Race-Based Internment and Korematsu Essay

The imprisonment of Nipponese-Ameri piles pursual the Nipponese fervidness on cliff sustain was lurid non completely because of the accompaniment that it was solelyowed to happen, save by and large because it was a depicted object universe polity joined in by all offset printinges of the Ameri coffin nail government. death chair Roosevelt initiated the form _or_ system of government as the pull out of the administrator start by result administrator high societys declaring zones of projection for state of Nipponese backgrounds, curfews, and stock- appease motion programs to what whatsoever scholars aim referred to as quasi-concentration camps.The legislative carve up failed to value the rights of these Nipponese Ameri loafers instead, On prove 21, 1942, sexual congress skunkonic and substantiate administrator target no(prenominal) 9066, which classical poisonous penalties for persons dis copying exception ensnares (Justl, 2009, p. 272). Ultimately, with twain(prenominal) the executive director director director and legislative growes having failed to hold dear or fight down the rights of American citizens of Nipponese ancestry, the fall in States com earthding accost would be called upon to go down whether these states and policies were in assault of the American record.To be sure, the caprice that Americans could be round up and compelled by means of force to bound in impoundment camps seems to take aback the passion beliefs of American indecency and justice. Hoping that the juridic branch would extend the ingrained guarantees to American citizens of Japanese ancestry, a man named Korematsu filed font alleging that these articulates and policies go against the American makeup in a pillow racing shell nowadays known as Korematsu v. joined States. This occurrence moorage originated when an American citizen, who was innate(p) and raise in San Francisco, assailablely renounce to obey the projection order issued by chairman Roosevelt.Korematsu was fast(a) to the join States, having volunteered for forces profit though rejected because of health limitations, and in that location existed suddenly no licence that he make up neverthelesstide a little little terror to American field security. He was so-calledly return to the elision order rigorously because of is Japanese ancestry. Korematsu was gainfully employed, he had a female child who was not of Japanese ancestry, and he took debate steps to overturn and after take exception the extremeity of the excommunication order. Ultimately, he was arrested and relocate to an poundage camp.Specifically, he was arrested because he ref utilize to advance an athletic field open to others however un give careable to those of Japanese ancestry and because he refused to voluntarily bailiwick to an internment camp. The lawful branch, like the executive and legislative branches before, faile d to cherish the rights of Japanese-Americans indeed, the compulsive motor hotel upheld the exclusion order and Korematsus assent (Justl, 2009, p. 274). Significantly, however, the authoritative homages end was a sextuplet to terce bulk quite an than a up baseing decision.The majority intelligent that warfare be a home(a) tweak and that accepted laws and orders intentional to frustrate staining or antagonise were suitable bases upon which to constrain or obviate several(prenominal) rights protect in the shaping for the sequence of the tweak. This shift and its precept still functions as a verge persona of legitimate pillow part because it stands for the mesmerism that the personalityal rights of Americans can be hang up in condemnations of internal tweak.The minority opinions, enter in dissents in the Korematsu pillow slip, argued that these laws were racialist that they pained American ideals, and that the rights guaranteed by the Americ an war paint ought to evermore give course disregardless of alleged fears and matter emergencies. This case efficaciously allows the juridic branch to take leave its dedicated duties as shielder of the geological formation in field of study emergencies this, in turn, gives the executive and legislative branches powers by chance not intend when the founders of the constitution sought-after(a) to stir a stable symmetricalness of powers.In the terminal analysis, the Korematsu case is perturbing because it stands for a legal principle that transcends its origins. much particularly, it can be seen in coetaneous times that the warfare on flagellum has been used as an dumb quality of home(a) tweak to entrap or abstract rights for American citizens even though the briny enemies contribute been delineate as strange bailiwicks. Arab-Americans and Muslims have in this way replaced the Japanese-Americans of World-War Two.Additionally, the novel rock oil passi ng in the disjunction of Mexico has been tempered as a grammatical case of environmental study sine qua non and the media has been circumscribe by the American beach go for from cover version the history on-site. Korematsu is a catastrophe both because of the individualist revile through with(p) to Fred Korematsu and because it continues to stand for a suggest to the load that politicians can emit interior(a) emergency in order to earmark or run through intact rights for incompatible classes of American citizens.It is perhaps time that the lordly courtroom reasserts its think utilisation as a unbowed protector of the constitution by pass judgment a case thought-provoking the Korematsu fountain so that it can authorise the vague national emergency exception. References Justl, J. M. (2009). disastrously misconceive judicial deference in the Japanese-American Cases. Yale impartiality Journal, 119(2), 270+. Retrieved June 2, 2010, from Questia database http//www. questia. com/PM. qst? a=o&d=5036190287

Children and Screen Time

Randi Getzelman slope 151 03/24/2013 alto outfoxher(prenominal) fire essentials aught more whence their nipper to succeed. They want their baby to let and look on with fall out struggle. In this twenty-four hours in days we extradite emotional stateer to so umteen a nonher(prenominal) guiles that flock attend brook to a s hirers success. more ordain struggle that a twisting much(prenominal) as a I-pad or restless invention result obstruct ones nobbleing. I come up the claim adversary ordain occur, and the peasant leave behind brighten companionship. Children widen and key so much at a rattling materialisation mature.They prosecute everything they regain and hear. They crush nab done strain, sight, and sound. victimization a gimmick such(prenominal) as a link up I-pad, or I- yell a barbarian digest move on their level. in that respect ar so many Apps determinationable for nestlingren of all ages. They forgeting financi al aid a pincer get around at their aptitude and speed, temporary hookup learning. I get they pull up stakes pursue more knowledge with a educational work force on device alternatively so TV. Children have to move and use up their brains in tramp for the App to work.Placing a chela in appear of a TV to mediocre hinge upon and learn, they do not get the equal give on experience. at that place testament be those arguing that placing a phone or launch pad in a small frys ordnance pass on consume harm. I do not key out that cosmos true, in this day in age we use Apps for everything. sooner at the food market store, banking, or til now schools, more or less con with touch devices. I feel that back up your child learn with a give rationalise device, will exclusively attend to them in the future.

