Analysis Of Michael Porter s Five Forces Analysis

â€Å"40 is the new 20† is no longer a phrase of the past, thanks to the cosmetic surgery industry. Injectables such as Botulinum toxin, (aka Botox), Collagen, and Hyaluronic acid are credited with keeping faces wrinkle-free. More invasive procedures, such as Breast Implantation, nose surgery, and the ever popular tummy-tuck, offer enhancements to those body parts the individual is dis-satisfied with (Grundy, 2006). Because of the seemingly instant gratification, the cosmetic surgery industry has witnessed a drastic increase over the last fifty years. Determining where to open a new practice will require completion of market research and a competitive analysis. Michael Porter’s Five Forces Analysis is a powerful tool for evaluating competition†¦show more content†¦Another cost factor to consider is marketing. Because cosmetic surgery advertising is so controversial, it would prove cost effective to spend more money in an effort to secure a reputable marketing agent (Hennink et al., 2010). Very few providers have access to these funds. Although the costs of entry to start a cosmetic surgery center is high, positive return on investment makes it worth the risk. The bargaining power of suppliers is one of the threats on the industry in which price changes or product quality by suppliers have an impact on profitability (Grundy, 2006). Therefore, it is important for the cosmetic surgery practice to research alternate suppliers. The process to produce Botox, which is one of the minimally invasive cosmetic surgery procedures, is quite extensive. To begin, the laboratory cultivates the Clostridium botulinum bacteria. It is the result of the cultivation and the preservation of Clostridium botulinum that categorizes the quality of the toxin manufactured. That, accompanied with the toxin’s high sensitivity to the laboratory conditions makes the toxin production a very fragile process that limited supplies attempt (Schantz et al., 1992). When thinking in terms of supply and demand, the lack of equal substitutions, along with the high demand for the product, gives the supplier an advantage. The bargaining power of buyers can force the supply companies to lower the prices. In a market in which buyers have the power,Show MoreRelatedAnalysis of Con Edison by Using Michael Porter`S Five Forces Model1154 Words   |  5 PagesUNIVERSITY OF NEW YORK LEHMAN COLLEGE ECONOMIC ANALYSIS FOR MANAGERS ANALYSIS OF CON EDISON BY USING MICHAEL PORTER`S FIVE FORCES MODEL INSTRUCTOR: MINE AYSEN DOYRAN STUDENT: Recep Maz What makes electric utilities (Con Edison) monopolistic and why? Support your answer by referring to AT LEAST 2 FORCES outlined in MICHEAL PORTER’S Five Forces of Analysis Historical facts about Con Edison Company I would like to giveRead MoreMichael Porter s Five Forces Of Competition For Starbucks1473 Words   |  6 PagesMichael Porter s Five Forces of Competition for Starbucks This Michael Porter s five force analysis of Starbucks coffee shows the intensity of the five strengths of the firm, and the bases of these powers. Starbucks coffee s prosperity shows its viability in tending to these outside elements in its industrial surroundings. However, this five forces investigation highlights current industry conditions that force present and developing concerns significant to Starbucks Coffee s business. FollowingRead MorePorters Five Forces1232 Words   |  5 PagesRunning head: The Theory of Porter’s Five Forces Porters Five Forces Kimberly S. Lawson 1018525 American Military University 04 October 2012 Abstract Michael Porter’s Five Forces model is a very sophisticated theory for calculating a company s economical standing. Michael Porter established a structure that shapes a structure that monitors an industry and is often used in strategic planning. Porter s detailed five forces model is one of the most frequentlyRead MorePest Analysis : Pest And Porter s Five Forces1314 Words   |  6 PagesAccording to Mind tools (n.d.). PEST Analysis, PEST and Porter s five Forces each analyze different aspects of a business. PEST (Political, Economic, Socio-cultural and Technical) factors are often considered to gauge the expected impact of business decisions, and the likelihood that the trend set will continue in a particular direction. PEST analysis allows a company to determine if the resources and capabilities used by the company support the company s opportunities, or diminish existing threatsRead MoreMichael Porters Five Forces Of Competition For Starbucks1452 Words   |  6 Page sMichael Porter s Five Forces of Competition for Starbucks This Michael Porter s five force analysis of Starbucks coffee shows the intensity of the five strengths of the firm, and the bases of these powers. Starbucks coffee s prosperity shows its viability in tending to these outside elements in its industrial surroundings. However, this five forces investigation highlights current industry conditions that force present and developing concerns significant to Starbucks Coffee s business. FollowingRead MorePorter s Five Force Analysis1465 Words   |  6 PagesThis Michael Porter s five force analysis of Starbucks coffee shows the intensity of the five strengths of the firm, and the bases of these powers. Starbucks coffee s prosperity shows its viability in tending to these outside elements in its industrial surroundings. However, this five forces investigation highlights current industry conditions that force present and developing concerns significant to Starbucks Coffee s business. Following are the five forces of Michael Porter s model. Th ese fiveRead MorePorters Five Forces1036 Words   |  5 PagesAssignment 1 Describe Porter’s Five–Force model and how it is helpful when developing one’s international strategy. Do you see any limitation to Porter’s modeling techniques? Michael Porter s Five-Force model, as described and illustrated in â€Å"Porter’s Five Forces: A Model for Industry Analysis (Article from QuickMBA.com)†, goes beyond the traditional industry competitive analysis that would just compare Rivals, both current and potential, to include Suppliers and Buyers and also Product or ServiceRead MoreMicro And Macro Environment Of The Company1590 Words   |  7 Pagesdifferent types of analysis a company should look at when considering a new project, the more you look into the business environment for your company the better equipped you will be to bring forward a project that will be successful, in this section we’ll be looking at the micro and macro environment of the company through pestle and porters five forces. Also looking at why robust information and research is important how stakeholder analysis works along with constraints analysis. 1. Micro and macroRead MorePorter Five Forces Model950 Words   |  4 PagesPorter’s Five Forces Model: an overview Porter’s Five Forces Model: an overview Abstract Porter’s Five Forces Model is a structured framework for analyzing commerce and business establishment. It was formed by Michael E. Porter of the Harvard Business School between 1979 and the mid 1980’s. Porter developed the Five Forces model in opposition to the SWOT (strengths, weaknesses, environmental opportunities, threats) analysis that was an industry standard for businesses to determine how theyRead MoreThe Five Forces Essay1312 Words   |  6 PagesThe Five Forces Framework and Competitive Strategy In this framework due to Michael Porter there are two high-level stages in the creation of competitive strategy, each stage corresponding to a high-level determinant of profitability mentioned in the previous section. The first stage is the assessment of the attractiveness of the industry in which a given company is embedded based on a structural analysis of the industry. In this stage, called the five forces framework, five forces that influence

Sir Philip Sidney Free Essays

Sir Philip Sidney: Sonnet XXXI from Astrophel and Stella „With how sad steps, O Moon , thou climb’st the skies! â€Å" With how sad steps, O Moon, thou climb’st the skies! How silently, and with how wan a face! What! may it be that even in heavenly place That busy archer his sharp arrows tries? Sure, if that long-with-love-acquainted eyes Can judge of love, thou feel’st a lover’s case: I read it in thy looks; thy languish’d grace To me, that feel the like, thy state descries.Then, even of fellowship, O Moon, tell me, Is constant love deem’d there but want of wit? Are beauties there as proud as here they be? Do they above love to be loved, and yet Those lovers scorn whom that love doth possess? Do they call ‘virtue’ there—ungratefulness? â€Å"Astrophel and Stella†, work written by Sir Philip Sidney, is consisted of 108 sonnets. The whole work is interweave with Greek and Latin words and sayings. We will write a custom essay sample on Sir Philip Sidney or any similar topic only for you Order Now The title â€Å"Astrophel and Stella† carries its meaning.The name Astrophel is made out of two Greek words, aster, which means star and phel, which means lover. The name Stella, in Latin language, means ‘star’, so therefore we have Astrophel who is a star lover and Stella who is the star who Astrophel loves so much. The sonnet I choose to analyse represents a Shakespearean type of a sonnet, which is composed with the  rhyme  scheme  abab cdcd efef gg. Shakespearean sonnets are almost all built from three four-line  stanzas, which are referred to as  quatrains and a final  pair   composed in  iambic pentameter.On the other hand, we can also say that they are written in a combination of one octet and a sestet. Analysis: â€Å"With how sad steps, O Moon, thou climb’st the skies! † Poets usually described the Moon as the lonely companion and ‘someone’ they would groan to, comparing themselves to the Moon because he walks over the sky alone. The Moon is seen as eternal bachelor. Also I would like to point out that when the Moon is seen in the sky, we can see stars, hundreds and thousands of stars (Stella’s) who constantly remind the narrator of her.Adding the letter ‘O’ in front of the Moon, tells us how he might be depressed, calling ou t ‘O Moon’, as if he is looking for comfort in him. In one point it could also be seen as if the narrator envied the Moon for being surrounded with those stars, Moons Stellas, having them all just for himself and the narrator not being able to have the one star he craves for. Stella! But the question could also be: Why does the narrator choose the Moon to talk to? He could have chosen to talk to trees, or rocks etc.In my opinion, he deliberately choose the Moon, because at night, when all the rush has calmed, we can open our soles to someone who is like third person, someone who is indirect interlocutor, to whom we can open to and who better than the Moon. â€Å"How silently, and with how wan a face! † Although we can refer to the Moon as the face, which watches upon us with his pale look, he cannot tell the narrator what to do, how to win Stella’s love and that could probably be quite irritating because the Moon is the only one left, the only consolation the narrator has. What! may it be that even in heavenly place Tha t busy archer his sharp arrows tries? † Then for a second, he exclaims â€Å"WHAT! † as if something drew his attention. The ‘busy archer who sharpens his arrows tries’ is referred to Cupid (who is the God of love) who shoots ‘love arrows’ at people for whom he wants to fall in love with each other. Perhaps the narrator started realising that even on that heavenly place, there are those who are in love. It seems that he feels as if Cupid is wasting his arrows in a wrong place, for lovers who needn’t been stroke with such an arrow. â€Å"Sure, if that long-with-love-acquainted eyes Can judge of love, thou feel’st a lover’s case:† The ‘long-with-love-acquainted’ is someone who is an experienced lover, and the narrator thinks of himself as one. I notice that he is comparing himself to Cupid, saying that he (the narrator) is, or can be, the ‘judge of love’ (we are introduced to the fact that Cupid is the one who decides on acknowledging love and giving it).In addition, he says that the two of them feel the same and that for both of them are lovers, which, in my opinion could mean Cupid should help him out in some way. â€Å"I read it in thy looks; thy languish’d grace To me, that feel the like, thy state descries. † In this part, he continues addressing the Moon, saying that he can see how crushed he might be as well be cause as he described him in previous stanzas, he was pale and he was climbing the sky slowly, which was the first reason why the narrator is speaking to the Moon.He saw the Moon as the reflection of himself, as a reflection of his inner state. â€Å"Then, even of fellowship, O Moon, tell me, Is constant love deem’d there but want of wit? † He continues asking the Moon for an advice, not just any kind of an advice, but the friendly one, for, as I mentioned earlier, he associates himself with the Moon as being very close and kind of intimate (private) with him. Surely, he is still wondering if that constant love craving is perhaps normal, rational, and even smart. â€Å"Are beauties there as proud as here they be?Do they above love to be loved, and yet† In these lines, the narrator is probably referring to women. Since this sonnet is mostly written as a dialogue between lovers. It feels as if we can find some pieces of conspiracy agains women, acknowledged as beauties, which may have bigger expectations of suitors. Moreover, having asked all of these questions, the narrator is still trying to get some sympathy from the Moon. â€Å"Those lovers scorn whom that love doth possess? Do they call ‘virt ue’ there—ungratefulness? †In the end, the narrator starts questioning himself as well as the Moon. He is now judging his moves. Maybe she despises everything he has done so far. Maybe she found herself offended by all of the actions he took to court her. After all of that thinking he asks himself one question, whether that ungratefulness that those beauties carry within, is rather considered a good quality, because it can send wrong signals. Is she as his beloved so indifferent, because he as her lover is starting to see that act of uncaring really unfair and unworthy. How to cite Sir Philip Sidney, Papers

