Essay Military Bearing - 1013 Words

In the United States NAVY, military bearing is the root in which every service member practices in order to carry out good discipline and ethics throughout ones military careers. The Eleven General Orders of a Sentry, The Articles of the UCMJ, as well as our own Sailors Creed illustrates how a military service member should conduct himself or herself on a daily basis, on and off duty. Dependability is a major aspect of military bearing. Without dependability, one can neither perform properly in the workspace nor be depended upon by their coworkers, or chain of command to carry out their military duties adequately. A military member is required to be punctual, and reliable. Lack of this in a service member not only hinders the mission†¦show more content†¦Respecting senior officers is imperative in order to maintain good military order up and down the chain of command. Punctuality is a key aspect of ones NAVY career. Tardiness can affect the mission of the command. In such an event as General Quarte! rs, one can not afford to be late in carrying out their assigned tasks, for the repercussions can be life threatening to ones fellow shipmates, as well as to the integrity of the ship. Being late to watch can affect the quality of work being done in the work environment. Quarters is a vital necessity within our NAVY where ones chain of command can brief all hands on new information concerning either the workspaces or ones specific job. Watch standing is every sailor’s duty. Without a proper and thorough turnover it hinders the effectiveness of the watch station. Missing information during turnover can result in wasted man-hours, equipment damage, or can compromise the security of the command in which one works. Physical readiness standards are another element of military bearing. Physical readiness standards or better known as PRT’s are held every six months for NAVY personnel. The PRT is a test in which each member of the NAVY must perform and pass within certain standards in order to maintain peek performance in his or her military careers. Such aspects of the PRT are based upon sit up, sit and reach, push ups, as well asShow MoreRelatedMilitary Bearing1023 Words   |  5 Pagesâ€Å"Military Bearing† and how it affects the Army as a whole Bearing, put simply, is the appearance and demeanor of a person throughout the activities and circumstances that an individual is seen or observed. An individual is largely judged by others through the bearing that the individual exudes as he goes about his daily affairs, and thus it is very important that the person shows a bearing of competence and professionalism at all times. Militaries since the beginning of recorded history have setRead MoreEssay on Military Bearing2093 Words   |  9 PagesImportance of Military Bearing Military bearing is the root in which every soldier practices in order to carry out good discipline and ethics throughout ones military career. Army regulations and soldiers on our own creed illustrate how a military service member should conduct themselves on a daily basis, on and off duty. Loyalty, duty, respect, commitment, honor, punctuality, reliable, integrity, and personal courage are Army core values. Courage is the ability to stand up for ones beliefs andRead MoreMilitary Bearing Essay1046 Words   |  5 PagesIn the United States Army, military bearing is the root in which every service member practices in order to carry out good discipline and ethics throughout ones military careers. The Three General Orders of a Soldier, The articles of UCMJ, as well as our own Sailors Creed illustrates how a military service member should conduct himself or herself on a daily basis, on and off duty. Dependability is a major aspect of military bearing. Without dependability, one can neither perform properly in theRead MoreMilitary Bearing Essay example851 Words   |  4 PagesMilitary bearing is ones outward appearance. The sharp uniform, perfect haircut, and their motivation and pride in their appearance. Military bearing is the way you take pride in your accomplishments and the majority of your experiences. It is also the way you maintain your composure and contain your emotions at all times. even when some might think it is neccessary to speak ones thoughts, that is where military bearing comes into play and maintains the composure of the soldier himself. MilitaryRead MoreMilitary Bearing Essay618 Words   |  3 PagesIn the United States Army, military bearing is the root in which every service member practices in order to carry out good discipline and ethics throughout their military careers. Army regulations and The Articles of the Uniform Code of Military Justice show us how a military service member should conduct themselves on a daily basis. All military soldiers have an obligation to conduct themselves like they are adults and to show respect to the ranks above them. If a Soldier fails toRead MoreCorrective Essay: Military Bearing and Respect857 Words   |  4 PagesAccording to Field Manual 6-22, â€Å"Military Bearing is defined as having or projecting a commanding presence and a professional image of authority†. The United States Army is structured on several values and principles that it upholds, among these are military bearing, discipline and respect. Leaders should be able to make these big decisions with all his confidence projecting out with his military bearing. A leader should look like a leader, disciplined, confident, and has the skills and abilitiesRead MoreMilitary Bearing, Respect and Discipline1989 Words   |  8 PagesMILITARY BEARING, DISCIPLINE AND RESPECT The United States Army is structured on several values and principles that it upholds, among these are military bearing, discipline and respect. These principles represents what the organization strongly believes in and governs the most basic customs and courtesies that all its members should abide by, otherwise legal repercussion and punishment is enforced that could ultimately result in separation from the organization. According to Field Manual 6-22Read MoreMilitary Bearing in Context of the US Navy663 Words   |  3 PagesNavy Military Bearing Military bearing is something that applies to all branches of the United States Navy but it manifests itself a little differently depending on the branch in question. This report will focus on the United States Navy and military bearing and the core competencies and codes that define said military bearing in a Navy context. A lot of what will be said below can be applied, in whole or in part, to other branches of the United States Armed Forces. Navy Military Bearing The OhioRead MoreProper Military and Professional Bearing Essay2425 Words   |  10 PagesProper Military and Professional Bearing, Order, Discipline, and Respect IAW AR 600-20 amp; FM 6-22 1. Military Discipline a. Military discipline is founded upon self-discipline, respect for properly constituted authority, and the embracing of the professional Army ethic with its supporting individual values. Military discipline will be developed by individual and group training to create a mental attitude resulting in proper conduct and prompt obedience to lawful military authority. Read MoreSoldier and Appearance Military Appearance Essay634 Words   |  3 PagesWords 5 Pages Always Maintain Good Military Appearance Military Appearance In this paper I will discuss the importance of why a NCO or Drill Sergeant should maintain proper military appearance and why it is important. The NCO’s Creed first states that â€Å"no one is more professional than I†, so I am sure that means more than just appearance. It Premium 1553 Words 7 Pages Appearance Is a Very Important and Highly Regarded Concept in the Military. Appearance is a very important and

The Ethics of Stem Cell Research Essay - 741 Words

Embryonic stem cell research can be easily defined. A stem is defined as something that is developed from. A cell is defined as a microscopic living organism. According to Dennis Hollinger, Embryonic stem cell research uses from the embryos inner cell mass that give rise to each of the human bodys many different tissue types(1). In our modern day society, stem cell research has become a controversial topic. Several people strongly oppose the idea of the research, but many are struggling for the continuance of the program. Embryonic stem cell research should be allowed to continue because it aids in the search of cures for diseases, offers an alternative to discarding unused embryos from in vitro fertilization, and is supported by the†¦show more content†¦Pediatrician Maria Escolar, the leading neuron-developer, explains how the cells tend to grow on damaged tissue areas, more than any other areas in the childs body. Stem cell research also offers an alternative to unused embryos from in vitro fertilization. With consent of the patient, the unused embryos can be donated to stem cell research. When left unused, the embryos are seemingly thrown away. The issue of involving in vitro with stem cell research is also a controversial topic. [The question is] Whether a frozen embryo stored in a refrigerator in a clinic is really equivalent to an embryo or fetus developing in a mothers womb (Hatch3). The argument of committing murder if the embryos are used for research, is contradicted by the discarding of them. If the embryos are not going to be used for in vitro fertilization, then who is to say that discarding them is not committing murder. In 2001, President George W. Bush declared that embryonic stem cell research can only be used with existing cells (Hatch1). This law only proves how vital in vitro embryos are to the research. Now that the president has permitted only research from existing stem c ell lines, the Democratic Senate is sure to loosen the standard and permit stem cell research from discardedShow MoreRelatedStem Cell Research in Ethics999 Words   |  4 PagesStem Cell Research in Ethics We are entering a brave new world where one can grow a heart in a petri plate then go on to surgically putting it into a real living boy who desperately needs it. This sounds like a tale of fiction. However now, scientists are currently working to produce such organs that save lives and obviate the usual failure and feared rejection by the recipient’s body. Stem cell research has traditionally been perceived to be horrific when it destroys a living embryo itselfRead MoreThe Ethics Of Stem Cell Research1557 Words   |  7 Pagesthese outstanding medical advances a self-renewing stem cell that regenerates and gives rise to all cells and tissues of the body was discovered. The controversy of such finding of abilities of stem cell is that they can only be extracted from the human embryo. In order to extort stem cells from the embryo it needs to be aborted. The extraction needs to be done just days after conception or between the fifth and the ninth week. Though stem cell rese arch has astonishing potential to save many lives dueRead MoreThe Ethics Of Stem Cell Research1365 Words   |  6 PagesStem cells are cells that have the potential to develop into different types of cells in the body. Stem cells also act as a repair system for many tissues in the body by dividing repeatedly to replenish other cells within a person (National Institutes of Health). Stem cell research seeks to further the advancement of the use of stem cells as well as to find an ethical way to study them. In November 1998, researchers found a way to isolate and culture human embryonic stem cells, (Bevington 2005).Read MoreThe Ethics Of Stem Cell Research1643 Words   |  7 PagesMichael Thomas Philosophy 3520 Bioethics The Ethics of Stem Cell Research Science fiction has tried to encapsulate social responses that could arise with the development of genetically altered or â€Å"enhanced† human beings. Regenerative medicine, genetic cloning and life extension are all terms that sound like they came out of a fantastic film or novel, though they are in fact subjects of great research and heated debates. Embryonic stem cells are arguably the quintessential building block ofRead MoreThe Ethics Of Stem Cell Research Essay1994 Words   |  8 Pagesscience, stem cells have, and are still, been the subject of multiple court cases, some of which conclude with the defendant s case winning. For example in the Moore v. Regents of University of California et al, the plaintiff accused the Regents of University of California, specifically Dr. Golde, of using his cells for lucrative medical research without his permission (Moore v. The Regents of The University of California et al., 1990). This case doesn’t specifically address st em cells, but it openedRead MoreThe Ethics Of Stem Cell Research2651 Words   |  11 PagesThe Ethics of Stem Cell Research: How the Induced Pluripotent Stem Cell Changed Them Few areas in science are surrounded by as much controversy as the area of stem cell research. Some scientists and doctors see it as a way to return their patients to wellness, while others claim it’s taking a life. Recent break-throughs in science and medicine may yield a safer alternative to the use of stem cells from embryos. Embryonic stem cell research should not be allowed, because it is unethical to takeRead More The Ethics of Stem Cell Research Essay1005 Words   |  5 Pages While some people might say that stem cell research is immoral and unethical, others believe that it is a magical solution for almost any problem, thus leading to a very controversial issue. Scientists have been searching for years for ways to eradicate incurable diseases and perform other medical procedures that yesterdays technology would not fix. With the rapidly arising, positive research on stem cell technology, the potential that exists to restore any deficiency is in the same way, like lyRead MoreThe Ethics And Morality Of Stem Cell Research1990 Words   |  8 Pages The Ethics and Morality Of Stem Cell Research When does life begin? Does it occur at the time of fertilization? Does it begin at 12 weeks? 6? Or is there some other test determining whether or not a life begins and along with it the rights, that reside to man. The natural rights that belong to every human being, most importantly of which, the right to life. This is the discussion and debate that have been in the forefront of controversial issues for the past 40 years. In most cases the topicRead MoreThe Ethics Of Embryonic Stem Cell Research1520 Words   |  7 PagesGulyas American Government 16 December 2014 The Ethics of Embryonic Stem Cell Research In the 21st century, disease is rampant and for most diseases, we have no cure because we haven t researched them long enough to find a specialized cure. One option that we have is human embryonic stem cell (HESC) research. HESC research consists of using human embryonic stem cells, which are very flexible and adaptive to create the necessary cells to develop future cell-based therapies for currently untreatable diseasesRead MoreStem Cell Research, Ethics And Policy Essay2393 Words   |  10 PagesIntroduction Stem cell research and engineering is a widely disputed topic that often divides people in science, ethics, and religion. In order to fully understand the controversy surrounding this area of scientific research and discovery, one must be informed as to what stem cells are. In the article, â€Å"Human Embryonic Stem Cells: Research, Ethics and Policy†, stem cells are described as â€Å"primitive cells with the capacity to divide and give rise to more identical stem cells or to specialize and

