Interpretation and analysis of a child's development Case Study

Interpretation and analysis of a child's development - Case Study Example tion seem to be improving because she is better at putting together simple puzzles and drawing shapes; however, she is yet to improve on the coordination with pouring liquids because some spills. Lily is able to hold crayons with her fingers rather than her fist; besides, she is able to dress and undress with little help. Lily is much nimble because at this stage in her development she is able to handle small objects, use age-appropriate scissors and draw a person with at least four body parts that are essentially a face two stick legs and arms (Educator observation notes, 2013; Educator Video recording, 2013; Educator audio recording, 2013). Cognitive development At her age, Lily is able to communicate clearly in sentence of 5 to 6 words or even in complete sentences and even tell stories. Lily is able to ask many questions and she is even able to correctly name familiar colours, understand the concept of different and count and comprehend the concept of counting. She has a vocabula ry of several words, acts out social encounters in play activities, she understands her name and gender and she is able to share and engage in cooperative play. She is imaginative and talks to the toys and imitates what she sees around her, she begins to make friends outside her immediate family because she is able to communicate with playmates; hence, she shows enjoyment in engaging in such activities. Through her associative play, she begins to share with other children and playing with Alfie who is her age mate helps in establishing socialization skills. Cognitive learning in Lily involves not only learning the alphabet and counting but also absorbing information, asking questions, processing and understanding. Lily has a good grasp of language and can say and understand hundreds of... In the study, Lily is able to speak and be understood at least half the time and she is capable of carrying out a conversation of 2-3 sentences. The video of the water play shows that the girl is anxious to learn new things, full of enthusiasm and energy and does things alone. This assessment of Lily aims at assessing her physical development, cognitive development and social and emotional developmental with regard to development theory, milestones and curriculum documents in the area. Moreover, the assessment also offers recommendations for the identified needs of the child in focus based on the various ways educators can help in enhancing effective brain development in children. The child can learn about herself and construct her identity within the context of the family and community, which correlates with Vygotsky’s theory. This involves her relationship with people, places and things as well as actions and responses of others because identity is never fixed but shaped by experiences. When the child has positive experiences she is able to develop the understanding that she is significant and respected and develops a sense of belonging. In early childhood, a child develops a common sense of fitting in when she feels acknowledged, creates attachments and trusts individuals who care for her, which is in line with Bandura’s socio-economic theory.

Brighter Cleaning Essay Example | Topics and Well Written Essays - 1000 words

Brighter Cleaning - Essay Example y dynamic, comprising of factors that keep changing, for instance, customers’ tastes and preferences are never static, they keep changing in the face of technological advancements. In the same way, it is important that marketing strategies also keep changing in order to remain relevant and effective in the changing business environment. The name of my company is a Brighter Cleaning Company, which is located in Fort Wayne, Indiana. The company has 100 employees and over 10 years experience. The number of employees and experience puts the Brighter Cleaning Company in a position to handle any size of customers. Brighter Cleaning Company main focus is supplying cleaning products to the businesses around. The company offers products to some parts of Ohio: Defiance, Bryan, Plymouth, Peru, Lima, Napoleon, Celina and Coldwater. Other areas that the company’s products have gained popularity are: Auburn, Anderson, Angola Bluffton and Fort Wayne just to name a few. The Brighter Cleaning Company offers janitorial equipment and cleaning solutions products for furniture and floors. The cleaning products and janitorial equipment help in keeping the work places clean and free from germs. The products can be categorized into three major areas: equipment, paper products and cleaning chemicals. The specific products include brooms, brushes, dustpans, chemicals, dust mops, dusters and cleaning pads. Additional products are floor and furniture care, janitorial carts, paper products, rags and wipes. The Brighter Cleaning Company also offers receptacles, personal care, trash bags, liners, recycling equipments and replacement parts. The company’s mission statement is stated as; to become the leading provider of reliable and efficient cleaning services that leaves the workplace and other environment sparkling clean, free from germs and disease causing micro-organisms, as well as other health hazards. In achieving this mission, the company has so far identified janitorial

The Work Of Saul Bass Film Studies Essay

The Work Of Saul Bass Film Studies Essay Moving and animated sequence titles are common to us nowdays. When we go to the cinema, play DVD or watch a movie in TV, we always know that there will be some. But what we do not usually know is who stands behind this mini-genre. No doubt, the man who is responsible for invinting the opening credit sequences as a free-standing movie-before-a-movie (Thomas, 1996) is Saul Bass, an American graphic designer and director. This essay will decribe his life and his most important outputs. Saul Bass was born on eighth May in 1920. As a kid, he was growing up in Bronx in New York. (Thomas, 1996; Brown, 2002) After graduating from high school, he studied Graphic Art at Brooklin College. Afterwards, he left New York for Hollywood and moved to Los Angeles. (Nourmand, 2000; Thomas, 1996) Initially, he was producing print work for film ads. For instance he created posters The Moon is Blue or Love in the Afternoon. In 1954, Otto Preminger approched Saul Bass and asked him to create a poster for his movie Carmen Jones . Saul Bass designed the poster with a strinkingly simple flaming black and red rose. (Nourmand, 2000). Otto Preminger liked Bass s work so much and decided to collaborated with him on the title sequence as well. (Brown, 2002) This was an important moment of Saul Bass s career. He recognised that graphic design and film design are closely related. Movie s first moments are very important and they create identification for movies. Otto Preminger liked Bass s seque nce title and therefore, one year later (1995), he called him on again to create a visual identity for The Man with the Golden Arm which experienced a great success. (Lamster, 2000, 129) Working on this project, Saul Bass got an idea of the title sequence which would be moving. He created the famous jagged arm design, suggesting the jarring and disjoined existence of drug addict (Nourmand, 2000) Usually titles named only movie, artists, director etc. Suddendly, it turned into an animamated event. Afterwards, Bass said (Lamster, 2000, 130): there was a time when titles were very interesting, going back to the early 1930s or even the late 1920s. Then it bogged down and became bad lettering produced by firms that ground out titles. What I did was reinvent the whole notion of using a title to create a little atmosphere. The idea of titling movies through animation became a classic mini-genre (Thomas, 1996). It influenced many artists and Bass s film-within-a-film (Neef et al., 2006, 166) became very popular. Not only Otto Preminger saw Saul Bass s potencial, Alfred Hitchcock asked him to design stuff for his movies as well. (Nourmand, 2000) Titles for Vertigo (1958), North by Northwest (1959) and Psycho (1960) were all created by Saul Bass. (Kolner, 2004, 104; Thomas, 1996; Nourmand, 2000) Saul Bass s sequence titles spoke to the audience in a familiar language (Brown, 2002) Neverthless, it always reflected the true complexity of the movie and drew out the most important features of the other s work. (Woloski, 2005) In Vertigo, Bass summates Scorie Ferguson s descent into an obsessive hell with the austere and hypnotic image of a spiral (Woloski, 2005) and Bass s title sequence for Psycho was created by linear movement of the black-and-white, horizontal lines, the more phallic orientation of Psycho s particular brand of violence (Kolner, 2004, 108) In Bass s titles for Hitchcock, he presented the director as a star and as an attraction, which made the hidden presence of Hitchcock even more felt. (Neef et al, 2006, 173-174). Regarding Psycho, Saul Bass collaborated with Hitchcock as a directors as well. He drew some sketches for the Psycho s scenes (Kolner, 2004, 17-24). Moreover, Psycho s title music which was composed by Hermann was actually inspired by the Saul Bass s animation. (Tonks, 2001). Saul Bass s techniques were various. He employed visual imagery, hand-drawn type, pictographs, construction paper shapes, cotoun animation, montage, music and many others. Moreover, he used colors and movements precisely and very effectively (Taylor, 2005; Haskett, 2005, 64) With his title sequences which we can describe as a visual references, he developed a new part of the modern business and commercial world . (Brown, 2002) Therefore, he won sich a wide accleim that he was sometimes called the Picasso of commercial artists . (Thomas, 1996) Furthermore, Saul Bass worked also as a director. To his movies belong The Searching Eye (1964), From Here to There (1964), Grand Prix (1966) and probably the most popular one called Why Man Creates (1968) (Lamster; 2000, 134; Taylor, 2005). In 1968, the short movie Why Man Creates was awarded as a Oscar-winning short film. (Lamster, 2000, 134; Thomas, 1996) Besides creating design for movie and directing movies by his own, he was a very a famous graphic designer of logotypes. He devised trademarks and corporate identifications for firms such as ATT, United Airlines, Bell System, Minolta, Quker Oats, Warner Communications, General Food and many others (Haskett, 2005, 64; Thomas, 1996; Economist Books, 2003, 117). We can claim he was a corporate identities genius. His trademarks were extraordinary, clean, legible, readable and symbolic. In the 1960s he created logotyped for lot of the biggest American companies. (Nourmand, 2000) Regarding his personal life. He was married twice. First marriage ended by diverce. His second wife, Elaine Makatura was initially the first employee of his own studio (Thomas, 1996) This versatil and innovative graphic designer died at the age of 75 at Cedars-Sinai Medal Center in Los Angles. According to family, he died on non-Hodgkins lymphoma (Thomas, 1996; Taylor, 2005; Nourmand, 2000) Saul Bass s reputation as a designer of film is legendary. He has left his incredible signature on a number of pictures by Preminger, Hitchcock, Kurbick, Wyler among others. (Need, 2006, 166-168) We remeber his handwriting from title sequences for The Man with the Golden Arm , Psycho or for example from his Academy Award-winning short movie Why Man Creates. His output is so broad and large. He created many posters, title sequences, movies, visual identities, corporate logos etc. He brought a new innovative thinking and working to Hollywood. His innovation created an army of imitators, many of whom have carried his ideas beyond his original conception. (Thomas, 1996). Such was an impact of his work that his style became alsmost a clich of the mid-fifties through the sixties because of how often they were imitated. (Lamster, 2000, 133). In my opinion, the work of Saul Bass contributed to the modern art very significantly and left behind a great heritage not only for design but also for movies. His ideas and new style of creating posters and titles brought to the art industry a new broader dimension. He definitely influenced the contemporary art.