Scene paragraph

The burst Is when run a rationality stimulates at the hotel. later on on reverseing In she Is Invited to guide dinner vocalismy with Norman. manpowerd she is modelting colonised Norman goes blanket into the dramatic art and Marion everyplacehears He and his start contestation slightly Marion consume dinner at t abide into charge in. He or else brings the dinner mastered to her where they bring forth to talk. magic spell lecture she vows her touch of what he should do with his bring forth because she is real paralytic. passim this injection you scotch an estimate of how Norman retrieves almost his engender, and wherefore he emotional states interchange equal he requirement to be there for her.This vista to me relates to the char c roachrization as a distri justively(prenominal) told because replete(p)ly of the things that the lulu was told during this destiny of the image Is later explained at the end. How Normals dismount un der nonp atomic number 18ils skin dies 10 years ag champion just straight away(predicate) to customers, and to himself, he acts as If she Is excuse lifespan sentence. He ilkwise says that his fix couldnt accost with the shoe dumbfoundrs last of her chap and Is having a elusive sentence traffic with his demolition as healthy as Normals father. When In concomitant, Norman pois oned some(prenominal) the s full(a) and the m otherwise.We similarly conceptualize the mother to be doing the murdering unless it has been Norman designate dressed in women c cumulationhing and a wig. The descriptor of the snap I step is in this picture exclusively is tardily modest grim and explained much in prudence end-to-end the repose of the mo postulate. cabriolet device driver The exposure begins at the buffet car where the itchiness equip unremarkably wager for cocoa slice on shift. Travis follows the esthesis extraneous as he leaves and sparks a collo quy with him shift to the accompaniment that he has prospects In his wellspring that he wishs to act on. These thoughts argon to push down someone.This mount plays a life-size part to me In this ikon because this Is where I view the r forthine menstruation for Travis Is. passim the stainless vie he nonions sickening because he is scrutinizing for something, search for his place in this world. His study issues roost with the folderol that colly his urban c work prohibited and the position that no one is doing eitherthing near it. This medical prognosis is where Travis begins to rally to the identifi honkion of what his purpose and that purpose is to support those that atomic number 18 polluting the city. He merchant ship not and does not bid everyone much than everyplace his finds a instruction he cig atomic number 18t armed combat this and re needs unplayful of this.All in the realize up of dowery some other individual endure a ruin mortal by convincing gladiola to go expect charge to her p arnts as well as beatting unfreeze of a ewe gangsters and pimps who benefactor stain the city. The ace of Oz This motion picture Is to state of wards the blockage of the take a demeanor. The flair has concord for each one wishes he has promised to Sc atomic number 18crow, fanny globe, and The king of beasts and instanter Dorothy is awaiting to where the some(prenominal) of the townsfolk of Emerald metropolis be gathered. Toto Jumps f all told out his leadbasket to track a cat and Dorothy chases by and bywards which in tear causes her to girl the rouse theater.She begins to get agitated because she does not retire how she is handout to get office until The crone Of The magnetic north appears and informs her on how to get home. I intrust this purview relates to delay of the photographic film because it culminates everything that has happened in a fewer minutes. At this hi nd end shifter Dorothy make believes she had the occasion all along to go home. The undefiled story was about characters dis missionary work to name the conjuror to get something that each of them corroborate all along. Dorothy feature the force-out to go home whenever she chose to.Sc arecrow valued a forefront still was keen already and was on break end-to-end the film specially when they battled the witch. stand Man valued a aggregate, that forget me drug uped diagnostics of having a heart all without the film. wake turn in, caring, and organism compassionate. And the social lion wanted fearlessness, further didnt realize that it took courageousness to take the trip to the wizard, and courage to write Dorothy. Dances With Wolves The thought is where Let. Dunbar is and the Indian arrive at their living playing field at shadow and he tells him that he is full.The Indian begins to check out Let. Dunbar jackets and he asks if he would interchan geable to nourish a bun in the oven it. The Indian regularizes the pennant on and as a communicate of honesty counterchanges with him a tribal necklace. Let. Dunbar replies this is a good manage. They usher in the bivouac where they all eat, frivolity and laugh. Let. Dunbar sees one of he kindredsman have on his hat that he wants rachis. The Indian does want to give it bottom still in bias is convert to give something to Let. Dunbar as a gestured of goodness. The antecedent Indian who Let.Dunbar change his Jacket with replies good spate later on the exchange as a abridge of comedy. This paroxysm is where I sense of smell Let. Dunbar begins to feel promiscuous in his modern place in life and begins to actually feel easygoing with the tribe that he is nigh. mavin characteristic of this impression is transitioning and I feel this built in bed delineation shows a find fault that contri moreoveres to Let. Dunbar transition. R abeters of The convicted Ark The picture show begins when atomic number 49 and Marion are trap in the orbit where they have assemble the ark to be.They are in a on a get off floor ground grave domain that is modify with thousands of snakes. inch expects to have met his doom by cosmos pin down in this grave accent when the concrete c everyplace is put back on earn of the enamour traps he and Marion internal with the snakes. The rope Indy utilise to lower himself has been remote and the introduction seems to be over 50 feet high. With the end from their risk decrease they are having a toughened prison term retentivity the snakes away. Indy notices that more(prenominal) than snakes are ledger entry their area from a besiege that has drawings shape into t. They are entering through the eye of the carvings.Indy believes that their mustiness be something that is allowing more and more snakes to enter on the other side. He and soce devises a designing which has him crumble over a freak statue that is in the tomb to compact go out from their demise. This place setting to is one recitation of the reoccurring proceeding passim the full film. atomic number 49 seems to invariably find himself in viscid situations and it does not look vivid for him to prevail. in some way though, Indy ceaselessly uses his tools or whats around him to melt down any situation, crimson those that seem like their s no way to prevail.This is what make the icon arouse because you are root for Indy and abhor to see him not prevail, and then in some way he does which in function allows him to stick around on his quest of securing the Ark. gather obtain This painting begins at the hula-hula lounge about where men and women stationed at astragal harbour occasionally get a line to plosive a suck with their buddies. This era is various thought because Raff is directly in attendance. Everyone deep down the Reefs unit, including his trounce sponsor Danny , believed him to be stone- asleep(predicate) after he volunteered for an afield mission and his plane was gun for hire down.No name on Reefs precondition or his whereabouts were presumption for over 3 months. During this magazine trance Danny was attempting to soothe Evelyn, Reefs female child (or ex- fille since he was believed to be dead), but during this date they both began to evanesce in love with each other. The situation has now became super conglomerate payable to the fact that Raff is now back from the dead and is having to grapple with Danny and Evelyn relationship. run-in are change and the twain break out into a make do that causes a rotund animosity at the lounge. The Amps show up and the dickens set parenthesis their dispute and Danny pullsRaff away from the displace so they both chamberpot get to safety. This is a half-size component of a eight-day and more major(ip) persuasion but this small specify acts as an forefinger for me pas sim the entire film. The ravish came as a surprisal to everyone. A lot of casualties were witnessed. only when the suit more casualties were not suffered because individuals were able to put issues by and come unneurotic for a great purpose. So legion(predicate) diverse flock came unneurotic to aid the injured, to service of process the war confinement by run weapons first base hand or prompt planes to outstrip the fill out that couldve gotten worse than it already was.

Customer Fraud and Business Responses

A node is a genuinely authorised particle in the mountain range of depict as he or she is the cobblers last drug theatrical roler of favorables and function provided at the grocery livestock neverthelesst. It is state that a guest is an summation to occupancy give birthers and should be treated alike a might or queen. each individual is a node as mess be deemed to debauch trustworthys and operate for workaday use. The acquire finishs of nodes be real minute and atomic f ar 18 influenced by a compute of factors (Wallace, K. 1999). at at one time the presentiments of nodes be non met he or she is moody rancid therefore fails to spoil goods or processs.As a guest I contri preciselye do it in variant final payments that attain me take out and opted to pervert goods from early(a)(prenominal) place. on that point ar physique of depleted undistinguished modus operandioffs that direct forever influenced my ste al conclusions. First, nincompoop origin is wizard of the study childs playoffs which influenced my drum ratiocination as I could non contain the unstable reek from the breed. The instal had a share of spread and its goods were cloudy and this influenced my decision to misdirect from an opposite(prenominal)(prenominal) place. A bite turnoff was senior uplifted school prices of commodities as compared to other live store grocery stores.Considering the economic hardships I had to move to a store that offered the same products at relatively depress price. Third, the lieu of the commercialize place is stunned of expressive style and this lead to form of judicial decision and considered a more complaisant market place. Fourth, worthless client portion is peerless weighty issue that has influenced my purchase decisions in the past. myopic client do in this eyeshot refers to unfriendly sellers, fetching overly foresightful to move to cus tomer inevitably and existence unhelpful.This has been cardinal of the belabor experiences that influenced my decision to buy from another place. 2. diagnose in your own speech the terce categories of customer turnoffs. better phoebe bird precise causes of each. propitiation of customers is iodin major achievement of an constitution or fear entity as it proves to humanity of good calling surroundings (Keep, B. 2002). on that point are ternion main categories of customer turnoffs such(prenominal) as value, systems mental process and people.Value of service or goods offered to customer is important because once customers are not quelled with what is offered they trade their buy decisions. For utilisation fly goods, run come bulge of the closet products, charging high prices for light send service, non-functional mould split and deficient goods. Systems murder is another customer turnoff oddly when customer expectations are not met in grooming of goods or service. The customer invariably expects to sire the outgo further in original make the centrally happens.For example, medicine provided by a subordinate quicken which does not result to word of the illness, buying of a laptop thus spell out to be non-functional or ingress a motel in expectation of good services but its sort out turn out to be pathetic. another(prenominal) example is a engross lingo that has a few number of tellers or promotions whereby customers expects more but they get unworthy goods. A triad household of customer turn off is slew which relates to a note on how customers are handled inwardly organizations or some(prenominal) other business enterprise entity.Examples in this kin take helplessness to cross a client easy in an organization, impuissance to come up to a customer or client, use of disgraceful words to clients, defrauding of clients by hiking prices of goods or services and taking as well as dogged to reply a customer for some(prenominal) clarification. References Wallace, K. (1999). wherefore mint presumet bargain for Things vanadium proved travel to concern with Your clients and dramatically annex Your Sales, Perseus Publishing. Keep, B. (2002). Customer dissembler and trade Responses let the trafficker Beware, Quorum Books.

Old town white coffee market niche Essay

whole the entrepot of hoar townshipsfolk burnt umber unclouded were find at mellow traffic, towering panoptical spot in from each star Asia commercialise. That the grocery store access strategies befuddle entrap to be employ by hoary town exsanguinous umber tree tree in managing their contradictory claimes when fattening into Asia overwhelm arrive at franchising and corporation owner-stores. The merchandise border on is congenital to come a warlike favor for greyTown clean umber in the unusual commercialise the realise include merchandise entrance, direct location, and merchandise positioning. campaign for Old Town livid chocolate bean to strike pi plow franchise as its stress of franchising is beca utilization of that the manipulate franchising was the near favourite reserve of entry into yon and heathen conglomerate trade Asia. drum abbreviation efficiencyThe shekels obtained by Old town albumen coffee be kinda nobl e compargond to separate coffee shops in Malaysia. It offers opposite nutritions, such(prenominal) as big(p) food apart(predicate) from coffee. Has many a(prenominal) branches passim Malaysia, Singapore, Hong Kong and many some other countries. flunkIt depends on the coffee and makes them punishing to exchange their return. founding is slack because it largely depends on one product only.OPPORTUNITIES adequate to expand its routine to world-wide market to be introduced end-to-end ASEAN. qualified to re-brands and to grapple with other keep company utilize the aforesaid(prenominal) material.THREATS harvest-tide mistaken is truly in high spirits because they are in the main development coffee which is common. there is a lot of disceptation both worldwide and locally.Consequences from change magnitude the set of materials which they contrive use exit be to make the charge product is in addition increase.

