Saturday, August 31, 2019

Apple Inc: Analysis of Financial Statement Essay

I chose Apple for my course project mainly based on the fact that they release all their records to the public and they have excellent accounting practices. Their paper work is easy to read and follow and based on their records they have an endless amount of revenue in the billions. As we have discussed about Apple in class I was very intrigued how they looked in the books on a specific level of detail and this course project was the perfect way to take initiative to find out just how their numbers actually add up answering the following questions. 1. What amount of deferred tax assets or deferred tax liabilities are on the two most recent years on the balance sheet? What gives rise to these deferred taxes? What information is disclosed in the footnotes related to deferred taxes? Please define a deferred tax asset and deferred tax liability. At year end September 24 2011 the balance sheet shows following amount of deferred tax assets and liabilities: Deferred tax asset is arising due to deductible temporary differences, tax losses, and tax credits of $3.2Billion and deferred tax liabilities of $9.2Billion. Deferred revenue is recorded when the company receives payments of their products in advance or for the performance of services. It includes amount for unspecified and specified software upgrade rights and non-software services that are attached to the products of the company. It is disclosed in the footnotes that Deferred tax assets and liabilities shows the effects of tax losses, credits, and the future income tax effects of temporary differences between the consolidated financial statement carrying amounts of current assets and liabilities and their respective tax bases and are measured using en-acted tax rates that apply to their taxable income in the years in which these temporary differences are expected to be recovered or settled. Footnotes also states that company records a valuation allowance in order to reduce the def erred tax asset to the amount it thinks cannot be realized. Deferred tax asset: Deferred tax asset is defined as reduction in company’s future taxes as the company has already paid for these taxes in past. It is like a prepaid tax. It is used to reduce later period’s income taxes. Deferred tax liability: Deferred tax liability is defined as liability that the company owes but they don’t have to pay it in the current time but will be due in some future time. This often results due to difference in tax regulations and accounting practices. 2. What temporary and permanent differences does the company disclose in its footnotes? What are some other examples of temporary and permanent differences? Operating loss to carry forward /carry forward: The company had unrecognized tax benefits of 1.4 billion Guidelines for carry forwards and carrybacks: Tax law allows corporation to carry forward loss up to 20 years and they can carryback tax losses only up to 2 years. A carry forward can be used to reduce future income and in the end reducing future tax payments. 4. Does the company have a defined benefit or defined contribution plan? What are the key elements of the plan discussed in the footnotes? What amounts on the balance sheet relate to this plan? What are the differences between defined benefit and defined contribution plans? Employee contribution plan: The key element discuss in the footnotes is the rate to which the contribution is made and matching of contribution by company itself. The Company’s matching contributions to the Savings Plan were $90 million, $72 million and $59 million in 2011, 2010 and 2009, respectively. Difference between Benefit and contribution plan: In contribution the employer put certain fixed percentage of employees to the fund and invest it no loss or gain is recognized because its liability is of contributing that amount only. However in benefit plan the company promised to pay certain amount to employees due to which it has to recognize gain or losses and liability. 5. What are the earnings-per-share amounts disclosed on the income statement for the most recent year? What dilutive securities are discussed in the footnotes? Please identify and describe other examples of dilutive securities. How do these impact earnings per share? Diluted EPS: Effect on EPS of Dilutive: Dilutive EPS is calculated due to the Debt securities company issued to which company offers for conversion from debt security to Company shares. If converted, the denominator will increase and hence EPS will decrease. Other types of dilutive shares: The other types of diluted shares are warrants and share option. Bonus shares may also dilute EPS. 6. What kind of share-based compensation does the company have? What was the compensation expense for the two most recent years? What are the key elements of this plan discussed in the footnotes? Please identify and describe other types of share-based compensation. Share based Payments The Company has two kind of share based compensation one is that the company receives employees’ service in exchange of equity instrument, or of recognizing liabilities that are based on the fair value of the company stock or may be settled through issuance. The elements: The key element in the foot note is the difference between restricted stock Unit and stock option plan. In RSU’s the compensation cost is measured by closing fair value of stock at grant date. However in stock option the valuation at grant date is done through Black-Scholes-Merton (â€Å"BSM†) option-pricing model. Other types of compensation: The other types of compensation is that employees to whom compensation is paid is left with the choice whether to take cash settled i.e. by incurring liabilities or by equity settlements. 7. Does the company use the direct or indirect cash flow presentation method? What is the difference between these two methods? How does the cash flow statement agree to the other financial statements? APPLE INC. uses indirect method of cash flow. The main difference in direct and indirect method is of operating activities section. In direct method of cash flow there is a sum of all check and deposits in a particular category whereas in indirect method of cash flow we have to make adjustments in order to arrive at net cash flow from operating activities. Net cash balance calculated in the cash flow statement agrees with cash balance in the balance sheet. 8. What investing and financing activities does the company have? What are some other examples of investing and financing activities? Company has following investing activities: Purchases of marketable securities, Proceeds from maturities of marketable securities, Proceeds from sales of marketable securities, Payments made in connection with business acquisitions, net of cash acquired Payments for acquisition of property, plant and equipment and Payments for acquisition of intangible assets. Other examples of investing activities are purchase/sale of long term investments and purchase/sale of debt or equity securities of other companies. Financing activities of company: Proceeds from issuance of common stock, Excess tax benefits from equity awards and Taxes paid related to net share settlement of equity awards. Other examples of financing activities are sale of equity securities, issuance of bonds and notes, dividend paid and redeem long term debt. 9. What non-cash transactions does the company have on its cash flow statement? What are some other examples of non-cash transactions? Following are the non cash transactions of the company on its cash flow statement: $(000) Depreciation, amortization and accretion 1,814 Share-based compensation expense 1,168 Deferred income tax expense 2,868 Other non cash-transaction examples are provisions, unrealized foreign currency gains/losses and minority interests. Conclusion: This course project shows evidence in Apple’s strict guidelines and how they run their business. Comparing the numbers they have posted on their site I’m able to physically see how certain liabilities and Assets are moved and balanced in different quarters throughout the year. Seeing this also allows me to understand on how they operate in a bigger scale from a bird’s eye view. Since they are such a large company they do not hesitate to report all their taxes and pay the full amount without using shortcuts that most smaller companies are able to get away with. Based on the report from 2011 and 2010 Apple prioritizes their tax expenses with alacrity and with their triple checked system it truly leaves no room for error in their accounting department. By looking into their books, I can conclude that this company is in strong standing and that they will be around for a long time maybe for another 100 years. Most companies don’t have that kind of net value since they fall into category of accrued debt paying off an impossible bill of benefits to their employees. Works Cited:

