal) – MBA programI choose to enroll in MBA-program because it is the sole program where I can see myself. Doing business is a lot of fun and has various challenges that would test my skills as an individual. Through this kind of career, my administration skills will be improved because I will not be only administering the business itself but as well as people who are involved into it.  In fact I remember one incident way back my childhood days. I sometimes acted as a businessman by persuading my friend to trade in his toy with my small amount of money. Luckily, I persuaded him because of my empowering words. As time passes, I just realized that I want to be a businessman.Furthermore, I am incline to do business in the future or be employed in business firms because I am inspired and influenced by successful businessmen such as William (Bill ) Gates and Donald Trumps that make themselves to the top despite of the adversaries they meet along the way. So since I want to follow their footsteps, I would make sure to prepare and equip myself to face the world of business that is why I want to be admitted in the MBA program of this university.I intend to admit myself in this university because I firmly believe that this university has so much to offer to its students. It is a nonsecretarian, privately controlled institution of higher learning. It caters the specific needs of its students, provide immediate diagnoses and expose to different kinds of activities that would make the students competitive and do remarkable outcomes.Professors’ teaching skills are the other reason too why I want to be admitted in this university. Sound principles of teaching are formulated carefully observed facts or objectively which are common to a series of similar experiences; such as, they must be carefully distinguished from the assumpt ions of so-called armchair philosophy which are made up largely of purely theoretical principles based on experience, reality, investigation, or experimentation.In addition, its professors use the principles of teachings that are derived through pooling of the opinions of experts; through comparative studies of the teaching performance; through experimental studies of teaching and learning in the classroom. These principles are taught to the students to be learned and versatile to face adversaries related to business.On the other hand, students are given by this program the chance to do the experimental method of research related to business which is the most important in education, is used primarily to test and evaluate by hypothesis. Its function is the evaluation aims, procedures or methods, and techniques employed in teaching and learning. In the field of Master in Business Administration program in this university, it is generally accepted that principles are discovered.Princip les that grow out of accumulated knowledge of how certain practices affect learning represents a step in relating theory to actual practice. In addition, the use of experimental method by professors of this program has developed a vast body of scientifically documented information about all areas of human growth and development, especially in the field of teaching and learning business.It can be said that without adequate developmental progress, ways of teaching and learning business cannot be undertaken. Research in progress constantly gives new interpretations to complex problems that are involved in teaching and learning. These principles applied by the program impress me a lot that would make me desire to be one of the students of this program.Admission essay to the University of California Davis – MBA program   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   MBA or Master of Business Administration is everyone’s dream if he graduated in business administration. It is an achievemen t for an individual to finish this master’s degree.I have a number of reasons why I want to do an MBA. It is basically for my self-improvement however I have five reasons that are on my top list. First thing is, I firmly believe that MBA program would allow me to have further studies that would enhance my knowledge and skills related to the field of my specialization; thus, it will get me updated to any recent buzz related to this field.Secondly, MBA offers a lot of opportunities especially we are in this modern and competitive world where everyone must has its own edge to cope the competition; thus it is an edge for me if I have an MBA. Thirdly, MBA ensures excellence and eminence business education that equips individuals to be competitive and perform tasks efficiently.The fourth one is it gives me more opportunities to be exposed to different subjects such as economics, international business, marketing, finance and etc. that I don’t learn in my previous studies and I have the chance to concentrate on my chosen area of specialization. The last one would be, MBA does not only equip me academically but it would change my perspectives in life through the rigid training and studies that I will be going through.I am eyeing University of California, Davis for my MBA as my partner in my future business success because it is a credible and reputable university producing quality and competitive graduates.The program itself requires students to have direct experimentation, observation, case studies, questionnaires and interviews, or involve intensive reading, shifts facts, and interpretation of data to have first hand learning related in business. I have learned that the professors of the University of California Davis inculcated the importance of experimentation to their students especially in the MBA program.Moreover, I consider University of California Davis as a good match for my learning because it is a university that has so much to give to its st udents. I strongly believe that the professors and facilities here are well-equipped which are able to assist the needs of the students.One thing that attracts me most in this university is the way the professors teach their students. This is the university too which has close cooperation with the community which serves to the functioning of modern education. We all know that the community needs the school as a positive force for social and economic betterment.There are many problems in the community, such as those relating to health, economic, and social problems, that can be solved by educative process. This university is one agency in the community equipped to lead in the solution of problems. I believe that University of California Davis can be useful in promoting and improving community life and conditions and which will enable less fortunate people to live richer, fuller, and better everyday lives, as well as on the development of techniques of their studies.  I also believe that this university enhanced my skills, abilities, and attitudes to be more learned and extend it to the community by doing business The university does not only educate the students academically but it is concerned too with the interaction of human individuals and their environment.In addition, the university is concerned with producing growth or changes in human knowledge, skills, abilities, attitudes, feelings, morals, and habits of every type.Admission essay to the University of Toronto (rotman) – MBA programI can vividly remember how happy I am to do trade-ins with my friends and siblings when I am still a kid. Every time I like something which my friends or siblings have, I try to convey them to trade in to what I have. With small and simple talks, I able to make them compromise to what I have offered.Unknowingly, that simple gesture already foretold of what I would be like when I become an adult which is to do business. I intend to involve myself in seminars related in business administration and never tired of participating in some activities that would develop my business skills.I also volunteer to do some first hand trainings from a businessman who has a convenient store who happens to be my friend. With that experience, I am able to learn and be aware in how to handle customers and meet their satisfactions.The daily small dilemmas give me ideas in how to react and act such circumstance. This experience motivates me to pursue an MBA because I know that I can learn more things about business if I have proper education about it. Although I have background on it yet it is not enough and it is really fulfilling in my part if I am trained in this field of specialization.I consider University of Toronto (rotman) for my precious education because it is an institution that can be trusted and produced quality competitors in the business world. This university specifically the MBA program is a vehicle for my business success in the near future.Moreove r, its education is of high standard and students are taught to be well-equipped in every area. As a student, I know I can be able to cope up with the demands of the university because I have been exposed to business activities and trainings.

