Tuesday, December 24, 2019

How Social Complexity Develop Through Consensus Or Conflict

Did social complexity develop through consensus or conflict? In this essay I will be considering only but one of the many questions that archaeologists analyse when researching the human past. As the title suggests, did civilization, or, a term preferably used by scholars; social complexity, arise from a conflicted band of nomadic people or from a mutual consensus among them? As well as my own thought’s, I will be discussing the ideologies of a number of professionals, both in archaeology and social anthropology, focusing mainly on the early development of the archaic Mesopotamian and Mesoamerican civilisations. Conflict vs. Consensus Conflict theory is a term that was first advocated by the German philosopher and sociologist Karl Marx (1818-1883). First and foremost, it is important for us to understand how conflict within society can arise. Marx’s methodology or another phrase; ‘Marxism’, applies mainly to the rise of capitalism (i.e. advanced industrialised societies in which certain people came to own the means of production and exploited workers in order to enrich themselves). Marx saw this as resulting in class struggle and the eventual overthrow of the capitalist class. This is an emphasis on power and the control of people and land leading to oppression; in the context of this essay; oppression being the exercise of an authoritative figure of some kind acting in a cruel or unjust manner, note; this is more likely to apply to an already advanced society. In thisShow MoreRelatedThe Theory Of Human Actions, Decisions, Behavior, And Other External Elements Essay967 Words   |  4 Pagesin the development of sociology’s three foundational theories, --George Herbert Meade, Charles Horton Cooley, Auguste Comte, Herbert Spencer, Emile Durkheim, and Karl Marx-- established the framework of symbolic interactionism, functionalism, and conflict theory. Each played key roles in establishing the levels and focuses of analysis that are used in applying the three theoretical perspectives to the study of human actions, decisions, behavior, and other external elements, which can be explainedRead MoreUnderstanding A Relational Understanding Of Relational Relation With God And Community1325 Words   |  6 Pagescan give a conceptual understanding in relational terms to help clarify this ministry’s definition. I understand God to be the triune God, encompassing the Father, Son, and Holy Spirit. 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Monday, December 16, 2019

Midterm Free Essays

The Northern United States consists of a wide variety of people from different religious, ethnic and cultural backgrounds. Dutch, Swedes and Puritans were the early settlers who lived here before the American Revolution. Agriculture did not develop extensively here because the climate was cold and soils were rockier. We will write a custom essay sample on Midterm or any similar topic only for you Order Now Northern farmers were mainly subsistence farmers. They grew corn, wheat, beans and livestock. By the start of the nineteenth century the industrial revolution began in the North. Many European immigrants like the Irish, Germans and Scandinavians also moved to the North in large numbers. This led to the creation of large cities. Cincinnati, Chicago, Cleveland, Boston, Philadelphia and New York City were all large cities in the North (Milner, 1996). The North had an industrial sector with advanced financial and commercial services. Most of the farms in the North used free labor. The massive immigration of the 19th century brought new industries to America’s North to provide for the booming population. The North provided the greatest opportunities to new settlers. The Northern states were becoming more and more powerful as the populations increased. There was a desire in the Northern states to abolish slavery in the West which would soon become states. The economical structure of the Northern states, the Union, was vastly dependent on industry. Slavery did not exist in most of the Union, as there was no demand for it due to the type of industrial development taking place. As the Union had a paid work force, the profits made were lower and the cost of the finished manufactured item higher. In turn, the Union used the profits and purchased raw materials to use. This cycle is referred to as interdependency. The Southern United States constitutes a large geographical location which is famous for the early European colonial settlements, slavery, American Civil War and the legacy of the Confederate States. The American South was settled by British Colonists which also included Scots and Ulster-Scots. These people began their trade and cultural exchanges with the local Native Americans. The South witnessed the creation of large plantations which grew cash crops like cotton and tobacco. The South did not receive foreign immigration before the American Civil War. The population of the South was also mostly rural. There were very few large towns and cities. Slavery was considered a vital practice for the South’s economy. Wealthy slave owners dominated Southern politics and they defended the institution of slavery vigorously. This issue sharply divided the North and South. It would eventually lead to the American Civil War. Southerners also resented the domination of the North in American politics (Milner, 1996). The economy of the Southern states, the Confederacy, greatly if not entirely depended on the institution of slavery. The Confederacy was heavily reliant on agriculture, and they used the profits made from the sale of such raw materials to purchase finished goods to use and enjoy. Their major export was cotton, which thrived on the warm river deltas and could easily be shipped to major ocean ports from towns on the Mississippi and numerous river cities. Slavery was a key part of this, as slaves were the ones who harvested and planted the cotton. Being such an enormous unpaid work force, the profits made were extraordinarily high and the price for the unfinished goods drastically low in comparison; especially since he invention of the cotton gin in 1793 which made the work all that much easier and quicker. Many Americans migrated to the West in search of gold. The West was a land which had many opportunities for people. The Western countryside was rough and full of hurdles. Many Americans wanted to get out of the cities which were polluted and overcrowded. Some of them came in search of adventure while others fled because of poverty and religious discrimination. The West seemed to be an ideal place to become rich. Many settlers faced hostility from the Native American tribes living there. There were constant skirmishes and battles with the Native Americans which eventually led to their confinement to reservations. An area that was settled west of the Mississippi that was affected by its natural environment is the Great Plains. Probably more than any other region of the West, the natural environment played havoc with those living there. The years between 1843 and 1869 are the years when most of the famous covered-wagon migration took place. During those years, thousands of people moved west, looking for better lives. The people moved in long trains of covered wagons, exposed to every sort of danger and hardship. Trails were formed, most notably the Oregon Trail. Although many people died on the long journey, people kept moving west (Milner, 1996). People were migrating in search of fertile land and economic opportunities beyond the pre-existing border of the nation. There were many other more specific reasons for the expansion as well. One of the main economic attractions of the west was the discovery of gold ion California in 1848. People went west at the thought of becoming rich fast. They had no idea exactly how wild the west would prove to be. Others belonging to the lower classes were enticed to the west by the free land. All these three areas now form part of the United States of America. All of them started as agricultural lands which have now become heavily industrialized. References: Milner II, Clyde A; The Oxford History of the United States of America. Oxford University Press; Reprint edition, 1996       How to cite Midterm, Essay examples Midterm Free Essays Midterm Free Essays Description: Preferred language style: English(U.S.) Please double-space the exam, 12 font, and send it to me thru the Assignment Drop Box. We will write a custom essay sample on Midterm or any similar topic only for you Order Now There are 3 questions worth a total of 50 points (about 16.6 points a piece). The questions have multiple-parts. Answer all of the parts for each question. 2. CJ experts know that it is difficult to evaluate just how risky an offender`s future behavior might be. What are some of the problems associated with measuring risk? Explain why it is important to try to measure an offender`s risk. How does measuring risk help the CJ system operate more effectively? http://www.francistimko.com/Risk/RISK%20ASSESSMENT.htm#TOC2_4 3. What does it mean to classify probationers? Why do probation departments classify the offenders on their caseloads? Imagine yourself as a probation officer – which classification of probationers would you prefer to supervise and why? HINTS: Write well, edit. DO NOT discuss prisoners, prisons, jails, incarceration. You aren`t in that class. You are in a community corrections class. All of these questions require some reading from you textbook. Don`t try to answer any of the questions without reading the appropriate section of your text. I expect and want you to read yout textbook as you prepare the mid-term. Answer the questions I asked. Don`t answer questions I didn`t ask. Intermediate Sanctions:   Range of sentencing options that, â€Å"fall somewhere between outright imprisonment and simple probationary release back into the community. Michael J. Russel, former director of the NIJ says that â€Å"intermediate punishments are intended to provide prosecutors, judges, and corrections officials with sentencing options that permit them to apply appropriate punishments to convicted offenders while not being constrained   by the traditional choice between prison and probation.   Rather than substituting for prison or probation, however, these sanctions, which include †¦ bridge the gap between those options and provide innovative ways to ensure swift and certain punishment. – From the introduction to James Austin, Michael Jones, and Melissa Boylard, The Growing Use of Jail 1. Some people argue that intermediate sanctions are the best new approach to sentencing offenders in the community.   Define what experts mean by ‘intermediate sanctions’ and what they are designed to do BOTH for offenders and the CJ system.   How do experts justify the need for intermediate sanctions?   Intermediate sanctions are controversial.   Why? â€Å"Intermediate sanctions† is a term used for punishments that bridge the spectrum between prison and probation.   They include intensive supervision probation, work release, house arrest, day fines, asset forfeiture, restitution, community service, boot camp and, occasionally, substance abuse treatment programs. These programs are intended to provide swift and certain punishment while decreasing the economic burden of the prison system, and simultaneously helping society feel that criminals are punished with something more than a slap on the wrist. They are also intended to provide low risk offenders with the intervention and assistance that they need in the hopes of reducing recidivism.   Intermediate sanctions also theoretically decrease the risk that a low level offender will become â€Å"hardened† during incarceration. IS is controversial, for the most part, because research has shown that it does not accomplish the goals that have been set.   Random experiments involving the assignment of offenders to ISP or probation showed no statistical differences in rearrest, but significantly increased technical violations of parole among the offenders enrolled in the intensively supervised program. From that experiment, it is assumed that although ISP programs cost MORE to run, they are no more effective in reducing recidivism than traditional probation programs.   Forfeiture judgments, in which the government confiscates property obtained with illegal money, have been successfully challenged in court.   NIJ department studies of boot camp programs have shown that the programs generally do not last long enough to reduce recidivism.   When the programs did last long enough to have that impact, they offered no real cost benefits to traditional incarceration. 2. CJ experts know that it is difficult to evaluate just how risky an offender`s future behavior might be. What are some of the problems associated with measuring risk? Explain why it is important to try to measure an offender`s risk. How does measuring risk help the CJ system operate more effectively? Although many assessments exist to evaluate an offender’s future risk, all assessments contain some flaws – They assess different values (which may vary, depending on the community’s needs), every prediction instrument contains hidden policy and value decisions, and anyone using a standardized assessment has to pay yearly fees to the proprietary vendor.   For the above reasons, several societies have elected to develop their own assessments – but with this choice comes the problems associated with working the bugs out and making sure that the assessments are accurately measuring that which is intended. It is important to measure an offender’s risk of recidivism as well as his risk of escalating the violence of his attacks in order to adequately protect society while keeping the cost of the criminal justice system to its absolute minimum.   Measuring offender’s risk and adjusting the conditions of probation or intermediate sanctions accordingly theoretically decreases the likelihood of a repeat offense, which physically protects society and assists in keeping the operating costs of the system lower due to NOT having to re-house this particular offender. 3. What does it mean to classify probationers? Why do probation departments classify the offenders on their caseloads? Imagine yourself as a probation officer – which classification of probationers would you prefer to supervise and why? Probationers are classified by risk and need within the first thirty days hat they are assigned to a PO.   The risk is the total of the scores for address changes, employment, substance abuse, attitude, age at first conviction, prior offenses and prior assault offenses.   Each item is weighted and totaled, and the result is combined with the need score. Need scores are based on vocational skills, employment issues, financial stability, family stability, emotional and psychological issues, substance abuse, health, sexual behavior, and officer’s impression.   Probationers are the classified into high, medium, and low categories using predetermined values.   A higher risk assessment is considered to correlate to an increased risk of probation violations.   Probation officers use this risk assessment to determine how to most effectively allocate their resources of time and energy, while attempting to insure that each offender receives sufficient amounts of each to prevent violations of the probation agreement, and to catch any violations that do occur. Although it may seem irrational, I believe that if I were a PO I would prefer to supervise medium to high level risks, simply because the research indicates that – regardless of risk assessment – there is an inverse relationship between repeat violations and the level of supervision offenders receive.   It is my opinion that officers who are assigned low risk offenders may be less vigilant about catching offenses, or that the offenders may feel like they have sufficient opportunity to engage in criminal behavior, which results in a greater danger to potential victims of these crimes.   An officer supervising a released rapist, for example, may find it easier to attain needed resources than one supervising an identity thief, despite the fact that the identity thief is as likely to re-offend – simply because rape is an assault crime. How to cite Midterm, Essay examples

