Tuesday, December 24, 2019

Teachers as the Foundation of Society Essay - 612 Words

As a young student I believe that an education is the most valuable thing that a person can have. Therefore, I believe that teachers are the soul foundation of our society. The job of the teacher is to educate as well as nurture the students to the best of their ability. Our society as a whole is constantly growing and changing; and this has a strong influence on our education system. Thus forth my philosophy is continuously evolving and growing; and as I continue to learn more about school districts, different children, and the psychology of learning I will continue to adjust my educational philosophy as well. As a teacher I believe that we should give our students the tools that they need to find themselves and grow as individuals.†¦show more content†¦There is a greater diverse population today in the United States and all of the children needs need to be met. With humanism teachers work very closely with their students this will give the students everything he/she needs to grow and help others around them. I also find myself drawn to the idea of constructivism. This belief emphasizes the personal nature of learning. In my opinion Students learn best from their personal experience. Each child brings a unique combination of existing knowledge abilities and learning styles to their work. Constructivism is not a new approach to teaching but a more difficult one to instill. In a constructivist learning environment the teacher must recognize, appreciate, and engage in the unique abilities and existing knowledge of each student and then facilitate rather than dictate student exploration. This will allow the student the opportunity to build his or her own understanding of the material being covered. I believe that learning should be very personal and that students should learn from themselves as well as the teacher. Students benefit more from trial and error; which allows them to find out what they did wrong and fix it. When a student does something co ntinuously wrong they should not be punished for it because they are unaware of what it is that they are doing wrong. Therefore it is the teacher’s jobs to address the student and help them correct the problem. The teacher shouldShow MoreRelatedCorporate Social Responsibilities Essay1603 Words   |  7 Pagescompany growth as a whole. When groups of people come together to form a small study group or a company, they are all able to accomplish something. They can achieve something small such as passing a test to something larger like, contributing to society. Investors use corporate performance evaluation to assess how well the company is doing over a period of time. In order to satisfy its investors, a company needs to be able to generate some profit. In order generate more profit; it is necessary forRead MoreEducation : An Important Aspect Of National Stability And Growth1602 Words   |  7 Pagessocially, the future U.S. society will not have citizens prepared to help the nation grow economically, industrially and politically. Because education is the foundation to a strong democratic society, teachers are the gatekeepers of the future. In the information provided, the educational philosophies that benefit today’s modern students are addressed. With a pragmatic approach to education, students are provided the proper guidance as they discover their roles in society. A pragmatic approach, whileRead MoreFoundation of Education1732 Words   |  7 Pageswill be about the teaching process of education. Why do we teach? By definition Teachers are leaders, and simply put: leaders lead. Teachers lead their students through and to the path of knowledge. According to the Foundation Of Education text Teachers also demonstrate leadership by working with others and modeling desirable behaviors. Teachers are paid to teach and that is a fact, but in most instances, teachers goal is to educate students for better, highly recognized and progressive professionsRead MoreMy Educational Philosophy – A Work in Progress Essay1060 Words   |  5 Pages​As the end of my first semester of graduate studies concludes, I enjoy this opportunity to reflect on the ideologies, methodologies, and approaches I have learned throughout the semester that will serve as the foundation to which my educational philosophy can be built upon. Rooted in my philosophy of education, is a combination of what I believe the purpose of school is for, and, the factors that influence student success. Early on in the semester, I wrote in my reflection 1 paper that, â€Å"the purposeRead MoreA T eacher s Most Important Goals Essay1443 Words   |  6 Pages Teachers have a responsibility to, not only their students, but the community they teach in and the learning community they work with. Teachers need to understand their responsibilities inside and outside of the classroom to truly be great teachers. As a future teacher, I also have to understand my responsibilities of understand the foundations of knowledge to create the best learning environment for my future students, community and learning community. A teacher’s most important goal is to educateRead MoreThe Importance Of Education For The Individual1604 Words   |  7 PagesDecember 13, 2015 The Importance of Education for the Individual, and its Role in Society This being my first semester as an education major, I honestly haven’t thought much about my philosophy of teaching. However, I have always believed that education is the foundation for a successful person, and therefore, education, as a whole, is the necessary foundation for a well-rounded, functional and successful society. A number of statistics alone prove this, as the United States of America has recentlyRead MoreEducation Is The Most Important Valuable Idea For Children892 Words   |  4 Pagestheir knowledge, and their future. Students however, can only be as successful as their teachers allow them to be. Teachers open up a wide variety of doors for children to be able to explore and understand the world around them. The impact a teacher can have on a student in the classroom, and outside of the classroom is one of the main reasons why I want to be a teacher. Students should have a balance of teacher to student interaction, and student to student interaction to ge t different ideas, andRead MoreIs It Good Or Bad?1622 Words   |  7 Pagespractical and realistic because it ensures survival and is ultimately part of human instinct. Society, regardless of past, present, or future, will always have an endless number of selfless and generous people who strive to improve the lives of others at the expense of their own self-interest. Bill Gates, a successful business entrepreneur and notable philanthropist, established the Bill and Melinda Gates Foundation in 2000 with the vision to end global hunger and better prepare United States public highRead MoreReady To Learn. Education Is One Of The Most Important1489 Words   |  6 Pagesis the foundation to success. It is important to provide the youth with the essential skills and knowledge that will allow them to succeed throughout life’s many challenges. With this foundation of a good education an individual can truly achieve their dreams or goals. It is a teacher’s job to provide this education, by not only teaching their subject, but to develop critical thinking skills and how to apply the knowledge learned into everyday life. The subject is importan t, but the teacher shouldRead MoreThe Curriculum Design And Development1723 Words   |  7 Pagesfundamentals that guide social efficacy (Camp, 1983): 1. Socioeconomic stratification. The concept that all societies must develop social classes in order for continued existence. 2. Probable destiny. The theory that social classes are stable. An individual born into the working class will most likely die in the working class. 3. Social control. Members of a society must adhere to the norms of that society. 4. Psychometrics. Psychological measurement via testing could accurately predict an individual’s

Monday, December 16, 2019

Top Writing a College Paper Tips!

Top Writing a College Paper Tips! Utilizing a hook which likewise sets you up for a typical thread throughout the essay is a significant method to set up flow. If you would like to deliver a great paper, you should attempt writing like you're talking to the individual reading the piece. You're not writing for yourself here, but instead for quite a specific sort of reader. If you prefer the topic of your research, the procedure for writing will go significantly simpler. While it might sound overwhelming and it appears impossible, we know a lot of people leading a gorgeous, happy, healthy, productive and total lives with celiac disease. Above all, feel that you're able to say no to events to secure your wellness, everyone deserves that freedom. Also, keep in mind that no college is eager to admit somebody who is too close-minded to gain from being taught by other people. The important thing is to recognize the issue and work to avoid them. Things You Won't Like About Writing a College Paper and Things You Will Avoiding common mistakes and throwing in a number of extras in the paper will produce a huge difference in the total grade. Our buddies mean well and often feel that should they use GF ingredients, there isn't any issue. It's always helpful to have more people read your paper and provide their opinion. Now, in grad school the entire research paper thing is a good deal less stressful. Everybody has a minumum of one memory of a particular type of beginning. One of the absolute most troublesome things in writing essays is thinking up an excellent title. Therefore, if you begin with a terrible topic, not only will you wind up with a poor essay, but you risk ruining the fantastic impression that the remainder of your application makes. From time to time, even when you're writing about an interesting, relevant subject, it's still possible to appear immature or unready for college life on account of the manner in which you present that topic the way you truly write your individual statement. There isn't anything wrong in writing a typical 5-paragraph paper. If you lack resources to compose a fantastic bit of writing, the best option is going to be to get a paper for college. The need to create strong arguments in the paper might not be as easy as non-writers would think. If writing a paper gets difficult for you, there are lots of alternatives to acquire reliable assistance. Lies You've Been Told About Writing a College Paper College paper is a sort of academic assignment where you must prepare a synopsis of a particular subject, analyze a selected topic and consistently express your ideas and arguments. Writers Per Hour is the ideal place to purchase any kind of custom writing element that is needed at college level. Top Choices of Writing a College Paper For college applications, you might want to have a 10-step course on college application essay writing to learn more. To learn about essays, it's important to realize why essays are such an important portion of academics. Nowadays you know what things to write about in a college essay and are prepared to do it! The college essay may be the most frequently encountered sort of paper you'll write in the early portion of college. The Hidden Truth About Writing a College Paper Research work in college can be flexible particularly when the professor permits you to select a topic all on your own. When you start college, at some point or another, you're likely to need to compose a heavy-duty research paper. Students at colleges and universities across the nation are probably facing the exact same daunting endeavor. If you would like to obtain college papers cheap, consider companies that are a newcomer to the marketplace. Attempt to compose your speech three or more weeks before the wedding day as if you're writing a college paper. At the start, you might have to read the true book and to have. To finish a paper in 1 day is an overall practice in the walls of the company as it is a typical thing for students to forget regarding their assignments till the evening before the deadline. Writing can take some time, and you'll never be in a position to acquire through the last product without starting it first. College essay writing isn't an easy job and requires time, patience and at times meticulousness. Because your professors have read dozens of essays on the identical subject, it is difficult to make them remember yours, if you don't capture their attention with some great writing abilities and intriguing details. Students need assistance with writing at some point or another. A good deal of students want to boost their writing skills and vocabulary to compose excellent papers. Who Else Wants to Learn About Writing a College Paper? They all are specialized in various fields, and we always understand who will write the ideal paper you demand. Writing an outline is among the main portions of the paper, as without it, your paper won't have a suitable structure. The abstract should offer a succinct summary of your paper. With an excellent outline, you experience a chance to develop each section of the paper properly. When you begin writing an essay depending on the outline, don't be scared to make key changes if you feel they are wanted. A wonderful college essay introduction is essential to making your essay stand out, so there's lots of pressure to receive it exactly perfect. It is imperative to continue to keep your thesis statement in mind while you're writing. You need to have a plan, an established structure, once you are writing an essay.