South African Investment Essay Example For Students

South African Investment Essay A South African Investment American oil companies Texaco and SoCal (Caltex) were refining oil in South Africa. They planned to expand their refining capacity. However there was numerous discrimination issues pertaining to the status and treatment of the black citizens. At the time, the South African government maintained an apartheid system of governing their nation. Caltex was under scrutiny by American political parties and its stockholders for the way African workers were treated. Whites ruled South Africa’s apartheid government, blacks could not vote, and had no political rights. They also had little freedom, were forced to live in segregated areas and were paid a low salary compared to whites. They were not allowed to own their own land or homes. (Velasquez 2006 pg. 59). By Caltex doing business in South Africa, their long-term intent was to eventually change the apartheid government to a more equality based one, such as that of the American government. From a business standpoint, the benefits of Caltex being in South Africa outweighed the issues of violating human rights and moral ethics. Caltex assumed that if they pulled out of South Africa it would be a detriment to the African government and economy. By Caltex doing business there, they offered jobs to the poor and needy, they would also increase the economic and political growth. Even though the African government was harsh and unfair to the black people, Caltex presumed they would influence them in a positive way. If Caltex were to pull out of South Africa the effects would be more detrimental to the government and people. The poor and middle-class would no longer have jobs and the blacks would be forced to live on the streets rather than the segregated communities they currently lived in. Caltex claimed they complied with the Code of Conduct established by Reverend Dr. Leon Sullivan. The code incorporated six principles that corporations were to abide by. The principles were based on equality and fairness for all workers, non-segregation for all races and equal pay for equal work. The principles also included training and education that would provide promotions of blacks and non-whites into supervisory and secretarial positions. By improving and educating the people, the improvement of their lives would be exponentially greater. (Smith 1977 pg. 59-60) Caltex’s decision to stay in South Africa was fueled by its desire to influence and ultimately change the racist government. They lead by example by applying the six principles to their own corporation. Caltex hired black workers and valued the relationships they had established with them. (Velasquez 2006 pg. 58). They also emphasized the care of all races. This act is known as â€Å"ethics of care† and being concerned for the well being of others. (Velasquez 2006 pg. 60). If Caltex were to pull their business out of South Africa the blacks would be the affected the most. Therefore Caltex strived to convince the South African government and stockholders of the benefits of doing business there. As a stockholder an individual could assume that (1) Caltex should in fact leave South Africa due to the injustices and inequality of the citizens. Caltex treated their workers fairly, however they had no control over the way the government treated the blacks when they were not working. Oftentimes they were imprisoned and killed for a variety of reasons. (2) Although Caltex played a role in liberating the citizens of South Africa, they also played a monetary role in supporting the government by selling oil to the African government and military. This in turn supported the utilitarian apartheid system of governing the citizens. (3) Asking Caltex to support the Tutu rules does not resolve the issue of the government. Caltex provided jobs and equal pay however after hours the police and government subjected the blacks to abuse. According to Tutu’s beliefs the racist regime of the South African Government needed to be eradicated other wise companies are just â€Å"Attempting to polish my chains and make them more comfortable. † (Velasquez 2006 pg. 59). .u2253cdfbe6c46e3869969d6e5d1ff859 , .u2253cdfbe6c46e3869969d6e5d1ff859 .postImageUrl , .u2253cdfbe6c46e3869969d6e5d1ff859 .centered-text-area { min-height: 80px; position: relative; } .u2253cdfbe6c46e3869969d6e5d1ff859 , .u2253cdfbe6c46e3869969d6e5d1ff859:hover , .u2253cdfbe6c46e3869969d6e5d1ff859:visited , .u2253cdfbe6c46e3869969d6e5d1ff859:active { border:0!important; } .u2253cdfbe6c46e3869969d6e5d1ff859 .clearfix:after { content: ""; display: table; clear: both; } .u2253cdfbe6c46e3869969d6e5d1ff859 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2253cdfbe6c46e3869969d6e5d1ff859:active , .u2253cdfbe6c46e3869969d6e5d1ff859:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2253cdfbe6c46e3869969d6e5d1ff859 .centered-text-area { width: 100%; position: relative ; } .u2253cdfbe6c46e3869969d6e5d1ff859 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2253cdfbe6c46e3869969d6e5d1ff859 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2253cdfbe6c46e3869969d6e5d1ff859 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2253cdfbe6c46e3869969d6e5d1ff859:hover .ctaButton { background-color: #34495E!important; } .u2253cdfbe6c46e3869969d6e5d1ff859 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2253cdfbe6c46e3869969d6e5d1ff859 .u2253cdfbe6c46e3869969d6e5d1ff859-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2253cdfbe6c46e3869969d6e5d1ff859:after { content: ""; display: block; clear: both; } READ: The Man Who Liked Slow Tomatoe EssayCaltex helped the blacks to have better working conditions, pay and housing. However the apartheid government had the ultimate control. The importance of American companies doing business in South Africa grew. Attempts at resolving issues between citizens, government, companies and shareholders grew. Several resolutions were proposed however some were defeated. Stockholders of Caltex defended the principal of equal liberty â€Å"The claim that each citizen’s liberties must be protected from invasion by others and must be equal to those of others. † (Velasquez 2006 pg. 96). Caltex provided wealth to South Africa and its citizens however when the situation turned for the worse they should have withdrew their business. They helped the country and the government in a monetary way, which in turn helped and also hindered its citizens. Caltex used the difference principal in the claim that a productive society will incorporate inequalities, by improving the most needy members of society, which were the blacks. (Velasquez 2006 pg. 97). The resolution indicated that the South African government was to take action of dismantling the apartheid and the influx of control laws. When this did not take place, the American companies were to start the process of withdrawing their business from South Africa. Several attempts to rectify the issues went unresolved. Even though there was a high vote from shareholders the problems worsened. Companies are not solely responsible for a high return on investors’ money. Although they want the best for their clients they do not control nor time the markets. Managers constantly have to make choices between comparative alternatives and the governing of state and federal laws. Their purpose is to make money for their clients and for the business. Often times they have to choose the best rate of return for the stockholder. The rate of return is the ratio of money gained or lost on an investment. This determines how well a stock is doing and if shareholders want to either buy more stock or sell. Managers are required by law to document and monitor their investment process. All mangers must comply with SEC regulations, investment policies and guidelines. They are also obligated to comply with bank policies and private companies.