Sunday, December 8, 2019

Market Recognition Of Accounting Disclosure -Myassignmenthelp.Com

Question: Discuss About The Market Recognition Of Accounting Disclosure? Answer: Introducation The company that is available for the purpose of the study is Leighton Holding Limited. The company is listed company in the Australian Stock Exchange and annual report for the financial year ending 31st of December 2016 has been considered. In accordance with the note number three of the annual report of the company for the year ending 31st of December 2016, the impairment has been charged only for the three items. The three items are property plant and equipment and the intangibles assets and the trade debtors. The intangibles asset includes the goodwill and other intangibles on which the impairment has been charged. The property plant and equipment includes land, buildings, leasehold land buildings and improvements and plant and equipment. The trade debtor includes the amount that will be received from the trading vendors to whom the goods have been sold or the services have been provided. The impairment has been grouped under the head of the expenses. The amount of the expenses h as been mentioned in the consolidated statement of profit and loss account. Thus, the company has tested for impairment in respect of the above assets. The procedures that have been adopted by the company have been listed in annual report of the company. At first, in note number fifteen of the annual report of the company, the impairment testing of the goodwill has been detailed. For the purpose of the impairment testing, the cash generating units have been identified and the goodwill is allocated to each of the cash generating unit. The similar has continued with the $120.20 million of allocation of the goodwill to the cash generating units which have been identified in the construction segment. And the remaining amount of goodwill has been allocated to the other segments amounting to $350.70 million. After allocating the same, the recoverable amount has been identified in accordance with the provisions of the financial accounting standard 136 on the impairment of assets. Recoverable amount is calculated as the higher of the value in use and the price that is received on selling the particular item or the asset including the intangibles assets of the company. The value in use is the discounted value of the estimated future cash flow s at present and including the value of the residual at present. For the purpose of the value in use the cash flow projections have been made using the companys business plan and the forecasted projections (AASB, 2016). After intangibles the second assets which have been tested for the impairment is the trade debtor. The trade debtors have been tested for impairment in accordance with the credit risk. It means as to how far the debtors will be able to repay their obligations and met their liabilities. The ageing schedule has been made accordingly and the impairment has been made. The third class of assets that have been impaired is the property plant and equipment and for that the value in use and the net selling price has been identified. The value in use has been calculated on the cash flows based on the business plan. Thereafter, the recoverable amount has been identified and the same has been compared with the carrying amount of the company and then it has been identified that the recoverable amount is higher and accordingly the impairment has not been booked. Yes, the company has recorded the expenditure on impairment in the consolidated statement of profit and loss under the head of the Expenses. The expenses have been detailed in the Note number 3 of the financial statement of the company. The impairment on intangibles has been charged equivalent to the amount of ten million dollar. The amount of 3.5 million dollar has been charged as an impairment of trade debtors. During the year under consideration the company has not charged any impairment on the property plant and equipment. The basic reason for not providing for the impairment is that the company has identified that the recoverable amount of the assets including in the property plant and equipment is more than the carrying amount as on that date and thus no impairment has been charged. Thus, in this manner, the company has charged the impairment expenditures in the financial statements. As per note number fifteen of the financial statements of the company relating to the intangibles of the company, following are the key estimates and the assumptions that have been considered for the purpose of conducting the impairment testing at the balance sheet date: Three cash generating units have been identified for the intangibles of the company. These are construction, mining and mineral processing and services. For all the three cash generating units five key assumptions have been made for determining the recoverable amount of the intangibles. These five key assumptions are market or segment growth, commodity price stability, inflation rates and foreign currency rates, discount rate and growth rate. The first key assumption relates to the forecasts of the economy and how far the group is associated with the conditions that is prevalent in the market. It means whether the group is active and to what extent. The second key assumption relates to the detailed analysis of the forecasts of the price of the products and the adjustment if any made by the group on the basis of the actual experience. The third key assumption relates to the inflation rates and the foreign currency rates. The forecasts that are estimated by the company in their business plan totally depend upon the inflation rates and currency rates. It is because in case there is major effect from foreign currency for instance then the company will have to consider the provision for hedging of the transactions for saving the lost money or the amount. The fourth key assumption relates to the discount rate which the group has adopted for discounting the estimated cash flows for the future years in order to arrive at the present value. The assumption regarding discount rate also includes the risk factor that is present in the market as well as in the country in which the group is operating including the industry also. The fifth key assumption relates to the growth rate. Growth rate is the rate at which the companys net revenue and net worth will be growing on year on year basis. The growth rate is assumed by taking into consideration the market conditions that is prevalent in the organization and the business plan that has been laid down by the company in its annual report for the concerned year. Apart from these assumptions, the company has also included the assumption on the basis of the risk factors like liquidity risk and credit risk and accordingly the provision for the impairment of debtors have been made in case the debtors are not able to pay and correspondingly the credit risk is identified as high. Thus, in this way, the aforementioned key assumptions and estimates have been considered for impairment testing. Yes, I have identified some sort of subjectivity in the impairment testing process. It is because the company has not impaired any part of the property plant and equipment during the year under consideration and has mentioned that the recoverable amount is higher than the carrying amount and hence no impairment expenditure has been charged to statement of the profit and loss account. This subjectivity has overvalued the assets of the company and thus have increased the net worth of the company which otherwise should have been decreased by the amount of the impairment charged if any. The impairment testing that the company has adopted and followed is very interesting. It is because of the five key assumption and the estimates that the company has made in its annual report for the testing of the impairment and mainly the intangibles. Secondly the effect of each of the key assumption have been detailed which have given the more insight of the subject. Lastly, the company has mentioned the three cash generating units and has followed the provisions of the accounting standard only. The new insights that have been gained through the analysis of the annual report are that the key assumptions and the estimates shall be made whenever the asset is being considered for the test of the impairment. Without the proper estimates the impairment testing could not be made in an effective and efficient manner. Australian accounting standard 13 on the Fair Value Measurement prescribes how the fair value shall be measured (AASB, 2016). The fair values have been determined either with the use of the quoted market price or the net present value of the estimated future cash flows that have been made by the company. The company has mentioned the same in the note number 35 of the annual report of the company and accordingly have divided the financial instruments in accordance with the three levels and then the fair value have been measured. Economic reality refers to financial reality in relation to the statement mentioned by IASB meeting head. Every company should bound by the accounting standard issued by IASB and should follow the accounting treatment mentioned in the accounting standard so that their financial statements represent the true and fair view and they can be comparable as economic level and can be used for making decisions (Ely, 2015). The accounting standard for leases before changes suggest recording of operating lease liability as contingent liability instead of actual liability which result in showing of high net worth of the companies and high value of their share price. This fact hurt the economic reality feature of the financial statement as values of the net asset are manipulated by the company. Thus, the belief of the chairperson becomes true in relation to economic reality of the companies and their net worth (Day and Stuart, 2013). The chairperson has mentioned in their speech that the debts shown outside the balance sheet are 66times of the total debts shown by the company in their balance sheet as liability. The major reason for this statement is that the leases are categorized in two major parts as financial lease and operating lease. The operating lease will not find any place in the balance sheet in the accounting treatment as mentioned in accounting standard before changes (Singh, 2011). The companies are majorly entering into operating lease contracts because of this accounting treatment as directed by accounting standard and showing their liabilities towards operating lease as contingent liability which is mentioned as notes to balance sheet. And with the increase in no of such contracts enhances the accumulated liabilities shown as contingent liability which will become around 66 times higher than actual liabilities of the company at a point of time (Ma, 2011). The statement said by Chairperson regarding no playing fields available for Airline companies as they will not take advantage from the loop holes which were available in prior accounting standard for leases of recording the operating leases in financial statements as contingent liability (Singer, 2017). Some of the new airlines will not take advantage of this as taken by major airlines player in the old accounting standard on leases. Also, some of the financial statements of the airline companies have the old treatment and their financial statements cannot be used making comparison and analytical review for taking certain major decisions which can be helpful in making opinion about the airline company or which help in attracting the investors. Thus, airlines companies cannot play with their contracts treatments about lease contracts and manipulate the financial statements (Gross, 2014). The statement mentioned by the chairman of IASB regarding the popularity of the new accounting standard on lease is seems to be true as the one of the foremost reason for the same is that after the changes the companies who are taking advantage from the missing facts in the old standard will not able to take advantage (Lim, 2014). The companies will not able to fooled their investors and management by showing the short term liabilities as contingent liabilities. Second fact is that the cost and man power in terms of professional skills are required for implementation will be high and the company owner will resist for the implementation of the same in the accounting treatment. Also, rental contracts will gain more popularity than the lease contracts. After implementation of new standard other options apart from lease contracts become more lucrative for companies as they can have more net worth in other options (Knubley, 2010; Moore and Nagy, 2013). The head of IASB has said the statement of having better investment decisions and management decisions with the aim of having new developments in the field of the lease accounting and their presentation. The statement has been said because the new changes in accounting standard create more clarity in the presentation of leases in the financial statements of the company. Recognition of Operating lease in the balance sheet face help in clear picture about the actual net assets position of the company which is the major base for investors while taking decisions regarding in investment to be made in the company. Also in the same manner while making the decision of buy or lease by the management of the company, the management is mainly looking for earnings in relation to net assets employed in the company which is accurate and shows actual after the new changes of accounting standard. Thus, the new standard motivates and encourages better investment decisions and management decisions with more transparency (FASB, 2016). References AASB, (2016), Impairment of Assets available at https://www.aasb.gov.au/admin/file/content105/c9/AASB136_07-04_COMPjun09_01-10.pdf accessed on {23-01-2018} AASB, (2016), Financial Instruments: Recognition and Measurement available at https://www.aasb.gov.au/admin/file/content105/c9/AASB139_07-04_COMPoct10_01-11.pdf accessed on {23-01-2018}. Company Official Website, (2017), Annual Report 2016, available on https://www.perpetuallimited.com.au accessed on {23/01/2018}. Day, R. and Stuart, R., (2013), New lease accounting proposal: what it means and what companies can do to prepare.Financial Executive,29(6), pp.11-13. FASB, (2016), New Guidance on Lease Accounting available at https://www.fasb.org/jsp/FASB/FASBContent_C/NewsPagecid=1176167901466 accessed on {23/01/2018}. Ely, K.M., (2015), Operating lease accounting and the market's assessment of equity risk.Journal of Accounting Research, pp.397-415 Gross, A.D, (2014). The path of lease resistance: How changes to lease accounting treatment may impact your business. Business Horizons,57(6), pp.759-765. Knubley, R., (2010). Proposed changes to lease accounting.Journal of Property Investment Finance,28(5), pp.322-327 Lim, S.C., (2014), Market Recognition of the Accounting Disclosure and Economic Benefits of Operating Leases: Evidence from Borrowing Costs and Credit Ratings. Ma W, (2011), Impact on Financial Statements of New Accounting model for leases available at https://digitalcommons.uconn.edu/cgi/viewcontent.cgi?article=1194context=srhonors_theses accessed on {23/01/2018} Moore, S. and Nagy, A., (2013), CONTRACT STRUCTURING UNDER THE NEW LEASE ACCOUNTING RULES: THE CASE OF CUSTOM DESIGN RETAIL, INC.Global Perspectives on Accounting Education,10, p.81 Singer, R, ( 2017), Accountinq for Leases Under the New Standard, Part 1: Definition and Classification of Leases and Lessee Accounting.CPA Journal,87(8). Singh, A.,( 2011). A restaurant case study of lease accounting impacts of proposed changes in lease accounting rules.International Journal of Contemporary Hospitality Management,23(6), pp.820-839.

