Student Brawl

@rajab1377: Exactly your point! Indonesia is the biggest Muslim country in the world with more than 650,000 mosques (registered) and perhaps millions more of unregistered ones (including madrasah, pesantren etc). We even have Minister of Religious (Islamic) Affairs – whose salary is paid by hard-working tax payers from ALL RELIGIONS! If you still think the reason of these school brawls was because Indonesia is lacking religious knowledge or institutions etc, that's BS crap! How many more mosques do we need? 50 millions, one for each Indonesian? And if you think because Indonesia doesn't properly follow Islamic laws, go to Aceh and see it for yourself all the human rights violations by Syariah Police, aside of intense drugs and human traficking! In fact Aceh was recently surveyed as the no. 2 most corrupt province (behind Jakarta *gasp! ). Talking about hypocrisy! Seriously dude, wake up from your (edit) ignorance and work with us as part of solution, stop being part of the pro blem! rajab1377 :13pm Oct 3, 2012 Salaam Alaykum, It seems surprising to hear such terrible news of killing among school children, its very rare that school children can go upto killing, even in college it is very rare that there is killing & it is more surprising that Indonesia which has more than 90% Muslim population. The children who can kill at this young age can do more bigger crime when he/she will grow old. Its a shameful act & killer's parents must curse themselves for upbringing a killer. Shame on them.This happens due to lack of religious knowledge ; no proper following Islamic laws, the law of Allah mighty ; Glorious, Lord of the Worlds which leads you to live a beautiful life in Dunya ; will give you salvation in Akhirat. Also note that don't compare yourself with west in killing or any other crime, its a shameful act & everyone must be ashamed for this act, compare yourself with the good of other countries & learn from them good & not bad. Wassalaam. KampungHighlander 4:03am Sep 26, 2012 â€Å"The best solution I think is to merge them into one school. No, much better to just close both schools permanently. ProudAthe 8:13pm Sep 25, 2012 As an alumnus of one of the aforementioned high schools, I am very ashamed and aghast of what just happened. I think even now, the majority of the students still think that students brawl is a sacred tradition that needs to be preserved. Anyone who's against it is labelled coward. Hopefully noone sees this as an accomplishment DasMonk 4:43pm Sep 25, 2012 Username In fact Indonesian kids also fight with guns and knives and bamboo spears – using your own logic why bring the West up?It seems evey time something happens we enter the it happens elsewhere so why care route As for school kids joining the FPI in fact they are more liekly to join the violent gangs that operate throughout Jakarta than the FPI The FPI seems to draw its thugs from Islamic schools or no schools Important measures to prevent School Viol ence I am sure most of you would have heard of the  Columbine  High school  tragedy where two students went out on a shooting rampage and killed nearly 13 people in the year 1999.If you have not heard of that then you would have heard of the shootout in Virginia Tech in the year 2007 at least. These are some of the examples of instances of violence in school. Who knows? The same thing could happen to the school in which your child is studying as well. So it is very important that you need to know about the measures to be taken in order to prevent school violence. One of the most important causes for children to develop fight inside a school is because of their attitude.If the attitude of the children is quite rough or arrogant then he can pick up a fight quite easily and at his own will. So it is very important for a child to have a good and proper attitude in order to avoid school violence. But if this is to happen then it is the duty of the parents to take care of it. They s hould give their child proper love, care, affection and a quality home atmosphere in order to develop a proper attitude. In most cases the children become arrogant because of a stressed out home atmosphere.Just consider a case where you fight with your husband/wife in front of your child. Though you may feel that the child is too young to take it very seriously, it does have some sort of impact on the young minds. They too tend to take your path. They will become arrogant as well simply because of the reason that parents have an arrogant attitude. So parents should understand these little things and act in a wise manner to provide your child with a proper home atmosphere so that he grows out to be a good mannered child.Teachers have their roles in preventing school violence as well. They should be responsible enough to look after each and every child in the class and understand their needs as well. The teacher should be specific and fair in their dealings as well. They should not be biased in their actions because this is one of the prime reasons for a child to develop hatred and jealousy. Also a teacher should take necessary steps in order to ensure that there are rivalries among students which could possibly end up in a brawl. This is because brawls never end in a brawl at all.They will have a continual effect and these brawls can very well lead to the children ending up committing violence of one form or the other. The school authorities will have to make sure that the children does not possess any kind of weapons like knives or guns. They should keep a constant vigil on the students in order to avoid violent activities in schools. There is only final word that is sufficient to eradicate school violence and that is â€Å"responsibility†. If each and every individual understand their responsibility very clearly then there is no such problem of school violence

PROBLEM SET Monetary policy Essay

1. What impact will an unanticipated increase in the money supply have on the real interest rate, real output, and employment in the short run? How will expansionary monetary policy affect these factors in the long run? Explain. The money supply in an economy is the benchmark by which interest rates are determined. The supply of money is directly tied into the amount of money that can be loaned and borrowed in various capacities. The more money there is to loan, the less â€Å"expensive† it is to borrow that money. This is because when there is an increase in the money supply, the demand for that money fluctuates as well. This causes an increase in the overall amount of money being exchanged, and in turn, also causes a decrease in the real interest rate. The decrease in the interest rate also affects the economic appeal of domestically produced goods and services. This causes increased economic activity and the increase of real output because of that activity. When output increases, economic theory says that employers will typically need to hire more workers in order to handle their increased sales and output. However, this may not be the case in todays modern economy because modern businesses’ potential output are not directly proportional to their workforce. The long run economic impact depends on whether or not the unexpected short run money supply increase is permanent or not. If the money supply increase is permanent, then the short run effects mentioned above will drive the output of the economy above where it naturally should be. If the Fed decided to implement an Expansionary monetary policy to counteract this increase in the money supply then it would most likely try to reduce interest rates. This type of monetary stimulus affects the interest rates in the short term. This can eventually lead to long term economic change based on short term economic change being as the Fed intended. Expansionary policies are meant to push the economy towards full employment and spur economic growth. This means that if the policy is not closely monitored, or not removed at the right time, it can cause inflation, and thereby increase interest rates in the long run. 2. How rapidly has the money supply (M1) grown during the past twelve months? State the rate of growth (use http://www.federalreserve.gov/releases/h6/) and the most recent release, use the seasonally adjusted figures. Calculate the rate of growth across the year by taking the (new amount of M1- old amount of M1)/old amount of M1). Given the state of the economy, should monetary authorities increase or decrease the growth rate of money? Explain why. The M1 money supply grew by a rate of 8.86%. This is based on the Jan 2014 M1 supply number of 2,683.0 billion, and Jan 2013 number of 2,464.5 billion. This indicates a healthy growth rate of the economy and the M1 money supply. According to the reports issued by the board of governors of the Federal Reserve, Unemployment is decreasing, and inflation is remaining within their intended constraints. The Fed is currently maintaining policies to keep the growth rate of the M1 money supply in check. If the money supply were to increase at a more rapid rate, than it is likely that inflation would also increase. 3. Is stability in the general level of prices through time important? Why or why not? Should price stability be the goal of monetary policy? Explain your responses. Price stability in an economy is an essential quality for sustained growth. It is one of the key aspects that investors, both domestic and foreign, look at to determine whether or not to invest in the economy. If the price is unstable, than investors, especially foreign investors, do not see the economy as stable enough to risk their money in, and therefore invest elsewhere. This obviously is lost economic activity that can cause ripple effects across the market. When the general price level is stable however, the economy becomes appealing to investors, and causes them to spend their money in the market. This confidence that investors gain is a huge asset to economic growth and development. When people and businesses are confident that their money is going to be put to good use, they are much more likely to spend it. Domestically, price stability is important for the government,  and the Fed to be able to maintain fiscal policies. The Central Bank is also affected by the stability of prices when it makes monetary adjustments and investments. Therefore, it is vital for the Fed to monitor and attempt to stabilize prices as much as possible. 4. Compare and contrast the impact of an unexpected shift to a more expansionary monetary policy under rational and adaptive expectations. Are the implications of the two theories different in the short run? Are the long-run implications different? Explain. When monetary policy is created, there are 2 popular theories that guide the actions of decision makers. One of these policies is Rational Expectations. The theory of Rational Expectations is based on the presumption that the economic future of a market can be systematically predicted based on hypothesis and rational thought. This is the most widely used theory by today’s economic analysts and decision makers at the Fed. The second theory is Adaptive expectations. This theory is based on the idea that to predict an economy’s future, one has to analyze its past. The Impact of an unexpected shift to a more expansionary monetary policy under adaptive expectations will temporarily stimulate output and employment. Under Rational expectations, the same situation would result in little to no change in output.