Macbeth Creative Eulogy Essays - Characters In Macbeth,

Macbeth Creative Eulogy Dearly beloved, we are gathered here today to honour a man who was amazing in so many ways. You may have known him since birth, as I have, or you may have only known him a brief time, but in any case, he touched your life. He touched many lives, some with his valiant courage and love, some with his kitchen knives. Although our dear friend Macbeth has passed from this world to the next, there is still much to be learned from him. He always had a kind word for me, and although he was bit intense he was a very special man. His face could have entranced the sirens themselves: such was his beauty and grace. He charmed friends and strangers alike with his wit and warmth. His courage and strength made him a unique man for certain. During battle, he would never lose sight of our goal. He played a key role in the defeat of the Norwegians and served his nation well. Even when he was killing the traitorous Thane of Cawdor, his pain was plainly etched in his face; killing another man was a hardship for this great soul. Such compassion is so rare during wartime. When I had the good fortune to be by his side in battle, he always filled my heart with courage and admiration. Ive known Macbeth since his early years, and he has always shown compassion and understanding beyond that of any other man I know. During his childhood years, he always displayed a rampant ambition, and a kindness rare among young men. His friendship was something to be treasured. Our many days spent together are some of my fondest memories, and the loss of such days fill me with profound sadness and grief. When Macbeth was introduced to his late wife, there was a spark between them Ive never seen before. Macbeth treated his conquest with such respect and delicacy, she couldnt have refused his proposal. They had a very close marriage, and it was filled with love and warmth. It was the kind of union every man hopes hell be blessed with in his lifetime. Lady Macbeth once told me that her husband was the most caring man shed ever met. I believe that prior to Macbeths troubles and strife, that he and his wife had a very healthy relationship. When his wifes mental health was beginning to fail, he could not bear to watch his beloved deteriorate. In the end perhaps it was best that they not go on in life without the other. Their love was deep and beautiful, even if it was incomprehensible at times. I have always modeled myself after this outstanding man, thane, husband and friend. His courage was infinite and his love was boundless. Many may say he was nothing more than a traitor to his King, but I say he was so much more. Look beyond his actions in the later period of his life, and see the man beneath the stony exterior. I beg you to look back at his early years, the years of life filled with joy and love. He was at good man at heart, and although later on life he displayed a darker side, one that even I can not totally dismiss, he was not evil. He cared deeply for his friends and family. In truth, he was just a man, like you or I. He was a man whose circumstances and ambition helped decide his ultimate fate. Even if you abhor his actions, as I do, you can still admire his commitment to his ambitions. He may have killed in cold blood to attain these dreams, but who of us has not considered the thought, even if fleetingly. Perhaps he went too far, but he did go. Many of us will spend our entire lives dreaming, not doing. Please remember that he was nothing more than a human being, with human talents and human faults. Judge his life not by its end, but consider his talents and faults, for even I If Macbeth lacked limits, he was more free than any of us will ever be. Bibliography Shakespeare, William. Macbeth. (Oxford, 1998) Shakespeare Essays

47 Confucius Quotes That Still Ring True Today

47 Confucius Quotes That Still Ring True Today Fame, as they say, is fickle. It may take years to reap it and, when you do, you may not have the time to enjoy the fruits of your labor. This was the case for Confucius, an ancient Chinese philosopher whose ideas still resonate today. Who Was Confucius? Kong Qiu, or Master Kong as he was known, did not live to see his days of glory. During his lifetime, his views were received with scorn. But that was about 2,500 years ago. Following his death, a handful of his dedicated followers passed on Confucius teachings to future generations in the book, The Analects of Confucius. Confucius philosophies remained in the archives of ancient Chinese history. As his teachings spread far and wide, his philosophies gained ground. It took many years after Confucius death for his philosophies to be appreciated and revered, but today, Confucianism is an ethical school of thought adopted by many thinkers around the world. Confuciuss Political Life Though Confucius served the Duke of Lu, a Chinese state, he made many enemies with the nobles of the land. His views antagonized the powerful nobles, who wanted the Duke to be a puppet in their hands. Confucius was exiled from the State of Lu for more than two decades, so he lived in the countryside, spreading his teachings. Confuciuss Ideologies and Philosophy Confucius gave great importance to education. He devoted his time to gain new insights and learned from renowned scholars of his time. He started his own school at the age of 22. At that time, China was undergoing a state of ideological turmoil; all around there was injustice, war, and evil. Confucius established a moral code of conduct based on human principles of mutual respect, good conduct, and familial ties. Confucianism along with Taoism and Buddhism became the three religious pillars of China. Today, Confucius is revered not just as a moral teacher, but a divine soul who saved the world from moral degradation. Confucianism in the Modern World There is a growing interest in Confucianism in China and other parts of the world. More and more followers of Confucianism are advocating a deeper study of his philosophies. Confucius ideals stand true even today. His philosophy on how to be a Junzi or the perfect gentleman is based on the simple ideology of love and tolerance. 47 Sayings From Confucius Here is one of Confuciuss sayings: It does not matter how slowly you go so long as you do not stop. In a few words, Confucius teaches us about patience, perseverance, discipline, and hard work. But if you probe further, you will see more layers. Confuciuss philosophies, which are similar to humanist thought, have significantly influenced spiritual and social thought. His views bear insight and depth of wisdom, you can apply his teachings in every sphere of life.   Confucian proverbs  have the power to transform lives, but they are not for casual reading. When you read them once, you feel the power of his words; read twice, and you will appreciate his deep thought; read them over and over again, and you will be enlightened. Let these Confucian quotes guide you in life. Everything has beauty, but not everyone sees it.They must often change who would be constant in happiness or wisdom.What the superior man seeks is in himself; what the small man seeks is in others.In a country well governed, poverty is something to be ashamed of. In a country badly governed, wealth is something to be ashamed of.It does not matter how slowly you go so long as you do not stop.When anger rises, think of the consequences.When it is obvious that the goals cannot be reached, dont adjust the goals; adjust the action steps.Faced with what is right, to leave it undone shows a lack of courage.To be able under all circumstances to practice five things constitutes perfect virtue; these five things are gravity, generosity of soul, sincerity, earnestness, and kindness.To see what is right, and not to do it, is want of courage or of principle.Fine words and an insinuating appearance are seldom associated with true virtue.Before you embark on a journey of revenge, dig two graves. Success depends upon previous preparation, and without such preparation, there is sure to be failure.Do not impose on others what you yourself do not desire.Mens natures are alike, it is their habits that carry them far apart.Our greatest glory is not in never falling, but in rising every time we fall.Real knowledge is to know the extent of ones ignorance.Hold faithfulness and sincerity as first principles.I hear and I forget. I see and I remember. I do and I understand.Respect yourself and others will respect you.Silence is a true friend who never betrays.The superior man, when resting in safety, does not forget that danger may come. When in a state of security he does not forget the possibility of ruin. When all is orderly, he does not forget that disorder may come. Thus his person is not endangered, and his States and all their clans are preserved.The will to win, the desire to succeed, the urge to reach your full potential... these are the keys that will unlock the door to person al excellence. Better a diamond with a flaw than a pebble without.Study the past if you would define the future.Wheresoever you go, go with all your heart.Wisdom, compassion, and courage are the three universally recognized moral qualities of men.Forget injuries, never forget kindnesses.Have no friends not equal to yourself.He who exercises government by means of his virtue may be compared to the north polar star, which keeps its place and all the stars turn towards it.He who learns but does not think is lost! He who thinks but does not learn is in great danger.He who speaks without modesty will find it difficult to make his words good.Life is really simple, but we insist on making it complicated.A superior man is modest in his speech but exceeds in his actions.Be not ashamed of mistakes and thus make them crimes.The more man meditates upon good thoughts, the better will be his world and the world at large.The superior man understands what is right; the inferior man understands what will sell. By nature, men are nearly alike; by practice, they get to be wide apart.He who will not economize will have to agonize.When we see men of a contrary character, we should turn inwards and examine ourselves.He with whom neither slander that gradually soaks into the mind, nor statements that startle like a wound in the flesh, are successful may be called intelligent indeed.If I am walking with two other men, each of them will serve as my teacher. I will pick out the good points of the one and imitate them, and the bad points of the other and correct them in myself.Choose a job you love, and you will never have to work a day in your life.If you look into your own heart, and you find nothing wrong there, what is there to worry about? What is there to fear?Ignorance is the night of the mind, but a night without moon and star.It is easy to hate and it is difficult to love. This is how the whole scheme of things works. All good things are difficult to achieve, and bad things are very easy to get. Without feelings of respect, what is there to distinguish men from beasts?

Top 15 upcoming jobs to look out for this fall

Top 15 upcoming jobs to look out for this fall The summer is almost over, and it’s time to start thinking about packing away the swimsuit and pulling the business-wear back out of the closet. If you don’t already have a job lined up for this coming fall- or are thinking that it might be time for a career change- you don’t have to worry that nothing’s out there. Quite a few industries are thriving, and looking to hire this fall. Here are 15 of them. 1. HealthcarePeople are always going to get sick or injured- that’s just a fact of life. The upside of this unfortunate reality is that the healthcare industry will always need people to help treat the constant inflow of patients. Registered nurses are currently needed more than any other healthcare professionals, but there are also plenty of openings for licensed vocational and practical nurses, as well as physical therapists. For those who have nursing degrees, the job market is pretty rich at the moment.2. SalesYou don’t need a degree to go into sales, just a strong drive to serve customers and the ability to make whatever you’re selling desirable. If you have a knack for convincing consumers that they simply cannot live without Apple’s latest iPhone, you’re in luck, because telecommunication sales is particularly hot right now. The best positions offer both an hourly wage and commissions.3. ManagementSalespeople and other business associates need some guidance to do their jobs. That’s where management comes in. Of course, management is not only needed in the retail sector. Medical managers, health services managers, and marketing managers are also very much in demand at the moment.4. Office and administrative support workIt’s a good time to be in administration. New positions for office and administrative support workers are opening at a break-neck pace, especially in big cities such as New York, Chicago, and Los Angeles. Customer service representatives, executive secretaries, offic e-worker supervisors, and executive administrative assistants are in high demand to keep business rolling smoothly. Monster.com recently added more than 388,000 listings for admin professionals, so it’s a great time to be one.5. AccountingAccounting may not be the most exciting profession in the world, but these cagy number crunchers are needed in a number of industries this fall. One reason for the high number of accounting positions is the abundance of new companies that started up in the wake of the economic collapse a decade ago. Those relatively new companies are still on the lookout for help in their accounting departments, and brand new companies are kicking into gear all the time, which means that accounting jobs should be abundant for some time.6. Personal financial servicesAlthough we’re a decade removed from the financial collapse, the economy is still working its way onto its feet and people are still very much in need of advice regarding the most sensible way to handle their money in the current climate. Financial planners help people at all economic levels to manage their money. They help the rich stay rich and the less fortunate to keep their heads above water, and they are very necessary these days.7. ConsultingThe rise in new businesses has also increased the demand for consultants. They’re the people who offer sage advice for running businesses as efficiently as possible. They offer suggestions on making the most of personnel, managing clients effectively, and other key moves.8. Call centersAnother industry on the rise is the call center business. More and more, customer service is being handled over the phone. Call center workers both help customers with problems and handle sales. Initially, this kind of work tended to get outsourced, but public outcry has resulted in call centers opening up in the United States. Those with traditional sales and customer service experience may decide to put their skills to use at one of these new domestic call centers. The jobs are definitely out there.9. TransportationThe popularity of online sales is one reason that call center work is thriving these days. The online retail industry has also created a high demand for the delivery people who transport the products purchased through Amazon, Fresh Direct, and other online companies. That means truckers and other drivers should have a fairly easy time getting work these days. Those who are interested in transporting people instead of goods may find work for companies such as Lyft and Uber.10. Computer supportThe twenty-first century’s decisive move to an online environment means that all manner of computer-related industries continue to enjoy boon times. Like call center work, computer support work used to be outsourced to high degree, but this is also changing. IT is coming home again.11. SoftwareOur reliance on the Internet also means that the demand for new software developments is constant without any sign of decline in the near future. With new computing systems, devices, apps, and gadgets popping up on a seemingly daily basis, those who can develop new software for such technologies are vital.12. Food preparation and serviceWhile industries such as transportation, accounting, and personal financial services are on the rise because of specific contemporary factors, the strength of the food industry is pretty constant. However, certain areas of the industry are certainly in a growth phase this fall, such as supervisors and servers. The fast food industry may be less mighty than it once was, but food preparers and servers are still very much needed at McDonald’s, Dunkin Donuts, and Wendy’s. Cooks are needed too.13. Repair and maintenanceHere’s another old-fashioned industry that also continues to deliver the jobs. Those who are great with their hands and have a knack for installing appliances and performing automotive maintenance or general repairs will find a ver y welcoming job market. Supervisors for mechanics, installers, and repair people are also necessary in today’s market.14. EngineeringOne of the greatest crises facing the United States at the moment is its crumbling infrastructure. Roads, bridges, dams, and airports are in dire condition, creating safety hazards that could turn tragic without serious work. Civil engineers are responsible for redesigning our infrastructure, and the demand for them is definitely on the rise. However, engineers do not just rebuild the physical structures on which we drive. Biomedical engineers work on our bodies, and the rising healthcare industry has opened a great need for them as well.15. ConstructionEngineers are not alone in reviving our infrastructure. Once they have redesigned our roads and buildings, construction workers are then needed to do the physical labor. The explosion in real estate that has seen new apartment buildings and condominiums spring up all over our nation’s citi es has made way for a lot of construction opportunities too. Supervisors and workers who extract old materials before new construction can begin are also benefitting from the construction boom that is making this fall a hot time for the job market.