Friday, August 30, 2019

Inclusion in the Classroom A Critical Review

Issues environing the integrating of pupils with disablements into the general instruction schoolrooms are explored in this research paper. The history of inclusion if first examined by following the motion from mainstreaming to the least restrictive environment and eventually to full inclusion of pupils in age-appropriate general instruction schoolrooms. Next, the current place of inclusion and its topographic point in instruction in Canada is discussed. Besides, issues confronting pupils, their households and instructors are addressed and suggestions to get the better of them are provided. Finally, the pros and cons of inclusive instruction are presented and it is concluded that the benefits of inclusion overshadow the costs of including particular needs pupils into regular schoolrooms. Besides, inclusion tends to better the overall educational experience for both particular needs pupils every bit good as regular pupils in the schoolroom. Keywords: integrating, disablements, inclusion, inclusive instruction Inclusion in the Classroom: A Critical Review Education and inclusion Education is the basis of responsible citizenship in most well-established democracies. Post Confederation of Canada, the authorities and ordinary citizens have recognized the significance of instruction and hold made public commissariats for its cosmopolitan handiness to kids and young person at the simple and high school degrees. School is the topographic point that provides a community puting for kids and young person by assisting them develop their cognition, by advancing citizenship and edifice societal relationships. Hence, when a school is inclusive, communities become inclusive excessively. Educating kids is non merely a basic human right, but a vehicle for societal inclusion and alteration. The recent thrust toward inclusive instruction is more than merely about ‘special educational demands ‘ . It reflects alterations in the societal and political clime wherein a new attack characterizes believing about differences. The chief purpose of inclusive instruction is to guarantee that all pupils participate in the schoolrooms with their same-age equals and develop emotionally, socially, intellectually and physically to their fullest ability. Inclusive instruction is a developing construct. Usually it is understood as instruction of kids with disablements in regular schools, but it is a much broader thought. It refers to an instruction system which continually works at increasing engagement and taking exclusion from all the facets of schooling in a manner which makes a pupil feel no different from any other pupil and which ensures academic accomplishment ( Booth, 2002 ) . Inclusive instruction makes the school a topographic point of instruction for all pupils, and manages to run into the single demands of each student better. It should be able to take the school to seek ways to educate all kids in the most ordinary ways possible Inclusive schools put into topographic point steps to back up all pupils to to the full take part in the life of the school with their age equals. Where barriers to full engagement exist, inclusive schools are able to alter their organisation, and adapt the physical premises and elements within schoolrooms to the demands of each pupil. The primary rule of inclusive instruction is that ordinary schools should supply instruction every bit platitude as possible for all immature people while accommodating it to the demands of each. It consists of puting learning-impaired pupils in general schoolrooms and incorporating their acquisition experience with pupils in the general instruction categories ( Turnbull et al. , 2004 ) . Furthermore, there is a differentiation between inclusion, where pupils spend most of their clip in the general instruction schoolroom ; and mainstreaming where pupils with particular demands are educated in the general schoolroom during specific clip periods based on their accomplishments. The inclusive instruction theoretical account challenges the particular instruction theoretical account, chiefly the belief that differences in academic or societal accomplishment between pupils with and without disablements are excessively hard to be accommodated in regular educational scenes ; that particular scenes are more effectual than regular schoolroom environments for pupils with disablements ; and that labelling is necessary for appropriate service. Advocates of inclusion argue that the rights of and benefits to scholars with disablements who are included in regular schoolroom environments outweigh the challenges faced by instructors in such a state of affairs. With the support of decently trained resource instructors, regular schoolroom instructors should be able to work efficaciously with all pupils. History of inclusive instruction The history of suiting the demands of diverse scholars in the modern-day educational scenes parallels the development of societal and psychological systems ( Kaufman, 1999 ) . Smith et Al. ( 1998 ) sum up this history as holding moved through three stages: segregation, integrating and inclusion. However, late a planetary displacement in believing on methods schools use in reacting