Discission

â€Å"Consent for Treatment† Please respond to the following: * Ms. Davis, a patient at XYZ facility, had a difficult time sleeping and was given something to put her sleep at approximately 3:00 a. m. A form was given to Ms. Davis to sign for surgery while going in and out of sleep at approximately 7:00 a. m. following the sleep medication. Was this an express consent or implied consent? Explain your answer. As the head administrator of the facility, discuss what concerns you have and what would you do with the person who presented Ms. Davis with the consent. A minor with a gunshot wound was rushed to the emergency room. The parents had not arrived yet. After rushing the minor to surgery, the medical team realized consent for surgery had not been signed. Explain what kind of consent should be obtained. Speculate on how often this kind of consent is applied and discuss your thoughts. According to our lectures in week 6, lecture 1, an express consent is done in words, written or oral. An implied consent is apparent by the actions that demonstrate the patient has agreed to the treatment.Either way both types of consent require the person to know all the facts about their treatment. This would include what they were being treated for, what types of procedures they are doing or would like to do and the risks and benefits for the treatment. They must be completely aware of what they are consenting to. In the above situation I would say that the type of consent they are seeking is the implied consent because they are trying to get the patient to sign a consent form for surgery.However she is, in my opinion not able to comprehend the facts of what she is consenting to because she is dosing off and on because of a sleeping aid she was given. She is under the influence of a medication that can have an affect of not also the obvious, sleepiness, but not really being able to comprehend their surroundings. People have a different reaction to medication therefore I ca nnot even fathom that even if they were able to get her to sign the consent form it should not hold up or be considered legal and standing because of the fact she was under the influence of a medication.It does not state that the surgery was an emergency in which if a surgery was a life-or-death situation where the consent was not needed. If I was the head Administrator of this facility, I would not allow this. The staff member who presented the patient with the consent under such circumstances would be reprimanded if not suspended for the lack of good judgment and lack of following policies and procedures of what is acceptable and legal for a consent to do surgery.I would not allow the patient to be put through the surgery because she, in my observation was not able to fully comprehend and understand what she was being asked to sign. According to our text it states â€Å"that an emergency eliminates the need to obtain consent because the law values the preservation of life and pre vention of permanent impairment. However, this rule applies only when the patient is incapable of expressing consent and the healthcare surrogate is unavailable.The above situation states that the parents have not arrived therefore they do know what has happened to their child and with a gun shot wound the medical faculty made a choice to put the minor in an emergency surgery due to a gun shot wound Showalter, J. S. (2012). The Law of Healthcare Administration, 6th edition. Chicago, Illinois. Health Administration Press â€Å"A Tax-Free Health Care Organization† Please respond to the following: * Memorial Today Hospital is a teaching institution that provides community benefits and charity services to a large population of indigents in exchange for a tax-exemption status.Explain how the Health Reform Law of 2011 could impact the health care organization and its tax exemption status if it remains law. * Explain under what circumstances Memorial Today Hospital will be subject t o income taxation. Discuss what this means to you as the administrator of the facility The 2011 Health Reform Law can impact the Memorial Today Hospital because it adds new requirements to the tax code and adds new standards regarding the care of the poor (Showalter, 2012).Now there must be a community health needs assessment conducted once every three years, an adoption and implementation of a strategy to meet health needs identified in the assessment, a written financial assistance policy must be publicized and implemented-essentially a charity care policy for services to indigent patients, adoption of a written policy on nondiscrimination in emergency services, limit the amounts charged for care to indigent patients, and non attempt â€Å" extraordinary collection actions† without first determining whether the patient meets financial assistance criteria.Memorial Today Hospital may be subject to income taxation if a charity earns revenue from a line of business that does no t further its charitable purpose, that income is subject to unrelated business income taxation (UBIT) as though it were earned by a for-profit organization (Showalter, 2012). If I were the administrator of the facility, I would ensure I was working along with other non-profit companies for business that is not provided by the hospital setting. Showalter, J. S. (2012). The Law of Healthcare Administration, 6th edition. Chicago, Illinois. Health Administration Press

Final Project Research Paper Example | Topics and Well Written Essays - 2000 words - 2

Final Project - Research Paper Example By 1969, Wal-Mart had moved from a small business enterprise to an incorporated company Wal-Mart Stores Inc (Clemers, 1993). This paper will analyze Wal-Mart Stores and make recommendations to better align Human Resource practices to the vital business initiatives of the organization. First, I will examine Wal-Mart’s history and market position then describe and analyze the recent and targeted work procedures, as well as the respective skills, knowledge and abilities needed for Wal-Mart to achieve its objectives. I will also show the technology used by Wal-Mart to achieve work output in line with the company’s goals and provide a set of HRM recommendations suitable for Wal-Mart. The 1970s saw Wal-Mart emerge as one of the leading companies with a significant economic growth (Andersen & Narus, 1999). It acquired the Hutcheson Shoe Company and started a section of pharmaceuticals called Wal-Mart pharmacy. There was an increase in both the workforce and turnover. Wal-Mart rose to become a huge retail company with 276 stores, 21,000 employees and a turnover of over US$ 1.248 billion after a decade. The 1980s and the 1990s saw it rise from a huge national retail chain of stores into an international business. Within this period, Sam’s club was opened and a super center was launched becoming a conventional shop in several regions and countries worldwide (Dreher & Dougherty, 2001). By this time, it had one thousand four hundred and two stores, one hundred and twenty three Sam’s clubs, and it sales were over US$ 26 billion. From humble beginnings, Walton’s brain child has become one of the organizations that have contributed immensely to the world (Weinswig & Tang, 2010). The retail shops, discount stores and super centers have had a great impact on shops and consumers in the world today. To date, the organization has a workforce of over 2.2 million (Dreher & Dougherty, 2001). The company also gives its services to 176 million consume rs all over the world. Credit goes to Sam Walton and Wal-Mart for setting precedence to the world by upholding principles and running an immeasurable successful organization. In this paper’s analysis, I saw the need for the company to be more responsive to customers by improving their current and target work processes so as to ensure urgent and precise actions are taken in responding to their customers’ needs. The three key objectives they should focus on in order to achieve this are fulfilling specific customer requirements, achieving high levels of customer satisfaction and trying to adapt to the needs of business and market environments that change every day. Wal-Mart is capable of achieving these objectives while still maintaining and improving profitability and market share. This work processes can be met by linking workgroups and their processes in the internal customer and supplier chains. Once this is achieved, this linked functional work processes will become the major cross functional processes by which Wal-Mart’s externally focused business objectives will be met (Weinswig & Tang, 2010). These key cross functional business processes will be highly dependent on the way in which the management at Wal-Mart will structure their work processes (Dreher & Dougherty, 2001). They can do it in two ways; through the delivery work processes, which refers to the customer facing processes, and the support work processes, which are those that are required to sustain the delivery functions.

To what extent is adult criminality a consequence of problems in the Essay

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Security Management ( Essay Example | Topics and Well Written Essays - 1750 words

Security Management ( - Essay Example All in all a complete security picture has been painted through this report. Security in the current scenario of ever-changing geo-political situation is the major talking point of any high profile event. This is due to the nature of damage any security lapses bring in such an event, both financial and moral. The report describes a detailed insight of security arrangements made for a high profile event. The event under discussion is a family festival in the capital of a small yet important country named Pakistan. The festival, takes place on the eve of Christmas, many dignitaries including the members of the American conciliate are invited. Hence the need for maximum security arrangements has been felt and a team of security consultants have been called in from the U.S.A. The detail of the event along with the security arrangements made to tackle any kind of a contingency has been chalked out in this report. Also, features like VIP movement and other factors have been highlighted. All in all, this report outlines all the measures that have been taken for the smooth running of this family gala, which takes place in a country where the security conditions are not ideal. Before coming to the actual arrangements, it is very important to know the gravity of the situation and the kind of the event that has to be handled. Only then one can understand the need for security measurements needed at the venue. As briefly stated before, it is a carnival for Christian families living in the federal capital of Pakistan. As Pakistan is a Muslim country, this is not a holiday season and therefore normal life routines are not halted for Christmas. This festival is an invite only event with many VIPs on the guest like the ambassadors of U.K and U.S. Since the invites have been sent already, the background check on all the guests has been carried out using the help of local law enforcing agencies. Any

Application White Paper Assignment Example | Topics and Well Written Essays - 3000 words

Application White Paper - Assignment Example The paper will also give recommendation on how the hotel can improve its service delivery. Online reviews help to improve generally performance of an organization since it helps managers in decision making and resources allocation. It also helps the organization analyze its strengths, weakness, opportunities and threats to improve its goods and services. The benefits of organizational analysis is to help improve organizational performance in relation to is competitors through its mission, vision, resources allocation, product and services, governance, organizational culture and ethics, competitive advantages, employee and customer satisfaction (Bekefi, 2008). Hospitality industry plays an important economic role in United States of America (Zacks, 2012). Hotel industry across the globe is affected by fluctuations in demand of their goods and services depending with the prevailing season. A specific hotel needs to develop a products and services that will ensure constant income throughout the year despite the existing competitors. Their services should be unique and competitive compared to the products and services of their real competitors. Customer satisfaction is a key factor to the success of any hospitality organization. Hospitality industry offers home like services to unique customers away from home. Therefore the customer expectations for quality goods and services are higher in hospitality industry than in any other industry (Taylor, 2012). To improve services delivery and maintain customer royalty, an organization must seek to obtain the customers feed back in regard to their services. In the current information age most customers seek their products and services online. Customers also give negative and positive feedback online in Social Medias as well as the company’s website. Renivate software is an online platform specifically