Preparing Your Classroom For The ELL Student Free Essays

string(59) " should associate to the stuff the text reading discusses\." With many civilizations represented in today ‘s schoolrooms and schools it is important for an pedagogue to be cognizant of the functions cultural background and English proficiency drama on course of study development and schoolroom direction. Educators in this class will analyze cultural factors that must be considered when taking a theoretical account of bringing of direction, interacting with parents, implementing effectual schoolroom direction techniques, and developing school-wide subject policies. Applying cognition gained from a assortment of beginnings, pedagogues will be able to show their apprehension by measuring and modifying course of study and stuffs to do them accessible to 2nd linguistic communication scholars. We will write a custom essay sample on Preparing Your Classroom For The ELL Student or any similar topic only for you Order Now Learning Results: The pupil will be able to: Discourse the impact parental engagement has on an English Language Learners ‘ and/or Bilingual Learners ‘ attitude and behaviour Develop effectual ways in which to affect parents in a meaningful mode Evaluate cultural issues for their impact on pupil behaviour, teacher response and the classroom/school environments Evaluate cultural issues and depict how they impact schoolroom and school policies for subject Examine scheduling options and analyse their consequence on the schoolroom scene and the theoretical account of bringing of direction Apply pertinent larning theories in order to measure and modify schoolroom stuffs to do the course of study accessible to English Language Learners and Bilingual Learners Reflect on their single instruction manner, pupils ‘ civilization, pupils ‘ acquisition manners and territory policies as they pertain to programming, subject and schoolroom direction Online Learning with Full Instructor Facilitation Our establishment maintains an on-line platform that automatically grades pupil pre- and post-assessments, proctors their engagement in the talk, and awards them recognition when they post in the treatment country. Teachers will supervise the advancement and quality of work the pupils provide, including the threaded treatments, and will supply feedback and measure the midterm and concluding undertakings. Weekly Online Lecture Assignments: Week 1 Text Reading: Read about Parental Involvement hypertext transfer protocol: //epsl.asu.edu/epru/documents/EPSL-0801-250-EPRU.pdf Promoting ELL Parental Involvement: Challenges in Contested Times hypertext transfer protocol: //www.colorincolorado.org/families For Families Watch Video Clips Clip 1: hypertext transfer protocol: //www.colorincolorado.org/webcasts/preschool – Interview with Rebecca Palacious, webcast and transcript Clip 2: Preschool with ELL portion II Assignment: After reading the article and the information on Colorin Colorado ‘s For Families subdivision, reexamine the recommendations on page 16 of Parental Involvement pdf. Focus on the 3rd bulleted point ( Support the professional readying of teachersaˆÂ ¦ ) and with that in head outline a plan to be used to link parents to a subject covered in your course of study or in the For Families subdivision. In the assignment province the course of study subject and why parental engagement would be good. How would you continue with placing the assorted functions that parents could hold in the bringing of the lessons and units related to the course of study subject? What impact would you anticipate this type of parental engagement to hold upon the parents, the pupils and the school as a whole? Discussion Board: Students must subject one alone remark each hebdomad in respects to each of the assigned text reading and answer to a fellow pupil ‘s remarks at least twice each hebdomad. The remarks should associate to the stuff the text reading discusses. You read "Preparing Your Classroom For The ELL Student" in category "Essay examples" Each remark should be at least three sentences in length. The hebdomad ends Sunday at 9:00 p.m. Week 2 Text Reading: Read about Classroom direction and cultural issues hypertext transfer protocol: //4faculty.org/includes/108r2.jsp Classroom Management hypertext transfer protocol: //wik.ed.uiuc.edu/index.php/Culturally_responsive_classroom_management Culturally antiphonal schoolroom direction hypertext transfer protocol: //www.intime.uni.edu/multiculture/curriculum/culture/Teaching.htm Culturally antiphonal instruction Watch Video Clips Clip 1: hypertext transfer protocol: //www.youtube.com/watch? v=uKsz8yBdCvM Cultural Consciousness Assignment: What does it intend to be culturally antiphonal? What is the relationship between culturally antiphonal instruction and culturally antiphonal schoolroom direction? Prior to reading these texts what was your definition of culturally antiphonal instruction or schoolroom direction? How and why have you revised your stance based upon the readings and picture? Use examples to back up your place. Discussion Board: Students must subject one alone remark each hebdomad in respects to each of the assigned text reading and answer to a fellow pupil ‘s remarks at least twice each hebdomad. The remarks should associate to the stuff the text reading discusses. Each remark should be at least three sentences in length. The hebdomad ends Sunday at 9:00 p.m. Week 3 Text Reading: Read about programming options hypertext transfer protocol: //blogs.edweek.org/edweek/learning-the-language/2008/06/research_on_pushin_versus_push.html Education Week, Research on Push In Versus Pull Out hypertext transfer protocol: //www.cal.org/resources/digest/rennie01.html Center for Applied Linguistics, ESL and Bilingual Program Models – Video Cartridge holders Clip 1: hypertext transfer protocol: //www.youtube.com/watch? v=Ty3n07UaFUU A ; feature=related New Instructional Strategies Helps ELLs Succeed Clip 2: hypertext transfer protocol: //www.youtube.com/watch? v=THQRIs3_HMk A ; feature=related Applied Differentiation Assignment: How are classroom direction and course of study execution influenced by the bringing of ESL/Bilingual direction being push in or draw out? Which signifier of bringing do you prefer and why? Discussion Board: Students must subject one alone remark each hebdomad in respects to each of the assigned text reading and answer to a fellow pupil ‘s remarks at least twice each hebdomad. The remarks should associate to the stuff the text reading discusses. Each remark should be at least three sentences in length. The hebdomad ends Sunday at 9:00 p.m. Midterm Project Due Week 4 Text Reading: Read about Schema Theory hypertext transfer protocol: //www.cluteinstitute-onlinejournals.com/PDFs/2006100.pdf Schema Theory and L2 Reading Comprehension: Deductions for Teaching hypertext transfer protocol: //www2.yk.psu.edu/~jlg18/506/SchemaTheory.pdf Introduction to Schema Theory Watch Video Clips Clip 1: hypertext transfer protocol: //www.youtube.com/watch? v=sShMA85pv8M Abbott and Costello ‘s -Who ‘s on First Assignment: Reread the subdivision Implications and Concluding Remarks. Keeping the baseball subject in head, read the baseball subject pages in See It, Be It, Write It, pages 79-81 and 168-169. Then, answer inquiries 3, 4, 5, 6 and 8, and answer those inquiries as they relate to the baseball subject. Discussion Board: Students must subject one alone remark each hebdomad in respects to each of the assigned text reading and answer to a fellow pupil ‘s remarks at least twice each hebdomad. The remarks should associate to the stuff the text reading discusses. Each remark should be at least three sentences in length. The hebdomad ends Sunday at 9:00 p.m. Week 5 Text Reading: Read about doing course of study accessible to ELL and Bilingual pupils hypertext transfer protocol: //www.njtesol-njbe.org/announcements/lit_position_paper.pdf Literacy and English Language Learners in New Jersey Schools hypertext transfer protocol: //www.doe.in.gov/lmmp/pdf/ELL_literacy_development.pdf U.S. Department of Education: ELL Literacy and Language Development Watch Video Clips Clip 1: hypertext transfer protocol: //www.teachertrainingvideos.com/ Assignment: Given an test, choice two inquiries and explicate how you could back up the pupil ‘s unwritten linguistic communication and background cognition in order to ease command of the construct assessed in those inquiries. Select three inquiries and explicate how you could modify them for usage with ELL and/or bilingual pupils. Use at least two resources from the teachertrainingvideos.com web site to back up your alterations. Discussion Board: Students must subject one alone remark each hebdomad in respects to each of the assigned text reading and answer to a fellow pupil ‘s remarks at least twice each hebdomad. The remarks should associate to the stuff the text reading discusses. Each remark should be at least three sentences in length. The hebdomad ends Sunday at 9:00 p.m. Week 6 Text Reading: Read about cultural positions hypertext transfer protocol: //ncrtl.msu.edu/http/sreports/sr293.pdf NCRTL Particular Report: Educating Teachers for Cultural Diversity. hypertext transfer protocol: //www.enquirer.com/discipline/disciplineday3main.html The Inquirer: School Discipline hypertext transfer protocol: //www.sasked.gov.sk.ca/docs/physed/physed1-5/ep_perspective3.html Personal Social and Cultural Perspective in Physical Education Watch Video Clips Clip 1: hypertext transfer protocol: //www.youtube.com/watch? v=ji5_MqicxSo A ; feature=related Randy Pausch Last Lecture: Achieving Your Childhood Dreams Assignment: After reading the three articles, choose 2 subjects that connect the readings. Explain the subject and the connexions. Reread the particular study in order to place two things that have changed since it was published in the 1990s and two state of affairss that still exist. Finally describe an case in your school, territory or your educational life that relates to one of the readings and the picture cartridge holder. What is the relationship? Discussion Board: Students must subject one alone remark each hebdomad in respects to each of the assigned text reading and answer to a fellow pupil ‘s remarks at least twice each hebdomad. The remarks should associate to the stuff the text reading discusses. Each remark should be at least three sentences in length. The hebdomad ends Sunday at 9:00 p.m. Final Undertaking Due Discussion Board: Students must subject one alone remark each hebdomad in respects to each of the assigned text reading and answer to a fellow pupil ‘s remarks at least twice each hebdomad. The remarks should associate to the stuff the text reading discusses. Each remark should be at least three sentences in length. The hebdomad ends Sunday at 9:00 p.m. Pacific Daylight Time If a pupil works in front during the six hebdomad class they should still post every hebdomad for the automatic marking package to number the posters. Students are reminded to look into the proclamation subdivision of the treatment board often for points of involvement from the module. Students are besides reminded to utilize the electronic mail, non the treatment board, to inquire inquiries or do remarks directed to their facilitator. Methods of direction: Percentage of Course Credit Video Lectures 20 % Textbook/Articles Readings 10 % Midterm project 25 % Final undertaking 30 % Discussion Board interaction ( hebdomadal entries ) 10 % Engagement 5 % Rating criteria/system and rating activities: A class decision maker will be reexamining pupils ‘ replies and supplying feedback. Students will be evaluated on their creativeness and ability to integrate techniques from the talk into the treatment board, research documents, illustrations and lesson programs. University Grading Criteria Grade Equivalent 97-100 % A+ 93-96 % Angstrom 90-92 % A- 87-89 % B+ 83-86 % B 80-82 % B- 77-79 % C+ 73-76 % C 70-72 % C- 69 % or below U Attendance/Participation It is expected that pupils will go to all instructional Sessionss, required activities, and field assignments. Students who do non go to the first dark of category AND do non advise the teacher in progress will be dropped from the class and possibly charged a class bead fee. University Computer Lab/Library Services Please refer to Section VI in the Student Handbook. Disability Servicess Please refer to Section VII in the Student Handbook. Due day of the months of major assignments, undertakings, and scrutinies: Midterm Due Dates: Final Due Dates: Discussion Board Interaction: One alone remark and one response to a pupils remark by Sunday of each hebdomad. MIDTERM PROJECT Date Due: Look at your current instruction agenda and your lesson programs. How flexible have those guidelines and timeframes become due to alterations in the school agenda that are the consequence of the inclusion of ELLs or Bilingual pupils in the general instruction categories? How are schedules different in categories where the bringing of direction is pull out as compared to and/or contrasted with push in plans? How make your presently supply services to the 2nd linguistic communication scholars in your schoolroom? How is direction provided to such pupils throughout the school and the territory? Which theoretical account do you prefer for yourself, the instructor, and why? Which theoretical account do you prefer for the pupils and why? FINAL Undertaking Date Due: Based on the constructs presented in this class, analyse your schoolroom and your school ‘s subject program. Include a treatment on how you communicate your outlooks to the pupils and parents. How do you make out to the parents/guardians of the ELL and Bilingual pupils? What has been tried and successful? What can be improved based on what you have learned? How has the inclusion of ELL/Bilingual pupils in the general instruction puting impacted schoolroom direction and subject? Why may classroom direction and subject be handled otherwise in general instruction categories, in ELL categories or in Bilingual categories? Should at that place be differences in attacks? Why or why non? Submit a paper in APA manner that is between 6-8 pages, non numbering the screen page or mention page. How to cite Preparing Your Classroom For The ELL Student, Essay examples