Introduction to the Home Health Agency Role Essay

Introduction to the Home Health Agency Role - Essay Example Most skills trainings for HHAs are taught by other healthcare professionals, and they usually learned on the job. Generally, their trainings are molded around the unique needs of the patient. Depending on the level of complication of the client’s illness, the HHAs trainings could be done in a few hours to a few days. For more complex cases, some employers provide training classes, which the aspiring HHA has to pass before they are given a job. There is no license for HHAs, but there are some employers who would rather hire certified HHAs. The certification process includes an examination and 75 hours of training and skills testing. Other requirements may include a background check of candidates, before enrolling them to a program, due to the high trust nature of the job. Sometimes, health screenings may be required to prevent patients from contracting diseases from their caregivers. 2.0 Purpose and Goals of Home Care Home care involves a wide scope of care for a wide variety o f patients outside the hospital setting. The services that home health care companies provide can range from nursing care, physical therapy, and even occupation therapy from qualified medical professionals to smaller services from home health aides. The care provided could be as simple as assistance in everyday activities, such as bathing and eating, to more complex services requiring more specialized professionals. Essentially, the purpose and goal of home care is to provide an adequate level of care usually achievable at the hospital, and bring it to the patient’s home. 3.0 Members of the Home Health Care Team (With Functions and Interaction) Physician. Physicians perform home visits to the patient at regular intervals wherein they assess the patient in an environment that he or she is more comfortable. They assess how the patient handles his or her illness at home. They also regularly check and make adjustments and interventions when necessary. There are two ways in which physicians can function in the home health care setting. First, they rely on the home health care nurse, as the leader, mediator, and coordinator of the group, leaving them to be the evaluator of the patient’s health, which is to be coordinated with the rest of the team by the nurse. Second, they are the one who will lead the team by taking a more active role in patient care. The mnemonic INHOMESSS enumerates the roles of the physician including immobility, nutrition, home environment, other home health care members, medications examination, safety, spiritual health, and services by home health agencies. Furthermore, at the patient’s home, physicians will be able to get a more in-depth assessment of aspects of the patient’s life that is not normally accessible from the hospital setting. Moreover, they can look for environmental factors found in the home that can affect the patient’s illness; they can see how the patient acts in a more comfortable setting than in a hospital, and they can assess the patient’s compliance with the therapeutic regimen including diet, exercise, and medications. From these observations, they can identify faults in the patient’s activities and make interventions to change them for the patient’s health. They can also assess the tasks of the health care team and change them to suit better with the therapeutic regimen, especially if they are the one functioning as a team leader and a coordinator. Nurse. Most of the care

Shane and Winters Bone opening scene Movie Review

Shane and Winters Bone opening scene - Movie Review Example The film creates an aspect of concern especially in consideration of how she is undergoing hardest moment with the prevailing world bleak economy as administered on the opening scene Debra Graniks â€Å"winter’s Bone.† Looked at a definite way, the whole story of "Shane" is simply a milieu against which the superman as well as a hero can play out his own individual repression and repentance. The movie is predictably seen as the story of farmers positioning up to the wicked law of the gun in the Old West, with isolated provision helping a settler embrace onto his land in the face of hired thugs (Schaefer 2-9). The music in the two films suggest about the bittersweet and emotional qualities respectively as far as. As administered from the two films, that there is â€Å"unanswered question on how Ree Dolly grew up in this world and became strong, self-reliant and proud within the winters bone articulation. This comes at hand especially when we learn from observation that Ree Dolly didnt learn it from her parents. Within the second film, there is the use of the ancient form of an odyssey to ascertain the norm and articulation of emotional qualities. There must be a deep current of fear, enlivened by masochism within the Shane movie clip (Ryzik 42-47). 3. What do you learn about the characters introduced in the beginning? Which of the characters are point of view characters (characters with whom we identify and though whose eyes we experience the film)? Which of the characters will we end up viewing more objectively, from a distance? From the beginning as the character they are introduced, there is a hazard of caricature within the story line. One of the perspective events to be taken into consideration within the storyline and as a learning lesson is that, the two films categorically rests on counter-balanced aspects brought by Teardrop and characterized by

Existence of youth culture Essay Example for Free

Existence of youth culture Essay There is debate within the scientific community about whether or not youth culture exists. Some researchers argue that youths values and morals are not distinct from those of their parents, which means that youth culture is not a separate culture. Others note that we must be cautious about extrapolating a current effect to other periods of history. Just because we see the presence of what seems to be a youth culture today does not mean that this phenomenon extends to all generations of young people. Additionally, peer influence varies greatly between contexts and by sex, age, and social status, making a single youth culture difficult, if not impossible, to define. Others argue that there are definite elements of youth society that constitute culture, and that these elements differ from those of their parents culture. Janssen et al. have used the terror management theory (TMT) to argue for the existence of youth culture.[5] TMT is a psychological concept that hypothesizes that culture originates from an attempt to cope with the knowledge of their mortality. Society does this by adopting a worldview and developing self-esteem. Researchers test TMT by exposing people to reminders of their mortality. TMT is supported if being reminded of death causes people to cling more strongly to their worldview. Janssen et al. tested the following hypothesis: If youth culture serves to help adolescents deal with problems of vulnerability and finiteness, then reminders of mortality should lead to increased allegiance to cultural practices and beliefs of the youth. Their results supported their hypothesis and the results of previous studies, suggesting that youth culture is, in fact, a culture. Schwartz and Merten used the language of adolescents to argue for the presence of youth culture as distinct from the rest of society. Schwartz argued that high school students used their vocabulary to create meanings that are distinct to adolescents. Specifically, the adolescent status terminology (the words that adolescents use to describe hierarchical social statuses) contains qualities and attributes that are not present in adult  status judgments. According to Schwartz, this reflects a difference in social structures and the way that adults and teens experience social reality. This difference indicates cultural differences between adolescents and adults, which supports the presence of a separate youth culture.

Malta: A Small country With Tourism and Potential Essay -- Islands, Eu

Located in the midst of the Mediterranean Sea, Malta was committed to becoming a unique tourism destination. The country and its sister islands, Gozo and Comino, offer an extensive range of characteristics, making the destination a memorable experience. From the surrounded location of the beautiful Mediterranean Sea, to the ancient sites and some of Europe’s best-known diving experiences, Malta gains tourists from around the world. With a sophisticated background, Malta strategically promotes their Maltese tourism in other countries. It remains a quiet island in the Mediterranean, but constantly depends on other countries to help bring in tourism. The tourism industry plays an important role in Malta’s economy; however, a constant dependency on other countries draws a concern. Overall, although Malta is one of the smallest southern European countries, it is large in character and the future of its tourism is just beginning. Established only60 miles from Sicily and 180 miles from the African Continent, the Maltese Islands hold a range of characteristics. (Travel Away) Multiple qualities of this distinctive country help gain tourism each year. Tourists are mainly attracted to the historical, seaside and educational aspects of the islands. (Merrien) However, it also holds high-class hotel and food industries, which helps attract over a million tourists every year. (Waller) This popular, yet small island, measuring 17-miles long, and 9-miles wide, contains a population of some of the friendliest and most sophisticated 345,000 natives. (Malta - Home) Surrounded by beautiful beaches throughout Malta, the oldest known human structures in the world still stand in great condition, right beside medieval castles, nearly 400 churches and ... ...Merrien, Nathalie. What Are the Strategies Deployed in Malta to Develop Its Tourism Industry? Universite Angers, 2013. Web. 2014. Waller, Neil. "Malta Top 10 Attractions." - My Destination Malta. N.p., n.d. Web. 2014. "Malta, A Sophisticated Cultural Destination." Travel Away. N.p., n.d. Web. 2014. "Malta - Home." Malta - Home. N.p., n.d. Web. 2014. "Visit Malta." News RSS 20. N.p., n.d. Web. 2014. "Fortina Spa Resort Malta - 5 Star Hotel in Sliema Malta." Fortina Spa Resort Malta - 5 Star Hotel in Sliema Malta. N.p., n.d. Web. 2014. "Expat Focus." Malta. N.p., n.d. Web. 2014. "Malta Food and Wine." Wineries in Malta. N.p., n.d. Web. 2014. "New Transport Service between Malta and Sicily." MaltaToday.com.mt. N.p., n.d. Web. 26 Apr. 2014. Marketing Malta to Different Segments: How Medical Tourism Fits within MTA's Marketing Strategy. N.p.: n.p., 2011. PDF.