Sunday, December 8, 2019

Financial Accounting Pearson Education Au - Myassignmenthelp.Com

Question: Discuss About The Financial Accounting Pearson Education Au? Answer: Introducation The business corporations around the world are placing large emphasis on improving on the quality of their financial reporting as per the IASB accounting standards. The IASB (International Accounting Standards Board) have directed the business entities to prepare and publish their financial reports as per the conceptual accounting framework principles. The major principles of conceptual accounting framework are relevancy, reliability, understandability and comparability. The compliance of all these accounting principles during the development of financial reports will help in improving the quality of financial reports as per the IASB standards. The conceptual accounting framework is developed on the basis of normative theories of accounting that helps in predicting the type of accounting approach to be adopted for resolving a particular financial issue (Knight, 2004). In this context, the present report aims to present an evaluation of the accounting quality of a company listed on AS X through assessing the accounting policies and estimates adopted by it. The assessment of accounting policies of the selected firm is carried out by evaluating its annual reports disclosures. The assessment is carried out for developing an adequate understanding of the various factors that impacts the development of financial statements of a business entity. The company selected for the purpose is Ansell Limited, a recognized Australian company that is involved in manufacturing of protective medical equipments. As such, the report presents an investigation on the accounting reporting strategies and choices selected by the managers of the company for evaluation of their quality and usefulness to promote its long-term growth. Analysis of accounting policies and estimates of Ansell Ltd Identify Key Accounting Policies Ansell limited is a company which is situated in Australia, and the company along with its subsidiaries is specialized in protection solutions. In other words it can be said that the company is global leader in the protection solutions. The business organization is a profit entity and deals in developing and manufacturing a wide range of clothing and hand arm protection solutions (Ansell, 2017). The accounting policies of the firm are quite effective as their accounting principles are based on historical cost basis except the assets and liabilities are accounted on the basis of derivative financial instruments. In addition to this, the financial assets which are categorized for sale are accounted on the basis of fair value. The accounting policies of the company have been consistently followed as per AASB (Ordelheide, 2016). IFRS 15/AASB 15 deals with the revenues from contracts with the customer, this accounting principle establishes a framework for the company to determine the amount of revenue and when the same will be obtained (Ansell, 2017). This framework has replaced the existing IAS 18/AASB 118 Revenue, IAS 11/AASB 111. After its implementation in the organization, the company has assessed the efficiency of the same realized that it is quite effective and has no bad impacts on the financial statements. IFRS 16/AASB 16 is another accounting policy used by the firm, this framework has introduced a single lease accounting model. This framework has aided the lease holder to identify the right to use the asset and liability that can represent the responsibility of making the payments of the leased asset (Ansell, 2017). The financial statement of the company presents a consolidated data of all the subsidiaries. The control of the parent company will remain on subsidiaries till the date on lease ceases to exist (Marley and Pedersen, 2015). The business organization has assessed the impact of application of IFRS 16/AASB 16 in their accounting policy and have found no bad effect on the firm (Australia, 2011). Assess Accounting Flexibility The firm is following its accounting policies based on the guidelines prescribed by the AASB, however sometimes the management takes a flexible route to make the process easier. For example, the carrying amount of non-current assets valued on the basis of cost, however there are other methods prescribed by AASB. The impairment loss of the company is identified when there is a certain increment in the income statement of the company for a particular period (Ansell, 2017). However AASB has suggested that impairment loss occurs when the carrying amount of a non-current asset exceeds its recoverable amount (Hussey and Ong, 2005). The company at the time of analyzing the value of asset, discounts the estimated future cash flows in accordance to present value, it represents current market assessment of the time value of money and the probable risk associated with the asset. AASB prescribed that while calculating the recoverable amount, the price of the asset must be higher than the fair value (Walton, 2011). To remain in conformity with the Australian generally accepted accounting principles requires the management to make estimates that affect the reported amount of assets and liabilities, in addition to this, the contingent assets are required to be disclosed for a particular financial period. The company follows a flexible mode in this respect, the estimates and assumptions about the assets and liabilities are based on historical experiences, in addition to this, various other factors are also considered that can be rational in that particular aspect (Ansell, 2017). The results of such estimates are reviewed on ongoing basis, whereas, AASB has prescribed to carry o evaluation on the basis of a particular accounting period in which it affected the entity (Dagwell, Wines, and Lambert, 2015). All this shows that management of the business organsation ha ve a high degree of flexibility in choosing policies. The frameworks adopted by the firm are completely ethical and they are not breaching the code of AASB. Evaluate Accounting Strategy The accounting department of a business entity holds major responsibility of gathering, recording and analyzing the financial information. The department develops and implements the accounting strategies for planning the future growth and development of a business entity. The Ansell Ltd, as such is pursing growth strategy as it is actively involved in providing its innovative protective medical equipments across the world. Therefore, its accounting strategy is to meet the financing need of its diversified business units for streamlining its production process. The company as such adheres to the IFRS and AASB standard accounting principles and rules for the preparation of its consolidated financial statements but has also incorporated some flexibility in its accounting framework. The flexibility in the accounting framework refers to the preference given to a particular accounting approach by a business entity during its financial reporting as compared to the other. In this context, th e positive theory of accounting states provides an explanation of the use of a particular accounting method as compared to others. This is because the selection of accounting methods has an impact on firm potential cash flows and therefore has implications for managers, creditors, investors and debtors (Mirza and Ankarath, 2012). In this context, it can be said that Ansell Limited has also implemented flexibility in its accounting policies and estimates for maintaining its competitive position in its industrial sector. The major competitor of the company is MCR safety, a UK company that is involved in providing medical protective equipments and is recognized a global leader in development of medical protective equipments. As such, there is large difference between the accounting framework adopted by both the companies as both need to comply with their country-specific accounting standards. The Ansell Ltd needs to comply with Corporations Act 2001 as per the AASB standards while MCR Safety needs to develop its financial reports as per the UK GAAP. The company however introduces some flexibility in its accounting strategies such as that for measuring its financial instruments as per the accounting policies of its peers to remain competitive (Kenny, 2009). Therefore, it can be said that Ansell Ltd incorporate changes in its accounting policies and estimates in order to meet the disclosure requirements of various countries where it conducts its business operations. For example, there exist large differences between the IFRS and the UK GAAP accounting standards. The annual report of Ansell Ltd implement IFRS standards as depicted from its annual report but also need to introduce changes in its accounting policies as per the UK GAAP principles while operating in the UK (Mirza and Ankarath, 2012). As such, it is essential for the company to structure its accounting transactions as per the country-specific standards for meeting its strategic objectives (Ansell, 2017). The company has developed its strategic objective of diversifying its business operations around the world and hence it is essential for it to comply with accounting conventions of different countries. For example, as per the IFRS standards, Ansell Ltd, has adopted the far value measurement model for assessing the value of its assets and liabilities. However, as per the UK GAAP, the financial derivative should not be measured at their fair value and therefore the company has to introduce some changes in its accounting policies for meeting its strategic objectives. As such, the flexibility in the accounting policies and estimates adopted by the Ansell Ltd is as per its business operations and is thus generally acceptable. This is because they have effectively complied with the conceptual accounting framework principles at each stage of its financial disclosure (Ansell, 2017). Besides this, the company has also adopted an effective accounting strategy for providing incentives to its managers. As per the company financial reports it is analyzed there is an increase in its accrual for short-term and long-term incentives in the year 2017 as compared to that in the year 2016. The company has implemented the use of accrual accounting rules for determining the incentives for its managers. This is done to ensure that incentives provided to the mangers provides them a motivating factor for maximizing the firm value but not provide them a discretion to distort its financial performance (Pietra, McLeay and Ronen, 2013). The accrual accounting is mainly subjective and based on assumptions and as such provides an easy way for an entity to manage its earnings and also providing the incentives to managers at the same time (Sheridan, 2016). The company as such has adopted the method of earnings management as per the GAAP principles that have helped in promoting consisten cy and comparability in business operations (Hussey and Ong, 2017). Thus, it can be said that the company has presented all information regarding its financial operations in its annual reports and therefore its accounting strategy can be regarded to be revealing (Ansell, 2017). Evaluate the Quality of Disclosure The annual report presented by Ansell is quite adequate as it has covered various aspects. The report has provided sufficient information about the purpose and vision of the company. It has also covered the views of chairman and other executives. The financial summary of the firm has provided a brief idea about the financial statements and the areas of operation of the business. The footnotes provided a summary of the accounting policies that are used by the firm. Ansell limited has categorized its global business units into three different categories, the industrial unit, medical unit and the single use unit. Apart from this, the footnotes also provide the statement of compliance which represents that the financial report of the firm is in accordance with the Australian accounting standards (Horngren et al., 2012). In addition to this, the footnotes to financial statements also present the policies of accounting that has been followed in the firm. (Laopodis, 2012). The rate of foreign currency in which the company transacts is recorded at the exchange rate of each day. The notes have provided a wide range of information about the accounting policies and other operation of the company. It has provided information about the financial statement of the company and also the countries in which the company operates. The notes have explained series of things which are consistent with the present performance of the company. The company is working in accordance with the GAAP framework (Ansell, 2017). The implementation of GAAP has certainly proved beneficial for the firm, as it has helped the firm to remain in compliance with the international accounting principles. GAAP completely reflects in the accounting policies of the firm and is quite beneficial in managing the accounts (Thomas and Gup, 2010). The segment disclosures have provided a detailed analysis of the firm operations. It has explained the three segments of the firm which is medical unit, industrial unit and single use unit individually. In addition to this it has also presented information about the operating and closed units of the firm. Apart from this, the regional information about the company is also explained in this section (Ansell, 2017). The region in which the company is operating is summarized in an effective way. The domicile country of the firm is Australia and its sales revenue in Asia Pacific region is also presented in the section as per the AASB (Dagwell, Wines and Lambert, 2015) Identify Potential Red Flags The financial reports of Ansell Ltd have although presented and disclosed all the relevant information but there are some issues that are identified as red flags that needs more disclosure. There is not adequate explanation regarding the decrease in its inventories and trade receivables from $ 14.3 million to $ 8.2 million in the year 2017 as compared to that of the financial year 2016. Also, the company needs to provide more detailed information regarding the managers incentive provided for managing the earnings. This is essential for ensuring the transparency in its business operations in the stakeholder minds as it will provide an analysis of the discretion provided to managers to influence the financial performance of the company. In addition to this, it is depicted form the auditors report of the company that its auditing partner is also involved in providing some non-audit services for which it receives good compensation (Ansell, 2017) . This is the area of potential concern fo r the company as it is against the AICPA Code of Conduct as per which an auditor should not maintain any financial interest in its client for maintaining independency in its profession (Langendijk, Swagerman and Verhoog, 2003). Besides this issue of concerns, the company as such does not have any potential red flag that requires disclosure of more information. There is no reported gap between its recorded profit and the cash flow arising from its operating activities. There is no reported use of research and development partnership used by the company for funding its activities. There is no unexpected write-offs and also there is no reporting of related-party transactions in the annual accounts of the company (Ansell, 2017) Complaint with the Conceptual Framework The analysis of the annual report of Ansell Ltd has depicted that it effectively complies with all the principle of conceptual accounting framework such as relevancy, reliability, comparability and understandability. The compliance of all these accounting principles by the company has helped it in improving its accounting quality and achieving the trust of all its stakeholders. The company has provided all the details regarding its accounting strategies in its annual reports as per the IFRS and AASB standards (Wolk, Dodd and Rozycki, 2012). The accounting disclosures are provided by the company in its annual reports as per the Corporations Act 2001 and AASB standards. The AASB have mandated all the business entities operating in Australia for developing their financial reporting as per the accounting rules and conventions of conceptual accounting framework principles (Hoffman, 2016). The selection of accounting policies and estimated by the company have possible implications for all its stakeholders such as mangers, employees, customers and other such people that are directly or indirectly impacted by its operational activities. As such, it is highly essential for the company to select the appropriate accounting methods for maximizing the value of its stakeholders. The company must select the accounting methods that maximizes its equity base, dividends provided to the shareholders and returns generated for its investors. However, the selection of accounting choices and policies are also largely impacted by the political factors that came into existence when a business entity operates in different business environment. For example, the Ansell Ltd aiming to diversifying its operations globally have to adopt specific changes in its accounting framework as per the political context of different countries (Henderson et al., 2015). The political factors can cause a firm to change its accounting principles such as incorporating the use of different deprecation method or transferring from LIFO to FIFO. However, it is required on the part of the company to provide a full description of nay changes adopted in its financial statements in the footnotes section (Mumba, 2013). This is essential so that end-users are able to analyze and evacuate the adopted accounting change properly. The managers adopt the use of accounting method that proves it to be cost-effective under a different political environment (Bazley, Hancock and Robinson, 2014). The different in the accounting standards adopted under different political situations exist because accounting standards are not based on economic realities. As such, the reporting entities need to select the accounting method that depicts its financial performance more efficiently (Albrecht, 2010). Conclusion It can be stated from the overall discussion held in the report that marinating an appropriate quality of financial reporting is essential for business entities. This is because it helps in achieving trust and integrity in the mind of stakeholders therefore promoting its sustainable growth and development. The analysis of financial reporting of Ansell Ltd has demonstrated that good financial performance of the company is related with its sound quality of financial reporting system. The company has effectively followed and implemented all the standard accounting principles and standards as directed by the Corporations Act 2001 and AASB. The company also complies with the IFRS standards as per the accounting rules developed for harmonization of accounting standards by IASB. The company has implemented a flexible approach in it accounting framework so that all necessary changes can be easily introduced in its accounting strategies as per the nature of its operational activities. The pot ential area of concern is also identified in the report for Ansell Ltd that need more disclosure in its annual report such as earnings management and auditors independency. The companies though have effectively followed conceptual accounting framework but still needs to improve its financial reporting quality in order to promote its goodwill at an international level through resolving the identified area of concerns. References Albrecht, D. 2010. Economic Consequences and the Political Nature of Accounting Standard Setting. [Online]. Available at: https://profalbrecht.wordpress.com/2010/01/06/economic-consequences-and-the-political-nature-of-accounting-standard-setting/ [Accessed on: 13 September, 2017]. Ansell. 2017. Annual Report. [Online] Available at: https://www.ansell.com/-/media/Corporate/MainWebsite/About/Investor-Center/Annual-Report-2017/Ansell-Annual-Report-2017-FINAL.ashx?la=en [Accessed on: 17 September 2017]. Dagwell,R., Wines, G. and Lambert, C. 2015. Corporate Accounting in Australia. Pearson Higher Education AU. Henderson, S. et al. 2015. Issues in Financial Accounting. Pearson Higher Education AU. Hoffman, C.W. 2016. Revising the Conceptual Framework of the International Standards: IASB Proposals Met with Support and Skepticism. World Journal of Business and Management 2 (1), pp. 1-32. Hussey, R. and Ong, A. 2005. International Financial Reporting Standards Desk Reference: Overview, Guide, and Dictionary. John Wiley Sons. Hussey, R. and Ong, A. 2017. Corporate Financial Reporting. Springer. Kenny, G. 2009. Diversification Strategy: How to Grow a Business by Diversifying Successfully. Kogan Page Publishers. Knight, J. 2004. Internationalization Remodeled: Definition, Approaches, and Rationales. Journal of Studies in International Education 8 (5), pp. 5-29. Langendijk, H., Swagerman, D. and Verhoog, W. 2003. Is Fair Value Fair?: Financial Reporting from an International Perspective. John Wiley Sons. Marley, S. and Pedersen, J. 2015. Accounting for Business: An Introduction. ed, 2. Pearson Higher Education AU. Mirza, A. and Ankarath, N. 2012. Wiley International Trends in Financial Reporting under IFRS: Including Comparisons with US GAAP, China GAAP, and India Accounting Standards. John Wiley Sons. Pietra, R., McLeay, S and Ronen, J. 2013. Accounting and Regulation: New Insights on Governance, Markets and Institutions. Springer Science Business Media. Sheridan, T. 2016. Managerial Fraud: Executive Impression Management, Beyond Red Flags. Routledge. Walton, P. 2011. A Global History of Accounting, Financial Reporting and Public Policy: Asia and Oceania. Emerald Group Publishing. Wolk, H., Dodd, J. and Rozycki. J. 2012. Accounting Theory: Conceptual Issues in a Political and Economic Environment. SAGE. Mumba, C. 2013. Understanding Accounting and Finance: Theory and Practice. USA: Trafford Publishing. Thomas, R. and Gup, B.E. 2010. The Valuation Handbook: Valuation Techniques from Today's Top Practitioners. John Wiley Sons. Laopodis, N. 2012. Understanding Investments: Theories and Strategies. Routledge. Ordelheide, D. 2016. Transnational Accounting. Springer. Dagwell, R., Wines, G. and Lambert, C. 2015. Corporate Accounting in Australia. Pearson Higher Education AU. Horngren, C. et al. 2012. Financial Accounting. Pearson Higher Education AU. Bazley, M., Hancock, P. and Robinson, P. 2014. Contemporary Accounting PDF. Cengage Learning Australia. Australia. 2011. Australian Corporations Securities Legislation 2011: Corporations Act 2001, ASIC Act 2001, related regulations. CCH Australia Limited. Identify Key Accounting Policies