Hawthornes Brilliant Mind Essay -- Literary Analysis

Whenever reading a short story or novel, sometimes many questions pop into the mind wanting to know why the author writes in that particular fashion. In each circumstance, every author has a motivation that fuels them into their writing styles. For Nathaniel Hawthorne, influences came from every direction. Born from a puritan father, Hawthorne was always taught that god was the number one priority in his life. That he should always follow the rules and live without guilt or sin. When his father died at age 4, Hawthorne became increasingly interested in literature and was inspired by Spenser, Bunyan, and Shakespeare (Pennel 2). These authors had a significant influence on Hawthorne’s style as a writer (Pennel 2). For his Puritan heritage and his personal experiences influenced Hawthorne in his short story â€Å"Young Goodman Brown,† and his novels The Scarlett Letter and The House of the Seven Gables. One of the biggest influences of Hawthorne’s writing was his Puritan heritage. During the late 16th and 17th century, a group of people sought to â€Å"purify† the Church of England of remnants of The Roman Catholic â€Å"popery† left over from Queen Elizabeth’s I reign (Encyclopedia Britannica). The puritan people believed that one must be in convention with god in order to redeem one from one’s sinful condition. Later this reformation was an essential building block when founding colonies in America and establishing the Puritan way of life. Hawthorne’s great-great-grandfather father, John Hathorne was a Puritan and was one of the founders of the Massachusetts Bay colony in the 1630s (Pennel 2). So for Nathaniel Hawthorne, his Puritan heritage can be traced back to one most important people to have settled in America and establish his influence t... ...l about his interesting life. Works Cited Marks, Patricia. â€Å"Critical Survey of Long Fiction, Fourth Edition† Salem Press: p1-10. Literary Reference Center,. Web 8 May 2012 "Nathaniel Hawthorne (1804-1864)." Short Story Criticism. Ed. Sheila Fitzgerald. Vol. 3. Detroit: Gale Research, 1989. 152-197. Literature Criticism Online. Gale. Glendale Community College. Web 8 May 2012 Pennell, Mellissa McFarland. Student Companion to Nathaniel Hawthorne. Westport: Greenwood Press, 1999. Print Pfister, Joel. The Production of Personal Life. Class, Gender, & the Psychological in Hawthorne’s Fiction. Stanford: Stanford University Press, 1991. Print "Puritanism". Encyclopà ¦dia Britannica. Encyclopà ¦dia Britannica Online. Encyclopà ¦dia Britannica Inc., 2012. Web. 08 May. 2012 Terence, Martin. Nathaniel Hawthorn. Revised Edition. Boston: Twayne Publishers. 1983. Print

Creatinine Lab

Title: Creatinine Assay Aim: To determine the creatinine clearance of a selected undiluted urine samples by graphical extrapolation from a creatinine curve. Materials and Apparatus: University of the West Indies: Department of Basic Medical Sciences Laboratory Manual: BC35A, Creatinine Assay, pages 6-8, 2012 Changes to the Method: The experiment utilized one undiluted urine samples for concentration determination instead of five aliquots of twenty four hour urine samples.The urine sample and standard creatinine solutions were analyzed spectrophotometrically approximately five minutes after they were made up instead of using the allotted time interval (minutes) as suggested by the laboratory manual. Results: Please see attachments. Discussion Creatinine is a chemical waste molecule that is generated from muscle metabolism. It is an anhydride of creatine, the end product of phosphocreatine metabolism; measurements of its rate of urinary excretion are used as diagnostic indicators of ki dney function and muscle mass. The experiment utilized serum creatinine.Creatinine is filtered out of the blood by the kidneys (glomerular filtration). There is little tubular reabsorption of creatinine. If the filtering of the kidney is deficient, creatinine blood levels rise. Therefore, creatinine levels in blood and urine may be used to calculate the creatinine clearance which reflects the glomerular filtration rate (GFR). The GFR is clinically important because it is a measurement of renal function . A more complete estimation of renal function can be made when interpreting the blood (plasma) concentration of creatinine along with that of urea.BUN-to-creatinine ratio (the ratio of blood urea nitrogen to creatinine) can indicate other problems besides those intrinsic to the kidney; for example, a urea level raised out of proportion to the creatinine may indicate a pre-renal problem such as volume depletion. The typical human reference ranges for serum creatinine are 0. 5 to 1. 0 mg/dl (about 45-90 ? mol/l) for women and 0. 7 to 1. 2 mg/dl (60-110 ? mol/L) for men. While a baseline serum creatinine of 2. 0 mg/dl (150 ? mol/l) may indicate normal kidney function in a male body builder.The experimental creatinine levels obtained for the undiluted sample of creatinine is ____________, the values obtained are significantly higher than the normal creatinine values for a healthy male or female. Factors that may contribute to the elevated levels of serum creatinine may include; a disorder of the kidneys and impaired renal function. These disorders include glomerulonephritis characterized by inflammation of the blood vessels in the kidneys, bacterial infection of the kidneys or pyelonephritis and acute tubular necrosis, or cell death in the kidneys' small tubes caused by toxic substances.Obstruction of the urinary tract, such as with prostate disease or kidney stones, can also cause impaired kidney function and lead to elevated creatinine levels. Increased muscle ma ss indicates increased creatine phosphate, which translates to increased creatinine levels in the blood. Acromegaly and gigantism are disorders caused by abnormality of the pituitary gland and can be associated with increased muscle mass also the ingestion of steroidal substances that stimulates an increase in muscle mass.When medical conditions affect normal blood flow to the kidneys, renal function becomes impaired thus increasing creatinine levels in the blood. Shock, or a sudden critical drop in blood flow to the body, compromises renal status because the kidneys are not being nourished. Dehydration causes reduced renal blood flow, as well. In people with congestive heart failure, the heart is not adequately pumping blood towards the kidneys and other organs. Atherosclerosis, or narrowing of the arteries, and diabetic nephropathy are other conditions that reduce blood flow to the kidneys.Precautions/Sources of Error: 1. The experiment utilize spectrophotometric machines that are susceptible to light interfence from the external environment and interference from glassware that is not properly cleaned, this may cause inaccurate readings. 2. Contamination of serum standard solutions of creatinine may give inaccurate readings when using the spectrophotometric machines, hence contamination should be prevented by using clean glassware and wearing all the protected clothing that is applicable. Questions a) Factors that may contribute to varying creatinine levels include: (1)The most common abnormality in a creatinine blood level is a change in kidney function. The kidneys are composed of around a million filters for each kidney, called nephrons. Each of these nephrons contains tubular structures that accomplish the filtering of waste materials and the re-absorption of necessary materials in the blood that passed through the nephrons. Most creatinine is normally filtered out along two structures called the glomerulus and proximal convoluted tubule, maintaining the low levels of creatinine in the blood.A rise in creatinine blood levels indicates that this filtration is not taking place, suggesting there is a problem with kidney function. (2) Creatinine levels can be affected by transient or non-disease factors that are not kidney malfunction. Bodybuilders, because of the excess of muscular tissue that creates creatinine, will typically have high levels of creatinine. Severe dehydration will cause higher than normal creatinine. Eating a great deal of meat just hours before blood is drawn can elevate creatinine levels.Some drugs will cause higher than normal creatinine blood levels. These causes are ruled out before a follow up test to determine the cause of elevated creatinine. Low creatinine levels may indicate muscular dystrophy or myasthenia gravis. (3) Preeclampsia is a condition during pregnancy, the cause of which is poorly understood. Elevated creatinine may indicate preeclampsia in pregnant women, especially women on their first pregna ncy. Untreated preeclampsia can lead to eclampsia, a life-threatening seizure disorder.Elevated creatinine in conjunction with swelling of the hands and face is an early sign of preeclampsia. Later signs may include persistent headache, pain in the upper-right quadrant of the abdomen, inadequate urination, agitation and nausea. 2b) The amount of creatinine the body produces each day depends on the person's muscle mass: a young, muscular man produces more creatinine than a average non athletic male. Because muscle mass normally changes very little, creatinine is usually produced at about the same rate every day in each person.However, if continuous exercise is performed as in the case of an athlete the muscle employs the creatine phosphate metabolism more often and hence more creatine and creatinine is metabolized which will eventually increase the muscle mass of the individual. Athletes may also ingest creatine which will stimulate the production of creatinine in the body and will c ontribute to an increase in muscle mass. 2c) The blood urea test is a measure of the amount of nitrogen in the blood in the form of urea, and a measurement of renal function.Urea is a by-product from metabolism of proteins by the liver and is removed from the blood by the kidneys. The liver produces urea in the urea cycle as a waste product of the digestion of protein. Normal human adult blood should contain between 7 to 21 mg of urea nitrogen per 100 ml (7–21 mg/dL) of blood. BUN is an indication of renal health. Normal ranges 2. 5-6. 5mmol/L. If Glomerular Filtration Rate (GFR) and blood volume then BUN will increase. Conclusion The experimental results indicate that there was a elevated serum creatinine level that was above the normal levels.Elevated serum concentration may indicate impaired liver function. The serum creatinine level was found to be ______________. References 1. Delanghe J; De Slypere JP, De Buyzere M, Robbrecht J, Wieme R, Vermeulen A (Aug 1989). â€Å"N ormal reference values for creatine, creatinine, and carnitine are lower in vegetarians†. Retreived October 3, 2012. 2. â€Å"The creatine-creatinine equilibrium. The apparent dissociation constants of creatine and creatinine. Retrieved October 3, 2012. 3. â€Å"International Society of Sports Nutrition position stand: creatine supplementation and exercise†. October 3, 2012.

In what way is American TV culture satirised in The Simpsons TV Violence?

Satire is an extensive form of mockery. The Simpsons uses exaggeration and comedy to mock the TV culture of America. In America, at the moment most children tend to go home from school and spend the rest of the night watching TV. This episode is trying to show that TV is killing children's imagination and influencing them negatively. When the children stop liking the cartoons they start going out and playing traditional games like hopscotch, marbles and fishing. In this episode Maggie is influenced negatively by the Itchy and Scratchy cartoons, Marge realises and starts protesting to get them banned. The children then find the new style of the cartoons boring and they go out to play rubbing their eyes, as they are not use to playing outside. The producers use parody, as a form of satire by copying the Psycho scene when Janet Leigh is killed. In the episode, Maggie is watching violent cartoons that influence her. The cartoon shows a mouse and a cat that are endlessly beating each other up. The opening song is catchy, â€Å"We fight, we bite, we fight, we bite, we fight†. In the episode of Itchy and Scratchy, the characters are hitting each other over the heads with mallets. Immediately after she goes down to the basement were Homer is doing some DIY, picks up a mallet and hits Homer with it. This proves that the Itchy and Scratchy Show is influencing the children. The producers of The Simpsons use parody as a technique to satirise the TV culture of America by including the Psycho scene. When Maggie attacks Homer for the first time the directors include the same music and camera angles. This is because Psycho is a well-known horror film, which is easily recognised. From then on, every time Maggie goes to attack Homer they include the same music as if to say she's about to do something evil. This is satire as you just laugh at the thought of a little baby beating her over weight father up and trying to kill him. The Simpsons copies many techniques to parody the Psycho scene but the two most noticeable are the music and camera angles. It uses the same kind of camera angles during the attack to try and make it more dramatic. There is a close up of Homer's mouth just as he realises that Maggie is about to hit him, this is the same as when Janet Leigh is just about to be killed. Also the directors copy the overhead shot of the plug which is faded out to become the eye once the victim had been hit. The music is easily recognisable, as most of the audience have seen the film or would recognise that it is out of a horror film. The audience will hear the music and think that something bad is about to happen. This is because the music is quite slow and quiet, and when there is a quick sudden movement it makes you jump. These techniques combine to make the scene recognisable and easy to relate to. Although it does this, it manages to put its point across in a humorous way. This means that if you were just watching you probably wouldn't think about the meaning behind it, as you know what kind of programme The Simpsons is so would just laugh which is the designed effect. In the second episode of Itchy and Scratchy, the cat and mouse are still trying to beat each other up and so are still influencing in a negative way. Itchy is trying to stab Scratchy and kill him. Immediately afterwards Maggie picks up a pencil and walks over to Homer, Marge spots this and stops her. She looks over at the TV and realises that the cartoon is what is influencing her and wants to do something about it. Marge writes a letter to the producers of Itchy and Scratchy telling them she wants the cartoons changed. In return she receives a letter calling her a â€Å"screwball† and that â€Å"one person cannot make a difference†. This is ironic as America is meant to be a democracy where everyone has freedom of speech and expression. She starts protesting and is invited onto a chat show. The title of the show was â€Å"Are cartoons to violent for children?† which the host replied to by saying, â€Å"of course not, what sort of stupid question is that†. Her they are using parody to satirise talk shows. The host is meant to be neutral but this host is obviously more one sided in the argument. She is given nine seconds to put her point across. So she is not aloud substantial time in order to put her point across. She ends up winning though and the cartoons are changed. The cartoon now begins with the song, â€Å"We love, we share, we love, we share, we care†. The Itchy and Scratchy cartoons are now about happy things and in the one Maggie is watching they are sharing the lemonade. Maggie is once again influenced and she goes over to Homer to give him a glass of lemonade. At first he doesn't know what she is doing and backs off and then he realises that her intentions are good and only wants to give her dad a drink. This shows that she is still being influenced but this time for the better. Once the cartoons have changed the kids do not like them and start going out to play. The music slows down and changes into a piece of happy classical music by Beethoven. The children started playing traditional games such as hopscotch, dancing round the maypoles and used their imagination and spirits to make them fun. Homer referred to this time as â€Å"the golden age† and told Marge that she had â€Å"changed the world for the better†. The children ate their dinner with manners and were polite to their parents. This shows that when children don't spend as much time watching TV they spend their time doing positive, worthwhile thing and are more obedient as TV is no longer poisoning their minds. At the end of the episode Marge lost the argument and the TV went back to having lots of violence. This was because the people did not understand how she could be â€Å"for one form of expression, but not for another†. She didn't feel that anything was wrong with Michel Anglos David, where as the other women in the town felt nudity was evil. The cartoons went back to being more violent than ever and all the children went back inside leaving the playground empty and the music becomes slower and less cheerful. Maggie was again influenced by the cartoons and picked up a toy gun and shoot it at a picture of Homer. In conclusion The Simpsons uses many ways to satirise the TV culture. They use music, parody, and exaggeration. They try to do it in a comic way and get their point across well. It could be argued that the September 11th attack could also have been caused by violence on TV. It may be that the attackers would never have got the ideas if it wasn't for films such as Independence Day. Although The Simpsons is only a cartoon it highlights the influence TV has on the actions of people.

spec. needs essays

ETHICS Children w/spec. needs essays Students with Special Needs in the Classroom Environment: No topic has sparked as much recent controversy in the public school system as have equal education laws, particularly laws protecting the rights of students with disabilities. Before the passage of the Education for Handicapped Children Act of 1975 (which was later renamed the Individuals with Disabilities Education Act in 1990), children with disabilities were not treated as equals in the education system. As Dr. Francis Wardle states, For most of this century, children with disabilities have experienced isolation, segregation, misplacement, misdiagnosis, and poor-quality education in our schools and early childhood programs. The purpose of the Individuals with Disabilities Education Act, or IDEA, focuses on a students right to a free, adequate, and suitable education. Public schools are required by law to serve the needs of all students with disabilities, even if they attend a religious or private school, or are home-schooled. Obviously, the decision to allow a child with a d isability an education outweighs the opposite alternative. The controversy surrounding this issue is the question whether the quality education of a child with special needs should exceed that of a child without disabilities. Parents may consider several alternatives before they decide the learning environment they wish to place their child in. Parents may decide to home school their child where they can ensure that their child is being taught principles they view as important. Unless the child is part of a large family, however, this alternative does not allow the child to interact with peers. Parents may also consider sending their child to a special school that educates only children with disabilities. Doing this eliminates discrimination or any teasing the child may face at an integrated school setting since they are only around other children with disabilities. This ...

Of Mice And Men By John Steinbeck Essays - English-language Films

Of Mice And Men By John Steinbeck Essays - English-language Films Of Mice And Men By John Steinbeck CONFLICT Protagonist: The protagonist of the story is George. He is the kind-hearted ranch hand who is concerned about his friend Lennie and watches out for him. Antagonist: The antagonist of the story is George's trying to care for the handicapped Lennie. Because he has a giant's body and a child's mind, Lennie accidentally kills Curley's wife; at the same time he kills the dream of owning a farm that has kept George and Lennie positive about the future Climax: The climax occurs when Lennie accidentally kills Curley's wife. George knows that he can no longer save Lennie, for Curley will want revenge. Outcome: Of Mice and Men ends in tragedy. George feels compelled to mercifully kill his friend and companion, Lennie, in order to save him from a brutal death. The death of Lennie also marks the death of the beautiful dream they have been nurturing. Table of Contents MOOD The dominant mood of the story is that of expectation. This mood is developed through the dreams of the major characters. The other mood that prevails is premonitory, of impending doom. There are also other moods evoked through the actions of the characters reflecting sorrow, pity, and brutality. The novel ends on a tragic note. The mood at the end is definitely one of depression and frustration. Table of Contents PLOT (Synopsis) One evening, two men, on their way to a ranch, stop at a stream near the Salinas River. George, who is short and dark, leads the way. The person following him is Lennie, a giant of a man with huge arms. During their conversation by the stream, George repeatedly asks Lennie to keep his mouth shut on the ranch, suggesting that Lennie has some kind of problem. After supper and before going to sleep, the two of them talk about their dream to own a piece of land. The next day, George and Lennie travel to the ranch to start work. They are given two beds in the bunkhouse. Then Old Candy introduces them to almost everybody on the ranch. They meet the boss and the boss's son Curley, who is quite rude. They also meet Curley's wife when she comes looking for her husband. She wears heavy make-up and possesses a flirtatious attitude. George warns Lennie to behave his best around Curley and his wife. He also suggests that they should meet by the pool if anything unfortunate happens to either of them on the ranch. George and Lennie are assigned to work with Slim, who is sensible and 'civilized' and talks with authority. George finds Slim an understanding confidante, and a bond forms between the two of OF MICE AND MEN KEY LITERARY ELEMENTS SETTING This book is set in two places. It starts beside a stream, close to the Salinas River, a few miles South of Soledad. It then moves to a ranch, where the major part of the story is set. At the end of the novel, the setting comes back to where it started. George and Lennie are introduced by the stream. They are on their way to a near-by ranch. The surrounding land is thick in vegetation and has its own wild life. Men frequent it, as there are ash piles made by many fires and the limbs of the sycamore tree have been smoothed by the many men who have sat on it. The ranch, where the major part of the story takes place, appears isolated and lonely. It includes a ranch house, a bunkhouse where the ranch workers live, a barn, and a harness-room off the barn. Table of Contents CHARACTERS Major Characters George - the protagonist and main character of the book. He is a caring, compassionate, and understanding human being who dreams of owning his own piece of land. Lennie - the obedient friend of George. He has a child's mind and a giant's body. It is these contrasting qualities that cause him problems. Old Candy - one of the lonely ranch workers. He is a cripple, working as a 'Swamper'. Crooks - a black ranch hand. He is sensible and neat, with a mind of his own. He is a lonely character,

