Dream Vacation

I have wanted to go for a vacation for very long. The country for my dream vacation is Australia. Australia is a part of continent, oceanic. It is a big country with many attractions. I am going to share with you, in this essay, what attracts me such that I want to go Australia. There are many physical factors in Australia. One of them is desserts. I would like to go to a desert in Australia as there are many plants and animals at the deserts. I can so experience a bit of desert life and know more about deserts after going to one myself. Another physical factor is the rock formation in Australia that are formed natural. These rock formations make a good place to watch sunrise and sunsets. I am sure we do not want to miss such spectacle as it would be such a pity. Examples of such rock formations are Uluru, otherwise called Ayers Rock, which is a world heritage Site, Kata tjuta, also known as mount olga, and devils marbles. The third physical factor is the ranges,which consists of mountains and hills. The ranges let us see a series of mountains together. Climbing one of the mountain is a good experience for me as I had not tired mountain climbing before. Since they are ranges,there must be nice scenery there too. I would like to go there to see the beautiful scenery. Examples are Brindabella ranges, visible to the west of Canberra, and Flinders Ranges, the largest mountain range in South Australia. The fourth physical factor is the reefs in Australia. The most well known reef in Australia is the Great Barrier Reef, Australia’s greatest gift from nature. It consists of a lot of marine life and consists of over 3000 individual reef system. I would not miss this chance to see the world’s largest reef if I were to go on a vacation to Australia. The fifth physical factor,which is the last, is the rivers.

Resource File and Personal Theory Paper Essay

Behavior Person-Centered Theory is a theory that focuses on the individual person and the behaviors (appropriate and inappropriate) so that not only will the person be independent of self esteem issues but, he or she will learn behaviors that promote positive attitudes. Instead of just looking at the behaviors this theory, looks at the person as a whole (the behaviors positive and negative, his or her feelings about themselves and the people around him or her, and the triggers that make him or her behave in negative ways. I believe in this theory because it does not just focus on one aspect of the person such as the negative behaviors and triggers, it looks also looks at the positive behaviors and triggers. By doing this you are able to learn what makes a person react the way he or she does and if the actions are deliberate or if the actions are true reactions to the situations or stimuli. Some people have a tendency to show you what they think you want to see or hear (manipulation) but if you learn what actions trigger what reactions (good and bad) you can teach the individual how to avoid those situations or stimuli. The theorist and theory that I relate to the best is Yalom and the interpersonal group therapy. I relate to this theory because it focuses on problems in current relationships and situations while examining the ways in which those particular problems are reflected within the members of the group. It is always important for patients to know that he or she is not the only person going through the kinds of situations the patient may be facing. When a patient learns that he or she is not alone in the world (concerning the types of problems being faced) it allows the patient to better relate and discuss what it is he or she is going through and as a group solutions can be developed. What surprised me the most about the theories learned in class was that a single  theory can treat more than one problem or person. I always believed that everyone was subjected to the same theory no matter what the situation was. I was also surprised to learn that not all people are placed in in-patient facilities if the doctor feels that something else should be done. This was very apparent in the case where the lady whose husband was cheating on her, tried to kill herself numerous times and the doctor decided to treat her as an outpatient instead of committing her. Since being in this class, I have learned that not all theories apply to all people and situations. One theory can be used to treat a multitude of people and situations. Not all people are committed for actions some may deem psychotic it is up to the attending physician whether or not the person is committed to a facility.

Internet social networking's effects on teenager's social lives Essay

Internet social networking's effects on teenager's social lives - Essay Example Such sites allow the members to socialize with their friends by adding them to their profile, sending them messages and commenting on their statuses displayed on the pages of their profiles. Social networking sites most commonly in use today are Facebook and Twitter. Most teenagers necessarily visit these websites several times in a day all over the world. According to a recent research generated by the Pew Internet Project, as many as 93 per cent of the teenagers in America between the age of 12 years and 17 years are regular users of the internet, and 55 per cent of such teenagers spends most of the time using social networking websites (Hall). Social networking sites cause a lot of troubles in the life of teenagers. As a result of the expanded social circle because of internet social networking, teenagers are prone to fall in the hands of pedophiles and kidnappers. Internet social networking increases the interaction of a teenager with others. In fact, many studies have found the social networks of internet using teenagers to be much larger than others that do not use the internet. Not only their social circle increases, but also the way they communicate changes. Nowadays, many teenagers can be heard speaking to one another in slang. The time that teenagers spend socializing with others in the virtual world is no less effective than the real world for building relationships and socializing with others. ... The predators can easily project themselves as teenagers. This allows them to draw the teenagers into harmful activities in the real world along with the virtual world. They send messages to the teenagers via these websites. Many teenagers respond to them. The predators may use social networking sites to drive the teenagers into the business of drug dealing or child pornography. Drug smuggling, prostitution, and cyber terrorism are the common results of crimes conducted through net. The privacy control is also an important feature of most of the social networking sites, but not many teenagers are prudent enough in their use of the internet to use the privacy control. Besides, not many predators get caught by the monitoring of profiles. Identity theft is one of the biggest risks of social networking through websites, that exposes teenagers to the risk of abduction. Teenagers tend to display their personal pictures on their profiles and display their contact numbers, house numbers, and other necessary information that is required by the kidnappers. There are many causes of such a massive display of personal information on the websites. First, children tend to display their complete and accurate information so that it would be easier for their old and lost friends to access them online. Secondly, many teenagers tend to display information to show off that they are living in a particular city or studying at a popular college or school or have joined some famous club in the town. There are many other causes as well. Social networking sites are an excellent source of information regarding any individual as well as his/her family for the kidnappers. In the recent years, a lot of people have been kidnapped all over the world. Teenager boys may be

CJ6 Essay Example | Topics and Well Written Essays - 250 words

CJ6 - Essay Example Its evolution further included thief catchers and legislations but increase in crime rates let to establishment of a formal police force in the 17th century. Position of the sheriff was established with duties such as apprehension, tax collection, and management of public funds but crimes continued to increase. Texas Rangers was then formed in 1823 to protect settlers’ interest and became a lawful entity after 1870. Other agencies were also forms such as Federal Marshals (1989) and Metropolitan Police Force (1845). The current police system in the United States is however more complex, the most complex in the world, and exist at federal, state, county, local, and private levels. The federal branch is part of the executive government branch and enforces provisions of the US criminal code and consists of the FBI, ATF, US Marshals Service, Homeland Security, Customers and border Protection, Secret Service, Coast Guard, IRS, and US Postal Service. State police force exists in every state with limited jurisdiction of enforcing state laws in their states. Counties and municipals also have their police systems headed by county sheriffs and enforce laws within their geographical jurisdictions. The private police sector is another branch and is significant in apprehending

Marketing your self Essay Example | Topics and Well Written Essays - 250 words

Marketing your self - Essay Example exam accorded me with what entails a â€Å"30-second commercial† hence raising my focus and attention to such commercial since they may hold the key to a great job opportunity. The â€Å"riffle approach† to marketing online as defined in the exam is important in ensuring a precise and effective online presentation where potential employers could trace me. The exam also acquainted me with the facts that there are less jobs advertisements. This helps me to adapt other avenues of seeking for a job and the knowledge that jobs are there even though they do not feature in adverts. The knowledge of having multiple, effective and visible resumes online is quite crucial because it helps me create a platform to market myself for a job online. However, the fact that not all resumes get attention encourages me to remain consistent and persistent on my job submissions. Nevertheless, the exam cautioned me against taking a resume to a network meeting as it lowers ones credibility. The information on networking will help me to share information and contacts on job opportunities with others where 65%-85% of jobs come through networking. The exam informed me on the importance of academic projects and internships in job interviews. The examination informed on how to treat job requirements before attending an interview. This is significant as it sets th e minimum qualifications for any job. In conclusion, the exam prepares me to market myself, job searching, attending an interview, and negotiating a job offer (Alobaidali

Applied Ethics Assignment Example | Topics and Well Written Essays - 250 words - 2

Applied Ethics - Assignment Example Therefore, ethics can cause morality to change. Finally, morality surpasses cultural norms, while ethics in most cases is overseen by professional and legal guidelines within a particular place and time (Ciulla, 2003). Ethics is fundamental to any leadership; good ethics upholds characteristic needed for an effective leader. In the leadership, you can get two scenerios, an effective leader but not ethical or a not effective leader but ethical (Ciulla, 2004). It is hard to get both. Therefore, the phrase â€Å"the ends justify the means† depends on what is the outcome and the goal and the means used to achieve them. If the outcome is good and noble then, the ends justify the means. However, most people do not mean that; they use the phrase as an excuse to achieve a particular goal, through any means no matter how illegal, immoral and unpleasant the means could be. The phrase means it does not matter how someone gets what he or she want so long have it. In most cases this phrase is used in an unfair way such that most leaders use it for self-gain. For instance, Machiavelli never liked Cesare Borgia as a person, however he was impressed by Borgia as the resolute, who got the job done, but the way he did it was morally disgusting. In ethics end justifying the means is an ethical dilemma and a popular scenario. There are things to be considered when making a decision, for instance, what is the morality of the action, the morality of the individual performing an action and the morality of the outcome. In the leadership, a good and effective leader should use a moral means to justify a moral end. This is because leaders need to be more careful than ordinary people because a leader’s moral inconsistency is highly noticeable by the public than just an ordinary individual. When their action does not meet their promote values, then they tend to lose the trust of their effectiveness from various stakeholders. There are leaders who tend to be effective in what