Saturday, November 30, 2019

Tess Of The Durbervilles Essay Assignment Example For Students

Tess Of The Durbervilles Essay Assignment Tess Of The DUrbervillesIn the novel Tess of the DUrbervilles by Thomas Hardy, Tess is faced with manydifferent levels of happiness, from pure joy to absolute unhappiness. As shemoves from location to location, the setting of these places portrays Tess joy. From her pure happiness at Talbothays Dairy, to the turning point of Tesss joyat the old DUrberville house, to her most unforgiving stay at Flintcomb-Ash, toher final contentness before her death at Bramshurst Court, the reader seesatmospheric changes that diminish then climb back up. Hardy thoroughlydemonstrates through his descriptions of her surroundings how Tess will feelwhile stationed in each place. After Tesss life has been torn apart by AlecDUrberville she needs to seek refuge. By leaving her home town of Marlott, sheis able to start her life anew. She escapes to the jovial atmosphere ofTalbothays Dairy. As Tess crosses over the ridge of the hill it seems as thoughshe is switching worlds. Hardys description portrays the field as abilliard table of indefinite length (Hardy 98) with a carpetedlevel, which stretched to the east and the west as far as the eye couldreach (97). The land is described as being as limitless as Tess joy. Thearea is plush and beautiful, and here, Tess i s able to relax and be free of herpast. Tess whimsical eye (98)sees vivid green moss(98). This gives the area a childlike appeal, as though you can be young andhappy while at Talbothays Dairy. Tess feels warm as she watches theshadows with as much care over each contour as if it had been theprofile of a Court beauty on a palace wall (98). Even the cows have amajestic magnetism as the white reflected the sunshine indazzling brilliancy (99). Talbothays Dairy is glowing with joy and thiswarmth finds its way to a well-needing Tess. Tess is able to feel happy againand that she really had laid a new foundation for her future. Theconviction bred serenity (101). This happy feeling continues throughoutTess stay, as she remeets Angel, and falls in love. After their marriage, Tessand Angel go to live in an old DUrberville house near Wellbridge Mill. As theyare leaving Talbothays Dairy they hear a cock crow. The crowd immediatelythinks of the old wifes tale of an afternoon cock meaning bad luc k. While theytry to dismiss it saying that its not what you think: tisimpossible! (Hardy 202), it sets the backdrop for what is to come. Themood and setting upon their arrival to the DUrberville house are ominous,continuing the cocks effect. Tess is depressed by the house, exclaimingThose horrid women! (Hardy 203) when she sees portraits of herancestors. As the night grew longer the restful dead leaves of thepreceding autumn were stirred to irritated resurrection, and whirled aboutunwillingly, and tapped against the shutters. It soon began to rain (Hardy204). Tess happiness begins to falter with the rain. She proceeds to tell Angelthe story of her past, while the ashes under the grate were lit by thefire vertically, like a torrid waste (Hardy 211). Hardy describes thecoals in the fire as having a Last Day luridness which penetrates toTess, and results in her separating from Angel. This mysterious atmosphere isportrayed by Hardy in order to be a turning point and start the decrease o f Tessjoy . As a result of her past, Angel leaves Tess, and Hardy sends her to work atFlintcomb-Ash. Flintcomb-Ash is shown as a brutally unforgiving place. It isthrough this dismal atmosphere that Hardy shows when Tess hits the bottom of herhappiness. Even while Tess is heading towards Flintcomb-Ash Hardy shows thechange. The air was dry and cold and the long cart-roads were blown white anddusty within a few hours after the rain (263). Tess becomes part of thestroke of raindrops, the burn of sunbeams, and the stress of winds. Thereis no passion in her now (262). Tess finds herself approaching an area ofirregular chalk -table land (263) compared to the lush, green fieldsof Talbothays Dairy. She enters the remains of a village in a slightdepression (263). The land is horrid with its stubborn soil(264) and Tess realizes that the walls to be the only friend she (264). It is appropriate that the village is filled with melancholydescriptions, as this is exactly how Tess feels. Her lonel iness, like that ofthe village was excessive (264). This gloom remains with for as longas she stays at Flintcomb-Ash. It is significant of all the hardships Tess haspassed through, from she experiences with Alec to her strife with Angel, thatTess sees the desolate drab (267) of a land in differentdegrees of dampness (267). Tess heart is as cold as the land. .u00aa68c6690b45d91b2eb33bd29db2f4 , .u00aa68c6690b45d91b2eb33bd29db2f4 .postImageUrl , .u00aa68c6690b45d91b2eb33bd29db2f4 .centered-text-area { min-height: 80px; position: relative; } .u00aa68c6690b45d91b2eb33bd29db2f4 , .u00aa68c6690b45d91b2eb33bd29db2f4:hover , .u00aa68c6690b45d91b2eb33bd29db2f4:visited , .u00aa68c6690b45d91b2eb33bd29db2f4:active { border:0!important; } .u00aa68c6690b45d91b2eb33bd29db2f4 .clearfix:after { content: ""; display: table; clear: both; } .u00aa68c6690b45d91b2eb33bd29db2f4 { 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; } .u00aa68c6690b45d91b2eb33bd29db2f4:active , .u00aa68c6690b45d91b2eb33bd29db2f4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u00aa68c6690b45d91b2eb33bd29db2f4 .centered-text-area { width: 100%; position: relative ; } .u00aa68c6690b45d91b2eb33bd29db2f4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u00aa68c6690b45d91b2eb33bd29db2f4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u00aa68c6690b45d91b2eb33bd29db2f4 .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; } .u00aa68c6690b45d91b2eb33bd29db2f4:hover .ctaButton { background-color: #34495E!important; } .u00aa68c6690b45d91b2eb33bd29db2f4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u00aa68c6690b45d91b2eb33bd29db2f4 .u00aa68c6690b45d91b2eb33bd29db2f4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u00aa68c6690b45d91b2eb33bd29db2f4:after { content: ""; display: block; clear: both; } READ: Metaphysics in "Hamlet" Essay We will write a custom essay on Tess Of The Durbervilles Assignment specifically for you for only $16.38 $13.9/page Order now Flintcomb-Ash makes Tess spiritless. She is dismal without Angel and will remainso for as long as she stays. After Alecs death, Tess and angel sneak happilyoff to an empty cottage snug in the woods of Bramshurst court. While here Tessis able to become happy once more, especially due to the rejoining of herselfand true love. The cottage is penetrating with good qualities , just as Tessfeels; she is free and in love. The weather was serenely bright, andduring the afternoon it was quite warm (365). After entering the cottagea shaft of dazzling sunlight glanced into the room (366), and Tessburdens are able to rest at last! (366). The next morning , thoughwet and foggy apparently had no sign of sorrow (367). Not asight or sound of human being disturbed their peacefulness, such as it was(367). They were free to love each other in peace. The entire cottage was drapedin amiable warmth. Upon their leaving Tess sighs, Ah, happyhouse-good-bye! (369). It is while at Bramshurst court that Tess fe els hergreatest joy and peace, and Hardy shows that well through his light and joyfuldescriptions. From the playful atmosphere at Talbothays Dairy, to themysterious gloom apparent at the old DUrberville house, to the desolate, dismalflavor of Flintcomb-Ash, to the serenity at Bramshurt Court, Hardy is able toshow through his descriptions how Tess will feel throughout the novel. He isable to show how the gloomy intervening time seemed to sink into chaos,over which the present and prior times closed as if it had never been(368), and the fall and rise again of Tess joy.