Camouflage With The Rebels Essay Example For Students

Camouflage With The Rebels Essay Bang, bang! Gunshots were fired into the open sky, or so I thought. I wondered if that shot was meant for anyone in particular or was it just because Ramadhan was fast approaching. Nevertheless, I continued on eating at the rooftop of my Lolas house. Here in Marawi, you learn to live life with striking beliefs and you adapt to their culture. A gunshot could mean many things; it could either be that there is a rido family feud or a festive celebration of some kind. When I first encountered such peculiar tradition, I panicked, shouted, cried and hid behind closed doors and cemented walls. I was afraid of flying bullets. But to my dismay, everyone around me just rejoiced and laughed. Ramadhan was a few hours away, and many show their extreme excitement through the triggering of such firearms. I learned to live with it eventually, until now that is. Weird yet strikingly true. As a student of Mindanao State University MSU, I have intellectually accepted their way of life and way of thinking. Being raised in different parts of the Arabian world, I was not used to witnessing such scenarios. I am proudly a Maranao myself, but these beliefs I was never aware of until now. One time, a man was killed two houses from ours. He laid there like an abandoned dead cat. Only after a few hours did people gathered around him, created a commotion and then left. Even the police did not come to investigate. They were afraid of interfering for fear of being involved themselves in the rido that caused the mans death. Believe it or not, just admiring a lady for having a sexy body would summon their guns to fire at you. Here, their pride comes first, and not some legal laws or officials could instruct them which is right and wrong. But do not get me wrong. Despite this, the other good traits and traditions of Maranaos I am certainly proud of. We are unique in our own way. This only means we have laid a strong foundation for our future generation the Maranaos cannot easily be stepped unto. Besides, the guns are only fired when we feel like we are not respected and are oppressed or harassed. And the end result: a unified city with people looking after one another, and sharing the blessings of Allah. As the Prophet Mohammad SAW said: All men are equal before the eyes of Allah. No rich, no poor. This we show in our community. Even the poor ones have the right to be heard. What is superb is the love we show for our Muslim brothers and sisters. We offer help to those who needs it, even those who are not of our blood, exchanging of ulam during meal times this I encounter everyday in my Lolas house, and the assurance that a fellow Maranao will let you borrow money even if you have just been acquainted for a few weeks. In Marawi, you will never be lost. The house of others is open for everyone to stay, and everyone knows everyone. Even the blind beggar on the side of the mosque, his life history everyone is aware of. The fenced mansion on the corner, closed yet their life is an open book. The lady on the bakery is sick again, so everyone pays a visit and prays for her health. The girl with the red car is getting married, her house flocked with well-wishers and advises to offer for the next big leap she is about to make. A kandori party is being held and visitors come in to watch the kulintangan, and mouthful bites of the exquisite cuisines such as dodol, kuning, manok a lalawagan, etc. I know others speak of my hometown as hazardous and unsafe, but Ive never walked in a place alone in the streets before without any fear attached. In other countries Ive been to, I could not do such thing. Maybe because I am from Marawi, I belong here so I feel free and unharmed all the time. .u2a79bdb750ea165f1de3fd3402146102 , .u2a79bdb750ea165f1de3fd3402146102 .postImageUrl , .u2a79bdb750ea165f1de3fd3402146102 .centered-text-area { min-height: 80px; position: relative; } .u2a79bdb750ea165f1de3fd3402146102 , .u2a79bdb750ea165f1de3fd3402146102:hover , .u2a79bdb750ea165f1de3fd3402146102:visited , .u2a79bdb750ea165f1de3fd3402146102:active { border:0!important; } .u2a79bdb750ea165f1de3fd3402146102 .clearfix:after { content: ""; display: table; clear: both; } .u2a79bdb750ea165f1de3fd3402146102 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2a79bdb750ea165f1de3fd3402146102:active , .u2a79bdb750ea165f1de3fd3402146102:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2a79bdb750ea165f1de3fd3402146102 .centered-text-area { width: 100%; position: relative ; } .u2a79bdb750ea165f1de3fd3402146102 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2a79bdb750ea165f1de3fd3402146102 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2a79bdb750ea165f1de3fd3402146102 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2a79bdb750ea165f1de3fd3402146102:hover .ctaButton { background-color: #34495E!important; } .u2a79bdb750ea165f1de3fd3402146102 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2a79bdb750ea165f1de3fd3402146102 .u2a79bdb750ea165f1de3fd3402146102-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2a79bdb750ea165f1de3fd3402146102:after { content: ""; display: block; clear: both; } READ: The adjective melodramatic EssayFrom waking up in the morning till hitting the bed at night, I am assured by my instincts that my day will be okay and no harm will strike upon me. Elders occasionally give us advices, especially the experts of our religion imams. Everywhere you go, youll feel like they are looking after you. Youll feel like you are loved. In my hometown, youll seldom hear fights nor hatred being expressed, wild teenagers at night nor loud parties. In short, my place is quiet, so quiet that when the clock strikes 6pm, no one is out in the streets. Everyone is in their homes, enjoying a great bonding with their families. Never could you hear youngsters running away nor families unstable. Even a man with 2 or more wives is still able to keep his family happy and intact. Seldom have I encountered an unstable family with dozens of problems to endure; instead, theyre always enthusiastic, blissful, and full of energy. I have proved these people are not rebels with firearms blatantly displayed, but rebels of God to spread His words and to live according to His teachings; and rebels for others to pull them off when they are dangling off a cliff, to look after them, and to guide them in the right path. I writhe in pain when I hear Muslims being stamped with the word terrorist on it. Ive known Muslims, Maranaos at least, my entire life and I strongly disagree with such. My people have no fault of having born to live a life as simple and conservative as they have been. Their beliefs and principles they want to inculcate in others minds the peace, tranquility, and love for humankind Islam has to offer. Yes, we are rebels. Rebels we are proud to be.