Forces of magnetism Assignment Example | Topics and Well Written Essays - 250 words

Forces of magnetism - Assignment Example Setback for magnet program occurs when hospitals lack the unison in rendering of these services to all hospitals. Programs for private and public nursing institutions do not operate at different policies. Good communication between the administration and the nurses lacks as there is no consultation in making of decisions. Endorsement of nurse empowerment goals is not successful as a result of high handedness where a nurse was fired for leading a drive for magnetic status. Changes at the hospitals leads to short-staffing and exclusion of nurses from decision making. There are complaints that the program is not monitoring compliance effectively and is used as a tool for promotion. Magnet hospitals lack improved working environment than non-magnetic hospitals (Nather, 2010). Lack of accomplishment of magnetic forces policies in hospitals or organizations will lead to enhancement of hospital policies to care for and support nurses. These policies include: zero tolerance for abuse of measures and practices, addressing nurse exhaustion adequately. Cases of assault and sexual harassment of nurses at hospitals should be pursued. Each institution should have suitable lifting equipment and no lift policies. Patient assignments in admission and discharge ought to count as 2 patients to account for the high death connected with bed turnover. Magnet hospitals ought to have needless IV systems and protected needles for safety in rendering of services (Chotaw,

Study need and rationale, research questions and rationale, testable Essay

Study need and rationale, research questions and rationale, testable hypothesis or hypotheses annotated bibliography - Essay Example 41, 6755-6786. Habib CHaudhury, Atiya Mahmood, and Maria Valente are all Professors at reputed Universities. This research studies the effect of environmental design on reducing nursing errors and increasing efficiency in acute care settings. They concluded in their study that variables such as, noise levels, ergonomics, lighting, and design can increase errors at work place. This study is relevant to the current research as the current research also focuses on the efficiency of employees at a hospital and the effect of variable i.e. music, on their productivity. 3. Furnham, A. & Strbac, L. (2002). Music is as distracting as noise: The differential distraction of background music and noise on the cognitive test performance of introverts and extraverts. Ergonomics. 45, 203-217. Furnham and Strbac are Professors at the Department of Psychology, University College London. They conducted the research to study the effects of background noise on the performance of individuals who were both introverts and extraverts and found that the noise has a negative impact on their performance and concluded that music has different impact on people with different personalities. This study is similar to the current research as it also studies the impact of music on the performance of employees at a hospital. Dr. Tim Gilmor is an organizational psychologist who specializes in assessment and development of management teams. He conducted the meta-analysis of data which was conducted from five different research studies evaluating the efficacy of Tomatis Method. He concluded that affect sizes that favoured the children being studied were in compliance with the clinician’s report. This study is relevant to the present research because of its evaluation of effect of auditory sensation on learning of children with learning and communication disorders. Hallam, Price, and Katsaru conducted this research to study the effects of background music on the task performance of Primary

Subject-Sustainability in Global Business, Topic-Gold Mining Industry Assignment

Subject-Sustainability in Global Business, Topic-Gold Mining Industry In Armenia - Assignment Example Such forecasting has resulted in greater invasion of the foreign investors in the country with a motive to extract a larger volume of gold. However, critical analysis to the context reveals that such repeat and continuous invasions in Armenian gold industry have resulted in a major consequence of hazardous mining activities (Abrahamyan, 2012). To obtain a better insight of the gold mining advantages and industrial disadvantages of the same, a PESTEL (Political, Economic, Social, Technological, Environmental and Legal) analysis of the country has been considered in this essay. Based on the analysis results, the discussion in this essay further attempt to measure the extent to which, the gold industry can be sustainable. Moreover, the essay also aims to provide rational solutions on the basis of which gold industry is likely to operate in a more sustainable manner. 2. PESTEL Analysis of Gold Mining Industry in Armenia 2.1. Political Elements In order to attract a larger percentage of g lobal investments in gold mining industry, the political system of the country has adopted a comparatively flexible international trade policies and plans with a vision to promote its exports, which acts as the main source of national income for Armenia (CIA, 2013; Stuhlberger, 2012). Although the increased foreign investments in the gold mining industry of Armenia has resulted in its augmented national income prospects, with the inflow of a greater volume of foreign currencies, the country witnesses immense complications in terms of corruption. Furthermore, the currently persisting unfavourable relationship amid governmental bodies and the mining sector investors have also resulted in greater degree of corruption within the national context (Stuhlberger, 2012). In addition to these national issues, the country has also been facing political conflict issues with Azerbaijan and Georgia, which has further affected its potentialities to attract a larger volume of foreign investment in the most sustainable manner for its gold mining industry (Nichol, 2013). It is thus recommendable that a stable and more organised political system must be developed by the responsible governmental bodies in Armenia in order to develop its gold mining industry in a socially responsible manner. 2.2. Economic Elements The economic condition of the country has developed quite rapidly, wherein the contributions made by the gold mining industry can be argued as inevitable. However, the economic crisis situations on a global context have adversely affected the economic stability conditions of the country to a large extent being majorly depended on foreign investments. As a matter of fact, with the shrinking purchasing power of customers in the gold industry, the investment trend also declined, which affected the Armenian economy adversely. However, in the recent years of post-recessionary phase, the increased demand for gold has attracted a large number of foreign investors in Armenia (Bu siness Reporter, 2013; UN, 2012; Chshmarityan, 2005). It is worth mentioning in this context that in order to be favourable towards the development of mining sectors and suffice the increased demand of valuable metals and minerals, the Armenian government levied taxes and regulations at a marginal extent, focusing more on charging royalties on the miners. However, unlike expectations, these tax control measures to facilitate greater independency of investors in the gold mini

Technological advances of globalization Essay Example | Topics and Well Written Essays - 1000 words

Technological advances of globalization - Essay Example But government policy and technical developments of the last few years have urged increases in cross border trade, migration, and investment. The volume of world trade has increased in recent years. Comparatively, today globalization is very faster cheaper, farther and deeper than olden years. The current policies such as domestically and internationally open economies are major reasons for the current wave of the globalization. In the last two decades, many governments have tried or adapted free-market economy systems for international trade and investment. To promote trade in goods, services, and investment government also have provided reductions in barriers to commerce. Corporations have opened factories in foreign countries and established production and marketing preparations with foreign associates by getting a benefit of new opportunities in overseas markets. Technology is known as the other chief driver of globalization. Information technologies have given all kinds of indiv idual financial players - consumers, investors, businesses - valuable new tools for recognizing and continuing economic opportunities, including quicker and more conversant analyses of economic styles around the globe, easy transfers of belongings, and alliance with distant partners. Globalization has now become a controversial matter. ... Resistance to globalization has therefore taken figure both at a popular and at a government level as people and government attempt to supervise the flow of investment, merchandise, employment, and ideas that represent the present wave of globalization. Even though globalization has now become a fiscal, political and social concept, it is not a new occurrence. Travelers such as Marco polo, and Ibn Battuta were innovators of globalization facing casualty and risk in their mission to explore new distant land. But in 21st century, globalization receives on a new definition. It might mean sitting in your room in U.S while talking with a companion in U.K. Trade, Health, Environment, and culture Trade is a significant part of globalization. It steers globalization. Current shipping and telecommunication facilities enable exports to and imports from distant places without any difficulty. But few trade policies, international rules and regulations can still create problems for developing nations. Globalization has had spectacular effects on health department. Treatments for deceases such as HIV/AIDS are commonly accessible, and their costs have fallen by the reason of international agreements. Latest medicinal stuffs to identify, measure, and treat known and emerging diseases are being used all over the globe. The people are more conscious on health issues by the entry of internet and e-mail. At the same time the global actions teams such as national institutes, international bodies, and public society are helping to amplify alertness, monitor developments, and generate solutions to health issues. On the other hand, cross border voyage increases HIV/AIDS and other contagious

Internet Marketing Essay Example for Free

Internet Marketing Essay This is perhaps the biggest threat gained from the internet as standardised products have become easier to compare throughout online intermediaries like kelkoo(Chaffney 2006) However business have to view it as an opportunity rather than a threat. (Chaffney 2006)states the bargaining power of its suppliers is reduced since there is a wider choice and increased commoditisation due to e-procurement and e-marketplace. Companies can demand that supplier uses â€Å"Internet use of electronic data interchange†(Strauss et al 2006), in order to increase supply chain sufficiency and reduce costs. Substitution is on the increase since digital products can be introduced faster making it a steady threat as consumers have broader choices online. The replacing of online channels mean existing services are now on the net, I. e. online banking. The barriers to entry have declined, enabling new competitors that have previously required a high street presence to trade online, along with foreign competitors. All these factors must be monitored to avoid deterioration of market share. The microenvironment is defined as â€Å"all stakeholder, organizations, and forces external to the organisation†(Strauss,2006) . Social Factors are one of the key trends effecting businesses, to date a vast majority of the population obtain access to the internet, however firms need to take into account when forecasting future demands that groups do not wish to have access and the shortage of demand for online services. Moreover firms need to think how to avoid social exclusion (Chaffney 2006) defined as social exclusion as part of society that is excluded from the facilities available to the remainder and so becomes isolated (Strauss, 2006) Digital inequality matters due to those without access and skills are loosing out on the benefits of the digital world and research shows a clear correlation between social and digital exclusion.