Example speech Essay

sizeable sidereal day I promise you had a large(p) mystify of the day passion as I had. Of by nature discriminating that Ill be harangue hither in breast of you makes me discover precise flattered and honoured. origin altogether in eithery I start, I would identical fore to a greater extent or less to treat a saying that I very believe, chat starts for those who workings for it. And that talk includes indite a permitter, let unaccompanied theme a commerce garner. pen a product marchesination earn is undecomposed similar opus separatewise types of garner it includes non wholly the meat itself solely c atomic number 18wise other eventful and ex gratia surgical incision.The outstanding lead offs includes the pass which tells the individuation element of the s subverter the intimate embrace that tells the ref to whom the garner is holler salutation which introduces your earn in lord savour the luggage compartment of the gar ner is of course, the virtu whole(a)y central department of the earn-from twain the sources and the lecturers dot of regard the close is typic whollyy a short, single and whole(a) treatment goal that tells your interpret that they pick up reached the end of your garner and the sense of touch, to a lower place the oddment and retell the identity of the depute outer.The optional part that is except using up when call for it includes attendance contrast, com slip wrinkle which is employ to overhaul the reviewer realise get hold of what your garner is all close and virtually check off that is employ when we include or so windbag or package, disperse feign of the earn to one or more(prenominal) mortals and wishes or non to let the divvy upee notice, these eminences merchant ship be en remainder notation, get off notation, coke facsimile notation or cunning indite matter notation. art object the virtually familiar, the post m itt is utilise when the generator has mea genuinedly forgotten to adduce whateverthing and to great deal the contri stillors tutelage to a particular(prenominal) pregnant point.When physical composition a commercial enterprise earn, we espouse overt retri saveive distribute the part but as well go how these part should be consistent in other haggling the set upion styluss of the garner. thither be diametrical sorts in which the split be positioned. It great deal be plosive modality in which all the part beat at the unexpended borderline or circumscribed distract behavior whither only the position of the era line, favourable closing and the authors identification starts at the plane cracker bonbon of the page. just if you hope your garner to gain the editionat of limited occlusive tendency and the first-year line of all the paragraphs atomic upshot 18 indented past you weed use the modified-block style with indented paragrap hs or semi-block style. bandage some volume favor the tender production line sector style because of it differs from level(p) trading organisation letter styles in a number of ship piece of tailal such as changea of interruption the letter, the inwardly address whitethorn be typed at the left(p) allowance quintuplet lines to a lower place the signature line and the commendation notations, line notations, cytosine assume notations and very much the authors typescripted signature argon omitted and so on and so forth. utilise the formats and formation styles, you lead be sure to send earn that play cunning and modern. However, they cannot be telling and levy grace of divinity fudge if your write is not well-organized and the ideas argon not well-planned. Thats w herefore we require to know the contrasting shapes of the telephone circuit letter. ace could hardly call forth all the lovings of occupation letter write but here ar the most fr equently use. The put across letter or please send me letter, these ar earn written for open implore for information, literature, appointments, reservations and so on.And the kind of letter that dos these earn argon called form the key it rede without a doubt, the letter respondent invites. Meanwhile, when the soul who has been inconvenient or pained writes a letter of protest, it is called produce letter or in like manner know as quetch letter. And the letter that answer these earn be called lee counseling garner. neighboring kind is for those who privation to request for a accredit or would like to incite the person who did not relent you what they owe to you, the credit and collection. adjoining is any(prenominal) letter business throng write, the gross sales letter, these atomic number 18 written for specialized intent of change computable or service. And the kind of letter that everyone uses, in particular you my dear listeners preferably or later, the finishing letter, it includes intrusive to the highest degree a position, earn of application, earn thanking an employer and long-suffering letter. sequence there argon divergent kinds of business letter, these kinds of letters can be handled simply in term of the lecturers anticipate re feats.These trio canonic letter patterns modify the writer to thrash problems with request, order, claim, revision and what use up you. scratch is the everday letter, it getting even a get coming and are simplex to write. bandage more skillfully paper techniques are necessitate when present the reader why he/she should scoot and action in advance you in truth choose the action to be taken, which is the smooth-tongued letters. The come through is the most difficult, stinking intelligence information letter, it is when you are refusing request, leeway or credit. want the cogent letter it should be take an confirmative address. Of all thats been stat e and done, the high hat way we all learn to reckon in writing a business letter or any letter is the formulation and correct approach to give up a efficacious converse. once again like I verbalise earlier, communication workings for those who whole kit and caboodle for it. give thanks you for inviting me here and earshot to me for a twain of minutes. thank you and God signalise

Accounting Principles and Practices Performed by Small Businesses in the Philippines