Forecast Storms Essay Research Paper If you free essay sample

Prognosis Storms Essay, Research Paper If you know where and when to look, you can handle yourself to a colorful show of atmospheric auras, musca volitanss and pillars. These images can state you something about the clouds overhead and possible alterations in the conditions. All of these images are created by light reflecting through cirrostratus clouds. These clouds occur at an height of 6,000-12,000 meters. They appear as a thin sheet or bed ( strata ) that is pure white. The bed of cloud is so thin ( merely 100-450 meters ) that is doesn # 8217 ; t befog the Sun or Moon, so you should be able to see your shadow. Cirrostratus is made of many types of ice crystals. However, four crystal forms are responsible for bring forthing most of the commonly see haloes-plate crystals, columns, capped columns and slugs. The most obvious aura is found around the Sun. If the bed of cirrostratus is extended, you # 8217 ; ll see an full ring. We will write a custom essay sample on Forecast Storms Essay Research Paper If you or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Within the bed of cloud, sunshine is striking and go throughing through the sides of randomly-oriented ice crystals. As the sunshine passes through each crystal, the light alterations way, or refracts. The radius of the whole depends on the sum of alteration in the way of the Sun # 8217 ; s visible radiation. Normally this is 22 grades. Since the Sun is 1/2 of a grade across, the radius of the aura is 44 sun-widths. Occasionally you may see a 2nd aura at 46 grades from the Sun ( that is, with a radius of 92 sun-widths ) . This is produced by sunshine passing through both the side and underside of each call stal. Moonlight will also produce a halo, around the moon, with the proper layer of cirrostatus. Another common optical effect is known as â€Å"mock suns† or â€Å"sun dogs† or â€Å"parhelia† (Greek for â€Å"with the sun†). These bright spots on either side of the sun, outside of the halo, occur when sunlight passes through the sides of capped columns, bullets and plate crystals, when these crystals are arranged with their sides vertical. The crystals wobble, diffusing and smearing the colours of the mock sun. You can see haloes and mock suns more clearly if you block out your view of the real sun by holding your hand in front of it at arm’s length. Another spectactular optical effect is the solar pillar. This is a vertical shaft of light the same colour as the sun stretching upwards from the sun and is most often seen at sunset or sunrise. It’s produced by sunlight reflecting of the base of plate and capped column crystals in the clouds . You can also see pillars in an ice fog, when it’s illuminated by streelights, or airport runway lights, for instance. The appearance of all these optical images is a good indication that the weather will change. Strong vertical air currents associated with low pressure storms carry moist air skyward, where the water freezes. High speed winds above the storm system push the ice crystals on ahead. When you see haloes around the sun or moon, you can be sure of two things-there are cirrostratus clounds above and, in a day or two, the skies will darken with an approaching storm.

King Lear Character is Destiny essays

King Lear Character is Destiny essays Character is destiny is a dominant theme that often appears in Shakespearean tragedy. In the play, King Lear this concept is portrayed through the characters of King Lear, Gloucester, and Edmund. The characteristics and the roles that each of the characters have within the society of the play determine the treatment that they receive from other characters as well as their destiny. In the play, Lear demonstrates various characteristics that can be classified as his tragic flaws. In the opening scene, Lears irrational basis for distributing the kingdom between his daughters reveals that he is accustomed to hypocrisy, that he is quick tempered, that he is impatient, and that he is unaware of human limitation. By asking his daughters to publicly display their love towards him, he reveals that he is accustomed to flattery. This also demonstrates that he is proud of his ability to exercise his will quickly and effectively. A.C Bradely comments on this tragic flaw by stating that A long life of absolute power, in which he as been flattered to the top of his bent, has produced in him that blindness to human limitation and that presumptuous self will . In the opening act, King Lear also demonstrates his quick tempered nature through the disowning of Cordelia and the banishment of Kent. When Lear does not hear what he expected from Cordelia, he disowns her as his daug hter without any rational thoughts. This demonstrates that he is accustomed to exercising his will. It also demonstrates that he believes that through his position as a monarch, he can even command human emotions such as love. In addition, when Lear hears what he expects from Goneril and Regan, he rewards them with a large portion of his kingdom. This reveals his gullible, generous, and unsuspicious nature. Overall, Lears characteristics are revealed in the first Act of the play. He is accustomed to exercising his will freely, he is gullible, ...

Nakheel and the launch of blue communites Essay

Nakheel and the launch of blue communites - Essay Example 3; Dubai). There is a need for research, development, and positive transformation of these locations with a long-term aim for Blue Communities to provide leadership in the development of sustainable coastal communities. Nakheel is still a young company, formed in 2001, but bin Salayem notes that the company is already a leader in the region, as well as internationally, and offers its pioneering approach as applied to Blue Communities (Dubai par. 7). Dubai's Real Estate Regulatory Authority (RERA) has made developers responsible for any structural damage to a property and defective installations for 10 years after project completion. The aims of the new law are to "monitor real-estate and development brokers, prevent fraudulent activities and increase investment" (Special Report par. 4). A Nakheel spokesman noted that the new policy is similar to already existing legislation in the UAE Civil Code. Nakheel's projects include The Palms, The World, and the forthcoming Waterfront, which when completed will add 1000 km of waterfront to Dubai. According to the spokesman for Nakheel, "We already guarantee the structural integrity of our properties for 10 years in our standard contracts, so this is not new to us" (Special Report par. 8). Nakheel has more than 1800 employees. It currently has US$60 billion worth of major projects spread across more than 2 billion square feet. The company is committed to ensuring leadership for Dubai in all areas of life with special focus on sustained development and environment (Zakaria). The idea behind Blue Communities, according to Abdul Rahman Kalantar, the company's managing director for design and development, is to "launch new thinking and working methods, given that the initiative itself is not confined to one company or one country, [but] it's rather available for all parties concerned with coastal communities" (Zakaria par. 4). When Dubai's building projects created land where none had existed before, a whole series of environmental concerns were raised. Nakheel met the challenge by initiating a global charter to define the best practice on how coastlines can be developed around the world. It's called Blue Communities and over the next three years is a call to action to the world (Think Blue). Almost half the world's coast is presently threatened by development related activities. At present, Dubai is building its coastline in harmony with nature. But, as more and more projects compete, how long can this be the case In North and Central America nearly a third of the coastline faces moderate to high threats from building for houses and industry. About half of South America's towns, resorts, and leisure communities are mushrooming, turning natural habitats into steel and concrete. It is noted that "an estimated 80 per cent of all life on earth is found in the sea" (Think Blue par. 2). The future of the planet depends on looking ahead and meeting challenges to sustain a natural environment. Issues that must be addressed on a worldwide basis, not just in Dubai and its environs, but throughout the globe, are part of Nakheel's Blue Communities initiatives, as follows (Lamb): Climate

Enterprise Risk Management at Google Research Paper

Enterprise Risk Management at Google - Research Paper Example Google has emerged as the front-runner in the market through its search engine and despite the present recessionary trends, the Company reported gross revenues for the third quarter of 2008 of $5.4 billion, which reflects an increase of 3% compared to the second quarter of 2008 and an increase of 31% compared to the same period last year (www.google.com/ financial release). But the Company also faces an increasing level of challenges on grounds of privacy and cultural issues on its websites.   ERP has been defined has been defined as â€Å"the discipline by which an organization in any industry assesses, controls, exploits, finances, and monitors risks from all sources for the purpose of increasing the organizations short- and long-term value to its stakeholders.† (www.casact.org, p 10). Before many of the accounting scandals such as the one at Enron erupted, risk assessment standards were considered a separate niche from regulating and auditing standards. But this has now been made a part of corporate governance, which is important in ensuring the economic health of corporations. Including risk assessment as a part of corporate governance provides investors the opportunity to periodically assess any potential risks that may arise. The Treadway Commission (COSO) issued a landmark report, in which it identified internal control measures that were necessary to ensure financial accountability and transparency in corporate governance. The three primary objectives of internal control according to this report are: 1) efficient and effective operations, (2) accurate financial reporting, and (3) compliance with laws and regulations.     

Economics CA Essay Example | Topics and Well Written Essays - 1000 words

Economics CA - Essay Example Comparatively, the supply of diamonds is so low that the usefulness of one diamond is greater than a glass of water, therefore, people are willing to pay a greater amount for diamond as compared to water. This concept can be illustrated with the help of the following graphs: According to the graph, the supply of water is almost horizontal, so where ever you shift the demand, the equilibrium price will always remain constant. In contrast to this the graph of diamonds show a steep supply, so it’s equilibrium price is not affected by the change in demand. We can apply the same concept to explain the reason why an athlete earns so much money. It takes a lot of time and effort to become a professional athlete. Not everyone is capable of becoming a pro athlete; therefore, the supply of a professional athlete is far less than other professions such as engineers, doctors, accountants etc. Moreover, there is an international demand for athletes as they are being liked by numerous fans that are willing to pay a large amount to buy tickets to see their favorite athlete compete. An athlete with a larger number of fans has a higher salary as compared to an athlete with a less number of fans. So, being in a less quantity ( low supply) and a large number of fans ( high demand) results in a high marginal utility of professional athletes, therefore their salaries are high and they make so much money by showing their performances to the audience. 2. A person’s wage is related to his/her worth to the firm. Use the background information and do some research on your own. Compare the marginal revenue product of a teacher to a professional athlete. Why is it different? Be sure to read the marginal productivity presentation on this topic prepared by the instructor. Ans. Marginal productivity is the increase in productivity by the addition of one additional unit of input. Marginal revenue product is closely related to marginal