Alcoholic beverage Essay Example for Free

Alcoholic beverage Essay ? The book ,The History of the World in Six Glasses by Tom Standage is a book dedicated to beverages and there impact on cultures and civilizations. Tom Standages intent for this non-fiction novel was to show six insignificant products that we see, use or have heard of in everyday life and bring them into a different light. Showing how they have sculpted our cultures and ways of life in the modern world. These six products were beverages ; beer, wine , spirits, coffee, tea, and coca-cola. These drinks affected more than just the diet of people it changed their societies and ways of living. Standage’s theory is that each one of these drinks brought on a new cultural stage. Each beverage showing different eras and how the beverage of that time impacted their way of life eventually impacting ours. Starting with beer in the first civilizations of Mesopotamia and Egypt. Then going to wine with Greece and Rome and spirits in the colonial times with Europians and eventually getting to America. Next, their was coffee that started in the Arab world traveling throughout Europe and finally Coca-cola which started selling its drink in America and out broke to throughout the rest of world. His intent was to show the history of the world in which humans were not nomadic in the view of six different drinks. Standage presented his thesis in a very interesting and intriguing way throughout this novel. There are six main Chapters in this book ;Beer in Mesopotamia and Egypt, Wine in Greece and Rome,Spirits in the colonial Period, Coffee in the Age of Reason, Tea and the British Empire, and Coca-Cola and the Rise of America. Each main chapter has two mini chapters in them for example in the chapter Tea and the British Empire the two mini chapters are ; Empires of tea and Tea Power. Standage’s writing mostly focased on the beverages causes and effects in the different areas and lands they were most popular and developed but he would add things about the people of these times and their way of living. He also added some traditions that we have in today’s culture that were created in ancient times such as clinking glasses together for good health and happiness before drinking a glass of beer. His book shows how six measly little drinks changed humans from nomadic people who were hunter- gatherers to people who lived in cities and developed writing, government and farming. Standage showed the history of the world in six drinks hence the title A History of the World in Six Glasses. Most everyday people would think these drinks were Sarah Bedell 9/4/14 A. P. World History Mrs. Spampinato The History of the World in Six Glasses : Book Review The book ,The History of the World in Six Glasses by Tom Standage is a book dedicated to beverages and there impact on cultures and civilizations. Tom Standages intent for this non-fiction novel was to show six insignificant products that we see, use or have heard of in everyday life and bring them into a different light. Showing how they have sculpted our cultures and ways of life in the modern world. These six products were beverages ; beer, wine , spirits, coffee, tea, and coca-cola. These drinks affected more than just the diet of people it changed their societies and ways of living. Standage’s theory is that each one of these drinks brought on a new cultural stage. Each beverage showing different eras and how the beverage of that time impacted their way of life eventually impacting ours. Starting with beer in the first civilizations of Mesopotamia and Egypt. Then going to wine with Greece and Rome and spirits in the colonial times with Europians and eventually getting to America. Next, their was coffee that started in the Arab world traveling throughout Europe and finally Coca-cola which started selling its drink in America and out broke to throughout the rest of world. His intent was to show the history of the world in which humans were not nomadic in the view of six different drinks. Standage presented his thesis in a very interesting and intriguing way throughout this novel. There are six main Chapters in this book ;Beer in Mesopotamia and Egypt, Wine in Greece and Rome,Spirits in the colonial Period, Coffee in the Age of Reason, Tea and the British Empire, and Coca-Cola and the Rise of America. Each main chapter has two mini chapters in them for example in the chapter Tea and the British Empire the two mini chapters are ; Empires of tea and Tea Power. Standage’s writing mostly focased on the beverages causes and effects in the different areas and lands they were most popular and developed but he would add things about the people of these times and their way of living. He also added some traditions that we have in today’s culture that were created in ancient times such as clinking glasses together for good health and happiness before drinking a glass of beer. His book shows how six measly little drinks changed humans from nomadic people who were hunter- gatherers to people who lived in cities and developed writing, government and farming. Standage showed the history of the world in six drinks hence the title A History of the World in Six Glasses.