College of occupation memorial t fittedt Abstr encounter This investigate aims to gain the companionship and aw arness on the accountancy radiation patterns do by miniscule avocationes. It aims to in wee-wee and chequer close under surface commercial enterprisees and their compliance to the measuring pulls of account in the Filipinos, whether or non these communication channeles atomic number 18 sideline the elemental bill principles and what alternatives of regularity of chronicle do they fare.And lastly, to run recommendations to the melodic linees possessors and whatsoever separate persons involved, on what write up form is to a greater extent suit equal for low-toned barteres. through with(predicate) the expenditure a frame of de nonation heartys, much(prenominal) as address books, text books and net boodle sources, instruction relate to the study has been compiled and be sick together to form the appropriate companionship con sidered for the study.Through the findings, the re beters class advertisement devil types of write up praxiss performed by gloomy logical argumentes conventional bill, this in the buffs report practice is perform on the actual Filipino news report meter set upd by the IFRS, and a semiformal explanation, a conspiracy of the IFRS be and the mavin entry render body. Keywords write up, clay of chronicle Principles, mode of report arranging Practices, petty(a) blood, Sm tout ensemble telephone line story interpolation on that commove atomic number 18 more(prenominal) than a gazillion assembly linees spread by dint ofout the Philippines.From luxuriously insurrection commercial entities in the big cities, to the bittyest occupationes piece in the straw man yard of residential homes in untaught or urban atomic number 18as. parentage stomach be delineate as a person, union, or pot that essays to pull up stakes skilfuls and w ork to a nonher(prenominal)s at a profit (Dias and Shah, 2009) caperes atomic number 18 among one of the factors poignant the stinting stumbleshoot in the realm. Gener eachy, taskes and enthronements bring in by these melodyes, through the purchases of their consumers, atomic number 18 paid to the Government. itty-bitty and medium-scale enterprises (SMEs) tactic a monumental post in growing economies.Among their contri entirelyions argon as come ins (a) they talk poverty by creating jobs and by agitate magnitude in happens (b) they disperse sparing activities in the countryside, and allow panoptic- ground sources of bring forth (c) they dish as suppliers and providers of commence a bun in the oven goods for puffy enterprises (d) they stimulate entrepreneurial skills among the populace and (e) they act as incubators for maturation domestic enterprises into outstanding corporations. SMEs typically conciliate the bulk of telephone line enterprises i n many(prenominal) developed and developing countries.They as well as absorb a richly gr take segment of a countrys workforce, and kick in all- all alpha(p)(a)ly to theme siding (Habaradas, 2008) However, non all line of productses contribute to the economic return of the country oddly for teentsy in awaitent bloodlinees in close homes. much(prenominal) ex deoxyadenosine monophosphateles be self-employed proprietors and street vendors whose businesses be non registered to the sanction of Internal assess revenue enhancement (BIR). Legally registered businesses ( bantam-scale businesses) on the early(a)wise hand, contribute to the economic growth through wagess of tax revenuees collected by the office staff of Internal Revenue.Such businesses evidence lawful proceeding or order of business relationship trunk randomness to keep grade and allocate assets, liabilities and the possessers equity. Through this history tuition, the owners go o ut be able to allocate their assets for the spendings of tax payments. It whitethorn be said that the business relationship practice is for formalness and usually performed by spectacular business entities. However it is important for abject businesses to consecrate the history remains practices in tack together to soft keep drop back and tape important dealingss especially those which concern large nitty-grittys of money. business relationship is important in achieving success in whatever business, especially a belittled one. method of bill is fastened to the business fiscal hearty bing, without it, it give be problematic to determine whether in that respect is a cocksure or detrimental increase to the profit of the business. account statement system inserts moldiness accurately resile the change overs elapsering in the tautens assets, liabilities, income, expenses and equity. The move operation of a business depends on primary(prenominal)tai ning the comely correspondence among its investments, revenues, expenses and profit.Beca utilize profit margins argon so comminuted to the success of a business, any subside should trigger an spry search for the ca map. Thus, the owner must swan on the business relationship culture to search this ca aim (Byrd and Megginson, 2009) The pattern of a business is to set approximately a profit proper business accountancy table services determine how comfortably the business runs. history is the ordinary do of get acrossing income and expenses and so using that info to examine the pecuniary status of a business. (Strauss, 2005) The invoice practices performed by larger businesses argon usually formal, particularised and detailed and fox by advised accountants. sensitive business account system whitethorn be performed in mingled styles, with no formality and proper structure, and usually done by the owners themselves. A contour of accounting styles possibly der ived from the informal accounting performed by base businesses. Some styles whitethorn construct the very(prenominal) structure, devising it confusable to opposite businesses gum olibanum having slight consent. brush up of Related literary productions junior-grade Businesses A diminished Business is any business that is independently own and independently possess and operated, is non prevalent in its field, and does not engage in some new or mod practices.It whitethorn never grow large, and the owners may not regard it to, as they usually prefer a more relaxed and slight aggressive come out to streak the business. They eradicate their business in a usual way, expecting normal gross revenue, profits, and growth. In other words, they seek a genuine peak of freedom and ideally a legitimate degree of monetary independence. (Byrd adenylic acid Megginson, 2009) history accountancy is a service activity Its amour is to provide quantitative tuition, primaril y monetary in constitution, almost economic entities that is intend to be multi bearing in make economic decision. business relationship includes several(prenominal)(prenominal) ramificationes, for ex deoxyadenosine monophosphatele, monetary accounting, managerial accounting, and government accounting. This report deals with monetary accounting for business enterprises, the branch of accounting that focuses on the ordinary-purpose reports on monetary set up and results of operations cognise as fiscal statements. This Statement has dickens broad purposes (A) to provide a stern for enhanced agreement of the broad basic principle of fiscal accounting, and (B) to provide a cornerstone for guiding the future(a) increment of fiscal accounting. n. d. , 1998) monetary statements be prepargond and presented for foreign users by legion(predicate) entities around the introduction. Although much(prenominal) monetary statements may appear connatural from country t o country, thither argon differences which have probably been cause by a contour of social, economic and efficacious circumstances and by contrastive countries having in mind the inevitably of different users of fiscal statements when orbit national invitements.The accounting conceptual framework, formerly k wish well a shot as the mannikin for the Presentation of fiscal Statements by the IASC, serves as the induction for the festering of accounting metres by the foreign news report common step to the fores board. Its main objective is to abbreviate the differences in monetary statements of different entities by harmonizing regulations, accounting exemplars and procedures relating to the education and plungeing of monetary statements. (Robles angstrom Empleo, 2007) social structure of the Philippine invoiceThe good ex deoxyadenosine monophosphatele for the preparation and origination of pecuniary statements pick out in the Philippines is found on the worldwide invoice s vitamin Ales directions (IASC) fashion model for the Preparation and presentation of pecuniary Statements. This was pass in the Philippines on January 26, 2000 by the self-coloured vote of the members of the accounting system beats Council (ASC). The ASC was the intent accounting standard setting body in the Philippines, when the Philippines decided to squeeze the worldwide chronicle Standards.The same theoretical account was upheld by the supranational be Standards Board, when the last mentioned succeeded the multinational explanation Standards committal in 2001. In the Philippines, the ASC was succeeded by the currently military operation pecuniary account Standards Council (FRSC). The FRSC assists the Board of method of accounting in the last mentioneds function of adopting and promulgating the supranational fiscal reportage Standards. Thus, some(prenominal) the IASB and the topical anestheticly functioning FRSC in the Philippines ar guided by the same Framework. Robles antiophthalmic factor Empleo, 2007) The IFRS for SMEs The Philippine install for Public Accountants (PIcertified national accountant) now recognizes the external news report Standards Boards (IASB) recently released International fiscal describe Standard for runty and Medium-Sized Entities (IFRS for SMEs), as an semiofficial set of accounting standards to be examineed against. (Brozovsky, Christie & adenine Hicks, 2010) The IFRS for SMEs was choose in the Philippines heart and soulive January 1, 2010, and is cognise as the Philippine financial inform Standards for meek-Medium Entities (PFRS for SMEs).The Philippine Securities and transfigure Commission (SEC) adopt a definition of humbled and medium- size of it entities that includes a size criterion. As defined by SEC, an entity is an SME if it is not in the border of register its monetary statements for the purpose of issuing any class of instruments in a national marke t and, it is not a toter of a collateral license issued by a regulatory agency, much(prenominal) as bank (all types of banks), an investment house, a pay come with, an insurance company, a securities broker / dealer, a mutual depot and a pre-need company.The Philippines has been hold by political scientists and economists as a newly modify nation. The country is experiencing speedy economic growth usually export-oriented and on-going industrialization. The score Standards Council (ASC) is prudent for establishing and meliorate a great deal real accounting standards. training of such standards ar based on existent practices in the country, as well as statements and studies issued by other standard setting bodies like the International business relationship Standards Committee (IASC) and the Financial Accounting Standard Board (FASB).The ASC, which was renamed as the Financial reportage Standards Council (FRSC) decided to flip-flop its US-based standards with Int ernational Accounting Standards (IAS), later referred to as IFRS. The Philippines withal adoptive the International Financial reportage Standards in 2005. It modified its accounting practices slightly to adjust to Philippine policies making the Philippine Financial reporting Standard (PFRS), and the Philippine Accounting Standards (PAS).Businesses ar fully awargon of the changes from prevalently accepted accounting principles to IFRS, which now use the new IFRS procedures, and modifications that were enforced taking transaction in 2009. These companies are now preparing their monetary statements in compliance with the PFRS. The Philippines has fully implement the IFRS. In April 2010, The Philippines adopted IFRS for SMEs referred to as Philippine Financial Reporting Standard for SMEs. These standards mess be utilise by an entity that is not a listed company, a large otc company, and a fiscal institution or state-supported utility. (Ibarra & Suez-Sales, 2011)The In ternational Accounting Standards Board ( IASB ) was establish in 2001 as part of the International Accounting Standards Committee ( IASC ) Foundation. One of the objectives of the IASC foundation and of the IASB is to develop, in the universal interest, a single set of high quality, understandable and enforceable global accounting standards that are require high quality, sheer and comparable information in pecuniary statements and other financial coverage to help participants in the worlds expectant markets and other users make economic decisions.The IASB as well as develops and publishes a carve up standard think to utilise to the general purpose and other financial statements of, and other financial reporting by, entities that in many a(prenominal) countries are referred to by a commixture of terms, including subatomic and medium-size entities (SMEs), cloistered entities, and non-publicly accountable entities. That standard is the International Financial Reporting Standards for Small and Medium-sized Entities (IFRS for SMEs).SMEs often produce financial statements simply for the use of tax authorities or other governmental authorities. Financial statements produced totally for those purposes are not necessarily general purpose financial statements. ( bail bond of Accounting and Auditing Researchers, n. d. ) Accounting Policies The IFRS for SMEs is indented for the use of weeny and medium sized entities (SMEs). Small and medium-sized entities are entities that do not have public accountability, and publish general purpose financial statements for outside users.Examples of external users include owners who are not involved in managing the business, existing and potential realizationors and credit rating agencies. Accounting policies are the express principles, bases, conventions, rules and practices applied by an entity in preparing and presenting financial statements. If this IFRS specially addresses a transaction, other typesetters ca se or condition, an entity shall throw this IFRS. However, the entity need not to follow a requirement in this IFRS in the effect of doing so would not be material.If this IFRS specifically address a transaction, other termination or condition, an entitys management shall use its judgement in developing and applying an accounting form _or_ system of government that results in information that is applicable to the economic decision-making needs of users, and original, in that the financial statements represent reliably the financial position, financial performance and notes full stop of the entity polish the economic sum of money of transactions, other events and conditions, and not merely the ratified form are neutral, i. . free from mold are judicious and are do it in all materials respects. An entity shall select and apply its accounting policies systematically for similar transactions, other events and conditions, unless this IFRS specifically requires or permits categorisation of items for which different policies may be appropriate. If this IFRS requires or permits such categorisation, an appropriate accounting policy shall be selected and applied systematically to to apiece one category.An entity shall change an accounting policy but if the change is required by changes to this IFRS, or results in the financial statements providing reliable and more relevant information about the effects or transactions, other events or conditions on the entitys financial position, financial performance or hard exchange liquifys. (Alliance of Accounting and Auditing Researchers, n. d. ) Need of Accounting Information for Small Businesses In order to operate a business effectively, the owner should be assured as to the nature and quantity of each asset, each liability, and the amount of owners equity.For purposes of planning and arrogant business operations, the owner should also hit the sack when, why and how frequently changes occurs in the n on-homogeneous assets, liabilities and the owners equity of the business. Without write unloads, business owners are not able to keep hide of the nature and the amount of the assets, liabilities, and owners equity and the changes that occur in their composition. A good record retentiveness system is usually meaty to provide the necessary information.This system of record keeping should argue the effect of each transaction on the assets, liabilities and owners equity of the business. (Taylor, 2003) good Business Records in that location are several reasons (and profits) for keeping good business records, and many of them are a real a real advantage (1) to show financial standings, (2) to help make important financial decisions, (3) to help accountant VAT appeal it in and salaried it out, (4) to help study in certain cases, and keep the auditing be down, (5) to discuss your financial position with other slew.Unless the owners decide otherwise, there is no licit need for an one-year audit of the records of a fillet of sole bargainer or a partnership. in that respect is, however, a legal financial obligation for an yearbook audit of the accounts of just about express mail companies. there leave behind be some expenses which are partly for business and partly for private purposes. record of business transactions also depends on the size of the business. There backside be no rough and fast categories for size of a business. exclusively obviously a national compass store go forth have a more forward-looking accounting system than a topical anesthetic trader with a market stall.The point at which more complicate records undeniable, will also depend partly on the type of trade. There are threesome types of entity comm lone(prenominal) found rill a business. These are repair traders, Partnerships and Limited Companies. resole traders are persons owning the business which he is course in his own right. Since the person is call ing in his own right he is personalisedly responsible for any debts his business incurs. Partnerships are groups of multitude owning and running the business. It is the individuals in the partnership who are responsible for the partnership debts.Limited Companies are businesses which are owned by at least ii people who may or may not also be involved in the day-to-day running of the business. The owners have a limited personal liability for the debts incurred by the company which is a separate legal person or entity. The day-to-day running of a limited company is entrusted to its directors. The directors of a company may also be the shareholders. (Taylor, 2003) Businesses laughingstock also be classify into three broad categories public companies, private companies, and small businesses.The short letter between the latter(prenominal) two is the size of the company. Though small, these businesses are important in the aggregate as the major motive of new jobs. Small businesses also constitute a major source of clients for local and regional CPA satisfyings. The need for accounting reports varies among the three classes of businesses. Accounting reports are apply to comply with divers(a) government reporting requirements. Primary among these is the need to report a businesss income, personal property, and paysheet to the necessary tax authorities.The relative brilliance of different uses of accounting reports varies with the size of the business. (Brozovsky, Christie amp Hicks, 2010) Accounting Principles and Practices nearly businesses typically use one of two basic accounting methods in their clerking systems cash founding and aggregation basis. temporary hookup nearly businesses use the accrual basis, the intimately appropriate method for a company depends on the trades volume, whether or not you sell on credit, and your business structure. The cash method is the approximately simple in that the books are kept based on the actual flow o f cash in and out of the business.Income is coiffure down when it is received, and expenses are describe when they are really paid. The cash method is used by many sole proprietors and businesses with no roll. From a tax standpoint, it is some epochs advantageous for a new business to use the cash method of accounting. That way, written text income can be put off until the next tax year, while expenses are counted right away. With the accrual method, income and expenses are save as they occur, heedless of whether or not cash has really changed hands. An excellent congressman is a sale on credit.The sale is entered into the books when the invoice is generated instead than when the cash is collected. Likewise, an expense occurs when materials are staged or when a workday has been logged in by an employee, not when the clink is rattling written. The downside of this method is that payment of income taxes on revenue are make before very receiving it. The accrual method is required if annual sales die $5 meg and the venture is organise as a corporation. In addition, businesses with inventory must also use this method.It also is highly recommended for any business that sells on credit, as it more accurately matches income and expenses during a given time period. The cash method may be appropriate for a small, cash-based business or a small service company. (Leonsky, 1998) Accounting is the general process of tracking your income and expenses and wherefore using that data to examine the financial status of your business. The basic accounting quill is the general ledger. It is the place where you keep track of all the business financial transactions.That information is then used to create financial statements such as counterweight sheets and income statements. (Strauss, 2007) An accounting system structures the flow of financial information to provide a complete present of a firms financial activities. There are two types of accounting systems p erformed by small businesses (1) the single-entry system and (2) the double-entry system. The single-entry record-keeping system is occasionally tranquillize found in the very small business. It is not, however, a system recommended for firms that are song to grow and strive effective financial planning.A single entry-system incomplete incorporates a balance sheet nor at one time generates and income statement. A single-entry system is a check book system of accounting reflecting scarce receipts and disbursements. A double-entry system is a type of accounting system that provides a self-balancing mechanism in the form of two counterbalancing entries for each transaction recorded. It can be done with the record-keeping journals and ledgers found in most office allow for retail stores. However, the comparatively simple accounting software programs knowing for small firms are preferable. Longenecker, 2006) Conclusion base on the information gathered by the investigators, the exploreers have come up with a conclusion to the utter problem. The look forer has classified two types of accounting practice/principles performed by small businesses videlicet glob Accounting and semi-formal Accounting. Formal Accounting practice are based on the standards of the International Financial Reporting Standard for Small and Medium-Sized Entities (IFRS for SMEs) The IFRS for SMEs is indented for the use of small and medium sized entities (SMEs).Small and medium-sized entities are entities that are defined as not having public accountability, and do not publish general purpose financial statements for external users. The Semi-Formal Accounting practice is a compounding of the Formal Accounting Practice (based on the IFRS for SMEs), and the Single-entry record keeping or book keeping system. In the Single-Entry system, mostly performed by small businesses, business owners record only the most important or intrinsic transactions for the business which usually co ntain only the following cash, accounts receivable, accounts payable and taxes.However, by performing this system, the owners in time apply some of the standards given by the IFRS for SMEs. Most businesses however, perform only the Single-entry system. It is a much easier and expedient accounting practice that is preferable by the owners of small businesses because of its pretension in storing only the important accounting information needed by such businesses. Recommendation The Single-entry system, for most business owners, is mostly performed for its convenience and completeness. The researcher recommends, however, for the owners to apply the Formal accounting practice.The IFRS for SMEs, formal by the IASB, was make specifically for small businesses to use. This accounting standard is best recommended for small businesses to attain congruity among all other businesses alike. This will not only provide advantage to the owners but also to the users of the accounting informatio n. It is hitherto reminded that smaller businesses such as vendors, sari-sari stores, restaurants or eateries are not recommended to perform such complicated accounting practice but, they are still advised to record accounting information.The recommended accounting practice for such businesses is the Single-entry system. The researchers provide come on recommendations toward the persons involved 1. To the Business Owners of small businesses, they must obey and follow the accounting standards of the International Financial Reporting Standard for Small-Medium Entities (IFRS for SMEs), mentioned in this research, to attain uniformity among other small businesses which practice the accounting standard of the IFRS. 2.To the College of Business Administration and its strength members, in which they can use this research as an instructional material or instrument in teaching their students about topics relating to the research. 3. To the Graduates of the College of Business Administrat ion, who plans to have their own business or put up a small business that this research may serve as a reference and as a guide for their front steps in being entrepreneurs. 4. To the Students of the College of Business Administration, in which they can use this research as a reference material to their academic studies.Bibliography 1. Alliance of Accounting and Auditing Researchers. (n. d. ). International / Philippine Financial Reporting Standard for Small and medium-sized entities (IFRS / PFRS for SMEs). n. d. 2. Brozovsky, John, Nancy Christie, amp Sam Hicks. (2010, July). Accounting for small businesses the role of IFRS. Academic OneFile. Retrieved July 17, 2012, http//go. galegroup. com/ps/i. do? id=GALE%7CA234140898ampv=2. 1ampu=lyceumphampit=rampp=AONEampsw=w 3. Byrd, bloody shame Jane amp Megginson, L. C. (2009).Small Business Management An entrepreneurs Guidebook. (Seventh Edition). recent York McGraw-Hill. 4. Dias, Laura amp Shah, A. J. (2009). Introduction to Business. New York McGraw-Hill. 5. Habaradas, Raymund B. (2008, March). SME development and technology upgrading in Malaysia lessons for the Philippines. Academic OneFile. Retireved July 17, 2012, http//go. galegroup. com/ps/i. do? id=GALE%7CA204419292ampv=2. 1ampu=lyceumphampit=rampp=AONEampsw=w 6. Ibarra, genus Venus and Suez-Sales, M. G. (2011, December). A relation of the International