Sunday, December 1, 2019

Throughout History Marijuana Has Been Used To Serve Various Purposes I

Throughout history marijuana has been used to serve various purposes in many different cultures. The purposes have changed over time to fit in with the current lifestyles. This pattern is also true in American history. The use of marijuana has adapted to the social climate of the time. Marijuana, whose scientific name is cannibis sativa, was mentioned in historical manuscripts as early as 2700 B. C. in China. (Grolier Electronic Encyclopedia, 1995). The cultivation of the marijuana plant began as far back as the Jamestown settlers, around 1611, who used hemp produced from the marijuana plant's fibers to make rope and canvas. It was also used in making clothing because of it's durability. These uses fit in with the social climate of the time, because the main focus was on survival rather than for psychoactive purposes. During the prohibition, marijuana was widely used because of the scarcity of alcohol. Prohibition was repealed after just thirteen years while the prohibition against m arijuana lasted for more than seventy five years. This double standard may have resulted from the wishes of those in power. Alcohol prohibition struck directly at tens of millions of Americans of all ages, including many of societies most powerful members. Marijuana prohibition threatened far fewer Americans, and they had relatively little influence in the districts of power. Only the prohibition of marijuana, which some sixty million Americans have violated since 1965 has come close to approximating the prohibition experience, but marijuana smokers consist mostly of young and relatively powerless Americans (American Heritage, pg 47). Alcohol prohibition was repealed and marijuana prohibition was retained, not because scientists had proved that alcohol was the less dangerous of the various psychoactive drugs, but because of the prejudices and preferences of most Americans (American Heritage, pg 47). In 1937 the government issued the Marijuana Tax Act, which levied a dollar an ounce tax on marijuana, coupled with fines of $2,000 for drug posession and jail sentences for evasion of the tax. For this reason marijuana use in the United States appears to have gone into decline in the late 30's (Grolier Wellness Encyclopedia, pg 54). Then marijuana was outlawed in 1937 as a repressive measure against Mexican workers who crossed the border seekingjobs during the Depression. The specific reason given for the outlawing of the hemp plant was it's supposed violent "effect on the degenerate races" (Schaffer, pg. 86). Beginning in the 60's marijuana use saw a resurgence which may be attributed to many causes. One of the main causes was the rebellion of youth against the Vietnam War. They used marijuana as an escape from war to peace. It was easy at this time to depict marijuana as a beneficial and completely harmless substance whose effects were far less harmful than those of legal drugs such as alcohol and nicotine because there was not enough scientific research done d uring the 60's (Grolier Wellness Encyclopedia, pg 54). Another cause may have been the discovery of the psychoactive component of marijuana- tetrahydrocannabinol, commonly known as THC. Users found the relation between the doses and the effects (Grolier Electronic Publishing, 1995). The current atmosphere provides for doctors to suggest synthetic marijuana (THC) in a pure and standardized form by perscription (called Marinol) for the treatment of nausea associated with cancer chemotherapy. Also, although there is no scientific evidence that shows marijuana is beneficial in the treatment of glaucoma, it may prevent the progression of visual loss. Marijuana, along with alcohol and a host of other substances, can actually lower intraocular eye pressure. The mediction however, must be carefully tailored to the individual to prevent further eye damage. The evidence has clearly shown that marijuana has been around for a great deal of time and has served multiple purposes throughout histo ry. Karen Sipes Dana Pentoney Jeni Roane Sources Grolier Electronic Encylopedia, Electronic Publishing, Inc., 1995 Grolier Wellness Encyclopedia, Drugs, Society Ethan A. Nadelmann, American Heritage Magazine, Feb-Mar, 1993. Medical Marijuana, http://www.lec.org/Drug_Watch/ Public/Documents/Med_Marijuana_Paper.htm, 1995. Throughout History Marijuana Has Been Used To Serve Various Purposes I Throughout history marijuana has been used to serve various purposes in many different cultures. The purposes have changed over time to fit in with the current lifestyles. This pattern is also true in American history. The use of marijuana has adapted to the social climate of the time. Marijuana, whose scientific name is cannibis sativa, was mentioned in historical manuscripts as early as 2700 B. C. in China. (Grolier Electronic Encyclopedia, 1995). The cultivation of the marijuana plant began as far back as the Jamestown settlers, around 1611, who used hemp produced from the marijuana plant's fibers to make rope and canvas. It was also used in making clothing because of it's durability. These uses fit in with the social climate of the time, because the main focus was on survival rather than for psychoactive purposes. During the prohibition, marijuana was widely used because of the scarcity of alcohol. Prohibition was repealed after just thirteen years while the prohibition against marijuana lasted for more than seventy five years. This double standard may have resulted from the wishes of those in power. Alcohol prohibition struck directly at tens of millions of Americans of all ages, including many of societies most powerful members. Marijuana prohibition threatened far fewer Americans, and they had relatively little influence in the districts of power. Only the prohibition of marijuana, which some sixty million Americans have violated since 1965 has come close to approximating the prohibition experience, but marijuana smokers consist mostly of young and relatively powerless Americans (American Heritage, pg 47). Alcohol prohibition was repealed and marijuana prohibition was retained, not because scientists had proved that alcohol was the less dangerous of the various psychoactive drugs, but becau se of the prejudices and preferences of most Americans (American Heritage, pg 47). In 1937 the government issued the Marijuana Tax Act, which levied a dollar an ounce tax on marijuana, coupled with fines of $2,000 for drug posession and jail sentences for evasion of the tax. For this reason marijuana use in the United States appears to have gone into decline in the late 30's (Grolier Wellness Encyclopedia, pg 54). Then marijuana was outlawed in 1937 as a repressive measure against Mexican workers who crossed the border seekingjobs during the Depression. The specific reason given for the outlawing of the hemp plant was it's supposed violent "effect on the degenerate races" (Schaffer, pg. 86). Beginning in the 60's marijuana use saw a resurgence which may be attributed to many causes. One of the main causes was the rebellion of youth against the Vietnam War. They used marijuana as an escape from war to peace. It was easy at this time to depict marijuana as a beneficial and completely harmless substance whose effects were far less harmful than those of legal drugs such as alcohol and nicotine because there was not enough scientific research done during the 60's (Grolier Wellness Encyclopedia, pg 54). Another cause may have been the discovery of the psychoactive component of marijuana- tetrahydrocannabinol, commonly known as THC. Users found the relation between the doses and the effects (Grolier Electronic Publishing, 1995). The current atmosphere provides for doctors to suggest synthetic marijuana (THC) in a pure and standardized form by perscription (called Marinol) for the treatment of nausea associated with cancer chemotherapy. Also, although there is no scientific evidence that shows marijuana is beneficial in the treatment of glaucoma, it may prevent the progression of visual loss. Marijuana, along with alcohol and a host of other substances, can actually lower intraocular eye pressure. The mediction however, must be carefully tailored to the individual to prevent further eye damage. The evidence has clearly shown that marijuana has been around for a great deal of time and has served multiple purposes throughout history. Sources Grolier Electronic Encylopedia, Electronic Publishing, Inc., 1995 Grolier Wellness Encyclopedia, Drugs, Society & Behavior. Vol. 3, 1992. Ethan A. Nadelmann, American Heritage Magazine, Feb-Mar, 1993. Medical Marijuana, http://www.lec.org/Drug_Watch/ Public/Documents/Med_Marijuana_Paper.htm, 1995