About power supply

About power supply Type of Power Supply and their applications Power supply is a device used to provide the electric energy to operate the devices running by electric power. It has many special way to provide electric energy to a specific system â€Å" it is mother of the system â€Å" ( Brown, 2001, p.1 ). The basic function of power supply is to convert Alternative Current voltage to regulated   Direct Current voltage that required by electronic devices. A typical power supply has four different modules each of them has a specific function. Transformer is the first module and its function is to convert high voltage Alternative Current   to low voltage Direct Current. The second module is Rectifier and its main function is to convert low voltage Alternative Current to Direct Current. The third module is smoothing, the Direct Current produced by the rectifier is varying, so smoothing reduce this varying to small rippling. Last module is regulator, it set the Direct Current voltage to constant value by remove the ripples. This is a basic design of power supply. The design can be huge and complicated based on the requirements. This essay will present the four major types of power supply which are Linear Regulators and Switching Mode Power Supply, Programmable Power Supply, Uninterruptible Power Supply. The first type of power supply is Linear regulated power supply. It is the basic type of power supply. It produce the regulated output voltage by drop the input voltage. â€Å"it is though, a very electrically quiet power supply† (Brown, 2001, p.11). they are often used in ground based equipments and distributed power system. Linear regulated power supply function is to convert varying Alternative Current input to regulated Direct Current output. The typical circuit use in this type has tow range. One allow more voltage at low current and the other allow more current at low voltage. Linear regulated power supplies come in tow basic forms called series regulators and shunt regulators. Series regulated power supplies are most common form of linear regulated power supply. The power dissipated in series regulated device is the product of power supply output current and the voltage drop. Shunt regulated power supplies are simpler form of Linear Regulated power supply, but they are less efficient.   Simplicity is the main advantage of linear regulated power supplies. It is used in systems that require extremely low noise. They are more suitable and cost effective for low power applications. It is used in ground based applications and distributed power systems. Since the linear regulated power supply has very low power output voltage ripple, it is used in low noise / low ripple applications such as communication and radio device where noise is very sensitive. It is more efficient in the application which output voltage is nearly equal to input voltage. Second type of power supply is Switching Mode. It operates in ON-OFF mode. It uses switching circuits and energy storage elements such as capacitors and inductors to get the regulated output voltage. â€Å"These circuits are ideally lossless with 100% energy transfer† (Johnny, 2006, p.1). The main advantage of Switching Mode Power Supply is the higher efficiency because of low power dissipation. Switching Mode Power Supply is used in domestic products which often have universal inputs. Mobile phones have changed their power supply technology from linear regulated to Switching Mode Technology. It is widely used in aircraft electric power such as airplane ground support. Third type of power supply is Programmable Power Supply. It provide the power through a computer interface. It generally depends on both Linear regulated and Switched Mode technologies to produce accurate output power. Programmable power supplies are mainly used in automated equipment testing. They are also used in ultrasonic vibration measurement tools. Last type of power supply is Uninterruptible power supply. It is widely known as UPS or power back up. It is widely used as backup power to protect the devices from crashing due to sudden power loss. There are three major categories of Uninterruptible power supply, offline -standby, online and line-interactive. Offline /standby Uninterruptible power supply provides surge protection and battery back-up up to 20 minutes. When the input power supply falls below the starting level, then Uninterruptible power supply turns on its power circuit providing power backup to the device up in certain time (In this type 20   minutes). Line-Interactive Uninterruptible power supply generally uses only one main power convertor to generate the power. The typical protection time varies from 5 minutes to 30 minutes. The operation of Online Uninterruptible power supply is very similar to Standby or Line-Interactive type. The typical protection time varies between 5 minutes to 30 minutes. But, it provides electrical firewall between incoming utility power and sensitive electronic equipment. They are mainly used for surge protection and back power for computers, data centers and telecommunication equipment. They are used to provide the electric isolation for the equipments which are sensitive to power fluctuations. In conclusion, there are different sources of power being used to provide the power to the systems effectively and efficiently. For example, solar energy and wind power are being converting to electric energy to provide the power to large industrial applications. Power supplies are the heart of any system which requires electrical energy. They not only provide power but also provide the protection to the system against outside disturbances. Therefore, design and development considerations of a power supply are more important. As technology is growing, more advanced power supplies are being invented to provide best protection and efficient power to the devices. References: Brown, M. (2001), Power Supply Cook Book, MA, U.S.A, Butterworth- Heinemann. Bennet, C, Johnny (2006), Practical Computer Analysis of switched mode power supplies, FL, U.S.A, CRC Press. Hoff, Michael. and Samstad, Jeffrey, Technical Comparison of On-Line VS. Line-Interactive UPS [online]. Available: http:\www.apcmedia.com/salestools/JSII-5YQSBR_R0_EN.pdf [accessed February 18, 2010] Unknown. http://www.circuit-projects.com/power-supply/uninterruptible-power-supply-ups-basic-circuit-diagram.html, [accessed February 18, 2010] Understanding Linear Power Supply Operation, Application Note 1554 [online]. Available: http://cp.literature.agilent.com/litweb/pdf/5989-2291EN.pdf, [accessed February 16, 2010] Unknown. http://www.kpsec.freeuk.com/powersup.htm, [accessed February 17, 2010] Zhang, J, Henry. Linear Regulating and Switching Mode Power Supply Basics[online]. Available: http://www.techonline.com/article/pdf/showPDF.jhtml?id=1931034931[accessed February 15, 2010]

Determination Of An Unknown Amino Acid From Titration Essay -- essays

Determination of An Unknown Amino Acid From Titration Abstract Experiment 11 used a titration curve to determine the identity of an unknown amino acid. The initial pH of the solution was 1.96, and the pKa’s found experimentally were 2.0, 4.0, and 9.85. The accepted pKa values were found to be 2.10, 4.07, and 9.47. The molecular weight was calculated to be 176.3 while the accepted value was found to be 183.5. The identity of the unknown amino acid was established to be glutamic acid, hydrochloride. Introduction Amino acids are simple monomers which are strung together to form polymers (also called proteins). These monomers are characterized by the general structure shown in figure 1.   Ã‚  Ã‚  Ã‚  Ã‚  Fig. 1 Although the general structure of all amino acids follows figure 1, the presence of a zwitterion is made possible due to the basic properties of the NH2 group and the acidic properties of the COOH group. The amine group (NH2) is Lewis base because it has a lone electron pair which makes it susceptible to a coordinate covalent bond with a hydrogen ion. Also, the carboxylic group is a Lewis acidic because it is able to donate a hydrogen ion (Kotz et al., 1996). Other forms of amino acids also exist. Amino acids may exists as acidic or basic salts. For example, if the glycine reacted with HCl, the resulting amino acid would be glycine hydrochloride (see fig. 2). Glycine hydrochloride is an example of an acidic salt form of the amino acid. Likewise, if NaOH were added, the resulting amino acid would be sodium glycinate (see fig. 3), an example of a basic salt form.   Ã‚  Ã‚  Ã‚  Ã‚  Fig. 2   Ã‚  Ã‚  Ã‚  Ã‚  Fig. 3 Due to the nature of amino acids, a titration curve can be employed to identify an unknown amino acid. A titration curve is the plot of the pH versus the volume of titrant used. In the case of amino acids, the titrant will be both an acid and a base. The acid is a useful tool because it is able to add a proton to the amine group (see fig. 1). Likewise the base allows for removal of the proton from the carboxyl group by the addition of hydroxide. The addition of the strong acid or base does not necessarily yield a drastic jump in pH. The acid or base added is unable to contribute to the pH of the solution because the protons and hydroxide ions donated in solution are busy adding protons to the amine gr... ...unded series of crude estimates which were required. Likewise, the deviance of the calculated molecular weight can be attributed to these crude vehicles, because the change in volume (between equivalence points) were used in calculation. Conclusion The identity of an unknown amino acid was determined by establishing a titration curve. The equivalence and half-equivalence point, the pKa values, and the molecular weight were directly or indirectly found through the titration curve. The equivalence points were found through a crude method known as the trapezoidal method. The establishment of the equivalence points gave rise to the half equivalence points and the D volume (used in calculating the molecular weight). The half-equivalence points were directly used to find the pKa values of the unknown. The molecular weight could also be calculated. This data led to the determination of the identity of the unknown amino acid--glutamic acid, hydrochloride. References Jicha, D.; Hasset, K. Experiments in General Chemistry; Hunt: Dubuque, 1991:37- 53. Kotz, J.C.: Treichel , P. Jr. Chemistry and Chemical Reactivity; Harcourt-Brace: Fort Worth, 1996; 816-  Ã‚  Ã‚  Ã‚  Ã‚  837.