Tuesday, November 26, 2019

Role of play in children

Role of play in children Children are known to select increasingly demanding physical play as they continue to grow before they reach adulthood. Child plays give them a greater opportunity to develop muscle control and coordination. At the ages of between eight to twelve years, boundless amounts of energy and enthusiasm are hallmarks of their play.Advertising We will write a custom essay sample on Role of play in children specifically for you for only $16.05 $11/page Learn More It is thus common to find children in this age group enjoying running, tumbling, climbing on jungle gyms, and swinging. As the kids grow in motor skills and confidence, they begin more advanced forms of play such as roller skating, skipping rope, skate boarding, and throwing and catching. The increased physical abilities of children and coupled with their improved coordination also allows them to participate in team sports and other organized activities in which their physical ability affects the outcome of t he games. Play helps children develop important mental concepts. It is through play that children learn the meaning of important concepts such as ‘up’ and ‘down’, ‘hard’ and ‘soft’. Play also contributed to a child’s knowledge of building and arranging things in sets. Children actually learn to sort, classify, and probe several issues concerning their growth and development. Play is actually important even as a child grows during the later childhood years. At the age when children reach grade 4 to 5, vigorous play is still important. Children of this age group vary widely. These children vary in size, interests, activities, and abilities. These differences actually influence every aspect of their development. Child plays are important because they help children participate in events and activities that they have seen other people participate in. playing outdoor games also helps children to learn to sense differences in their world as the season changes and as they observe other subtle changes in their environment every day. The emulation of different activities and events are actually in line with Piagetian and Vygotskian theories of play. For instance, there is a certain game that requires the player, who is a child, to act as a fire fighter. The child will put on a rain coat and a firefighter’s hat. He then rushes to rescue his teddy bear from the pretend flames in his play house. The child is practicing what he has previously learned about firefighters. This situation actually supports Vygotskian theory. Thus, children will always practice whatever they have learned in certain aspects of life thereby constructing new knowledge. It is therefore clear that play has a valuable role in the early childhood classroom (Mayesky 2009).Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More A child gains an understan ding of his or her environment as he or she investigates stones, grass, flower, earth, water, and anything else. Through these experiences, the child eventually begins to make their own generalizations. For instance, they learn that adding water to earth makes mud, a paddle of water disappears in sand and the inner part of a milkweed pod blows away in the wind. They also learn simple logics such as the fact that wet socks can be dried out in the sun. Also, as children play, they develop spatial concepts because they climb in, over, and around the big box in the yard. Children learn how to clarify concepts of ‘in’, ‘over’, and ‘around’. There are still many other reasons to support child play. Playing is important to any child as long as the kind of play is acceptable and relevant according to the adult’s perspective (John 1996). Reference List John, M. (1996). Children in Charge: The Child’s Right to a Fair Hearing. Bloomington: J essica Kingsley Publishers. Mayesky, M. (2009). Creative Activities for Young Children. Artamon: Cengage Learning.

Friday, November 22, 2019

Interesting Facts About Laura Ingalls Wilder

Interesting Facts About Laura Ingalls Wilder Are you looking for interesting facts about Laura Ingalls Wilder, author of the Little House books? Generations of children have delighted in her stories. In her Little House books, Laura Ingalls Wilder Wilder shared stories based on her own life and provided a fascinating look at the daily life of a pioneer girl and her family in the latter part of the nineteenth century. Here are some interesting facts about the beloved author. A Real Pioneer Girl Laura really was a pioneer girl, living in Wisconsin Kansas, Minnesota, Iowa and Dakota Territory while she was growing up. Her Little House books are closely based on her life, but they are not an exact account; they are historical fiction rather than nonfiction. The Ingalls Family Laura Ingalls was born on February 7, 1867 near Pepin, Wisconsin, the child of Charles and Caroline Ingalls. Laura’s sister, Mary, was two years older than Laura and her sister, Carrie, was more than three years younger. When Laura was 8, her brother, Charles Frederic, was born. He died less than a year later. When Laura was 10, her sister, Grace Pearl, was born. Laura Grows Up After she passed the test and received her teaching certificate at the age of 15, Laura spent several years teaching school. On August 25, 1885, when Laura was 18, she married Almanzo Wilder. She wrote about his childhood in upstate New York in her Little House book Farmer Boy. The Difficult Years The first years of Almanzo and Laura’s marriage were very difficult and included illness, the death of their baby son, poor crops and a fire. Laura Ingalls Wilder wrote about those years in the last of her Little House books, The First Four Years, which was not published until 1971. Rose Wilder One joyous event in the early years was the birth of Laura and Almanzo’s daughter, Rose, in 1886. Rose grew up to be a writer. She is credited with helping to convince her mother to write the Little House books and helping with editing, although exactly how much is still somewhat in question. Rocky Ridge Farm After several moves, in 1894, Laura, Almanzo and Rose moved to Rocky Ridge Farm near Mansfield, Missouri, and there Laura and Almanzo remained until their deaths. It was at Rocky Ridge Farm that Laura Ingalls Wilder wrote the Little House books. The first was published in 1932 when Laura was 65 years old. Laura Ingalls Wilder, Writer Laura did have some writing experience before she wrote the Little House books. In addition to working on their farm, Laura held several part-time writing jobs, including serving for more than a decade as as a columnist for Missouri Ruralist, a bimonthly farm paper. She also had articles in other publications, including Missouri State Farmer and St. Louis Star. The Little House Books In all, Laura Ingalls Wilder wrote nine books that came to be known as â€Å"Little House† books. Little House in the Big WoodsFarmer BoyLittle House on the PrairieOn the Banks of Plum CreekBy the Shores of Silver Lake The Long WinterLittle Town on the PrairieThese Happy Golden YearsThe First Four Years The Laura Ingalls Wilder Award After four of the Little House Books won Newbery Honors, the American Library Association established the Laura Ingalls Wilder Award to honor authors and illustrators whose childrens books, published in the United State, have had a major impact on children’s literature. The first Wilder Award was awarded in 1954 and Laura Ingalls Wilder was the recipient. Other recipients have included: Tomie dePaola (2011), Maurice Sendak (1983), Theodor S. Geisel/Dr. Seuss (1980) and Beverly Cleary (1975). The Little House Books Live On Almanzo Wilder died on October 23, 1949. Laura Ingalls Wilder died on February 10, 1957, three days after her 90th birthday. Her Little House books had already become classics and Laura delighted in the responses of young readers to her books. Children all over the world, particularly 8 to 12 year olds, continue to enjoy and learn from Lauras stories of her life as a pioneer girl. Sources Bio.com: Laura Ingalls Wilder Biography, Laura Ingalls Wilder Award Home Page, HarperCollins: Laura Ingalls Wilder Biography Miller, John E., Becoming Laura Ingalls Wilder: The Woman Behind the Legend, University of Missouri Press, 1998