to the demands of diverse scholars has taken topographic point. Particular instruction found its beginning in society ‘s concern with human rights following World War II, and by the 1950 ‘s educational arrangement based upon minority or disablement position was a debated issue ( Smith et al. , 1998 ) . Thus, particular instruction owes much of its beginning to the Civil Rights Movement, when the integration of American schools validated a parallel human rights statement against segregation based on physical/mental abilities ( Friends et al. , 1998 ) . While both Canada and the United States presented duty to the states and provinces for implementing educational statute law, The Education for All Children Act ( 1975 ) steered in a more inclusive theoretical account of particular instruction which supported free and appropriate instruction for all kids in the least restrictive and non- discriminatory environment. Written single educational programs ( IEPs ) to aim single demands were designed and implemented ( Salend, 2001 ) . In Canada, indirect support for greater inclusion of diverse scholars came from the 1982 Charter of Rights and Freedoms, which challenged favoritism based on mental or physical disablement. By the 1980 ‘s most states and districts were supplying some type of particular instruction through a combination of regular and individualised environments ( Dworet & A ; Bennet, 2002 ) . Current place Inclusive instruction is today ‘s educational â€Å" hot † subjects, and there are a assortment of places on inclusive instruction. One end is to assist staff and pupils gain an apprehension of all groups present in the local and national communities. Besides, inclusive instruction is sometimes equated with mainstreaming where particular needs pupils are placed in regular schoolroom state of affairss. In recent old ages advocates for inclusive instruction have argued that every bit many as 40 % of pupils with rational disablements are still being educated in unintegrated scenes while they have a right to inclusive instruction ( Porter, 2004 ) . A reappraisal of current educational policies in most Canadian states shows that inclusion of pupils with disablements in regular schoolrooms is the dominant policy ( Hutchinson, 2007 ) , although most legal power maintain segregated schoolrooms for those pupils who might profit from such arrangements or whose parents prefer such arrangements ( Ontario Ministry of Education, 2000 ) . Researchers and pedagogues advocate that all kids, including those with disablements, be educated in regular schoolrooms that reflect the diverseness of Canadian society and its inclusive values ( Lupart & A ; Webber, 2002 ) . While such advocators agree that pupils with disablements may non be able to carry through the same curricular ends as the other pupils, they believe that inclusive instruction enables them to be treated with self-respect and allows others to acknowledge their concealed abilities. In recent old ages, there does look to hold been progress in the extent to which kids and young person are educated in regular versus particular category arrangements. However, while inclusion is progressively being accepted as the preferable attack for educating all scholars, other attacks to instruction go on in many countries of the state. Executions of inclusive patterns are inconsistent from state to province, community to community, and between school systems ( e.g. , English, French, Public, and Catholic ) . The incompatibility of attack has resulted in confusion and uncertainness among parents and instructors. Besides, many pedagogues believe that inclusive agencies conveying particular needs pupils into ‘regular ‘ schoolrooms with ‘normal ‘ kids. The job with this position lies in the fact that there are no ‘regular ‘ schoolrooms with ‘normal ‘ kids. All kids are alone, and so are their demands and abilities. Therefore, it is p erfectly necessary for instructors to supply pupils with individualised attending that will assist them develop in peculiar countries and it ‘s of import to construct success into each pupil ‘s single acquisition experiences. The particular instruction policy that prevails in most legal powers fails to guarantee the committedness of instructors and their schools to inclusion. In many parts of the state, inclusive instruction is considered an ‘add on ‘ to the bing particular instruction system, and it therefore may non be a precedence at all. Besides, effectual schemes are non widely in topographic point to further passages from early childhood scheduling to school and from high school to employment or to other post-secondary options. Many particular demands pupils who do graduate from high school, have no clear acknowledgment of the accomplishments gained or faculty members learned in order to derive entree to post-secondary plans. Issues for pupils and households Young people with continue to be denied entree to regular instruction in many instances. ‘Zero tolerance ‘ and other behavioral policies result in the segregation of pupils, particularly for those with ambitious behavior issues. Procedures for pupil appraisal and labelling create administrative loads for instructors while making a stigma for pupils. Bing identified as a