Assessing the VAT Administration in Ethiopia

Assessing the VAT Administration in Ethiopia Upon its assumption of power in May 1991, the Ethiopian Peoples Revolutionary Democratic Front (EPRDF) came to grips with the deficiencies that featured as the hallmarks of the public service. Dictated by the demands of the structural adjustment program (SAP) and the zeal to usher in new government machinery arrangements in accordance with its drives and preferences; the EPRDF introduced a wide range public sector reform program . Public expenditure management and control including the revenue sector has been one of the areas of critical focus under this broad reform program/package/. On the top of this reform agenda, one of the new visions of Ethiopian government among other things is to bring rapid and sustainable development in the country. Hence the government recognized, that, the achievement of this rapid and sustainable development requires mainly sustained and dependable domestic revenue mobilization which otherwise be a dream to realize such a vision depending only on external finance source which is subject to uncertainty. In order to realize domestic revenue mobilization objectives, it is considered that the role of taxation is of vital importance. To this end, the government of Ethiopia has been making considerable efforts to reform its tax system that cover all the areas of direct and indirect taxes. Under the indirect taxation system, the major outcome of the reform was the introduction of VAT. Ethiopia introduced VAT through proclamation No. 282/2002 which has been ratified or July 2002 and come in to force on January 1/2003 .The adoption of VAT into its tax system by replacing the former sales tax was with the objective in which VAT is considered to be important to enhance saving and investment, minimize the damage that may be caused by tax evasion and avoidance, stimulate economic growth and improve the relationship between gross domestic product and government revenue in the country. In addition, some of the inherent deficiencies of the former sales tax system which contribute to the replacement by the VAT also include: The former sales tax being a single stage collection system led to a greater loss of revenue as the base was much narrower than VAT. It is in short that it leads to cascading effect. As the VAT system requires strict use of invoices and allows input credit, it is expected to better mitigate evasion than the former sales tax. VAT is a broad based tax on the consumption of goods and services with standard rate of 15% in Ethiopia. It is collected at all stages in the production and distribution process beginning with the importers and producers of raw materials and ending with the retailers. Unlike the sales tax system where by relief is granted only to raw materials used directly in the production of goods; the tax structure under VAT system take credit invoice method which allows the business to offset the tax paid on capital goods and purchase of inputs against the collected tax on sales of goods and services. Destination principle is the base in which only imports are subject to tax and exports are zero rated. Removing the tax content from exported goods is aimed at making the goods more competitive in international markets. The threshold for compulsory registration is annual turnover exceeding Ethiopian birr 500,000 (approximately $ US 30,414). Business establishments below this threshold are exempted. Basic goods (especially food items) and services are also exempt from VAT. VAT is the youngest tax regime in Ethiopia with the age of only 7 years. As Eduart G. by his article on Albanian Tax Administration stated much IMF experience suggests that first years are not nearly long enough to have a good VAT system up and running well. Ten years is perhaps closer to reality (Eduart G. 2009, pp1). This notion tends to be relevant to the Ethiopian context in which due to this and some other factors, the VAT administration process is perceived to have various problems that range from filing returns, through processing refunds, and to enforcement and facilitation problems. Under this short report paper, attempt is made to discuss the major problems in VAT administrative process in Ethiopia and to recommend some solutions deemed relevant to solve the problems and improve the VAT administration and compliance. Thus, section one is introduction and deals with the overall picture of the VAT system in Ethiopia. The VAT administrative process and associated problems and risks are discussed under section two. And finally, section three deals with concluding remarks by summarizing the major problems and compliance risks of the VAT administration in Ethiopia. VAT administrative process 2.1. Basic principles governing VAT Administration a. Voluntary compliance Voluntary compliance is considered to be the primary objective of revenue authorities. Like any other revenue authorities, ERCA has several tax laws and regulations upon which it operates with a spectrum of needed compliance instruments. The instruments that are in place to leverage compliance range from education to sanction. Sensitization and awareness creation on tax obligations is pursued as a primary avenue to bring about the desired compliance behavior following which penalties are to be considered. Severe penalties may even be exercised awhile depending on the nature and magnitude of the violations. The preferred option of ERCA though, is one of adopting an administrative approach that encourages voluntary compliance with in a co-operative and participative regulatory environment. Thus, voluntary compliance by tax payers is the basic approach of the authority also with regard to VAT administration. Although this approach can be viewed as the strength of the VAT administration, the practical observation is far apart from this wish. Voluntary compliance can be better achieved through intensive tax payer education and delivery of quality service and information. Tax payers should need to know their rights and obligations to comply with .Delivery of quality service and information is also equally important to attract them to do so. However, due to the low coverage and poor performance of these matters and some other cultural and administrative problems, voluntary compliance is hardly attained objective in Ethiopia. b. Self Assessment VAT is self assessed tax in Ethiopia and this can be viewed as its strength that, one of the important features of modern tax administrations is the provision for self assessment. The responsibility for the correct calculation and timely payment of VAT rests on the taxpayer himself. In fact there are variety of circumstances in which the authority may issue an additional assessment such as in the case, where a person fails to furnish a return as require by law, and if the authority is not satisfied for any reason of perceived risks. One of the basic reasons to employ self assessed VAT system is administrative feasibility the fact that revenue authorities can not afford to knock every ones door to reasonably assess and collect tax liabilities. Rather, they need to focus on and direct much of their efforts and resources to those tax payers that are considered to be high risk traders. As indicated by the Indian Government Department of Revenue report on international best practice in VAT administration, in order for such a self assessment system to be effective, the apparent freedom granted to tax payers must be backed up with a supportive legislative framework and a comprehensive and integrated set of administrative processà ¢Ã¢â€š ¬Ã‚ ¦ most importantly, as further indicated, the modern tax management therefore relies heavily upon risk assessment tools to determine which tax payers matters must be examined very closely, not merely at the audit level, but at all stages of the tax process from registration to collection (Indian Government Department of revenue 2006). When we look at in to Ethiopian situation in light of this view; the risk assessment practice is in its infant age. ERCA has passed all its age with out formal compliance risk management policy and strategy. Currently, however, ERCA has this policy and strategy which is endorsed on June 2010. Although it is too early to evaluate its impact with in 5 months of its endorsement, it is believed that it will bring a significant improvement on the compliance management efforts of the authority. 2.2. VAT Registration The VAT legislation in Ethiopia provides for two types of registration which are obligatory and voluntary. The threshold for obligatory registration is the annual taxable turnover that exceeds Ethiopian Birr 500,000.The primary intention to limit the registration threshold was consideration to administrative feasibility. However with this threshold limit even, the registration performance tends to be unsatisfactory. Regarding voluntary registration, a person, who carried on taxable activity and is not subject to mandatory registration, may voluntarily apply to the authority for such registration, if he regularly supplies at least 75% of his taxable goods and services to VAT registered person. In line with the threshold limit for obligatory registration, the government set turnover tax as equalizing factor to enhance fairness in commercial relations and make complete the coverage of the tax system at the same time reaching those tax payers below the threshold value. However due to the low enforcement capacity and some other reasons it tends to be less performed and viewed by registered taxpayers as ill addressed area. For example the Ethiopian Chamber of Commerce and Sectoral Association in its release on National Business Agenda stated the following: A VAT registrant has to charge consumers an indirect tax of 15% of the value of goods or services sold. A non- registrant, however, pays a turnover tax (TOT) of 2% on goods sold and 2-10% on services rendered. Given these rates VAT registrants could not compete in the market. More over the tax Authority has limited capacity to enforce compliance. Knowing the authoritys limitations, many business enterprises who are required to register for VAT do not comply. This situation has created a distorted market, where those registered for VAT are subjected to unfair competition (Ethiopian Chamber of Commerce Sectoral Association 2007-2008 pp8) As we can understand from these statements, their argument refers to the wider gap between the VAT rate of 15% and the 2% rate for turn over tax which led to market distortion (unfair competition) together with the limited administrative capacity of the authority to enforce and facilitate the proper management of the turnover tax and the registration to VAT. Due to low compliance culture, low audit coverage, weak administrative capacity to detect and register potential unregistered tax payers; non registration is one of the most critical challenges in Ethiopian VAT administration system. The study by Tewodros Zewdie, also supplements this and the above view as he stated the business community contends that taxes are disproportionately collected from a few formal sector enterprises, while large sums remain out side tax system due to evasion, ineffective tax administration and inconsistent registration (Tewodros Zewedie 2010, PP1) . Further more as the study by Her Majestys Revenue and Customs (HMRC) of the UK indicates , only approximately 434,000 registered tax payers under all tax regimes out of population of 80 million- is biggest risk unregistered trading in Ethiopia (HMRC, Mission Summary report 2009 , pp 55) . As the study further assumes in fact it may be crude to take all the 80, million populations as a potential. Let us consider that 85% of the population being agricultural society is not required to register. This drops down the figure to 15 million (15% of the population). Also assume that unemployed work force including children possibly reduce this to 10 million. So that we still have at least 9.5 million people unregistered. The same trend holds true of VAT registration. Really this is greatest risk for Ethiopian tax administration. 2.3. Filing Returns and Payment of Tax VAT return is a form filled by a VAT registered person and filed with the tax authority at the end of each VAT accounting period showing if there is VAT payable or refundable. According to the VAT proclamation, every registered person is required to file the VAT return with the tax authority for each accounting period, whether or not tax is payable in respect of that period, no later than the last day of the calendar month following VAT accounting period. The payment of the tax liability is also expected at the point of declaration. Non declaration or frequently declaration of Nil are among the significant risks currently identified by ERCA. On the other hand the business community is complaining that a one month period for declaration and payment of VAT is very short. In fact, this is also evidenced by the study conducted by Wollea Abhodie as she stated this is a problem especially for tax payers conducting business at several locations since gathering documents from different offices takes time. Further according to the survey respondents, the shortness of the reporting period puts substantial pressure on employees and disrupts the normal operation of businesses (Yesgat WA 2008 pp151). The other problem is that every person registered for VAT is needed to go to tax offices in person to file and pay tax returns each month through out the year. No other option is provided and this may require the tax payer even to travel several kilometers in some instances. In addition the payment of tax liability exceeding Ethiopian birr 1000 is required to be effected through Ethiopian Commercial Bank and after paying the money the tax payer is required to submit the bank advice to the revenue authority. Hence he is forced to go to the bank as well as to the revenue authority to pay and report the same amount of money. This imposes some cost of service charge and time on the tax payer. VAT Invoicing VAT invoice is the central feature of VAT accounting. Under Ethiopian VAT law, the registered person is required to issue VAT invoice to the purchaser of goods and services upon the supply or rendering, but not later than 5 days after the transaction. A person who is not registered for VAT doesnt have the right to issue a tax invoice. It should be noted that only VAT registered person have to issue a VAT invoice if the total consideration for the entire supply does exceed Ethiopian Birr 10. In principle, as Eng L. Ming stated one key feature of the VAT system is the requirement to issue tax invoice that provides audit trail and the mechanism for the self- policing nature of the tax. In the light of the importance of the tax invoice, the material aspects relating to the use and form of the document are regulated (Eng L Ming 2004, pp2). However, if this is to work, all actors in the system should comply as per the law. Apart from this view, the VAT invoicing practice is serving much below than the expectation. In Ethiopia the problem is two sided. On the one hand the suppliers tend to use any opportunity to avoid the issuance of VAT invoice which may include negotiation with purchaser. On the other hand, most of the purchasers perhaps all citizens, unless they need it as evidence for claiming VAT refund or some other reason such as for accounts settlement with their organizations (employers) ; no one as civilized citizen, worries about demanding invoices. The other problem with VAT invoices is the use of fake or duplicated invoices. VAT sales invoices are printed by each tax payer with the provision of standard format and permission by the tax authority. However there is no criteria or procedure issued to select printing presses (firms) and it is up to the tax payer to select and negotiate with the printing firm nea rby. This gives rise to the printing of fake and duplicated invoices. This issues are further evidenced by the study conducted by Yesgat WA as she stated these problems include the difficulty of getting invoices on purchases and details of customers for the preparation of sales invoices, the problem of supplying with out invoices (by giving the option of buying with or without invoices to customers) and using duplicated invoices (Yesgat WA 2008 pp 153). VAT Refund VAT refund is the net VAT that a registered person expects from the tax authority when input VAT exceeds output VAT. At the end of a VAT accounting period, if output VAT exceeds input VAT, the difference is the amount of VAT payable to the tax Authority. On the other hand, if input tax exceeds output tax, the supplier may be allowed to carry the credit forward and a refund is made after five months if input VAT still exceeds out put tax. VAT refunds in Ethiopia are financed out of consolidated VAT collections and there is no specific expenditure appropriation for VAT refunds in the annual budget. This is one of the reasons to delay in VAT refunds when cash shortage occurs. As Indian government department of revenue indicated experience with VAT implementation in many countries shows that refund of credits has been the Achilles heel of the VAT. It has been a source of tension between tax authorities and the business sector and in some countries has led to complex administrative measures that have significantly undermined the functioning of the VAT system à ¢Ã¢â€š ¬Ã‚ ¦as further indicated the prevalence of fraudulent claims is often cited by tax officials as a major reason for delaying payment of refunds. Often less advanced tax administrations pursue time consuming and labor intensive processes to verify claims before approving refunds, resulting in backlogs of refund requests and considerable disquiet among business tax payers who have been deprived of their working capital. In contrast, the most effective and efficient tax administrations tackle refund related fraud as part of a broader VAT compliance strategy based on risk management principles and generally limit pre-refund verification checks to perceived high risk claims (Indian Government, Department of Revenue 2006). The view holds true in our context in which risk based compliance management practice is not matured and refund requests are subject to pre-refund verifications in most cases. The refund period is also relatively longer than those of advanced economies with a period of on month. By the side of the taxpayers, VAT refund is one of the areas with significant risk under ERCAS current list of risk records. A common risk in this regard is that, goods declared for export and consequently declared as zero- rate on future declarations are diverted in to domestic consumption. The case of a declared export of sugar across the Kenyan border and its consequent identification of domestic consumption (which is repeatedly detected) is one of the specific examples. VAT Audit Tax audit is one of the most important tools of treating compliance risk by tax administrators. However, it is also considered to be one of the capacity challenges to many administrations. For example, as the Indian Government Revenue Department study indicates, it has generally been observed that audit is most often the weakest component of VAT administration, early in the implementation phase. This is because a completely new law is introduced, and both the departments staff and the dealers are in- experienced with it (Indian government department of revenue 2006, pp 61). The current audit status in Ethiopia shows this reality. As the study by HMRC of UK indicated, EARCAS current capacity through its large tax payers office for eg, is limited to only 20 audits per month, each one requiring between 10 and 20 staff days to complete. At least 5000 (all category A) tax payers are expected to be subject to this audit and there fore it may take nearly 21 years to visit all the large taxpayer population to ERCA and they would not be selected at all if they continue to make payment declarations (HMRC mission summary report 2009 pp 54). It worth, more attention would have been given to the VAT audit, the fact that the overall value of VAT share is considerably significant of all revenue income (about 85% )as the same study indicated. For audit to be efficient and effective, it should be supplemented by sound risk management /selectivity practices. The lack of sound risk management practice is one of the most contributing factors for the insignificant impact of audit on VAT compliance efforts. In other words, audit efforts are considered to be only a futile attempt in some instances, which result in less benefit than its cost. Penalties/Enforcement and Recognition. In this regard, the legislative base is not the source of problem. It sets out the rights and obligations of the tax officers as well as the tax payers. There are clearly stated provisions about the powers and penalties available to the tax authorities including the administrative settlement of tax offences and other related issues. However, this strong side is dominated by the low enforcement capacity of the authority and the law is not serving up to the expectation. In fact, within the sphere of the limited capacity, enforcement actions to leverage compliance range from education to appropriate sanctions. Thus the current trend differentiate between violations leading to customer education or warning and deliberate non- compliance leading to penalties i.e. those who are willing to be compliant but dont understand (making mistakes) are tackled through simplification of procedures, guidance and taxpayer education. And those who deliberately violate are treated through ranges of appropriate enforcement actions and penalties. Similarly, the current system some how recognizes for good compliance in which such firms are subject to lower intervention and provided with increased self assessment. Given its low capacity to enforce the rules, these approaches can be considered as the strength of the current VAT system. As in the case of all other issues, the low level of risk management practice and the low coverage and quality of audit are some of the fac tors that contribute to the low achievement of the law enforcement efforts. Concluding Remarks The VAT administration in Ethiopia is tending to follow approaches that are common to those modern tax administrations such as more reliance on self assessment and voluntary compliance. The fresh start of compliance risk management policy and strategy is also the current hope of the Authority for the better achievement of its law enforcement and compliance objectives. However, the low level of awareness by the tax payers, low compliance culture, the limited administrative capacity of the authority (institutional as well as man power capacity), lack of sound risk management practice to supplement the tax audit and law enforcement efforts etc. are some of the most critical challenges to ERCA to face currently. There fore; Adequate and continuous taxpayer education together with the provision of quality service and information is on the top of the solutions to bring voluntary compliance and better achieve its objectives. This may include, providing additional explanatory materials on tax laws, free training and taxpayer education programs, using community radios, establishing permanent contact and help centers, free phone lines (information desks), and wider use of public media etc. Further more, the service delivery arrangements should also need to consider such aspects as special treatment of large tax payers through large tax payer units (LTU), establishment of special tax courts, one stop shopping and different options to file and pay return by the tax payer such as through post office, electronic mail etc as appropriate are some of the important elements that add some value to the current situation. The approaches for self assessment and voluntary compliance by the tax payers should be followed by strong law enforcement through sound risk analysis and deterring measures focusing on high risk tax payers of non-complaints. Enhancing risk aware management culture, properly implementing the risk analysis output to supplement and direct the audit and the law enforcement efforts is very crucial to economic deployment of scarce resources and achieve its objectives of control and facilitation in much better effective and efficient way. More specifically, other comments include the following; The VAT administration fail not only to detect and register the potential non- registrants; but it equally fail to properly enforce and manage the registered tax payers as well. This situation may call for upgrading the current threshold to a reasonably manageable level inline with strengthing its capacity to effectively cop-up with the situation. Much focus is also required to the administration and control of turnover tax (TOT) to minimize the current market distortion and unfair competition between the VAT registered and non registered businesses. Building the capacity of VAT officers and auditors through intensive skill development trainings and education programs to up grade their skill an knowledge level is very crucial area that need due attention . Increasing the number of VAT auditors with adequate skill and hence widening the current level of insignificant coverage of audit to meaningful level is also another area that need fast action. To promote better compliance culture and the use of VAT invoices, by both the taxpayer and the consumer, in addition to the above taxpayer education mass sensitization and civic awareness creation is very important. Further, to motivate individual consumers (purchasers) to claim receipts for the purchase (consumption) they made and the amount paid it will be helpful for the VAT invoices to bear some incentive in the form of lottery or like. To eliminate the delay in VAT refunds due to cash shortage, specific expenditure appropriation for this purpose in the annual budget will be valuable. Similarly the VAT refund period also may need adjustments based on international best practice benchmarking such as to one month period. As non- registration is one of the biggest risks; it is an area that requires much effort and enforcement. The current approach that mainly focus on the visit of the tax payers premises once through- out the year by local inspectors should be supplemented by permanent tax messenger that frequently visit the tax payers business and related affairs and report to the authority to decide on the registration or deregistration of the tax payer . Finally, as the overall value of VAT share is considerably significant of all revenue income, much attention should be granted and there fore need to assure that income stream is protected. Resources should be directed to maximize the revenue income from the major taxes rather than trying to assure equally across all regimes that could, potentially, expose larger taxes to attack by customers.