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Charges against sexting teenagers highlight legal gaps by Alexandra Marks - Essay ExampleWhile the government is doing its best to shelter young people from exploitation in ways it believes are most appropriate, some strongly hold the contrary view that teenagers of today would grow up fine, the same way those before them did, without the need of arbitrary laws that often stereotype and brand them as something they are not or, worse, turn them into something that nightclub abhors-criminals. The article, moreover, elucidates that many of todays minor league are being punished to suffer a penalty for something that some members of society do not even essentially consider as sin. check to them, there are certain things whose magnitude demands for formal well-disposed controls (in the form of laws controlling such behavior), yet there are things that are best dealt with within the family, as they have always been dealt with in the past few years.This issue connects with every facet of social structure by triggering differing opinions on the gravity of the effect as an issue of right and wrong, legal and illegal. Indeed, what is legal does not necessarily mean to be also moral, and vice versa. It is to be noted that every social strata, group, organization, and institution has its own perception of good or bad that, as expected and is but natural, would often come at variance with that of other units of society as explained by its differing social orientations. It is to be remembered that each of these units have influenced in one way or the other the shaping of these teenagers, as well as the shaping of laws and societys general sentiment on the issues. What the Issue Says about Our Society This issue tells us that society is a complex web of differing individuals that shape it and, in turn, are likewise shaped by it. The complexity of how society works is founded on the interplay of several aspects, such as originator, set and norms, and shared or differi ng views of life story in general. Societal values and norms, for example, determine what ways of doing things are acceptable to society and is often the main basis upon which laws are founded, though some concepts pertaining to power and influence cannot be discredited as well. Indeed, some are more powerful and influential than others thus, they are more able to impose their perceived values and norms upon the entire society. Also, there is often, always a variation in what people whitethorn perceive as a shared view among everyone in a society. While most people agree that teenagers need moral guidance or protection, some prefer stringent measures, while others believe that such things are best resolved within the confines of the home and should only be discussed between parents and children. For in societys effort to save these children, it could instead lead it further astray, which takes a herculean effort to reverse.The Relationship between the People Involved and the Larger Society or CommunityWhile the people involved may not feel strongly that this issue is of a matter public concern, still there are some who believe that they exercise a moral function to society as a whole. The latter feel that it is their bounden duty to protect the morals of society. It, however, should be noted that while a teenager may only look at the issue of sexting from his or her viewpoint, our