particular needs pupil carries with it the menace of embarrassment and being bullied. Procedures for deriving entree to disability-specific supports ( e.g. , attenders, address specializers, assistive engineerings ) and other resources needed for success in regular schoolrooms are typically restrictive and non available on an just footing. There are serious concerns in many parts of the state about the insufficiency and inflexibleness of the supports that are available and about the long holds in procuring the supports that may finally come on watercourse. Similarly, alternate pupil testing and other adjustments for pupils are non assured. Parents have a polar function to play as confederates with the instructors, particularly for pupils with particular demands. However, in some instances, deficiency of significant parental engagement is observed and consequences in poorer educational quality for the kid. Issues for instructors Indeed inclusion nowadayss an tremendous challenge to instructors as it brings with it increased anxiousness and excess work load. Individual Education Plans ( IEPs ) are taxing for many instructors and many merely have a limited background in this country. Besides, the practical utility of IEPs is questionable as to whether they do non inform and steer instructional patterns. Normally, there is confusion among instructors and educational helpers about their several functions and duties. Teachers frequently leave the premier duty for educating pupils with important disablements to teacher helpers. However, helpers should be playing a auxiliary and non a lead function. Additionally, instructional supports for instructors on inclusion ( e.g. , learning resources, sample lesson programs, etc. ) are besides needed. However, a deficiency of handiness and even wrongness of such supports has been a concern. Addressing the issues In order to turn to the above mentioned issues ; instructors, parents and kids need assorted sorts of supports. Support for instructors Model schools need to be created highlight community-learning and value diverseness. There needs to be a committedness to run intoing all the values and pedagogical challenges. Flexibility in the course of study every bit good as periodic testing is needed so that instructors can accommodate to the varying demands and abilities of diverse scholars in their schoolrooms. Besides, single educational programs ( IEPs ) need to turn with the kid and any individualised planning should drive instructional pattern and service as a existent usher for the instructor. Regulating constructions need to be more ‘teacher friendly ‘ and sensitive to issues of student-teacher ratio. Besides, touchable resources such as instructor helpers, supportive professionals, schoolroom equipment etc. are needed in order to maintain category sizes manageable without a sense of competition among schools. In add-on to that, school boards should be able to supply instructors with the practical aid and preparation required in order to equilibrate the outlooks of the current course of study every bit good as single pupil demands. Furthermore, instructors and parents need to be more reciprocally supportive of one another. Parents should go on to recommend for quality instruction and inclusive plans for their kids, and should besides include support for instructors and the school within that. Last, development of a theoretical account model for successful inclusion is indispensable, which will affecting decision makers, instructors, resource instructors, teacher helper every bit good as parents. Furthermore, there is a demand for teacher-to-teacher mentoring support every bit good as sharing of thoughts and experiences that will profit the instructors and the pupils in the long tally. Professional development integrated into the regular teacher-training course of study, every bit good as ongoing preparation is required. Besides, Jordan and Stanovick ( 2004 ) place three nucleus concepts to assist do inclusion work at a schoolroom degree: instructors ‘ beliefs about their functions and duties, instructors ‘ sense of efficaciousness, and the corporate belief of the school staff toward inclusive patterns. Support for parents and pupils Parents frequently lack information sing policies and plan offered by the school boards and the authorities. Therefore, instructors and school decision makers need to promote unfastened communicating and support services in order to supply accurate information to parents. Besides, parents will decidedly profit from regular contact with other parents and support bureaus outside the school system. To back up pupils with disablements, school leaders need to make a community of credence and belonging that helps foster positive attitudes towards all pupils. Along with a healthy school environment, equal resources are needed to guarantee that pupil demands are met in a professional and timely mode. Teachers can assist by supplying supportive and flexible acquisition environments in the schoolroom. Besides, prosecuting pupils in active and meaningful undertakings would promote engagement and do instruction gratifying. Effective schemes that work best for pupils with particular demands will work good for all pupils, because every kid