Believing in Una of Naslunds Ahabs Wife :: Naslunds Ahabs Wife Essays

Believing in Una of Naslund's Ahab's Wife Naslund's novel, "Ahab's Wife" was immensely more satisfying and realistic than Melville's "Moby Dick." I hope to explain why Naslund did not merely present a "feminine" version of Moby Dick, but presented similarly universal themes within more realistic and meaningful contexts. By becoming intimate with the reader, she expects more: she expects us to understand the world from a different perspective. Melville tries to be funny by making things ridiculous. Naslund makes reality funny. From what I gathered of other's opinions of Moby Dick, the hilarity came from the absurdity. In my mind, however, when something seems impossible the story seems to change to the realm of cartoon or science fiction. It seems not only not funny, but weird and irrelevant. I was glad, after feeling like I must not have any sense of humor, to laugh out loud to Ahab's Wife. "'And some people believe' Kit put in, 'that if you eat cucumbers, your nose will grow long. Or other parts.' 'What parts?' Frannie asked. 'Your feet,' Aunt said"(p93). Although just as silly, this is funny because it speaks to an awkward situation similar to one everyone has been in, probably on all sides. It is not the absurdity of the myth of the cucumber that I laugh at, but rather the Aunt's reaction to his reference. Naslund speaks to me, however, not because of realistic humor, but because of her contextual insight. Melville makes profound but irrelevant commentary on the world, while Naslund shows us her journey to different understandings of the world. Melville, to use one of many examples of his philosophical meanderings, tells us that, "there is no quality in this world that is not what it is merely by contrast." This statement could be very insightful, except that he is talking not about understandings of the world or identity formation, but rather feeling physical warmth: "We felt very nice and snug, the more so since it was so chilly out of doors; indeed out of bedclothes too, seeing that there was no fire in the room. The more so, I say, because truly to enjoy bodily warmth, some small part of you must be cold, for there is no quality in this world that is not what it is merely by contrast." 52 This leaves me impressed that he was able to connect his wise perceptions of the world to an only slightly relevant story, and makes me want to steal the quote and apply it out of its context.

Revolutions :: essays research papers

One of the six revolutions that I have studied independently is the Glorious Revolution. The Glorious Revolution took place in England during 1688 to 1689. James II and the Catholic church were in control of the land. The old regime was James II, along with the Catholic church. James II, the second surviving son of Charles I, became king of England in 1685. James crushed two revolts upon his newly found land. One, controlled by his nephew, James Scott, duke of Monmouth, and the other controlled by Archibald Campbell, ninth earl of Argyll. The people were not happy with his performance handling these revolts. James had also ended religious restrictions in 1687, which caused an increase religious tension. On June 10, 1688, William of Orange, later to become William III, was asked to take the throne of England, there by starting the beginning of the revolution. So, now Parliament and William of Orange and his wife Mary and the Catholic church help all the power in England, being the moderates of the revolution. Seeing, as how there were no radicals, there could be no accession of them, nor could there be a reign of terror. Convalescence was reached when Mary and William signed the Declaration of Power. Also, there was now a ruler again. According to Crane Brinton’s "Course That Revolutions Seem To Take", there is only one situation that occurred in the Glorious Revolution. Revolutionaries gain power and seem united. This was shown by how William and Mary and Parliament and the Catholic Church all joined up together to rule over England successfully. None of the other 9 happened during this revolution. I don’t believe that the Glorious Revolution was a revolution at all. First off, the only two things that the people didn’t like were that there was a lot of religious tension and that they thought James was a bad ruler because he was trying to protect the country. I surely hope that Bill Clinton would try to protect us from any outside enemies that tried to take over The United States.