Report of the Interpretive Simulations

AllSmile Annual Report Years One – Three ————————————————- Bradyn Carson, Clarissa McMickle, Micheal Sullivan, Peiying Li â€Å"Perfect Smile Just a Brush Away† Mission Statement AllSmile’s mission is to provide quality toothpaste globally at a fair and honest price, providing customer service with a smile. Motto â€Å"Perfect Smile Just a Brush Away† ————————————————- Table of Contents To our ShareholdersPage 2 Potential Future Decisions Page 2 Challenges and Decisions in Year Three Page 3 Sales and Earnings Trends Page 4 Industry ComparisonPage 5 Income StatementPage 6 ———————————————— TO OUR SHAREHOLDERS Last year was a big year — we delivered strong results, launched fantastic new products and services, and positioned AllSmile for an incredible future. For fiscal year, we also maintained strong cost discipline resulting in cash flow from operations of $104. 7 million, an increase in manufacturer sales by 23 percent from the prior year. At the beginning of our first year we built a million dollar plant in Brazil. We look forward to all the opportunities this plant will provide for our company such as much lower cost of goods manufactured.We delivered these results by providing new products that help the families in the communities. We look forward to all the great opportunities in the future that our products will bring to Latin American individuals. Potential Future Decisions AllSmile has made an impact in the industry over the past three periods due to our ability to compete in terms of pricing, advertising, production, and distribution. We plan on increasing our competitiveness in the Latin American market by expanding our brand’s products to better serve our product demand and also by looking into new markets to enter.When deciding what new products to implement (if any), we will extensively research demographics, both social and economic, and potential demand for these products. It is very important for us to choose products that produce high margins. We will accomplish this by analyzing our costs associated with producing the products and determining the demand for the product. As far as pricing, AllSmile was able to compete with the large brands during the first three periods. We intend on continuing this, as well as focusing on competing better against local and regional brands in order to increase our total market share in Brazil.As the market matures in Brazil, we may need to enter a new market in order to increase revenues and maintain our strong growth. Some important characteristics we will analyze are: Population, GDP and GDP per capita, inflation, po verty, labor costs, shipping costs, tariffs, as well as other political, social, and economic factors. Since completion of our production plant after period one, our costs of goods manufactured has declined each year. This cost reduction will allow us to allocate more funds to areas that grow our revenue such as: advertising, promotion, and a larger sales force. Challenges and Decisions in Year ThreeOur group chose Brazil as the market to enter. We considered the national population, GPD, per capita income and other factors. Toothpaste is an ordinary and special commodity. It is ordinary, because you can easily find toothpaste everywhere, every household can afford it. It is special, because no matter a men, women, old people or children; both the workers and peasants, or drivers, or white-collar workers, and even national leaders; no matter the richest, the poor, all of them need to use it, it is a necessity product. Brazil's population is the largest in the choice of six countries , and their GDP is the highest, GDP / Capita is low.However, due to the universality of the toothpaste, toothpaste has low prices. It will not be a burden on the economy of the Brazilian family. Therefore, we have chosen Brazil as enter the market. Before the first sales year, we established in Brazil a native plant, which has a capacity of 100 million units. According to Brazil basic social characteristics, and several other major competitors’ product, we decided our product types covered by the child toothpaste for the kids, healthy toothpaste for the elder, white toothpaste for young people, economic toothpaste for family.Our team pricing standards are to ensure that company earnings, guaranteed price competitive enough in the market, and guaranteed consumers can afford the price. The end of the first year, we had 30% of the products left, in view of the traditional market accounted for 40. 5% of the overall toothpaste market, we decided to increase three sales people into traditional sales channels in the next year. Due to the selling of whole market Economy toothpaste are great, we add advertising investment. At the same time, the poor sell of children's toothpaste prompted us to reduce 5 million budgets on its advertising fee.According to the results of marketing, and sales of other companies, appropriate to improve the economy, white, healthy toothpaste price and their allowance, try to stimulate the sales. The end of the second year, we left 16% of the products, the market response is good, so we only slightly increased the economy toothpaste prices, reduce the allowance of white, healthy toothpaste. Given the improved performance, the other company has a large number of sales people, we added two sales people to Traditional channel, ten to the hypermarket channel, five to the wholesale channel, trying to expand the market.On the other hand, due to the increase of 17 sales people, the input is too high, so we decided to reduce the overall invest ment in advertising in the next year. Sales and Earnings Trends AllSmile has started off strong in period one and has maintained that momentum throughout the third period, with expectations of continuing the sales growth. At the end of period one AllSmile unit sales totaled 71. 8 million with a 6. 5% share. Our manufacturer sales totaled 72. 4 million with a 6. 2% share. Gross margins for the first period were 9. 5 million with a -24. 4 million net contribution.Even with negative contributions AllSmile momentum was able to carry us to a positive net contribution by the end of the third period. In the second period, AllSmile gained 12. 1 million in unit sales totaling 83. 9 million with a 7. 5 share. Manufacturer sales gained 17. 8 million totaling 90. 2 million with a 7. 3 share. Gross margins also gained 26. 4 million ending with 35. 9 million, which was a growth of 279. 5%. Net contribution also improved with only -3. 0 million compared to first periods -24. 4 million. Sales growt h continued in the third period as well with even higher numbers.The third period, AllSmile unit sales had a 13. 0% growth totaling 94. 7 million. Manufacturer sales had a 16. 1% growth totaling at 104. 7 million. Gross margins growth was 28. 9% ending at 46. 3 million. Finally net contribution finally ended positive with 10. 0 million. Unit Sales Manufacturer Sales Gross Margins Net Contributions By the end of period three, AllSmile earning trends showed that the Hypermarket channel we entered totaled 85. 2% of sales compared to the Traditional and Wholesale channels. Traditional channels totaled 8. % and Wholesales totaled 6. 0%. Industry Comparison AllSmile has six main competitors in Brazil: Britesmile, Clean+White, Dentacare, Eversmile, Local 1 and Regional 1. At the end of period one AllSmile ranked higher than Clean+White and Eversmile in market shares sales in Brazil. By the third period, AllSmile was competing head to head with Regionals, and Local competitors in market sha res. Period 3 Period 3 Throughout the industry overall, AllSmile is competing with Regional completion in all countries. AllSmile has gross margins of 44. 2%, compared to Regional completion that had 46. 6%.Even though Regional gross margins are slightly greater than ours, it is a great accomplishment for our company to surpass the other completion in our industry. AllSmile is well on our way to being the most competitive industry in the near future. Income Statement| For Periods ended 1, 2 and 3| (Values in Millions of Dollars)| Revenue| Period 3| Period 2| Period 1| Total Revenue|   | $104. 70|   | $90. 20|   | $72. 40 | Mfr. Allowance| 9. 6|   | 9. 1|   | 6. 5|   | Cost of Goods Sold| 47. 8|   | 44. 3|   | 42. 3|   | Shipping and Tariffs| 0. 9|   | 0. 8|   | 14. 1|   | Total COGS|   | 58. 4|   | 54. 2|   | 62. | Gross Margin|   | $46. 3 |   | $35. 9 |   | $9. 50 | |   |   |   |   |   |   | Expenses|   |   |   |   |   |   | Promotion Expense| 7. 6|   | 7. 5|   | 5|   | Advertising Expense| 10. 3|   | 14. 4|   | 13. 1|   | Sales Expense| 1. 7|   | 0. 7|   | 0. 5|   | Administrative Expense| 4|   | 3. 7|   | 2. 7|   | Total Expense|   | 23. 6|   | 26. 3|   | 21. 3| Contribution after Marketing|   | $22. 7 |   | $9. 60|   | ($11. 80)| |   | |   | |   | | Fixed Costs| 2. 4|   | 2. 3|   | 2. 2|   | Plant Deprecation| 10. 3|   | 10. 3|   | 10. 3|   | Total Fixed Costs|   | 12. 7|   | 12. 6|   | 12. 5| Net Income|   | $10. 00 |   | ($3. 00)|   | ($24. 40)|