in the schoolroom has alone larning demands and a multi-level attack to learning will outdo accomplish the highest potency for all pupils. Finally, to further a general clime of teamwork, instructors should promote and ease equal support where pupils should be able to assist each other and learn from each others ‘ experiences. This will assist them larn to demo regard for and do attempts to suit pupils ‘ demands and strengths. Professionals of inclusion Inclusion has resulted in greater communicating accomplishments, greater societal competency, and greater developmental accomplishments for all particular instruction pupils who have been a portion of the inclusive scene ( Bennett, DeLuca, & A ; Bruns, 1997 ) . A 2nd benefit of inclusion is that handicapped pupils make more friends in the general instruction scene and interact with their pupil equals at a much higher degree non isolated in the particular instruction categories ; inclusion allows handicapped pupils to be an active portion of the larger pupil organic structure. Another advantage is that the costs of inclusion are less over clip than learning the particular instruction pupils in particular instruction categories entirely. Increasingly, this discourse emphasizes scholars ‘ rights every bit good as their demands, and stresses the importance of an instruction free from favoritism and segregation. Academic and societal accomplishment has really been found to be higher in regular instruction with assorted groupings of pupils from diverse backgrounds and abilities scenes ( Will, M.C. 2002 ) . Cons of inclusion Educators who are critical of inclusion argue that puting particular instruction pupils in the general instruction schoolroom may non be good and full-time arrangements in general instruction schoolrooms would forestall some handicapped pupils from obtaining intensive and individualised attending and instruction. Direction in the general instruction category would thin the specialised attending they would usually have in a particular instruction category. Besides, the fiscal resources are non available for inclusion to be effectual ( Fox & A ; Ysseldyke, 1997 ) . Critics of inclusion have asserted that particular instruction financess have non be appropriated to general instruction in a sufficient sum to do inclusion viable in all instances. In other words, in order for inclusion to work, financess need to be available to do inclusion effectual and feasible in the general instruction scene. Another unfavorable judgment of inclusion was that general instruction instructors do non poss ess the needed preparation or makings to learn handicapped pupils efficaciously ( Schumm & A ; Vaughn, 1995 ) . Furthermore, general instruction instructors do non hold chances to work with or join forces with particular instruction instructors and to be after and organize lessons and learning schemes between general and particular instruction instructors. Discussion Inclusion appears to hold created an ideological divide in particular instruction, bespeaking a split on how best to function pupils with disablements under the umbrella of particular and general instruction. The division has caused much argument in the educational community, motivating surveies on the viability of integrating. In the recent argument about inclusion, a premium is placed upon full engagement by all and regard for the rights of others. As to every attack, inclusion excessively has its portion of positives and negatives. As schools implement inclusive patterns, research must go on to find how integrating will impact all pupils ‘ academic and societal advancement. Whether inclusion becomes a portion of the particular instruction continuum for arrangement of pupils with disablements or initiates a useful school system, pedagogues must rethink, restructure, and reorganise their present bringing system to profit all pupils. The benefits of inclusion certainly outweigh the costs. A major benefit of inclusion is that it allows for social integrating of handicapped pupils. Disabled pupils are much less unintegrated and isolated from the general pupil population. This is consistent with the ends and aims of the IDEA and No Child Left Behind Act which specified that all pupils should be treated every bit ; there should be equal protection and equal services. While non ever possible, this is a worthwhile end. Inclusion furthers this end of accomplishing full integrating for all pupils. Inclusion, therefore, consequences in greater societal coherence, a greater sense of empathy, and a greater sense of diverseness. Inclusion is a worthy end that should non be abandoned. Inclusion is important because it ensures equality and non-discrimination on the footing of disablement and allows pupils to have a â€Å" free, appropriate public instruction. † There are pros and cons, advantages and disadvantages, to inclusion. Furthermore, pupils and instructors learn tolerance by developing and furthering a sense of community where diverseness and differences are valued. The segregation that consequences from separate particular instruction schoolrooms is avoided and the more interaction there is with persons with differences, the more tolerance, empathy, and apprehension is fostered and developed.