Dress code

Have you ever found yourself walking through the halls of a school and stretched out far beyond the sight of your eyes, you notice nothing but masses of students conformed into a single color or uniform? School dress codes have long since been a subject of debate amongst both students and faculty alike. In one school district after another, school uniforms are proposed as the solution. The real question is whether or not they actually serve a functional purpose, and the cost/extent of having those rules in place. School dress codes impose on freedom of expression, is time consuming, can be very costly and serve no functional purpose outside of school. Having a dress code (such as a uniform) is expensive and has no use outside of school. Poor families may not have the money to pay uniforms and having that as a dress code may be more of a hassle for them. They may depend on hand me downs or may buy clothes from second hand stores that do not provide uniforms. Buying clothes that follow a dress code may also be more expensive because children may still want clothes that they can wear outside of school. Uniforms have no use out of school. It is not a casual outfit for going to the mall or park. It is not a business suit that could be used for interviews and other occasions. Having a dress code causes the school to misuse its time. Dress codes are not enforced very well. Some teachers enforce following the dress code and others do not which presents miscommunication with students. Some students can get away with not following the dress code and others do not. When the dress code is enforced it wastes class time. It takes time away from the teacher and instructing the class. It takes away from the child’s learning experience and the rest of the child peer’s learning experience. Dress codes have not been proving to help students academically, behaviorally, or socially which means there is no valid reason to have one. Having a dress code infringes on an individual’s personal right. The first amendment states that â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances. Implementing a dress code on someone violates their right of the first amendment. Clothing is a way of expressing yourself. It allows people to experiment with their identities and a way to discover your inner self. Self expression is very important to a child’s development emotionally. In an effort to allow students their rights of expression, avoid costly and wasteful time spending the use of school dress codes should be avoided. Dress codes are simply a way to give schools more power over students and to infringe on their creativity and freedom of expression. Dress code Have you ever found yourself walking through the halls of a school and stretched out far beyond the sight of your eyes, you notice nothing but masses of students conformed into a single color or uniform? School dress codes have long since been a subject of debate amongst both students and faculty alike. In one school district after another, school uniforms are proposed as the solution. The real question is whether or not they actually serve a functional purpose, and the cost/extent of having those rules in place. School dress codes impose on freedom of expression, is time consuming, can be very costly and serve no functional purpose outside of school. Having a dress code (such as a uniform) is expensive and has no use outside of school. Poor families may not have the money to pay uniforms and having that as a dress code may be more of a hassle for them. They may depend on hand me downs or may buy clothes from second hand stores that do not provide uniforms. Buying clothes that follow a dress code may also be more expensive because children may still want clothes that they can wear outside of school. Uniforms have no use out of school. It is not a casual outfit for going to the mall or park. It is not a business suit that could be used for interviews and other occasions. Having a dress code causes the school to misuse its time. Dress codes are not enforced very well. Some teachers enforce following the dress code and others do not which presents miscommunication with students. Some students can get away with not following the dress code and others do not. When the dress code is enforced it wastes class time. It takes time away from the teacher and instructing the class. It takes away from the child’s learning experience and the rest of the child peer’s learning experience. Dress codes have not been proving to help students academically, behaviorally, or socially which means there is no valid reason to have one. Having a dress code infringes on an individual’s personal right. The first amendment states that â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof; or abridging the freedom of speech, or of the press; or the right of the people peaceably to assemble, and to petition the Government for a redress of grievances. Implementing a dress code on someone violates their right of the first amendment. Clothing is a way of expressing yourself. It allows people to experiment with their identities and a way to discover your inner self. Self expression is very important to a child’s development emotionally. In an effort to allow students their rights of expression, avoid costly and wasteful time spending the use of school dress codes should be avoided. Dress codes are simply a way to give schools more power over students and to infringe on their creativity and freedom of expression.