How Samsung Electronics has established its current presence Assignment

How Samsung Electronics has established its current presence - Assignment Example Previous concentration fields include mobile privacy, Internet of Things, clouding communication, and human interface. Businesspersons and inventors will achieve access to Samsung’s distinct ecology and capital. Intense connections inside Samsung’s institutional network both in Asia and across the globe will be required to face the next round of rivalry in the electronics segment. Asia has a fundamental destination for Samsung’s direct investment for several reasons. The company objectives and goals include recovering cost competitiveness by using the low-priced capital accessible in Southeast Asia. Samsung as well is interested in pursuing various chief consumers for its components as some of the world’s most active market. But the weakness of Samsung’s performance in the consumer products segment means that it has established itself with surplus capacity in its offshore affiliations. In reality, this means that the overseas associates are underuti lized, despite the skill to enhance cost competitiveness, since Samsung’s worker assessment structure is slanting towards performance at the plant status (Mortinik, 2012). According to Bloom (2002), Koreans electronics corporations have been assertively engaged in culture and knowledge accumulation over the past two decades. Their consumer products, including color television sets (CTVs), videocassette records (VCRs), and microwave ovens, were capable to remain competitive in the low-end sector of the global markets till the late 1980s. As a result, this created the cash flow required to endorse of more improved technologies. In the current years, nevertheless, Korean products are achieving growing rivalry, especially from Japanese manufacturers that have recuperated their competitiveness by investing in low-priced overseas manufacturing. Growing offshore manufacturing has been a chief part of Korea’s tactic reaction. Korean products channels in Asia now go beyond the ASEAN region to China and India. The overall percentage of offshore production to total production has grown tremendously in current years, from nineteen percent to twenty-seven percent for CTVs from sixteen to seventeen percent for VCRs during the phase 1922-1994. Nevertheless, those of the Japanese electronic competitors grew even rapidly, from 67 percent to 86 percent for CTVs and from 36 to 71 percent for VCRs during the same phase. This as a result kept the rivalry deep in the cost-fueled struggled for low-end markets. In the year 1993, three chief Korean manufacturers, Goldstar, Samsung and Daewoo, declared their objective to expand their offshore production quotient from a standard of 20 percent in 1993 to 60 percent by 2000. This paper will focus on how Samsung has managed to maintain its international presence. The firms involved are all components of Samsung Group, an exceedingly diversified multinational. The key electronic manufacturer is Samsung Electronics Co. SEC and its liaison corporations are Samsung Electron-Devices Co. (SED), Samsung Corning Co.(SC) and Samsung Electro-Mechanics Co. (SEM). Lee Bung-Chull first incepted Samsung in 1938, and its primary line was trade. The business operation has persisted to be essential, first with imports, and latter export, beginning in the mid 70s. By

Given the current economic downturn argue the case for AND against Essay

Given the current economic downturn argue the case for AND against employers maintaining work life balance initiatives - Essay Example Therefore, complains from different families and housewives have triggered discussions concerning the issue of work-life balance. Scholars have also tried to support the idea of work-life and work-family balance form the point of view that; there is critical importance of play and relaxation in the generation of mental energy (Guest, 2002: 261). Others have also argued from the point of view of the proverb that says ‘All work but no play makes Jack a dull boy’. With the current economic downturn, there are a lot of activities that a person can engage in other than concentrating on work only. Statistics also show that the rate of family break ups in the United States is exceptionally high due to work reasons. Husbands have all their time taken by work without setting aside time for family and other extra-curricular activities. Scholars also assert that the productivity at work is directly related to the social life of a person (Clutterback, 2003: 1). Therefore, work-balan ce is an issue that has gained attention over the recent past years. Studies conducted have shown that imbalance of employees’ lives and their work creates a lot of problems to both the organization and their families. Some of the problems reported noticed from employees include absenteeism due to stress, failure to retain talent, insufficient initiative and creativity, low levels of customer service, unethical behaviour and low commitment and motivation (Chick, 2004). Other conflicts involved with work-life imbalance include role overload, work-family interference and family-work interference. Role overload occurs when there are a lot of responsibilities both at home and work. Therefore, it becomes difficult for the individual to perform well at any of the roles. On the other hand, work-family interference conflict occurs when an individual is overwhelmed by work duties until he neglects his family responsibilities. With family-work interference, family responsibilities beco me more demanding making an individual to perform poorly at his or her work duties (CCOHS, 2010: 1). This is a conflict that is mainly experienced by women since they tend to be more involved in house work, neglecting job responsibilities. Thus, clearly both the individual and the company will be negatively affected since the individual may end up being laid off. Border theory is a cognitive theory that states that there is an ultra thin boundary between the way in which individuals change their roles from family to work and back. The theory tries to examine the way in which people assign different meanings to work and home responsibilities and frequency of transitioning between these roles. However, the major objective of the theory is to ensure balance between work, family and life. The theory seeks to ensure satisfaction on the side of the individual and good functioning both at work and home (Desrochers & Sergent, 2004: 40). The border theory gives a number for propositions in i ts application, which include it affirms that keeping work and family separate makes it easier to manage the work and family border. It can be argued from the point of view that when a person has separated family issues from work issues, he or she will be able to perform well at both of them, producing good results in both roles. This way, there will be no such issues as lack of concentration at work due to

Mcdonaldization and it's effect on globalization Essay

Mcdonaldization and it's effect on globalization - Essay Example Therefore, the process of McDonalization obliviously predates the starting and the proliferation of McDonald’s restaurant. The system of McDonald and the standard on which it spread so successful across the world is a representation of the example of modern development of rationalization. Whereas the fast food restaurant is the paradigm of the McDonaldization process, the process by now has affected many if not all of the social structures as well as institutions in the US. The same has penetrated many countries across the world. Therefore, the term ‘McDonaldization’ is not limited to just the fast food industry or the US. Instead, it refers to far reaching distinctive process of social change (Ritzer, 121). The model of McDonalization has been used well beyond the industry of fast food restaurant and even daily intake to such disparate phenomenon as higher education, vegetarianism, theme parks, southern fork art and politics. This process is a wide social development. Not all systems are the same as McDonalization which may be a matter of extent, with some situations being more McDonalized than others. Nevertheless, few modern social situations or institutions have managed to escape its impact altogether (Ritzer, 105). The relevance of the thesis of McDonalization to the issue of globalization ought to be apparent, both explicitly and implicitly. It asserts that social systems in the modern society are increasing in McDonalization and more so, that the fundamental principles of efficiency, predictability, accountability and control by the replacement of nonhuman for human technology that undergird it have been brought in from America to most of the rest of the world. This is to the degree that these principles have been adopted and turned to be defining characteristics of institutions in other countries and it can be stated that they are undergoing the process of McDonaldization (Richland WA

Tax Law Essay Example for Free

Tax Law Essay Summarize the sources and objectives of modern income tax statutes. The primary source of US tax law is Congress. Power to initiate tax legislation is vested in the House of Representatives but all tax bills must pass both houses and be signed into law by the President. Many times the details of the legislation are not dictated by Congress, but left to the Treasury Department which adopts regulations (that have the force of law) to spell out the details as well as interpret the statutes and provide guidance on the law. In addition, the Internal Revenue Service (IRS) issues rulings that address the application of the law to specific fact situations. The court system is also involved in making tax law through decisions about specific fact situations. The main tax courts are the US Tax Court and the District Courts of the US. These decisions can (and do) overturn and change tax provisions based on other decisions, as well as the legislative history of the particular legislation. The primary objective of the federal income tax law is to raise revenues for government operations. In recent years, the federal government has broadened its use of the tax laws to accomplish various economic and social policy objectives. Economic Objectives The federal income tax law is used as a fiscal policy tool to stimulate private investment, reduce unemployment, and mitigate the effects of inflation on the economy. The federal income tax law also attempts to stimulate and encourage certain activities, specialized industries, and small businesses. Social Objectives The tax law attempts to encourage or discourage certain socially desirable or undersirable activities. For example: Special tax-favored pension and profit-sharing plans have been created for employees and self-employed individuals to supplement the social security retirement system. Compare and contrast GAAP and tax accounting. Explain why they are different. GAAP accounting records all financial transactions: cash, accrual, investment, expenses, tax and all other expenses and deductions that may or may not have to be reported on your yearly tax form. This form of accounting is governed by strict standards and rules and may show actual income that is different from taxable income. GAAP accounting is a set of standards provided by policy boards and commonly accepted methods of recording financial information that gives consistency to any type of financial reporting. Tax based accounting is used by most CPAs, and the majority of certified financial statements come from tax based accounting. The focus of this type of accounting is on tracking your taxable income as it builds throughout the year. Tax accounting is a method of producing financial statements that uses the same methods that will apply to your tax return. Features GAAP accounting provides a means for a business to have a complete overview of the reality of its operations by tracking all monetary relationships, investments and expenditure. Tax accounting provides a focus on business or personal expenses that pertain to tax records only. Benefits GAAP accounting is more involved then tax accounting and provides more details about the monetary reality of daily operations that may or may not pertain to your tax needs. It also provides an accurate statement of your liabilities and assets. Tax based accounting has less rules and makes it easier to see where you stand at any given point of the year with taxable income, it does not, however, reliably report all liabilities and assets. Considerations When choosing which form of accounting to use for your personal or business needs there are several points to consider. If your business must issue financial statements to investors, GAAP provides greater consistency in the reporting, as it is guided by industry standards and not subject to the many changes that occur in tax requirements on a yearly basis. If you are newly in business, or if you are just beginning to use an accounting method in your personal life, you may want to utilize GAAP standards, as it will allow ou to begin to see how money is used in all areas of your life and business. If you are established in your business and do not need to issue financial statements, or your personal budget is adequate and realistic to your living needs, the simpler tax accounting methods may be better for you as your focus will remain on what is needed to successfully file taxes at the end of each year, and you do not need the masses of data associated with tracking ever y financial transaction that occurs during the year. Expert Insight Tax accounting, also known as OCBOA (Other Comprehensive Basis of Accounting), also includes a method of accounting known as cash basis. It is rare that any business can succeed basing its accounting on cash. The intricacies of financial transactions and the necessity of looking for non-cash based deductions come tax time make cash based tax accounting impractical. Note that all standards for accounting are set by the IASC (International Accounting Standards Commission). Differentiate between tax avoidance and tax evasion. Since the passage of the first income tax law, tax accountants, lawyers, and business persons have concerned themselves with choosing among the various forms a transaction may take. Tax planning is the process of arranging an individual’s transactions in such a manner as to maximize the individual’s after-tax income. This process is called tax avoidance, and it is a legal and legitimate pursuit. Some persons choose to ignore their obligations and the clear provisions of the law, and their actions often result in Tax Evasion. Tax evasion involves fraudulent or criminal behavior as well as conduct involving deception, concealment, or destruction of records. Tax evasion occurs when the taxpayer avoids payment of taxes that are legally due and owed under tax laws, either through underreporting income or claim deductions to which they are not entitled. The English precedents were relied on repeatedly by Indian courts as well. Tax avoidance was thus seen as a permanent right of assessees. Then came the turbulence, temporary though. The Supreme Court, in the McDowell Co Ltd vs CTO (1985 154 ITR 148 SC) case, said that time has come to depart from the old thinking. It said even tax avoidance is bad and deserves condemnation. The apex courts justification for this being, the House of Lords, the highest judicial forum of English, has given a go-by to the principle laid down by the British courts (in Duke of Westminster case). Since tax avoidance as a legal route was rejected by the very country of origin, it does not merit any better treatment in India, the Supreme Court held. The adverse legal consequences of this judgment for taxpayers were enormous. First, it came from the highest court of the land and, therefore, binding on all lower courts and Tribunals. Two, the McDowell case blurred the distinction between avoidance and evasion. The Department, of course, welcomed the ruling. It repeatedly tried applying this case, as only the Supreme Court can undo the McDowell case, if at all. And fortunately the apex court did reverse the findings in the McDowell case in Union of India vs Azadi Bachao Andolan (2003 132 Taxmann 373 SC). It was argued before the Supreme Court that the McDowell case had changed the face of fiscal jurisprudence in the country. Therefore, for any tax planning, the court must strike down what is intended to and results in avoidance. Rejecting this argument, the apex court upheld the legitimate rights of taxpayer in tax avoidance. In the process, it found that the McDowell ruling was nothing exceptional but only an exception to the well-settled law.