Thursday, August 29, 2019

Case Study of an innovative company Essay Example | Topics and Well Written Essays - 1250 words

Case Study of an innovative company - Essay Example The staff turnover at this airport is around 4% with the average service length of an employee being 9.2 years and 32% rise is observed in revenue per employee (Dubai Airport Yearbook, 2012). Dubai International Airport, as part of an integrated and holistic approach towards improving their customers’ overall experience, attempts to cater to the vastly diverse and cosmopolitan tastes of their international customers. These services include a large number of client airlines, customs and immigration, duty free shops and other retailers; ground services provider data, efficient security scanning, smart gates and lost and found. A unique concept of â€Å"silent airport† has greatly reduced the number of announcements made in the airport, only to be replaced by screens displaying the flight details in order to alert customers (Dubai Airport Yearbook, 2012). Dubai International Airport is ranked at 25 in 2014 as against 33 in 2013. The key competitors of the Airport are Singapore Changi Airport, Incheon International, Munich Airport, London Heathrow Airport and Hong Kong International Airport. The strong performance of Dubai Airport’s commercial portfolio has boosted the total revenue by 17% in 2013. Aeronautical revenue and commercial revenue rose by 12% and 23% respectively, thereby portraying a strong growth of Dubai International Airport (Martin, 2014). Dubai International Airport is constantly trying to improve passenger experience by incorporating innovative strategies in its work policy. In November, Dubai Airport in a recent partnership with TWSteel Watches and Dubai Duty Free had hosted a live pop-up concert by a headline recording artist, Kelly Rowland. The performance took the passengers as well as the airport officials by surprise and attracted immense attention on the social media as several individuals captured the concert on videos that were uploaded on different sites such as, Twitter,

Wednesday, August 28, 2019

The main EU regulatory to the financial crisis Essay

The main EU regulatory to the financial crisis - Essay Example The German government and regulators in the finance industry requested the European Commission to bail them out within six months after the crisis began. The bailout of 9 billion Euros was granted and was directed at the IKB German Bank (Grote, & Marauhn, 2006). Furthermore, the governments of other member countries of the European Union pumped in capital within their financial institutions. Examples included the Northern Rock bank located in the United Kingdom. The fast pace of the spread of the financial crisis was not unexpected since most of the securitized United States debt was originated for distribution to European investors and institutions. To this end, the financial crisis that affected the European Union is blamed on the business model of â€Å"originate-to-distribute† that is synonymous with U.S banks (Mattoo & SauveÃŒ , 2003). Evidently, the large international financial institution adopted this model which allowed the institutions to increase their lending powe r without disrupting the set capital standards by regulators. Moreover, this model created instruments such as credit default swaps, mortgages guaranteed by securities, and debt obligation that was collateralized. In this regard, such instruments played a part in exploiting weaknesses evident in financial regulatory structures. In addition, under-written mortgages and securities, insufficient coordination within national regulatory bodies, and regulatory arbitrage by the regulators all played a role in undermining the regulatory structures.