Tuesday, November 26, 2019

Free Essays on Domesic Violence

Although domestic violence includes sibling abuse and elder abuse, child abuse the focus of my essay is on spouse abuse. Domestic violence has many names; family violence, battering, wife beating, domestic abuse, and so on. All these terms refer to the same thing, abuse by a marital, common law, or a dating partner in an intimate relationship. Domestic violence is not limited to physical beatings. It is any behavior that is intended to subjugate and control another human being through the use of humiliation, fear, and physical or verbal assaults, basically anything to make another person feel uncomfortable. Domestic violence is a very important issue in today's society because it has such a profound negative affect on the abused, mentally and physically, and more needs to be done to help the abused and prevent it from happening further. Even though Domestic violence can be caused by either the male or the female it is usually caused by the male due to their controlling nature and physical advantage. History and Causes Since the dawn of time physical force has been used to keep subordinate groups in their place by dominant people in society. Men have always been physically larger than women and since most societies are male dominated, too no surprise the woman has almost always been the most common victim. In Roman times, a man was allowed to divorce, chastise, or even kill his wife for adultery, attending public games, or public drunkenness. All of which the husband was allowed to freely partake in. During the middle ages it was mans right to beat his wife or kill her for so much as giving her husband a dirty look. The first recorded advocates against domestic violence were two author by names of Christian Pizan and Mary Wollstonecraft. Even though the issue was being publicized, no action was ever taken until the 1840's when the American women's movement brought up the issue while fighting for the right to vote. No state... Free Essays on Domesic Violence Free Essays on Domesic Violence Although domestic violence includes sibling abuse and elder abuse, child abuse the focus of my essay is on spouse abuse. Domestic violence has many names; family violence, battering, wife beating, domestic abuse, and so on. All these terms refer to the same thing, abuse by a marital, common law, or a dating partner in an intimate relationship. Domestic violence is not limited to physical beatings. It is any behavior that is intended to subjugate and control another human being through the use of humiliation, fear, and physical or verbal assaults, basically anything to make another person feel uncomfortable. Domestic violence is a very important issue in today's society because it has such a profound negative affect on the abused, mentally and physically, and more needs to be done to help the abused and prevent it from happening further. Even though Domestic violence can be caused by either the male or the female it is usually caused by the male due to their controlling nature and physical advantage. History and Causes Since the dawn of time physical force has been used to keep subordinate groups in their place by dominant people in society. Men have always been physically larger than women and since most societies are male dominated, too no surprise the woman has almost always been the most common victim. In Roman times, a man was allowed to divorce, chastise, or even kill his wife for adultery, attending public games, or public drunkenness. All of which the husband was allowed to freely partake in. During the middle ages it was mans right to beat his wife or kill her for so much as giving her husband a dirty look. The first recorded advocates against domestic violence were two author by names of Christian Pizan and Mary Wollstonecraft. Even though the issue was being publicized, no action was ever taken until the 1840's when the American women's movement brought up the issue while fighting for the right to vote. No state...

Friday, November 22, 2019

No, Oil Does Not Come From Dinosaurs

No, Oil Does Not Come From Dinosaurs In 1933, the Sinclair Oil Corporation sponsored a dinosaur exhibit at the Worlds Fair in Chicago on the premise that the worlds oil reserves were formed during the Mesozoic Era, when the dinosaurs lived. The exhibit was so popular that Sinclair promptly adopted a big, green brontosaurus (today wed call it an apatosaurus) as its official mascot. Even as late as 1964, when geologists and paleontologists were starting to know better, Sinclair repeated this trick at the much bigger New York Worlds Fair, driving home the connection between dinosaurs and oil to an entire generation of impressionable baby boomers. Today, Sinclair Oil has pretty much gone the way of the dinosaur itself (the company has been acquired, and its divisions spun off several times; there are still, however, a few thousand Sinclair Oil gas stations dotting the American midwest). The premise that oil originated from dinosaurs has been harder to shake, though. Politicians, journalists, and even occasional well-meaning scientists have repeated this myth. Which prompts the question, Where does oil really come from? Tiny Bacteria, Not Huge Dinosaurs, Formed Oil You may be surprised to learn that oil reserves were actually produced by microscopic bacteria, not house-sized dinosaurs. Single-celled bacteria evolved in the earths oceans about three billion years ago and were pretty much the only life form on the planet until about 600 million years ago. As tiny as these individual bacteria were, bacterial colonies, or mats, grew to truly massive proportions (were talking thousands, or even millions, of tons for an extended colony). Of course, individual bacteria dont live forever; their lifespans can be measured in days, hours, and sometimes even minutes. As the members of these massive colonies died off, they sank to the bottom of the sea and were gradually covered by accumulating sediment. Over millions of years, these layers of sediment grew heavier and heavier until the dead bacteria trapped below were cooked by the pressure and temperature into a stew of liquid hydrocarbons. This is the reason the worlds largest oil reserves are located thousands of feet underground and not readily available on the earths  surface in the form of lakes and rivers. When considering this, its important to try to grasp the concept of deep geologic time, a talent possessed by very few people. Try to wrap your mind around the enormity of the figures: bacteria and single-celled organisms were the dominant forms of life on earth for a whopping two and a half to three billion years, a virtually incomprehensible stretch of time when measured against human civilization, which is only about 10,000 years old, and even against the reign of the dinosaurs, which lasted only about 165 million years. Thats a lot of bacteria, a lot of time, and a lot of oil. Does Coal Come From Dinosaurs? In a way, its closer to the mark to say that coal, rather than oil, comes from dinosaurs- but its still dead wrong. Most of the worlds coal deposits were laid down during the Carboniferous period, about 300 million years ago- which was still a good  75 million or so years before the evolution of the first dinosaurs. During the Carboniferous period, the hot, humid earth was blanketed by dense jungles and forests; as the plants and trees in these forests and jungles died, they were buried beneath layers of sediment, and their unique, fibrous  chemical structure caused them to be cooked into solid coal rather than liquid oil. There is an important asterisk here, though. Its not inconceivable that some dinosaurs perished in conditions that lent themselves to the formation of fossil fuels- so, theoretically, a tiny proportion of the worlds oil, coal, and natural gas reserves could be attributed to rotting dinosaur carcasses. You just have to bear in mind that the contribution of dinosaurs to our fossil fuel reserves  is  orders of magnitude smaller than that of bacteria and plants. In terms of biomass- that is, the total weight of all the living organisms that have ever existed on earth- bacteria and plants are the true heavyweights; all other forms of life amount to mere rounding errors. Yes, Some Dinosaurs Are Discovered Near Oil Deposits Thats all well and good, you might think- but how do you account for all the dinosaurs (and other prehistoric vertebrates) that have been discovered by work crews searching for oil and natural gas deposits? For example, the well-preserved fossils of plesiosaurs, a family of marine reptiles, have been unearthed near Canadian oil deposits, and a meat-eating dinosaur accidentally discovered during a fossil-fuel drilling expedition in China has been given the well-deserved name gasosaurus. There are two ways to answer this question. First, the carcass of any animal that has been compressed into oil, coal, or natural gas wouldnt leave any identifiable fossil; it would be entirely converted into fuel, skeleton and all. And second, if the remains of a dinosaur happen to be discovered in the rocks adjoining or covering an oil or coal field, that simply means the unfortunate creature met its end hundreds of millions of years after that field was formed; the precise interval can be determined by the relative location of the fossil in the surrounding geologic sediments.