The Audobon Zoo Essay Example for Free

The Audobon Zoo Essay THE AUDUBON ZOO, 1993 The Audubon Zoo is located in New Orleans, Louisiana and is a 501(3)(c) non-profit organization. In 1914 the Audubon Commission was created to maintain and develop Audubon Park. In 1919 the Audubon Institute was established as the parent agency. Over the next several decades many changes would occur including the addition of a monkey cage, mammal cage and a deer paddock. Louisiana school children purchased the first elephant in 1924 and shortly thereafter an aquarium and sea lion pool was added. Through the Great Depression of the 1930s and 1940s the zoo was barely able to keep its doors openand in the 1950s it was labeled an animal â€Å"ghetto† by the media. In 1970 the U. S. Humane Society insisted the zoo be brought to industry standards. In the early 1970s the Commission worked closely with Mr. Ron Forman, City Hall Liaison for Audubon Park, to pass a special referendum that generated close to $2 million in bonds. These funds were the beginning of the Zoo’s restoration project that enabled it to expand from 19 acres to over 55 acres. Volunteers at the Zoo formally became known as Friends of the Zoo. By the 1980s the Zoohad received accreditation from the American Zoo and Aquarium Association and was noted as one of the nation’s top-rated zoological parks. And in 1989, Friends of the Zoo became known as Audubon Nature Institute where it remains today. Today, the zoo combines research laboratories with acres of pristine natural habitat where rare and endangered animals roam and reproduce (ANI, 2009). The Audubon Nature Institute’s mission to servesone purpose: Celebrating the Wonders of Nature. Its facilities carry on this mission through the Audubon Park, Audubon Zoo, Woldenberg Riverfront Park, Audubon Aquarium of the Americas, Freeport-McMoRan Audubon Species Survival Center, Entergy IMAX Theatre, Audubon Louisiana Nature Center, Audubon Center for Research of Endangered Species, Audubon Wilderness Park, Audubon Insectarium and Audubon Nature Institute Foundation. Additional opportunities for the Zoo include technological advances in animal breeding and new interactive computer programs that allow visitors to become educated about the animals history, environment, special characteristics, feeding and origination. Educational programs for both children and adults are offered through visitor programs, school field trips, outreach programs, and educator’s resources. A very real threat to the Zoo is the unpredictability of Mother Nature. New Orleans is located on the Gulf of Mexico and hurricanes cause a threat to coastal areas during the summer and fall seasons. Tourists and residents will be deterred from visiting the Zoo during inclement weather and will have a negative impact on admissions revenue for an undetermined amount of time. A SWOT analysis is essential in evaluating the market potential of the Zoo. In areas of strength; new attractions will draw repeat customers and with the educational activities offered year round there is a limitless supply of â€Å"new† school children as they grow and develop their interest in the world around them. The rehabilitation center for injured animals is a favorite of the public and should be marketed accordingly. And, the Zoo’s Center for Research of Endangered Species has been recognized as â€Å"top notch† and as such also holds considerable value in marketing. The one major weakness of the Zoo is its absolute necessity to depend on donations from a generous public. Unfortunately, not all funds that are pledgedare actually received by the Zoo and this creates challenges in budgeting from quarter-to-quarter and year-to-year. In a poor economy when the public are forced to worry about basic survival needsdonations will sharply decline. While the Zoo enjoys a heavy supply of volunteers, which creates a positive image to the community, they cannot be held to the same standards as paid employees. Volunteers are more apt to come and go as they will and this leaves the Zoo at the mercy of over worked, understaffed employees. A financial analysis of the Zoo reveals that it has done very well and that at the end of 1982 it was virtually self-sufficient. Improved efficiency in the area of operations was the first step towards this turnaround. The Zoo is entering a maturity stage and should look for opportunities to reduce its employment costs, non-value added programs and departments, administrative supplies and expenses associated with daily overhead. Media exposure can be highly expensive and as a non-profit entity the Zoo should take advantage of as much free exposure as possible. Press releases about new acquisitions, programs, animals, and the rehabilitation center should be sent to the media on a continuing basis. News articles with information about the different animals and the lands they originate from could become a regular travel guide feature of the local print media. Holding special events for a targeted segment of the public could draw additional revenue; live music on the green or in the park, Sunday afternoon Jazz Concert, or birthday parties with the special child’s favorite animal as the thememay stimulate growth in revenue. Another idea would be to consider an â€Å"adopt-an-animal† program. Local schools, businesses or individuals could agree to â€Å"adopt† an animal and provide monetary support through fund-raising or in-kind donations. Offering a yearly pass for residents at a discounted rate may seem contradictory to the idea of increased revenue but, if the community felt that they could visit the Zoo at any time without paying an entrance fee they may be more apt to spend discretionary dollars on hats, tee-shirts, sweat-shirts or other accessories, concession stand items and impulse buying of souvenirs. Key factors in bringing a successful turnaround of the Zoo begins with the original bond of $2 million and the total of a $5. 6 million development program that was created by the Audubon Park Commission. These funds permitted expansion of the Zoo to its present 48 acres allowing the area to be divided into geographic sections that featured the differentiation of the animals. Next was the implementation of admission charges to generate revenue and help off-set the few donations the Zoo received. The creation of the group Friends of the Zoo, which managed guidelines for the many topics and programs available also offered the edZOOcators conductededucational programs. The implementation of fundraising through new and interesting events and finally, the continuous expansion of programs and updating of other programs helped to create the Zoo’s success.