Teaching Gifted and Talented Students

Many educators have become well-versed in modifying the regular classroom curriculum to meet the needs of students with disabilities. Educators are not as experienced, however, in meeting the instructional needs of high-ability students. In a growing number of states, revisions in regulations pertaining to gifted and talented students are requiring that high-ability students, previously served in part-time pull-out programs, must also receive appropriate instruction within the context of their regular classrooms. For example, in Kentucky, high-ability students can no longer be viewed as sufficiently served by a once-monthly or once-weekly program. These students have educational needs that must be met daily, just as students with disabilities have. Many regular education teachers report that meeting the needs of high-ability students equals and often exceeds the challenges of integrating disabled students in their classrooms. High-ability students can be delightful, but they can also be demanding, impatient, perfectionistic, sarcastic, and disruptive. In addition, few regular education teachers have received sufficient training in issues related to gifted and talented education. Before teachers can develop appropriate instructional strategies to meet the needs of high-ability students, they must recognize the value of such efforts. For many educators, services to gifted and talented students may seem to be elitist. However, public education is founded on the belief that all students (including those with high abilities) have the right to instruction appropriate to their needs. Gifted and talented students, like all students, should learn something new every day. General Strategies for Modifying the Curriculum The objectives for modifying standard curricula for high-ability students include: meeting the learning capacity of the students, meeting the students’ rapid rates of learning in all or some areas of study, and providing time and resources so that students can pursue areas of special interest. In order to modify standard curricula for high-ability students, Lois Roets (1993) proposed three options: lesson modifications, ssignment modifications, and scheduling modifications. Lessons can be modified through acceleration or enrichment of content. Assignments can be modified through reducing regular classroom work or providing alternate assignments. Scheduling options include providing opportunities for high-ability students to work individually through independent study, shared learning in homogeneous groupings with peers of similar ability and in terests, and participation in heterogeneous groupings of mixed-ability students. Lesson Modifications. One way teachers can extend or enrich the content they present is by asking open-ended questions. Such questions stimulate higher order thinking skills and give students opportunities to consider and express personal opinions. Open-ended questions require thinking skills such as comparison, synthesis, insight, judgment, hypothesis, conjecture, and assimilation. Such questions can also increase student awareness of current events. Open-ended questions should be included in both class discussions and assignments. They can also be used as stimulation for the opening or conclusion of a lesson. Another strategy for lesson modification developed by Susan Winebrenner (1992) is to use Bloom’s taxonomy of six levels of thinking to develop lesson content. Bloom’s model implies that the â€Å"lower† levels (knowledge, comprehension, and application) require more literal and less complex thinking than the â€Å"higher† levels (analysis, evaluation, and synthesis). Teachers are encouraged to develop thematic units with activities for students at all ability levels. This strategy involves four steps. Teachers first choose a theme that can incorporate learning objectives from several different subject areas. Secondly, teachers identify 6 to 10 key concepts or instructional objectives. Third, they determine which learner outcomes or grade-level competencies will be targeted for the unit. Finally, they design instructional activities to cover each of the six levels of thinking. Assignment Modifications High-ability students are often expected to complete assignments that they find boring or irrelevant because they represent no new learning for them. Allowing them to reduce or skip standard assignments in order to acquire time to pursue alternate assignments or independent projects is called urriculum compacting. The curriculum for a gifted student should be compacted in those areas that represent his or her strengths. When students â€Å"buy time† for enrichment or alternate activities, they should use that time to capitalize on their strengths, rather than to improve skills in weaker subjects. For example, a student advanced in math should have a compacted curriculum in that area w ith opportunities given for enriched study in mathematics. The first step in compacting the curriculum is determining the need to do so. A student is a candidate for compacting if he or she regularly finishes assignments quickly and correctly, consistently scores high on tests related to the modified area, or demonstrates high ability through individualized assessment, but not daily classwork (i. e. , he or she is gifted, but unmotivated for the standard curriculum). The second step in compacting the curriculum is to create a written plan outlining which, if any, regular assignments will be completed and what alternate activities will be accomplished. A time frame for the plan should also be determined. Modification plans can be limited to a few days (i. e. , length of lesson or chapter) or extend over the course of an entire school year. Alternate assignments for high-ability students can either be projects related to the modified area of study that extend the curriculum, or they can be independent projects that are chosen based on students’ individual interests. Winebrenner (1992) described a strategy in which students use written independent study contracts to research topics of interest to become â€Å"resident experts. † The students and teacher decide upon a description and the criteria for evaluating each project. A deadline is determined, and by that date, each student must share his or her project with the entire class. Before choosing their projects, students are also given time to browse various areas of interest. After completing compacted work, students are allowed to look through research materials to explore various topics. A deadline for choosing a topic for independent projects is also given to the students to limit their browsing time. Scheduling Modifications Cooperative learning through traditional heterogeneous groups is often counterproductive for high-ability students. When the learning task involves a great deal of drill and practice, these students often end up doing more teaching than learning. When placed in homogeneous cooperative learning groups, however, gifted students can derive significant learning benefits. This does not mean that high-ability students should never participate in heterogeneous cooperative learning groups. Rather, groupings should be chosen based on the task that is being assigned. When the task includes drill and practice, such as math computation or answering comprehension questions about a novel, gifted students should be grouped together and given a more complex task. When the task includes critical thinking, gifted students should be part of heterogeneous groups to stimulate discussions. Open-ended activities are excellent choices for heterogeneous groupings. Cluster grouping of high-ability students in the same classroom is another option for meeting the needs of gifted students in the regular classroom. The traditional method of assigning students to classes has often been to divide the high-ability students equally among the available classes so each teacher would have his or her â€Å"fair share. Under this system, however, each teacher must develop strategies for modifying the curriculum to meet the needs of the advanced students. With cluster grouping, four to six high-ability students are placed in the same classroom. This system allows the students to learn with and from each other and reduces the need for multiple teachers to develop appropriate instructional modifications. Case Studies The following case studies describe how the curric ulum was modified for three academically able students. Mark Mark entered first grade reading at a fourth-grade level. He had mastered math concepts that challenged his first-grade peers. He was placed in a second-grade class for math instruction and in a third-grade class for reading and spelling instruction. Despite these opportunities, Mark was always the first to finish assignments and spent the majority of his school day reading library books or playing computer games. His parents and teacher were concerned that he was not sufficiently challenged, but as a 6-year-old, he was too young to participate in the district’s pull-out gifted program. They were also concerned that he was having difficulty developing friendships in his classroom since he spent much of the day apart from his homeroom peers. A request for consultation was made to the school psychologist. With input from Mark’s parents and teachers, an independent study contract was developed for Mark to channel his high reading abilities toward study in a specific area. After browsing for a week, he chose dinosaurs as his project area. Mark then narrowed his focus to the Jurassic Period and decided to create a classroom reference book complete with pictures he drew. When he completed his daily work, Mark researched his topic area and worked on his project. When completed, Mark’s teacher asked him to share his project with his classmates. Because he had chosen a topic of high interest to his peers, Mark’s status as â€Å"resident expert† on dinosaurs made him attractive to his classmates. Mark’s teacher encouraged these budding friendships by asking the other students to bring dinosaur toys and books from home to share with the class during the following weeks. Katrina Katrina’s parents chose to move her from a private school to public school at the end of her third-grade year. Following the advice of the private school staff, Katrina’s parents enrolled her in a second year of third grade at the public school due to reported weaknesses in reading and written expression. After a few weeks of school, Katrina’s teacher approached the school psychologist with her concern that retention may not have been in Katrina’s best interest. The teacher reported that Katrina was performing on grade level in all areas and demonstrated high-ability math skills. Upon meeting with Katrina’s parents, however, they expressed the desire to keep her in the third grade. They felt that Katrina had suffered no harmful effects from the retention since it involved a move to a new school with different peers. Further, Katrina’s parents reported that she felt very comfortable and successful in her classroom. Although the committee decided to keep Katrina in the third grade, they developed a compacted curriculum for her in the area of math. A contract was written specifying modifications for Katrina in the regular class math curriculum. She was required to complete half of the assignments given to her peers, as long as she did so with 90% or higher accuracy. When finished with her modified assignment, Katrina then used her time earned through compacting for enriched study in mathematics. The committee was careful to avoid presenting material to Katrina that she would study in the future to avoid the possibility of repetition. Instead, an enriched program of study was developed that emphasized critical thinking and problem solving related to the addition and subtraction being taught in her classroom. Katrina’s contract included several choices of activities, any of which she could choose to do on a given day, such as creating story problems for the class to solve, drawing pictures or using manipulatives to demonstrate calculation problems, or activities involving measuring, classifying, estimating, and graphing. Katrina’s teacher would present a specific activity choice in these areas that extended and enriched the basic concepts being taught to the class as a whole. With these modifications, Katrina's advanced skills in math were addressed. Her parents and teacher judged her school year a success, and Katrina made an easy transition to fourth grade, where she was able to work on grade-level material with an average level of accuracy in all areas. Adam Adam demonstrated a very high spoken vocabulary and advanced ideas when participating in class. He completed few of his assignments, though, and showed strong resistance to putting pencil to paper despite obvious high abilities. He was able to read orally at a level 2 years above his fourth-grade status and could perform multidigit calculation problems mentally. However, in the classroom, Adam demonstrated task avoidance and disruptive behaviors. His teacher and parents were frustrated by his lack of work output and behavior problems, and they sought assistance from the school psychologist. In interviewing Adam, the psychologist found that he did not see the need to put on paper answers he already knew. It seemed likely that Adam’s behavior problems were related to boredom and frustration. To test this theory, the psychologist recommended the use of Winebrenner's (1992) â€Å"Most Difficult First† strategy. With this strategy, the teacher identifies the most difficult portion of an assignment and the student is allowed to attempt that portion of the assignment first. If he or she completes it with 100% accuracy, the student is excused from the remainder of the assignment and allowed to use his or her free time to pursue an alternate activity. Adam was resistant to this strategy at first, but he quickly saw its advantages and began completing those assignments that were modified using the strategy. With guidance from the school psychologist, Adam’s teacher then extended modifications to include pretesting and compacting opportunities across the curriculum. Adam used his time earned from compacting to pursue independent projects and recreational reading, and his behavior problems decreased accordingly. Conclusion The focus of educational services for high-ability students is shifting to the regular classroom. While this expansion of services to the regular classroom is a welcome recognition of the need to challenge high-ability students all day, every day, this initiative also brings with it a significant need to train regular education teachers. Support staff such as educators of gifted and talented students and school psychologists must learn to become effective consultants to assist regular classroom teachers in applying instructional strategies appropriate for meeting the needs of high-ability students References Roets, L. (1993). Modifying standard curriculum for high ability students. New Sharon, IA: Leadership Publishers. Winebrenner, S. (1992). Teaching gifted kids in the regular classroom. Minneapolis, MN: Free Spirit. One of the biggest complaints that teachers hear from truly gifted students is that instead of having different or more challenging work, they simply have more of the same work every other student is assigned. For most parents, it is difficult to understand the difference. They see their child who can write and read well, and who can do math calculations easily and quickly and think that by having twice as much homework, the student's needs are being served. Unfortunately, they are wrong. While there has been a significant push to improve the lot of students with disabilities, programs for the truly gifted student are often left to their own devices. Without training and supervision, some teachers will be intimidated by their precocious class and rather than opening doors to more advanced insight, will simply load students down with what amounts to busy work. A child who already knows how to read and write well, probably should not be burdened with basic grammar exercises. Instead, this student should be reading for research and writing essays. This isn't beyond the scope of truly gifted children as young as nine or ten. But with funding cut at every turn and demands being made on public schools to provide services beyond the scope of mere education, too often G/T programs are left to their own devices. The solution lies in the intervention of parents and the interest of the community at large. This is the point where mentors from various professions can spark a bored but talented student to the next level. Imagine how much more interesting a talk about cancer cells would be from a visiting oncologist. People in the community are often more than willing to help, but it takes more than just teachers making the request. Parents have to get involved. Quite often parents are the first to notice their child's abilities. Some schools will try to put off testing or divert attention, but the parent needs to be their child's advocate. Students are legally entitled to and schools are federally mandated to offer programs for students according to their abilities. This means that gifted children deserve and should receive educational work commensurate with their abilities. Don't take no for an answer. Parental involvement can be a double-edged sword. Gifted programs need parents to push school districts to offer and support programs for gifted students that go past minimum standards. Without parental pressure, districts will ignore programs and allow them to atrophy. But it is also important that the need for parents to view their children as gifted isn't allowed to drive the enrollment of the program. In some district, testing for admission has become a tug of war for parents to get their children into programs viewed as having better teachers or lower enrollment. While any gifted student should be encouraged to take more challenging courses, it is a mistake to simply place a student into a program. It is also a mistake to water down curriculum in order to raise enrollment in advanced classes. Students need to be in programs that fit. Some students are good across the board learners and will be in language arts, science and math programs; other students have abilities in just math or just language arts. Make sure your student is in classes that fit his or her needs. Many parents make the mistake of thinking that having a child in a G/T program of classes is a ticket to academic success. That isn't really the case. Students in advanced classes suffer from some of the same problems that students in regular classes endure. And students in gifted classes have been known to fail. Failure is seen as anathema for most parents, but especially those of gifted students. Their first reaction is to blame the teacher or the school. Sometimes that action is justified, but just as often students make the choice to fail. Sometimes the decision to fail is an attempt to fit into the prevailing social structure of the school. Gifted students sometimes have difficulty dealing with their peers and will â€Å"dumb down† in order to fit in. Other times, learning disabilities such as ADD or anxiety will create situations in which the gifted student has problems processing or completing work. This doesn't mean the student doesn't deserve to be in an advanced program; it means that the student's educational disabilities need assistance in much the same way that a nearsighted student needs glasses to see the board. It's a balancing act. One of the biggest hurdles gifted students face is the social acceptance within the school. In some schools being in the gifted program is a mark of excellence. In others, it labels you as a nerd and causes problems that can be difficult for a shy or immature student to overcome. Teachers and parents should always monitor their student for situations where they are settling for lower recognition in order to avoid confrontation or bullying. This is especially a problem for some minority students and needs parental intervention and outside activities in church or the community in order to give the student a social support structure. Students such as this thrive in activities such as Boy Scouts, Girl Scouts, church service, community volunteer programs and other activities that require a level of independence. By having a group of friends outside of school, the gifted student won't feel the need to mitigate their own achievements in the classroom in order to keep friends. Finally, and this is a very hard situation, parents have to learn to separate their personal needs from the accomplishments of their child. It's very easy to look at the kid who does math and science well and try to push them into a program for Med school. Don't do it. Gifted kids learn quickly, but they also suffer from the same false starts and lagging development that other kids experience. The failure or success of your gifted child belongs to them. And if that is the case, parents have to develop a hands off policy towards homework and projects. Teachers can spot the project where Mom or Dad tweaked something here or added something there. By intervening on such projects, parents dilute the learning experience and undermine their child's self-confidence. Gifted children often have self-doubt because they are doing things that are months or sometimes years beyond their peers. Don't exacerbate that by taking over the learning experience. Gifted children can offer a great deal of joy, but they are also a huge challenge. Quite often hey will offer opinions far beyond their years and understand provocative situations while still appearing innocent. It is important to support your child without smothering them. No matter what their abilities, they will still suffer the same teen angst and doubt held by others of their age. Roll with the punches, expect to be challenged and encourage them to explore areas beyond their comfort zone academically. BACKROUND http://www. azagt. org/teaching-gifted. html Common wisdom of the day once said bright children take care of themselves. Leta Hollingworth didn't believe a word of it. Instead, she thought teaching gifted students required specialized environments designed to bring out the full range of talents of the student. Hollingworth stumbled onto the concept of teaching gifted and talented students in a different way than the ordinary when her own teaching career hit a dead end. Hollingworth had been born and raised in Nebraska. She even graduated from the University of Nebraska at the age of 20, in 1906. Two years later, Leta Anna Stetter (Hollingsworth) moved to New York City and married Harry Levi Hollingworth, a Columbia University graduate student. Expecting to resume her teaching career in New York, her plan failed when she learned no one in New York City hired married women as teachers. Bored with the prospect of being a housewife for the rest of her life, Hollingworth took the next step in developing the methods for teaching gifted students still in use today. She enrolled at graduate school, too. Perhaps it was here that her interest in teaching gifted children sparked to life. She studied educational psychology and became a Columbia University professor. She focused her research and studies on finding the origins of human intelligence. She measured thousands of babies and monitored others for decades. It seems to have been important to Hollingworth to uncover any gender issues before tailoring methods for teaching gifted children of either gender. Her meticulous studies debunked the idea female inferiority. Over the years, her research and her methods for teaching gifted children led to more research and more books. She considered it vital to identify gifted children at as early an age as possible. She also advocated grouping gifted children with other gifted children instead of placing them in classes designed for the average student. Because Hollingworth considered daily contact a key component to her methods of teaching gifted and talented students, she eventually established a school in New York that was devoted to exceptionally bright students. Instead of a teacher-led program of study, the flow of the education was student driven instead. Hollingworth felt her special students would benefit from knowing about some of the challenges life might send their way. To prepare them, her curriculum for teaching gifted students included learning experiences based on issues they were likely to encounter at some point in their adult lives.