Sentence Length - Definition, Examples, Recommendations

Sentence Length s, Recommendations Definition In English grammar, sentence length refers to the number of words in a sentence. Most readability formulas use the number of words in a sentence to measure its difficulty. Yet in some cases, a short sentence can be harder to read than a long one. Comprehension can sometimes be facilitated by longer sentences, especially those that contain coordinate structures. Contemporary style guides generally recommend varying the length of sentences to avoid monotony and achieve appropriate emphasis.   See Examples and Observations below. Also, see: Sentence VarietyBasic Sentence Structures in EnglishE.B. Whites Exercise in Sentence Length and VarietyEuphonyParagraph LengthThe Rhythm of Prose, by Robert Ray LorantSentence Variety in Alice Walkers Am I Blue?Sentence Variety in Thurbers Life and Hard TimesStyleWhat Is a Sentence?What Is Sentence Combining and How Does It Work? Examples and Observations When the great orator William Jennings Bryan accepted the Democratic nomination for president in 1896, the average length of a sentence in his speech was 104 words. Today, the average length of a sentence in a political speech is less than 20 words. Were simply in an age of directness and making our point more quickly.  (Bob Elliot and Kevin Carroll, Make Your Point! AuthorHouse, 2005)Varying your sentence length is much more important than varying your sentence pattern if you want to produce clear, interesting, readable prose.  (Gary A. Olson et al., Style and Readability in Business Writing: A Sentence-Combining Approach. Random House, 1985) Examples of Varied Sentence Length: Updike, Bryson, and Wodehouse That laugh said a strange thing. It said, This is fun. Baseball is meant to be fun, and not all the solemn money men in fur-collared greatcoats, not all the scruffy media cameramen and sour-faced reporters that crowd around the dugouts can quite smother the exhilarating spaciousness and grace of this impudently relaxed sport, a game of innumerable potential redemptions and curious disappointments. This is fun.  (John Updike, The First Kiss. Hugging the Shore: Essays and Criticism. Knopf, 1983)One of the great myths of life is that childhood passes quickly. In fact, because time moves more slowly in Kid Worldfive times more slowly in a classroom on a hot afternoon, eight times more slowly on any car journey of more than five miles (rising to eighty-six times more slowly when driving across Nebraska or Pennsylvania lengthwise), and so slowly during the last week before birthdays, Christmases, and summer vacations as to be functionally immeasurableit goes on for decades when measured in adult terms. It is an adult life that is over in a twinkling. (Bill Bryson, The Life and Times of the Thunderbolt Kid. Broadway Books, 2006)The young mans judgment was one at which few people with an eye for beauty would have cavilled. When the great revolution against Londons ugliness really starts and yelling hordes of artists and architects, maddened beyond endurance, finally take the law into their own hands and rage through the city burning and destroying, Wallingford Street, West Kensington, will surely not escape the torch. Long since it must have been marked down for destruction. For, though it possesses certain merits of a low practical kind, being inexpensive in the matter of rents and handy for the buses and the Underground, it is a peculiarly beastly little street. Situated in the middle of one of those districts where London breaks out into a sort of eczema of red brick, it consists of two parallel rows of semi-detached villas all exactly alike, each guarded by a rag ged evergreen hedge, each with coloured glass of an extremely regrettable nature let into the panels of the front door; and sensitive young impressionists from the artists colony up Holland Park way may sometimes be seen stumbling through it with hands over their eyes, muttering between clenched teeth How long? How long?  (P.G. Wodehouse, Leave It to Psmith, 1923) Ursula Le Guin on Short and Long Sentences Teachers trying to get school kids to write clearly, and journalists with their weird rules of writing, have filled a lot of heads with the notion that the only good sentence is a short sentence.This is true for convicted criminals.Very short sentences, isolated or in a series, are terrifically effective in the right place. Prose consisting entirely of short, syntactically simple sentences is monotonous, choppy, a blunt instrument. If short-sentence prose goes on very long, whatever its content, the thump-thump beat gives it a false simplicity that soon just sounds dumb. See Spot. See Jane. See Spot bite Jane...As Strunk and White say, variety in sentence length is whats needed. All short will sound stupid. All long will sound stuffy.In revision, you can consciously check for variety, and if youve fallen into a thumping of all short sentences or a wambling of all long ones, change them to achieve a varied rhythm and pace.  (Ursula Le Guin, Steering the Craft: Exercises and Discussi ons on Story Writing for the Lone Navigator or the Mutinous Crew. Eighth Mountain Press, 1998) Dont Just Write Words. Write Music. This sentence has five words. Here are five more words. Five-word sentences are fine. But several together become monotonous. Listen to what is happening. The writing is getting boring. The sound of it drones. Its like a stuck record. The ear demands some variety. Now listen. I vary the sentence length, and I create music. Music. The writing sings. It has a pleasant rhythm, a lilt, a harmony. I use short sentences. And I use sentences of medium length. And sometimes, when I am certain the reader is rested, I will engage him with a sentence of considerable length, a sentence that burns with energy and builds with all the impetus of a crescendo, the roll of the drums, the crash of the cymbalssounds that say listen to this, it is important.So write with a combination of short, medium, and long sentences. Create a sound that pleases the readers ear. Dont just write words. Write music.  (Gary Provost, 100 Ways to Improve Your Writing. Mentor, 1985) Sentence Length in Technical Writing Sometimes sentence length affects the quality of the writing. In general, an average of 15 to 20 words is effective for most technical communication. A series of 10-word sentences would be choppy. A series of 35-word sentences would probably be too demanding. And a succession of sentences of approximately the same length would be monotonous.In revising a draft, use your software to compute the average sentence length of a representative passage. (Mike Markel, Technical Communication, 9th ed. Bedford/St Martins, 2010) Sentence Length in Legal Writing Keep your average sentence length to about 20 words. The length of your sentences will determine the readability of your writing as much as any other quality. Thats why readability formulas rely so heavily on sentence length.Not only do you want a short average; you also need variety. That is, you should have some 35-word sentences and some 3-word sentences, as well as many in between. But monitor your average, and work hard to keep it to about 20 words. (Bryan A. Garner, Legal Writing in Plain English. University of Chicago Press, 2001) Sentence Length and Polysyndeton To dwell in a city which, much as you grumble at it, is after all very fairly a modern city; with crowds and shops and theatres and cafes and balls and receptions and dinner parties, and all the modern confusion of social pleasures and pains; to have at your door the good and evil of it all; and yet to be able in half an hour to gallop away and leave it a hundred miles, a hundred years, behind, and to look at the tufted broom glowing on a lonely tower-top in the still blue air, and the pale pink asphodels trembling none the less for the stillness, and the shaggy-legged shepherds leaning on their sticks in motionless brotherhood with the heaps of ruin, and the scrambling goats and staggering little kids treading out wild desert smells from the top of hollow-sounding mounds; and then to come back through one of the great gates and a couple of hours later find yourself in the world, dressed, introduced, entertained, inquiring, talking about Middlemarch to a young English lady or listeni ng to Neapolitan songs from a gentleman in a very low-cut shirtall this is to lead in a manner a double life and to gather from the hurrying hours more impressions than a mind of modest capacity quite knows how to dispose of. (Henry James, Italian Hours, 1909) The Lighter Side of Sentence Length Writers who wish to impart to their productions power and pungency, who wish to keep the readers attention upon the tiptoe of activity, who desire to escape the imputation of pedantry and who seek to surcharge their sentiments with sparkle and spirit, will do well to bear in mind constantly that long, lingering sentences, unduly overburdened with an abundance of phrases, clauses, and parenthetical observations of a more or less digressive character, are apt to be tiresome to the reader, especially if the subject matter be at all profound or ponderous, to place an undue strain upon his powers of concentration and to leave him with a confused concept of the ideas which the writer apparently has been at great pains to concentrate, while short, snappy sentences, on the other hand, with the frequent recurrence of subject and predicate, thus recalling and emphasizing the idea to be expressed as the development of the thought proceeds, like numerous signposts upon an untraveled road, these frequent breaks having the effect of taking a new hold upon the readers attention, oases in the desert of words, as it were, will be found to be much more effective, much more conducive to clarity, and far better calculated to preserve the contact, the wireless connection, so to speak, between the writer and the reader, provided, however, and it is always very easy to err through a too strict and too literal application of a general rule, that the sentences are not so short as to give a jerky, choppy, and sketchy effect and to scatter the readers attention so often as to send him wool-gathering completely. (Ellis O. Jones, comic playwright, anti-war activist, and editor of the original Life magazine. Reprinted in The Writer, December 1913)

The Pyramid Of Life

The Pyramid Of Life When you look at a pyramid, youll notice that its broad base gradually narrows as it extends upward. The same holds true for the organization of life on Earth. At the base of this hierarchical structure is the most inclusive level of organization, the biosphere. As you climb the pyramid, the levels become less encompassing and more specific. Lets take a look at this hierarchical structure for the organization of life, starting with the biosphere at the base and culminating with the atom at the peak. Hierarchical Structure of Life Biosphere: The biosphere includes all of the Earths biomes and all living organisms within. This includes areas on the Earths surface, below the Earths surface, and in the atmosphere. Biome: Biomes encompass all of the Earths ecosystems. They can be divided into regions of similar climate, plant life, and animal life. Biomes consist of both land biomes and aquatic biomes. The organisms in each biome have acquired special adaptations for living in their specific environment. Ecosystem: Ecosystems involve interactions between living organisms and their environment. This includes both living and nonliving material in an environment. An ecosystem contains many different types of communities. Extremophiles, for example, are organisms that thrive in extreme ecosystems such as salt lakes, hydrothermal vents, and in the stomachs of other organisms. Community: Communities consist of different populations (groups of organisms of the same species) in a given geographic area. From people and plants to bacteria and fungi, communities include the living organisms in an environment. The different populations interact with and influence one another in a given community. Energy flow is guided by the food webs and food chains in a community. Population: Populations are groups of organisms of the same species living in a specific community. Populations may increase in size or shrink depending on a number of environmental factors. A population is limited to a specific species. A population could be a species of plant, species of animal, or a bacterial colony. Organism: A living organism is a single individual of a species that exhibits the basic characteristics of life. Living organisms are highly ordered and have the ability to grow, develop, and reproduce. Complex organisms, including humans, rely on the cooperation between organ systems to exist. Organ System: Organ systems are groups of organs within an organism. Some examples are the circulatory, digestive, nervous, skeletal, and reproductive systems, which work together to keep the body functioning normally. For instance, nutrients obtained by the digestive system are distributed throughout the body by the circulatory system. Likewise, the circulatory system distributes oxygen that is taken in by the respiratory system. Organ: An organ is an independent part of the body of an organism that carries out specific functions. Organs include the heart, lungs, kidneys, skin, and ears. Organs are composed of different types of tissue arranged together to perform specific tasks. For example, the brain is composed of several different types including nervous and connective tissues. Tissue: Tissues are groups of cells with both a shared structure and function. Animal tissue can be grouped into four subunits: epithelial tissue, connective tissues, muscle tissue, and nervous tissue. Tissues are grouped together to form organs. Cell: Cells are the simplest form of living units. Processes that occur within the body are carried out on a cellular level. For example, when you move your leg, it is the responsibility of nerve cells to transmit these signals from your brain to the muscle cells in your leg. There are a number of different types of cells within the body including blood cells, fat cells, and stem cells. Cells of different categories of organisms include plant cells, animal cells, and bacterial cells. Organelle: Cells contain tiny structures called organelles, which are responsible for everything from housing the cells DNA to producing energy. Unlike organelles in prokaryotic cells, organelles in eukaryotic cells are often enclosed by a membrane. Examples of organelles include the nucleus, mitochondria, ribosomes, and chloroplasts. Molecule: Molecules are composed of atoms and are the smallest units of a compound. Molecules can be arranged into large molecular structures such as chromosomes, proteins, and lipids. Some of these large biological molecules may be grouped together to become the organelles that compose your cells. Atom: Finally, there is the ever so tiny atom. It takes extremely powerful microscopes to view these units of matter (anything that has mass and takes up space). Elements such as carbon, oxygen, and hydrogen are composed of atoms. Atoms bonded together to make molecules. For example, a water molecule consists of two hydrogen atoms bonded to an oxygen atom. Atoms represent the smallest and most specific unit of this hierarchical structure.

Public Health Care challenges with budget costs Essay

Public Health Care challenges with budget costs - Essay Example Most of the objectives of public health are difficult to meet due to insufficient funding. It is worth noting that the health of a community is dependent on an association formed between the public health sector and the curative sector. Over emphasis on one sector at the expense of the other pauses a major challenge. Public health is a wide field that covers numerous types of diseases. Public health services and activities not only cover prevention of communicable diseases but also lifestyle diseases. Several methods are used to achieve these goals. These methods include education, prevention modes such as vaccination and dietary methods, control of existing cases to reduce infection and elimination of the causative agents. All these activities require a thorough undertaking that requires numerous financial resources. The majority of public health administrators and personnel are unable to achieve their goals and objectives due to insufficient funding of the public health sector. In the United States, only three percent of the national spending goes towards public health services. This situation prevails in most countries worldwide despite the numerous complaints by the public health sector. Some of the factors that make it hard for the sector to source fund from governments include issues such as over emphasis on curative medicine as this appears to have more physical or case evidence. Another challenge in the public health sector in the funding process is that many countries are experiencing challenges balancing their budgets. It is a major challenge in the third world countries that do not have sufficient resources to spend as much as they would want to in the public health sectors. This strain is not only a challenge in the third world and developing nations but also in developed countries. For instance, the US is struggling to cover the deficit that has now stretched over the recent