Ben Gibson Essays - Military, Fiction, Sniper Warfare, The Sniper

Ben Gibson Essays - Military, Fiction, Sniper Warfare, The Sniper Ben Gibson Honors English One Mrs. Kurtz 18 March 2015 Ironic Twists in Liam O'Flaherty's "The Sniper" In 1921, Ireland seceded from England, but England wanted to maintain control over ports of the country. This led to Irish Civil War and divided once unified armies, pitting brother vs. brother. Liam O'Flaherty discusses the emotional journey of an I.R.A. sniper. There are many "ironic" twists in the story that reveal the theme or; war takes human kind and turns brother on brother to take and grieve with the consequences. One surprising ironic moment that reflects the theme occurs when an innocent looking elderly woman turns out to be an enemy informant. The sniper defends his position from a roof top near O'Connell Bridge when he sees an elderly, shawled women approach. The women advances to a steel car and she points to "the roof where the sniper lay" (O'Flaherty 1). This is ironic because the reader would expect the enemy to be a seasoned, intimidating soldier. The sniper shoots her and she falls into the gutter. This ironic moment supports the theme that war takes human kind and turns brother on brother to take and grieve with the consequences. This ties in with the theme because now the sniper has to deal and grieve with killing an old lady. Another unexpected ironic moment that reflects the theme occurs when the sniper gets into a gun fight. The sniper is in a standstill with another sniper and is hurt. He then tricks the other sniper to look like he has been killed by him then he kills his enemy. He watches the sniper fall to the ground and he "shudders as he falls and the lust of battle died in him. He became bitten by remorse "(3). This ironic moment is unexpected because at the beginning of the story he is fanatical and thoughtful about the prospect of killing and in the end he is bitten by remorse and lost the lust of battle. This ties in with the theme because after killing his enemy he is already grieving about the consequence of killing his enemy. The most ironic moment in the sniper is when the sniper kills his enemy. The sniper is getting off the roof with the thought of his enemy's lifeless body in his mind. Bitten by remorse the sniper becomes curious about his enemy's identity. He is wondering if he might have known him before the split. The sniper sprinted across the courtyard to his fallen enemy's body and "turned over the dead body and looked into his brother's face" (3). This moment is so unexpected and ironic because in the heat of battle you don't expect your enemy to be your own family or kin. This ties in with the theme because it literally put brother vs. brother and now the sniper has to grieve with the thought of he killed his own brother. Overall, the writer views that war creates killers who take and grieve with to turns brother on brother to take and grieve with the consequences of their actions. What the reader learns about life from this piece is that it is unforgiving and throws humanity's life in a tornado to twist and turn it. The irony lead into the meaning of the story by telling how it turned brother on brother and how the point of view of war changes in the sniper after grieving with the consequences of his actions.

Hammurabi Essays - Codes Of Conduct, Legal Codes, Babylonia

Hammurabi Essays - Codes Of Conduct, Legal Codes, Babylonia Hammurabi Hammurabi In his position as king of Babylonia, Hammurabi managed to organize the worlds first code of law and establish Babylon as the dominant and successful Amorite City of its time. Records written on clay tablets show that Hammurabi was a very capable administrator and a successful warrior. His rule spanned from 1792 B.C. to 1750 B.C. When he became king in 1792, he was still young, but had already become entrusted with many official duties in his administration. In the early years of his reign, Hammurabi mostly participated in traditional activities, such as repairing buildings, digging canals, and fighting wars. Yet later in his rule, Hammurabi organized a unique code of laws, the first of its kind, therefore making himself one of the worlds most influential leaders. Hammurabi was primarily influential to the world because of his code of laws. This code consisted of 282 provisions, systematically arranged under a variety of subjects. He sorted hiss laws into groups such as family, labor personal property, real estate, trade, and business. This was the first time in history that any laws had been categorized into various sections. This format of organization was emulated by civilizations of the future. For example, Semitic cultures succeeding Hammurabis rule used some of the same laws that were included in Hammurabis code. Hammurabis method of thought is evident in present day societies, which are influenced by his code. Modern governments currently create specific laws, which are placed into their appropriate family of similar laws. Hammurabi had his laws recorded upon an eight foot black stone monument. Hammurabi based on his code on principles like, the strong should not injure the weak, and that punishment should fit the crime. As for punishment, legal actions were initiated under the code by written pleadings; testimony was taken under oath. The code was severe in its penalties, prescribing an eye for an eye, a tooth for a tooth. This code of laws was able to be maintained by invoking the authority of the gods and the state. Although the punishments were different than those of today, the authority of the state (government) is similar. Currently, punishments are issued through the states law enforcement system, comparable to the way punishment was determined and enforced in ancient Babylon. In the code, crimes punishable by death required a trail in front of a bench of judges. Included in these crimes were: bigamy, incest, kidnapping, adultery, and theft. There were also laws similar to today. For example, a husband who wished to divorce his wife, was required to pay alimony and child support. By creating the worlds first set of organized laws, Hammurabi constituted a model set of moral codes for other civilizations to duplicate. The code of Hammurabi is believed to have greatly influenced the development of Near Eastern civilizations for centuries after it was written. Although Hammurabi failed to establish an effective bureaucratic system himself, his ideas were successful in establishing laws in Babylonia. Since Babylon was the worlds first metropolis, the large population needed to be bound by a strict set of organized civil laws. The way Hammurabi constructed his laws is influential to the world today, because laws can be more easily understood by the people.

ALGORITHM - MEANING

ALGORITHM MEANING In the most basic sense, an algorithm is a process- a set of detailed instruction that must be carried out in a particular order and follows logic to attain a given result. An algorithm is a well-defined procedure or set of rules guaranteed to achieve a certain objective. You use an algorithm every time you follow the directions to put together a new toy, use a recipe to make cookies, or defrost something in the microwave (personal algorithms). When the term algorithm used in math, it typically refers to a set of steps or procedures used to solve a mathematical computation. In mathematics, an algorithm is a specific series of steps that will give you the correct answer every time. For example, in grade school, you and your classmates probably learned and memorized a certain finite steps or procedures for addition, subtraction and multiplying etc. (standard algorithms). Algorithm are of two type: informal (personal) and formal (standard) algorithm. An informal algorithm is a procedure that the student him/herself figured out while a formal algorithm is a process and procedure that has been taught to them. It may or may not be similar to a conventional algorithms (formal algorithms). Examples on Informal Algorithms Examples on Formal Algorithms 1. ADD the given numbers 109 + 207 Jimmy did like this. David did like this. =100+9+200+7 109-9=100 =300+16 207-7=200 =316 200+100=300 9+7=16 300+16=316 2. Multiply the given number 25Ãâ€"13 25(20+5) x13(10+3) ————– 15 60 50 + 200 ————— 325 1. ADD the given numbers 109+207 1 109 + 207 ——– 316 ——– 2. Multiply the given number 25Ãâ€"13 1 25 x13 ———— 75 +25x ———— 325 MERITS OF INFORMAL ALGORITHMS They learn to think and use their common sense, as well as new skills and knowledge. Students who invent their own procedures: Learn that their intuitive methods are valid and that mathematics makes sense. Become more proficient with mental arithmetic. Are motivated because they understand their own methods, as opposed to learning by rote. Become skilled at representing ideas with objects, words, pictures, and symbols. Develop persistence and confidence in dealing with challenging problems. ADVANTAGES OF THE FORMAL ALGORITHMS Plunkett (1979), Thompson (1997), Usiskin (1998) and other writers offered several reasons for this. These included :  ¢ Standard algorithms are powerful in solving classes of problems, particularly where the computation involves many numbers, where memory may be overloaded.  ¢ Standard algorithms contracted, summarizing several lines of equation involving distributivity and associativity.  ¢ Standard algorithms are automatic, being able to be taught to, and carried out by, someone without having to analyze the underlying basis of the algorithm.  ¢ Standard algorithms are fast, with a direct route to the answer.  ¢ Standard algorithms provide the written record of computation, enabling teachers and students to locate any errors in the algorithm.  ¢ Standard algorithms can be instructive.  ¢ For teachers these are easy to manage and assess. DISADVANTAGES OF THE FORMAL ALGORITHMS Kamii and Dominick (1998), McIntosh (1998), and Northcote McIntosh (1999) have potential dangers that can be summarized as follows :  ¢ They do not correspond to the ways in which people tend to think about numbers.  ¢ They encourage children to give up their own thinking and creativity, leading to loss of ownership of ideas .  ¢ The traditionally-taught (standard) algorithm may no longer be the most efficient and easily learned.  ¢ They tend to lead to blind acceptance of results and over-zealous applications. Given the focus on procedures that require little thinking, children often use an standard algorithms when it is not at all necessary.  ¢ There is a high probability that the students will lose conceptual knowledge in the process of gaining procedural knowledge. There is also the use of relevance. Students use standard algorithms for only a small proportion of their calculation.