The Houses of Windsor and Hanover

The Houses of Windsor and Hanover It is not at all unusual for European royal families to have bloodlines and names from foreign nations. After all, it was common for European dynasties over the centuries to use marriage as a political tool for empire-building. The Austrian Habsburgs even boasted of their talent in this regard: Let others wage war; you, happy Austria, marry.* (See  Austria Today  for more.) But few people are aware of how recent the British royal family name Windsor is, or that it replaced very German names. *The Habsburg saying in Latin and German: Bella gerant alii, tu felix Austria nube. - Laßt andere Krieg fà ¼hren, Du, glà ¼ckliches Ãâ€"sterreich, heirate. The House of Windsor The Windsor name now used by Queen Elizabeth II and other British royals only dates back to 1917. Before that the British royal family bore the German name Saxe-Coburg-Gotha (Sachsen-Coburg und Gotha  in German). Why the Drastic Name Change? The answer to that question is simple: World War I. Since August 1914 Britain had been at war with Germany. Anything German had a bad connotation, including the German name Saxe-Coburg-Gotha. Not only that, Germanys Kaiser Wilhelm was a cousin of the British king. So on July 17, 1917, to prove his loyalty to England, Queen Victorias grandson King George V officially declared that all descendants in the male line of Queen Victoria, who are subjects of these realms, other than female descendants who marry or who have married, shall bear the name Windsor. Thus the king himself, who was a member of the House of Saxe-Coburg-Gotha, changed his own name and that of his wife, Queen Mary, and their children to Windsor. The new English name Windsor was taken from one of the kings castles.) Queen Elizabeth II confirmed the royal Windsor name in a declaration following her accession in 1952. But in 1960 Queen Elizabeth II and her husband Prince Philip announced yet another name change. Prince Philip of Greece and Denmark, whose mother had been Alice of Battenberg, had already Anglicized his name to Philip Mountbatten when he married Elizabeth in 1947. (Interestingly, all four of Philips sisters, all now deceased, married Germans.) In her 1960 declaration to the Privy Council, the Queen expressed her wish that her children by Philip (other than those in line for the throne) would henceforth bear the hyphenated name Mountbatten-Windsor. The royal familys name remained Windsor. Queen Victoria and the Saxe-Coburg-Gotha Line The British House of Saxe-Coburg-Gotha (Sachsen-Coburg und Gotha) began with Queen Victorias marriage to the German Prince Albert of Sachsen-Coburg und Gotha in 1840. Prince Albert (1819-1861) was also responsible for the introduction of  German Christmas customs  (including the Christmas tree) in England. The British royal family still celebrates Christmas on December 24th rather than on Christmas Day, as is normal English custom. Queen Victorias eldest daughter, the Princess Royal Victoria, also married a German prince in 1858.  Prince Philip is a direct descendant of Queen Victoria through her daughter Princess Alice, who married another German, Ludwig IV, Duke of Hesse and by Rhine. Victorias son, King Edward VII (Albert Edward, Bertie), was the first and only British monarch who was a member of the House of Saxe-Coburg-Gotha. He ascended to the throne at the age of 59 when Victoria died in 1901. Bertie reigned for nine years until his death in 1910. His son George Frederick Ernest Albert (1865-1936) became King George V, the man who renamed his line Windsor. The Hanoverians (Hannoveraner) Six British monarchs, including Queen Victoria and the infamous King George III during the American Revolution, were members of the German House of Hanover: George I (ruled 1714-1727)George II (ruled 1727-1760)George III (ruled 1760-1820)George IV (ruled 1820-1830)William IV (ruled 1830-1837)Victoria (ruled 1837-1901) Before becoming the first British king of the Hanoverian line in 1714, George I (who spoke more German than English) had been the Duke of Brunswick-Là ¼neberg (der Herzog von Braunschweig-Là ¼neberg). The first three royal Georges in the House of Hannover (also known as the House of Brunswick, Hanover Line) were also electors and dukes of Brunswick-Là ¼neberg. Between 1814 and 1837 the British monarch was also the king of Hanover, then a kingdom in what is now Germany. Hanover Trivia New York Citys Hanover Square takes its name from the royal line, as does the Canadian province of New Brunswick, and several Hanover communities in the U.S. and Canada. Each of the following U.S. states has a town or township named Hanover: Indiana, Illinois, New Hampshire, New Jersey, New York, Maine, Maryland, Massachusetts, Michigan, Minnesota, Ohio, Pennsylvania, Virginia. In Canada: the provinces of Ontario and Manitoba. The German spelling of the city there is  Hannover  (with two ns).

PAPER WRITING SERVICE

PAPER WRITING SERVICE Paper writing service has become extremely popular as a large number of people is coming back to school in order to receive their degree and have better lives they want. The paper writing service if created in order to help all people who are short of time or not being able to write the assignments they are being given at school. The writers who work at out paper writing service do have over 5-7 years of experience and this is pretty important to all of us. College paper writing may at times be very demanding as the writing assignments are constantly growing. Paper writing services are available to you 24/7. If there any questions, ask customer service to address them and the representative will be able to help you at once. Another important factor is the time. It means that not all people do have enough time for paper writing as there are other important responsibilities like having families and jobs. When you don’t have enough time to finish up your paper, you can ask for additional help from qualified paper writing services and they will be able to do a good job for you.

Storm Drainage Design Project - Scientific methods Assignment

Storm Drainage Design Project - Scientific methods - Assignment Example To understand more on the subject at hand, we first define what is a storm and a hydrograph. According to Wikipedia, a storm is any disturbed state of an astronomical body's atmosphere, especially affecting its surface, and strongly implying severe weather. It may be marked by strong wind, thunder and lightning (a thunderstorm), heavy precipitation, such as ice or wind transporting some substance through the atmosphere.1 Meanwhile a hydrograph is defined as "a representation of flow for a particular stream and is used to evaluate the watershed runoff volumes and the peak flow rates from a single storm or set of storms. This information is then used in the design of flood control facilities."2 A storm obviously has a fundamental effect on the course of rivers and other bodies of water and is part of the process known as the water cycle. The water cycle "..consists of four distinct stages: storage, evaporation, precipitation, and runoff. Water may be stored temporarily in the ground; i n oceans, lakes, and rivers; and in ice caps and glaciers. It evaporates from the earth's surface, condenses in clouds, falls back to the earth as precipitation, and eventually either runs into the seas or reevaporates into the atmosphere."3 Thus, we see the relationship between storm and runoff (which is flooding) in this cycle. Storm hydrographs are therefore "..graphs that show how a drainage basin responds to a period of rainfall. They are useful in planning for flood situations and times of drought as they show the discharge (amount of water reaching channel via surface run-off, through flow, and base flow) that originated as precipitation."4 The hydrograph in other words is simply a record of the flooding events in a river as an effect of rain and storm. II. Factors Influencing Hydrographs What are the factors that influence the appearance of storm hydrographs Since the hydrograph is a graphical representation of the flow versus time, any aspect that will affect flow will likewise affect the graph. Flow, being a unit of volume over time or velocity and area, implies that the parameters of area and velocity contribute to how the hydrograph is presented. The following are the factors as stated in Wikipedia : Soil Saturation is dependant on previous rainfall, or otherwise known as antecedent rainfall. The surroundings; Rural or Urban (Could be less impermeable surface, or the surface type could vary) Vegetation type (Deforestation and amount of interception) Steepness of surrounding land, or 'relief' land Drainage density (Number of tributaries) Geology (Rock Type; Impermeable=flashier hydrographs. Or Permeable) Season dependent; Very dry weather creates a crust on the river bed. Wet winters create increase in discharge. Soil Type (Clay, sand etc.) Clay would create a flashy hydrograph, but there could be a continuum between the two.5 As can be observed from the above factors, when the factors contribute to a faster flow, the resulting hydrograph is a "flashy" one. It means that peak flow is high and the time from the heaviest rainfall and the largest flow of the river is very small. It is noted that the term "flash" floods are similarly coined. Other factors mentioned above such as impermeable surf