A LESSON in HIDING

A LESSON in HIDING TriÃ'•tÐ °n nÐ °rrÐ ¾wÐ µd her eyes and glÐ °nÃ' Ã µd Ð ¾vÐ µr her slumped Ã'•hÐ ¾uldÐ µrÃ'• as she hÐ °Ã'•tilÃ'Æ' Ã' rÐ ¾Ã'•Ã'•Ð µd the Ã'•trÐ µÃ µt to her usual lunchtime spot, Cals diner. She Ã'•milÐ µd Ã' Ã ¾ngÐ µniÐ °llÃ'Æ' at the big man behind the grill and wÐ °vÐ µd at the rÐ µdhÐ µÃ °dÐ µd wÐ °itrÐ µÃ'•Ã'•. The usual Trish? Melanies tinkling vÐ ¾iÃ' Ã µ Ã'•Ð ¾undÐ µd Ð ¾ut frÐ ¾m bÐ µhind the counter Ð °Ã'• she grabbed a menu and two empty mugs. Yeah and make Ã'•urÐ µ TriÃ'•tÐ °n winked at the big man and Ã'•milÐ µd Ð °Ã'• MÐ µlÐ °niÐ µ tÐ ¾Ã ¾k a Ã'•Ð µÃ °t across frÐ ¾m her. It was hard to bÐ µliÐ µvÐ µ she hÐ °d bÐ µÃ µn fÐ ¾rÃ' Ã µd to move here 3 months ago. Her body shivers from the past of her life which forces her to leave all the things behind and go to new place. She was deeply in thought of the past situation. Her boss was killed bitterly in some political ties and she wa s in protective custody of FBI and relocated to the middle of nowhere. She sighed and pushed all the painful memories when she her only friend to MÐ µlÐ °niÐ µ prattle about the dÐ °Ã'Æ'Ã'• Ã' uÃ'•tÐ ¾mÐ µrÃ'•. Did Ã'Æ'Ð ¾u Ã'•Ð µÃ µ Mr. TÐ °ll, dark? MÐ µlÐ °niÐ µÃ'• Ð µÃ'Æ'Ð µÃ'• glazed Ð ¾vÐ µr as she glanced Ã'€Ð ¾intÐ µdlÃ'Æ' at a few table Ð °Ã' rÐ ¾Ã'•Ã'• frÐ ¾m uÃ'•. Tristan curiously fÐ ¾llÐ ¾wÐ µd her gaze and blushed horribly Ð °Ã'• she met a Ã'•Ð µt of smiling dark brown eyes that rÐ ¾Ã °mÐ µd freely and without embarrassment Ð ¾vÐ µr her partially Ã' Ã ¾nÃ' Ã µÃ °lÐ µd bÐ ¾dÃ'Æ'. Melanies Ð °muÃ'•Ð µd expression fÐ °dÐ µd whÐ µn she Ã'•Ð °w the look of tÐ µrrÐ ¾r in her new friends Ð µÃ'Æ'Ð µÃ'•, Ã'•urÐ µlÃ'Æ' she couldnt have known the man that Ã' Ã °mÐ µ in, Spence hardly Ð µvÐ µr frÐ µÃ"›uÐ µntÐ µd tÐ ¾wn and his lÐ °Ã'•t viÃ'•it would have bÐ µÃ µn a few wÐ µÃ µkÃ'• bÐ µfÐ ¾rÐ µ Trish had gotten here. Spence watched as the dÐ µlÐ µÃ' tÐ °blÐ µ little woman shift nÐ µrvÐ ¾uÃ'•lÃ'Æ' in her. He felt riÃ'•Ð µ up in him he was Ã'•urÐ µ he would find out and rid her of whatever was bothering her. A lean, Ã'•lightlÃ'Æ' angry lÐ ¾Ã ¾king man sat down across from the girl and he bit back the growl that wÐ °Ã'• rumbling in his Ã' hÐ µÃ'•t. TriÃ'•tÐ °n smiled Ã'€Ð ¾litÐ µlÃ'Æ' up at Rick bÐ µfÐ ¾rÐ µ lowering her eyes back to the table, the man’s intense gaze Ð °lwÐ °Ã'Æ'Ã'• set her on edge and she couldnt keep lÐ ¾Ã ¾king at him in the Ð µÃ'Æ'Ð µÃ'•. She picked at the fÐ ¾Ã ¾d MÐ µlÐ °niÐ µ Ã'€lÐ °Ã' Ã µd in frÐ ¾nt of her and Ã'•ighÐ µd loudly whÐ µn her Ã' Ã ¾mÃ'€Ð °niÐ ¾n didnt tart talking. Okay Rick, I know I messed up, but do Ã'Æ'Ð ¾u blame me? she winced. YÐ µÃ'• I Ã' Ã °n blame you! HÐ °d Ã'Æ'Ð ¾u bÐ µÃ µn rÐ µÃ' Ã ¾gnizÐ µd this whole Ã'•ituÐ °tiÐ ¾n would have gotten wÐ ¾rÃ'•Ð µ. Id hÐ °tÐ µ to Ã'•Ð µÃ µ the rÐ µÃ'•t of Ã'Æ'Ð ¾ur living family and up like Greg. The steel of his voice and the mention of her dÐ µÃ °d bÐ ¾Ã'•Ã'•Ã'• name sent hill racing through her bÐ ¾dÃ'Æ'. I think you nÐ µÃ µd to get Ã'•Ð ¾mÐ µ air. SÃ'€Ð µnÃ' Ã µÃ'• large hand Ã' lÐ °mÃ'€Ð µd Ð ¾vÐ µr Ricks shoulder as he stared down hard at the man. HÐ µÃ'Æ' buddy this Ã' Ã ¾nvÐ µrÃ'•Ð °tiÐ ¾n has nothing to do with you Ã'•Ð ¾ who dont you go bÐ °Ã' k to your meal and mind Ã'Æ'Ð ¾ur own buÃ'•inÐ µÃ'•Ã'•. Rick wÐ °Ã'• furious that this inferior mol was trying to scare him out of doing his job. Tristan blushed lightly at the large and very hÐ °ndÃ'•Ð ¾mÐ µ man’s appraisal; something within her hÐ ¾Ã'€Ð µd that hÐ µ would Ð °Ã'€Ã'€rÐ ¾vÐ µ and the rÐ µÃ'•t of her Ã'•Ã' Ã ¾ffÐ µd at the nÐ µÃ µd of no man’s Ð °Ã'€Ã'€rÐ ¾vÐ °l. Can I half Ã'Æ'Ð ¾u? Her tone wÐ °Ã'• Ã' riÃ'•Ã'€ and hÐ °rÃ'•hÐ µr thÐ °n she intended. He instead Ð µxtÐ µnd his hÐ °nd to hÐ µrÃ'• and sighed Ã'•Ð ¾ftlÃ'Æ' as her Ã'•tÐ °rtlÐ µd Ð µxÃ'€rÐ µÃ'•Ã'•iÐ ¾n fÐ °dÐ µd and she grasped his hÐ °nd, Ã'•Ð µnding Ã'•hÐ ¾Ã' kÃ'• of Ð µlÐ µÃ' triÃ' itÃ'Æ' Ã'•trÐ °ight through him. IÃ'• hÐ µ bÐ ¾thÐ µring you? SÃ'€Ð µnÃ' Ã µ glÐ °nÃ' Ã µd at the Ã'•mÐ °llÐ µr man and grinnÐ µd Ð °Ã'• hÐ µ briÃ'•tlÐ µd at his diÃ'•miÃ'•Ã'•Ð °l. He always bothers mÐ µ, but unfortunately I have no Ã' hÐ ¾iÃ' Ã µ in whÐ µthÐ µr I wÐ °nt to Ã'•Ð µÃ µ or talk to him. TriÃ'•tÐ °n glared at th e nÐ µÃ °rlÃ'Æ' sinister lÐ ¾Ã ¾king face Rick wÐ °Ã'• giving her; if looks could kill she would have bÐ µÃ µn six feet undÐ µr. Shut up Trish. Rick growled out. I will not tÐ ¾lÐ µrÐ °tÐ µ Ã'Æ'Ð ¾u talking to her like that. I, unlike her, dont give two hit but who you or. Spence grÐ °bbÐ µd the man be the Ã'•Ã' ruff of his nÐ µÃ' k and fÐ ¾rÃ' Ã µfullÃ'Æ' uÃ'•hÐ µrÐ µd him out of the building. I won’t be Ã'•Ð ¾ in the next time I Ã'•Ð µÃ µ you bulking round her. You just made a huge miÃ'•tÐ °kÐ µ buddy! You have no idÐ µÃ ° who you or faking with Rink bÐ µllÐ ¾wÐ µd Ð ¾ut as hÐ µ knÐ µÃ °dÐ µd the bÐ °Ã' k of his nÐ µÃ' k, the man dÐ µfiÐ °ntlÃ'Æ' had a grid to rÐ µÃ' kÐ ¾n with. I dont Ã' Ã °rÐ µ who you are, or who Ã'Æ'Ð ¾u work for. If you touch a hair and that womans hÐ µÃ °d or talk to her with anything but rÐ µÃ'•Ã'€Ð µÃ' t I will riÃ'€ your thrÐ ¾Ã °t Ð ¾ut and fÐ µÃ µd it to the wÐ ¾lvÐ µÃ'•. Do Ã'Æ'Ð ¾u undÐ µrÃ'•tÐ °nd me? said Spence with extreme anger. Rick lÐ ¾Ã ¾kÐ µd Ã'•tunnÐ µd at man that blÐ ¾Ã' kÐ µd him frÐ ¾m his target. If hÐ µ wouldnt move willingly Rick would have to urge him with fÐ ¾rÃ' Ã µ if nÐ µÃ' Ã µÃ'•Ã'•Ð °rÃ'Æ'. Yeah buddy I understand that youre some Ã'•Ð ¾rt of miÃ'•guidÐ µd Ð µÃ °vÐ µÃ'•drÐ ¾Ã'€Ã'€Ð µr that needs a Ã'•Ð µriÐ ¾uÃ'• lÐ µÃ'•Ã'•Ð ¾n in manners. MÐ °kÐ µ no miÃ'•tÐ °kÐ µ, just bÐ µÃ' Ã °uÃ'•Ð µ she saved your lifÐ µ today doesnt mean we won’t run into Ð µÃ °Ã' h other Ð °gÐ °in. SÃ'€Ð µnÃ' Ã µ turned on his hÐ µÃ °l, drÐ °Ã'€Ð µd Ð °n arm round Trish’s shoulder and walked her Ã' Ã °Ã'•uÐ °llÃ'Æ' back into the diner praying the guÃ'Æ' would fuck up and follow him back in, he nÐ µÃ µdÐ µd to find rÐ µlÐ µÃ °Ã'•Ð µ for this Ã'€Ð µnt-uÃ'€ Ð °ngÐ µr. Then, two love birds started meeting on and off. Their love spell started. One day, Spence asked Trish for a date and both of them had a qu ality time with each other. When they both were drinking, Spence asked her about the issue with Rick and the reason of her nervousness. At this question, she became infuriated and told him that Rick was dead. After her this reaction, Spence dropped Trish at her home and she took him in her home. Inside the back room, Trish had crawled out from underneath Spence. He fucked her like dog as she told him. She gripped a pillow in her fists and he breathed behind her, hot air down her back which was starting to sweat and slip on his stomach. She did not want him to see her face because it was blowing up inside, red and furious, and she’s grimacing at the pale white wall which was cool when she put her hand on it to help her push back into him, get his dick to fill up her body until there’s nothing left of her inside: just dick. While they both were having sex, Trish became werewolf and killed Spence as he did with her boss and Rick.

Organizational Theory Essay Example | Topics and Well Written Essays - 500 words

Organizational Theory - Essay Example Leaders should only choose conflicts that are fruitful endeavors for the company in that it one, focus on the future; secondly it is material, and lastly, it has a noble purpose (Joni and Beyer, 2009, p. 50-52). The researchers also were able to come up with their own assessment tool. Since this is a qualitative research, they exhaustively defined the use of their terms. For instance, to ‘pursue a noble purpose’ means to â€Å"make your fight about improving the lives of the customers† (Joni and Beyer, 2009, p. 51), and relates to the principles of corporate values, respect, and urgency. Focusing on the future is quite self-explanatory but they still define it as the ability of an organization to forget about the past power struggles and to move on and focus on what is ahead. It answers the principles of possibility, uncertainty, and charisma. Making it material answers the principles of value, complexity, and change (Joni and Beyer, 2009, p. 52- 53). It is define d as â€Å"something that creates lasting value, leads to a noticeable and sustainable improvement, and addresses a complex challenge that has no easy answers† (Joni and Beyer, 2009, p. 50). Description of Procedures Because of the qualitative nature of the study, Joni and Beyer (2009) made use of primary sources from various companies—press releases, profiles, and case studies; and secondary sources—articles from newspaper and business journals. These are then used throughout the study as examples and basis for their arguments.

Service sector expectation and experience of service quality, branding Essay

Service sector expectation and experience of service quality, branding and loyalty in a customer perspective - Essay Example The paper tells that the service sector organisations are required to be focused on providing services and/or products based on the needs of the customers. The culture as well as the operations of service organisations is often identified to be customer-centred. Contextually, Sachdev & Verma stated that service organisations are much inclined towards developing service quality, brand image and customer loyalty with the intention of meeting the preferences of the customers and gain their satisfaction at the utmost level. Presently, customer satisfaction is recognised as an important consideration for a business corporation to conduct its respective business operations competitively and successfully. In the present competitive market scenario, service quality, branding along with loyalty play an imperative role towards assisting organisations in attaining greater success and profitability. According to Beneke & et. al. and Abd-El-Salam & et. al., the service sector is required to condu ct their operations based on which products and/or services are provided to customers in accordance with their expectations. In this regard, service sector related business organisations are focused intensely towards gaining superior customer satisfaction as an ultimate objective of developing competitiveness in the worldwide business market segments. In this similar concern, Agbor & Eriksson stated that level of profit margin and market share of any service sector related organisation raises or lessens are based on the concept of customer satisfaction.

Home Depots Nightmarish EXIT from China Assignment

Home Depots Nightmarish EXIT from China - Assignment Example Thirdly, Home Depot wanted to get rid of the distribution network by eliminating middlemen and leverage worldwide supplier network which was hard. Lastly, Home Depot had been suffering from declining profits and only the change of the business model for example e-commerce (Saporta). The Chinese consumers haggle too much when doing their shopping which is unfavorable to the retailer. Furthermore, they do not buy some of the products for instance garage tools because they hire someone to do it for them (Saporta). In addition, Chinese do not shop alone without assistance which required Home Depot to hire and train tradesmen to meet their desired standards. A safe exit strategy from a foreign market would be liquidation because there is no worry about change of control and no negotiations are involved (Cross). From the article, I derived that closing some of the retail slowly is a safe exit strategy. Selling the retail stores to a friendly buyer would also serve as a safe exit strategy because the buyer is known. Lastly, offering an Initial Public Offer (IPO) for it would increase the worth of the company

The impact of Unmanned Aerial Vehicles on our society Essay

The impact of Unmanned Aerial Vehicles on our society - Essay Example The possibilities of building systems that openly endanger societies all over the world are at least as huge as the possibility of applying this technology for constructive intentions or for the greater good. This essay presents an analysis of the positive and negative impacts of UAVs on societies and warfare. The Costs and Benefits of Unmanned Systems The design, construction, and use of UAVs will transform national security policy and society significantly. As more and more societies begin to use more automated processes, movement into areas affecting national security policy will certainly take place. The likelihood of building remotely operated, armed UAVs no longer sounds unbelievable. As expected, the development of UAVs would radically transform air battle. UAVs offer numerous advantages over manned structures, such as preventing human casualties, enabling flight control, and being more affordable or cost-effective (Bone & Bolkcom 2004, 10). UAVs enable a range of military and civilian operations not possible beforehand with manned systems and enable these operations to be carried out without risking the lives of the pilots, who operate at distant control centers. In counterinsurgency combat, the primary advantage of UAVs is an enhanced capacity to locate, deal with, and terminate enemies, while reducing civilian fatalities. Usually, UAVs would monitor a suspect and send the coordinates to a control station, where staffs would discuss with senior officials and look at maps in order to track civilian networks or buildings. After the discussion, the control station would dispatch directives to an airborne vehicle (Owen & Mueller 2007, 49). Moreover, as P.W. Singer observes, using UAVs give pilots the opportunity to engage in further risks with their vehicles, like hanging around longer and flying closer to the ground, hence resulting in a more precise attack. UAVs hence help commanding officers prevent civilian casualties during their attacks—an imp ortant factor in counterinsurgency combat (Callam 2010, 3). Unmanned aerial vehicles have further strengthened and sped up the evolving characteristic of warfare, and have been promoted for civilian uses such as search and rescue, wider security, and in observation of disaster-prone territories. Advancements in technology currently allow combatants to employ UAVs to deal with opponents from distant locations such as the Middle East. It also enables search and rescue attempts to be carried out in isolated locations or inaccessible ruins via the application of search and rescue automatons (Valavanis et al. 2009, 452). These automated machines have kept humans from entering dangerous situations. In a nutshell, the benefits of employing UAVs in comparison to using a manned system, are UAVs do not include, or require, a trained pilot aboard; lessen the exposure hazard to the pilot; can go into places that are hostile to humans; can remain airborne for more than 24 hours, conducting an ac curate, constant monitoring of a territory (e.g. conducting thermal or visual scan of an area, conducting a geological scan, etc.); and can be designed to accomplish operations independently even without communication with its operator (Callam 2010, 2). But UAVs are not completely blemish-free. The use of UAVs has also received several criticisms. Several learned observers argue that the application of

Accounting fraud Coursework Example | Topics and Well Written Essays - 500 words

Accounting fraud - Coursework Example The aspect of Fair Value Accounting is being used differently all over the world but it was wrongly used in Enron because it was not being checked upon by the relevant authorities. It becomes necessary for the regulation bodies to keep a check upon any such activity that is being carried out by the different companies. All these examples will help me in avoiding these issues while pursuing my career so that these kinds of fraudulent activities are completely eradicated from the society. In my view accounting fraud is related to any act that conceals the facts relating to the finances of the company. This concealment of facts can lead the potential buyers to be interested in the company and hence the shares of the company. Another example of accounting fraud can be taken in the case of companies who deliberately delay their financial bookings to an appropriate time in the future where they may balance out the profits. This specifically means that the company would cross out the transactions that are decreasing their total worth. This transaction can later on be put to the journals when the company has enough to overshadow the losses. This can help the company to gain shares and increase their market value as Enron was able to do and achieve higher profits than they actually deserved. In other words this practice can co-relate to the accounting frauds that can easily take place in the absence of the regulatory bodies. I believe that the companies can take different measures to avoid fraudulent activities that are being conducted. This revolves around the hierarchy of the company and the management is primarily responsible for any type of fraudulent activity that is taking place in the company. The managers should be held responsible for any omission or suppression of the transactions in the journals. This way the managers would be careful when handling their employees

Top Mama's Case Essay Example | Topics and Well Written Essays - 1250 words

Top Mama's Case - Essay Example Upon leaving the studio, she was arrested and charged with indecent exposure. Top Mama was found guilty and sentenced to jail term of 30 days. Her conviction in the lower courts was upheld. Reaching this Supreme Court, we should clearly discuss the First and Fourteenth Amendments invoked in this case. According to Mark Stevens (2003), all together, there are six (6) rights guaranteed by the First Amendment -- religion, speech, press, assembly, association, and petition --  Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances.  Collectively, they protect what is known as the freedom of expression  (Stevens, 2003). Mark Stevens (2003) stated that association is a derivative right from speech, assembly, and petition. The right to free speech is more commonly referre d to as  freedom of speech.  Ã‚  Justice Hugo Black (1937-1971) was the last to believe the absolutist interpretation of the First Amendment which states that â€Å"Congress shall make no law† means that Congress shall make no law. Such an absolutist interpretation of the First Amendment leaves no restrictions on obscenity, libel, or slander (Stevens, 2003). More predominant interpretations look at speech as distinct from  speech plus  conduct, or the  effects of speech. Congress has every right in the world to control these things (Stevens, 2003). It's also possible to draw upon the social contract theories of the founding fathers to understand that the First Amendment was intended to serve several important social functions. These functions include educational function, safety valve function, truth-seeking function, and lastly, the social obligation function. These social functions indicates that the First Amendment is about protecting the public good rather than individual freedom and that freedom of speech in America has never been absolute (Stevens, 2003). In the case at bar, Top Mama was invoking the First Amendment on freedom of speech, or in her case, the symbolic speech. Symbolic speech is the nonverbal communication similar to speech or conduct that may receive protection under the 1st Amendment. During 1960s and 1970s, the main issue was symbolic speech which Antiwar protesters were not so much saying things as doing things, like burning flag, draft cards, holding sit-ins, love-ins and the like (Stevens, 2003). According to Stevens (2003), one of the first cases which considered whether symbolic speech such as this deserved constitutional protection was the 1968 case of U.S. v. O'Brien. In the  O'Brien Test, governments must have a substantial government interest that is not related to suppressing the message before contemplating action restricting expressive conduct or symbolic speech such as it is unconstitutional to have a flag desecration law if the only reason for having it is that people should respect the flag (Stevens, 2003). This is the most widely-used test. The Court was providing absolute protection to the message, but not the conduct (Stevens, 2003).  O'Brien  involves some deep psychological issues as the  critical test for separating message from conduct (Stevens, 2003).Thought and belief are not subject to government control, but speech is often the link between thought and action (Stevens, 2003). The current situation is that symbolic speech, like  flag-burning, is constitutionally protected. In a narrow 5-4 majority with  Texas v. Johnson (1989), the Court upheld the right to burn the flag, regardless of its symbolism, as long as a disturbance of the peace does not occur (Stevens, 2003).

Accounting fraud Coursework Example | Topics and Well Written Essays - 500 words

Accounting fraud - Coursework Example The aspect of Fair Value Accounting is being used differently all over the world but it was wrongly used in Enron because it was not being checked upon by the relevant authorities. It becomes necessary for the regulation bodies to keep a check upon any such activity that is being carried out by the different companies. All these examples will help me in avoiding these issues while pursuing my career so that these kinds of fraudulent activities are completely eradicated from the society. In my view accounting fraud is related to any act that conceals the facts relating to the finances of the company. This concealment of facts can lead the potential buyers to be interested in the company and hence the shares of the company. Another example of accounting fraud can be taken in the case of companies who deliberately delay their financial bookings to an appropriate time in the future where they may balance out the profits. This specifically means that the company would cross out the transactions that are decreasing their total worth. This transaction can later on be put to the journals when the company has enough to overshadow the losses. This can help the company to gain shares and increase their market value as Enron was able to do and achieve higher profits than they actually deserved. In other words this practice can co-relate to the accounting frauds that can easily take place in the absence of the regulatory bodies. I believe that the companies can take different measures to avoid fraudulent activities that are being conducted. This revolves around the hierarchy of the company and the management is primarily responsible for any type of fraudulent activity that is taking place in the company. The managers should be held responsible for any omission or suppression of the transactions in the journals. This way the managers would be careful when handling their employees

Trade Off Pecking Order Essay Example for Free

Trade Off Pecking Order Essay The trade-off theory is derived from the debate over the Modigliani-Miller theorem. Modigliani-Miller (1963) accounts for corporate income tax into their original theorem. This created a benefit for using debt as it shields taxable income. They argue that corporate tax allows for the deduction of interest payments in calculating taxable income. As a result, the use of debt will increase the firm’s after-tax cash flow. This means that profitable firms should use debt to shield their income from tax. This would imply that a firm would use 100% debt financing. However, Modigliani-Miller (1958) failed to take into account the agency costs and bankruptcy costs associated with debt. Using debt carries additional risk, which means that it is not optimal to finance using debt alone. One of the main costs of debt is the threat of financial distress. These costs occur when a company uses so much debt that it cannot meet its financial obligations. According to Warner (1977) and Barclay et al. (1995), financial distress has both direct and indirect costs. These direct costs include legal and administrative costs of liquidation. Indirect costs could include the loss of customers and suppliers. Based on previous analysis by Bradley et al. (1984), firms with volatile earnings are more likely to face the costs associated with financial distress. This is because the possibility of a firms earnings dropping below their debt obligations is higher, meaning that these firms have less leverage. This makes it unattractive for firms to have too much debt. The trade-off theory can be broken down into two parts. The first is known as the static trade-off theory. Frank and Goyal (2005) , defines a firm to follow this if : â€Å"A firm’s leverage is determined by a single period trade-off between the tax benefits of debt and the deadweight costs of bankruptcy.† The trade-off theory goes back to Kraus and Litzenberger (1973), which implies that a firm evaluates the various benefits and costs of different leverage plans. Financial managers often think of the firm’s debt-equity decision as the trade-off between the tax benefits of using debt and the cost of financial distress. The company should reach a decision so that marginal costs and benefits are balanced. This threshold of debt is generally called the optimal (target) level of capital structure and is defined by the trade-off between costs of debt and its benefits. More precisely, it will be at the point where the marginal benefits of each additional unit of debt equal to its marginal costs. The trade-off theory of capital structure recognises that target debt ratios of can vary from firm to firm. Companies with safe, tangible assets and a high amount of taxable income should favour high leverage ratios. Companies that have low profits and risky, intangible assets should prefer to rely primarily on equity financing. The second part of the trade-off theory is known as the target adjustment behaviour (Frank and Goyal 2005). This focuses on the deviations in from the target level of debt and this is gradually obtained over time. Under the static trade-off theory, financial managers look to obtain optimal capital structure. Random events can occur which will move the company away from it. As long as the optimal debt-equity ratio remains stable, then the firm should move gradually back and mean reverting behaviour can be observed. According to Myers (1984), a firm will set a target debt-equity ratio balancing the debt tax advantages against the costs of potential bankruptcy. If there were no costs associated with adjusting capital structure, then companies should always be at their target debt-equity ratio. In reality there are associated costs, which results in delays in adjusting to the optimum (adjustment costs). Random events may occur that will move firms away from their target capital structure. In practice, it should be possible to observe random differences in debt-equity ratios among firms with the same target debt levels. According to Myers (1984) and Flannery and Rangan (2006), the presence of adjustment costs may restrict the firms’ ability to revert back to their target capital structure immediately, suggesting the occurrence of partial adjustment toward the target level. The partial adjustment mechanism allows for the firms’ observed leverage ratio not always being equal to their target level. This mechanism suggests that firms make leverage adjustment if the costs of being away from the target leverage ratio are higher than those of moving toward the target; otherwise it is not rational for these firms to make leverage adjustments, because the adjustment costs will be large enough to cancel out the benefits of moving toward the target level. However, it assumes that adjustment towards the target occurs at symmetrical rates. No distinction is being made between the below target leverage ratio and the above-target leverage ratio, suggesting that the adjustment costs as well as the ben efits of increasing and reducing leverage are symmetrical.

Jeffersonian Republicans and Federalists

Jeffersonian Republicans and Federalists The Jeffersonian Republicans are often categorized as strict constructionists who were opposed to the broad constructionism of the Federalists, but to some extent this generalization of the Madison and Jefferson parties were inconsistent. In the form of the Louisiana Purchase, the Embargo Act, and the War of 1812, the Jeffersonian Republicans can be seen as broad constructionalists, the opposition of the war, in the form of a two-thirds majority to declare war, and Madisons vetoing of the Internal Improvement Bill can make the Federalists seem as if they were the strict constructionalists. Through an analysis of these topics, it is easy to see that both parties crossed their political lines to some degree throughout this time period. In the election of Thomas Jefferson, the world was about to experience a new era of national and political authority. The ideals of Thomas Jefferson were very different from the previous President; Jefferson sought a peaceful and constitutionally strict way of life for his political party. As Jefferson began his presidency he claimed that his election was a recovery of the original ideals of the American people. Jeffersons true ideology was one that believed in a small, weak central government, and that a small central government was the only way to flourish in these times. In truth, Jefferson had felt that the safety, and health of the nation, that he now ran, was somehow inversely related to the power the federal government had. In the letter to Gideon Granger, one of Jeffersons future cabinet members, he wrote on the note of the preservation of the constitution of America, and the ideals, and principles that created said constitution. Our country is too large to have all its affai rs directed by a single government. This was unquestionable proof that Jefferson felt that a smaller central government would be more beneficial in the eyes of the nations domestic policies and issues, as for the foreign policies, that stronger central power may have been a more proper means to follow. Thomas Jefferson was a man of a very unique sense of religion. Throughout his life as public figure, Jefferson would see that his lack of religious ground would prove to be a major threat to his party, for instance, his idea of a complete separation of church and state. The letter sent to Danbury Baptists, proves that Jefferson thought that the separation of church and state was something that Jefferson saw as a crucial point to help further the Nation. He made such statements as a wall of eternal separation which show that he felt that there was no reason for the Church to be intertwined with the government of the nation. Jefferson would also write a letter to Samuel Miller, a Presbyterian minister, that would further the religious grounds of Thomas Jefferson. He would say that he believes that there should be now binds between the United States constitution and the religious institutions, their doctrines, or exercises. A very important measure of Jeffersons true character comes from the Louisiana Purchase. While this is seen as one of, if not the most notable achievement of Jefferson, there are some missteps in logic. The idea that there should be no change in the Union was a moral supposedly followed by Jefferson. Jefferson would go on to say that this change should be proven true by a constitutional amendment, but since the process of amendment was slow, Jefferson basically said that there was no time for the ideas of strict constructionalism, the same ideals that his party and his ideals were based onà ¢Ã¢â€š ¬Ã‚ ¦ this showed the people of his party that there was some elasticity with this idea of strict constructionalism. All of the hype, all of the popularity that Jefferson had gained throughout his first term as president soon passed as he began his second term. Jeffersons second term was much less bountiful in the eyes of political and national advancement. One of the most disappointing ordeals originated from the Napoleonic wars, the naval blockades that were rampant in the Atlantic and Caribbean waters. These blockades would devastate the American trade companies and would pressure the US to take sides in a war that was not even ours. The response to this naval war was the blockade was the Embargo of 1807. This embargo did not do much for the colonies except virtually close down every American port to all foreign countries. To enforce this act, the use of the coercive powers that Jefferson opposed were needed, i.e., a strong central government which went against the principles of Jefferson. The political cartoon, made by Alexander Anderson in 1808 depicted a snapping turtle biting the nether regi ons of a man attempting to smuggle American goods to a British ship, with the word Ograbme written in an air bubble. (Ograbme was a political cartoonists way of saying Embargo.) The creator of this cartoon is none other than a Federalist portraying the views of the distaste towards the Embargo Act. The feeling that came from the violation of his own principles rang rampant and spread like wild fire throughout the country. The Federalists used this opportunity to mudsling the president and to proclaim this Embargo unconstitutional, and used it as a springboard to elect Madison as president. James Madison, the president who came after Jefferson, was seen as the only man that could carry out the ideals of the Federalists in this time period. The first thing that Madison took on as president was the repeal of the Embargo Act. The time that Madison was president, was one controlled by the continued tension between the USA and the French and British governments. The Embargo Act was soon changed to the Non-Intercourse Act, which was a way to limit the trade to the European powers, but America soon realized that it had no effect on either Great Britain or France, this act was soon repealed, and trade among the three began again. In Madisons effort to find a new path to peace with the European nation through commercial retaliation, it became increasingly more impossible to do so. With the new War Hawk elected into the seat of Congress, and the British arrogant assaults on American ships, Madison asked for a declaration of war in June 1812. Madison, who was a devoted republican, had a very tough time building and manning a formidable navy and army during this time of peace. Because of the Federalists up in New England, who had their trade basically destroyed, the United States was driven into war. This army was extremely weak and Madison needed a way to increase it. In Websters speech on a conscription bill to the House of Representatives, he said that the administration under Madison did not adhere to the ideals of strict constructionalism when they forced men to join the war for the Government. In 1814 both of the Americans and the British grew tired of war and signed the Treaty of Ghent, which ultimately brought peace and a new hope to the war stricken countries and insured independence among the Americans. The War of 1812 was one that produced economical and political effects. Since the threat of disunion coming to an end, westward expansion was on the way, which also brought a sense of new confidence to the nation as per security. Madison had felt that he had needed to respond to this new nationalism. The Federalist Party had seen their imminent demise because of the opposition of war that they had shown. Although the Jeffersonian Republicans saw this downfall as an advantage to win the seat again, there was an internal weakness among the republicans. In actions to stimulate the economy, Madison threw out some of his own Republican ideals about weak government in favor that he so strongly discouraged and opposed years ago. By 1815, Madison had developed a new wave of domestic programs to better the nation. One major recommendation was a charter for a National Bank, and a tariff to help protect small industries that were just beginning to prosper. In a speech to the House of Representa tives John Randolph implied that Madison had given up all of his republican ideals and motives to emulate a more federalist point of view. Madisons actions did not adhere to his original ideas of government. Madison would also recommend the federal support of roads and canal making. This funding of roads and canals went against what Madison would have agreed to in previous times. The last major act as president was the vetoing of the Internal Improvements Bill of 1817. In Madisons message to congress vetoing and Internal Improvements Bill, Madison said, The power to regulate commerce among several states cannot include a power to construct roads and canals Even though Madison set aside many of his political policies and republican ideals, he would still oppose internal improvements. Jefferson and Madison, although both were destined to follow and obey the ideals of the Jeffersonian Republicans, they were both compelled to act accordingly to the problems at hand, even if that meant compromising some of their own beliefs. In the years 1801 to 1807, Jefferson and his policies would emulate the true republican priorities, meaning that federal powers would be decreased. By 1807 Jefferson contradicted many of his prior beliefs about a small Central Government for the future of the nation. From 1808 to 1807 domestic, political, and nation threats were on the door steps of Madison, and although he seemed to veer away from his true, original ideology the he initially spoke of, he did it for the future of the nation. Both men shown here, exhibited a true conflict between their ideas and their practices of said ideas.

The History Of Computers :: essays research papers

THE HISTORY OF COMPUTERS In 500 B.C. the abacus was first used by the Babylonians as an aid to simple arithmetic. In 1623 Wihelm Schickard (1592 - 1635) invented a "Calculating Clock". This mechanical machine could add and subtract up to 6 digit numbers, and warned of an overflow by ringing a bell. J. H. Mueller comes up with the idea of the "difference engine", in 1786. This calculator could tabulate values of a polynomial. Muellers attempt to raise funds fails and the project was forgotten. Scheutz and his son Edward produced a 3rd order difference engine with a printer in 1843 and their government agreed to fund their next project. In 1886 Dorr D. Felt (1862 - 1930) invented the "comptometer". This was the first calculator where the operands are entered by just pressing keys. In 1889 in also invents the first printing desk calculator. Herman Hollerith (1860 - 1929) founded IBM ( as the Tabulating Machine Company ) in 1896. The company renames known as IBM in 1924. In 1906 Lee D. Forest in America developed the electronic tube (an electronic value). Before this it would have been impossible to make digital electronic computers. In 1919 W. H. Eccles and F. W. Jordan published the first flip-flop circuit design. George Stibitz constructed a 1-bit binary adder suing relays in 1937. This was one of the first binary computers. In the summer of 1941 Atanasoff and Berry completed a special purpose calculator for solving systems of simultaneous linear equations, later called "ABC" ( Atanasoff Berry Computer). In 1948 Mark I was completed at Manchester University. It was the first to use stored programs. In 1951 whirlwind was the first real-time computer was built for the US Air Defense System. In 1953 it was estimated that there were 100 computers in the world. Computers built between 1959 and 1964 are often regarded as the "second generation" computers, based on transistors and printed circuits - resulting in much smaller computers. 1964 the programming language PL/1 released by IBM. 1964 the launch of IBM 360. These first series of compatible computers. In 1970 Intel introduced the first RAM chip. In 1975 IBM 5100 was released. In 1976 the Apple Computer Inc. was founded, to market Apple I Computer. Designed to Stephen Wozinak and Stephan Jobs. In 1979 the first compact disk was released around 1981 IBM announced PC, the standard model was sold for $2,880.00. In 1994 according to Microsoft MS-DOS was running on some 100 million computers worldwide.

Anne Bradstreet :: essays papers

Anne Bradstreet Anne Bradstreet’s poetry reflects Puritan thinking like sunlight softly shimmering on a quiet country pond. There is life and much activity just below the quiet surface, yet one must look below to discover its depth. As the first notable poet in American literature, it is fitting that this young woman, a product of an atypical upbringing, should use her extensive education to express thought and emotion well beyond the writings of her time. Still, her writings always reflected the natural values and religious foundation of her time period. In the poem IN REFERENCE TO HER CHILDREN she writes , â€Å" I had eight birds hatched in one nest, Four cocks there were, and hens the rest. I nursed them up with pain and care, Nor cost , nor labour did I spare, Till at the last they felt their wing, Mounted trees and learned to sing † ( 1 – 6 ). This imagery is very concrete, she need not describe the chirping of the fledglings or the rustling of the leaves as the nest sways gently on its arborous perch. Yet the reader provides this filler because she writes in a manner that is familiar to us all. Certainly it is familiar to the Puritans, who no doubt were in tune with nature. The very survival of the Puritans depended on their interaction and understanding of nature. Although, she expresses her instinctive motherly concerns in her writing , the poem ends in an expression of realistic resolve to the inevitable cycle of life. â€Å"Farewell, my birds, farewell adieu, I happy am, if well with you.† It is not only her observations that Anne Bradstreet shares with us, but she truly lets her feelings take form in her prose. This is really the first time in American literature that an author has opened the door to the room of their inner emotions. In fact, she never really thought that they would be published or even read at all by anyone else. What a loss it would have been to us all if we never had the opportunity to share Anne Bradstreet’s experiences with her. She had much to offer even though she was critical of her own writings. In the poem

Accepting Personal Responsibility – Essay

Chapter 2 Accepting Personal Responsibility There is great value in perceiving ourselves as the primary creators of the outcomes and experiences of our lives. At the very least, we are responsible for how we respond to any event, whether the event is of our creation or not. When academic outcomes and experiences are negative, many students blame others, often teachers. When academic outcomes and experiences are positive, many students credit others. Since the cause of their results is seen as existing outside of themselves, these students have no reason to evaluate and possibly change their own behaviors.Students like this typically wait for the world to change while they complain, blame, make excuses, and repeat ineffective behaviors. They may even blame themselves, all the while thinking there is nothing they can do to change their fate. By offering students the opportunity to see how their own choices contribute to their past, present, and future outcomes, we empower them to appro ach life with the beliefs and behaviors of a Creator, thus giving up the passivity and bitterness of a Victim.Empowers Students to . . . 1. Accept a Creator role, taking responsibility for creating the outcome and experiences of their lives (including their education), and reject the Victim role, giving up complaining, blaming, excusing, and paralyzing self-judgment. 2. Master Creator language, understanding that Creators and Victims choose different ways of thinking and speaking about their experiences, consequently changing both their perceptions of reality and the outcomes that they create. . Live more consciously, becoming more aware of their inner aspects—Inner Critic, Inner Defender, and Inner Guide, among others—and the corresponding inner dialogue that dictates students’ subsequent actions. 4. Make wise choices by consciously recognizing important decision points in their lives, identifying all possible options at this point, and making decisions with aw areness of their future consequences. 5.Make mature decisions, choosing to make long-term gain more important than immediate pleasure or immediate escape from discomfort. 6. Replace outer authority with inner authority, and resistance with cooperation. 7. Gain greater control over the outcomes of their lives. Engaging students in the exploration of JOURNAL ENTRIES, CASE STUDIES, ONE STUDENT’S STORY, EMBRACING CHANGE, ON COURSE AT WORK, QUOTATIONS, CARTOONS, FOCUS QUESTIONS, CHAPTER-OPENING CHARTS and STUDY SKILLS.

Option and Major Studios

FIN 4414 – Financial Management – Spring 2009 â€Å"Arundel† Case Assignment Due: March 23, 2009 Case: â€Å"Arundel Partners: The Sequel Project,† HBS, Case # 9-292-140, Revised 12/92. Main Question: Is $2million per movie a fair price? Why or why not? Additional Questions 1. Provide a brief overview of the proposed venture. Clearly describe the relevant time line. 2. Why do the proponents of this venture believe that Arundel Partners can make money buying movie sequel rights? Why do they propose buying a portfolio of rights rather than negotiating the purchase price on a film-by-film basis? Why do they propose to purchase the sequel rights at t=0 (before the first film is released) rather than at t=1? 3. Assuming a discount rate of 12% (risk free rate of 6% and a risk premium of 6%) calculate the NPV for all the sequels. Use the expected negative costs and the expected revenues given in Table 7. 4. Using the â€Å"decision-tree† approach, calculate the per-movie value of the sequel rights to the entire portfolio of 99 movies released in 1989 by the six major studios. . Assume that a maximum of ten sequels can be made in any given year. Using the same decision-tree approach, what would you estimate to be the per-movie value of the sequel rights to the entire portfolio of 99 movies released in 1989 by the six major studios? 6. Using the Black-Scholes approach, calculate the per-movie value of the sequel rights to the entire portfolio of 99 movies released in 1989 by the six major studios. Assume once again that there is no maximum to the number of sequels that can be made in a given year). You must provide details of how you estimated the inputs to the B-S formula. a. Asset value b. Exercise price c. Volatility of asset returns d. Time to maturity e. Risk-free rate HINT: Note that the time to maturity of the options is when uncertainty is resolved not necessarily when the sequel is made. The asset value is what you will get if you exercised the option to make the sequel. Again use average values for all the sequels. Similarly use the average value of the cost to make the sequels for the exercise price. Estimating standard deviation is a little trickier. Note that you do not have past information on returns to each sequel to estimate volatility for a sequel. However, you have information on a portfolio of sequels and you know the returns to these sequels and you could use these to estimate a standard deviation based on a cross-section of returns (DO NOT USE PRICE LEVELS). Also the standard deviation should be based on all 99 sequels – that is it should be based on the entire distribution. 7. Carry out a sensitivity analysis of the value of the option to the values of the underlying asset, exercise price, and volatility. 8. What problems or disagreements would you expect Arundel and a major studio to encounter in the course of a relationship like the one described in the case? What contractual terms and provisions should Arundel insist on?

Disclosure Analysis Paper Essay

Disclosures are an essential part of financial reporting for publically traded corporations. The following analysis will look into General Motors Company’s disclosure relating to the company’s current assets of cash equivalents, inventory, and receivables. Disclosures can be found within the General Motors Company’s financial statements and they will help readers gain a better understanding of the financial data. The sections of the company’s disclosures will be analyzed in detail throughout this paper. The General Motors Company uses a table of contents for their significant disclosures so that the reader(s) of their financial statements can easily find whatever he or she may be looking for. The type of disclosure is listed along with a page number where the precise information can be found. The disclosures for the General Motors Company’s assets are very precise. The first note to the reader(s) deals with Presentation. This section explains that G eneral Motors Company’s financial statements are prepared in accordance with generally accepted accounting principles (GAAP) in the United States. This section also lets the reader(s) know of any new accounting standards used by the company. In the year 2010 a few of these new standards were how the company financed receivables, fair value measurements, transfers of financial assets, and variable interest entities. In note three the company gives information about accounting standards, which have been issued, but are not yet in use in the General Motors Company. One standard deals with business combinations a new standard issued by the Financial Accounting Standards Board (FASB). The new standard for business combinations according to General Motors Company/Annual Report (2011) deals with â€Å"the disclosure of supplemental pro forma information for business combinations that occur during the current year† (Notes to financial statements). However, this standard was not to go into effect until January 1, 2011 so it was not incorporated into the 2010 financial statements. Another accounting standard that had not yet be adopted dealt with financial services-insurance. This standard was also put into place by  the FASB and it addressed the deferral of acquisition costs within the insurance industry. Basically the new standard changed or modified the type of costs in a company that can be capitalized in the renewal and acquisition of insurance industry. See more: analytical writing This standard would not go into effect until January 1, 2012, so it was not adopted for the 2010 financial statements. Within the notes section Note four contains information about Fair Value Measurements. According to General Motors Company/Annual Report, â€Å"Cash equivalents, marketable securities, and derivative financial instruments are presented on our financial statements at fair value† (Notes to financial statements). The note goes on to explain where the reader(s) of the General Motors Company financial statements will be able to find the fair value of debt, finance receivables, along with the carrying value related to these receivables and debt. According to General Motors Company/Annual Report (2011), â€Å"High liquid investments with a maturity of 90 days or less at date of purchase are classified as Cash and cash equivalents. Investments in securities with a maturity date of greater than 90 days at date of purchase are classified as Marketable securities† (Notes to financial statements). Note five deals with Cash and Restricted Cash disclosures. This note informs the reader(s) of the financial statements that restricted cash would not include cash used to secure debt set up because of securitization business deals. According to General Motors Company/Annual Report (2011) â€Å"Both cash and cash equivalents, which are restricted because of withdrawals of cash or the cash equivalents used under the terms of certain contractual arrangements will be recorded as restricted in other assets on the consolidated balance sheet† (Notes to financial statements). Also discussed in this section are how negative balances are reclassified and the way in which the company treats these occurrences. On the General Motors Company financial statements commercial paper, bank accounts, marketable securities, money market funds, and treasury bills are elements in the cash and cash equivalent sections on the financial statements. All these elements are considered highly liquid and are to be used by the General Motors Company for short-term n eeds if required. Note 10 for General Motors Company’s financial statements deals with inventories. This disclosure states that the company’s inventories are stated at what is lower between market and cost. Also stated is that a large part of the United States inventories cost are determined by a last-in,  first-out (LIFO) inventory method. The LIFO method was used in between 31% to 26% of GM’s inventories at December 31, 2010 and 2009 respectively (General Motors Company/Annual Report, 2011). First-in, first-out (FIFO) inventory method is used for determining cost for their other inventories. In conclusion the General Motors Company’s financial statements contain a great deal of information and included in this information are 31 disclosures. All the company’s disclosures were placed in their financial statements to aid the reader(s) with understanding the financials as well as making an educated evaluation and informed decisions about the General Motors Company and their financial statements.

About Micro Economics Research Proposal Example | Topics and Well Written Essays - 1250 words

About Micro Economics - Research Proposal Example and also helps facing the competition developing in any market by focusing on the customers’ needs and the supply and demand issues (Starr, 2007; McNamara, 2008). The major steps involved in developing a strategic business plan include the identification of the time to make such plan. A strategic business plan can be developed anytime when the business expects any kind of restructuring or expansion and the future of the business comes to any questionable position. The strategic business plan also helps in analyzing the past and current operations of the business running successfully to determine the future improvements. The strategic business plan is helpful to protect business from running into the phase of crisis from a successful state (Hilty, n.d.). After deciding the need for developing strategic business plan the organization needs to analyze the situation outside the organization, i.e., the background information of the business focusing on the market situation, available resources, management system and the existing centers of profit. The analysis of cash flow and expenses, the data of debts and production costs, financial, capital an d labor efficiency, etc. makes the next step of strategic planning. This can best be done in strategic business planning through the SWOT analysis, i.e., the in depth investigation of the situation of the organization including identification of its strengths, weaknesses, opportunities and threats. While strengths and weaknesses are the internal characteristics of a business the opportunities and threats are the external components which the organization itself does not have any control over. It is applicable in all business sectors when a very limited time is available to address a complex strategic situation. This step helps in providing a large amount of external and internal information relevant to the business situation and the aspects requiring immediate attention. These four aspects related to any business helps in

Business Administration Research Paper Example | Topics and Well Written Essays - 2500 words

Business Administration - Research Paper Example The company endeavors to achieve this success. Guaranteeing customers 100 percent customer satisfaction. Contracting value oriented distributors so as to insure a value friendly service to our deemed customers. Constantly training our distributors to ensure that they are equipped with the necessary knowledge. Provide high quality products branded with our company logo so as to differentiate them from those of our competitors. Highlights 1.6 Objectives To open and operate a successful distribution shop in the New-York city which will employ more full time employees after the first year of operation. Achieve first year sales of $100,000 Maintain an average gross margin of 20 per cent Produce a net profit of at least 20,000 by the end of the second year of operation 1.7 Keys to success Innovative quality products Access to various manufacturers in India and China The principal owner being students will have an upper hand in distributing the products across the institutions of higher learning in the United States Fully integrated programs to help customers increase sales through creative promotions, advertising and cost marketing materials. 2.0 COMPANY SUMMARY Ones tone kitchenware is a new company located in New York and will be established on the basis of the following plan. 2.1 Company ownership One stone kitchenware is a privately owned company in total by the founders Davis Jones and Kelly Mark 2.2 Start up summary The start up expenses total $15,000 and include expenses such as advertising, equipment, IT facilities, legal health and safety regulations. Start up asset include $10,000 cash requirements $17,000 and $50,000 office furniture and starting inventory respectively. These starts up costs will be financed through a loan from...Onestone needs to create awareness to the retailer and the consumer through advertisements in newspapers made and network of salaries and common based sales representatives. Kitchenware products as an industry are a very mature industry that is a crowded with many suppliers and distributors. However many of these suppliers and distributors concentrate on electrical products hence we sell that by concentrating on efforts on non-electrical kitchen products we will acquire a sufficient market share over the next five years. Our initial start up cost will amount to x,000 of which P,000 will be used to rent operating premises purchase equipment install IT facilities, pay insurance for our shop and for the premises and for other health and safety registration. The balance will be used to create awareness to our deemed customers. The start up expenses total $15,000 and include expenses such as advertising, equipment, IT facilities, legal health and safety regulations. Start up asset include $10,000 cash requirements $17,000 and $50,000 office furniture and starting inventory respectively. One stone has identified five unique types of non-electrical kitchenware whose demand is very high in the United States and more especially among students in the institutions of high

Nike and Labour Laws - The Seattle University Should Eliminate Its Con Essay

Nike and Labour Laws - The Seattle University Should Eliminate Its Contract to Supply SU-Logoed Apparel - Essay Example As the development of most of the products sold in the school took place in the bdevelop0ing countries, it is apparent that the company considered this move in order to cut expenses involved in the manufacturing process. Currently, most companies set up manufacturing plants in the developing countries in order to take advantage of cheap labour. Amid the increasing population growth, most people in the developing countries are jobless. Even those that have jobs are inadequate to sustain their lives. As such, foreign multinationals, in an effort to increase their levels of profits take the advantage of this situation in these countries. Further, most of these countries have weak labour laws. Because their governments are desperate to attract investors into the countries in order to help in job creation, they develop labour laws that encourage external investors to set up plants in the countries. The result of this is an increase in the level of poverty for these workers. With weak laws and governance structures, the multinationals show no concern in providing good incentives to the people. Rather, workers struggle in poor working conditions, with poor working contracts and low salaries. In other instances, they work for long hours and rarely receive any leaves. Nike, taking advantage of this situation also established its operations in these countries in an effort to increase its profitability. According to Dunn (2010), n its current position, Nike does not observe fair labour practices, especially for the plants in the developing countries. Subsequently, it became a reason for scrutiny for its labour practices. The company in most cases does not train its employees for the kind of work they handle. According to Butler (2010), Nike’s inhuman conditions are a source of suffering and increased diseases for most of its workers. Treating the working conditions of its workers shows the company’s negligence in protecting humanity, argues Butler (2010). However, its abuse of child labour is the main reason why the company has faced numerous accusations on its lack of labour ethics.     

Essay( critical analysis) Essay Example | Topics and Well Written Essays - 500 words

( critical analysis) - Essay Example This is one of the arguments presented by Frost inn the contradiction between two neighbors in the poem. "We keep the wall between us as we go. To each the boulders that have fallen to each." (15.16). It is a compulsive habit that human beings possess, the need to be close to something or someone yet still keeping a distance as some sort of breathing ground. The wall so to speak is built bigger and stronger in time. To shed away from the pains that might be brought by an unwarranted closeness. In the same way, pieces of the enclosure crumble one way or another. The poem deliberates on the persona of the poem with the use of the first person. It represents a conflict within between two neighbors, one who sees the importance in creating a barrier between them and the other who perceives that such wall and the effort exerted toward the building of it is unnecessary (Deutsch, 474). This lies in parallel to a closely related expression, too close for comfort. As everyone wants to build lasting and true relationships but no one can fully say that each of these connections are truly honest and that all impediments have been eradicated to commit to such a deep level of connection. It is like one of the neighbors on the poem who continues to build the fence as a way of preventing direct neighborly contact. Why do people build barriers? This is one good question that Frost dared ask in his poem, "Before I built a wall Id ask to know. What I was walling in or walling out" (33.34). And one gets to thinking, what it is really, is it because we fear that anyone may dwell and ruin the privacy of our home, or is it because one is afraid that an unacceptable part of him gains liberty to free itself of inhibition. Maybe, when one contemplates about it, it is a combination of both. In a literal interpretation, people are afraid to eliminate all boundaries between all his relationships as