Thursday, November 21, 2019

Certificate 4 assessment and Training Assignment

Certificate 4 assessment and Training - Assignment Example units to be addressed include; approaches to risk management, challenges in risk management, administration of risk management, and countering challenges in risk management. In order to ensure success and efficiency in the learning process, one should be keen in addressing all key issues. The need for adopting the best performance criteria cannot be emphasized. In executing the learning processes, the delivery units should be efficiently sequenced, to ensure that learning is relevant, effective and logical. This should be efficiently administered in collaboration with the clients, so as to ensure match between the learning needs and the content being delivered. In order to ensure success in delivery of the units, the instructor is bound to keep in touch with the learner, so as to ensure relevance, effectiveness and logic of the units being delivered (Chan, 2009). Important to note is that the characteristics of the target group should be identified and considered in the delivery process, which will facilitate identification of the language, numeracy and literacy requirements of the program. By so doing, consistency and sequence will be maintained in the learning process, thus enhancing effectiveness. There will be every need to agree and clarify the purpose of the program, in order for the training program to meet the need of the different stakeholders. The key stakeholders of concern include the mentors/coaches, learners, work organizations, and facilitators/trainers. Consistency and logic in delivering the units will be attained by developing the appropriate skills for each specific group of learners. The mentors or facilitators will have to improve the numeracy and literacy skills of the learners (Chan, 2009). A key issue of concern in delivery of the units includes the breakdown of the learners’ needs. It will be mandatory to breakdown the jobs and roles into manageable component parts. Intensive job analysis will be undertaken, so as to identify the

Tuesday, November 19, 2019

Unemployment Essay Example | Topics and Well Written Essays - 1000 words - 1

Unemployment - Essay Example An unemployed individual does not currently have a job, has sort for a job in the prior 4 weeks and ready for work as defined by the U.S. Department of Labor (1). This is usually denoted as a percentage. Unemployment is a very significant measure or indicator of the economy and serves to indicate how healthy or ailing an economy is. The unemployment rate, which by definition is the ratio of people who are unemployed to the total number of people in the labor market, is the most common measure used to define and size up employment. There are instances when unemployment is voluntary (Gay 30). This scenario occurs when persons opt not to seek employment due to a number of reasons such as low wages in the market. Unemployment generally significantly affects parameters such as inflation and stock prices. What then is the relationship that exists between unemployment and inflation? Market players, such as the Federal government and corporate world usually relate low unemployment rates are attributed to high inflation levels. Low unemployment is consequently related to an increase in the growth of the economy. These market participants also view the reverse as true, which means that an increase in unemployment and a slow economic growth are indicative of a decrease in unemployment. Theoretically, the relationship between unemployment and inflation is explained by the Phillips curve. According to this theory, unemployment and inflation work in opposite direction. Chang asserts that in a period of low unemployment as compared to a period of high unemployment, there are fewer unemployed laborers in the labor market (Chang 10).

Saturday, November 16, 2019

Summer Reading Response Essay Example for Free

Summer Reading Response Essay 1. â€Å"His manner The quiet air around. When he turned the light on in the small, callous washroom that night, Liesel observed the strangeness of her foster father’s eyes. They were made of kindness, and silver. Like soft silver, melting Liesel, upon seeing those eyes, understood that Hans Hubermann was worth a lot.† The significance of this passage is the description of Hans Hubermann’s eyes as the color represents his worth and personality. It contributes to the characterization of Hans Hubermann. His eyes are described as â€Å"made of kindness and silver†. Silver represents riches and valuables and as seen later in the story, Hans Hubermann is someone that is very valuable and close to Liesel’s heart. He also demonstrates a quiet kindness as he agrees to take in Max regardless of the dangers that lie within harboring a Jew in those times. 2. â€Å"She remained on the steps, waiting for Papa, watching the stray ash and the corpse of collected books. Everything was sad. Orange and red embers looked like rejected candy, and most of the crowd had vanished. She’d seen Frau Diller leave (very satisfied) and Pfiffikus (white hair, a Nazi uniform, the same dilapidated shoes, and a triumphant whistle). Now there was nothing but cleaning up, and soon, no one would even imagine it had happened.† The colors in this passage, orange, red, and white, signify the destruction and death that was happening all around them at the moment even though the destruction was to a pile of books. It represents the turmoil in Liesel’s life and more to come. The â€Å"corpse of collected books† seems like a sort of foreshadowing as in the end, piles of corpses from Himmel Street. Then how everyone was completely ignorant to the burning of precious books, they are ignorant to the mistreatment of the Jews. The author’s use of similes joined together with heavy diction such as rejected, corpse, sad, and dilapidated leaves behind a mood of morose sadness. 3. â€Å"After a few seconds, he manages to scratch his head (the rustle of kindling) and he looked at her. His movements were fragmented, and now that they were open, his eyes were swampy and brown. Thick and heavy.† The author decides to focus on Max’s eyes and uses the adjectives swampy, brown, thick, and heavy. It gives the feeling of a person who has gone through much in his life. Also shown later in the book, brown represents a kind person who is close to the earth. Max always has Leisel give him the weather report as he cannot leave his hiding place to see outside. He is always kind to Liesel and even writes her a book for her birthday. His swampy, heavy eyes describe him as a person who has gone through sadness and suffering for the sole reason that he is a Jew. 4. â€Å"They keep triggering inside me. They harass my memory. I see them tall in their heaps, all mounted on top of each other. There is air like plastic, a horizon like setting glue. There are skies manufactured by people, punctured and leaking, and there are soft, coal-colored clouds, beating like black hearts. And then. There is death.† This passage is especially powerful in the way the author creates the mood and tone through the diction and description. The simile that describes the clouds as beating black hearts gives the feeling of death and evil. Black as a color represents death and evil. â€Å"There is air like plastic† gives the picture of the air suffocating the people that dwell within it. 5. â€Å"As he stood, Max looked first at the girl and then stared directly into the sky who was wide and blue and magnificent. There were heavy beams-planks of sun-falling randomly, wonderfully to the road. Clouds arched their backs to look behind as they started again to move on. â€Å"It’s such a beautiful day,† he said, and his voice in many pieces. A great day to die. A great day to die, like this.† The sky was described as blue and magnificent although the situation juxtaposes with the brightly described day. The author successfully adds in a piece of irony through the contrast of making the day beautiful while Max is think about what a great day it is to die. The cloud described as looking back gives the feeling of something of immense importance that is about to happen. The colors give off the mood of happiness and the imagery going with the sun create an image completely wrong for the situation.

Thursday, November 14, 2019

Oppression in Sinclairs The Jungle and Steinbecks The Grapes Of Wrath

Oppression in Sinclair's The Jungle and Steinbeck's The Grapes Of Wrath In The Jungle, by Upton Sinclair, and The Grapes of Wrath, by John Steinbeck, the characters are forced with economic, social, and political problems that they must cope with throughout the story. Both books are similar in that they emphasize that in this country, one simply cannot win unless they play by nature’s rules.   Ã‚  Ã‚  Ã‚  Ã‚  The economic problems of both stories were great. Jurgis (The Jungle) wishes to go to America to get rich. Buying a house stresses the whole idea of animals to have something that is theirs. This is also shown with the Joads. They go to California in search of money and something of their own as well. Both, however, are faced with strong economic problems. For Jurgis, it is the poor manag...

Tuesday, November 12, 2019

Diversity in Survey Methods Essay

Introduction Before describing the implication of diversity in doing research, it is important to note that any research should be as specific as possible. For example, suppose the researcher intends to evaluate or find out whether women experience more automobile accidents than men, then the researcher should specify the variables to be used. Too many variables may make the study too general and invalid. One researcher may opt to approach this research by comparing women and men in terms of how easily they get distracted   and the number of accidents they face either gender. Another researcher may opt to just approach this research by analyzing accident   cases and counting which of the cases is caused by women and which is caused by men. The two researchers would have different survey questions. The first researcher will have a relatively diverse survey questions because he or she is considering two variables, whereas the latter researcher will have homogenous survey questions (Jackson, 2012).   When the variable survey questions are diverse, the significance and mean of the variables may be skewed to the right or left depending on the degree of diversity. If some of the values in the variables are extremely low, then the mean would be lower than the median and hence the results will be skewed to the right. Alternatively, if the diversity is made up of variables that are extremely high in value, then the mean will be more than the median and the results will be skewed to the left. Skewness may distort the true meaning of the results (Jackson, 2012). Consequently, the researcher needs to take into account a number of aspects. The first aspect is outliers. The researcher should remove any outlier as possible because it is the outliers that are responsible for the shift of the results (Jackson, 2012). In addition, the researcher should make the survey questions relatively specific. References Jackson, S. L. (2012).  Research methods and statistics: A critical thinking approach. Belmont, CA: Wadsworth Cengage Learning.