LLB Law, Media Law Essay Example | Topics and Well Written Essays - 1000 words

LLB Law, Media Law - Essay Example ge of its duties, is guilty of contempt†¦Ã¢â‚¬ 1 The test as to what constitutes contempt of court was enunciated by Lord Russell in the English case of R v Gray: ‘Any act done or writing published calculated to bring a court or a judge of the court into contempt, or to lower his authority, is a contempt of court.’2 In every court proceeding, what every litigant is in search of is a good judgment and in most court proceedings involving trial by jury, having a good, reasonable and unbiased jury is the key to that. Taking a view from the Attorney General’s speech, it is true that the law of contempt was meant to arrive at a middle ground between competing interests. There are so many opposing interests to every trial. The law of contempt has at least three fundamental objects – providing a fair trial, ensuring compliance with the court’s orders and generally protecting the administration of justice. If these competing interests are balanced, it is the only way which requires the court process to be fair and that the community accepts the court’s decisions and obeys their orders. It is the duty of the trial judge always to warn the jury of the likely consequences of which any pre-trial publicity may have on the trial. The jury must always and constantly be cautioned to try the case on the basis of the evidence it hears and not on the basis of anything it reads in the newspapers or heard on radio or television. A question that should be asked at this point is that is this a reasonable position? If this is reasonable, how will the law be successful is protecting the rights of those concerned with a trial from intrusion by the media? How does the law attempt to balance the conflicting interest of all parties to the trial, and in particular, in relation to freedom of speech/freedom of the press and the right to a fair trial? Are the any dangers of a miscarriage of justice with regards to pre-trial publicity? It should be noted that a lot of jurors have become

Summary of two articles Essay Example | Topics and Well Written Essays - 250 words

Summary of two articles - Essay Example tin also acknowledges the Philippines’ move to draft and enact environmental laws but it is of concern whether the implementation would be successful. The United States affirmed its commitment to environmental conservation with the planned installation of windmills that is more preferable than solar power at the Adirondack Park. In her article â€Å"Will Warmer Soil Be as Fertile†, Lance Frazer (2009) explains the role played by soil in organic matter decomposition. She also explains how heating of the atmosphere hastens plant photosynthesis. Frazer (2009) further discusses studies by Myrna Simpson in a report â€Å"Nature Geoscience† November 2nd 2008 that outlines the anticipated effects of global warming in causing unpredictable patterns of carbon circulation in the environment. A study by the team showed increased microorganisms decomposition activity in warmer conditions that result in high release of CO2 into the atmosphere. Frazer (2009) highlights concerns by Howard Epstein an associate environmentalist on drawing conclusions based on the study. Epstein also questioned sustainability of the findings. Simpson (2008) concludes by pointing out the increased CO2 levels with increased degradation. Frazer recommends more study on soil with a keen interests on the effects of the molecular levels on the

Revenue Recognition under US GAAP and IFRS

Revenue Recognition under US GAAP and IFRS International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. US GAAP currently has many industry-specific requirements that are not always consistent with each other. Keywords: revenue recognition, IASB, FASB, contracts The topic of the research is Revenue Recognition under US GAAP and IFRS. Revenue is the largest item in financial statements, and issues involving revenue recognition are among the most important and difficult that standard setters and accountants face. Revenue  recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. U.S. GAAP comprises broad revenue recognition concepts and numerous industry or transaction-specific requirements that can result in different accounting for economically similar transactions. Although, IFRSs contain less guidance on revenue recognition, its two main standards IAS 18 Revenue and IAS 11 Construction Contracts can be difficult to understand and apply beyond simple transactions. Also, they lack guidance on important topics such as revenue recognition for multiple-element arrangements. Reporting inconsistencies in this accounting area arise because there are no comprehensive accounting standards covering revenue recognition. Several authoritative accounting pronouncements have addressed detailed, industry-specific revenue recognition issues which caused practitioners to use standards in situations for which they were not intended. As a result, in 2002, the FASB added revenue recognition to its project agenda. In accounting, revenue recognition refers to the point when one is able to record a sale in the financial statements. Years ago, the sale was made and then an invoice was issued. Now, products are sold with added services, TVs are being sold with long term warranties, mobile phone contracts sold with a free phone, tickets sold for concerts which will not occur for a number of months, and software sold with free upgrades. International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) (collectively, the board) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. U. S. GAAP currently has many industry-specific requirements that are not always consistent with each other. The boards intend to improve current revenue recognition guidance by: Enhancing consistency and comparability. Simplify U. S. GAAP. Currently, there are more than 100 revenue recognition standards in U.S. GAAP. Many of these standards are industry-specific, and some provide conflicting guidance. Providing guidance lacking in IFRS. The two main IFRS revenue recognition standards are vague, inconsistent, and difficult to apply to complex transactions, IASB and FASB published a joint discussion paper, Preliminary Views on Revenue Recognition in Contracts with Customers, in December 2008 that proposed a single revenue recognition model built on the principle that an entity should recognize revenue when it satisfies its performance obligation in a contract by transferring goods and services to a customer. This principle is similar to many existing requirements. A contract is defined as an agreement between two or more parties that creates enforceable obligations, and may consist of either explicit or implicit arrangements. However, IASB and FASB think that clarifying the principle and applying it consistently to all contracts with customers will improve the comparability and understandability of revenue for users of financial statements. The Discussion Paper sought comments on the Boards preliminary views on a single asset and liability based revenue recognition model that they believe will improve financial reporting under U. S. GAA P and IFRS by (Ernest Young, 2009): Providing clearer guidance on when an entity should recognize revenue. Reducing the number of standards which entities have to refer to in determination of revenue. Establishing principles that will result in entities reporting revenue more consistently for similar contracts regardless of the industry in which an entity operates. In September 2002, the IASB and FASB announced plans to achieve convergence in a document referred to as the Norwalk Agreement which called for detailed differences to be removed rapidly and then other differences gradually. In 2007, the Securities and Exchange Commission (SEC) accepted the plan to apply IFRS to the statements filed with the SEC in 2008. According to Mintz (2008), the SEC detailed a road map for the adoption of IFRS that would monitor progress until 2011, when the commission will consider requiring U. S. public companies to file their financial statements using IFRS. The road map includes a potential phased transition over three years, beginning with large accelerated filers in 2014 and then nonaccelerated filers starting in 2016. The research will be done using secondary data collection from Google, Google scholar, ProQuest, discussion papers, and other academia databases. According to Dohrer (2009), U.S. GAAP revenue literature is built on principles that are similar to those in IFRS. However, U.S.GAAP has industry industry-specific revenue recognition literature, such as that for the software industry, which is limited under IFRS. U.S. also includes more detailed implementation guidance. The problem for this research is to find a single asset and liability based revenue recognition model to improve financial reporting within both U. S. GAAP and IFRS. The researcher will seek to answer the following research questions: 1. How does realizability affects the measurements of rights? How is performance obligations identified? When will a customer control the asset? Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Preparers, users, and auditors of financial reports have struggles with issues surrounding the timing of revenue recognition. This has led to fraudulent entries. In 1999, a report by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission reported that more than one-half of financial reporting frauds studied from 1987 to 1997 involved overstating revenue. In response to the COSO report, the SEC issued SAB 101, Revenue Recognition in Financial Statements. This bulletin summarized applying revenue recognition principles to specific conditions (Stout and Baxendale, 2006). According to GAAP, revenue is realizable and earned when all of the following criteria are met. Persuasive evidence of an arrangement exists. Delivery has occurred or services have been rendered. The sellers price to the buyer is fixed or determinable. It is reasonably assured that payment will be collected. According to RevenueRecognition.com (2006), regardless of the companys size, ownership structure, or what systems it has in place, having a written revenue policy is essential to accurate revenue reporting. The policy should govern how contracts are written, how orders are booked, define the revenue accounting workflow, as well as how journal entries are made as revenue is managed through the finance department. Revenue recognition in IFRS is contained primarily within two standards: International Accounting Standard (IAS) 18 Revenue, which applies to the sales of goods, rendering of services, and the use of company assets by others yielding interest, royalties and dividends. IAS 11 Construction Contracts, which prescribe the accounting treatment of revenues and cost associated with construction contracts. These standards are that revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This occurs when the earnings process is substantially complete and is realized or realizable and earned. The Discussion Papers stated that the proposed model should not significantly change the accounting for many arrangements from the current practices under IFRS. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer. Delivery is deemed to have occurred when the customer takes title to a good, indicating that the risks and rewards of ownership have passed to the customer. RevenueRecognition.com surveyed senior financial executives from 515 companies about the Discussion Paper. RevenueRecognition.com worked with staff members from the FASB and IASB revenue recognition project to create an internet survey based on the key questions raised in the proposal. The survey was conducted in April 2009. More than 75% of respondents were senior finance executives including CFOs and Controllers. The key findings were that 54% of the respondents agreed or strongly agreed that a contract-based approach to revenue recognition would clarify the earnings process. And 66% said there would be little or no difference in the timing of their revenue recognition if delivery is defined as the transfer of control over good and services. Also, 70% agreed or strongly agreed that the Boards definition of a performance obligation as an accounting unit would help them identify components more consistently than existing practice. The history of difficult with revenue recognition in the corporate sector is full with instances of fraud. A COSO report, Fraudulent Financial Reporting 1987-1997: An Analysis of U. S. Public Companies reported that half of frauds involved overstated revenue. Online business-to-business transactions have led to questions about the validity of reported revenue. Past revenue recognition has involved fraudulently setting aside inventory not actually sold. Also, practices include written agreement for sales that are not signed by both parties because the seller would recognize revenue with only the verbal acknowledgment which is no longer permits. Auditors focus on revenue recognition overstatement in financial statements. Recommendations for improving revenue recognition are the following: The person recording or auditing revenue should have a strong knowledge of U. S. GAAP for revenue recognition. The audit committee should be aware of issues and make appropriate inquires. All relevant individuals should be knowledge about recent revenue recognition guidelines, including SAB 101 and EITF 99-17 and 99-19. In conclusion, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working to provide a single revenue recognition model that will be applied to a wide range of industries and transaction types. Revenue recognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer.