china :: essays research papers

THE CHANGING POLITICAL-MILITARYENVIRONMENT SOUTH ASIAThe tribute surroundings in South Asia has remained relatively un-settledsince the Indian and Pakistani nuclear tests of whitethorn 1998. TheIndian governments efforts to publicly emphasize the challengesChina present in the weeks leading up to those testsafter more thana ten of mostly sotto voce complaintsserved to rupture the or-dinarilyglacial process of normalizing Sino-Indian relations. Thisprocess unendingly have a certain fragility in that the gradually de-creasingtensions along the Sino-Indian bail deposit did not automaticallytranslate into increased trust in the midst of capital of Red China and New Delhi. Evenas some(prenominal) sides sought to derive tactical advantages from the confi-dence-building measures they had negotiated since 1993for ex-ample,the drawdown of forces along the utterly inhospitable LAC inthe Himalayaseach terminate up pursuing larger grand strategies thateffectively undercut the others i nterests. Beijing, for example, per-sistedin covertly assisting the nuclear and projectile programs ofIndias topical anaesthetic competitor, Pakistan, while New Delhi sought in re-sponseto develop an intermediate-range ballistic missile whosecomparative utility lay primarily in targeting China.The repeated appellation of China as a threat to Indian interests byboth Bharatiya Janata Party (BJP) leaders and other influential Indianelites in the rootage half of 1998 not only underscored the fragile natureof the Sino-Indian rapprochement exclusively also ruptured the carefullymaintained faade of improving relations amid the two coun-204 The United States and Asiatries.1 When this public finger pointing ultimately gave way toIndias resumption of nuclear testing on May 11, 1998 (an event ac-companiedby the Indian prime ministers explicit claim that thosetests were set by the hostile actions of Indias northern neighborover the years), security competition in South Asiawhich usuallyapp ears, at least in popular perceptions, as merely a bilateral affairbetween India and Pakistanfinally revealed itself as the regionalstrategic triangle2 it has always been.This appendix analyzes Indian and Pakistani attitudes toward Chinain the context of the triangular security competition in South Asia.Taking the 1998 nuclear tests as its point of departure, it assesseshow China figures in the grand strategies of the two principal statesin the Indian subcontinent and identifies the principal regionalgeopolitical contingencies for which the United States should pre-pareover the succeeding(a) decade. Finally, it briefly analyzes the kinds ofopportunities the region offers to the USAF as it engages, even as itprepares to hem in against, a rising China.NUCLEAR TESTING AND THE TRIANGULAR SECURITY arguing IN SOUTH ASIAImpact of the Nuclear Tests on Sino-Indian RelationsAlthough Pakistan was straightway affected by the Indian nuclear tests,these tests engaged Chinese security interest s as well. To begin with,Indias decision to resume testing make manifest New Delhis re-sentment

Akron Zoo :: essays research papers

impertinent EnvironmentLike any other organization, Akron zoo is effected by many external environmental factors that may directly affect its every year attendance and its ability to break even to continue to operate. The first externality that the Akron zoo faces is the climate. Because most zoos operate out in the dissipate, its attendance is touched directly to the weather. Due to its northern climate, the zoo conducts its open season from mid-April until mid-October. Variations in weather also affect crop yields and prices of fresh animal foods, thereby influencing the costs of animal maintenance. Unfortunately, the Akron zoo can not do anything almost the weather. The only other option it may have would to be to open more indoor activities, but that would be too high of a cost risk because the payback may have not been worth the construction in the first place. Zoos still tarry as important part of any community and to the hearts of childly children every year. It is e stimated that more people annu in ally visit zoos than enter all U.S. national Parks and that approximately and that 35% of people who attend zoos atomic number 18 adults. Cultural events that happen in the city of Akron and nearby beas help summation attendance at the parks. The biggest cultural event in Akron is the yearbook reverse Bowl. Not only does this event help increase attendance, In its 12-year history, beguile Bowl has raised over $388,000 for the animals at the Akron Zoo.Other events such as the annual Nocturnal Golf Tournament, annual birds seed sales and annual Sunday Sundae Zoobilation have huge effects on zoo attendance on the day/weekend of the events. On weekends where cultural events be going on, the Akron Zoo should try and sell items that would attract people who are visiting such as having certain products directly affiliated to the blow Bowl at a slightly higher price that out-of-towners would be willing to pay for.Akron is located just south of Clevel and, Ohio.

Renaissance Architecture

rebirth Architecture Between 1400 and 1600 AD classical ideas of an hop on of awakening took place in Italy and northern Europe. This period was called The reincarnation which style born anew in French. Renaissance architecture was divine by the architecture of classic/ancient Greece and Rome. Before Gothic architecture was truly asymmetrical and complex. The spiritual rebirth architecture was highly symmetrical and very proportioned.Features Of Renaissance Buildings symmetrical arrangement of windows and doors use of classical columns and pilasters triangular pediments square header arches domes niches with sculptures Great Renaissance Architects Giacomo da Vignola Andrea Palladio Fillipo Brunelleschi Michelangelo Buonarroti Examples Of Renaissance Buildings The San Gio Rigo Maggiore in Venice is an example for an renaissance building. the Redentore in Venice the basilica in Vicenza the rotunda near Vicenza the Louvre in genus Paris The Phases Of Renaissance For more than five centuries, artists in northern Italy were exploring new Ideas during the starting time of the early 1500s, Italy saw an explosion of talent and innovation. This period is called The High Renaissance during the next century renaissance ideas spread through northern Europe, slowly replacing the former Gothic approaches to art and architecture.During the 1600s renaissance ideas developed into intemperately ornamented baroque style. Even after the renaissance period ended architects were inspired by renaissance ideas. In the 1700s and early 1800s, fashionable architects designed dreadful neo classical buildings. A century later, American architects like Richard Morris draw designed grand renaissance revival style homes that resembled villas and palaces from renaissance Italy. benne Opoku-Arthur Langston Beckford-Uibel

Motivating Children in the Classroom

Motivation plays a significant map in the growth and development of chelaren. Well-motivated students are fitting to accomplish appoint tasks and responsibilities and generate desir subject learning outcomes. This idea is based on the expound that babyren who do not exert effort and lack the ability to do up with the challenges of classroom learning do not perform strong academically. Children moldiness be able to understand the importance of effort and adjudge their capability of accomplishing their tasks during classroom instruction. (Alderman, 2004) This is where the role of the acquireer, the educational institution, and the stakeholders come in.The classroom environs must foster learning and education, as come up as untroubled working atmosphere for the comfortableness of the students. Teachers should display desirable characteristics and views that are do for the children. Moreover, stakeholders, such as the parents, government, religious institutions, and so on must be able to provide a community for the children that support their education and their learning environments. However, since the teacher actively involved in education and the learning process, he must be able to take on multifarious roles and incorporate legion(predicate) strategies and techniques in site to promote education and learning to the children by motivation.The groundwork of the childrens involvement in their education is feeling the sense of belongingness and comfort within the confines of the learning environment. Providing a learning environment that is flexible to the child and an institution, which fosters desirable social interactions and relationships, contracts a primary motivation for children to hang school. (Alderman, 2004) Therefore, the classroom environment must be structured in such a way that it is built on the relationship of each child with the other, and the teacher to the children. Developing this kind of relationship is influenced by open communicating and social interaction through group activities.Moreover, the teacher should be able to grasp a thorough knowledge of the psychology of a child in order to set relevant instructional tools and strategies that are eliminate to implement for children. This includes the knowledge of several learning theories that might be implemental for motivating children. Some of these theories include the cognitive theory, social cognitive theory, behavioral theory, humanist theory, cognitive-behavioral theory, etc. These theories seek to explicate how the minds of children work and how they behave. This understanding shall jockstrap the teacher design a motivational plan that targets the specific needs and demands of children. (McInerney, 2000) schoolroom motivation may differ depending on the nature and range of mountains of the course. Taking a look at how motivation is implemented in tangible Education, it is observable that it greatly differs with other courses, such as quarrel arts or science for instance. One good thing close to Physical Education is that it supports social interaction, cooperation, and teamwork, which is the foreground of motivation among children. The challenge for children in this event course is the goal or the objective to achieve in the tasks and activities of Physical Education. The danger in this concept lies in the tendency of students to become uninspired in learning when they experiencing loss or failures. However, in some(prenominal) instances, losses or failures enhance motivation and pushes children to learn more and translate harder in order to attain success through persistence. (Hardy & Mawer, 1999)The Physical Education teacher should be able to fixate individual attributes of the children in order to determine what motivates them in the course. Children who are uninspired by failures should be made to experience success in order for them to gain at least an ounce of confidence and drive to get involved with the tasks and activities of the course. oscilloscope of specific goals or objectives is overly instrumental in motivating children in Physical Education. If the teacher sets our clear goals that children should accomplish, they are motivated to get up and moving in order to accomplish the particular goal. Experiencing success in the realization of goals and objectives provide the students with the sense of worth and aptitude. (Hardy & Mawer, 1999)Motivation does not only concentrate with the ability of the teacher to encourage positive deed outputs, or the character of children to get motivated by classroom instruction. It is also dependent on the activities, which are involved during classroom instruction. The implementation of assorted activities and a lot of choices or alternatives is instrumental in rousing the relate of children.Since the preference of children is varied, it is always recommended to provide varied activities that children can choose from. through a nd through this, they are able to explore new and exciting activities, from which they can determine their strengths and weaknesses and identify what truly interests them. Moreover, this type of activity setting creates the desire for supremacy and goal accomplishment. (Hardy & Mawer, 1999)The most important thing in breeding Physical Education is to motivate them to acquire the necessary skills and knowledge wherein the goals and objectives of the particular course are grounded. The implementation of various games is necessary in order to motivate them, through the light and fun nature of games and activities, with the incorporation of set and academic knowledge within these particular games and activities.There are a lot of skills and abilities that Physical Education may teach, provided the teacher keep the children well motivated by incorporating fun and interesting games to the lesson. For instance, there are games that teach sportsmanship, the skills of following instruc tions, math and spelling skills, acting, interest in reading stories, etc. Involving these kinds of activities does not only motivate them, but increase their chances of learning more, in terms of the academic and moral aspects of learning. (Clements, 1995)ReferencesAlderman, M. K. (2004). Motivation for winment Possibilities for Teaching andLearning. Questia Media America, Inc. Lawrence Earlbaum Associates, 336 pgs.Clements, R. L (1995). Games and Great Ideas A Guide for Elementary School PhysicalEducators and Classroom Teachers. Questia Media America, Inc Greenwood Press, 366 pgs.Hardy, C. A. & Mawer, M. (1999). Learning and Teaching in Physical Education. QuestiaMedia America, Inc. Falmer Press, 240 pgs.McInerney, D. M. (2000). Helping Kids Achieve Their Best Understanding and UsingMotivation in the Classroom. Questia Media America, Inc. Allen & Unwin, 123 pgs. 

Helping Bereaved Children Understand, Grieve and Deal with Death

Childrens varying per discussionalities and attitudes arrest their respective cognitive or psychological seeing of end, getion of grief, and head appliance. For the purpose of ascertaining these three st suppurates that bereaved children undergo, this paper identified and discussed the different perceptions of children nearly much(prenominal)(prenominal) loss, their valet de chambreifestations of sorrow and how pargonnts, teachers and counselors potty help. The specific situational mannequins and experiences of bereaved children were presented in lay to charter a cle arr and give commensurate picture of how such tragic casing affects the lives of helpless insofar unpretentious children.Helping Bereaved Children Understand, Grieve and Deal with finale Accepting the death of a go to sleepd one is difficult yet telling, explaining and making a child take in the loss is a more(prenominal) challenging task. Just as the adults or parents of the children are dealing with their possess grief, it is get the pictured that the younger ones should be spared from the a want(p) agony. This is for the reason that children, with their fragile minds and emotions, govern it more difficult to cope with death. However, not allowing a child to render, mourn and cope with the trauma of death is risky.Children should be supported and not be left alone when they deal with death. It is during their search for answers about a woolly-headed life that children most need the help of new(prenominal)s. It is also during this prison term that they should be allowed to express their emotions and be reassured by the family that death is a instinctive aspect of life. Children ordain be inevitably affected by a death of a family member, friend, or someone within the community. Childrens pitcher age, psychological understanding, emotional expressions, and coping mechanisms can be protected by love from hatful around them.Children, generally, have the distinct trait of holding jeopardize their true feelings, while some of them are more open to express their emotions. However, adults must take note that irrespective of this positive or prejudicious tonicity, children who suffer charge more profoundly also need to understand and cope with death. Childrens Cognitive Understanding of Death Death is a very hard experience for the younger ones to accept or realize. According to Doka (2000), children drive with a mixture of thoughts such as inevitability, universality, nonfunctionality, and irreversibility of death. Following the death, children would still be dealing with apprehending what their immature minds can only think and handle. They pass through with(predicate) the stages of cognitive, spiritual, emotional and social ripening (Doka, 2000). Doka (2000) explained that younger children are inclined to perceive death based on their own limited view. Thereafter, growing children tend to show sympathy. It is also during this stage that the y are more capable of accept and understanding the situation and collect themselves. However, Doka (2000) noted that younger children manifest a short feeling span. This is because they can prolong their intense emotions only for a limited period (Doka, 2000). Fighting with death is not only curb to children who are in risk of infectionous circumstances or to those who are psychologically or emotionally unstable. Nowadays, it is a proven fact that majority of children have directly or indirectly experienced death or death-related events even at their early lives. An article from the Encyclopedia of Death and Dying verbalise that curiosity regarding death is a portion of childrens average peak of development and search for information about the world.The same article specified an example about a dead fish floating in the water. This scenario can grab a childs interest but at the same time can be a troubling experience. If analyzed, the childs inquisitive instinct automatically d esires to learn more. However, the same child is likewise conscious of the possible danger of the situation. That is, if a living animal can die then other living things such as humans can also die. Childrens ikon to death is usually not only attached with some degree of anxiousness but also of elation.This is because of the idea that the discovery of something sensitive such as death has existingly led them to lifes many mysteries (Children and Adolescents Understanding of Death, 2007). The same article proved that thither are a lot of substantiate studies of death consciousness among children. The article used cases involving a father and son as an example to show that even with a child as young as sixteen-month-old can be aware about the creation of death. The childs awareness about death came as soon as he saw that the caterpillar, which he has been admiring, was crushed by a passerby.The toddler apprehensively reacted about the death and eventually refused to return to the place. After less than deuce years of being born unto this world, the same child can already and clearly connect life with death (Children and Adolescents Understanding of Death, 2007). With an early grounding to education, preschool children are inclined to view death as just impermanent and correctable. Crenshaw (1999) said that children believe that their deceased loved ones are just someplace and it is still possible to see or speak with them.Confusion sets in among preschool children particularly regarding the details of death. This is because of the childrens innate nature of thinking about things in an diminutive or factual manner. Crenshaw (1999) added that children ask questions such as can a dead person still breathe even if buried in a coffin and how can a dead old man who is buried be with God in a place like heaven at the same time. These queries manifest the preschoolers difficulty in relating intangible philosophical and religious ideas into their very limited re alization of death (Crenshaw, 1999).Younger grade-school children amidst the age of six and eight usually perceive death in a personalized and imputable manner that oftentimes connotes tending (Crenshaw, 1999). Their fear is reflected in the things they imagine or invent, such as when they imagine that a dreadful ghost in a skeleton costume is following(a) them. Childrens fear of death causes them to protect themselves. They use a defense mechanism that death is limited and only happens to physically weak people, the elderly, lame people, and people who are slow in running and are unable to break off the ghost or spirit that hunts them (Crenshaw, 1999).During this stage, children dream a lot of such frightening depictions of death. As they get older by the year, they reach a meaningful mark in their psychological growth that allows them to realize and accept that death is a true happening of life (Crenshaw, 1999). At age nine, they start to acknowledge death as a normal occupa tion that happens to all living things and that it is permanent and unavoidable (Crenshaw, 1999). Crenshaw (1999) noted that this is the start of such realization of death but it is until children reach their adolescence that they are able to alter this understanding.The National Association of School Psychologists or NASP (2001) affirmed the Crenshaw report and declared that children pass through developmental stages in understanding death. It is initially significant to acknowledge that every child has his or her distinct understanding of death. This cognitive ability is based on a childs developmental degree, psychological ability, quality or attribute, spiritual inclination, acquired instruction from parents and others around, information from the media, and death-related events in the past.The association, however, said that there are general circumstances that can be used to understand how children feel and cope with death. These considerations are seen during the stages from being infants and toddlers, preschoolers, early elementary school, eye school and high school (NASP, 2001, p. 2). NASP (2001) further explained that when someone is dead, infants and toddlers observe that adults are in sorrow yet they do not actually understand what death is and its impact and importance for them.Young children in preschool manifest denial of death by perceiving it only as a temporary breakup and a reversible situation. Nevertheless, children between five to nine years old capture to understand that death is permanent. They also recognize that some events may caterpillar track to death (NASP, 2001). Preschoolers and even early grade-schoolers connect the causes of death with some occult arts imaginations and real life events such as the September 11 barrage of the World Trade Center (NASP, 2001).Because of the 9/11 tragedy, they are able to grasp the idea that if an airplane hits a building, its passengers and those in the building will possibly die. Thus, thes e children envision that being in tall facilities is fatally dangerous. It is during this stage, however, that children are unable to draw the difference between what they visually see and the actual happenings around them (NASP, 2001). Moreover, they view that death occurs to others, not to themselves or even their neighboring(a) family members (NASP, 2001).

Chapter 10 summary of Guns, Germs, and Steel Essay

In the plenteous Crescent, plants and animals spread readily into atomic number 63 and uniting Africa. Innovations much(prenominal) as written language and wheels spread resemblance quickly as well. mass used domesticated crops rather than those that grew naturally. This shows that stack advantageously qualified the Fertile Crescents food production. Chapter 10Eurasia has cover the largest eastward to west area of any continent. Diamond believes that this is yet a nonher r expediency for Eurasia. Eurasia had amber fields of grain and spacious skies. With the immature creation not having these advantages, it slowed diffusion.In the Fertile Crescent, plants and animals spread quickly into Europe and North Africa. Innovations such as written language and wheels spread similarity quickly as well. People used domesticated crops rather than those that grew naturally. This shows that people easily adapted the Fertile Crescents food production. Chapter 10Eurasia has covered the largest East to West area of any continent. Diamond believes that this is yet some other r advantage for Eurasia. Eurasia had amber fields of grain and spacious skies. With the New world not having these advantages, it slowed diffusion.In the Fertile Crescent, plants and animals spread quickly into Europe and North Africa. Innovations such as written language and wheels spread similarity quickly as well. People used domesticated crops rather than those that grew naturally. This shows that people easily adapted the Fertile Crescents food production. Chapter 10Eurasia has covered the largest East to West area of any continent. Diamond believes that this is yet another r advantage for Eurasia. Eurasia had amber fields of grain and spacious skies. With the New world not having these advantages, it slowed diffusion.In the Fertile Crescent, plants and animals spread quickly into Europe andNorth Africa. Innovations such as written language and wheels spread similarity quickly as well. Pe ople used domesticated crops rather than those that grew naturally. This shows that people easily adapted the Fertile Crescents food production.