Wednesday, November 20, 2019

Marketing plan Essay Example | Topics and Well Written Essays - 1250 words

Marketing plan - Essay Example This is because Carl’s Jr. was selling the same type of hamburgers but at half the price. Others offer that the accompaniments that were served with the hamburger, mustard/mayo sauce on potato roll to be specific resulted to the failure. The mega campaign which failed was also partially blamed for the product failure as it targeted the adult population only. Still, some customers offer that the high calorie in the burger was the reason behind the product failure to capture the market. Background McDonalds is undoubtedly one of the fastest growing companies in the fast food industry, which is dominated by a host of players. Some of these players include Carl’s Jr, Burger King, KFC, and Pizza hut. These competitors pose a threat to McDonalds as they have conduced to the decrease in profits. This is because of the alternative products that these competitors continue to offer to the customers. McDonalds is a franchise of many companies with only 19% owed by the company. The company has over 33000 restaurants spread across the globe, serving close to 58 million customers. The company also has dozens of branches situated in 119 countries. McDonalds collected an average of $22,744,700 million in revenues from its global branches in 2009 with operating profits standing at $ 6,841000 million. Market Analysis Analysts predict that the fast food industry is growing at a first rate as customers’ demands for fresh quickly served meals surges. One of the dominant key players in this market is the McDonalds. The company is currently at its maturity level in the product life cycle. However, the fast food market faces constant decrement because of factors such as limited expansion sites, increasing operation costs, and market saturation. Vivid competition in the market has led to production promotion techniques such as price cuts, which have resulted to a diminution in profitability in the industry. Normal Forecast Most of the products that fail to capture the attention of customers in the market are not always inferior. In order for a company to succeed in launching a product, management has to undertake an in-depth research on the market. Through such an initiative, the organization can come up with creative ideas on the areas of packaging, market communication, and pricing. All these activities are facilitated through brainstorming with all the departments in the organization. Failure to consult will result to the release of uncompetitive products in terms of price, packaging, and market communication, into the market. The same applied to McDonald’s Arch Deluxe, which despite massive campaign, failed to sustain the market forces. As mentioned above, some of the reasons were high market price, mega campaign fail and poor market presentation. The other reason behind product failure is intensive competition. When many producers offer the same product to the market, the resultant effect will be edacious competition, where only t he superior products in price, packaging and advertising, end-up being selected by the customer. A good example is Carl’s Jr., which blocked the entry of McDonald’s Arch Deluxe. According to Brand marketing (2006, p. 3), Jack Greenberg McDonalds’ CEO, on an interview with the Financial Times consented that the company spent too much time deciding on when to launch the product. Most of the company’s marketing and branding decisions are made at the headquarters in Oak Brook, Illinois. As such, the

Tuesday, November 19, 2019

Organization Theory, Design and Change Essay Example | Topics and Well Written Essays - 250 words - 1

Organization Theory, Design and Change - Essay Example Societal ethics are the principles that have been laid for every member of the society to live by. It is through societal ethics, that a legal system is formed in order to guide people’s actions and how they interact with each other in the society. Professional ethics are the tenets that individuals of a particular profession must use to manage the manner at which they execute their tasks or utilize the resources within their reach. Individual ethics is the moral and personal values that have been set by a particular individual in order to guide their actions and interactions with other people. In an organization; different individuals with different professions are taken from the society in order to achieve a common goal. This is when the combination of societal, professional and individual ethics forms the basis of organizational ethics (Jones 47). Organizational ethics has it that each individual must live by his or her individual ethics, while observing the ethics of their profession and the ethics of the society at the same time. The conformance of each individual within the organization to the ethical behavior means that the collective interest of the society is safeguarded (Jones 51).

Saturday, November 16, 2019

SAT Testing Essay Example for Free

SAT Testing Essay SAT, as a basis for college admission, is still relevant. However, the value of SAT should be limited in its use in evaluating students who took the test individually. Ranking based on SAT results are not a reliable measure of the quality of schools. They only determine the quality of the students who took the test. (â€Å"Are SAT Scores†) The results may be swayed by controlling the number of students allowed to take the test and ensuring that these students have good academic standing. In fact, research shows that most of the schools in the top ten send very few students mostly coming from the top 10% of their class, while schools ranking at the bottom 10 send more than half of their students with diverse academic standing. Moreover, most of the students in top ten schools come from more economically well-to-do families than those from the bottom 10 schools. (See â€Å"Are SAT Scores†) Moreover, this policy of ranking schools may be oppressive to students from lower economic brackets. Most students who are bright and talented, but came from poorer families will not afford to go to schools that normally rank high in SAT’s. Giving school ranking very high regard will put these people in a more disadvantage position with respect to their opportunity to get good quality college education. Even if it be assumed that SAT results are reliable, there will be several students from those schools that deserve to have college education, but will negatively affected by the SAT ranking of his or her school. School admission should be based on individual student merit, not on the reputation of the school from which the students attended. Examination results to the individuals who took them. Examination should be given only to those who are interested in pursuing college education. While ranking may still be made, a high rank will give a school nothing more than bragging rights. It should not be conclusive as regards the admission of students. It is the students that will be admitted to college, not the schools from where they get their high school diploma. Therefore, it is the students’ individual performances that should be given more importance and not the reputation and ranking of their high schools. Reference Are SAT scores worse than meaningless? Testing state ranking Brief Article Statistical Data Included. USA Today (Society for the Advancement of Education). Dec 2001. FindArticles.com. Retrieved July 19, 2007, from http://findarticles.com/p/articles/mi_m1272/is_2679_130/ai_81110769

Thursday, November 14, 2019

The Importance of Foreign Language Education Essays -- Foreign Languag

The Importance of Foreign Language Education The main goal of learning a new language is to be able to communicate in that language. The ERIC database’s thesaurus defines language proficiency as the capacity of a person to accurately and fluently communicate using language (Language Proficiency, 2004). While gaining this ability is a main reason for studying a foreign language, there are many other reasons why everyone should take the time to do so. Occupational, cultural and developmental benefits are some of the most prominent ones to be had. Occupational benefits are perhaps the most important and widely known ones associated with language learning. When a person speaks more than one language, they are usually highly valued by employers. Favor in an employer’s eyes can obviously lead to desirable promotions and salary increases for multilingual workers. A CNN writer reported, â€Å"When a manager decides whether to promote on of two people with identical technical skills, the better communicator is more likely to get the nod† (Hall, 2001). Companies, especially ones with international operations, like to have a staff that is able to interact with partners and associates in overseas markets, as well as multinational clients here at home in the United States. This allows them to create and maintain positive relationships and increase revenue. One authority affirms the nature of such companies by saying that many of the operations of international corporations occur on a on a truly global scale (Gutek, 1993, p. 233). For companies that do not have global operations, hiring a staff that is multilingual is sure to facilitate the creation of a profitable international department. Small businesses that sell foreign goods, as well as lar... ...ison between English and non-English speaking countries. Retrieved September 28, 2004, from http://www.stanford.edu/~hakuta/freitas.html. Freitas’ short report compares foreign language policy and education programs in various countries. Hall, M. (2001, May 24). Business benefits of a second language. Retrieved November 16, 2004 from http://www.cnn.com/. Hall describes many of the benefits of being linguistically competent in the business world. Simon, P. (2001, October 23). Beef up the country's foreign language skills. Retrieved September 28, 2004, from http://www.washingtonpost.com/. Simon tells about the current lack of foreign language competent officials in essential government national security positions. Starr, L. (2002). Habla espanol? Do you speak Spanish? Retrieved Nov 14, 2004, from http://www.education-world.com/a_curr/curr398.shtml/.