Lanchester Liners Hospitality Database, SQL Essay

Lanchester Liners Hospitality Database, SQL - Essay Example Lanchester Liners Hospitality Database This report presents a detailed overview of design and Implementation of Hospitality Database for Lanchester Liners for holding information about their ships, the ports visited where hospitality is offered, and any corporate team-building events organised on-board. In addition, the report also offers a detailed discussion on multi-user access to a database including concurrency, locking, security and access control. 1. ... 85,'10/01/1975','Sails') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(1893233,'Amsterdam',61000,'05/09/1977','22.5') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(1029833,'Aurora',76000,'16/07/1980','24') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(1938821,'Black Prince',11209,'25/06/1976','24.5') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(2832911,'Black Watch',28668,'31/12/1981','21') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(9283321,'Dawn Princess',77000,'30/03/1984','21') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3903211,'Galaxy',77713,'21/09/1979','21.5') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(1120322,'Genesis',220000,'11/11/1978','22.3') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3829111,'Horizon',46811,'17/03/1975','21.4') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3822211,'Jewel of the Seas',90090,'20/08/1982 ','25') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values (4833928,'Norwegian Crown',34242,'01/06/1981','22') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3928111,'Norwegian Dawn',92250,'09/02/1978','25') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3920000,'Oceana',77000,'28/07/1982','21') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3029992,'Polynesia',430,'09/05/1972','Sails') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3400049,'Rhapsody',78491,'23/02/1975','22') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(2939222,'Sensation',70367,'31/12/1975','21') INTO SHIP(shipNo, shipName, Tonnage, buildDate, speed) Values(3992019,'Serenata',133500,'07/11/1974','20.5') SELECT * FROM DUAL; Populating

Comunication in organization Essay Example | Topics and Well Written Essays - 1250 words

Comunication in organization - Essay Example On the other hand, the model that the organizations adapt for communication is defines its effectiveness. Communication in an organization can contribute to its failure or its success (Downs & Adrian, 2004). This paper is a recommendation report that addresses the problem of communication in a business organization. It identifies the problems and recommends how an organization should deal with such problems related to communication. Communication Problems in an Organization Poor communication is a major problem in most organizations. It leads to failure of many projects, dissatisfaction of employees and eventually high turnover of employees hence causing huge losses to the organization. Poor communication also leads to lack of team work within the organization. This might result to low or dismal performance by employees. One major problem associated with poor communication is the lack of employees being informed about whatever is happening in the organization (Carroll, 2010). This ca n be facilitated by lack personal contact between workers and management. In most organization, there is a wide gap that exists between top managers and employees at the lowest level in the organization. As a result, it becomes difficult for information to flow effectively and efficiently from the top to bottom. Employees at the lower level stay in the dark, and they do not know what is happening. It is assumed that the modes of communication used can deliver important information to all employees. However, there are employees who do not use the modes of communication. For instance, where the top management is not in personal contact with the other employees, they might decide to use email as a mode of communication. Not all employees working in the organization have access to computers. Therefore, they do not use emails. It becomes difficult for such employees to be up to date about what is happening. It is imperative to note that the large gap in the organization has continued to increase especially with the advancement of technology. There is no personal contact since people are mostly using computers and cell phones for communication. Not all employees have access to these facilities. Managers who have excellent communication skills would prefer personal contact when communicating to their employees. The other problem associated with poor communication is the lack of clarity in the information received by employees from management (Carroll, 2010). It is very important for managers to communicate to their employees clearly. This is essential for successful communication to be effected. People are different and different employees interpret things in a different way. As a result, the managers need to clarify the issues they wish to communicate. Lack of clarity in information delivered by top managers might lead to different supervisors communicating messages that are conflicting to lower level employees. This leads to inconsistency of communication. There re sult is that there will be confusion among employees. This might affect the overall organizational performance. Poor communication also leads to luck of timely deliverance of information to employees. Employees do not get information when they need it (Carroll, 2010). This causes delays in decision making. It also delays projects especially if vital information is not received on good time. This is one reason that is likely to cause project failures. On the other

IFRS and GAAP Accounting Principles Essay Example for Free

IFRS and GAAP Accounting Principles Essay IFRS is also referred to as International Financial Reporting Standards. They are set of standards of accounting developed by International Accounting Standards Board (IASA). They are becoming the standards in the globe to be used for preparation of financial statements for the public companies. IASB is independent body which sets accounting standards which is based in London (McLaughlin, 2009). This body consists of fifteen members who are from nine countries including United States. IASB started operating in 2001 since it succeeded International Accounting Standards Committee. With desperate laws, cultures, tax regulation and commerce, individual nations, overtime have come so as to develop accounting systems of their own. In United States, Financial Accounting Standard Board (FASB), formed in year 1973, was third group which developed the Generally Accepted Accounting Principles (GAAP) in U. S, since the formal setting of standards which started in 1939. FASB is the first group in US which employed independently funded full-time professionals to be independent in accounting profession. Sanctioned officially in 1973 December, by Securities and Exchange Commission (SEC), which was federal regulator, FASB up to now continues setting accounting standards for U. S (Subramani, 2009). IASC was formed shortly after FASB had been formed in the same year so as to develop accounting standards which will be internationally accepted. During the early 1970s, economy of the globe was at that time marked by expansion of the cross-border activities. This time seemed to be right in considering whether there was a need to set universal accounting standards to address world which was shrinking (McLaughlin, 2009). IASC in their effort of promoting acceptance of one set standards of accounting globally, tried to write certain inclusive standards. Committee members often had difficult in achieving a common consensus on proper accounting treatment to transactions which were similar or the same (AICPA, 2010). They identified preferred treatments, but accounting which was different with also different results was as well allowed. They considered this as necessary so as to promote the acceptance of complete set for the world accounting standards. If specific standard was much different from that which was accepted generally in an individual country, that nation may not accept all the set standards. It was better in allowing some alternatives in order to bring many nations into the mix. International Accounting Standards Board (IASB) replaced IASC after it had issued 41accounting standards to be used internationally in 2001. Since formation of IASB, it has issued around eight IFRS and also they have modified several international accounting standards (IASs). In 2000, European Commission provided the international standards large boost as it announced initiative which required every listed company in the European union to be using IFRS starting the year 2005. Before mandatory introduction for all companies to use IFRS, all countries in European Community regulated separately their standards of reporting (McLaughlin, 2009). The measure of using IFRS did not affect the non-listed companies in Europe. European ministers’ council approved IFRS in 2002. At the start of 2005; approximate of 7000 companies effected the change. Around 6500 of these companies had been prior reporting GAAP in their own country, with almost 3000 of them in UK alone (Ernst Young, 2009). EU however, never endorsed three paragraphs in IAS 39, and these were standards which deal with measurements and recognition of the financial instruments. Volatility potential of the earnings which was related to such paragraphs’ accounting macro hedge as well as option of fair value made the standard setters to go back in the drawing board several times, but there was no appearance of silver bullets. Up to now, EU has not fully endorsed set of the IFRS which was promulgated by IASB (Jermakowicz, Epstein, 2008). Failure of EU to fully endorse these set of international standards is significant issues to several reasons, not the few which is requirement in the IAS1, financial statement presentation that is explicitly stated by a company that their financial statements are complying with the IFRS (McLaughlin, 2009). Companies are further not allowed to state their financial statements as complying with IFRS if it does not fully comply with whole body of the IFRS. The accounting standards so as to gain world wide acceptance, there is a need for them to be universally applied. It is necessary to have comparability. Financial statement set prepared using GAAP of country A is not comparable suddenly to another which is prepared using GAAP of country B since both of them on the top states IFRS (AICPA, 2010). United States key regulator priority is the consistent application of these standards. If to be accordance with the IFRS means the similar and same transactions have to be accounted in same way in every nation, then preparing financial statements according to IFRS will have to add value. Investors will no longer waste their effort and time in reconciling financial information when comparing to companies which are similar but in different countries (Subramani, 2009). Capital will then flow efficiently and at a low cost to companies in many places. Another major boost for acceptance of the IFRS was seen in 2002as the Norwalk Agreement was being signed and was reaffirmed in the Memorandum of Understanding in 2006. IASB in the London together with FASB in the Norwalk agreed to remove the differences in their standard sets and converge it on high-quality standards (Ernst Young, 2009). The emphasis was on high-quality and this meant that if the FASB standards or IASB standard was deemed to be better, then the convergence was would be on the superior one. If neither of them had sufficient standards which would qualify to be used internationally, then the two boards would jointly work together to produce new standards. Work is on progress in developing a conceptual single framework which will guide in setting future standards. Convergence between U. S GAAP and IFRS do not mean accounting standards should become identical. It means that in the cases where the transactions are similar or the same, then the accounting should be just the same, or if not so, the disclosures should be transparent to enable reader understand about the differences (Subramani, 2009). Also the standard setters are putting more effort to reduce the difference which is in the two systems. Three significant differences between IFRS and GAAP. The difference between the two set of standards include the following: in the US GAAP in the income statement, extraordinary items is restricted to some items which are both infrequent and unusual (McLaughlin, 2009). Negative goodwill usually is treated as an extraordinary item. In the IFRS, income statement usually prohibits extraordinary items. In the US GAAP the significant items in the income statement are presented separately at the face of income statement just as component of operation going on, where as in the IFRS significant items in the income statement separate the disclosure of nature and also the amount required, but it can be included in income statement or notes (Ernst Young, 2009). Changes in the equity in U. S PAAF are present in all the changes in every caption of the stockholders’ equity either in separate statement or foot note. Equity changes in IRFS at least, presents components which are related to expense and income recognized as section of separate statement (AICPA, 2010). Other equity changes are disclosed either in notes or presented as a part of one, combined statement in all equity changes. Three similarities between IFRS and GAAP. In both accounting standards, exchange losses and gains on the settled items and also on the monetary items which are unsettled should be taken to loss or profit for that period. When loss or gain on non-monetary items is directly recognized in equity, then that loss or gain is further taken to the equity (Ernst Young, 2009). On the other hand if losses or gains on non-monetary item are taken in loss or profit, then related component of exchange would further be included in loss or profit. Functional currency should be currency of primary economy in environment the business is operating. The other currencies should be treated or termed as foreign currencies. Presentation of currencies should be currencies used in presenting financial statement and is usually matter of one’s choice (AICPA, 2010). Financial statements should be prepared by the functional currency of the entity but may be presented by any other form of currency. Individual transactions should be translated at rate on date of transaction, or at any average rate for period if the rates do not significantly fluctuate. Identify three potential risks of IFRS and GAAP convergence. There are several risks which may affect companies as a result of the convergence. They include that; the convergence may risk tax rate and thus making it not to be effective to some companies, it may also risk the long term financial agreements and contracts, and it may also risk timing of the revenue recognition (Ernst Young, 2009).