The concepts of Taylorism and Fordism

The concepts of Taylorism and Fordism Taylorism is the attempt to make business decisions on the basis of data that is researched and tested quantitatively. Taylorism was advocated by Frederick Winslow Taylor, He considered it to be managements duty to identify ways in which costs could be accounted for precisely, so that efficiency could be improved. Fordism is the application of Henry fords faith in mass production run by autocratic management. This implies high division of labour and little workplace democracy, but with the consolation of high wages. Henry Ford was highly influenced by efficiency expert Frederick Taylor, he was the first to use scientific management techniques at his factory, Taylorism meant dividing vehicle production into uncomplicated repetitive steps there would be no need for skilled workers, men could learn to do any job quickly. In 1913 Ford introduced his most revolutionary change yet, his idea was, instead of workers moving around to assemble the product, why not get the product to move past the workers and thus he created the assembly line. Soon assembly lines were operational in fords factory. The lines became the key to mass production, a system that would remain nearly unchanged for most of the century. Few stood the pace of the mass production, workers began to quit, but ford was making record profits, so he could afford to increase pay. Henry Ford introduced the opportunity for a new pay system which was entirely different from Taylorism. It was a simple rule high pay for hard work. The new production methods which emerged in the early twentieth century were theorised initially, in 1911, by F. W. Taylor. Taylor coined his approach Scientific Management. Taylor had been trained as an engineer in a steel works. Taylor emphasised cooperation between management and workers. He aimed to increase productivity through reducing inefficiency caused, for example, by malfeasance. Believed that eliminating malfeasance would result in higher wages, shorter working hours, and better working conditions (Taylor, 1967, 15). Scientific management engaged a number of advances e.g. time and motion studies Division of labour is a process where you Break a job down into small, repetitive fragments, each of which can be done at speed by workers with little formal training. (David Lines, Ian Marcouse Barry Martin, 2006) The implications of the wage system is in equilibrium the quantity of labour demanded will be the same as the quantity of labour supplied so, the market will clear and there will be no unemployment. However, by paying an efficiency-wage, above the equilibrium wage rate, the labour market is thrown into disequilibrium, creating unemployment. Taylor used his time-and-motion studies to develop a productive division of labour system. Taylor argued that even the most basic, mindless tasks could be planned in a way that dramatically would increase productivity, and that scientific management of the work was more effective than the initiative and incentive method of motivating workers. The initiative and incentive method offered an incentive to increase productivity but placed the responsibility on the worker to figure out how to do it. To scientifically determine the optimal way to perform a job, Taylor performed experiments that he called  time studies, (also known as  time and motion studies). These studies were characterized by the use of a stopwatch to time a workers sequence of motions, with the goal of determining the one best way to perform a job. It was supported on the division of work, this breaks down the industrial processes into several simple operations that could be precisely timed and organised. Taylor advocated bureaucratization of the shop floor (through time and motion study) as a means to solve the problems of coordination and reintegration raised by the increasingly complex division of labour. (Ash Amin, 1996) A well applied Taylor system would improve the labour returns, although an important limitation of Taylorism is that it treats people like machines, or even (economic) animals, whereas they do not want to be treated as though they were. It is very monotonous work with little space for any creativity. In contrast with Taylor, Ford has a great insight in the market factors, he saw and exploited the fact that mass production needs mass markets. With Fordism every worker has a specific task in a limited space, while the car bodies moved along the assembly line. But the maximised productive efficiency of the assembly line production had its drawbacks. The main problems were the extremely high rates of absenteeism and labour turnover. The costs of these problems even exceeded the very low training costs of the workers. Another problem for Fordism like production plants is that the set up is extremely expensive, and it is also very difficult to alter a product because of the standardization. T>F or F>T because(150) Bi Taylor and Ford were respectively the main thinker and practitioner of scientific management / managerial control based in deskilling / decomposition. Taylorism / scientific management: an attempt to transform the organisation of work to enhance profitability and to reduce work control based in craft skills. The gap between management and labour therefore grew vastly when the management took control of organising the labour proccess. No longer was the skilled worker irreplacable. Now one worker was much the same as another, in fact the less skilled the worker the better in Taylorist factories. Stifles creativity   Places people in vertical skill pipelines Reduces workforce flexibility demotivates many individuals Reduces teamwork Promotes boredom and staff churn Treats people as wealth producing units Promotes a division between workers and management Depending on your outlook, promotes unionism and collective bargaining Fordism is the organisation of work which extends the dynamics of Taylorism and in particular is centred on the use of the assembly-line. More broadly Fordism can be thought of as operating at the social level and centres on state efforts to harmonise mass production and mass consumption. Changes in patterns of consumption would therefore require changes in the work organization or else render Fordist production inappropriate. Some commentators have argued that such changes in consumption occurred towards the end of the twentieth century, and that now people are increasingly demanding specialized rather than standardized goods.   They argue that instead of mass markets, there are niche markets, and that, to supply these markets, work must be organized in new ways which allow for greater flexibility. They label this new approach  post-Fordism. the main changes from Fordism to post Fordism are flexible production or flexible specialization, customized production , vertical disintegration, cooperative network structure, creativity and innovation, new labour division.   Taylorism and  Fordism  increasing productivity at the expense of employee job satisfaction   Secondly, Fordism is a regime of accumulation. As a stable mode of macroeconomic growth it involves a virtuous circle of growth based on mass production, rising incomes linked to productivity, rising productivity based on economies of scale, increased mass demand due to rising wages, increased profits based on full utilisation of productive capacity and increased investment in improved mass production equipment and techniques. as a mode of regulation, Fordism appears linked to the Taylorist concepts and involves the separation of ownership from control in large corporations with a distinctive multi-divisional, decentralised organization subject to central controls. Thus, it is a mode of social and economic regulation that can also involve monopoly pricing, union recognition and collective bargaining, wages connected to productivity growth and retail price inflation with monetary emission and credit policies orientated to securing effective aggregate demand. Fordism can be seen as a general pattern of social organization. In this context it involves the consumption of standardised, mass commodities in nuclear family households and provision of collective, standardised goods and services by the bureaucratic state. It also manages the conflicts between capital and labour over both the individual and social wage the Taylorist organization of work: increasing intensification of work, deskilling, monotony and alienation lead to forms of resistance which affects the level of the regulatory interest-bureaucracy and increases costs regarding absenteeism, sloppiness and sabotage; Taylorism altered the way work takes place by(175) Fordism altered the way work takes place by(175) T>F or F>T because(150) Taylorism had a widespread influence, but in Japan working in teams was very important Both Taylorism and Fordism are justified in terms of enhancing production / profits but both require links to mass consumption. Both require large-scale production (and hence large-scale consumption) to be viable.   Most effective overall in extending Smiths division of labour altering the way in which work takes place(250) Taylorism was a tool for monopoly capital to strengthen its position

Essay --

Have you realized that â€Å"Fear of quitting smoking causes the majority of smokers to continue smoking, not the actual nicotine withdrawal† (That company called if). The reasons to smoke differ from teens within society. This is an opinion based paper that gives a brief scope as to what the main reasons are for inhaling this harmful substance, going from getting addicted to eradicating the need to smoke in your daily life. This essay not only shines a bright light in the life of a ‘smoker’ but also brings out the prospects in not smoking and how it only goes uphill from there! â€Å"The action or habit of inhaling and exhaling the smoke of tobacco or a drug† (Oxford University Press), is the classification of smoking. Why do people start smoking in the first place? The main 4 reasons for a teen to start smoking are stress, social awareness and peer pressure but also to cope with boredom; this are the alleged reasons that are all psychological based. Today in the 21st century smoking a cigarette or smoking in general will enhance ones social skills, as in make you cool throughout your friends and you even might impress someone of the opposite gender too. Teens specially start smoking cause they think their life is stressful due to studies and personal pressures such as family problems. Teens are looking for a way to put their blame on something other than just facing their problems. Nonetheless in today’s society you have a bigger chance of getting influenced specially from those close to you such as friends and family, which leads to peer pre ssure, doing something that you don’t want to do. â€Å"The number of movies with tobacco-related scenes has gone down since 2005. But in 2010, more than 30% of top-grossing movies rated G, PG, and PG-... ...minimum of 5 other effects smoking causes the human body and your health (Free OxyGenaration). On the positive of things, if you stop smoking you will look much healthier as your skin will receive more oxygen, you will increase your life expectancy by a couple of years, decrease the chances of getting cancer and finally but not least you will save a lot of money which you could benefit you and your family. To sum up, the benefits of not smoking are gigantic and therefore you will realize once you stop smoking that everything is going to go uphill from now on. This is the foundation or you can say the basis of your life, which will gradually be built. This will help you live the so-called smoke-free and healthy lifestyle. All together, what you decide; to smoke or not to smoke decision is up to you. This essay gives a detail outline for what to do and what not to do.

Ethics Of The Hellenistic World Essay -- essays research papers fc

In comparing the ethical theories of the Epicureans, Aristotle, and the Stoics it’s found that they possess three separate ideas. These ideas are different in their individual beliefs; yet attempt to accomplish the same goals of creating an inner peace and sense of well being in their followers. Generally these three disciplines had distinctly separate ideas on how to set about accomplishing these goals; the Epicureans felt that the pursuit of pleasure was the correct path to enlightenment, while the Stoics had the idea that the conformation to strict laws regarding virtue was the proper path, and as for Aristotle, he held the middle ground in this debate of the minds, feeling that moderation was the key to complete happiness. Epicurus' ethics was a form of egoistic hedonism, meaning that the only thing essentially valuable is one's own pleasure. Anything else that has value is valuable merely as a means to securing pleasure for oneself. Epicurus associated this theory to a refined and individual view of the nature of pleasure, which lead him to recommend a virtuous, moderately frugal life as the best means to securing pleasure. His ethical theories find a foundation in the Aristotelian commonplace that the highest good is what is valued for its own sake, and not for the sake of anything else. Epicurus also agreed with Aristotle that happiness is the highest good. However, he disagreed with Aristotle by identifying happiness with pleasure. Epicurus gave two reasons for this. The main reason was that pleasure is the only thing that people do having value just for its own sake; that is, Epicurus' ethical hedonism is based upon his psychological hedonism. Everything we do, he claimed, we do for the sake of ul timately gaining pleasure for ourselves. This is supposedly confirmed by observing the obvious behavior of infants, who instinctively pursue pleasure and shun pain. The truth in this is also found in the behavior of adults, but in adults it is more difficult to see that this truth, since they have much more complicated beliefs about what will bring them pleasure. This hedonism was widely denounced in the ancient world as undermining traditional morality. "The trouble with Epicureanism is its assumption that the self is a bundle of natural appetites and passions, and that the end of life is their gratification. Experience shows that such a policy consi... ...le relates that the healthy exercise of virtuous function in a well-rounded life exploring personal interests and friendships is the cause of which happiness is the unavoidable and fitting effect. In other words, if you pursue the cause you will create the effect, but if you pursue only the effect circumventing the cause, you will miss both effect and cause entirely. â€Å"Aristotle rejects the Epicurean principle of pleasure; because, though a proof that isolated tendencies are satisfied, it is no adequate criterion of the satisfaction of the self as a whole. He rejects the Stoic principle of conformity to law; because it fails to recognize the supreme worth of individuality†(Hyde, 175). Even after this comparison it is difficult to contend which of these three theories would be a valid philosophy today. As they all have their seemingly strong points, there are still intrinsic weaknesses that would not hold up under the scrutiny of contemporary philosophers. Bibliography Hardie, W.F.R. Aristotle’s Ethical Theory. Great Britain: Oxford UP, 1968. Hyde, William. The Five Great Philosophies of Life. New York: Macmillan, 1945. Long, A.A. Hellenistic Philosophy. New York: Scribner’s, 1974.