Monday, November 11, 2019

Facebook the Negative Effects Essay

Thirteen-year-old Megan Meier hanged herself after being cyber bullied on MySpace by Josh Evans—not a real boy, it turned out, but a creation of neighbors. According to Oprah.com, Social networking has become a part the daily lives of Americans both young and old. The digital age that America finds itself in has made online social networking a top resource for communication. It is the ultimate test of ego, a new social acceptance, a place of danger, a growing addiction and obsession and over the past six years; social networking sites have become a social and cultural phenomenon. In the words of Noel Sheppard, It creates electronic relationships and makes it easy for a â€Å"friend† to misrepresent themselves under the â€Å"protective umbrella of anonymity†. It places distance between people who could communicate in person but instead choose to communicate online. Although social networking sites are increasing interactions among friends and family, it is decrea sing the quality of human interactions in real life. Social networking has facilitated communication, commerce, and information distribution. However, the downside to the social networking has become the topic of recent studies because of the rise of digital media and the ways the computer has penetrated human society. Popular social networking sites such as Facebook, Twitter, and MySpace, have caused many children to become obsessed and addicted, resulting in being incapable of having real conversations with people, to a larger effect, it is harming their health and work ethic in classrooms and the average teen now spends on average nine hours per week on social networking sites. This accumulates to 18 days out of the 365 days of the year. Those 18 days spent sitting on a chair in front of an artificial communicating device, an average person could walk from Los Angeles to San Francisco and back. Due to social networking sites, young teens are encountering alarming and harmful changes in their brains, and constant exposure to buzzing noises and bright lights, can cause shorter attention spans. Moreover, social networking sites are not only are harming the brains of children but it is resulting in low grades and low self-esteem. Furthermore, teachers are noticing that their student’s work is suffering because they constantly spend time on social networking sites rather than focusing on their homework. According to BBC News, 58% of teachers said that their children’s spelling was becoming worse and worse as  they enter the â€Å"digital age.† Spokeswoman Janie Burt asserts that â€Å"Rather than relying on life experiences, educational travel and face to face interaction with others, children are becoming obsessed with social networking sites and this is shaping their attitudes instead.† Online communicating is shaping our society into socialization, depression, and incapability to establish real life relationships. The distinction between genuine friends and acquaintances is becoming blurred. Users are spending time maintaining relationships with people with whom they do not really care. Cyperbullying has become more proliferated through social networking sites than emailing and text messaging. According to Procon.org, statistics show that 17.3% of middle school students have been victims of cyperbullying. Victims, often teens and young children experience lowered grades, self-esteem, and symptoms of depression. Social networking sites reveal personalities that are more â€Å"polished† and â€Å"bolder† thus creating a veiled stranger. Alex Gilbert, a teacher of creative writing, was puzzled that his friend- â€Å"a particularly masculine-type dude†- who is interested in metal bands and motorcycles, posts videos on Facebook of â€Å"uber cuteâ €  kittens (Sheppard 2). Topics discussions like these that are on social networking sites are not subsistent for real life conversations. Social networking also allows passive-aggressive behavior. Virtually anything can be said behind a screen. Furthermore, social networking sites have evolved into a social acceptance, a basic necessity for the common American and you can even be seen as rude or unprofessional to ignore this new evolved media. Because real personal socializing has decreased, people are becoming socially isolated and even parents and couples are spending less time with their loved ones because they use internet social networking as a tool of communication. One 35-year-old woman even discovered her husband was divorcing her via Facebook. Conference organizer Emma Brady was distressed when she read that her marriage was over when her husband updated his status on the site to read: â€Å"Neil Brady has ended his marriage to Emma Brady. Facebook, the most widely used social networking site has over 90 million users in the United States and over 300 million worldwide. Certainly, social networking sites are increasing interactions among friends and family, but it is decreasing the quality of real personal interactions. Social  networking sites were not developed to help people connect and improve their lives, but rather, so companies can make money by advertising to them. A statistic from procon.org states that advertisers in the U.S. spent almost 1.4 billion dollars to place advertisements on social networking sites in 2008. Social networking sites also have an effect on politics. In the presidential election of 2008, candidates campaigned to voters with many different types of sites. On November 3, 2008, the day before the Election Day, Democratic presidential candidate Barack Obama had 2,379,102 Facebook fans while Republican candidate McCain had 620,359 according to procon.org. This illustrates the effect social networking can have on all aspects of social and even political life. As online communication gradually destroys our society, the problem is not only the tools we use to communicate, but it is what we choose to expose online that can be harming. Based on an article written by Melissa Ridenour, a poorly responsible driver crashed his car and posted on his Facebook wall â€Å"I’m not an alcoholic, I’m a drunkaholic† which later that very information he posted, was used to prosecute him in court. Sharing your personal information on social networking sites can create higher risks of robbery and invasion of security and privacy. In just recent cases, police, colleges, and schools are supervising MySpace and Facebook pages to obtain personality behaviors and conduct. Due to this, thousands of social network site users have lost their jobs or failed to launch new ones. What we choose to reveal online can be easily seen by predators. Such personal information is all that is needed for your identity to be stolen. According to procon.org, in February 2009, MySpace identified 90,000 sex offenders with profiles on the site. A statistic from the Internet Safety Technical Force says that 43% of online sexual solicitors were under the age eighteen and 30% were between eighteen and twenty, while the other nine percent were over the age 21. Thirteen-year-old Megan Meier’s death was not caused by a real person, but by an artificial world of social networking that creates danger, isolation, and harm to every element in society. Although proponents of social networking argue that online interaction connects people with friends and family around the world, society has turned social networking sites into toxic time carnivores. When balanced on a scale, social networking is  overweighed with negative effects. Like millions of users worldwide, Social networking has become part our daily lives but we cannot let it sink our society into the trap of the digital age.

Saturday, November 9, 2019

Effects of Divorce

This can cause children to have many social problems as they start to get older. Most boys that are raised by single mothers are likely to end up going to prison. Young girls that have parents who are divorced will more likely start having sex at an early age. Divorce is also listed as a social symptom because it is the representation for other couple related problems. An example can be how people are a lot greedier in today's world and prefer riches over family values. Like the man who would stay home to drink all night and ignore his family.Or a woman who constantly heats on her husband because he works too much. Our current society does not understand the true importance of family, children, and marriage itself. Divorce would mainly be an excuse for people who are trading off the things that can really fuel a couple's love. Being distracted and won over by material things does happen in real life, like a similar situation you would see in movies. Some Of these negative factors can include: Sex with complete strangers Obtaining over-expensive vehicles and houses Obtaining money and valuable, cosmetic items Illegal drug abuse and drug marketingMany married men and women have had affairs outside of their marriage. Women would usually tend to have a deeper, emotional connection with the person they love, and are more likely to have an affair on the side. This is because they might be feeling lonely or are looking to fill that empty emotional feeling. Men may have more motivations sexually and are less likely to have an emotional bond with a different partner. Cheating may not be the leading cause of a filing divorce, but it can completely destroy a marriage.The biggest reason for married couples to split up with each other s because they are not compatible at all. When couples feel they are incompatible, they will have trouble finding an appropriate way to communicate with each other. Most married couples do not discuss cheating if they suspect one Of doing such . Stress and anxiety are one of the main factors when one has suspicions and fears their mate is being unfaithful. Children may or may not be the cause of a divorce. For them, a divorce can be upsetting stressful, and very confusing if they re younger. This is part of the reason divorce is listed as a problem.It will always have a negative effect n any surroundings, especially the children. At any age, children may feel anger at the idea of their parents being split up. If one was a parent, they can make the process for their kids a lot less painful. Helping their children to cope with divorce will give good stability in the household. Attending to the needs of one's child with a positive and well-mannered attitude can also help them cope. The process will be difficult by default, but this would help the situation. Marriage can be one of the most beautiful things in the world.But with the competitiveness and time restraints in today's society, keeping up with a arraign will become r ather difficult. Many couples will go through plenty of obstacles to make sure that their relationship will remain in a good state. Married couples that are aged between 20 and 30 seem to find divorce as their only solution. They are not as patient as older couples. They would choose not to wait for their relationship to grow and hopefully prosper. Younger couples expect for their relationship to be perfect, which is never possible in any type of marriage.There will always be problems, from the smallest issue to the biggest. A trend in the United States is that the younger peoples have a lot of impatience and high expectations, which eventually leads to a divorce case. The number of cases in this country have been at an increase. Usually the couples would choose to walk out on each other rather than having an argument. This lessens the effect their divorce would have on other surroundings. Couples that live in a fast paced environment will not have enough time to spend with each oth er.Having enough time to spend together is a very important part in keeping a new relationship strong. Marriage eventually comes with its own issues and these issues can be fixed with proper immunization. New, younger couples tend to work long hours which invades any free time they might have. Couples that have challenging careers will spend more time working. Having financial independence can give one a snobby type of ego. But if both people in the relationship have good financial independence, they will eventually realize that money cannot fix what is missing in their marriage.Patience is one of the main factors in keeping up with a working marriage. These relationships are not supposed to be run by only one individual. Couples must work with each other to turn their lifelong journey into a happy, lathe, and successful one at that. Having a good understanding about the value of marriage will benefit both sides of the relationship, rather than treating it as if it was another day o n the job. No two people are going to be like each other. And any possible fight that a couple will have does not mean it is the beginning of the end of their marriage.Communication is one of the best keys in having a strong marriage, or any relationship actually. Couples fail to realize that they need to treat their marriage as their top priority, and to take time out of the day for one on one communication. Divorce should to come in the picture at all if younger couples were to spend more time with each other, especially before they choose to become officially married. If there was not any form of good communication beforehand, then they will find it a struggle to have more romance or attraction to each other after marriage.In cases where divorce might possibly be the solution, both sides of the couple should think about their possibilities. If one's spouse is not responding or communicating, then one needs to talk to themselves about the issue. Sometimes it is more efficient to t hink about how the problem in the arraign started. New ideas might come to life if one figures out any possible solutions to save the marriage from a divorce. This would only help if one really seeks to save a problematic marriage. Honesty can come a long way and if one isn't honest with themselves, how will they be able to fix anything?Marriages will require a large amount of time and nourishment in order to stay healthy until the final day. Love has brought two people together, and it should be able to stay that way. Once the end of the day hits, no couple wants to be walking away from each other. There is a common assumption that one argument between couples in most marriages will end it. The reasons for the argument can usually be unimportant issues. Research has shown that over half of divorces have ended marriages where there was little to no sign of abuse.Time after these marriages have ended, the children involved were having their own side of troubles. Struggles in school B eing bullied Lower grade point averages Depression and anxiety Anti-socialism These are especially common in children from marriages that have little to no problems. A divorce for the smallest issue or no issue at all can be vegetating to a child. They would not understand why divorce has come into their home if they did not see any problems with their parents. There will be times where divorce is the necessary solution to a problem.If this does happen, it would be better for the kids not to lose their relationship with both parents. It would also benefit them if they were not to be dragged down into the parents' never ending fights. Usually when the parents talk to their children, they would list how the divorce would be a good thing and will be good for everyone in the family. This only shows what the parents want ND will not let the children voice their own opinion on the matter. The debate on whether divorce is a solution or just another problem in marriage has been gong on for a long time.The debate is between adults, for adult couples, on determining the point of view of an adult marriage. Children have not been able to say what they think or how they feel. Children from a supposedly good divorce have developed worse behaviors than before. The children that have come from unhappy and slightly problematic marriages have better behavior. But that does not excuse the stress that has been put pony them. A situation like this causes children to grow up too fast and may be susceptible to divorce as they become older.Since parents would technically share the child in terms of living with each parent for a set amount of days, they would feel more stressed out. The child practically has to travel between two completely separate worlds, which involved different rules to live by and the stature of the parent. I personally have a friend who is very close and dear to me, with a similar situation. Her parents have had multiple issues and I have witnessed them myself. They are not divorced, but the idea of divorce has come up in their conversations.With the husband constantly working and being lazy once he comes home, the mother is always doing the chores around the house. There are three kids in the house, which now they are older and have become a lot more mature. My friend in particular had to grow up at a very fast rate because of her mother being sick, and her father being away on a business trip. She had to take over the parent role for her younger siblings and I notice this has taken an effect on her. She has then become over-protective of her Emily, and sometimes protective of me but see it as her being a good friend.Today, the family has become healthier and the parents are still together. Divorce in the end is all of the above; a solution, a problem, and a symptom. Certain couples will have their own way of handling their issues. Abusive couples may require divorce as a major solution. Younger couples should learn how to cope with their issues rather than taking the easy way out. In my friend's case, divorce was merely a temporary symptom. Couples fail to realize that blaming the problem on each Other is what Starts it. The problem n marriage comes from within.