Saturday, November 9, 2019

Journey to Self-Awareness

Tiffany Rayside September 27, 2012 Dr. Lynne DeCicco, Eng. 112 Journey to Self-Awareness The term, â€Å"coming of age† signifies a growth in a person’s identity. It is a confusing phase in which one is on the cusp of adulthood and will experience pivotal moments that will shape character and lead to some sort of self-realization. Such moments may result in a loss of innocence, the destruction of hopes and dreams, the sense of imprisonment, and perhaps lessons learned. Two literary works that illustrate such concepts are Amy Tan’s â€Å"Two Kinds† and James Joyce’s â€Å"Araby. Both pieces are narrated by the main characters, as adults, reflecting upon and portraying a better understanding of their childhood experiences. Although the affairs and outcomes recounted in each differ greatly, â€Å"Two Kinds† and â€Å"Araby† embody the foolishness commonly displayed during adolescence, as well the maturity and insight the characters gain as the stories evolve. In Joyce’s â€Å"Araby,† the un-named main character is a thirteen year old boy living in a depressed society, worn-down and devoured by â€Å"†¦drunken men and bargaining women†¦Ã¢â‚¬ (Joyce 92).The boy brightens his days marveling over his best friend Mangan’s sister. The boy’s obsession becomes eerily clear as his daily ritual is revealed: When she came out on the doorstep my heart leaped. I ran into the hall, seized my books and followed her. I kept her brown figure always in my eye and, when we came near the point in which our ways diverged, I quickened my pace and passed her. This happened morning after morning. I had never spoken to her, except for a few casual words, and yet her name was like a summons to all my foolish blood. Her image accompanied me even in places the most hostile to romance (92). Rayside More often than not, the first step of the coming of age process is the loss of innocence, which is most co mmonly a result of disappointment. As the first true interaction occurs between the boy and Mangan’s sister, the preface for disappointment is shaped. The boy finds himself in the position to impress his fantasy girl when she asks if he will be attending the bazaar at Araby. Upon conveying her longing to attend the splendid event, the young lad seizes the moment and offers to bring her a present from the bazaar, a silent gesture of his love for her.The following days proved tedious as he is consumed with his trip to Araby. Finally, the sacred day arrives and, although he felt he took every precaution to ensure his success, his trip is delayed due to his uncle’s late return home. The narrator realizes that his uncle has forgotten his plans due to intoxication, â€Å"I heard him talking to himself and heard the hallstand rocking when it had received the weight of his overcoat. I could interpret these signs† (Joyce, P93). The reader is immediately presented with th e boy’s awareness of the harsh realities in his world and the discouragement that follows.The boy is of the age where one begins to acknowledge, but not quite understand, adult behavior. Likewise, Amy Tan explores the loss of innocence as an aftermath of childhood disappointment in â€Å"Two Kinds. † Tan portrays herself as a young, first-generation AmericanChinese girl, struggling with the seemingly unrealistic expectations of her mother. Amy, who, in the story is referred to by her Chinese name, Ni-Kan, is on a quest, imposed upon her by her mother, to discover her talent so she may become a child prodigy, comparable to Shirley Temple.After countless ‘talent tests’ given to her by her mother, Ni-Kan begins to accept the notion that she may not have a distinct talent, that she may never be a prodigy: â€Å"But sometimes the prodigy in me became impatient† (Tan 384). With this revelation came a sense of failure and 2 Rayside disappointment in hersel f, in contrast to the narration of â€Å"Araby. † Ni-Kan confesses: â€Å"And after seeing my mother’s disappointed face once again, something inside of me began to die† (Tan 384). This admission results in a change in outlook that marks the beginning of Ni-Kan’s transition into adulthood, a self-realization.Her innocent belief in her mother’s prodigy theories and eagerness to achieve such perfection has come to a halt. In this moment, Ni-Kan decides to be the person she now believes she was meant to be, and not the obedient prodigy her mother and everyone else expected her to be, however it is clear to the reader that she has not yet attained the maturity to make such resolutions. The journey through the character’s development continues as Joyce and Tan introduce the destruction of childhood dreams. As a child, one tends to believe that anything is possible because he or she is blind to possible hindrances.When obstacles present themselves , a person may suffer a disheartening loss of faith or hope, which ultimately chips away at the belief that one’s dreams will come true. Joyce delivered an unspoiled example of this evolution through the narration of â€Å"Araby,† which is consumed with daydreams about â€Å"a romantic quest to purchase the gift for Mangan’s sister† (Fargnoli and Gillespie 2). Disenchantment struck upon the boy’s late arrival to the Bazaar, finding the exhibit nearly empty and the attendants not interested in his patronage.In that instance, the boy appreciates that his romantic fantasy was not worth all of his troubles, which indicates a significant emotional growth of the character. Fargnoli and Gillespie also note: â€Å"†¦and Araby’s tawdry wares unacceptable for the portentous mission that he has undertaken† (2), further conceding to the discontent the boy felt as he identifies the items available for purchase substandard and unsuitable for h is purpose. 3 Rayside Disparate to the boy in â€Å"Araby,† the character in Tan’s â€Å"Two Kinds† served as the catalyst that led to the ruin of her dreams through her resistance to learning how to play the piano.When the time came for her to perform at the recital, she began to believe that she was going to play well, despite her lack of practicing. She childishly imagined the reaction of her family and audience, â€Å"It was as if I knew, without a doubt, that the prodigy side of me really did exist† (Tan 388). Tan went on to describe how she, â€Å"envisioned people jumping to their feet and Ed Sullivan rushing up to introduce me to everyone on TV† (388). Ni-Kan was admittedly surprised when she heard herself playing all of the wrong notes, and shamed of the embarrassment her parents must have felt as she played so poorly.While the boy in â€Å"Araby† was disillusioned by forces beyond his control, Ni-Kan’s experience could have been avoided had she taken her lessons seriously. Also dissimilar to â€Å"Araby,† Tan explores the issues on a deeper level by relating NiKan’s reaction to her recital to that of her mother. Ni-Kan ‘s childhood dream of pleasing her mother by finding her inner prodigy would not come to fruition on that day, but the true destruction was that of her mother’s dream for her daughter to be a success: â€Å"But my mother’s expression was what devastated me: a quiet, blank look that said she had lost everything.I felt the same way, and it seemed as if everybody were now coming up, like gawkers at the scene of an accident, to see what parts were actually missing† (Tan 389). It is clear that Ni-Kan’s mother was terribly embarrassed and frustrated by the ordeal, especially since she boasted about her gifted daughter to the other parents regularly, posing the idea that the mother learned a valuable lesson on that day. 4 Rayside Moreover, a sense of imprisonment, bitterness, and resentment is felt by the characters in â€Å"Araby† and â€Å"Two Kinds. The presence of captivity is tremendous in Joyce’s depiction of the world surrounding the boy as he speaks of the mood in the house and the unpleasantness in the air which, in itself, spawns a feeling of hopelessness. However, these feelings are not internalized until later in the story, when the reader is presented with the groundwork for disaster: â€Å"As he was in the hall I could not go into the front parlour and lie at the window. I left the house in bad humour and walked slowly towards the school.The air was pitilessly raw and already my heart misgave me† (Joyce 93). The boy already senses his upcoming failure, and that sense is only heightened by a feeling of entrapment once he returns home that evening to find his uncle has not yet arrived, â€Å"I sat staring at the clock for some time and, when its ticking began to irritate me, I left the room † (93). The growing torture the boy is experiencing is clearly indicated as he recalls having to endure unbearable gossip which only seems to make the wait even longer, â€Å"I had to endure the gossip at the tea-table.The meal was prolonged beyond an hour and still my uncle did not come† (93). Once the uncle does arrive home, the boy barely greets him and immediately asks for money to go to the Bazaar, refusing to smile when the uncle refers to how late in the evening it was, which points out his antipathy towards the delay in his plans. The boy’s showing of resentment is mild, yet resounding. Alternatively, Ni-Kan’s caging and animosity in â€Å"Two Kinds† are exhibited as bold outcries.While her surroundings appear to have more pleasantries than the boy’s in â€Å"Araby,† Ni-Kan is held captive by the traditions and expectations of her mother and heritage, and her torment is evident throughout: â€Å"I hated the tests, the raised h opes and failed expectations† (Tan 384). It is at this point when Ni-Kan makes the decision to be her own type of prodigy, one that 5 Rayside was â€Å"angry and powerful† (384), with thoughts filled with lots of won’ts. â€Å"I won’t let her change me, I promised myself. I won’t be what I’m not† (384).Clearly, Ni-Kan was going to do everything in her power to end her mother’s quest for perfection, to â€Å"put a stop to her foolish pride† (387), but soon finds that her mother’s determination was stronger than she imagined and her bitterness and resentment turns to pure anger and vengefulness: â€Å"Then I wish I weren’t your daughter. I wish you weren’t my mother! † (389). Ni-Kan, encouraged, by her mother’s growing anger, only becomes more verbal and cruel: â€Å"And that’s when I remembered the babies she had lost in China, the ones we never talked about. Then I wish I’ d never been born! I wish I were dead like them† (390).Ni-Kan’s animosity towards becoming a prodigy blinded her from the reality of the pain she caused her mother: â€Å"It was as if I said the magic words, Alakazam† (390). In Ni-Kan’s child eyes, she won the battle of wills, but has yet to recognize all that was lost due to her harsh testimonials. Undoubtedly, the characters â€Å"Araby† and â€Å"Two Kinds† learned important life lessons, however varied in acceptance. It appears that the boy in â€Å"Araby† learned his lessons immediately after his trials. He quickly understands that he, alone, idealized his world, and reality could be cruel and hard to bear if unprepared.It is palpable that from this day forth, he will see things from a much more pragmatic perspective and will be better prepared to manage the pitfalls. While Joyce implies that the boy instantly surrenders and accepts this lesson as a part of life, Tan’s char acter does not acknowledge her life lessons until much later, as an adult. Ni-Kan continues her stubborn rebellion throughout her adolescent years and it isn’t until the passing of her mother that she finally realizes the underlying truth of her mother’s constant pursuit of 6 Rayside perfection.It took Ni-Kan more than half of her life to concede that her mother truly saw a prodigy, and she alone stood in the way of her own success. In a nutshell, â€Å"Araby† and â€Å"Two Kinds† highlight how important the seemingly insignificant events that occur during adolescence are to the development of oneself. James Joyce and Amy Tan explore the changes in perspective gained as each protagonist matures into a more enlightened adult. Innocence is lost and displeasures of reality become evident early in life. It is the time when one comprehends that he or she faces substantial pain and emptiness in the future.The irony is that the coming of age never ends; people c ontinue to â€Å"grow up† far beyond the stage of adulthood. 7 Rayside Works Cited Joyce, James, â€Å"Araby† (91-95). Abacarian, Richard and Marvin Klotz. Eds. Liturature: The Human Experience. Shorter 9th ed. Boston: Bedford. 2007. Print. Tan, Amy, â€Å"Two Kinds† (383 – 391) Abacarian, Richard and Marvin Klotz. Eds. Liturature: The Human Experience. Shorter 9th ed. Boston: Bedford. 2007. Print. Fargnoli, A. Nicholas and Michael Patrick Gillespie â€Å"Araby. † Critical Companion to James Joyce: A Literary Reference to His Life and Work, Critical Companion. New York: Facts On File, Inc. , 2006. 8