The Road Not Taken and the Journey of Life :: Road Not Taken essays

The Road Not Taken and the Journey of Life This poem by Robert Frost was first read to me in the last year of my high school experience. Back then, not only did I have absolutely no interest in any literary work, but moreover, had no intension to lye there and analyze a poem into its symbolic definitions. Only now have I been taught the proper way to read a literary work as a formalistic critic might read. With this new approach to literature I can understand the underlying meaning to Robert Frost's "The Road Not Taken". In addition to merely grasping the author's intension, I was able to justly incur that this poem, without directly mentioning anything about life's decisions, is in its entirety about just that. Robert Frost interpreted most of the decisions we make in life into this twenty-line poem of a man choosing which path to take in a "yellow wood". Everyday I make a decision to do a certain task, take that certain walk, or to sit at home and do absolutely nothing. Being one person, I can never know for sure what the exact outcome might be if I were to choose the other decision. For instance, I take a leisurely walk every night and I sacrifice my time to do something else. Although this may not always account to me personally, I do sometimes think what the other choice may have brought me. And often times, I complete the task with a sense of relief, a "sigh" perhaps, that the choice I made turned to be a well-made decision. Though most people rarely look into the sacrifice of decision making the way Robert Frost does, it is indeed a highly examined way too understand "a path less traveled by". The first stanza introduced the reader to the decision the author would have to make. "Two roads diverged in a yellow wood" to me signified that the result of his decision would arise from the same origin to which in my own life, I can reflect on. And though he would like to have seen the outcome of both paths, he knew he could only choose one. And to help him decide, he would look down both choices and see only until the road took a bend.

Intelligence Definition and Measurement

Question a Though the construct of intelligence has been in being for a long period of clip, there has been no acceptable definition of what intelligence really is. Further, the beginning of intelligence remains elusive, merely as is the value and truth of its trials. Assorted governments have attempted to specify intelligence from different positions. One common definition is that it is ‘the capacity to get and use cognition. ‘ ( Gardner, 1999 ) . Another authorization looks at it as the ability that intelligence trials step. Though definitions are by and large used for general intents, there are certain facets that they fail to turn to. In the first topographic point, there are people with histories of autism or those who are mentally retarded, but who are exceptionally talented in specific countries such as music, but hapless in others such as mathematics ( Angela, 2003 ) . Other people are able to make certain things because of the environment in which they stay, and non because they are intelligent. A kid who grows up in a house with a Television set can run it unlike one who does n't cognize what a Television set is. Others are able do carry through certain things because of familial factors, and non because they are intelligent. One ‘s province of wellness can besides impact the manner he acquires and applies cognition, which is non needfully a grade of intelligence. On the other manus, there are people who have been brought up in certain environments, but who are unable to use the cognition f rom the environment to make certain things. These may be presumed to be less intelligent. The theory of multiple intelligences, propounded by Howard Gardner, best tantrums my selected instruments. He identified seven constituents of intelligence which are independent, and each of which is possessed by different persons to different grades. These are the visual-spatial intelligence, the verbal-linguistic intelligence, the bodily-kinetic intelligence, the logical-mathematical intelligence, the interpersonal, and the musical, intrapersonal and realistic intelligence ( Gardner, 1999 ) . Question B The dependability of ACER Test of Reasonability can be tested. Several points which claim to mensurate similar general concepts are tested to see if they produce similar tonss. The campaigner ‘s intelligence and general cognition is tested by each of the 70 points. The trial has been declared 85 per centum reliable. Cogency refers to how strong decisions, propositions and illations on a given issue are ( Oswald, 2001 ) . There should be a correlativity between the instructor ‘s evaluations and the tonss obtained by the pupils. Reasonable dependability and cogency of a trial must accomplish both educational and vocational counsel in establishments of acquisition. The normative process has to make with a choice of a good figure of people whom the trial is to be administered to. The broad country from which the choice is done is likely to do anomalousnesss because of varied geographical, school type, gender, linguistic communication and the societal and economical backgrounds. Bias could be as a consequence of gender. Certain subjects could be better handled by work forces and non adult females, or vise versa. Dependability of The Constructive Thinking stock list could besides be considered. The points on the graduated table must be able to prove what they purport to prove. There should be adequate points proving each variable. Validity relies to a great extent on correlational surveies. A figure of points resting one ‘s emotional and physical fittingness are used. There could besides be instances of prejudice originating from one ‘s age, educational degree, and gender, though these should be curbed if the trial is to hold any significance. Accomplishment trials are used in both academic and professional scenes. They include the Basic Achievement Skills Inventory ( BASI ) and the Test of Academic Performance ( TOAP ) ( Reynolds, 1998 ) . BASI is administered as a group trial. It can assist place larning disablements common in reading, numeracy, choice pupils for particular accomplishments, college arrangement etc. TOAP estimates the academic public presentation of kids topographic points them in classs in footings of accomplishment and analyze how their public presentation has changed over clip. It employs a aggregation of six topics. Two are related to reading while four are administered to persons and groups. The trial is timed, and is meant to be done rapidly and easy. Reliability testing is done to prove the stableness of the consequences on a test-retest footing in the BASI appraisal. The first and 2nd testing of each pupil is computed and correlated. Two hebdomads are allowed between trials. The estimations from test-retest samples are largely reasonably strong. Cogency could besides be tested by looking at the assorted subsets of the pupils to be tested. The norming process could affect random sampling, and attention taken to avoid any prejudice for or against any group. Dependability and cogency for tonss does non come out really clearly in TOAP. However, the test-retest method could still be used. Validity could be looked at by correlativities between subsets. As is the instance with others, possible countries of prejudices need to be avoided for so trials to reflect the true place. Question degree Celsius There are many types of appraisal for proving intelligence degrees. These scope from cognition and abilities of a general nature, to countries and topics that are specific. One of these is the ACER Test of Reasonability. The other one is Constructive Thinking Inventory ( CTI ) . The ACER Test of Reasonability consists of 70 multiple pick points which seek to prove the general ability of scholars between 9 and 11 old ages, and it is largely used in Australia. Focus is on single tonss, whose consequences assist the instructor usher and advocate pupils refering vocational preparation. All inquiries are to be answered, even if the reply is non perfectly known. The Constructive Thinking Inventory ( CTI ) consists of 108 self-reporting points. It is designed for mature people of over 18 old ages. Descriptive statements of idea and behavior are given, where the respondent is supposed to rate himself on a graduated table from 1 ( Absolutely False ) to 5 ( Absolutely True ) ( Simons, 1998 ) . The trial measures one ‘s ability to believe constrictively or destructively. The consequences from this sort of appraisal are used to assist in psychotherapeutics. It is besides used in reding substance maltreaters, pupils in college, human resource choice and work related issues in organisations. Question vitamin D There are a figure of ethical issues associated with accomplishment and intelligence trials in instruction. Consideration should be put to the fact that an test can forever alter person ‘s life. Care should hence be taken when puting and administrating. A low achieving pupil could for illustration be put in a particular category from where his demands can easy be met. One could hold misinterpreted the inquiries and therefore given the incorrect replies, non because he is non intelligent. If the trial is culturally biased, the pupil ‘s public presentation is likely to be affected. Care should hence be taken to avoid this scenario. The pupil ‘s degree ; of success can easy be hindered by IQ trials which are frequently considered biased. Ethically hence, an appraisal of pupils must hold an unquestionable degree of dependability and cogency. The foregoing discourse establishes that the definition of intelligence is varied, and frequently combative. Assorted theories whose purpose nevertheless is to assist in the apprehension of intelligence exists. Measures and trials at the disposal of instructors could be employed to guarantee that proving meets the needed criterions.MentionsAngela, C. ( 2003 ) . Intelligence and Autism. New York. Pride BooksGardner, Howard. ( 1999 ) â€Å" Intelligence Reframed: Multiple Intelligences for the twenty-first Century. † New York: Basic Books. Reynolds, W. ( 1998 ) . Intelligence Theories and Tests. Virginia: Oswald. H. ( 2001 ) . Trials for Research Instruments. Vermouth: Cedar Pine Publishers St. simons, T ( 1998 ) Trials and Measurements of Intelligence. Hollywood: Noel Publications Intelligence Definition and Measurement Critique of the definitions of IntelligenceThere are certainly many definitions of intelligence as there are experts who study it. A Psychologist, R.J. Sternberg (2000), editor of handbook of intelligence offered variety definitions from various writers. Few of these definitions done by the editors of the Journal of Educational Psychology, which I consider fits for this paper are as follows:â€Å"Intelligence is sensory capacity, capacity for perceptual recognition, quickness, range on flexibility or association, facility and imagination, span of attention, quickness, or alertness in response† (p. 8).Intelligence is also defined as â€Å"the ability to learn or having learned to adjust one self to the environment† (p. 8). There are still more definitions but to conserve some space I just chose two. Indeed, all the definitions offered by the editors of the Journal of the Educational Psychology were obviously product of years of studies as most of the definitions were dir ected towards mental ability. The definitions above identify the intelligent person not only in terms of the intellectual ability of the mind but in its ability to quickly adjust to new environment.The Measures of IntelligenceThe Standford – Binet theory of intelligence fits for these two definitions because the measures of intelligence test are more related. The Standford-Binet intelligence tests cover four major areas such as verbal reasoning, quantitative reasoning, abstract/visual reasoning, and short-term memory. Scores include raw scores and scaled scores for each of the 15 subtests, scaled scores and percentile ranks for a composite of the four area scores, a composite of any combination of the four area scores and a profile of all 15 subtests based on scaled scores. A pretest is administered to identify the level at which to begin testing. Scores corresponding to IQ’s are called â€Å"Standford Age Scores†.Meanwhile, the Wide Range Achievement Test (WRAT ) has a number of positive features according to Joseph F. Jastak. He explained that the WRAT is fast and simple to manage and score, the examiner can create choices in the content of the test and in management of the form (Singular or Combined). The prototype of errors that a person has done can be analyzed qualitatively, particularly if the collective form of the test is used, since the WRAT scores are free from the polluting effect or understanding the standard score can be used for comparison with other tests, e.g. the Weschler Scales – in order to determine learning ability or disability, the evidence for construct soundness and dependability is highly regarded and as the literacy sub-tests are untimed, the subject can complete these segment with no time pressures.The WRAT can offer an indicator for the measurement of fundamental reading, spelling and arithmetical skills in individuals with few or no academic qualifications. It can also be used in combination with other tests to present a more wide-ranging picture of the individual academic skills to determine learning ability or disability.Comparing and Contrasting of Selected IntelligenceBoth Kaufman assessment battery for children or K-ABC and the Stanford-Benit theories offered the same areas of concern, cognitive development. They both paid attention to intelligence testing beginning from the child’s early age. However, Kaufman’s ABC development assessment focused on particular groups such as the handicapped group, those with learning disabilities, and cultural minorities. On the other hand, The Stanford-Binet Intelligence Scale presents their test items by age level rather than by particular groupings of special people. Kaupman ABC can also be viewed as rather insufficient in the since that it still needs to be reinforced by other more established, and well studied neuropsychological test such as Stanford-Binet, Wechler scales, and McCarty scales.How the goals are are similar an d differentThe Stanford-Binet theory in contrast with the insufficiency of the Kaufman’s ABC intelligence test is well established and offers a wide range of studies involving all age levels. They have established theories on both language and cognitive development. Kaufman study paid attention on their studies of intelligence on emotionally seriously disturbed children. Their focus is on cognitive development based relationships rather than language skills, while the Stanford-Binet Intelligence Scale offers measures of the person’s general intelligence. In this case, they were on different focus of providing intelligence measurement.How are the Tests Used?In Kaufman’s intelligence scale test is made of sixteen parts. The child then is to complete some task that usually involves placing items in sequence. The child is then evaluated on his or her mathematical, spatial, the ability to mentally process the tasks or problems, and reading skills. The Stanford-Binet intelligence scale Jacquelin Goldman, Claudia L’Engle Stein, and Shirley Guerry (1983) noted that intelligence measurement tests were given at age range from two years old through adulthood. They cited that at each of the age levels there are six items and one alternate item. But from age two through five, test levels are at half-year level intervals, then at age six through fourteen, test levels are at yearly intervals. Goldman, L’Engle and Guerry pointed out that test content conducted for age two, includes form board, delayed response, identifying parts of the body, building blocks, word combinations, and identifying objects by name (p. 148).Purpose of Giving Differing TestIn Kaufman ABC, the purpose of test is for the assessment of the cognitive development, while Stanford-Binet provides the test to measure person’s general intelligence. This is obtained by presenting to the individual a variety of tasks of known increasing difficulty.Examining the Ethical C onsiderations Associated with Achievements and Intelligence Test in EducationAside from children, maybe adult are maybe more liberal in this aspect as long as test that were conducted does not violate any of rights, or as long as it does abuse them. I believe that there is nothing ethically inappropriate with test measures of both Kaufman and the Stanford-Binet. However, test conducted for children should be more cautious especially with use materials. Lead toxicity and choking hazards should be extremely under strict monitoring. Data revealed that prolong exposure to toxic materials may lead to serious renal, hematologic, and neurologic complications (. 117)ReferencesGoldman, J., Stein, C. E., & Guerry, S. (1983). Psychological Methods of Child Assessment. New York. Brunner/Mazel Inc..Sternberg, R.J. (2000). Handbook of Intlligence. U.S.A. Cambrige University Press.Guide to Clinical preventive Services. (1989) U.S. Preventive Task force. U.S.A. Reane PublishingInternet source:Kaufm an Assessment Battery for Childrenwww.cps.nova.edu/~cpphelp/KABC.htmlJastak, Joseph. (1978). Wide Range Achievement Test, Jastak Associates, Incorporated.www.cumc.columbia.edu/dept/sergievsky/cnd/pdfs/ReadingLevel.pdf