Tuesday, August 27, 2019

Journaling Exercise Essay Example | Topics and Well Written Essays - 750 words

Journaling Exercise - Essay Example In the light of the educations systems failure, there are questions to pose to the educators: Do educators teach about poverty? In order to attain the education system goals to solve the problem of poverty, America should change the education system to include poverty, poverty reduction strategies and effects of poverty. Singer in his article mentions these strategies to restructure the education system (Singer, 2009). Singer being a renown author in the field of ethics brings about a point in his argument. He looks at the topic of poverty as being narrowly covered in international development. However, singer proposition is that the system should integrate it in economics, ethics, cultural studies and sociology. Political science, a social science should have an in-depth coverage of poverty as a topic of study. Science courses should be designed to equip learners with skills to solve the poverty problem. And the psychology and other social sciences should analyze the view of not helping other countries. In the view of this major fields of study other important ones that should be part of the solution are: medicine and law (medical student should strive to reduce diseases and law scholars are to develop legal regimes that dont sanction trade with dictators) (Rivera-Batiz, 2001). Public education is also another key solution, as education the public about poverty changes the view of the people on poverty. Singer suggests that there be a modification on art and cultural values to eliminate poverty. Another view I get is that the lack of funds is a hindrance to the organizations that seek to provide assistance to the society. The issues tackled by this non-governmental organization are poverty reduction and health-care services. The united nations children fund (UNICEF) is a humanitarian and development assistance

Monday, August 26, 2019

Water Pollution Essay Example | Topics and Well Written Essays - 1250 words - 1

Water Pollution - Essay Example ly short, 70 or 80 years, we will not live to see the negative impacts of water pollution because the negative impacts of water pollution will affect the posterity; this idea, however, is a misguided and false idea. This is because water pollution affects us in our daily lives. When we pollute, we are actually causing harm directly to our lives and to the lives of other organisms. When we selfishly pollute water thinking that the pollution of water will not affect us, we are actually destroying our planet, Earth, and there is no way we will be able to have good and quality life if we destroy our planet. Another important point to note is that we should not be selfish and mind our affairs only, but we should also mind the interests of the future generations and the interests of other organisms on planet earth; we should not view ourselves as being more important than other animals and plants, and for that reason we should not pollute water because water pollution causes harm to all li ving organisms, including the future organisms. For that reason, therefore, we should not pollute water, and we should use it wisely for all the organisms on planet earth. The verb "pollute" is derived from the Latin word polluere, which means to foul or corrupt. In reference to water, water pollution means to make water unfit or harmful to living things, especially by the addition of waste matter or sewage, or any other substance that is harmful to biological life. A broader definition of water pollution may include any physical, biological, or chemical change in water quality that adversely affects living organisms or makes water unsuitable for desired uses. We normally pollute water and our environment every day without awareness that we are polluting our environment; for instance, we pollute water and the environment when we use some materials that make water unfit for human consumption and for consumption by other living things; also, we pollute water when we clean our things

Sunday, August 25, 2019

'Favelas' ('City of God') Essay Example | Topics and Well Written Essays - 2000 words