Thursday, November 7, 2019

Definition of a Private University

Definition of a Private University A private university is  simply a university whose funding comes from tuition, investments, and private donors, not from taxpayers. That said, only a small handful of universities in the country are truly independent of governmental support, for many higher education programs such as Pell Grants are supported by the government, and universities tend to get significant tax breaks because of their non-profit status. On the flip side, many public universities receive only a small percentage of their operating budgets from state tax payer dollars, but public universities, unlike private institutions, are administered by public officials and can sometimes fall victim to the politics behind state budgets. Examples of Private Universities Many of the countrys most prestigious and selective institutions are private universities including all of the Ivy League schools (such as  Harvard University  and Princeton University), Stanford University,  Emory University, Northwestern University, University of Chicago, and Vanderbilt University. Because of separation of church and state laws, all universities with a distinct religious affiliation are private including  University of Notre Dame, Southern Methodist University, and Brigham Young University. Features of a Private University A private university has several features that distinguish it from a liberal arts college or community college: Undergraduate and graduate student focus:  Unlike liberal arts colleges, universities often have significant masters and doctoral programs. MIT, for example, has nearly 3,000 more graduate students than undergraduate students.Graduate degrees:  Most degrees awarded from a liberal arts college are four-year bachelors degrees; at a private university, advanced degrees such as an M.A., M.F.A., M.B.A., J.D., Ph.D., and M.D. are also common.Medium size:  No private universities are as large as some of the huge public universities, but they tend to be larger than liberal arts colleges. Total undergraduate enrollments between 5,000 and 15,000 are typical although there are certainly some that are smaller and some that are larger. Some private (as well as public) universities have significant online programs, but in this article well consider only the residential student population.Broad academic offerings:  Universities are typically made up of several colleges, and students can oft en choose courses in the liberal arts and sciences or more specialized fields such as engineering, business, health, and fine arts. Youll often see a school called a comprehensive university because it covers a full spectrum of academic areas. Faculty focus on research:  At big-name private universities, professors are often evaluated for their research and publishing first, and teaching second. At most liberal arts colleges, teaching has the top priority. That said, a majority of private universities actually do value teaching over research, but these schools rarely have the name recognition of the research powerhouses. Faculty members at regional public universities tend to have much higher teaching loads than the faculty at prestigious flagship state campuses.Residential:  The majority of students at private universities live at college and attend full time. In general, youll find far more commuter students and part-time students at public universities and community colleges.Name recognition: The most prestigious and well-known schools in the world are largely private universities. Every member of the Ivy League is a private university, as are Stanford, Duke, Georgetown,  Johns Hopkins  and MIT. Are Private Universities More Expensive than Public Universities? At first glance, yes, private universities typically have a higher sticker price than public universities. This is not always true. For example, out-of-state tuition for the University of California system is higher than many private universities. However, the top 50 most expensive institutions in the country are all private. That said, sticker price and what students actually pay are two very different things. If you come from a family that earns $50,000 a year, for example, Harvard University (one of the most expensive universities in the country) will be free for you. Yes, Harvard will actually cost you less money than your local community college. This is because the countrys most expensive and elite universities are also the ones that have the largest endowments and the best financial aid resources. Harvard pays all costs for students from families with modest income. So if you qualify for financial aid, you should definitely not favor public universities over private ones based solely on price. You may very well find that with financial aid the private institution is competitive with if not cheaper than the public institution. If you are from a high income family and wont qualify for financial aid, the equation will be quite different. Public universities are likely to cost you less. Merit aid, of course, can change the equation. The very best private universities (such as Stanford, MIT, and the Ivies) do not offer merit aid. Aid is based entirely on need. Beyond these few top schools, however, strong students will find a range of opportunities for winning substantial merit-based scholarships from both private and public universities. Finally, when calculating the cost of a university, you should also look at the graduation rate. The countrys better private universities do a better job graduating students in four years than the majority of public universities. This is largely because strong private universities have more financial resources for staffing required courses and providing quality one-on-one academic advising. A Final Word About Private Universities As you work to create your college wish list, dont rule out private universities because you think they will be too expensive. Instead, search for schools that are a good match for your educational, professional, and personal goals. Be sure to visit small colleges, public universities, and private universities so that you get a feel for the pros and cons of each.