Thursday, November 7, 2019

Treetop Forest Production Limited Organization Structure

Treetop Forest Production Limited Organization Structure Introduction This article focuses on the organization structure of Treetop Forest Production Limited. Treetop Productions is a sawmill factory that is located at British Colombia in Canada. The main purpose of the factory is to convert raw logs that have been cut from local forest into building grade timber. The sizes of timber that the factory releases as finished products are mainly of 2-by-4 and 2-by 6 in size.Advertising We will write a custom essay sample on Treetop Forest Production Limited Organization Structure specifically for you for only $16.05 $11/page Learn More All the timber that is released as finished products have a standard size. The factory has been in operation for the last thirty years. Throughout this time, the factory has been working in an effective and efficient manner. It has been incurring minimal running and operating costs to achieve optimum output. However, the company bought new plant and machinery equipments and undertook a r epair and maintenance exercise. All these efforts were to maintain the effectiveness and efficiency of the factorys operations. To support its activities, the company has a strong workforce that comprises of a general manager, 16 supervisors and supporting staff. The organization also has approximately 180 unionised staff who work on a contractual basis. All these employees are divided into the following departments: Boom Sawmill Planner Packaging Shipping and maintenance All of these departments work on two shifts except the planner and shipping departments that work on the morning shift and the maintenance department that work the night shift. In addition, all these departments apart from the packaging department have a supervisor in their entire shift. To compensate on this, the planner supervisor is in charge of the department during the morning shit while the sawmill supervisor is in charge of the department during the afternoon shift. The distance between the packaging depar tment and these two departments is long. As a result, the packaging department has been receiving minimal supervision. This has resulted to a decline in the performance of the department. Most of the products of the factory are sold in the international market. Here, the customers mainly rely on the packaging of these undifferentiated goods to decide on which company to buy from. Initially, Treetop had been experiencing high rates of purchase of its products.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More However, as a result of the laxity of the packaging department, many consumers have declined purchasing products from Treetop and instead purchased from rival companies. This has tremendously reduced the revenue of the company. In addition, there is a huge backlog of work in the packaging department. This has come about as a result of increased production from other department a nd laxity on the packaging department. To compensate for this backlog, the employees of the department have to work more hours during their shifts. This in turn increases the cost budget of the factory as a result of the overtime dues. In addition, employees of the department have been increasing their breaks and going home early. This has impacted negatively on the operations of the department and that of the factory as a whole. This scenario is common is many manufacturing and processing companies. There has always been the case of poor performance from one or more departments that in turn affect the performance of the entire factory in a negative way. According to the theory of structural causes of conflicts, the performance of one department leads to the underperformance of another department. To ensure that all the departments in an organization work effectively and efficiently, corrective measures have to be installed by the administration for an ideal situation to prevail. In this case, the management should ensure that the packaging department is supervised effectively. In addition, the employees of the department should be motivated in order to boost their morale. Analysis and Discussion From the information that has been presented in this case study, it is evident that lack of proper leadership is the main problem that the packaging department is facing. The main problem that the packaging department is facing is poor supervision. As a result, the employees find it easier to bend the rules and regulations of the factory. Poor supervision has led to the employees not being able to meet the set goals and targets of the factory. The employees have also commenced on a habit of increasing their breaks. It has been reported that they extend their tea break by five minutes and lunch break by ten. In addition, some of the employees also go home before their shift ends. This is a clear indication of poor supervision from the management and the development of bad behaviour from the employees.Advertising We will write a custom essay sample on Treetop Forest Production Limited Organization Structure specifically for you for only $16.05 $11/page Learn More Leadership is an essential factor in the running and management of an organization. It is the work of a leader to lead a group of individuals, supervise, motivate, educate and control his staff (Reisner 16). Leadership has been one of the key management tools that have been researched on for many years now. Several theories with regards to leadership have been presented. Perhaps the theory that applies the most in this case scenario is the theory of the role of human factor in human management (Bass 22). Theory was first presented in the academicians like Taylor and McGregor during the 1930s. According to them, it was essential to control the actions of employees and at the same time provide conducive working environment for them. This can be achieved with the us e of proper leadership styles, employee motivation (through rewards, salary increments, bonuses and promotions) and interpersonal communication. If these set of practices are applied, then the employees of the packaging department will increase their efforts and in the process, they will be able to meet the goals and targets of the factory as well as their own personal goals. Conclusion and Recommendation From the above analysis, it is evident that the poor performance of the packaging department is as a result of poor supervision. Supervision falls under the management of the organization. Therefore, to improve on the activities of the packaging department, it is essential for the company to improve on the manner in which the packaging department is being supervised. According to the policy of the factory, each department should have a different supervisor for each shit. The company has sixteen supervisors. Furthermore, only three departments have more than one shift. This makes se ven active supervisors on a specific day (the packaging department is not included). Therefore, on one specific day, eight supervisors are left free. I therefore recommend two of these supervisors to be assigned to the packaging department. This will not only improve the efficiency of leadership in the factory but will also boost its performance. In addition, these supervisors should be equipped with great leadership skills (Jago 330). In this case scenario, they should learn how to motivate hardworking employees. This will make employees to work even harder and attain the set goals and target. This will in turn boost the performance of the department and the entire factory as a whole.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Bass, Bones. â€Å"From Transactional to Transformational Leadership: Learning to Share the Vision.† Organizational Dynamics 18.3 2010: 19-31. Print Jago, Arnold. â€Å"Leadership: Perspectives in Theory and Research.† Management  Science 28.3 1982: 315-336. Print Reisner,Richards. â€Å"When a Turnaround Stalls.† Harvard Business Review 45.1 2002: 15-18. Print

Tuesday, November 5, 2019

The French Verb Conjugations for Aboyer (to Bark)

The French Verb Conjugations for Aboyer (to Bark) The French verb  aboyer  means to bark. If you want to say the dog barked or the dog is barking in French, then you would need to conjugate the verb. This is a relatively easy conjugation, but you do need to watch out for the stem change. How to Conjugate the French Verb  Aboyer Aboyer  follows the verb conjugation pattern of other  stem-changing verbs. This means that the Y changes to an I when paired with certain subject pronouns. Other than that minor difference,  aboyer  uses the same endings as other -er verbs. Using the chart, you can find the verb conjugations for  aboyer  as they apply to the different subject pronouns (the  j, tu, nous,  etc.). Simply match that up to the present, future, or imperfect past tense and youre on the way to completing a sentence. For instance, to say I bark, you will say jaboie. Dont worry,  aboyer  can also be interpreted as to scream or to cry out if youre not actually barking like a dog. Subject Present Future Imperfect j aboie aboierai aboyais tu aboies aboieras aboyais il aboie aboiera aboyait nous aboyons aboierons aboyions vous aboyez aboierez aboyiez ils aboient aboieront aboyaient The Present Participle of  Aboyer The equivalent to the English ending -ing  in French is -ant.  This is called the  present participle  and for aboyer, that is  aboyant.  This can be used as an adjective, gerund, noun, or verb. The Passà © Composà © of  Aboyer You can use the imperfect past tense for  aboyer, though youll find the  passà © composà ©Ã‚  to be a bit easier. This can be used to express barked no matter the subject pronoun. You will need to use a helping verb and the past participle in order to conjugate in this way. For  aboyer, the  auxiliary verb  is  avoir, which does need to be conjugated to the correct subject and tense. For the  past participle, you will simply use  aboyà ©. Lets put that together. To say he barked, you would use the French il a aboyà ©. More Conjugations for  Aboyer We are not done conjugating  aboyer, though those are the most important forms for you to learn. As you speak and write more French, you may also find a need for the following verb forms. The passà © simple and imperfect subjunctive are used mostly in formal writing. Its likely that you may not need to use these. Yet, you should know the subjunctive and conditional forms of  aboyer  as they may be useful. The subjunctive is a verb mood that expresses uncertainty. The conditional is used when the verb is dependent on certain conditions. Both moods have a degree of maybe to their meaning. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive j aboie aboierais aboyai aboyasse tu aboies aboierais aboyas aboyasses il aboie aboierait aboya aboyt nous aboyions aboierions aboymes aboyassions vous aboyiez aboieriez aboytes aboyassiez ils aboient aboieraient aboyrent aboyassent The imperative verb form may be very useful with  aboyer. Its used for short, direct commands and requests. The thing to note with the imperative is that you can skip the subject pronoun. Instead of saying tu aboie, you can simply say aboie. Imperative (tu) aboie (nous) aboyons (vous) aboyez

Saturday, November 2, 2019

Theories 1 Essay Example | Topics and Well Written Essays - 250 words

Theories 1 - Essay Example This theory would assist me as a leader to use their thoughts on discernments, perceptions and the feeling portrayed by nurses through their behaviors (McEwen & Wills, 2014). This theory would assist a leader to implement the shared leadership council by identifying the distressful factors that nurses face in providing healthcare. Self-care is an immensely challenging process and is greatly affected by the experience, skill, motivation and capability of the patient. A patient with prior experience with self-care can identify the patterns that offer pertinent prompts and propose anticipated results linked to certain reactions. On the other hand, skill and capability of the patient is necessary for self –care (McEwen & Wills, 2014). This is because patients under self-care need to be able to plan, set objectives and make decisions (McEwen & Wills, 2014). Conversely, it is imperative to determine the factors that may drive the patient to attain their goals. In this case, it would be necessary for the nurse to determine whether the patient would change their behavior in order to attain their prearranged objective (McEwen & Wills, 2014). Therefore, it is essential for nurses to evaluate the patient’s willingness and ability to self-care before giving them

Thursday, October 31, 2019

Life is a Trajectory Essay Example | Topics and Well Written Essays - 500 words

Life is a Trajectory - Essay Example The river never gets stagnant. From the tender brooks on the lap of the mountains, it runs down as streams getting titanic form and passing by greatest civilisations and mighty cities of the world to end its long drawn journey into the ever eclipsing oceans where the entity of this particular river gets effaced along with many joining the mighty procession called life. In a similar manner, life initiates on the lap of parents, tender and wild, innocent like a flower. At that point of time, love, care and nurturing becomes the only need of life. At the brink of youth, vibrant and exuberant life has an unknown threat to explore the unexplored, to experience the inexperienced and navigate through the dark and unseen abbeys of the wilderment. Then comes the middle age with maturity of perception and wide experiences, where the tramping feet gets shackled with added responsibility and thought that echo in redundant way that wounded knees were better than broken hearts.