'Favelas' ('City of God') - Essay Example The main theme of the film is the realization of the level of increased crime that occurred in Brazil between 1968 and 1980. Fernando Meirelles illustrates the level of insecurity and crime when he makes use of comments that there is no safe to be even if a person decides to run or not run, out of this, the individual will either be hunted down or caught stranded by the criminals (Xavier, 1997, pp. 49). In the film, most actors and participants originated from Favelas. In 2004, ‘City of God’ received four awards from its competency and level of production. The film had received the same accolade in Brazil in the previous year although the ratings were lower than in 2004. Setting of the Film The films plot begins when there is an event of slaughtering chicken to be consumed but one of them escapes and is followed by some people. While still on pursuit, the chicken finds itself between the people chasing it and Rocket (Buscape) who thinks that the aim of these people is to kill and eliminate him. The production team then develops a timely change of time and occasion and brings out Rocket as a very young boy thus the development of ‘City of God.’ The setting of the film in this location indicates that Rockets belief is not factual since he was not originally involved with the chase in the first place. Three renowned thieves who are known as Clipper, Shaggy and Goose who is a brother to Rocket usually rob businesspersons. The thieves split a section of what they steal from Robin Hood, which deals with fashion to Favela citizens. The citizens have an obligation of protecting the thieves in return. This is a clear indication of a connection between a society and thieves that is produced by the film, which signifies that there exists conspiracy between the public and lawbreakers. Due to their fame and recognition in Favela, several young men begin accompanying the three thieves in the operations (Skidmore, 1993, pp.118). Li’l Dice is a young man who becomes an accomplice to the trio and pleads with them to take part in robbing the occupants of a motel. In this occasion, the trio is against any killings but Li’l Dice starts killing the victims after the departure of the other group. This signifies that he thinks killing would gain him fame and recognition but on the other hand, it attracts the attention of the police. The motel incidence forces the three thieves to flee and the police shoot Shaggy in his quest to run away in the company of his girlfriend. Clipper becomes a church follower while Li’l Dice kill Goose for taking his money. This setting illustrates the criminal events that happen in Favela in the late 60s and the interaction of the lawbreakers, local citizens and the police (Landers, 2002, pp.87). The abolishment of criminals in the slums indicates an improvement in this part thus the directors of the film gain great compliment from the viewers (Castro, 2004, pp.54). The setting of the f ilm is changed from the 60s to the 70s where Rocket is illustrated to have joined a section of the young men who usually smoke marijuana. This indicates that the there are still elements of other lawbreakers since marijuana is an illegal drug. The introduction of Li’l Dice in this phase of the film is achieved by Fernando to bring to the attention of the viewer of the development of his criminal activities. Li’l Dice is illustrated as a drug peddler who together with his long time friend

Saturday, August 24, 2019

No topic Essay Example | Topics and Well Written Essays - 250 words

No topic - Essay Example Trustworthiness is another significant quality for a customer service representative. If the customers are unable to have faith in what the representative is saying, they will not wish to transact with him. Thus, one must not make false or exaggerated claims, and must only promise what they can deliver. A customer service representative must always be polite and patient. They must refrain from getting agitated, even if the customer is making unwarranted demands. They must hear the customer out, and pay close attention to their needs and wants. After their requirements are established, the customer service representative ought to respond courteously and explain to the customer in detail, what he has inquired about. Additionally, a customer service representative must be able to solve problems in a quick and efficient manner. They must be flexible and accommodating to the customers’ needs. I have been working in the customer service field for three years now, which has endowed m e with a notable comprehension of how to deal with customers. This experience in the field will be a great advantage for me when interacting with individuals. I am a hard working person and will have no qualms about putting in extra effort to ensure customer satisfaction.

Friday, August 23, 2019

Business Structures Essay Example | Topics and Well Written Essays - 500 words

Business Structures - Essay Example Sole proprietorship is a business structure run by one person. As such, the major advantages of a sole proprietorship are that the owner has full control of the business and does not share the profits with anyone. This type of business structure is also advantageous since decision making is faster as the owner makes all the decisions affecting the business without having to get anyone’s approval. Additionally, sole proprietorship is the simplest business venture to start as there are not many legal requirements. Nevertheless, sole proprietorships also have certain disadvantages, which a business entrepreneur must consider. Firstly, the sole proprietor bears all the liabilities of the business, which is disadvantageous. Additionally, raising capital for business expansion may be difficult. Partnership is a business structure formed by two or more individuals. A partnership may come in two forms: general and unlimited liability. Limited liability partnership is that which protects owners from liabilities arising out of the business failure. In this regard, in case a business fails, limited liability partners are only liable to the creditors to the extent of the capital contributed. This implies that creditors cannot claim the private properties of the partners in case of business failure, which is advantageous. Secondly, partnerships are advantageous in that management is shared among all partners. Thirdly, partners are only taxed personal earnings. Additionally, partnerships are advantageous since it is easy to raise capital for business expansion as each member ploughs in capital in the business. Partnerships are, however, disadvantageous since profits are shared among partners. Secondly, decision making might be time consuming due to differences in opinions among pa rtners (Films for Humanities & Sciences, 2011). The video also discusses quite a number of corporate structures, including general corporations, subchapter S