Barbie Doll Marge Piercy

The title of this poem immediately underscores its thematic concerns. ‘Barbie’ is not just a toy for girls but has become a cultural icon of developed America. The doll is the archetype and symbol of the perfect American girl who has physical appeal and wealth. She is the prime example of feminine qualities and beauty. Yet as we read on, Piercy’s description of the young girl is vastly different. She seems, unlike Barbie, to have â€Å"a great big nose and fat legs. † The young girl, however, is entrapped by society’s definitions of beauty here exemplified by Barbie doll.By consistently contrasting the ideal and the real, Piercy created a dark poem about a girl’s suicide because of social pressures to be Barbie-beautiful. The theme of the poem is distinct: Piercy is alluding to the impossible conditions of beauty in the modern world and how the desire for such unattainable ideals can lead to death. It also very much about subscribing to social beliefs of femininity, of what it is to be a ‘woman,’ and not just about physical beauty.The dark and ominous atmosphere in the poem is set by the descriptive details of the poem and the consequent mood that is set by the tone. Piercy employs a matter-of-factly way to describe the details of a fat girl and her growing up years. Yet the choice of images employed is unique and powerful for they evoke images of childhood. â€Å"Dolls that did pee-pee and miniature GE stoves and irons and wee lipsticks the color of cherry candy† evoke innocence in the playthings of childhood but these images are immediately contrasted with the girl’s â€Å"big nose and fat legs.† This occurs again in stanza two where the girl is described as a â€Å"healthy† and â€Å"intelligent† girl almost full of potential, â€Å"abundant sexual drive and manual dexterity. † The positive physical image of this young pubescent girl is shattered at the end of the stanza for she needed to feel bad about herself for having a â€Å"fat nose on thick legs. † Such a contrasting descriptive method is one of the ways that Piercy employs to underscore the irony of the poem even more.The sardonic tone that Piercy uses is most blatant in the final two stanzas. Here, we see a girl who has been compelled to subscribe to false social beliefs of looking like a ‘barbie doll. ’ She needs to â€Å"play coy,† exercise, diet, smile and wheedle. † These are archetypal images of femininity. Here, Piercy moves beyond a description of physical beauty but one of social expectations of femininity. The girl is compelled to follow social norms of what it is to be female both physically and socially.The opening stanza, with its images of dolls, stoves, and lipsticks also reveal the same intentions of how from a young age the girl is compelled to buy into a social definition of what a ‘female’ is. The poem becomes much dark er and Piercy’s sardonic tone and scornful attitude towards such social belief becomes much stronger in the final stanza where she employs irony powerfully. The girl is described as having taken her own life for â€Å"she cut off her nose and her legs and offered them up.† In the final stanza, she is described as looking pretty â€Å"dressed in a pink and white nightie† and having a â€Å"turned-up putty nose. † Here, the image is one of a barbie doll. The girl has been transformed into the image she could not attain in life and could only do so in death. This is a chilling thought that Piercy is attempting to communicate to readers – women die trying to achieve impossible notions of beauty and perhaps the only way to do so is in death. Such a reading is certainly accentuated by the final lines of the poem â€Å"Consummation at last. To every woman a happy ending.† The happy ending can seemingly only be found in death. The lines in this stan za are then charged with irony and the irony evokes a sense of sadness and shock. There is no real happy ending for although she does finally for her quest for beauty and perfection is consummated she dies in the process. The poem thus echoes with how society often compels women to subscribe to expectations of what is feminine – like a Barbie doll. It also thereby reveals the very misplaced qualities that society holds with regards to women. Women are objectified as dolls and playthings.