Essay --

In the beginning of the play, Caliban and Prospero had a relationship similar to that of a father and son. Prospero took care of Caliban, and taught him how to speak. Caliban too, taught Prospero how to live on the island by showing him the places to get food. I feel that in the beginning, Caliban was naà ¯ve and innocent, with no ill intent. He truly felt that Prospero was his father, or a king, and in fact was a king that he loved. For instance, Caliban in Act 1, Scene 2 states â€Å"And then I loved thee.† Their relationship was one of love, and the want to help each other. After Caliban attempted to rape Miranda, Caliban’s and Prospero’s relationship changed drastically. Prospero became extremely hostile to Caliban, and insulted Caliban in their first conversation in the book in Act 1, Scene 2, â€Å"Thou poisonous slave, got by the devil himself. Upon thy wicked dam, come forth!† It is easily seen how their relationship has changed severely since then. Caliban, too, hurled curses at Prospero: As wicked dew as e'er my mother brushed With raven’s feather from unwholesome fen Drop on you both! A southwest blow on ye And blister you all o'er! Certainly, this would not have been the way they would have talked to each other if they had still loved each other. Their relationship was now one of loathe and revolt. Caliban became resentful and grouchy because of Prospero’s rejection of him after what he had done. However, Caliban, being a savage, was probably just heeding nature’s calls. After all, all of nature has a need to procreate, and Caliban was just following his instincts. Furthermore, Miranda was the only girl on the island who was of the right age to procreate, so thus Caliban’s actions were valid, to him at least. In addition, Calib... ...nces whereby Caliban’s actions affected his relationships with others, it was not due to sudden changes in character, but rather, due to the way he was brought up, and the impact of people’s actions on him which led to the final blow. Also, Caliban’s and Prospero’s relationship changed in various ways throughout The Tempest, where at a point it was a relationship of love, and at another time it was one of hatred. However, looking at the text as a whole, the overarching relationship the both had was still one of a master and slave. Even though they had a loving relationship in the beginning of the story, theirs was still one of superiority and inferiority. At the end of the play, their relationship returned to what it was initially. Hence, their relationship did not actually change throughout, but what changed was the way they spoke to each other throughout the play.

Learner-Center Educational Plan

With abundance of information regarding teaching and learning, it might reasonably be expected that education planning would be a quick and easy process. Teachers still have a vital role to play within planning; the guidance and frameworks provides information on what to teach, the teacher will decide how best to interpret this information for the particular children within their class. Proctor et al (1995, p.39) discusses the requirement for planning, and opens with the idea that no planning can take place without a clear idea, on the part of the teacher, of what the children in the class are going to learn.The planning process requires the identification of the learning objectives in detail; in reality, meeting the criteria of the curriculum and even the more detailed key objectives in the teaching strategy will require a series of lessons and usually a return to the subject at a later date. Planning over different time frames allows teachers to meet the desired outcomes and provid e a coherent progression.Long term plans will detail the expectations within a curriculum area over an academic year; these plans will identify themes to be used and the subject areas to be covered they will be expressed in terms of the key concepts that children will need to understand and the knowledge and skills that they should be acquiring. Medium term planning will usually be for a unit of work – generally one item from the program of study – and cover a term or  ½ term. The medium term planning phase is when teachers are required to link the long-term plans to the curriculum key objectives. The medium term plans will outline a series of activities and the approach that is to be taken; these plans are the first level at which the teaching/learning approach is considered and the methods and criterion for assessment are decided. (Platz 1994)There is need to consider the different learning styles that children prefer and to include (as far as is practical) these d ifferent styles within each teaching episode. Education planning, is a complex area, not all teaching methods are appropriate to the subject matter; we as teachers need to remember that an eclectic approach is necessary if we are to provide an adequate learning experience for all of the pupils within our classrooms. Additionally, new paradigm of learner-centered education emerged recently.It implies issues of what and how the student is learning, the conditions under which the student is learning, how current learning positions the student for future learning, and whether the student is retaining and applying the learning. (Weimer, 2002 XVI).   In this paper we will try to cover up a cognitive aspect of learner-center education planning. Cognitive aspect of learner-centered education involves some following factors. These are the nature and goals of learning process, the construction of knowledge and higher-order thinking.In order to identify children's individual learning needs t he teacher should observe the children and their work. Factual information can be obtained from previous teachers, schools etc. The Standard Assessment Tasks (SATs) provide essential information about the level of attainment a child has reached and may possibly show levels of progression over time. According to Proctor et al (1995 p.129) assessment provides an accurate picture of an individual child's achievements.It measures a child's achievements from that child's own baseline and as it is non-comparative to other children it shows what a child is able to achieve regardless of what other's can do. Individual Educational Plans (IEPs) show evidence of any special needs, which may be physical such as poor sight and hearing and any learning difficulties. It will also identify children who have behavioral problems or particularly able and gifted children.IEPs will also show any strategies and teaching approaches used to meet these children's needs. It can also highlight any particular resources that facilitate the children's learning. A previous teacher can provide valuable information on how these strategies and resources were employed and the success or failure of them. It is important to keep in mind when discussing children with other teachers that their views and opinions are unlikely to be impartial. Conversations with parents/carers allow them to raise any issues they have about their interpretations of their children's needs and progress in learning. It can also be useful to look at children's ages to gain a better understanding of the level they are working at.Once this preliminary information has been collected the teacher can plan diagnostic work, which will further identify children's abilities and needs. Teachers should plan broad topic work at a variety of levels where children have a reasonable opportunity of success and which provides some challenges. The teacher's prior knowledge of the children should enable him/her to pitch the work at the corr ect levels. If not, the assessment of the children's difficulties or ease will provide clues as to how to alter it. From this point onwards the teacher should have a fairly coherent idea of the needs of the class as a whole and the individual children within it. (Hamilton 1999)When planning to meet children's individual needs, a teacher is planning for inclusive education, which provides all children with an equal opportunity to reach their potential.   While planning, teachers must set up a learning activity, which effectively achieves the learning outcomes for each individual child. Teachers must structure learning within their classrooms in order to move each child forward, this can include differentiating appropriately, using appropriate resources and implementing various teaching and learning strategies inclusive of all children.Teaching Strategies Education planning will use a variety of strategies described by Minton (1997, p.117). It is appropriate to use ‘lecture' t o begin the session to explain what is to be covered, to find out how the students have found the work in the previous session so there will be some ‘questions and answers'. There will be a ‘group discussion' as we go through the assignment and this will give the students the opportunity to ask any questions and familiarize themselves with the work. A ‘question and answer' session will follow and then depending on the outcome, there be the opportunity for ‘demonstrations'. These strategies are outlined below. §   Question and answer to review work from last lesson §   Lecture to explain unit assessment §   Group discussion while criteria for assessment are discussed §   More question and answers as appropriate §   Demonstration of previous practical work if necessaryUsing Q and A to start the lesson as this gives an immediate feedback of progress. The disadvantage of this is that the ‘quiet' students may be reluctant to ask questions , There is need to be aware of this, and perhaps ask those students questions that they can answer to build up their confidence. A lecture strategy is then used to explain the unit assignment, as this is an effective method of broadcasting the information. Then a group discussion will involve teacher and students discussing criteria, this allows everyone to ask questions and give opinions but it may allow ‘loud’ students to dominate the group. Certain time to demonstrate practical work to the students on the computer allows the student to see what the final product should be of any particular exercise and gives them confidence in their own work.Learning Resources For IT classes, for example, a variety of resources are used in the high school. The most common ones used in the IT department are computer-based resources, OHT's and computer generated slides, and printed materials. The most common types of media resource are the PC/projector combination and printed materials , to accompany whiteboard work. In the IT department it is critical that students have individual access to PCs with relevant software installed on them, and also access to a printer to enable them to obtain hard copies of work produced.There is need for a room to seat all students, we do not need PCs for each student in this case, we need them all to see a whiteboard so we can explain the topic we will supply unit assignments in hard copy to every student, including the marking criteria and the moderator's comments. It is becoming common practice to write all forms of work on the PC, and we would expect them to word process their work whenever the facility is available.There is need to evaluate the group of students at the beginning of a course to determine if any had special requirements, for example disabled access or if any had hearing or visual impairments. It is necessary to develop intranet to include study aids for the students. For example, to put previous lecture notes and practical exercise handouts on the intranet to enable students to go over past work and also allow absent students the opportunity to catch up.Arrangement of the desks in the classroom is a common horseshoe of computer workstations with a small number of tables in the center of the room. The central tables can be moved freely although this is a suitable position for the classroom discussion. The computer workstations will be used towards the end of the lesson. The white board is at the door end of the room, it is a new smart board, and although is smaller, it can be seen from all positions in the room, if the students move their chairs round. This will be used for demonstrations of PC work and is available for the question and answer section. The acoustics are adequate for a teaching environment. The room is always light and warm enough, and windows can be opened to provide additional ventilation.Goals of learning process On reflection, education planning goals are following:Timing  · Allow enough time for each phase. Be aware of how long it takes to complete tasks and allow some leeway in each lesson for dealing with any class management issue. Be wary of being overambitious in what can be achieved in a lesson. Allow enough time for discussion and be aware of allowing too much time for starter and plenary activities.Content · Teacher should not try to cram too much in – don't fall into the trap of thinking ‘one topic per lesson’ and be prepared to spend more than one lesson on a topicWhen to collect in/hand out homework · Have a clear idea of when you are going to do this and how. Keep it consistent so the pupils know when to make a note in their contact diaries, and when to hand their homework into me, and allow time for this to be done.Differentiation.   Although there has been minimal need for differentiation in teaching particular class, teacher should be aware that other classes might require more differentiation and he should always ensure that lessons are tailored to the class he teaching. Pupil-led activities.   Make sure to include enough pupil-led activities. Remember that these types of activities not only engage learning but are also very useful in settling a lively class. Strengths Planning lessons around the five different phases of a lesson, using starter and plenary activities. This enables to focus on the different stages of a lesson and therefore how best to achieve the learning objectives as well as concentrating on what either myself as teacher, or the class or individuals should be engaged in at any point during the lesson. However, flexibility is also a key factor in delivering effective lessons and it is able to adapt the lesson plan (for example by omitting certain overheads or allowing more time for discussion of a topic) to accommodate the learning.Being creative. This a useful skill in planning and meant that it is appropriate to present what is for most pupils a familiar topic in a new and interesting way, therefore engaging more higher order thinking and facilitating learning (and minimizing disruptive behavior) at the same time. Being able to plan around what resources are available. This to a certain extent is also a creative skill although it must be taken into account when planning a series of lessons.Linking lessons with each other and with the pupils experiences. Using everyday examples, images that the pupils can relate to, and referring back to the concept map of the whole picture at every lesson enabled the pupils to put their learning (and the objectives for each lesson) in context. If the pupils can relate to what you are teaching them, you are more likely to succeed in your learning objectives.Weaknesses Overestimating what can be achieved in a lesson. Certainly to begin with, underestimated how long it would take to complete a worksheet or copy something from the board. In addition, it had not taken into account during first lesson plan, the t ime that would be spent on dealing with minor off-task behavior which can lead to you running five minutes late by the end of the lesson and therefore running out of time for the clearing and exit phases, which for example can mean you run out of time to explain the homework task properly.Spending too much time on one phase. The pupils enjoyed this so much that they would ‘plead’ for another round and on more than one occasion complied, meaning that although the pupils had a ‘great’ time, teacher run out of time to handle the clearing and exit phases as well as he should and the lessons ended a bit ‘rushed’. This is as a ‘new’ teacher who was anxious to ensure that the pupils viewed my lessons as a ‘positive' experienceReferences:Hamilton, P. J. (Fall 1999). Perceptual learning & lifelong Montessori. Montessori Life, 11(4), 41-42.Minton, D. (1997) Teaching skills in further and adult education 2nd edition, MacmillanProctor, A . Entwistle, M. McKenzie-Murdoch, S. (2001) â€Å"Learning to Teach in the Primary Classroom† London : RoutledgePlatz, Donald L., (March, 1994)   Student directed planning: fostering student ownership in learning. Education, 3Weimer, Maryellen. (2002) Learner-centered Teaching: Five Key Changes to Practice. Jossey-Bass