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Based on your tradition Christianity and the decisions you make based on your values and morals, what is the congruous consumption for YOU in your own work as a technolog - Essay ExampleConsidering all these fact a question arises for each and every respective(prenominal) sooner or later, whichs what is the proper role for the citizen in the society. What should we do for to keep the environment we live in balanced, and pleasant to dwell in? Are we oblige to contribute to the society we live in? Every individual has to find his own answer, or answers for these questions. Those answers come after years of life they are dictated by the kinds of experience the person has. Thus, in my opinion, every viewpoint, considering this question is valu qualified and true in some way, and we have no right to throw stones at tidy sum whose opinion is somehow different from ours.As each and every individual who dwells on our planet I have my own answer on this question. I dont consider it to b e the only true, nor do I reckon it to be suitable for the majority of people in my country. My judgment on the role of the individual in the society is dictated by my social, and, what is even of greater importance, religious background.The specific of my work requires me to be aware of the reasons and principles which exit me in my decision-making process. The issue is that I am a Technology Manager responsible for the technology to support training and content management to our external and internal customers. I am one of the decision makers and I am in direct contact with senior level executives providing input and opinions on decision making. My staff consists of 8 people in which I must manage and provide strong leadership. Thus I feel I have to possess deep understanding of the principles which guide me in my work, in my decision making process, and in my relationships with the colleagues and senior executives. I feel this project can help me to have an insight into my valu es and beliefs it is able to assist me in improving my decision-making and leadership skills.The thing is that the values and morals that guide me in my existence are

The Effects of Animal-Assisted Therapy on Anxiety and Depression among Research Paper

The Effects of Animal- aided Therapy on Anxiety and Depression among Nursing Home Patients - Research Paper illustrationThe relation between animals and humans has always been a powerful bond. For many years, this bond has remained a source of relief and solace for many people who argon suffering or have suffered from emotional or physical pain. This relationship regarding healing power is practiced today and is known as Animal Assisted Therapy or pet therapy (Le Roux and Kemp, 2009). Animal-assisted therapy Animal Assisted Therapy or AAT is a form of therapy in which animals are involved for treatment. AAT helps in improving patients emotional, affable or cognitive functioning. The animals which assist in the therapeutic treatment include farm animals, domesticated pets, and marine mammals. Animal-Assisted Therapy is use to help children and adults in cases where they have experience neglect, abuse, depression, anxiety, undergoing chemotherapy or through other medical treatments etc. Today, Animal Assisted Therapy is gaining much importance and it is noted that it will grow into mainstream healthcare practices. Dogs are in general used for this therapy as they are classified as facilitators to recovery, preventers of sickness and as the predictors of bad health. Moreover, dogs also have excellent sociability and training skills. AAT therapy is now recognize by almost all medical and healthcare professionals. The therapy is basically meant to treat depression, mental disorders, anger, stress, anxiety, loneliness, other mood disorders and psychological health of individuals (Stasi, Amati, and Costa, 2004). Anxiety and stress are regarded as a major cause of diseases of cardiovascular areas. It has been hypothesized by researchers that comrade animals may provide to lessen anxiety and stress levels (Siegel, 1990). Numerous instigators have report lesser readings for blood pressure among children and adults in the presence of such a companion animal during w orrying activities.Animals have been associated with positive effects on patients in a variety of healthcare settings (Friedman et al, 1983). The initial introduction of animals to such settings involved frequent visits to the treatment programs. However, now animals are intentionally involved in treatments via legion(predicate) interventions included in the animal-assisted therapy. Over the past few decades, Animal-assisted therapy or Pet Therapy has gained extensive application and support in almost all parts of the world. In this therapy, the animals are provided with special pieces of training before their interaction with patients. AAT has been shown to have positive mental, physical, motivational and educational effects on participants (Johnson and Haubner, 2008). That is the reason why this therapy is largely used for rehabilitation and recovery of mood disorders. The studies by Muschel, Gagnon et al., Wells, Schnipper and Weber (1984, 2004, 1998, 2005 and 2004) investigated the effect of Animal Assisted Therapy on the cancer patient. All these studies concluded that cancer patients were benefitted from this therapy.

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Land Desertification in China ( only climatic factor) - Essay ExampleSo Chinas arid climate through its consequences of overflows and droughts constitutes a menace to the full-fledged life support of the Chinese and their future generations. In this regard one of the primary disturbances is the functioning of the appropriate technologies aiming at recovery of the degraded countrys.In the point of the discussed theme there are two key terms, namely degradation and desertification. Degradation is the steady deterioration of soil characteristics as a habitat of biota, and reduction of its fertility as a result of the influence of natural or anthropogenic factors. Desertification is a process of irreversible changes in soil and vegetation, and reduction of biological productivity, which in extreme cases can lead to the complete destruction of the biospheric potential and turning of the territory into desert.The primary concern of desertification in China is a food crisis, as the issue is the main cause of aggrieving the countrys stores of wheat and rice, which form the basis of Chinas agriculture. According to a general survey of the country, the total area of regions vulnerable to desertification has reached 34.6 percent of the entire territory (Longjun). In the context of the most grounds think for sowing of the seeds, the percentage of the lands under desertification is critical. Moreover, it rises with the demographic problem of China or the top-priority challenge for survival of the Chinese. Overpopulation of the country is a well-known issue, and desertification in this respect is extremely bad for the great number of people whose needs dont decrease with the degradation of soils.As for the secondary concern of the issue, it deals with the dwindling water supply as well as groundwater decrement. It goes without question that the consumption of water for Chinas agricultural needs, human wants, and for the artificial irrigation of the arid lands substant ially wreaks havoc on the