Deviation from Social Code: Analysis of Characters and Theme of The Age of Innocence

Edith Whartons The senesce of Innocence (1920) is a detailed depiction of social conventions and decorum of the game society of New York during the late 19th century. One of the central themes of the wise is the struggle of an individual inside a smashed society. Order, loyalty, tradition and profession ar the values upheld by the society where Newland Archer grew up. He is a lawyer, engaged to be married to May Welland, raised to be a perfect wife and mother according to societys standards (Wharton, 1998).These equal rules and standards dictate that she pretends to be ignorant of her fiances feelings toward Countess Ellen Olenska. For a abundant time, Newland and Ellen had to sacrifice their desires and feelings in order to maintain order in society. rescript in The Age of Innocence shapes and directs the life of an individual, sacrificing what they truly want and truly believe in. orderlinesss forms and conventions decide how one should think and behave. Societys primary agent of its laws is the family, specifically the old money families be to the high society New York.These are the families with inherited wealth which separates them from the visit class. Their wealth is an important dimension in stratification because it ensures the financial stability of the future generation of the family. Their old money allows them a luxurious modus vivendi without having the need to work. The greatest manifestation of the importance of order is seen in family. It is the initiatory barter of the individual to promote and protect the harmony of his/her blood and marital relationships.The family disapproved Ellens decision to divorce his save despite his creation ignominious and cruel to her. For them, it was just natural to endure little sacrifices to maintain the family. By going against their principles, she became an outcast someone who is pitiful. At first, Newland was hesitant to be associated with Ellen. She has a bad reputation and he wanted no thing to do with her. However, the family anticipate him to help bring Ellen out in the public so he was forced to enter the Mingotts opera box and introduce himself.And of agate line level offtually, they hide their true feelings in fear of hurting their family. Following this duty to the family and society, a code of morality dictates the actions and thinking of the individual in whatsoever aspect of his/her life. May informed Newland of her passion by letting him derive that she cares for him as this is the only way a love of a schoolgirlish unmarried woman should be declared. She must conform to societys perfect portrayal of a young maiden ? sexually artless and ignorant on matters about affairs and passion (Barker-Benfield, 2000).She was fist seen with dust coat lilies in the valley, unaware of sexual implications of the scenes in the play she is watching. Later in the book, it was established that from the start she was aware of Newlands feelings towards the Countess b ut she chose to remain mute and follow the code of ignorance. Despite this knowledge, her wedding at Grace church must stay to maintain the order on how things should be done. Newland has his give birth list of socially mandated duties according to Lawrence Lefferts and Sillerton Jackson, undecomposed on manners and expert on family matters, respectively.Order in society is maintained through these rarefied practices to continue the continued knowence of the civilization. The social code is strictly enforced by society which compromises the personal freedom of the individual (Charles, Davies & Harris, 2008). Sometimes a family member has to let go of his/her personal wants and follow the decision of the family to nullify economic and political sanctions. Newland and Ellen could not pursue each other in order to maintain their social integrity. Even a simple head together cannot be done without arousing suspicion.To be divorced to a husband is frowned by society eventhough that husband treats you badly, go out with other women even men. Her family wanted her to seek reconciliation with her husband in order to reaffirm the values of society. When she refused to do so, they cut off her allowance as a consequence for her decision. In the end, Ellen chose to maintain her individuality by leaving America, a price she had to pay. She was forced out of New York, condemned by her own family, who believed that she and Newland are having a secret affair.Newland defended the right of Ellen to be with another man Im queasy of the hypocrisy that would bury alive a woman of her age if her husband prefers to live with harlots Women ought to be free as free as we are, he declared, making a discovery of which he was too irritated to broadside the terrific consequences. (Wharton, Book One, Chapter 5, p. 35) He condemned the double-standard prevalent in the society where a man can seek sexual pleasures outside a failed jointure but the woman cannot.He may have pr ogressive views but he was unaware of their implications in his own very traditional marriage. But these codes exist not without loopholes. Those who found these loopholes are often despised but palliate accepted in the society. Hypocrisy is common and rampant in honest-to-god New York high society. Families attend balls and gatherings hosted by the same person they disdain for being so common who they would gladly exile following the rumple of his business. Lawrence Lefferts claims to be an expert in Christian virtues while snubbing Ellen for being a divorcee.Newland is aware that if he leaves May for Ellen, societys sympathy pass on pour for May. She told Ellen of her pregnancy despite being unsure of it to drive her international from Newland. She was aware of Newlands passion for Ellen but did not say anything. This society, with its rigid rules and conventions, was challenged by the arrival of a new society symbolized by the Beauforts and Countess Ellen Olenska. though th ey were not successful in blending and harmonizing with the old societys tradition, they opened new possibilities of otherwise closed-minded individuals.Towards the end of the novel, it became clear that a new order has taken over with fresh ideas and movements. They began to consider and arrogate importance to different things such as interesting and artistic people. in that respect was an obvious change of attitude to people like the Beauforts. Beauforts unlawful daughter, Fanny, and her marriage with Dallas Archer were not objected by society. In fact they were friendly of her bright personality. Society did not post any obstacle to Newland and Ellen being together but Newland was so stuck in the past that he failed to get it on that time has changed.

Heat of Solidification Lab-Writeup

Introduction In chemistry, substances require a certain nitty-gritty of aught in the unionise of average kinetic vitality (temperature) to freeze. To penetrate the temperature a substance requires to freeze, it must lose a certain pith of love energy (a kind of energy transferred from one object to another, because of a temperature difference). When a substance reaches its halt point and begins to freeze, its temperature remains constant until it is completely frozen.However, in rig to feed a substance must go through a energy change, creating the problem, What energy changes occur when a liquid solidifies? . To solve the problem, a shot was proposed, stating When a substance begins to solidify, it expirys heat up energy, because a substance must reach its heat of set (heat required to freeze) by losing a certain sum of money of heat, in order to solidify. In order to test this hypothesis, a experiment was performed. Materials and MethodsIn the experiment, the materi als required were 1 get up sample in a test tubing with the weight of the test tube labeled, a 250 mL beaker, a ring hold up, a wire gauze, a graduated cylinder, a bunsen Burner, a styrofoam calorimeter, and a thermometer. To perform the experiment, first the calorimeter was modify with 100 mL of water exploitation a graduated cylinder, and the temperature of the water was found and recorded. Next, the beaker was filled 3/4 full with water and placed on the stand of the ringstand above a gently burning flame from the Bunsen Burner.Then, the bay window of the test tube and get up was found and recorded, and the tube was placed in the beaker. subsequently the go up in the tube melted, the tube was placed in the calorimeter, using a wire gauze. Lastly, once the climb on in the tube solidified, the temperature of the water in the calorimeter was measured and recorded. Results Data Recorded During Experiment spile wax and test tube41. 2 gravitational constantsTemperature wa ter later heating26 ? C commode empty test tube21. 0 gramsTemperature water before heating16 ? C commode wax20. 2 gramsTemperature change10 ? CVolume water used100 mLMass of water used100 grams In the data table above, the corporation of the wax was found by subtracting the mass of the empty test tube from the mass of the wax and test tube, giving an solution of 20. 2 g. To bechance the volume of water used, the mass of the water was multiplied by the denseness of the water, giving an answer of 100 g. To find the temperature change of the water, the temperature of the water after heating was subtracted by the temperature of the water before heating, giving an answer of 10 ? C. CalculationsAfter the experiment, the heat gained by the water from the wax in the calorimeter was calculated using the formula q = mC? T, where C equaled 4. 18 J/g * ? C. After the corresponding set were plugged in, the equation 100g(4. 18 J/g * ? C. )(26? C-16? C) was created and solved for an answer of 4180 J of heat gained. After the bar of heat gained was found, the heat released per gram of wax (heat of solidification) was calculated using the equation 4180 J/20. 2g, giving an answer of 206. 93 J released per gram of wax.Although the heat released per gram of wax, found through the calculations, was 206. 93 J, the accepted value was 150. 0 J/g, because of this, the percent error was calculated using the formula(measured actualactual)100. After the values were plugged in, giving the equation(206. 93 J/g 150. 0 J/g150. 0 J/g)100, the percent error was found to be 38%. Discussion After the results were found, a conclusion was drawn up supporting the hypothesis. In the experiment, the temperature of the water increased from 16 ? C to 26 ? C after the wax solidified.This showed that the wax must have released heat energy, in order to cause the temperature of the water to change, due to temperature requiring heat to change. In a experiment, on that point are many different po ssible springs of scientific error. In the experiment that was preformed, two possible sources of error were determined. The first source of error found was, the thermometer may have miss-measured the temperature of the water after the wax solidified, too high or low, which would have caused the heat of solidification to be too high or low.The other source of error was the wax may not have fully solidified, which would have made the heat of solidification too low, due to the wax not fully cathartic its heat energy. To better understand the experiment that was preformed, summery uncertaintys were asked. The first question asked was, The heat of combustion of wax is 45,000 J/g. Explain why there is such a large difference between the heat of solidification and heat of combustion in basis of the type of change.To answer the question, a response was made Due to the heat of combustion of wax being the heat released from the chemical reaction between oxygen and wax, it is a chemical c hange and because the heat of solidification of wax is a somatogenic change and chemical changes release a significantly larger metre of heat then physical changes, the heat of combustion of wax releases a much larger amount of heat. The second question asked was The amount of heat released by the solidifying was is equal in magnitude to the amount of heat that the wax absorbed when it melted.Explain why this is so in terms of the arrangement of molecules in liquids vs. solids. To respond to this question the response In order to change the arrangement of molecules from a solid to a liquid state, the wax must absorb a certain amount of heat and in order to return to a solid state, it must release the energy it absorbed. In the last question, the following was asked Predict the effect of the change in the mass of the wax used or volume of water in the calorimeter on the following parameters.Assume all variables remain constant other then the one listed. If twice the amount of wax or half the amount of water was used in the experiment, how would the temperature, heat absorbed by the water and the calculated heat of solidification change. Explain your predictions for the heat of solidification. In the answer responding to the question, it was stated, both the temperature and heat absorbed by the water would increase, except the heat of solidification would stay the same, due to the wax continuing to release the same amount of heat per gram of wax.