Monday, November 4, 2019

A Financial Analysis of Coca Cola

The Coca-Cola Company is the world largest beverage company. Along with Coca-Cola, recognized as the world’s most valuable brand, the company markets four of the world’s top 5 non-alcoholic sparkling brands, including Diet Coke, Fanta, and Sprite. Consumers in more than 200 countries are enjoying the company’s beverages at a rate exceeding 1. 4 billion servings each day. The Coca-Cola Company engages in the manufacture, distribution, and marketing of nonalcoholic beverage concentrates and syrups worldwide. The company offers nonalcoholic beverages, principally carbonated soft drinks, as well as noncarbonated beverages. Its beverage products comprise bottled and canned soft drinks and beverages products. The companys products also include beverage concentrates, such as flavoring ingredients and sweeteners; syrups, the beverage ingredients produced by combining concentrates, sweeteners, and added water; and fountain syrups that use equipment for mixing the syrups with carbonated or noncarbonated water for immediate consumption, and are sold to fountain retailers, such as restaurants. The Coca-Cola Company owns or licenses more than 400 brands, which consists of noncarbonated beverages, including waters and flavored waters, juice and juice drinks, energy and sports drinks, teas, and coffees. It also has ownership interests in numerous bottling and canning operations. Finished beverage products bearing the CompanyGCOs trademarks are sold in more than 200 countries. As of December 31, 2006, the Company operated through eight segments: Africa; East, South Asia and Pacific Rim; European Union; Latin America; North America; North Asia, Eurasia and Middle East; Bottling Investments, and Corporate. In June 2007, the Company completed the acquisition of Energy Brands, Inc. , known as glaceau. The company markets its nonalcoholic beverages under various brand names, including Coca-Cola, Diet Coke, Fanta, and Sprite. It sells its finished beverage products primarily to distributors. The company sells its beverage concentrates and syrups to bottling and canning operators, distributors, fountain wholesalers, and fountain retailers. History In May 1886 Coca-Cola was invented by John Pemberton, a pharmacist from Atlanta, Georgia. John Pemberton concocted the Coca Cola formula in a three legged brass kettle in his backyard. The name was a suggestion given by his bookkeeper Frank Robinson who also scripted the famous logo . The soft drink was first sold to the public at the soda fountain in Jacob’s Pharmacy in Atlanta. Until 1905, the soft drink, marketed as a tonic, contained extracts of cocaine as well as cocoa nut. In 1887, Asa Candler, his partrner bought the formula from Mr. Pemberton for $2,300. By thelate 1890s, Coca Cola was one of the America’s best selling drinks, largely due to Candler’s aggressive marketing of the product. Under Candler’s ownership the company increased its sales by over 4000% between 1890 and 1900. Mission,Vision Values Mission The Coca-Cola Company in everything they do is inspired by their enduring mission: †¢To Refresh the World in body, mind, and spirit. †¢To Inspire Moments of Optimism through our brands and our actions. †¢To Create Value and Make a Difference everywhere we engage. Vision To achieve sustainable growth, they have established a vision with clear goals. †¢Profit: Maximizing return to shareowners while being mindful of our overall responsibilities. People: Being a great place to work where people are inspired to be the best they can be. Taken together, these statements will give an accounting picture of the firm’s operations and financial position. Detailed data will be provided to show what has actually happened to assets, earnings, and dividends over the past few years and somehow include some verbal statements to explain somehow why things turned out the way they did. Furthermore, we will also be presenting the following measures or indices to provide clear insights of the management and how well they have performed in maximizing shareholder wealth. 1. Net Operating Working Capital (NOWC) 2. Total Net Operating Capital (TNOC) 3. Net Operating Profit After Taxes (NOPAT) 4. Free Cash Flow (FCF) 5. Net Investment in Operating Capital (NIOC) 6. Return on Invested Capital (ROIC) 7. Economic Value Added (EVA) 8. Market Value Added (MVA) Balance Sheets Table 1 shows The Coca-Cola Company’s most recent five-year balance sheets, which represent â€Å"snapshots† of its financial position on the last day of each year. The Balance Sheet presents a picture of the business net worth at a particular point in time. It summarizes all the financial data about the company business, breaking that data into 3 categories; assets, liabilities, and equity. The relationship between them is expressed in this equation: Assets = Liabilities + Equity. Assets are what a company uses to operate its business, while its liabilities and equity are two sources that support these assets. Owner’s equity, referred to as shareholders’ equity in a publicly traded company, is the amount of money initially invested into the company plus any retained earnings, and it represents a source of funding for the business. Table 1. The Coca Cola Company 5 Year Balance Sheet Analysis of Total Assets As shown above, the total assets of the company is consistently depict an increasing trend, which shows that it is financially stable and has been profitable. The increase in cash and cash equivalent in 2004 compared to 2003 was due primarily to net cash provided by operating activities of $5,968 million. A significant portion of this cash was generated in locations outside the US. The decrease in cash and cash equivalent in 2006 compared to 2005 was due to increase in property, plant and equipment amounting to almost 1. million brought about by acquisitions and purchases which consequently increases the net fixed assets and other non current assets. Along with the assets, the total liabilities and stockholder’s equity also increased throughout the past 5 years. Based on the company’s annual report, the increase in loans and notes payable of $1,948 million in 2004 was due to the issuance of commercial p aper to meet short-term cash needs in the US, including the quarterly dividend payments and repurchases of common stock. The decrease in loans and notes payable in 2006 compared to 2005 was primarily due to the net repayment of commercial paper and short term debts. Income Statement The Coca Cola Company’s income statement for the past 5-year as shown on Table 2, reflects the company’s performance during these period unlike the balance sheet that provides snapshot of a firm at point in time. The Income Statement is also known as Profit and Loss Statement (PL). The Income Statement shows your Revenues, Expenses, and Profit for a particular period. Its a snapshot of the company that shows whether or not your business is profitable at that point in time. Below is a simple illustration of the PL: Revenue Expenses = Profit/Loss. This is very useful for internal use as well as to external users for it shows whether the company made or lost money during the period being reported. Through this income statement, investors and creditors would be able to forecast future performance, assess the risk of achieving future cash flows. As shown on Figure 1 and Table 2, the Coca Cola Company had experienced a consistently profits for the past five years. Thus, it projects that they operate profitably and demonstrates its ability to use borrowed and invested funds in a successful manner. This positive result that was manifested in the Coca Cola Company’s PL is synonymous to company’s ability to operate profitably which benefits its employees particularly the management, shareholders, as it’s also equally important to creditors particularly current lenders and investors The increase in cash and cash equivalent in 2004 compared to 2003 was due primarily to net cash provided by operating activities of $5,968 million. A significant portion of this cash was generated in locations outside the US. The decrease in cash and cash equivalent in 2006 compared to 2005 was due to increase in property, plant and equipment amounting to almost 1. 9 million brought about by acquisitions and purchases which consequently increases the net fixed assets and other non current assets. Figure 1 The following table indicates, on a percentage basis, the estimated impact of key factors resulting in significant increases (decreases) in net operating revenues: Percent Change Year Ended December 31 2006 vs 20052005 vs 20042004 vs 20032003 vs 2002 Increase in gallon sales4%3%2%3% Structural cahnges-20-3-1 Price and product/geographic mix2101 Impact of currency fluctuations versus the US dollar 0255 Total Percentage increase 4%6%4%8% Net Cash Flow The net cash flow differs from accounting profit because some of the revenues and expenses reflected in accounting profits may not have been received or paid out in cash during the year. Depreciation is typically the largest noncash item, so net cash flow is Table 2 – Income Statement ften expressed as net income plus depreciation. Investors are at least as interested in a firm’s projected net cash flow as in reported earnings because it is cash, not paper profit, that is paid out as dividends and plowed back into business to produce growth. Figure 2 – Net Cash Flow The above calculations are in accordance to the income statements and balance sheets. As exhibited, the net cash flow is continuo usly increasing which strongly suggests that the Coca-Cola Company’s ability to generate cash from operations is one of the fundamental financial strength Free Cash Flow (FCF) This is the cash flow that is actually available for distribution to investors after the company has made all the investments in fixed assets and working capital necessary to sustain ongoing operations. Figure 3 – Free Cash Flow (FCF) As shown in Fig. 3 that in 2004 the FCF of the company plummeted but this was primarily the impact of the major acquisition of plants and bottling companies in Germany, South Africa including the big purchase of San Miguel Corporation, the biggest bottling company in the Philippines. And in year 2005, the company was able to bounced back in their FCF, a significant increase from -$236. 0 millions to almost 6 billion. Net Operating Working Capital (NOWC) This is a traditional measure of company’s liquidity and potential for growth. Net operating working capital is defined as non-interest bearing current assets minus non-interest charging liabilities. This also known as â€Å"investor-supplied capital†, which is equal to cash, account s receivables, and inventories less accounts payable and accruals. This particular measure is not being used when assessing management’s performance as it is not including natural or human capital in its calculation. Total Net Operating Capital (TNOC) It is defined as the sum of net operating working capital and operating long-term assets (liabilities). Other way of calculating this is by adding up the funds provided by investors, such as notes payables, long-term bonds, preferred stock, and common stock. Year 2004 always shows a major changes among the five years operation of the company. The company increased its operating capital to $25,248 from $21,593, or by almost $4 billion, during 2004. Furthermore, most of this increase went into working capital, which rose from $2,647 to $6,015 million, or by almost $4 billion. This is again caused by the aforementioned major acquisition. CONCLUSION Performing this research on Coca-Cola was very hard work. It took a lot of time and dedication to put all of this information together. Coca-Cola can be seen as a group of individuals working together to become stronger and the best. If one individual appears to be weak, the others must pull together to help compensate for the weakness being presented. Working as a team on this project is similar to how we view Coca-Cola. We were a group of individuals working together to become stronger and the best. We fed off of each others energy to achieve a good project in the end. By doing this research, I found out that Coca-Cola makes Odwalla, which I believe is well-known in Africa and was recently introduced in the United States. I learned that Coca-Cola has used commercial paper throughout various years. For those who do not know what commercial paper is, keep reading. Commercial paper is a type of unsecured promissory note issued by large, strong firms and sold primarily to other business firms, to insurance companies, to pension funds, to money market mutual funds, and to banks (Brigham, page 803). This came as a surprise to me at first, but then I realized that even successful firms need help along the way. Coca-Cola appears to be doing well with its current operations. Since Coca-Cola has done well in the past, I believe that they will continue to do well in the future. The non-alcoholic beverage industry seems to be growing with each passing societal change-from people wanting to have soda, but with fewer calories, from people wanting water with a kick, from people wanting energy, and for moms who want their kids to drink things that are good for them. Coca-Cola will be able to keep up with these changes as long as they keep inspiring and letting their employees to be the best they can be. With success comes hard times trying to stay the best and Coca-Cola is living proof of that. Coca-Cola has been around for more than 200 years and counting. With business of this longevity, they must be doing something right. After all, a building is only as strong as its foundation. Coca-Cola was built on a foundation of being the best at what they do and they have not fallen as of yet, so keep up the good work.