Tuesday, October 29, 2019

Organisation and behaviour Essay Example | Topics and Well Written Essays - 1250 words

Organisation and behaviour - Essay Example For the purpose, organizations use Motivational Theories to increase the efficiency, productivity and quality of their employees (McShane et al., 2009). The results of the motivation on the efficiency and productivity of the organization is difficult to determine. However, research and studies have found that organizations generate high level of outputs and more sustainable levels of achievement if their employees are motivated (Hellriegel & Slocum, 2008). Therefore, the management of motivation is a critical element in an organization that is achieved through maximizing the human resource inputs, in order to attain the potential output of its employees. This document illustrates impacts of motivational theories on organizations in the context of leadership and effective teamwork. Leadership can be defined as a social influence of a person to support and assist other people to achieve the given task or goal. The change in the organization is highly resisted by its employees therefore the organizations should appropriate leadership style to overcome these resistances. For example: when Apple, the company, appointed Steve Jobs was calm (McShane et al., 2009). The team was performing well (Barrett, 2003). The management may adopt cheerleading style as it boosts and maintain the performance of employees during the period. On the contrary, the change of management in the Norwegian Civil Aviation Industry, created a chaotic condition. The organization was in chaos and clam, The Company used coaching leadership, as it shall assess team member to understand, grow and learn the events in a positive way. It also allows strengthening bench and increasing team member retention. Apple developed a strong cognition in its management that allowed the organization to enhance its attitude, belief, behavior and values of its employee (Barrett, 2003). When Steve Job rejoined Apple in 1996, the company enhanced the beliefs and values through developing proximity with Jobs. In addit ion, the company provided six level hierarchy of need by providing Steve Job with the security, psychological and self-actualizing opportunities to motivate human behavior. Apple provided several incentives and exclusive facilities to Job (Hendricks & Louw-Potgieter, 2003). In order to sustain the motivation of its employee, organizations are suggested to practice traditional motivational theories. These theories allow the organization to make a vivid approach towards motivation techniques that an organization may adopt to retain its employee. One of the motivational theories is the Cognitive Dissonance Theory. The theory develops a strong relationship between the management and employees (Barrett, 2003). Through this management is able to expand consciousness of its employee, strengthen their attitude at work, emotion, belief, value and behavior etc. It is essential for the organization to develop a strong relationship with its employee in order to retain its employees (McShane et al., 2009). In the current world, to retain employees the management and organization focuses on the anticipation of its employee. Psychological satisfaction of the employee to keep them focused and connected to work is the main problem. These issues can be eliminated through implementing The Cognitive Dissonance Theory in organization. It develops proximity between employees and the organization providing them mental satisfaction. Besides of this, material satisfaction of

Sunday, October 27, 2019

PESTLE and SWOT Analysis of McDonalds

PESTLE and SWOT Analysis of McDonalds Executive Summary In this report entitles about the external analysis of fast food restaurant and internal analysis of McDonalds cooperation by SWOT analysis and constructing of TWOS matrix that give us the future strategies of MC Donalds. The vital results of external analysis are the there is wide competition with the competitors because it is perfect competition between the firms. The customers are more oriented about the organic food, and also about health issues such as obesity. Such as increasing the organic food is also opportunity and at the same time it will increase the cost, so they should more concentrate pricing of the product. From the internal analysis the firm is stronger in financial position and supply chain and also strong brand image. By combining these elements the firm should go for the research in terms of the health issues and also they can extend the new stores to attract the customers. They should also increase the benefits to the employee s that should decrease the turnover ratio. This report is prepared for the CEO of McDonalds cooperation for taking decision on future strategy Terms of Reference This report is prepared for the internal use only and prepared as the assignment for the strategic management in the course of MBA. The use of this is primarily for accessing the understanding and awarding grades Introduction McDonalds is the one of the biggest fast food chain restaurant having more than 32000 restaurants in 199 countries whole over the world. McDonalds is selling majorly soft drinks and fast food items like fries, chicken, burgers, salads and ice creams. The restraints of mc Donalds are operated such as an affiliate, franchisee, or the corporation itself. In term of long term goals of the mc Donald is satisfaction of customer and loyalty to their brand. Brand image and the unique brand logo are one key success factor for the McDonalds. This is report prearranged in a certain manner that is in the first discussion about the external analysis of the organization by PESTLE and PORTERS five force model for the analysis in industry level. In the internal analysis part discuss about the tangible assets, key success factors ,supply chain, SWOT analysis and formulate the TWOS matrix for the future analysis for future strategies and in the conclusion part entitled about the recommendations and long term strategies. EXTERNAL ANALYSIS In this section deals with the considerate the factors that effect the organization by the external environment. These are forces that the organization would take steps to reduce the effects but could not avoid it totally (Strategic Management Process 2000) Macro environment: The analysis of macro environment is can be done by PESTLE analysis and also other factors like competitors, suppliers, customers. The complete analysis of PESTLE is given in the appendix and some key factors is given in the table 1 The important factors like obesity and other competition is more in the fast food chain, and mc Donalds is also concentrating on the green, price to have competitive edge on competitors, menu based upon the region such as in India Mc Donalds introduced MAC ALLU and O fat items are planning in the menu for attracting the customers more oriented about obesity. Porters five force model Porters five force model is used for the analysis in the industry level; complete analysis of five porters is given in appendix and summarized is given below In the case of MC Donalds from the five porter analysis new entry is very high due to less regulation in fast food industry, substitute threat is low, where as competition and rivalry among the firm are very high so McDonalds pricing is very important. Supply power is low unless the main ingredient of the product is not readily available Opportunities and threats The external audit can be done by using opportunities and threats, the whole Opportunities and threats are explained in the appendix. The opportunities for the mc Donalds such as low cost menu will gain competitive advantage and attract more customers and also such as people also more oriented about the health so McDonalds concretes more on healthier goods o attract the customers. They have main threats like obesity, the relationship with the franchiser, quality also decreasing due to the lack of proper control on the franchising, such as American brand appeal act as threat in some anti American countries, Global recession and fluctuating foreign currencies Key success factors Mc Donalds one of the success factors is franchising with the local suppliers, uniqueness in the brand image, pricing of the meal with the best price, store location in maximum places and easy access to the customers, turnover rate per chair in the McDonalds is high as compare to the restaurants, attracting the customers based upon the kids menu and toys .introduction of breakfast menu and coffee in the menu, localization of their menu like introduction MAC ALLU and mutton in India. Appearance of the restaurant more focus on their values and productivity, Promotion and a continuing focus on building brand loyalty Internal Analysis of McDonalds Internal analysis of McDonalds can be done based upon the tangible assets and intangible assets, strength and weakness, supply chain. These are the factor on which firm has control as they can be alter based upon available resources and increase capabilities. Tangible assets and intangible assets: The vital tangible assets of McDonalds comprise of resources such as financial resources, and also resources in terms physical elements location of restaurants in city, airports and in all happening locations, the trade secret of their recipes, innovative production processes etc and resources in terms of organizational such as efficient strategic planning processes, control systems and excellent evaluation. The vital intangible assets of McDonalds are unique brand identity and their logo. The capabilities of the organizational also important such as satisfaction of the customers are high, product innovativeness and excellent product development capabilities (see appendix). Strengths and weaknesses The strength and weakness are explained in the appendix. The strength of McDonalds is the brand image, their innovative products, uniqueness in their products, strong finical position, more in terms of their stores in the main cities, employee training such as mangers get training in Hamburger University, segmentation of their product such as kid meal, happy meal etc. more concentrate about the customers, turnover per chair is more in McDonalds, strong advertisement campings to attract the more customers, kids offers to attract more customers. Weakness of mc Donalds such as No clear strategic direction, obsolete facilities, higher overall costs than rivals, subpar profits, Falling behind in RD, Too narrow product line. High Staff Turnover including Top management, Unhealthy food image, Uses HCFC-22 to make polystyrene that is contributing to ozone depletion TWOS Matrix: TWOS matrix is build based upon the internal and external factors by using strength, weakness, opportunities and threats. It is constructed based upon comparing of each factor with the other factors of SWOT. The complete TWOS matrix is given in the appendix. In this based upon the TWOS matrix explain about the differ combination as possible. Strengths and Opportunities Because of strong financial position and their unique brand image McDonald can extend their stores and attract new customers. Due to their unique brand image they can advantage over their suppliers. Due to the strong financial position they can invest more on the Research and development example in term of decreasing the fat in the food. Strengths and threats Mc Donalds can take more control on the franchise dealers to maintain the quality and reputation. They can offer novel product and keep the innovation to attract the new customers and existing customers. Weaknesses and Opportunities By creating product in a greener such as decreasing HCFC-22, product quality can be increased and also plan for the healthy meal. By Increase stores in different locating that increases the market penetration. Weaknesses and Threats Applying 0 grams Trans fat that increase the customers who are more oriented about the obesity By changing HCFC -22 in to the carbon free HFC (hydro fluorocarbon) which is not harm to environment. Future Strategy Based upon the different analysis of the firm and by comparing the different analysis the future strategies can be planned. The strategies in term they can be broadly classified in to two broad sections such as business and corporate strategies. The recommendation of the firm based upon the analysis is listed in following section. Business level strategy Such as differentiation of their product to gain competitive advantage, increase in the research to develop food with low fat content that can be decrease the obesity, focusing more on the customers to increase the customer loyalty to the brand. They can also concentrate about the organic food, Labor turn rate should be decreased by giving different bonuses and effective salaries. Corporate Level Strategy Due to the strong financial they can penetrate into new market by increase their store in different locations. And also they go for back ward integration with the suppliers to get the quality goods for low price. Conclusion In this report entitled about the different external and internal environment of mc Donalds and by constructing the PESTLE analysis, SWOT analysis and also prepare the TWOS analysis for the long term strategy in the future.mc Donalds increased their stores about 50 percent in last five years but there is only less increase in the sales about 2percent only so McDonalds is planning to change their strategies to attract the more new customer and planning to increase the customer life time value such that the sales can be increased they should consider about the following factors such as health issues they can increase the organic food, they can also by employing and also proper planning of the queues that can decrease the queuing time and also increase the turn over. Price is also one of the important factor because bargain power is low they can be shift to the other company, so pricing can be properly planned. They can be plan for the deli burger which cost low that will give price adv antage whereas they also keep the organic burger in their menu to attract the health oriented customers and also they can be focus on o fat food that can also attract who concrete about diet. They should plan to decrease the employee turnover ratio. Limitation and Recommendation The limitation would be that the current strategies that are practiced currently have not been reviewed in depth; the future research can be done on analyzing the current strategy of mc Donalds and see how these can be amended to formulate the future strategy.