British Airways Management of Company Finance

Ahoussou kouadio Jean Christian Student number: 2522706 Management of company finance Analysis of the financial structure of British Airways Name of professor: Tony Kilmister British airways is one of the most valuable company in the world that is why I choose her. With the aim to evaluate the proportion of debt in British airways, we will study his financial gearing: income gearing and capital gearing. In order to calculate the company’s capital gearing according to the book value, we need especially the value of the long-term and short-term borrowings and the value of shareholders’ funds. But, there is several different formulas which arises some issues: the fact that the book value is lower than the market value (the first formula) and provisions can be considered either as liabilities or assets (the second formula), depending on firm. Then I will calculate the Weighted Average Cost of Capital. In 2004, the way of doing the balance sheets changed that’s why there are some differences between two reports. Part ——————————————————————————————1 Measure of the gearing and income ratio Part —————————————————————————– ————-2 Measure of the debt and equity based upon the market value Part ——————————————————————————————3 Estimation of the WACC. I) Measure of gearing and income ratios We will take those expressions: 1. Debt to equity ratio=Long term Liabilities/Shareholders’funds 2. Debt to debt plus equity ratio=LTL/(LTL+ Shareholders’funds) 3. Long Term Borrowings/Shareholders’ funds a) Gearing Ratio Capital Gearing = LTL / Shareholders' Funds    |2006 |2005 |2004 | |Capital Gearing |259. 75% |437. 6% |590. 7% | To set an upper rati o; we can incorporate the LTL at the shareholder value. Capital Gearing = LTL / (LTL + Shareholders' Funds) |   |2006 |2005 |2004 | |Capital Gearing |72. 2% |81. 4% |85. 5% | The provision are incorporates in those 2 formulas. We can consider that the provision can be take as liabilities (highly certain) or as equity (ultra-prudence). Capital Gearing = Long Term Borrowing (LTL – provisions) / Shareholders' Funds |   |2006 |2005 |2004 | |Capital Gearing |193. 5% |341. 4 % |475,40% | Net Debt: Net debt = (Finance debt – cash and liquid resources)/ Equity For British Airways, Net debt = (loans, finance leases and hire purchase arrangements + Convertible Capital Bonds, net of other current interest bearing deposits and cash and cash equivalents – overdrafts) British Airways' definition from the annual report 2006) |? million |2006 |2005 |2004 | |Capital Gearing |1641 |2922 |4158 | The figures of long term liabilities are higher than the net debt that explain the fact that the ratios are different; The company health seem less vital, because of the cash and those equivalent, and deposits. Overdrafts are not representing a big amount, we include them. Since 2004 a policy of high liquidity is developed in order to reduce the debt, they tried to repay the debt earlier. The debt are reduced by the conversion of the 112 millions of convertible bonds. â€Å"The ? 320 million 9 3/4 per cent Convertible Capital Bonds 2005 issued in 1989 matured on June 15, 2005. On that date 47,979,486 ordinary shares were issued in exchange for 112,317,274 Convertible Capital Bonds on the basis of one ordinary share for every 2. 34 Bonds held† (British Airways Report 2006). The capital gearing of the company is around 65% in almost all gearing indicators and more in som of them, as a conclusion we can say that the financial statement of the company is risky and more the company is weak due to the payment on the debt. We can also highlight the fact that British Airways is finance by debt. Its has a important amount of lease and purchase arrangement, which exceeds the bank loans. b) Income Gearing This ratios show us the security of creditor’s fund and the debt exposure. While using Income Ration we highlight the relation of the company’s income and its interest commitments. Income Ratio = Interest payable / Profit Before Interest and Tax |% |2006 |2005 |2004 | |Income Gearing |0,17 |0,26 |0,87 | Interest are taking a lower place in the profit (strategy reduction of debt). In fact, we use the Interest cover to see if the company can meet its interest. Interest cover = Profit before interest and tax / Interest charges |Times |2006 |2005 |2004 | |Interest Cover |5,79 |3,80 |1,15 | The company can afford her interest. 1) Because of the decrease of the amount of debt, 2) The profit before tax and interest increased by 269%, the risk is less important. We can also use another formula, which gives a better image of the finance. It based on the fact that cash has not been received. As a conclusion we can says that: :British Airways reduced its long term debt by 28. 5%, and keep their interest payment low and increase the PBIT strongly. From the shareholder point of view, the company takes high risks so they have a good return on investment although reduction of the debt of the company makes the rate of return lower and lower. II) Measure of the debt and equity based on the market value a) Value of Equity Share Price*:Number of Shares*: 2004: ? 2,181 083 845 000 2005: ? ,941 082 903 000 2006: ? 2,791 130 882 000 *I took those which were in the report. *The difference in the number of shares between 2005 and 2006 is the conversion of the 112 millions of Convertible Bonds into 47,979,486 shares. The value of equity is now: |? |2006 |2005 |2004 | |Value of Equity |3 155 160 780 |2 100 831 820 |2 362 782 100 | b)Rating: Value of Debt [pic ] The rating shows that the company take risks for financing because she invest in high return share in the junk bond or high yield market those are really unstable. This means that the company is highly financing by debt, investor need an important rate of return regards to the risk of non payment. In spite of that, British Airways’s main source of external funding is less sensitive to credit rating than the unsecured bond. The impact of the credit ration is not important for some parts of the debt. We will use the faire value of the debt to calculate the market value of debt. Because of the â€Å"†fair values of the Euro-Sterling notes and Euro-Sterling Bond 2016 are based on the quoted market values at March 31, 2006. The fair values of floating rate borrowings are deemed to be equal to their carrying values. † British Airways Report Example in March, 31st 2006: [pic] Market value of the debt is: |? million |2006 |2005 |2004 | |Market Value of Debt |4 130 |4 682 |5 954 | |Book Value of Debt |4 081 |4 492 |5 716 | The problem is: Those market values are blending the current liabilities. In the purpose to respect the ratios made before, I will deduct with percentage the current liabilities. The new market value of debt is: |? million |2006 |2005 |2004 | |Market Value of Debt |3645 |4216 |5244 | |Book Value of Debt |3 602 |4 045 |5 034 | There is the a market where Debt are trade daily, that explain the difference between years. ) Measure of gearing based on market values We use here the gearing ratio to compare the book value and the market value of the company: Capital Gearing = LTL / Shareholders' Funds |% |2006 |2005 |2004 | |Capital Gearing |115,5 |200,7 |221,9 | We can make a second ratio in order to set an upper limit: Capital Gearing = LTL / (LTL + Shareholders' Funds) % |2006 |2005 |2004 | |Capital Gearing |53,6 |66,7 |68,9 | Figures are lower than the one we made with the book value. The equity are valued in the book value at 25p whereas in the market value at an average price of the three years at 230p This divergence makes the ratios lower, thus with the b ook values the company seems to be less indebted and also less risky to investors. III) Estimation of the Weighted Average Cost of Capital (WACC) a) Cost of Equity To estimate the cost of equity, we can use two ways: 1) the dividend valuation model 2) the Capital Asset Price Model (CAPM). In this case, we can not use the dividend valuation model because the company did not distribute dividends since 2001, so the cost of equity will be 0 that would lead to irrelevant results. British Airways has not distributed dividends because: -They wants to strengthen the balance sheet by making new investment, then it invests into the company Quantas and also into the 5th Terminal in Heathrow. British Airways is the 13th highest performing company out of the 93 FTSE 100 companies remaining for the performance period April,1st 2003 to March, 31st 2006. The board of director indicated that the payment of dividends will be resumed at an appropriate time. To calculate the cost of equity, the CAPM is the only model available: Ke = Rf + ? (Rm – Rf) Rf ( the risk-free return; Rm ( the market risk; ? ( quantitative measure of the volatility of a given stock, mutual fund, or portfolio, relative to the overall market. A beta above 1 is more volatile than the overall market, while a beta below 1 is less volatile. For British Airways, the Beta is, for the three years, 0,91. The risk-free return can be found in the website of the Bank of England for each years and the market risk is the caps of the FTSE 100 of year N less years N-1 divided by the caps year N-1: (Caps N – caps N-1) / caps N-1 The risk-free return rate is: 2004: 4,75% 2005: 5,1% 2006: 4,2% The market risk is: |   |31. 03. 2006 |31. 03. 2005 |31. 03. 004 | |Caps FTSE 100 |5964,6 |4894,4 |4385,7 | |year N – year N-1 |1070,2 |508,7 |772,4 | |Market Risk (%) |21,87 |11,60 |21,38 | The Cost of Equity using the CAPM is: |% |2006 |2005 |2004 | |Cost of Equity |20,1 |10,9 |19,7 | ) Cost of debt In order to obtain the cost of debt, the best ratio is to divide the interest payable by the debt: |% |2006 |2005 |2004 | |Cost Of Debt |2,62 |3,01 |3,50 | They leads to the same conclusion decrease in Debt and interest. We can add that no debt has been taken in 2006. All the purchase have been made by internal cash flow. c) The WACC The Weighted Average Cost of Capital is used to measure the cost of capital. The formula is: Ko = Ke (Ve/Vo) + Kd (Vd/Vo) Where: Ke (the cost of equity Ve (the value of equity Kd (the cost of debt Vd (the value of debt Vo (the total value of the firm: |? million |2006 |2005 |2004 | |Vo |7 236 |6 593 |8 079 | The WACC is: |% |2006 |2005 |2004 | |WACC |10,08 |5,41 |8,04 | The amount of Debt decreased but the WACC stay in the average, that because of the high level of the cost of equity. 2005 is discernible by a share price lower than the two other years. This leads to a lower shareholders' funds and also an higher influence of the debt’s drop, therefore the lower WACC. However, the CAPM have some limitations. – He is based on several assumptions: – The investors are rational and risk-adverse who set a level of risk. – The investors have the same single-period planning horizon. – The investors have homogeneous expectations on the future yield. The investors can borrow and lend unlimited amounts at a risk-free rate. – There is neither taxes nor cost of transactions – The investors have all an efficient portfolio which maximize the yield, for a level of risk given. Whole of efficient portfolio form a curve called the efficiency frontier†¦ To conclude, from the point of view of market value, we can say that British airways succeeded to face its commitments in term of debt and equity. Indeed, they took advantage of an increase in share price. The repayment of share allowing to reduce the gearing in debt capital.