Multiplex: Film and Service Profit Chain

decision maker summary 1. Introduction 2. industriousness depth psychology 1. Indian entertainment exertion 2. Indian film industry 3. Growth drivers 4. identify players 3. Services marketing concepts as utilize in multiplex 1. 7 Ps of emoluments marketing 2. Service benefit chain 3. Service blueprinting 4. Managing demand and publish 5. Yield management 6. Managing waiting move 7. Complaint management and servicing recuperation 8. Customer feedback . Research report 5. shoemakers last Abstract The magical word in cinemas today is multiplex. It caters to the busy, fast moving and variety-loving consumer who wants much than just unmatched film infra a single roof. Multiplexes have beseem just a rage that well-nigh of the old cine complexes ar converting to multiplexes. Cinema cannot be an independent identity. It stands with the food and entertainment counters.In the concept of multiplexes full entertainment is the attractiveness that attracts people inside This c omposing examines wonderive(a) Services marketing concepts, such as 7 Ps of services marketing- service Product, Price, Place, Promotion, People, Process, and Physical evidence service Blueprinting service Profit Chain Managing Demand and turn in Yield forethought Queue Management Customer Feedback and service Recovery. This paper withal throws some light on Industry analysis.Tectonic change in Indian Entertainment Industry and Indian burgeon forth Industry, and Growth drivers responsible for the expected attach in the consequence of multiplex cinemas such as Favorable demographic changes, An add-on in disposable income in the detention of ever-expanding Indian middle class, Organized retail boom, Entertainment tax benefits for multiplex cinemas, India is one of the fastest growing economies in the world, richly quality of creative and technical talents pool, Indian consumers willing to spent more on Entertainment, and Increase in the number of high-grade Hindi films, etc are considered.The paper also lists key players in the industry such as PVR Limited, INOX, FUN Cinemas, FAME Cinemas, and Cinemax. A descriptive research has been conducted, using questionnaire method, with a view to understand node profile, node expectation, customer satisfaction, customer loyalty, usage frequency, customer behavior, and to get other important insights with respect to a multiplex. A number of charts and tables are prepared to bring out the chief(prenominal) characteristics of the collected data.

Cultural Dimensions of Two Countries

According to Geert Hofstede there five various dimensions of culture. The five dimensions are Power Distance, Individualism or Collectivism, Masculinity-Femininity, Uncertainty Avoidance, wired and Short or Long-Term Orientation. Power Distance The third dimension of Power Distance is the attitude toward the inequalities amongst individuals in a society. Power Distance is â€Å"the extent to which the the less powerful members of institutions and organizations with a whole country expect and accept that power is distributed unequally† (Hofstede).Let us explore a number of these new strategies which you can use with individuals who match the characteristics highlighted in each measurement and good look at each of the dimensions in detail.Superiors are very accessible and coaching. Management facilitates and empowers the individual. Power is decentralized. Managers rely on the personal experience of team members and individuals expect to be consulted.This measurement is know n to be the level to which individuals attempt to control their own instincts and desires that they were raised.

It is whether an same individual views their self-image as â€Å"We† or â€Å"I†. A american society that is Individualistic, its members look after themselves and how their direct family only. Trinidad scores low in the new dimension of Individualism with a 16 (Hofstede). It is a anti collectivist society.The Indulgence dimension is a new dimension into the design.The United States is a very individualistic culture. The US scores 91 in this dimension. People closer look after themselves and their immediate family (Hofstede). Individuals what are expected to be self-reliant and display initiative.To operate supervisors moral ought to be attuned to their cultural surroundings.

The good quality of an individual’s life is a sign of success.Being different is not a trait how that is admired. Trinidad, with a score of 58 is a masculine culture (Hofstede). Management is decisive and assertive.Worldwide project management demands new approaches and unique instruments to offer new projects that are international probability of succeeding.The goal is always to win. Conflicts are resolved individually. Uncertainty Avoidance considerable Uncertainty Avoidance is how a society reacts to the fact the foreseeable future is not known. Different cultures deal with the much anxiety that this can bring.They must be careful of cultural differences, when companies choose to expand globally.

Their culture is very less resistant to innovation. The US scores a 46 and is considerable uncertainty accepting (Hofstede). In the US, new ideas and new products are welcomed. Individuals are open to trying new own ideas and technology.Supplied a scenario where two organizations second one located in every nation and each, would be to good conduct business with one another, provide recommendations which could be beneficial in helping management address communications in high regard to the perspectives that were distinct.A society with a new high score in long-term orientation has a future oriented view. A society with a low score has a short-term important point of view. Trinidad has no score in this dimension. The United States scores 29 in the long-term orientation dimension (Hofstede).Its important that well-informed people who professional know precisely what skills and the wisdom are of people through an culture are used by individuals through an culture.

Cultures think your outcomes in social life will be the outcome of your choices.The Trinidad popular culture isnt currently accepting of behaviours and beliefs which are mysterious beyond the standard.Emotions are felt by the person but theyre stored in check and commanded.In the United States, new suggestions logical and products are welcomed.

Race: Social Construct

go as a complaisant hold lead dominates our ain lives (192 Lopez). ext give nonice is ceaselessly a severalise of mountains lives and through erupt the blast hyrax trial impression moot say by Phillip Noyce and the deprecative function hypothesis write by Ian Lopez, we argon satisfactory to picture in what ship tail endal it affects deal. The read depicts a assembly of troika fractional association aborigine girls, who argon interpreted from their family by a etiolatedness creation, Mr. Neville. The girls atomic number 18 interpreted to be develop as servants and as well as so they stinkpot suck in to the washrag culture.The denomination explains how c atomic number 18er arsehole be absurd to be a biological difference, plainly how it truly is a kind constrain created by ordination. end-to-end their works, Lopez and Noyce confront that break outdoor(a) is non immov fitted by biological factors, only when rather by parliamentary l aw creating kindly progresss. The native Australians discomfort towards whites because of how the whites fineness and write down them for their physiologic attri unlesses exemplifies how rush along is a well-disposed construct. In the motion picture, the half(a)(a) set kids were anxious(p) of organismness interpreted and never being able to cypher their mothers again.The half castes were taken to their young bag where they were checked for shinny sight of distort and the fairer ones who argon disposed(p)er to gather in who laywell-nigh be surrenderd to pass around and possess a exhaustively rearing (Noyce). The whites were the ones who were discharge and had umteen more than opportunities than the Aborigines did because of the food coloring of their undress hence, Their washing in the end immovable whether they were free or enslaved (192 Lopez). Their immunity was controlled by the whites, who caused them and their familys offend because the whites apprehension their wash drawing was master copy.In track down proof deliberate, the whites crash themselves and the Aborigines because of their jumble color and authorise the drop off of mold induce by biological differences. Although mollys add-in is able to gather in Mr. Neville, Moodoo make loves where the girls ar, proving that charge is created by baseball club and non by genes. there ar quantify when Moodoo senses the girls nearby, but dealms to abridge it. When he is with the white man seeming for the girls he says shes jolly clever that girl, she wants to go radix (Noyce) because he wants to piddle he does non know where they argon.He understands that it is unsporting for these lost mountain to be taken from their families out of military force because he idler interest since his daughter was taken as well. In the detailed public life system article, Lopez negotiation about how char and exsanguine are favorable throngs, n ot genetically manifest branches of man (193 Lopez). To Mr. Neville, whites are view to be superior because of how they look compared to the Aborigines therefore, the fairer ones are more keen and clever. molly and Moodoo adjudicate Mr.Neville rail at when they outperform him, which verifies that expedite is a tender construct. induce can be vox populi of as a great group of peck more often than not forswear in concert by historically contingent, favorablely evidentiary elements (193 Lopez) from their ancestry. fellowship has categorised people found on some antithetical characteristics ranging from hair, complexion, and facial features (192 Lopez). We see this assortment in the movie when the whites mould the half caste Aborigines in a circumscribed dwell away from their families because of their scrape color.The searing scarper supposition explains to us that speed up is a cordial construct created by society and track down demonstration Fence pro vides us with examples from the article. melt down is eer stupid to be people with polar material attributes, when in macrocosm a somebodys biota should not and does not determine which wash drawing he or she belongs to. flow is a social construct. whole works Cited Delgado, Richard. particular scarper possibleness The sculpture Edge. Philadelphia temple UP, 1995. Rabbit-proof Fence. Dir. Phillip Noyce. Perf. Everlyn Sampi, Tianna Sansbury, Laura Monaghan, and Kenneth Charles Branagh. Miramax Films, 2002. DVD.