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International Political Economy - Essay Example(Ttreault and Abel, 1998 p. 3).With reference to the material reality man-to-man actors are expected to be pursuing their self-interest through bargaining and the interplay of the market. (Ttreault and Abel, 1998 p. 3). Similarly considering the ideological reality one would expect to see a multi-faceted bon ton and its potential for improving overall production and wealth skewed in various ways to provide different sorts of short-term advantages for those who can manipulate the organization to conform to specific goals. (Ttreault and Abel, 1998 p. 3). For instance the flow of resources, the availability of money as well as the cost of doing business can be manipulated, even by weak countries if they seize the right moment. While the material reality may be evolving toward a complex interactive system, such an outcome serves to justify and draw one way or another to rig the system to a ill-tempered advantage rather than to structure a mutually beneficial outside(a) economic order likely to raise overall global wealth but unlikely to generate individual distinction or preeminence for particular countries. (Ttreault and Abel, 1998 p. 3).Dependency theory refer to a set of theories, which maintained that third world countries fail to attain adequate and sustainable levels of victimisation as a result of their dependence on the advanced capitalist economies. (Scott and Marshall, 2005). Built upon Lenins theories of imperialism, the theory focused upon the economic penetration of the third world particularly Latin the States by the large capitalist economies. (Lievesley, 2003). Dependency theory was developed in 1960 and called into question the structural developmentalism associated with Raul Presbish as well as the United Nations Economic focussing for Latin America (ECLA), which emerged in 1948 in Santiago, Chile. (Lievesley, 2003). According to the ECLA, the world was regarded as divided into center (the deve loped, industrialized northeasterly) and the periphery (the underdeveloped agricultural South) and the relationship betwixt them was determined by the structure of the world economy. (Lievesley, 2003). The economy of Latin America concentrated on the production of primary inputs for export to the developed industrialized North. Presbish afterward discovered that instead of a mutually advantageous relationship between North and South, there was an unequal exchange with Latin American economies facing a long-term secular decline in their terms of trade thereby resulting in a chronic balance of payment deficits with the periphery having to export more than and more in order to maintain the same levels of manufactured imports. (Lievesley, 2003). The figure in the following page represents the relationship between the developed industrialized North and the underdeveloped agricultural south.Figure 1. Dependency TheoryCore/Metropolitan CentrePowerDevelopmentUnequalExchangePeripheryUnde r developmentMarginal=Dependency Theory Source Lecture Notes.Frank, a German Economist of development was the major contributor to dependency theory who in his apply Capitalism and Underdevelopment in Latin America (1967), concentrated upon the external mechanisms of control exerted by the centre (or metropole) upon the periphery (or satellite). (Lievesley, 2003 Scott and Marshal, 2005). The centre maintained the periphery in a state of underdevelopment for

Capstone Research Project Paper Example | Topics and Well Written Essays - 2750 words

Capstone Project - Research Paper ExampleThe phoner was exercising a share based compensation plan for its top executives comprising of stock options. These were also not reflected in the financial statements. The company is planning to land into partnership for which it requires presenting financial report to IFRS. Negative impact of the fraudulent activity on the company followed by recommendations to CFO The inventory lay aside downs are oft associated with various negative impacts on the composition. It negatively impacts the operating performance of the organizations. It has been seen that the extreme sales growth in companies lead to higher chances of experiencing future inventory write down as compared to the moderate growing firms. The inventory is an important portion in the financial statement of any organization. The cost of goods sold contains inventory portion, which an organization sells during an accounting period. The inventory stands out to be paramount for the business as it helps in the computation of the companys unwashed make headway indirectly. After the gross profit, the net income of the company is obtained by subtracting all the operating expenses from the gross profit figure. Thus, missing entire inventory value in the financial statement leads to misunderstanding of the growth profit as well as the net income of the company. Underestimation or overestimation of the cost of goods sold results in huge differences in the profit figure as well. The manipulation in the financial statements may lead to several consequences. The company might manipulate its financial data in wander to hide the actual financial performance. The financial statement of any organization reflects its financial information based on which the stock prices are changed. This information assists the investors in making their investing decisions. The GAAP reflects true and fair view related to the financial information of any particular company. But many time s it has been seen that the figures in the financial statements get manipulated by the managers of the organizations in such manner that it bears no resemblance with real performance of the company. This can also be termed as the yeasty accounting method. The manipulation in the real figures of the items presented in the financial statement has a negative impact on the stock prices in the financial grocery store and due to which the values get deviated from the actual values. This displays a misleading picture for the market which in turn misleads the investors decisions. Many research studies in the ago have reflected positive abnormal returns because of the changes made in the actual earnings of the organization. The returns get altered depending on the validity of alteration in the total earning gained. If the accounting process is conducted in fair manner then this statement becomes highly profitable for an organization. But in case if manipulations or alterations have been d one on the actual earni

Business plan Essay Example | Topics and Well Written Essays - 2500 words - 1

Business plan - Essay ExampleThe main purpose and oscilloscope of this business plan is to provide general information about the said industry and to highlight the critical areas for successful launching of a new shred selling point at Brent Street London. The data discussed in this study is based on some certain assumptions and has been collected through enactment of sources. A careful attempt has been made to present real period data in the study, however, this information may change at any time due to occurrence of any changes in associated factors, and thus the actual outcomes may differ from the projected results. 1. BUSINESS DESCRIPTION Doramex Ltd. is a famous travel deputation located at 136 Brent Street, London. The small company has a vast experience of 64 years as working in the business since 1947. The average out annual income of the company is around $54, 80,738. Doramex deals with customers belong to entire Europe, North American countries, and China from Asia (C ompany Profile Page). The company has decided to expand its area of operations and for this it intends to treated up an outlet expect Ticketline in London. The new outlet will mainly deal with the selling of airline slatings to the customers at prices lower than the market rate. Although, Express Ticketline will expand its sphere of operations as well as target markets in future, however, initially it will operate as a ticket selling point for local population and the passengers of airline companies like British Airways, Virgin Atlantic Airways, EasyJet, and Atlantic Airlines etc. 1.1 Mission Statement To entertain our customers in terms of their budget, desire, and skill level. To ensure the sustaining of our customers through attractive packages and arrangements 1.2 Vision To go outshine in the field of selling cheap ticket by orbit up strategic agreements with airlines, travel agencies, ground transport companies, and entertainment industry. 1.3 Objectives Express Ticketline is intended to meet the following objectives by the end of first financial year. tax income (through selling of tickets) of $725,000. 25% of tickets will be sold online Maintain a margin of 08% on all airline tickets. 2. INDUSTRY AND MARKET ANALYSIS 2.1 outside(a) Factors on Travel Agencies The competitive marketing environment continuously changes, therefore a well thought-out, composed, detailed and consistent analysis is necessary for best evaluation. blighter analysis is considered as the best way to describe those external factors which cannot be directly catered by an organization. Despite of the fact that PEST analysis is used on the basis of previous data, interestingly it can be used as a forecast model (Wilson and Gilligan, 1998). 2.2 Political Factors Express Ticketline is a travel force which is directly related to airline industry. Any internal or external change in the airline industry will directly affect our agency. The wretched incidents at the start of 21st ce ntury have turned out as the most difficult times for the travel agencies. These incidents included the terrorist attacks in smart York on September 11,

International Economics Research Paper Example | Topics and Well Written Essays - 3500 words

International Economics - Research Paper ExampleCapital pattern ensures that banks internalize losses. This helps guard furbish up insurance policy fund reducing chances of losses by the deposit insurer. The recent economic crisis, which was associate with credit crunch started with the melt down of subprime mortgage, which is directly myrmecophilous on how banks are regulated. In the United States, the move by Clinton and Republican congress to deregulate the banking sector is liable for igniting the 2008 crisis. This paper focuses on the pros and cons of bank regulation and how it relates with global economics. The paper will also address the pros and cons of deregulation in the banking sector as well as how it relates with global economics. Additionally, the paper will study the effects of bank regulation and deregulation on and the financial crisis of 2008. Pros and Cons of Regulation in the banking Sector The regulation process in US is such that a bank is supposed to take immediate moves to reinstate its capital ratio in case Losses occur. In case of losses, banks restore their capital by raising fresh capital or shrinking their asset base. The regulators force the banks to take either of the steps, which prevents instances of failure (Roubini 1-3 Delaney Web). Since United States resulted from confederation of states, there exist duple regulatory systems where banks are regulated by both the state as well as the federal government (Barthy, Liy and Lu 1-5). The 2008 economic crisis triggered numerous changes in bank regulation within United States. The bank regulators increased their inspection on banks particularly on capital and reserves. Additionally, the congress is expected to implement reforms aimed at increasing regulation and make changes on the regulatory systems (Pellerin, Walter and Wescott 1-4). Bank regulation entails chartering and authorizing banks to start business and examination of the activities of the banks through frequent audi ting. The banks regulators in United States include Comptroller of the currency, State Banking Authority, Federal Reserve, and Federal Deposit Insurance Corporation (FDIC) (Pellerin, Walter and Wescott 6-7 Roubini 6-8). Pros of Bank Regulation Like mentioned above, banks regulate their capital by asset shrinking or raising fresh capital. Each of these moves has its pros and cons. In case of asset shrinkage, the effect could be either credit crunch or fire sale. shrinkage of assets through reducing lending, the interest rate increases, which make it hard for firms to borrow money for investments. This results in eventual decrease in employment, which is detriment to the economy (Pellerin, Walter and Wescott 10). Bank regulation helps in protection customers and the taxpayer. The government agencies concerned with regulation of banks supervise the operations of financial institutions preventing them from abusing taxpayers. They ensure that taxpayers are not denied access to deposit insurance as well as loans (Roubini 7). The Federal Reserve ensures that the central bank provides loans to banks. In case of financial crisis, the Federal Reserve inflates the safety net or increases the ease with which banks can access loans from the central bank. Therefore, safety net help to safeguard banks from bank runs reduces systemic risk in addition to reducing the make up of evaluating the health of financial institutions (Pellerin, Walter and Wescott 11-13). Another importance of bank regulation is to ensure safety and soundness regulation. The regulation agencies ensure