Why Do Managers Plan?

wherefore do Managers invent 1 wherefore do Managers Plan? c be 301 Distance Learning celestial latitude 07, 2011 Why do Managers Plan 2 Why do Managers Plan? Strategic plan This seems like a very cut and juiceless topic to demonstrate, precisely there is no single reason that a manager makes computer programmes in the work environment. I provide cover several(prenominal) aras in which managers routine proviso, and why it is an essential part of accomplishing tasks, and how it streamlines stilltes necessary for an institution to be successful.First, I will discuss strategical plan strategic prep atomic number 18dness eject besides be referred to as charting the course for a distributeicraft or brass. A central part of strategic focal point is surgical exploit measurement (Public Administration Review, December 2010). Unlike private firmament melodic line organizations, many government and public agencies guard certain exerciseance measurements without developing strategic plans. I think that this is primarily imputable to the fundament that is set in place in close government or public agencies, and the mensuration of red-tape that accompanies government ran agencies.Regarding the private sector, I mean that having a strategic plan to guide managers and leaders in the decision fashioning process allows them to key alternative tonuss or measures to take in the event that something in the logical argument process changes that they have no count control over. Managers who develop a strategic plan also are likely to recognize that the end result tail endnot be their only concern, but they identify milestones that must be met along the ay, or during the process to habit as a measurement tool to desexualize if they are do positive progress or if they need to examine glitches that will stick up or have a negative impact on the business process. superstar tool to measure performance is a Balanced notice. It is grounded in the idea that the measurement Why do Managers Plan 3 of an organizations performance ought to take into account the processes and resources needed to issue outcomes, as well as the outcomes themselves.In some ways, its emphasis on foreplays and outputs is a step back in performance measurement, but that step is designed to help organizations fulfill the results promised. (Public Administration Review, December 2010). I believe that this is a vital step, if not the first step in be by and by that will help date a business or organization has a set path that will enhance their possibilities of success. Knowledge Management in organizational Planning is the next area that I deficiency to discuss.When people talk about managers making plans for operations or processes in a business or organization it is likely that they are referring to plans that overwhelm forecasts. This type of preparation is appropriate if the future of or in the business environment is stable however, thi s is not always the case with many businesses beca practice they front business environments that are complex and unstable (Knowledge Management in organizational Planning, January 1987).With this being the case in most business environments today, the leadership of these businesses anticipate to pursue planning and forecasting tools and technology that will help them when they are developing strategic and organizational plans. Knowledge management might also be referred to as Management Information Systems (MIS). This is a computer political platform or network that was developed for management and leadership members to go for for the purposes of planning and may have examples of foregone planning events or projects that the current managers can use to aid them in the planning and decision making process.One significant advantage of this type of system is that it can provide diachronic data that allows good planning to be done from the beginning, and this might mitigate the probability of success of a project or payoff process Why do Managers Plan 4 based on the past lessons learned that are taken into consideration when developing the current plan. The MIS was developed to assist managers in gathering information, generating ideas and alternatives and also for analyzing this information and choosing from among the competing alternatives.This MIS is just other tool to express why managers plan. some other area that planning is of the essence(predicate) for managers is multi-project planning and resource control. This area is also related to the area of effort resource planning (ERP). Both of these areas require the use of business planning tools to make the managers job of planning for needed corporals and resources practically easier to manage through the use of technology and computer programs.One of the most challenging aspects of a managers job is to ensure that he/she effectively manages projects or employment processes without exhaus ting the organizations control resources (Multiproject Planning and Resource Controls, December 2006). When we talk of managers, I think it is authorized to realize that managers are in all industries including retail, production, manufacturing, and construction to name a few, and the one common link that they all share is planning.Planning is the fundamentals or foundation that managers must establish as a get-go point no matter the industry which they work. The of the essence(predicate) separate of planning that are related to multi-project and ERP management are identifying the resources needed to emerge and bear out work processes to eliminate loss metre cod to a shortfall of resources, and how the ERP system works together with other internal business systems to enhance the planning of management.An example of this could be that the ERP system interfaces the maintenance projects that are being actively worked with the supply or requisitioning process to ensure that nee ded resources such(prenominal) as materials and tools are being ordered to meet the project or job requirements. The ERP system Why do Managers Plan 5 can be programmed to recognized or identify items needed based on job number or serial numbers related to circumstantial aspects of the job that were identified during the initial planning signifier of the job or project.The items that would be ordered due to this planning would be added to what is commonly referred to as a pick-list. This part of the ERP system is known as the interaction in the midst of structure and human action and is called the duality of structure, which simply means (in this case) the interaction between the ERP system (usually managed by a materials manager), the ordering of resources (between materials manager and vendors), and communication between the project or production manager and the system (actual input into the system) (business benefits from ERP systems, Staehr, 2008).The ERP systems ability to identify this process in only possible due to the initial planning that was performed by the manager in charge of the projects or processes, and communicated and planned with the materials manager to ensure the system was interfaced to the processes. I have in reality employ an ERP system called SAP, and these types of systems require a lot of training and hands on work because they can be very complex to use.Another extremely important and relevant planning tool that managers can use is the Production Planning Model. This PPM might also be referred to as bodily Requirement Planning (MRP). The MRP is a vital tool for managers who work as maintenance managers, production managers, or operations managers. Managers use the MRP to identify the metre of spare move that need to be either on hand or quickly procured to ensure there is limited or no equipment down-time due to the lack of parts to make needed repairs for process equipment.It is important that managers who work in thes e types of environments are the not just the process manager, but the planning manager. I make the Why do Managers Plan 6 previous statement because the manager who develops the operational or process plans should use the equipments historical data to identify operational and down-time trends. They should also use Bills of Materials (BOMs) to identify parts that will be more(prenominal) likely to fail due to the amount of use, or are more susceptible to wear from perpetual use in the operation or process.This topic is important to discuss because many plants or facilities might have the capability to manufacture parts in their own machine shops, and this can be a be savings measure as well as a time saving measure. This is why it is important that the planning manager identify this as a possibility or a preference during the planning chassis of the job to be performed. Using MRP helps manufactures and managers determine precisely when and how much material to purchase and proces s based on a time phased synopsis of sales orders, production orders, current inventory, and forecasts (Production planning model, April 2009).MRP determines material requirements based on master production and planning schedules which are utilise in joint with one another to ensure an efficient work process. A chief(a) reason that managers use the production planning model is to reduce the levels of parts or goods on hand. In other words, if proper planning is performed prior(prenominal) to starting the job or production process the manager will be able to determine the parts needed/required from start to completion of the process and save inventory costs by only having the required parts on hand with no excess.Once it is refractory how much product will be produced it makes it much easier to determine the amount of parts or spare parts that will be needed. When managers are planning for a production run it is important for them to be cognisant of any future product orders t hat might follow closely after the production Why do Managers Plan 7 process or run that they are planning for, so they can consider having more spare parts on hand to aid the planning process of the following project or product run.Good communication among the management team is crucial to the overall success in the planning phase of all work processes. The advantage of using the MRP to assist in the planning stage of projects or production processes is that it allows the planning manager to use historical equipment data, and maintenance data to develop a trend analysis and determine the appropriate amount of parts required during a specific production process. In summary, I have used several different examples to emphasize and support why managers plan.I know that some of the examples that I used to illustrate my points might be broad, and even complex with regards to using ERP and MRP as tools to aid in planning, but I feel they were essential elements for me to use to stress tha t planning is often difficult and requires the use of technology to properly forecast outcomes etcetera. I have worked as a manager in charge of maintenance planning processes in a manufacturing environment, so I know from firsthand experience the importance of planning.I have used a management information system program (SAP Plant bread and butter Module) to integrate and implement plans and procedures, and it can be very time overpowering and complex, but if we had not used a system such as this to help develop plans we would not have been able to effectively perform maintenance procedures and the company could have suffered catastrophic equipment failures. I know that we have probably all heard the old saying that failing to plan is like planning to fail, well in the case of Why do Managers Plan? I would have to say that I suss out with that old Why do Managers Plan 8 saying, and that managers plan to ensure their efforts are successful, and to ensure the success of the organ ization as a whole. Why do Managers Plan 9 References Professional Article Strategic Planning and Balanced Scorecards Charting the Course to Policy Destination, Edward T. Jennings, Jr. , University of Kentucky. Public Administration Review, go out December 2010. Professional Article Knowledge Management in Organizational Planning, Lynda M. Applegate, Tsung Teng Chen, Benn R.Konsynski, and Jay F. Nunamaker, Jr. Twentieth Annual Hawaii International Conference on System Sciences, Honolulu, Dated January 6-9,1987 Multiproject Planning and Resource Controls for Facility Management, E. William East and Liang Y. Liu, date December 2006. Understanding the role of managerial agency in business benefits from ERP systems, Lorraine Staehr, La Trobe University, Dated 2008. Production planning model with simultaneous production of spare parts, P. Cyplik, L. Hadas, and M. Fertsch, Poznan University of Technology, Poznan, Poland, Dated April 2009.

Manolo Blahnik

Manolo Blahnik has been stilbesteroligning brake shoes since 1971 and has received many prestigious awards, including trinity special awards from the Council of Fashion Designers of America, and the British Councils Accessory Designer of the course of study in 1990 and 1999. Despite having had no formal training, hes jadee it all backless, heel-less, wedges, stilettos, and kittens, plain platforms. Now he is one of the very few brand call that have capture a synonym for the product Hoover, Kleenex, Band-Aid, Post-it and Manolo. He sightvass literature and architecture at the University of Geneva, and art at LEcole des Beaux-Arts and LEcole du Louvre in Paris.Originally, he wanted to be a set inclinationer and took a portfolio of drawings to New York in 1971 in the expect of finding work there. Paloma Picasso, a friend from Paris, arranged for him to meet Diana Vreeland, the editor of US Vogue. When she looked at his drawings, Vreeland exclaimed How amusing. Amusing. You can do accessories very well. Why move intot you do that? Go make shoes. Your shoes in these drawings atomic number 18 so amusing. By the late 1990s when the fashion writer and historiographer Colin McDowell observed Blahnik at work, he had been in command of his craft for years. The go out is the book titled simply Manolo Blahnik.The process of creating a Manolo Blahnik shoe begins with Manolo sketching it at home in Bath, his London office or one of his Union Italian factories with a Tombo Japanese brush pen in tierce minutes of firm, assured hand movements followed by precise, precipitously little jabs as the details ar fitted in. Ive been studying the art of the shoe for over twenty years, says Blahnik. I know every process. I know how to cut and cut away here (the side of the shoe) and close up make it so that it stays on the foot. And the secret of toe cleavage, a very important part of the finishuality of the shoe. You must only build the first two cracks.And the heel. Even if its twelve centimeters high it static has to feel secure and thats a question of balance. Blahnik drawings exhibit the design skill and craftsmanship that footwear design demands. His design process begins with color-rich sketches that be so finely executed they are as sought-after as the shoes themselves. Some reflect disposition, mostly recurring botanical themes composition others are more dramatic and others still verging on the fetishistic. Some are so fragile-looking its impossible to imagine them withstanding the challenge of being cadaverous these shoes are the mental that insist you take taxis.Consider Carries persistent one liner in Sex and the City, when she was robbed in the street please sir. You can take my Fendi baguette, you can take my ring and my watch, but dont take my Manolos Blahniks, she pleaded. Pathos aside, the scene is testament to the gravitas attributed to Mr. Blahniks shoes. Exquisite design sketches Blahniks richly colored draw ings are oftentimes exuberantly exaggerated hyper-arched with impossibly thin heels which add to the sense of caper that imbues his designs Presented here on a grand scale ? MetroIn an interview with aRude magazine, in November last year, Blahnik talks about the technical details involved in his creative process In relation to your shoe-drawings, are your lines more Ingres, Matisse, Picasso or Aubrey Beardsley? ? Oh, I would love to even come close to one of those geniuses. How can I compare myself to them? Sometimes I can spontaneously accept immersed in Ingres and the divine purity of his brushstrokes. Matisse and Picasso always visit my mind as well. What medium do you typically draw in and why? ?I usually draw in China ink. I love the body and feel of the liquid.What other mediums did you experiment drawing with before arriving at your posture favorite? ?I experimented with acrylic and oil paints in the 70s. Later I tried watercolors until I arrived at the ink. I have a lways similarly used the Staedtler pencils to sketch. I still use them. 3H Staedtler is my favorite. Do you prefer, in your drawing, sharp or broad lines, or a combination of both and what kind of news report do you use? ?The lines depend on the kind of paper I use. I usually use Cartridge paper. When do you expend colors and what essential role do they play in the boilersuit harmony of your drawings? Colors play a huge role in my design process. By nature I am always excite by very bright Mediterranean colors. I grew up with nature and flowers and beautiful landscapes, so that is always ingested through my shoes. In 2003, Manolo Blahnik Drawings, co-authored by Anna Wintour was published. Contained within it, the book lays out his designs as brightly colored whimsies, sketches that deftly convey the essences of his creations. As designs, the shoes are salacious cartoons of themselves, curvy and heeled, bejeweled and shimmery. Celeb quotes, interspersed throughout, heighten th e coiling sense of posturing and play.Madonna says, they are as good as sex and they last longer. His sketches are executed with exuberance and deftness that they have become as sought after as the shoes themselves. Inimitable in style, the drawings vividly convey Blahniks unique vision. References www. manoloblahnik. com Wintour, A. & Roberts, M. (2003). Manolo Blahnik Drawings. New York Thames & Hudson Mcdowell, C. (2000). Manolo Blahnik. U. K. HarperCollins Ude, I. (2010, Nov. ) Manolo Blahniks gem-like miracles. aRude magazine. Retrieved Nov 29, 2011 from http//www. arudemag. com/in-his-shoes/

Gillian Clarke †Neighbours Essay

Gillian Clarke is a Welsh poet whose writing oftentimes uses natural and rural settings to explore larger themes and ideas, particularly political ideas. She draws on the Welsh landscape and her experience of sheep-farming on the small-holding where she lives in West Wales. She has been the internal Poet in Wales since 2008. The Chernobyl Nuclear Plant in Russia was the site of a long explosion in 1986. Radiation from the accident killed people and animals from the local area, including 6 firemen who put out the fire later on the explosion.The effect and spread of the fortuity cant be accurately predicted after a thermonuclear accident because radioactive particles can be carried by the wind. They can alike get into the water cycle. The Chernobyl disaster was one of the motivations for the policy of glasnost, proposed and developed by the Russian president Mikhail Gorbachev. Glasnost translates as openness and the policy supported the freedom of information. Gorbachev saw a n eed for openness because Chernobyl residents were not evacuated immediately after the disaster due to the Russian administrations concern to mete out up their faults.The spring was late. We watched the sky and studied charts for shouldering isobars. Birds were late to pair. Crows drank from the lambs eye. Over Finland small birds fell song thrushes steering north, smudged signatures on light, migrating warblers, nightingales. Wing-beats failed everywhere fjords, to each one lung a sip of gall. Children were warned of their dangerous beauty. Milk was spilt in Poland. severally quarrel The blowback from some old story, a mouthful of acidulated air from the Ukraine brought by the wind in its box of sorrows.This spring a lamb sips caesium on a Welsh hill. A child, lifting her distributor point to drink the rain takes into her blood the poisoned arrow. Now we are all neighbourly, each little town in Europe twinned to Chernobyl, each amount with the burnt firemen, the child on the Moscow train. In the democracy of the computer virus and the toxin we wait. We watch for spring migrations, one bird returning with green in its voice. Glasnost. Golau glas. A first break of blue.

Judgement fair or not

November 7-2013 Judgments, Fair or Not around of the time we argon Judged by our looks, color of skin and nationality. It does non calculate how hard you try to be a conk out soulfulness, to be a professional, to fill a decent job, to be ac knowledged for what you are and non how you look, quite a little still first call in what is in the outside.In the short reputation Flight Patterns by Sherman Alexie overtakes a very acceptable example of how ordering stereotypes a mortal. Alexie utilize stereotypes to show readers that instead of Judging of appearances we should get to know a person first. In the short fib by Alexie, we see how stereotyping takes place in the life of William the main character, a salesman that has to travel a lot and leave his family behind while he travels.In the short story we see that William has a secure statement where he describe himself and give a good example where he involveed his fellows travelers to know except who and what he was l am a Native Ameri give the gate and therefrom move over ten thousand to a greater extent reasons to terrorize the U. S. than any of those Taliban Jerks-offs, plainly I have chosen to be contend a civic American citizen, so all you hite folks should be celebrating my kindness and moral decency and nasty ability to forgive (para 57).This quote where William shows us the two paths a person can chose and where it could be to be against everybody because you feel that people puts you apart because of your looks and non your knowledge, or you can chose a path were your believes are more strong and are difficult to brake because you know where you come from and nobody can change that fact, also you know that by forgive the ignorance of the people that lot you like a thing and not like a clement een that has something important to instill and show.By doing this William kind of express the a small supremacy because he was able to look how to deal with people that treated as if he was an Indian, a Pakistani, a Latino, a Mussulmen and because of that he has to go thru more strict inspections in the airport by the immigration people. He became used to the ignorance of people over the years, but he still gets irked because they are people still thinking they can have the rights to do whatever they want or desire.On the other hand we have a character Fedaku a taxi river that William meet in one of his flights, Fedaku it is an interesting character because he shows William that sometimes there are decision in life that you have to take for the safety of the people you love in this case the family he had to leave in his native country. He describes the type of life he had back in his country with his family and also the circumstances that made him come to the United States and ended up driving a taxi.Fedaku gives a good explanation of his life to William was surprised because deep in his mind he did not expect that somebody that is driving a cap had o sacrifice so many thinks because of others people. Fedaku explained l was a smart child. A genius. A prodigy. It was Selassie who sent me to Oxford. And there I studied physics and wise to(p) the math and art of flight. I came back home and flew Jets for Selassies army (para147). ery shocking but at the same interesting because you would never think that a hack writer driver have all this knowledge, there is when you ask yourselt now a person that nas all that knowledge instead ot driving a ward-heeler is not flying a plane or is a prof in University giving physics classes. Later on he xplain the reasons of wherefore he ended living in Unites States For three years, I killed my make people, and then on the third of June 1974, I could not do it anymore, I kissed my wife and sons goodbye that morning, and I kissed my mother and father, and I lie to them and told them I would be back that evening.They had no idea where I was going. But I went to the base, got into a plane, and flew 57). This make me think how we misjudge a person from righteous their looks and how important it is to get to know them because mostly of the time it will teach you something that could e bad or good everything depends on how you take it. In this case William was able to understand him because he felt related to him because as Fedaku said before people think Im black, they dont see me as a terrorist, only as a crackhead addict on welfare.So I am a victim of only one misguided idea to the highest degree who I am (para 113). And by knowing his story he unfeignedly understands that everyone has to go thru many things that other could not even imagine world able to achieve their goals. And it proves that everybody Judge you because of you looks and skin color, but they do not stop hinking for a moment to get to know as a person that has feelings, rights and is able to have a moderate conversation. A person is more than the eye can see.Therefore William understood Fedaku feelings. Also we see the characters are very divers(prenominal) but at the same time equal. why are they equal, you may ask? They are equal in a way they have been discriminated and treated them as if they are like criminals in many places, they are able to understand each other in their own language that has been learn in the world by the experiences they been thru, and the taking into custody of both he characters was very clear from the author.Also the author make the scam story a bit more intriguing because there was something in Fedaku that did not convinced William too much. Sometimes is better to do not know too much about a person because it could strike back in a positive and also negative way, because sometimes is better to not know everything about a person because we are manhood and therefore there is ego a Jealousy in it.Sometimes we are not able to understand or to take someones story or experience because we can think or give different interpretations, or example we van think that eve rything is a lie and start to have an internal argument to Just to look for the bad thinks about the persons experienced, or we could take kind of offensive because we are not able to understand that not everybody has the same story that we have different stories in different environment and different consequences.

Hunger Games Essay plan

IntroductionUsing your nones write an introduction in which you come to the title, coach, stratum of release, where it was set. Clarify what the genre is, explaining exactly what this means. Name and briefly describe the briny protagonist in a single sentence. Provide a while summary.Do non write openings such as I am exit to talk about Always write in the third psyche in a CELEXAMPLE The director, Gary Ross, uses many film techniques to convey the themes of(only write the themes in the introduction that you are analysing in your essay). The Hunger Games is an American science parable film set in the futuristic, dystopian society of Panem. divide oneTheme subjection -To brood cruelly or unjustly. The Capitol state treat the people from the Districts in a cruel and unjust way. Using your notes the blog , describe in detail, apply the pear structure how the setting, sound, symbolism, mannerisms, camera angles/shots, and costume help to convey the subjection suffered by the people in the districts . The opening scenes has good examples of the oppression suffered by the people of the DistrictsScene 1 District 12 Scene 2 Happy Hunger Games (Katniss and Gale in the woods) Scene 3 Check in (at The Reaping) Example1.Aerial shot to emphasise their vulnerability. 2. Sound of chimes tolling highlights their imminent death 3. symbolise animals beingness herded Like lambs to the slaughterParagraph 2 Theme Oppression Using the PEAR structure, explain how the people of The Capitol give a divers(prenominal) life style to the people in the Districts. Contrast the Capitol with District 12 by looking at the mise-en-scene (costume, mannerism, movement, sound, objects, colour and setting).ExampleIn The Hunger Games the director employs sound to convey (try to use different course for each subject area sentence) the theme of oppression to the audience. As the children walk towards The Reaping, there is an dark, non-die contractic, sound in the background tha t echoes the sound of a bell tolling. The sound of a bell tolling is symbolic of death and is often heard when someone has died. The director uses an lively shot showing the children walking to further convey the theme of oppression. An antenna shot makes the character look small therefore it makes them appear vulnerable. The ominous sound coupled with the aerial shot of the children, makes them appear like animals being herded which echoes the saying lambs to the slaughter. The fact that the people of the Capitol do not possess to attend The Reaping makes the treatment of the District people all the more unsportsmanlike and unjustParagraph 3Theme Oppression Using the PEAR structure, further explain the theme of oppression by exploring how the Capitol people project so much more in terms of possessions and technology and how this changes how they live their lives. Contrast the costume, mannerisms, setting, colours.The technology used in the games, computer generated animals, ma gic medicine, 200mph trains etc ExampleExample What is of value in The Hob (District 12s illegal market place) would be laughed at in The Capitol . The buttons are of piddling value but there is little else to sell. The mise-en-scene is in stark contrast to the social areas in the Capitol. Look at the colour, mannerisms toy sword emulates the brutality of the games.Paragraph four Theme Power. Explain who has the proponent in Panem. President snowfall is a Totalitarian ruler shogunate Is a political system where the state (Of which President Snow has entireness find over ein truththing and everyone)holds total authority over society and seeks to experience all aspects of public and private life.Example Think about the propaganda video shown during The Reaping. How is this alike(p) to those shown in 1984? How are the crowd reacting compared to Effie Trinket? What is being said at this point? Do the people of the districts feel the peace that President Snow proclaims. Look at t he blog as there is some helpful information about HOPE. Paragraph FiveTheme Power. Using the PEAR structure, discourse How Katniss begins to affect the power balance in The Capitol ? Theres information on the blog about the theme of power and a video clip which will give you a better discretion of Katnisss role in upsetting the balance.Exa mple Katnisss relationship with herb of grace, and Peeta upsets the balance. The accustomed collaborations in the Hunger Games are about maximum power for putting to death the other tributes. Rues death scene and the way Katniss treats Rue with respect, and in turn District 11 that becomes the catalyst (somebody or someone that makes a change happen) for change.The berry scene at the end is very powerful.Paragraph six Theme Appearance versus reality (what is real? and what is only display?) Using the PEAR structure, look at how the director uses techniques to show us how Katniss has to change to gravel alive in Hunger GamesExa mple Creation of the Star-Crossed lovers to stay alive and receive sponsors Creation of The Girl On Fire why did Cinna want to cause such a spectacle in the crowd? Paragraph seven Theme Appearance versus reality Using the PEAR structure discuss how the Hunger Games appears as a Game show to the people of the Capitol, when in reality it is about the brutal murder of 23 children from the districts. It is not a game, it is real life. But, like Effie Trinkett, the people of the Capitol, with the exception of Cinna (Katnisss designer), have no idea what the people go through and do not care, as long as they live in comfort and with an copiousness of food, clothing and other such luxuriesExa mple The Camera shows us the gambling betting odds for the tributes focusing on Rue and Thresh from District 11. It then cuts to these pampered children of the Capitol, so we notice the difference between how they are treated. It cuts to a medium-close-up (MCU) of Haymitch watching them and we get his POV (point -of-view)shot of him watching them. His look is of total disdain at the unfairness of the situation. Mention that it is a reality TV show filmed both to control and punish (to keep them oppressed without any power) the districts, whilst entertaining The Capitol. They gamble because it is sportConclusion Once you have completed your introduction and analysis paragraphs, it is in-chief(postnominal) that you write a destruction to your critical essay. This is the final paragraph where you discuss how the director, Gary Ross, uses various film techniques to convey the themes in the film The Hunger Games (list what techniques you have used in your essay overall. For example sound, setting, camera angles/shots/movement, editing, colour etc).The conclusion repeats some of the information from the introduction such as the key words of the task, the directors name, the title of the film and then go on to discuss how the film as a whole, conveys the themes you have discussed in your essay. You summarise your main arguments and say how they, as a whole, answer your question.

Barangay health center informayion system Essay

The Barangay wellness Care Management Information brass is a community-based and patient-directed organization. Its goal is to provide archetypal aid, maternal and youngster wellness care, diagnosing of neighborly diseases, and separate basic wellness work to all the members of the community it is serving. main(a) wellness Care is one of the whirligig priorities of the city presidential term. This is proven by the institution of barangay wellness center. It is usually the first stoppage of contact between residents of the community and different health care facility levels. Health Care gives high importance to education, nutrition, duty tour medicine and treatment of the most common diseases and injuries. It is considered as a practical subject matter of giving any form of health care for every people that pass away in Barangay.Barangay Health meaning service are regulated by the (DOH). Projects whitethorn be spearheaded by each focalise under the supervision of t he local government and the municipal health officer. Every health touch on is equipped to provide master(a) level of health care. Barangay Health Center is commonly staffed of doctors, public health nurses, nutritionists, aesculapian checkup technicians, rural health midwives, Barangay health workers dentists, and so forth The goal of Health Center is proficient for all. It aims to reduce health exclusion and social disparities. It helps in organizing health services tally to peoples needs and expectations. It likewise works on integrating health into all sectors. Barangay Health Workers live in the communities they serve, and act as change agents in their communities. They provide cultivation, education and motivation services for primary health care, maternal and child health, child rights, family planning and nutrition. They may cope immunizations and regular weighing of children. They often serve midwives in providing birthing services.Health Center centering informa tion systems are information management system that capture and pomposity data related to the delivery of health care services. And health Center management information system is not middling a system of computers and software. It includes clinical guidelines, medical terminology dictionaries, and interfaces the various diagnostic devices and other clinical and business information databases, such as laboratory, pharmacy and diagnostic imaging. It is overly used for public health and medical research purpose.

How ICT requirements are met in an organisation Essay

detect B How ICT requirements argon met in an agreement Before Haden was introduced ICT, e verything was d wiz by hand. This took agelong and was non a secure mode of processing breeding. Haden has many surgical incisions and alto playher they construct many computers. I am termination to single analyse single of those divisions beca enjoyment doing the unit building with the number of computers bequeath be ridiculous. The discussion section I will be analysing is the phoney department. This department deals with all the nation transmit offting benefit fraud. They work with the police to conquer those people in court.The role player department rear it unassailable to cope with divulge computers. When the computers were introduced everything was promiscuous. Everything necessary ICT. In the Fraud department in that location atomic number 18 45 computers. Here be the specifications of the problematicw be. Hardw ar Input devices Keyboard- There is 40 standa rd QWERTY keyboards and 5 ergonomic keyboards. ergonomic keyboards atomic number 18 QWERTY besides the layout is diametrical. The keyboards get in touch by PS/2 port. Mice- There is 45 standard mice. These come as nonpayment on all the computers. The mice pertain as well connect by PS/2 port.Digital Cameras- These cameras are devices that fuel worry photos or moving images (films) and transfer them on to a PC. The images are JPEG, GIF, UGA, UFO or PSO. There are a issue forth of 4 cameras in the department. The digital cameras connect to the via USB port. S put upners- There is 2 scanners in the department and they in addition transfer images to the computer. They work bid photocopier but can transfer the images to a PC. This device in like manner connects with USB port. wind vane Cams- The web cams are utilize to depict moving images on to the internet.Only 7 computers shake up these and they are only utilise for handling orphic documents. The web cams connect t o the computers by the USB port. The web cams are employ for personal use. Well, thats what I opine An input device is something that transfers raw entropy into a computer for it to be processed. These can include images and evidence from fraud suspects. outturn devices Monitors- There is 45 monitors. 5 flavorless screen monitors, also k straightaway as LCD (liquid crystal display) screens and the rest are standard default monitors which are cathode-ray tube (cathode ray tube) monitors.The monitors connect through the in series(p) port. Colour printer- The colour printers are utilise to print documents with Hadens header on them. The colour makes it more professional. The printers connect through the LPT or parallel port. These are the important output devices. They take raw information/data and give it back to us processed. Every computer has many varied specifications inside and outside. The computers are all the corresponding so it will be wanton to describe them. dow nstairs are the specifications. Compaq Deskpro 40 GB Hard catch CD/CD-RW select Floppy Drive muscularity Drive 512 mb DDR RAM64 mb DDR Geforce 4 graphics loosen Creative sound menu Ethernet Card Modem port 4 USB 2. 0 ports 2 serial ports 2 LPT/parallel ports 2 Fire conducting wire ports 2 PS/2 ports 1 game pad port 1 Network port The hard drives are big so that a split of data can be stored. scarcely there is a downfall to that. It is easier for files to get lost and the file guarantor is non great. The RAM is a ridiculously large. It seems similar the computers are made to play games and non do work. This also applies for the graphics card. It also has a large card memory board. or so of it is wasted because it is not being used.The department can save a disperse of money they had computers which are a human action lower on the specifications. (RAM, Graphics card etc) As all the computers are same, it is well-fixed for me to describe only one of the computers specif ications because they have the same specifications like the early(a) computers in the department. There is a large legion for the department. The server is very dissolute and quick. Below are the server specifications. Intel Pentium 4 M 3. 0 GHz processor memory 1024 mb DDR RAM 120 GB Hard drive Tape drive CD/CD-RW Drive Floppy Drive every last(predicate) the computers are Compaq brand.They are reliable and safe to use. Software The computers have different bundle installed on their hard drives. The computers are new. They have Microsoft Office 2002 installed on their hard drive. They also have other programs like anti-virus. Microsoft Word- This is the default word processing application. It is easy to use and it has many features like register macros and inserting pictures. Microsoft Excel- This application is installed on the system but it is not used often. It may be used to do calculations for wages and salaries. I am not very received what it is used for in this depar tment.Microsoft Access- This application is not used. Database- Haden have there own database. It is very complicated to use their database. It comes up as a black screen with sporting writing. Almost like MS-DOS on over-the-hill computers. The database holds information of people that have benefits and that commit fraud. You have to be trained to use the database because it is so complicated. This is what I think are in the databases Name, address, post code, county, age, gender, contact details, depicted object damages number etc. aspect Express- Easy to use and is fast for displace and receiving information.The e-mail is not for personal use. The companies foreman can other employees can instruct the personal e-mails. Information is not confidential so it is a great and fast method of transferring data. Internet Explorer is used to surf the web for web cogitate fraud. The internet has a special tracking device that seeks out people victimization other peoples insurance numbers and other details to get money. Intranet- All the computers are linked to an intranet. The intranet is a small network that only the alliance personnel can enter. No one from the outside, like me, can enter the intranet. round of the files are password protected and only those who have the password can enter. Others are common files that everyone linked to the intranet can access. All personnel have their own password. They also have a card key that is used to enter the PC other than they do not have access. Norton establishment works is an antivirus application. All the computers have this software to protect against viruses. There is however a disadvantage. There is no internet firewall. Although one will be installed soon, the security is at risk and therefore navvys can enter easily.Evidence Eliminator is an application that is used to set down unwanted fraud evidence from the Fraud departments computers. The evidence will no overnight be available for hackers. Eval uation Hadens use of ICT is excellent. They are faster now than before computers were introduced. The department of Fraud has found that using ICT is a must for them. nearly of it is writing up databases. They have modify in using their own database that has prominent security due to it being hard to use. There are some(prenominal) advantages and disadvantages.The main(prenominal) one is that the computers can get out of date and will require hole all the time. Another disadvantage is in the Fraud computers the security is not that good. Hackers can attack it easily. The evidence eliminator application will have to be used several times because there is no firewall and hacker can attack any time. The Fraud department has to step up its security to insure that it is safe to transfer files through the networks. Overall, the organisation has improved in care things up to date. The security has to improve for the internet, other than that the company is sophisticated and well imp roved.

CRM lessons from Ikea

We restricted ourselves to two potential article of piece of furniture suppliers a UK-based company, home ground, with what appears to be a fair naturalized commercial autographprise model, which fork ups fairly stylish, comparatively equipment casualtyy furniture, and kea, a Swedish furniture retailer with a less conventional personal credit line model, with much less expensive furniture, perhaps less stylish. I idea that we would probably end up purchase nearly all our furniture from Habitat, whereas really kea was our main supplier.Whilst buying this furniture, a number of interesting points about Kikes business model became apparent o well-nigh of Kikes products are delivered as flat-pack self- lying kits. Habitat a homogeneous supply goods in that format, primarily it seems, to fill-in shipment (and reduce associated costs). However, Kikes products had been normaled non only to reduce shipment costs, besides as well to minimize production assembly costs. Clev er design had been recitationd to become goods which can be assembled by the emptor with minimal skill (use of a screwdriver and pull only), from parts manufactured by railroad car with little human effort in the production plant.The design alike ensured a robust, stylish piece of furniture scorn the limited skills of the assembler. Much of the stool intricate in manufacturing the piece of furniture had been go from the factory, to the node. The reduction in cost had as well as been passed onto the customer. For at least this customer, there was also a significant feeling of effect in assembling the table or chair. The result a high property piece of furniture at low-cost, simply with a hand more work for the customer, but tit a resulting aesthesis of achievement. There are differences in the retail outlet model as well. Habitat provides a conventional Main pass retail outlet, with room to display the goods, and intent gross revenue staff to discuss the furniture. Kikes out-of- town, bear-sized outlet had the space to attempt something different. The products were displayed in a number of room mock-ups so that pieces could be seen in relation to early(a) products, with design stations to help the customer to take a crap their own design. Kea staff were on hand, but not as sales assistants, more to advise on sign, curtail whether well-worn was available, etc.This approach helps with the interior design aspects of selecting furniture, again for this customer at least, a difficult aspect of buying furniture. O Distribution It is here that the most straightforward differences with a conventional retail investment firm occur You have to pick the goods from the warehouse yourself deliver (though there is a 3rd-party saving service at a cost). every this may appear to be worthless customer service, but again, it takes out a lot of cost from the distribution process, and this is passed on to the customer. Customer Direct Transactions If you imply about it for a minute, because Kea drug abuse take orders, it is key that customers can go steady out if Kea has a event item in stock. (You dont want to go to an out-of-town store, to be told that what youve come for isnt in stock and the store doesnt take orders. ) Kea have recognized this and so provide an automated phone service to pass on you to check whether the item you want is in stock. That item is number 1 in the automated service menu firstborn plus mark.There are a large number of stores I use which I wish provided a similar service. Next, Id like you to intend what ATA youd pack a customer for if you were designing a check-in-stock exercise. Well, its obvious isnt it you ask for the stock code. Well Kea dont think its obvious to a customer and when you use their service you recognize that theyre right. Instead, they ask you for a separate page number, and then the monetary value of the item youre interested in. They then itemise you the items on t hat page at that price and you confirm which one you want.A pretty weird transaction by IT standards, but customer-friendly. If youre a customer interested in stock levels, youre very likely to have the catalogue open. The page number is meaningful to you, is abruptly and easy to enter on a phone keypad (all digits). The price is also meaningful, again short and easy to enter (all numeric). No company Ive ever worked for has wide stock-codes. Someone has designed this transaction with the end-user (the customer) in mind. What, if anything has this to do with CRM??In my view, a lot o Kea have elect to change from a conventional business model to reduce prices significantly, by placing a lot of burden onto the customer. CRM is not ineluctably about better customer service, but about giving the customer a better value reposition, or change magnitude value for money. O Their change in business model leads to a call for for a new transaction for the customer. That transaction is de signed to be simple and sporting for the customer to use. In Kens words (nearly) in this week newsletter theyve listened to their customers.

Pressures Of Higher Education Essay

It is a brisk daylight in October, and all the leaves argon rattle as e actually college savant somewhat the country is headed to his or her library, trying to tick some studying in for the a neverthelessting exams. Some full phase of the moony transform the loose matter and pull up stakes constantly pinch themselves to keep on getting get around Others do non fully understand the subject mater and argon alike busy thinking about how they believe to pay for this class again at a time they fail. most belong somewhere in the middle, constantly contemplating why they even identify the stress of high breeding onto themselves. high(prenominal)(prenominal)(prenominal)(prenominal) education is the catalyst to advancing our high society to unknown boundaries. The wrings that come along with higher(prenominal) education vary from relaxed to extremely exhausting. These pressures argon showcased nonstop in community colleges, put forward universities and lastly common ivy confederation one-on-one universities.While community colleges defecate a great deal been looked down upon as a relaxed transformation of actual higher education, community colleges realize been proven to raise the amount of pressure and stress on the get ined students. The directs of difficulty of the curriculums are indeed lower than those of other colleges and universities. That is not necessarily a bad well-disposed function knowing that the typical student enrolled in community college either was not fully prepared for the challenge of other colleges or universities, or they just were not fiscally piddle to make that step up. These essay students need frequently time to operation on their problems.Students burn pursue an Associates grade in their study without regaining overwhelmed by the pressure of trying to get a bachelors degree besides early, leading them into failing grades. The students that are enrolled obviously because of not having the fisca l pith to enroll into other colleges and universities tend to have a high level of stress, not because they feel stunned by the subject matter, just now because of the opposite. Not feeling challenged enough fucking create pressure on them because they do not feel as if they are getting the education they truly deserve. fraternity college may come off as a pressure free area, but in reality it has its pressure fire aspects like all other outlets of higher education.The pressures of press out universities are easily panoptic from the outside vantage point. To start, the issuing of majors offered at state universities is astounding. Most quite a little that are given that much prize tend to realize that they do not really know what they want to major in. This epiphany leads them into declaring undecided. To go along with the high number of majors, the curriculums of all these majors a good deal are just as breathtaking in difficultly. The number of students to teacher rati o is ordinarily staggering, which creates more pressure for a student to grasp the c one timepts the first time. The tuition for state universities modal(a)s around twenty thousand annually.Most full time students cannot afford this bell therefore, students are forced to rely severely on financial aid and scholarships. When that umteen people are competing for the same chaw of assets, some tend to get left-hand(a) without enough. This increases the focus on the pressure of conclusion enough money for every semesters expensive needs alternatively of focusing on the actual classes they are gainful for. Even though the average students that wait a state university tend to have more control over the pressures of higher education, they can still feel the pressure.The pressures of higher education are substantially more evident in Ivy unify students, due to the utmost need to succeed. The shape Ivy League is defined as a group of long formal eastern colleges and universities having high academic and social prestige. It is not unspoken to understand why the Ivy League naturalizes are in their own prestigious bubble of higher education. Every student that enrolls in these schools was once part of the highly pressured top v percent of his or her high school. These students often have a genuinely hard time with transitioning from a fairly lento curriculum into their new extremely cockeyed curriculums. A smooth transition is infallible in order to earn a degree from their respective schools. Without that smooth transition, the students exit start to feel overwhelmed, and the pressure allow for overcome them. Another contributing gene of pressure in Ivy League schools is the fact that the prices of attending these schools match the arduousness.The average tuition for an Ivy League school reaches into figures above fifty thousand annually. Grants, scholarships and financial aid play a very substantial part in full time students lives. If they were to receive unsatisfactory grades, consequently they would lose everything. Being forced to dumbfound a way to pay that much for their education would pressure them into dropping out, effectively ruining every high ambition that student once had. Even though the Ivy League students have dread(a) control over pressure, the pressures of higher education like money and making hone grades, can lead to the failure of an differently perfect student. It does not matter whether a student is enrolled in a prefatorial community college, state university or an Ivy League school, students give be confront with pressured situations.For a community college student, the pressures of worrying about not beingness fully ready for the challenges of college, or just not having the financial means to pay for it, will leave themselves. Having control over how pressure refers them, and having the means for state universities, does not guarantee you will be ready for the feeling of being lost in t he crowd instead of being an individual. Even though you would yield Ivy League attendees are perfect, sometimes the pressures of having to live up to that standard can overwhelm the student. No matter the level of difficultly, pursuing higher education will always create pressure on a student the different routes of higher education will just affect the student in their own laughable ways.

Acquired Level of Competency of Nurses Essay

Background know to be the most effectual regularity to develop professional nurses is through a strong preceptorship program. This research study was aimed to sterilize the effectiveness of the Preceptorship Program being utilize by Vicente Gullas biography Hospital. Method Questionnaires criterion their competency comprising the Knowledge, dexterity and Attitude were employ to obtain receptions from 67 nurse preceptees. The response rate of the survey was 167.5%. Findings and Conclusion The Vicente Gullas Memorial Hospitals Preceptorship Program was effective since it largely produced 46.27% or 31 turn tabu 67 respondents who turned out to be Competent nurses.Moreover, there were 28.36% or 19 out of 67 who were Advanced Beginners and 8.96 or 6 out of 67 who were happy Nurses. In general, 83.56% or 56 out of 67 Novice Nurses were able to sum up their knowledge, skills and attitude at the end of the program. On the other hand, there was a significant correlativity betwe en the Nurses Skill and Attitude (r= 0.476 p < 0.05). Nurses who be confident with themselves tend to be more than proactive and eager to perform treat procedures which is why they are always instinctive to do the tasks being delegated or depute to them. Contrary to what has mentioned, there was no correlation between the preceptees Knowledge and Skill (r= 0.604) and Knowledge and Attitude (r= -0.149).

Fedex and UPS Essay

1. novels get across TreatmentsCapital wangle -Les cope withInitiall(a)y, the lessee knows the addition under his property, plant and equipment. The arrive that should be debited is the Lower of pluss comely entertain and evince honor of nominal learn get outances. The perplex treasure is de experimental conditionined by toss offing minimum wage payments using occupy rates understood in the guide. Also, initial reckon comprise that the lessee incurs in relation to the affiance is added to the court of recognized summation. On the credit status of the entry should be postulate liabilities, which is in fact, somewhat kind of a loan. The conduct liabilities should be scatter into current and outdated liabilities as some payments atomic number 18 straighten out within 12 months while sore(prenominal)s be make after 12 month of the reporting date. Subsequently, there be ii things we must take c atomic number 18 of. First, we must depreciate th e remove asset all over the economic sprightliness, non over the employ barrier beca enforce that doesnt necessarily essential to be the same. The entry is to debit derogation write down in profit or impairment and credit the accumulated depreciation method of posterancy. Secondly, we need to allocate the hire indebtedness or minimum look at payments paying to the lessor into 2 parts reduction of withdraw obligation and finance charge or rice beer. IAS 17 requires the finance charge to be allocated so as to produce a constant periodic rate of enkindle ( touch on rate implicit in the take away) on the rest equalizer sheet liability. (Refer to vermiform process A for journal entries Capital direct-LessorThe lessor is a finance provider, and therefore records necessitate cods as the debit cheek of the entry. The employ receivable is the net coronation in the ask, which is the add up of minimum lease payments and unguaranteed eternal sleep mensurate. Total of these two figures is gross enthronement in the lease and we need to send away it to present value using discount rate implicit in the lease and all this must be correspond to fair value of the asset entrancewayion initial direct exist. The credit side to this entry is simply cash disposed(p) out by the lessor. Subsequently, we endure to split minimum lease payments authorized from the lessee amid reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant periodic rate of shine on the lessors net investment in the lease.) (Refer to attachment A for journal entries) in ope dimensionn(p) fill-LesseeIn an run(a) lease, the lessee does not recognize any asset. The lease payments are recognized as rent outlay in profit or loss on a straight-line basis. The journal entries would render a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal e ntries) run(a) -lessor take aim payments received from the lessee are recognized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his monetary controversy and depreciates it in line with its fixed asset account statement policy. (Refer to appendix A for journal entries) Advantages of Operating LeaseIn an operational lease, the lessee is considered to be renting the equipment and thus the lease payment is preserve as rental expense. No assets or liabilities are record on the equilibrium sheet (Off-balance sheet financing). This is sound for companies because it forget result in a lower asset base, therefore creating a higher ROA. Operating lease will as well display to a greater extent wanted solvency ratios much(prenominal) as lower debt to equity. This forth balance sheet method of written text will also produce punter debt covenant ratios for the family to show its debt lenders. Moreover, some companies associate management bonus es to indisputable ratios such as return on peachy, which would be more optimal looking if record under direct lease. Another study(ip) benefit of operating leases is the potential value benefits. An operating lease whitethorn allow the social club to compute payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the interest, as well as the constitute of the depreciation.2. Under current Financial Accounting Standards Board regulations, what line of reasoning arrangements might FedEx have made in order to account for leases as operating leases sooner than chief city leases? An operating lease is usually coined as anything that is not sort as a finance lease. Factors that an operating lease may take on are 1. If a lease does not signifi heaptly transfer all the risks and rewards, associated with self-possession of an asset the lease 2. If the willpower of the asset is more likely to go subscribe to lessor at the end of the term 3. The lessee does not have the excerpt to defile the asset at a cost significantly beneath the fair value of the asset ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly secern how much is a major circumstances however ASPE states that 75% and above is a major particle. 5. If there is little or no risk to the lessee all major risks are borne by the lessor. An example would be cancellation costs. 6. The leased asset is of common temper not specialized and can only when be used by the lessee. 7. The present value of the total amount of minimum lease payments do not come to or is close to the fair value of the asset leased. Other Additional Criteria can be8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a auxiliary period at a to a lower place the marke t price Arrangements FedEx would have to make to disclose the operating lease would hold disclosures about the outstanding payments left for non-cancellable operating leases for the meter periods within one coursewithin two to five long timeafter more than five old agethe total future minimum sublet income for non-cancellable subleases the lease and sublease payments appreciate in income for the period the contingent rent treasure as an expense the general definition of significant leasing arrangements, including contingent rent provisions, diversity or purchase options, and restrictions imposed on dividends, borrowings, or just leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. Any enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divi ded on a straight line basis to first-class honours degree the rental expense.4. Lease Capitalization on Financial Variable and RatiosUnrecorded Lease obligation and Debt-to- paleness Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than capitalise them. It can be concluded that the clashing of lease capitalization on the financial statements is far greater for FedEx than UPS, however some(prenominal) companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital grammatical construction of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not allow FedEx to oppose a debt-equity ratio below 1, which would change shareholders look out on the financial tractableness of the firm.If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be disapproving to capitalize leases. Return on summation The Return on Assets (ROA) is another detect ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in energy and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest coverage ratio informs stakeholders of a companys ability to pay back their interest. There is a signi ficant drop of 17.26 in FedExs interest-coverage ratio and a drop of 9.2 in UPSs interest coverage ratio. This means that a certain amount of profit is attributed to the fact that leases are not capitalized.In conclusion, it is clear from the variables and the ratios canvass why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense, is do by as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft A Contract-Based ApproachDevelopment of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entitys picture show to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility and the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A recurring upbraiding of this nuzzle is that lessees are not inevitable to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our opinion capitalizing leases provides stakeholders of a less ravening view of a companys financial statements. The contract based come on ensures that companies recognise the recompense to use an asset along with the contractual liability on its balance sheet. intuition and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease.With this new approach, a lessee would recognize assets and liabilities for leases with a maximal possible term of more than 12 months. Under this contract-based approach, the asset is taken on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessees right to use the underlying asset for the lease term. The right-of-use asset would include the initial measure of the lease liability, any lease payments made at or before startle date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into example A and cause B leases. compositors case A Lease Recognition undertake assets other than property (such as equipment and vehicles) would be classified as a Type A lease. However, if the following two conditions are met, the lease would be classified as a Type B if the lease term is an unimportant portion of the assets economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability.The lease liability would be measurable at the present value of the lease payments, thrifty at the rate aerated by the lessor. If that rate cannot be flat determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be parallel to the initial measurements of Type A assets. However, subsequent measurements would recognize a atomic number 53 lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combine figure would be calculated on a straight-line basis. Effect on lively Operating Lease Existing operating leases must be appropriately treated based on the accounting standards for leases.Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is metrical as a proportion of the lease liability. The proport ion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrue lease payments. On the other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.