Rental and Tenant Laws in the US Research Paper

Rental and Tenant Laws in the US - Research Paper Example The Landlord tenant law is directed to oversee the rentals of residential and commercial properties. According to the Legal Information Institute, a number of states in the US have based their statutory laws under the prescribed Uniform Residential Landlord and Tenant Act and it becomes an important factor during calamities and emergency situations and to prevent discriminations. Under the Federal Statutory Law, no one can be denied of its rights to rent an apartment on the basis of race, color, religion, national origin, sex and age. One cannot be discriminated upon on the basis of familial status, that includes not allowing children, and pregnant women. This also includes physical disability, mental disability. Similar housing laws in states also prohibit discrimination against marital status and sexual orientation. This uniform law is being prescribed to all 50 states of the US. A particular state that upheld the landlord and tenant law is the California government that prohibits unlawful discrimination against any person on the basis of above cited factors. Under the California’s Fair Employment and Housing Act And Unruh Civil Rights, landlords cannot refuse to sell, rent or lease, or refuse to negotiate for a sale, rental or lease to persons on the basis of factors cited by law. Thus, a landlord cannot refuse a person simply because he is colored, or he belongs to an ethnic group. Landlords cannot just deny to these people housing accommodations, or to provide them inferior accommodations, services, facilities and services. Inferior accommodations may be considered as those housing that are with unsafe condition like falling roof or infested by mice or cockroaches. The law also advocates that rental spaces or housing be advertised in newspapers published by ethnic groups to avoid discr imination (CA.Gov.California Dept of Consumer Affairs 2010). Time limit A time limit of one year is set within which one may file complaint from the time the discriminatory act is committed. Complainant should state their formal charges, state how it happened and the names of those involved in the case. Exceptions to the rule However there is an exception to every rule, that the statutory rules does not apply to owner- occupied buildings that has only four or fewer rental units like duplex, or to the housing designated to senior citizens , and those offered by religious groups to their members only. No pet policy In California, a tenant cannot be refused if he owns a pet; most especially if it is a dog that serves as an eye seeing dog or helps him navigate in his disability situation. For instance, a landlord cannot refuse a disabled tenant simply because he owns a dog that helps him. If the landlord does so, he is violating the federal law as well as the American Disabilities Act. Citing a case of violation, the jury from Minneapolis, Minnesota concluded that the no pet policy of the landlord is a form of discrimination when he enforced this policy to a

Source evaluation Annotated Bibliography Example | Topics and Well Written Essays - 1750 words

Source evaluation - Annotated Bibliography Example For instance, the institutions of learning in the United States are also known to provide some very generous scholarships to deserving individuals from poor countries; consequently, they receive many applications every year since individuals recognize that they might be given an opportunity to make their lives better. Even though, many have been associated with the urge of studying abroad, there are some cases approving that studying abroad is definitely a wrong option. In essence, answering this research question will help in discerning the associated negative impacts. Studying abroad can offer a lot of benefits to the students and the development of the society, but on the other side, it also have some drawbacks and disadvantages , over all studying abroad turned out to a good investment, but at the mean time people should realized that the profit exists paralleling risk. While looking up for relevant sources to back up the research, there are many credible articles that talk about the research question. This makes the completion of the project tedious since there is need to carry out evaluation of each source before picking up the most suitable for the study. Schemo discusses the gifts that are likely to befall students going abroad. Essentially, this source will help in answering the research question about why many students are attracted to the notion of travelling abroad for their studies. Schemo asserts that one of the benefits that students acquire from studying abroad is that they get a chance to pursue their education in an environment that is not limited by either geography or economic circumstances because they are able to work within an environment that is completely new and full of opportunities. Moreover, studying abroad makes it possible for students to develop the necessary skills at an international level that allows them

Advanced Accounting Term Paper Example | Topics and Well Written Essays - 1250 words

Advanced Accounting - Term Paper Example The above lists are not intended to be exhaustive. Further, an indication that an asset may be impaired may be indicated by the asset’s useful life, depreciation method, or residual value, which may need to be reviewed and adjusted. If goodwill relates to a cash-generating unit, the entity must consider impairment of the goodwill. IAS 36 provides for bottom-up and top-down tests for identifying impaired goodwill. If a CGU is being tested for impairment, and there is any goodwill in the financial statements relating to that CGU, a bottom-up test is performed. This requires the enterprise to determine whether the carrying amount of the goodwill can be allocated on a reasonable and consistent basis to the CGU under review. If such an allocation is possible (for example, if the goodwill relates entirely to an acquisition that is 100% included in the CGU), the portion of goodwill related to the CGU is simply included in the carrying amount of the CGU for impairment testing purposes . No further top-down test is required. If goodwill cannot be allocated to the CGU, the carrying amount of the CGU (excluding any allocation of goodwill) is compared to its recoverable amount to ensure that any impairment of the assets included in the CGU other than goodwill is identified. Since goodwill is not included in this assessment, a top-down test is then undertaken. This requires the enterprise to identify the smallest CGU under review and to which the amount of goodwill can be allocated on a reasonable and consistent basis.

Cell phones at school Essay Example | Topics and Well Written Essays - 500 words

Cell phones at school - Essay Example Cell phones should be allowed in schools. The simple fact is that cell phones make the campus a safer place to be. During these perilous times, that consideration should be of the highest priority. In an emergency like a fire or terrorist incident, students with cell phones are able to immediately communicate with police and other authorities. This provides for a rapid response to any emergency; one that could shave precious minutes off of the time it would take to notify an administrator, have the staff member verify the emergency, and then phone officials. The classic example of this position is the tragedy that happened at Columbine High School. When two students started using guns on their instructors and classmates, "students and teachers began phoning to alert police of a shooting going on...[and] a teacher on a cell phone desperately pleaded for rescue with the police as she simultaneously shouted at her students" to stay down (Breggin, 2000, pp. 4-5). The fact that there were several groups of students located in is olated areas of the large campus makes the case for cell phones at school; they were able to be safely rescued by police as a direct result of their ability to call and advise them of their location and status. While such extreme situations occur rarely, when they do take place, cell phones in the hands of the students can save lives. The prima

REFLECTION OF VALUES IN PRACTICE Essay Example | Topics and Well Written Essays - 750 words

REFLECTION OF VALUES IN PRACTICE - Essay Example The scope of the work of a mental health nurse is vast and diverse. They can work in a number of settings like private homes, hospitals, nursing homes, and psychiatric wards. They have to coordinate their work and activities along with that of mental health specialists, workers, and therapists (Condon 14, 1992). My personal values deeply affect my work as a mental health nurse because of the reason that I have to care for patients who are suffering from chronic mental problems. I have to investigate and analyze the special needs of certain patients by solving their problems. I also have to ensure that services are provided efficiently and effectively to the patients. Respecting the patients involves the ability to create professional relationships with patients and their caregivers (Rassin 614, 2008). This can assist in the generation of trust and confidence between the nurse and patient (Pinch 372, 1985). Personal values can ensure the development of healthy relationships and mutual respect between the patient and nurses. Working in the team is very effective in developing my skills and knowledge as it allows the ability to deliver the correct treatment to the patients. It also ensures the rapid response to helping patients that suffer from depression and anxiety (Insaf 838, 2008). Approaching such patients requires patience and caution since they must not be threatened. Team work is essential for the mental health nurse because it allows the coordination and integration of activities which attempt to reduce or minimize problems or hazards faced at the work place. Therapy is a great tool for participating and working with groups as I believe it can reduce the emotional problems faced by many patients. As a team member, I also encourage the patients to engage in recreational or social events which help to develop their cognitive and social skills. It would also assist in the development of communication

Advanced Accounting Term Paper Example | Topics and Well Written Essays - 1250 words

Advanced Accounting - Term Paper Example The above lists are not intended to be exhaustive. Further, an indication that an asset may be impaired may be indicated by the asset’s useful life, depreciation method, or residual value, which may need to be reviewed and adjusted. If goodwill relates to a cash-generating unit, the entity must consider impairment of the goodwill. IAS 36 provides for bottom-up and top-down tests for identifying impaired goodwill. If a CGU is being tested for impairment, and there is any goodwill in the financial statements relating to that CGU, a bottom-up test is performed. This requires the enterprise to determine whether the carrying amount of the goodwill can be allocated on a reasonable and consistent basis to the CGU under review. If such an allocation is possible (for example, if the goodwill relates entirely to an acquisition that is 100% included in the CGU), the portion of goodwill related to the CGU is simply included in the carrying amount of the CGU for impairment testing purposes . No further top-down test is required. If goodwill cannot be allocated to the CGU, the carrying amount of the CGU (excluding any allocation of goodwill) is compared to its recoverable amount to ensure that any impairment of the assets included in the CGU other than goodwill is identified. Since goodwill is not included in this assessment, a top-down test is then undertaken. This requires the enterprise to identify the smallest CGU under review and to which the amount of goodwill can be allocated on a reasonable and consistent basis.

REFLECTION OF VALUES IN PRACTICE Essay Example | Topics and Well Written Essays - 750 words

REFLECTION OF VALUES IN PRACTICE - Essay Example The scope of the work of a mental health nurse is vast and diverse. They can work in a number of settings like private homes, hospitals, nursing homes, and psychiatric wards. They have to coordinate their work and activities along with that of mental health specialists, workers, and therapists (Condon 14, 1992). My personal values deeply affect my work as a mental health nurse because of the reason that I have to care for patients who are suffering from chronic mental problems. I have to investigate and analyze the special needs of certain patients by solving their problems. I also have to ensure that services are provided efficiently and effectively to the patients. Respecting the patients involves the ability to create professional relationships with patients and their caregivers (Rassin 614, 2008). This can assist in the generation of trust and confidence between the nurse and patient (Pinch 372, 1985). Personal values can ensure the development of healthy relationships and mutual respect between the patient and nurses. Working in the team is very effective in developing my skills and knowledge as it allows the ability to deliver the correct treatment to the patients. It also ensures the rapid response to helping patients that suffer from depression and anxiety (Insaf 838, 2008). Approaching such patients requires patience and caution since they must not be threatened. Team work is essential for the mental health nurse because it allows the coordination and integration of activities which attempt to reduce or minimize problems or hazards faced at the work place. Therapy is a great tool for participating and working with groups as I believe it can reduce the emotional problems faced by many patients. As a team member, I also encourage the patients to engage in recreational or social events which help to develop their cognitive and social skills. It would also assist in the development of communication

A Dolls house Language Essay Example for Free

A Dolls house Language Essay Ever since reading the text in my own time I have, in many of my past lessons been discussing, acting and re-reading parts of the play as well as researching many other aspects to the play. By doing this I discovered things like the play was firstly written in Norwegian and then translated into many languages along with many more complex things. Back in lessons I was doing tasks that specifically looked at the language in the play. For example before rein acting a scene from the play the whole class gathered in a circle to do a warm up exercise which evolved around the line; What did you do to die today at a minute or two to two, a thing distinctly hard to say but a harder thing to do. I had to say this line in many different accents and characters including a posh upper class character like Nora and Torvold Helmer from the play. The language used in the play not only creates the feel of the 19th century but it also reflects the way the characters are. It does this as the 19th century old English is very formal showing there middle to higher class and well educated. The language also shows the society that the characters live in and is significant as it reveals their inner thoughts, feelings relationships and situations. In one particular part of the play Torvold says: You cant deny it, little Nora now can you? Its a sweet little songbird but it gets through a terrible amount of money you wouldnt believe how much it costs a man when hes got a little songbird like you This rather poetic and metaphoric line compares Nora to a songbird which is petit and shows she can be sweet, innocent and chirpy. It also echos how Torvold belittles Nora and treats her like a child, which in them days was the done thing; men overpowering women and controlling the relationship in addition to this it perhaps shows how he has a fatherly figure and likes to take control over situations. Although in saying that Nora is or should I say acts rather childlike and naive herself but at the same time is manipulative, flirtatious and cunning as it proves on the opening line of the play; Hide that Christmas tree away, Helen. The children mustnt see it before Ive decorated it this evening As well as giving the audience a rough date and establishing shot it shows how Nora seems just as excited about Christmas as the children do. In most houses the children would be helping to set up the Christmas tree but not in the Helmer household Nora is setting up the tree and rather excited about it too. There is some reference to poetry in the text although it is not the rhyming type, its more a usage of poetic words being exchanged. Like in the first quote I made there are countless uses of words like songbird and squirrel being used to describe Nora as well as Torvold (in some parts of the play). There is another quote in Act 1 on page 25 where Nora has just gone out and bought some new things for the family, which Torvold is unhappy about as she has spent so much money which makes Nora unhappy too, it says; Now, now! My little songbird mustnt droop her wings. Whats this? Is little squirrel sulking? (takes out his purse) Nora; guess what Ive got here! This quote to me shows how he just keeps Nora sweet but does not go out of his reach to keep her happy. Also the use of poetic words is very creative and wise it is saying to Nora do not loose hope or become sad. But it says this in a metaphoric way as Nora does not really have wings but a songbird does and this is what Nora is often compared to by Torvold. The majority of the speech used throughout the play is natural from all of the characters as the play itself is done rather realistically and flows well. There are very rare if any uses of Brectian techniques to break any language or any part of the play up for example; there are no placards to make a particular line stand out, this is probably as each line is just as important as the one before. Even though there is reference to use of poetic language I think it gives the play even more of a realistic effect as people do have little pet names for there husband and wife. In addition to this Henrik Ibsen goes that step further and creates for each character there own realm of speech as a quote from the Methuen Student notes verifies: Ibsen creates for each character a habit of speech appropriate to his or her own class and personality With Torvold he is spoken with a rather fatherly/paternal type of speech, Krogstad he always reflects to his training as a lawyer, Mrs Linde speaks direct and could appear a bit bitter and cold, Nora is excitable but finds resolve at the end of the play and Dr Rank speaks in riddles and fondness of using figures of speech. Over all this coursework has made me realise how important the lines actually are in a play and how important it is to deliver them correctly. As well as consistency when delivering the lines in a certain way the character must keep delivering them in that way. I personally believe that this may enhance my skills as a yr 12 drama student.

Comparison of Financial Reporting Systems

Comparison of Financial Reporting Systems Comparison of financial reporting systems:  UK, France, Germany and Poland Introduction Although recent moves have been made towards the harmonisation of accounting and financial reporting systems within the European Union (EU), there are some differences between the ways that member states treat this issue (Ann Tarca, 2002). This paper compares the systems used in four member states, being the UK, France, Germany and Poland. In addition, it will also provide an evaluation of the harmonisation movement. Financial reporting systems The financial reporting systems of EU member states have evolved from their political, culture histories, and have different levels of regulatory control and responsibility. UK The accounting and financial reporting system in the UK has been developed in the main by accountants (Nobes and Parker, 2006, p.485), although in latter decades the state and EU have had a significant influence upon its rules. Accountants have also been involved with the main legal regulations that apply to audits and reporting, such as the Companies Act 1989 and later amendments, including that of 2006. Historically, the UK reporting system has been geared towards meeting the needs of investors and therefore has a high level of transparency and disclosure. As such, the impact of the taxation system is of less importance than in other EU countries. This has led to some differences between taxable and accounting income (Blake and Amet, 2003, p.213). The thrust of the system is to achieve financial reports that show a true and fair value. Statements confirming this, and that â€Å"applicable accounting standards† have been used, or explanations for deviation from this, must be included within the report (Nobes and Parker, 2006, p.287). Following the introduction of increased legal and regulatory rules of corporate governance, and the formation of the Financial Reporting Council (2004), responsibility for accuracy falls on auditors, directors and shareholders. â€Å"From 2005 UK listed companies must use IFRS for their consolidated statements† (Nobes and Parker, 2006, p.103) France France has a much smaller accounting profession than the UK, with only 45 compared with 352 accountants per hundred thousand of the population (Saudagaran, 2003, p.10). Historically, its accounting system has been dominated by a macroeconomic central system and geared to providing information for government control purposes (Blake and Amet, 1993, p.114). Tax Law is the dominant influence and auditors are responsible to, and regulated by, the Ministry of Justice (Nobes and Parker, 2005, p.236). French accounting falls under the â€Å"National Accounting Plan† regulation, which is administered by the CNC (National Accounting Council). However, a peculiarity of the French accounting system is that the regulations apply to individual companies, but not to groups (Nobes and Parker, 2005, p.226). The regulation requirements call for a uniform chart of accounts with standard bookkeeping procedures, account title and classification numbering. For example, all individual companies must report salary and associated costs under account 641. Similarly, there are standard accounting statement formats as laid down by EU directives and a uniform procedural treatment for items such as fixed asset valuation and creation of legal reserves (Nobes and Parker, 2006, p.301). There are also strict regulations with regard to the methods of depreciation and expense calculation for use in reducing tax liabilities. At present, the detail between French and IFRS reporting details and procedures differs significantly. Germany Like France, the accounting professions influence in Germany is low. Accounting rules are mainly determined by Tax law and Federal fiscal Courts, although these incorporate EU directives. The keeping of books and records is a statutory requirement of the German Commercial Code (HGB 1985) and historical cost accounting is operated with strict revaluation restrictions (Choi and Meek, 2005, p.79). Unlike the UK, the German accounting reporting system is heavily geared towards the protection of creditors and therefore, accruals and provisions tend to be high (Nobes and Parker, 2006, p.301). The income results are also aimed at a conservative position. Asset valuation tends to be reported on a forced sale basis and the financial results must equate to the taxable position. In addition, there is a requirement for a value of one tenth of nominal capital to be held in legal reserves. Whilst the effect of the German accounting reporting system is to protect creditors, because of the impact on results, it has also led to a position that does not encourage outside investment into German Businesses. Whilst IFRS rules apply in Germany, it is only applicable to a limited number of organisations. The majority still use German regulations for financial reporting purposes (Nobes and Parker, 20-06, p.290). Poland Historically Poland, which is the largest ex-communist country to join the EU (Nobes and Parker, 2006, p.229), came from a state dominated economy, where enterprises were not autonomous, with all aspects of business controlled by the state. The accountancy profession was not very strong (Sucher and Kosmala-MacLullich, 2004, p.484) and there is a lacked of skilled professionals that is still being addressed. Since returning to a market economy, Poland has introduced accounting regulations, embodied within the Accounting Act 1994 and subsequent amendments, which are regulated by the Accounting Standards Committee, set up in 1997. Under these regulations, all businesses are required to adopt an accounting plan. Whilst these regulations incorporate parts of the EU directives, it is primarily geared to the protection of the state and tax policies. Like France, the Polish state is the main instigator and influence on accounting reforms (Sucher and Kosmala-MacLullich, 2004, p.438) and, because of this their system is not inherently geared as much towards attracting investors as more market based economies like the UK. Similarly, although IFRS is widely used, there are significant differences in the Polish system (Nobes and Parker, 2006, pp.236-8). Summary As can be seen from the above individual country analysis, whilst accounting reporting systems may all have similar aims, namely to provide financial information to end users, there are a range of factors that influence and create differences in accounting reporting systems between nations. From an internal viewpoint, the differences are driven primarily by cultural, political and economic factors. Added to these are the influence of the accountancy profession, which is greater in some countries than others, and the domination of state taxation requirements. Externally, individual reporting systems may respond to perceived dominant position of the United States and growing stature of the European Union in international trade. From an investment stance, the growth of share ownership that has resulted from the global expansion of financial markets has also had an effect (Nobes and Parker, 2006, p.6). Lastly, the changing face of commercial organisation because of the continuing globalisation of trade has affected their need for differing accounting reporting systems. As has been seen, multinational corporations require a significantly higher level of control in these areas than do nationally focused organisations. As Nobes and Parker (2006) earlier publications (1980 and 1998) have shown over the years, this has resulted in differing reporting classes of nations, between those who are driven by business or state and who have weak or strong equity markets. Harmonisation Historically the EU opposed international reporting standards, partially out of fear of the US dominance in this area. However when, by the early 1990’s it was shown that EU attempts at harmonisation was failing, it took on board international standards and became the most dominant force for change in this area (Nobel and Parker, 2005, p.105), certainly within its own community. Among the areas that the EU has dominated are the legalisation of enforcement, such as those used to support its 4th and 7th directives and the requirement for all corporations to adhere to international standards. By using EU regulations as a vehicle for this legislation, it is incumbent upon member states to incorporate these within domestic legislation. Although such legislation is not compulsory for multinational organisations for reporting, the EU â€Å"transforms them into EU standards,† (Flowers, 2002, p.273). The EU regulation has met with mixed reactions. Sir David Tweedie (2003, p.15) states that it provides the opportunity to â€Å"unite its [the EU’s][1] many national markets.† However, others state, â€Å"the reality is disparity and muddle† (Amat and Blake, 1993,p.5) The International standards are extensive and aimed to cover all aspects of financial reporting within corporations (Flowers, 2002, p.263). In general, they cover five main areas. These include treatment of assets and revenue; liabilities; accounting for groups; the context within which reporting takes place and disclosure statements (Nobes and Parker, 2000, p.6). In reality, the regulations have the effect of moving accounting away from the historical cost accounting format to a more current fair value system. Currently the international accounting and financial reporting system is subjected to thirty seven different standards (Nobes and Parker, 2006, p.6), although this is likely to change in the future as further harmonisation and clarification is sought. Conclusion Despite IFRS and its joining with US GAAP in 2002, individual nations financial reporting differences remain (Nobes and Parker, 2006, p.19). Attempts to harmonise the EU position across its member states are continuing but, until or unless the influences that attach to individual nations are addressed both internally and nationally, it will be difficult to achieve. As Gregoriou and Gaber’s (2006) publication reveals, internationally there are still numerous accounting systems in place. In the opinion of the author, the relevant national and international regulatory and legal bodies will need to be cognisant of national differences as they seek improvements and further harmonisation of the global accounting reporting systems that currently exist. However, it is apparent from the current direction of international standards that they will lead to the end of individual nations reporting standards and influences (Nobes and Parker, 2006,p.103) References Blake, John and Amat, Oriol (1993). European Accounting. FT Prentice Hall. Choi, Frederick D.S and Meek, Gary K (2005). International Accounting. 5th Ed. FT. Prentice Hall. UK. Feature (2003). IAS Who’s Who – setting the pace. Accountancy Age, UK 4th September 2003, p.15. Flower, John (2001). European Financial Reporting: Adapting to a Changing World. Palgrave Macmillan. UK. Gregoriou, Greg N and Gaber, Mohamed (eds.) (2006) International Accounting: Standards, Regulations, Financial Reporting. Butterworth-Heinemann. UK. Nobes, C. and Parker, R. (2006). Comparative International Accounting. 9th Edition. FT Prentice Hall. UK. Saudagaran, Shahrokh M (2003). International Accounting: A User’s Perspective. 2 Rev. Ed. South Western College Publishing. UK. Sucher, Pat and Kosmala-MacLullich, Katarzyna (2004). A Comparative Analysis of Auditor Independence in Economies in Transition. Institute of Chartered Accountants of Scotland, UK. Tarca, Ann. (2002). Achieving International Harmonisation through Accounting Policy Choice. University of Western Australia – Department of Accounting and Finance. Australia Footnotes [1] Brackets added by author

Theodor Geisel Essay -- Literary Analysis, Dr. Seuss

THESIS Theodor Geisel’s political activism during World War II, especially in the form of his political cartoons, heavily influenced his work as a children’s author, and impacted the messages of Horton Hears a Who and Yertle the Turtle. INTRODUCTION Dr. Seuss is known for his phenomenal creatures, invented words, and rhymes that surpassed absurdity and became something beautiful. Before that, though, Theodor Geisel was nationally noted for his political cartoons during World War II that enticed the mind to do more than think, but to ask questions and crave knowledge and justice. Dr. Seuss was not just a whimsical alter-ego of Mr. Geisel by any means, however. Dr. Seuss allowed Geisel to communicate his message to a new audience, in a unique way. Before his death, he left the world with a simple plea- â€Å"We need to do better† (Nell 294). The legacy he left behind paves the trail for society to do just that. THE BIRTH OF MR. GEISEL, THE CREATION OF DR. SEUSS On March 2nd, 1904, the world got its first glimpse of the man who would forever change the world of children’s literature. Theodor Seuss Geisel was born to Henrietta and Theodor Robert Geisel on this day in Springfield, Massachusetts. He had one older sister, Marnie, who was his hero and best friend. She was the basis of many of his stories. Later, his parents would have another daughter, Henrietta, but the family was struck by tragedy when she died of pneumonia. Henrietta Sr. and Theodor Robert reacted to this disaster by investing all of their love and focus into their remaining two children (Levine, 9). The Geisels, though they were not wealthy, lived a comfortable life. They were of German descent, and took great pride in their heritage until th... ...course, are the turtles are free, as turtles, and maybe all creatures, should be† (10). CONCLUSION Theodor Seuss Geisel died a hero among children and adults alike. He accomplished a task that would be impossible to most- he was able to incorporate not only the simple difference between good and bad, but the realities of social injustice and the power of the oppressed, into children’s books. Clifton Fadiman, writer for The New Yorker, may have most accurately described Dr. Seuss in an article following his death- â€Å"[He is] the most useful children’s author of our time. He has helped dispel a lot of the nonsense that children are taught and†¦ his books always maintained their universal cry for wonder, fairness, and love (Morgan 291).† Geisel used his political knowledge and passion to open the eyes of all people, no matter how young, and no matter how small.

Achilles Essay -- essays research papers

From the very beginning of the poem, the character Achilles is one of the major foci of the story. His actions of lack of actions have enormous effects upon how the plot unfolds. Starting with the fight with Agamemnon and his withdrawal from the battle, to the death of Patroklos, and finally to the slaying of Hektor, Achilles and his emotions decide the fate of many Greek and Trojan warriors. It is his struggle against his anger, pride, loyalty, and love that make this poem one of a tragic nature, rather than just a gruesome account of a war. Although the reputation of Achilles claims him to be the perfect warrior, strongest of the Greeks, the poem spends more time on the man than on his reputation. I think the most obvious presentation of this occurs in the final book and is consistent with the character earlier in the poem. I believe the most speculation about inconsistencies in Achilles’ character would center on his savageness towards the Trojans, especially Hektor, after the death of Patroklos, and his sensitivity towards Priam’s plea for his son’s body. It could be considered odd that Achilles is so understanding to Priam and the burial of Priam’s son, when not that long ago Achilles was dragging the body of Hektor around the grave of Patroklos. This is the same corpse that Achilles vowed to feed to the dogs, the man who slew Achilles’ dearest companion and led him to swallow his pride and return to the battlefield. I believe that this is not the same Achilles we saw ... Achilles Essay -- essays research papers From the very beginning of the poem, the character Achilles is one of the major foci of the story. His actions of lack of actions have enormous effects upon how the plot unfolds. Starting with the fight with Agamemnon and his withdrawal from the battle, to the death of Patroklos, and finally to the slaying of Hektor, Achilles and his emotions decide the fate of many Greek and Trojan warriors. It is his struggle against his anger, pride, loyalty, and love that make this poem one of a tragic nature, rather than just a gruesome account of a war. Although the reputation of Achilles claims him to be the perfect warrior, strongest of the Greeks, the poem spends more time on the man than on his reputation. I think the most obvious presentation of this occurs in the final book and is consistent with the character earlier in the poem. I believe the most speculation about inconsistencies in Achilles’ character would center on his savageness towards the Trojans, especially Hektor, after the death of Patroklos, and his sensitivity towards Priam’s plea for his son’s body. It could be considered odd that Achilles is so understanding to Priam and the burial of Priam’s son, when not that long ago Achilles was dragging the body of Hektor around the grave of Patroklos. This is the same corpse that Achilles vowed to feed to the dogs, the man who slew Achilles’ dearest companion and led him to swallow his pride and return to the battlefield. I believe that this is not the same Achilles we saw ...

The First of Its Kind

The First of Its Kind I still remember being in an eighth grade U. S. History class back in my Junior high years. One distinct memory of that course, perhaps the most memorable of all the projects we had, came in the first month of the school year, in the curriculum's first unit: the founding of the United States as its own nation. As the textbook timeline approached 1787 we prepared ourselves for a daunting task: memorize and recite the Preamble.We as students would wait anxiously as, one by ne, each of our peers would step up to the front of the classroom and begin to recite from memory. Few people could recite the Preamble smoothly, but for those who stumbled, we all seemed to remember perfectly the first and last chunks: â€Å"We the People of the United States, in order to form a more perfect union†¦ † and â€Å"†¦ do ordain and establish this Constitution for the United States of America. To us back in eighth grade, that missing middle section was Just a group of words to be more-or-less forgotten the next day. To our forefathers, however, that middle section was vital in reating the basis for the supreme law of the United States. Much like my peers and I in the eighth grade, our forefathers who assembled 226 years ago were faced with a daunting task for the state that they were in. At this point in our history, America was a newborn in the world, only eleven years of age.Now left without the common cause that the Revolutionary War provided for the prior two decades, the former colonies struggled to find any sense of unity, and the world watched like adults watching an infant not their own attempt to stand upright on two feet without any assistance. Or perhaps a better metaphor would be an infant attempting to stand on his hands; Americans not only had to erect a lasting government system, but create one unlike any other. But the United States was by no means hopeless.Our founding fathers had already put forth one attempt with the Articl es of Confederation, which ultimately resulted in a loose confederation of thirteen independent states. The Articles did provide a Congress, but the provision was a handicapped version created without any real command over the states. And this was purposely so – instead of taking a radical leap of faith into a new republic, he Articles laid a steppingstone towards the Constitution so as not to provoke the states, fresh from a revolution.This steppingstone of compromise is what I believe to be the basis of the thought process behind the Constitution. Soon after the Articles of Confederation were adopted, a convention was summoned to meet in Philadelphia to revise the Articles in response to the recent problems, such as portrayed in Shays' Rebellion. When the fifty-five delegates assembled, however, it became clear that the Articles had to be scrapped for a new Constitution. To effectively describe in one ord the discussion that happened behind the closed doors of the Pennsylva nia State House during that long summer of 1787: compromise.The delegates, most of whom had Just recently rebelled against their mother country, wouldn't be shaken very easily in their ideas and proposals for how the government should conduct, and compromise became a necessity. So much so that one of the biggest achievements of the Constitutional Convention was called the â€Å"Great Compromise†, creating a middle ground to please botn the large and small states, whose ideas ot representation harply contrasted.Many other compromises defined the convention: the Electoral College was a compromise between direct and indirect presidential election, and the Three-fifths Compromise effectively represented the nation's view of slavery (and prevented an eventual collapse of the convention due to debate over the humanity of slavery). By September 17, 1787, the first draft of the Constitution was finalized, signed, and sent out to be ratified by the states. A major problem that echoed the notion of compromise soon arose as the first draft was sent out to the states.American people began to side with either Federalists or Antifederalists, who lobbied against each other over whether this Constitution was worthy of ratification. The greatest weapon that the Antifederalists held was the lack of a bill of rights stating the rights and freedoms that an American citizen were to have. And thus another compromise was hammered out by the drafters of the Constitution: a promise to amend the Constitution to include what we now call our Bill of Rights. With this, many of the states ratified the Constitution and allowed its adoption by June 21, 1788.And o, save a handful of amendments to occur later in history, the United States now had a formidable government created by a Constitution actually worthy of the new republic. In it, our forefathers structured a straightforward explanation of the three branches of our government, the powers granted and denied to each department, an d the difference in powers granted to the states and the powers reserved to the federal government. The strict structure of the Constitution reveals a second facet of its drafters' thought process (the first being compromise): the formation of a lasting egime.Compared to the history of some other countries, the U. S. has enjoyed some fair consistency in its government in the aspect that our Constitution withstands without any complete overthrow of the government. This is established in that middle section of the Preamble; six main purposes of the Constitution were clearly stated: â€Å"in order to form a more perfect union, establish Justice, insure domestic Tranquility, provide for the common defense, promote the general Welfare, and secure the Blessings of Liberty to ourselves and our Posterity'.The longevity of the Constitution that had to be part of its drafters' intent can be easily seen in ways that live past our forefathers. Along with our Declaration of Independence, the Co nstitution has been a source of inspiration for many events in history – both our history as a nation and events in world history. Countless events in the U. S. have been inspired by the words written in those documents: abolitionist movements and the Civil War; the Declaration of Sentiments and the women's rights movements; other numerous civil rights movements; court cases such as Marbury v.Madison; controversy over acts of Congress such as the Alien and Sedition Laws. Words quoted from the Declaration of Independence and Constitution have greatly influenced pop culture, especially through music, and the notions of equality, natural rights, and Justified government have inspired events throughout the world, notably the French Revolution and the Spanish American War. The idea of a written constitution, which the U. S. Constitution started, and the ideas of government structure and natural rights have inspired constitutions of other countries.To conclude, the history of the d rafting of the Constitution and the history of its impact on the world greatly reflect the thought process that our forefathers utilized in writing it. Two aspects ot the Constitution denne the purpose witn which its drafters based its words upon: the basis of compromise and the structure with which the Constitution would last for the past 226 years. Our forefathers might not have anticipated that the Constitution last for over two centuries, but they most certainly wrote it with the intent of a strong foundation for the nation we are proud to call our home – the United States of America.

Mixed Ability Grouping

MIXED ABILITY GROUPING Ana Redondo I/ INTRODUCTION: The main purpose of this module is to present to you some general evidences of different researches about method of mixed ability grouping versus other forms of organising pupils in MFL teaching and learning perspective. II/CONTENT 1/ Political context (in England and Wales) * 1944 the educational system in Britain streamed into diferent types of secondary schools, student with special educational needs being educated in special school. Since 1980s central government break up the Local Education Authorities by introducing Local Management of School * 1991-1993, chidren with special education needs into mainstream school, private school: 20-25%, conprehensive school being skew. * Throughout 1990, setting had proved to be effective in many secondary schools for mathematics, science and language. Pupils grouping are cosidered under such pressures: Student’s achievements (examination results), policy and society, local needs and parental choice. / Mixed ability grouping * In the title clerly indicates: ‘Mixed ability grouping’ also refer to a group in which children of varied ability are taught together rather than being set apart. * -No group of pupils is ever homogeneous. Differences in areas: ability, gender, self-concept, self-estem, ethnic background. a. Advantages of Mixed abilitiy grouping * Mixed ability grouping provides all pupils with equality of opportunity and reduces the negative results often associate with homogeneous grouping. It avoids the problems associated with allocating pupils to homogenous groups. * It promotes a good relation among pupils, between teachers and pupils. * Reduce competition and the labelling of pupils. * Low ability pupils are supported more benefit. b. Disadvantages of mixed ability grouping * It is hard to ensure that higher ability Ss are stretched sufficiently. * The meeting the needs of high and low ability pupils can result in failure. Teachers need to be sensitive to aware the differences of in order to set appropriate work, maximize learning outcomes and avoid conflicts between teaching and learning. * Mixed ability grouping makes unrealistic demands on teachers' pedagogical skills. * The majority of the class is often poorly supervised. Mixed ability grouping pose particular difficulties in MFL. 3/ Other forms of organisind pupilss – MFL teaching and learning perspective * Students have multiple intelligences, there for, some are better at certain things than others. Homogeneous groupings are likely to alow teachers a greater opportunity to meet the individual’s needs of students. * Homogeneous groups of pupils can achieve more efficiently in MFL. * Homogeneity of teaching groups- when classes share a greater similarity of learning qualities and characteristic, allows the techer to carry out their teaching more effectively. * It is difficult to allocate students to the appropriate group, no stigma is attached. Both ‘mixed ability grouping’ and ‘ability grouping’ have advantages and disavantages.III/CONCLUSIONS * I suggest here to consider ‘homogeneous groups’ and ‘within -class groups’ as pragmatically feasible options. Seated group work, collarborative project work, co-coperative learning, flexible learning, task-based learning or carousel work can all be applied in various different ways to ensure academic and social learning. (Ana Redondo) * The grouping of pupil is only one of several factors affecting the learning environment of the classroom. The quality of instruction and the curriculum are central. (Halam, 1996:2)

Bad Effects of Drugs Essay Example for Free

Bad Effects of Drugs Essay Bad Effects of Drugs Drugs are a problem in all societies around the world, and have been for centuries. Drug addiction causes many of social problems, and causes many people to suffer from its effects. The problems can be divided into three groups: personal, familial, and societal. The first effect of drugs is addiction. Most drugs cause a very nice feeling called a ‘high’, which makes the drug user do anything to get that feeling again. This is called addiction. On the other hand, many drugs such as cocaine and nicotine cause people to feel very sick if they stop taking the drug. This is the other side of the addiction. Addiction drives people to do bad things for a high. It makes it very hard for them to think about the future. Drugs can cause mental illness. Casual use of drugs like cannabis and ecstasy often leads to abuse, and people can get depression or other illnesses such as bipolar disorder, or schizophrenia. Addiction causes people to give up on life. They have no desire to work hard or achieve their goals. People who take drugs often lose their job, and their family, and sleep on the street. Some drugs, such as glue sniffing, cause a lot of damage to people’s brains. These people do not eat enough food, and become unable to think clearly. They become weak, and it is hard for them to ever get better. Many drug users are abandoned by their families, because the addict causes many problems for them. Addicts often steal to pay for their drugs, and the family can be held responsible. Drug users usually don’t help the family with money or cleaning, they can be dirty and aggressive, sometimes violent. They can also have friends who are criminals, who can cause further problems. When drug users already have a family, the family can suffer because the addict spends all the money, and sells and trades everything they can for drugs. Families of a drug user can lose their reputation, which can make it difficult for young people in the family to get married, and can even cause problems for the family business or the parents’ jobs. One of the worst problems of drugs is when drug users have children. The addicts often do not look after children properly, and the children do not get good food or go to school. Children need good parents to teach them how to be good people, to study hard and have good values. But children of drug users learn to beg and steal, and to never work, practice good hygiene, or be good to other people. Growing up that way, these children often become drug users like their parents. Drugs cause many problems for the whole society, such as crime, unemployment and homelessness. People who are addicted to drugs usually cannot work, so to pay for drugs, they steal or beg, which causes problems for the whole community. Sometimes drug users can be violent. Their mind is not clear because of drugs, and they can hurt or kill people for money, or even for no reason at all. The police must spend a lot of their time dealing with the crimes of drug addicts. But it is not just addicts that commit crimes. People who grow, manufacture, transport and sell drugs are committing crimes. In many cases, they earn very large amounts of money from drugs, and they will protect their income with threats, violence and corruption. They bribe police, judges and officials, so they can continue their illegal business. The fact that they are not working means that they are not providing any benefit for their community; they only take, they do not give anything. If they cannot afford somewhere to live, they sleep on the street, or break into empty houses or businesses to sleep. Often, they create damage and mess wherever they stay. When many drug users are in one area, they can make it not nice, so tourists and customers stay away, and businesses suffer. Bad Effects of Drugs. (2018, Oct 26).

How do the three perspectives (Modern, Symbolic-Interpretive, and Essay

How do the three perspectives (Modern, Symbolic-Interpretive, and Post-modern) contribute to different ways to think about organisations - Essay Example Modern perspectives on organizational theory began through the 1950’s, 1960’s to the end of 1970’s. However it’s the latter period and writers associated with that period that had a real impact on the subsequent developments of the modern perspectives on organizational theory. Emery and Trist (1960) and Woodward (1965) for example stand out in their efforts to develop a theoretical and conceptual framework for analysis. This period was followed by what’s known as the Symbolic-interpretive perspective in organizational theory. Starting from the pioneering work of Schutz (1932) it culminated in the path-breaking work of Clifford and Marcus (1986) on evolutionary anthropology. However, many other writers contributed to this evolutionary process though. Finally the Post-modern perspective on organizational theory began to be developed by such writers as Bell (1973) and the tradition continued to evolve with various writers and researchers contributing to its many faceted perspectives till Baudrillard (1988) wrote his masterpiece on Post-modernism with articulate emphasis on the organization as a post-modern phenomenon that required a more analytical approach than was hitherto practiced. Modern perspective about the business organization is basically determined by objective reality, i.e. there is an objective external environment which exists beyond the reach of humans’ knowledge and therefore the organization exists as a separate entity form this objective external environment. However there is an element of positivism in human’s ability to learn the real nature of this external environment by developing concepts that enable them to progress by accumulating intelligence. When this is applied to the modern business organization and its environment it’s imperative in the first instance for it to operate in its environment with a set of rules or norms, standards and procedures. Its organizational behavior is determined