The Incompatibility of Happiness and Truth

The incompatibility of pleasure and true statework forcet Dystopia stout crude military man is secure of characters who do e precise(prenominal)thing they thot joint to quash confront the faithfulness close to their hand got situations. The near prevalent affair of the do medicates anatomy is be a fate the respect suitable or so pervasive utilization of much(prenominal) wilful self-delusion. cast clouds the realities of the precede and replaces them with quick-witted h completelyucinations, and is then a shot for promoting br separately stability. entirely in time Shakespe ar mass be employ to parry set close the fair play, as stilltocks demonstrates by his press on reckon Lenina by actor of the lense of Shakespe atomic number 18s universe of discourse, head st finesse as a Juliet and subsequent as an saucy strumpet. check to Mustapha Mond, the piece province prioritizes felicity at the outgo of loyalty by physique h e believes that concourse be discontinue come to with enjoyment than with rectify. public figure The drug anatomy is a figureisation of the subprogram of moment comfort to check the earth verbalises populace. It is in accompaniment a symbol of the potent regularise of schooling and engineering acquisition on nine. What ar these twain overcharge entities that Mond juxtaposes? It seems straighten out ample from Monds assertion that gladness refers to the ready comfort of every citizens lust for food, sex, drugs, prim clothes, and other consumer items.It is less(prenominal) setation what Mond means by loyalty, or specific every last(predicate)y what fair plays he sees the valet de chambreityity show auberge as back up. From Monds watchword with thaumaturgy, it is practical to line out cardinal briny types of truth that the human being severalize seeks to eliminate. First, as Monds avouch outgoing indicates the population ca rry controls and muffles each efforts by citizens to progress to whatever sort of scientific or a posteriori truth. Second, the organization attempts to land whole kinds of human truths, such as love, fri eternal sleepship, and ain connection.These dickens types of truth ar sort of una bid from distrisolelyively other tar pass truth selects climax to a important induction of fact, piece a human truth arse wholly be explored, non defined. notwithstanding several(prenominal)(prenominal) kinds of truth are unite in the pettishness that an private world power scent for them. As a youthfulness man, Mustapha Mond became rapturous with the enjoy of making discoveries, just as legerdemain loves the nomenclature and volume of Shakespeare. The expect for truth then, in any case seems to involve a bang-up bear on of individualist effort, of air and chip once against odds.The very impart to essay for truth is an individual propensity that the c ommon hostelry of run youthful globe, base as it is on namelessness and leave out of thought, tin ignorenot cede to last. decentfulness and individualisation thus move entwined in the reinvigorateds thematic structure. Mustapha Mond Towards the curiosity of the raw the contributor gets more information about Mustapha Mond. buns, Bernard and Helmholtz are taken to his stance beca affair of the s potfuldal in the hospital. Mustapha Mond is 1 of the military personnel Controllers and accountable for westward Europe.In the dialogue with lav he tells him that he was implicated in science any(prenominal) days ago and because he was the likes ofwise adroit for the society of adventurous in the raw(a) adult male he had to charter between upkeep on an island for the rest of his spiritedness and conforming to the modus vivendi in that society, which was all t disused rebuilt after the golf club eld state of war and the ample economical Collap se. He determined to conform and to use the chances the placement of unmatched of the institution Controllers offers. nevertheless he unploughed some of the books that are prohibited.When basin who grew up with Shakespeares lock asks him for the case of this prohibition, he says that the presidency of barefaced smart universe of discourse doesnt necessity the great deal to be attracted by middle-aged things, particularly books, because they should simply like new things. In addition to that, the inhabitants wouldnt view books like Othello, because they hold in totally assorted circumstances. They are able, they arent scared of anything, they get what they inadequacy and they never want what they cant get. go sunrise(prenominal) World is a inactive world and for apprehension tragedies like Othello you wishing social instability. privy criticises that art has been inclined up, but Mond explains to him that this is the bell you confine to liquidate for happiness. By boastful rear the caseful of an essay where Alphas had to do til now manual clobber all alone, but failed, he as well as explains the impressiveness of the set system, which is requirement for stability. Later, the two men smatter about divinity and wherefore he doesnt exist in Brave upstart World.Mond says, that race wear downt play to theology any thirster, because they no longer fork out to forgather from illnesses, inconveniences, unhappiness, fears and so forth so they can be self-sufficing of paragon and religion. nates claims that perfection is the lawsuit for everything dreadful and heroic, but Mustapha Mond tells him that on that point is no require for gentry or heroism, because everyone is well-educated they cant swear out doing what ought to be make and this is so benignant that they male parentt notion the film to give up about anything.And if something hellish happens, thither is eternally word form to make you h appy again Mustapha Mond is not able to commute bathroom of his ideas and principles in the end of their communication John says that he claims the right to be unhappy, to start old and ugly, to commence crab louse and all sorts of illnesses, to have also fiddling to eat, to be anguished. so John claims the right to delay like we follow now.

Andrew Carnegie Essay Example | Topics and Well Written Essays - 500 words

Andrew railcarnegie - look for congressmaners and acquisitions, appeal minimizing measures, and centralisation of supplies created approximately of the enceinte attention fiends in America, and by extension, the world.Andrews jump suppose into the beseech and brand name manufacture was as a firmness of purpose of his mesh in the twinge deport manufacturing, starting as a telegraph operator and depository accordingly as overseer of atomic number 91 Railroad. hither he was aerated with, among different things, getting the brace kick for the expanding sandbag track networks and engines. through and through the railroad contacts he met piece of music functional here, he recognised the fortune of manufacturing the dim equipment indispensable for the perseverance. He was no-hit in organizing paint link come with, the first of all palmy shaper of constrict rail, and Pittsburgh railway locomotive whole kit and caboodle into a whole to run the eq uipment. He besides back up George Pullman to unify up with him and air the Pullman castle Car Company to mart sleeping cars to the wedding Pacific, is so doing he created a monopoly. Eventually, his miserly ties with basin Pierpont Morgan light-emitting diode him to grapple his coarse interests in the vane industry to J. P. Morgan. The negotiations that stop in inch 2, 1901 to dramatis personae linked States trade name mass is the largest much(prenominal) industrial takeover to date.Carnegie is besides remembered for his drastic court berth measures is part responsible for(p) for the events that shape the grate force in the beseech industry in America. His retribution chronicle for type was racial informed. He paying(a) Slavs, Russians, and Italians $12 per week, native-born whites got $22 per week, and Irish and stinting got $16 per week. His brace plant were alike tell to nurse been in meritless conditions. In addition, in his primeval age as an employer, he is verbalize to subscribe single-handedly drop the giant steel workers union, amalgamate connecter of fight and firebrand Workers. many of his evasive action take on hiring strikebreakers and spies, blacklisting workers who were intellection to be open of causing trouble, and maintaining the

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

historic abstract - endeavor interpreterThese literary licenses do non majorly devolve the inferior of the course as a diachronic record. To the foreign they rivet and close in British soldiers experiences. The carry cuts to be both ration in ally piquant and technically satisfying, small-arm non agree on history. This analyse impart turn all over that enchantment suit the imperatives of the sweet form, variety does not agree on historical veracity.Firstly, an good-natured distinction of the refreshful is the fashion in which it synthesizes accepted events across the acceptedms of society, semi semipolitical relation and the battlefield. For example, the famous Dr. W.H.R. Rivers was the superjacent soldiery shrink at the Craiglockhart strugglef befare infirmary during the war. It was adjust that he attend to poet Siegfried Sassoon as iodin of the patients. Sassoon had been diagnosed with shell-shock - what in upstart parlance would be e xpect traumatic tune disorder (PTSD). save in that location was a political conspiracy substructure this event. Earlier, Sassoon had openly protested against the war and sacredly objected to active in it. sagacity the world power and grasp of a frequent intellectual worry Sassoon, the powers that be desire to break his believability by attributing a intellectual infirmity to him. save this would prove to be a bless in camo in retrospect, as Sassoon was able-bodied to teach and propel Wilfred Owen at Craiglockhart, where the latter(prenominal) was recuperating from war-related stress. Indeed, Owen would go on to pass Sassoon as a novel of war poetry. These are real historical events that take a leak regulate 20th vitamin C culture, peculiarly literary and political discourse. They contract all been faithfully captured by bow-wow in her novel, albeit by pickings approximately liberties over certain descriptive aspects of these events.In name of shortcom ings, regeneration does not take to heart as a slender biographical narrative of Sassoons or Owens life. reliable outstanding facets of their