Hildren with emotional and behavioural disorders Essay

Hildren with emotional and behavioural disorders - Essay ExampleThe students with severe and profound mental disability, autism and complex needs atomic number 18 offered to follow the Frame Educational Programme for Special Needs Education tailored to meet their needs and built up on the principles of the national course of instruction for compulsory education and reflecting the students special needs http//www.european-agency.org/nat_ovs/czech/9.htmlSEN students need special provisions and former(a) support system according to their individual needs, like lyric therapy, additional teaching staff, psychological counselling, special pedagogical support, more hours, sign language or more material visual, audio or any other kind of compensatory assistance. Through Acts of Legislation, Governments of advanced countries have empowered themselves to open exclusive schools for SEN students and at the same time, have also taken meaningful steps towards consolidation and inclusion of the se students into the mainstream. Special need education within the Education System has been given c arful attention in almost of the countries today.Looked at in this way, inclusion, mute as a movement for educating learners with special educational needs in mainstream schools and classes, is a resolution that emphasizes the leafy vegetableality pole of the dilemma. It focuses on learners who are different in shipway that have the most obvious educational significance, and argues for their right to be educated alongside their peers, within a common institution and, frequently, within a common curriculum Mitchell (2005). Please put page number here I dont have the book. Schools are wary of accepting these students, due to their low attainment, and additional responsibility. Schools are also worried about the extra demands on teachers, peer group, emotional upheavals for normal children and the possibilities of SEN students being ragged by other able-bodied children, and this so, in enmity of inclusion and integration. All learners are the same in their essential human characteristics, in the rights and entitlements which are ascribed to them and in their participation within some more-or-less loosely specify process of education Dyson, Alan, (March 2001). British Journal of Special Education, Volume 28, No. 1, p.25.In Dyson (2001), we come across various methods of inclusions that could be adaptable and challenging and the most important are one-track, dual-tracks and multi-tracks. Almost all the countries that are tuned to inclusion are trying to adapt one system or other and sometimes both according their needs. As an explanation, it could be told that one-track means serving all students in one system, under the same curriculum, same classes without marginalising the SEN people and treating them as equal and confusable to other students. Psychologists feel that this would provide permanent bonding and friendship with normal children and the inferiori ty complex would disappear, as they feel accepted. It also provides challenge, appreciation and hope for future. Theoretically, this is the lift out method in which SEN people do not feel segregated. But the practical challenges facing could be different from the best theory and children with problems might not be able to cope with the pressures and trials of rigorous education. Under such circumstances Dual-Track education could help, by way of

Case Study (Master Degree in Health Psychology) Essay

Case Study (Master Degree in Health Psychology) - Essay ExampleThe onset of this disease therefore is during childhood. Patients suffering from this type of diabetes ar prone to the development of ketoacidocis and therefore insulin therapy is essential for the survival of the patient. It arises due to the loss of beta cell of the islets of Langerhans of the pancrease that are responsible for the production of insulin resulting to reduction in insulin production. In some instances the term Insulin Dependant Diabetes Mellitus (IDDM) can be used interchangeably with type I diabetes. Diabetes type I consists of al to the highest degree 10% of exclusively diabetic patients. Life adjustments programs including exercises and change of diet dont improve the condition because damage has already been caused.Type II diabetes is also referred to as non-insulin dependent diabetes mellitus a great deal abridge as (NIDDM) it is often commonly reported in African Americans, Asian Americans and the aged populations. This type is often associated with obesity in this case the deposition of avoirdupois around the abdominal organs that are around the waste without subcutaneous fat make patients prone to development of insulin resistance. The onset of this condition is during adulthood and is characterized by hyperglycemia (increased blood glucose) as a result of low production of insulin from the pancrease and insulin resistance or overproduction of glucose for example during breakdown of glycogen. Insulin is important in the automobile trunk as it enables the body to use the glucose obtained from diet to produce energy thus in most diabetic patients there is a general feeling of failing due to lack of energy for the body. Lack of insulin can cause two main effects in the body first the body cells are voracious of energy and secondly the increase in concentration of blood glucose may lead to damage of eyes and heart muscles. During insulin resistance the body cells do no n respond to the presence of insulin in the blood. In a normal individual once feed is taken in through the gut the macromolecules in the food are broken down by intestinal enzymes into small micro molecular units for example glucose that can be readily absorbed in the body. Diabetes is often as a result of lack of exercise and therefore in most cases associated with countries from the western or developed world. Normally type II diabetic patients are less prone to development of ketoacidosis however they are likely to develop non-ketoacidonic hypoglycemia which is quite dangerous. Type II diabetes can lead to organ damage an most notably the cardiovascular system. Diabetes type II often remain unnoticed for several years because its conditions are commonly balmy however its long-term effects may be lethal and therefore necessitating frequent clinical checkups to detect the disease at an early stage and most importantly is important to make sure that the body is maintained healthy by doing lots of exercise. Analysis of the problem Imran, a middle aged gay of forty years who recently went for a medical checkup, was found to be diabetic. He was diagnosed of having non-insulin depended diabetes which is commonly referred to as type II diabetes. As a

Tourism in Nova Scotia Case Study Example | Topics and Well Written Essays - 1000 words

Tourism in Nova Scotia - Case Study ExampleShirley Young, Lelang Ott and Barbara Fergin have identified six distinct foodstuff segments from among all Americans travelers who visit Canada. This information has been published in a paper titled Some Practical Consideration in Market Segmentation, which appeared in the August 1978 issue of the Journal of Marketing (Czinkota, Ronkainen. P-633).Of the six segments that have been identified four segments can be recognized as being a future customer base for Nova Scotia. The benefit Matching model suggests that Nova Scotia has all possible attributes that can satisfy travelers from each of the four prospective segments (See Table Below).Nova Scotia is a place down of contrast therefore it can provide a variety of benefits to visitors. The entire province has a long scenic coastline with the Bay of Fundy serving as a special attraction because of unusually high high-tides that occur in the region. The interior of the province has natural forests and mountain ranges which allow visitors to observe the wild life or enjoy a memorable trekking and cycling experience. The rich history and the cultural heritage of the province provide foreigners with a unique experience. The extensive coastline presents abundant options for any one seeking water sports. Due to the diverse benefits that it offers Nova Scotia can provide a 100% satisfaction where benefits are concerned. (Destination Southwest Nova.com) Therefore a tops(p) match is obtained for each of the four market segments when the benefit matching model is applied (See Table Above). Family Sightseers, Outdoor Vacationers, resort Vacationers and Foreign Vacationers constitute 70% of the sum of money US citizens who visit Nova Scotia. Therefore these segments are vital for Nova Scotia and the promotional campaign must be designed with this in mind.An Analysis of Prior Positioning Attempts for promotion of Tourism in Nova Scotia and Recommendations for Improvement of P romotional StrategyThere has never been constancy in the promotional strategy implemented by Nova Scotias tourism authority. The habitual change in positioning has resulted in minimum impact where rise in market share is concerned lack of constancy has also contributed to creating a confused image of the province in the minds of its potential customers. The earlier promotions have concentrated on benefits without any concern for the uniqueness of the place. Some examples of the

My Experiences with Writing Essay Example | Topics and Well Written Essays - 750 words

My Experiences with Writing - Essay ExampleWriting is how I express myself best. It is through writing that I can reveal the information or friendship that I establish to a reader or my audience. For example, upon reading my notes in preparation for examinations, I write to establish how best I have memorized the chief(prenominal) points. In this regard, I rest assured that when the day of examinations approaches, I will respond to the set questions without much of a problem. There are also instances where I write to free myself from distressing thoughts, such as pressing issues. I always feel relieved when I scribble my painful feelings away.I mean writing is one of the best ways to communicate. One of my writing successes has been taking part in essay writing competitions and winning several awards. This makes me happy keen that I conveyed my points and ideas successfully. Also, it feels good to learn that you have an audience who can appreciate your writing skills or your wri tten pieces of work. This gives me the strength to write even better. However, I have encountered disheartening experiences where I learnt that, as an international student, I cannot get employment in the U.S. I have always admired living and working in America when I complete my education. However, this destroys my morale and further chips away at my abilities.Words, language, and written communication form distinctive parts of my life. Particularly, I use row to express my ideas and views by constructing sentences and expressions.

The culture of caution Essay Example | Topics and Well Written Essays - 1250 words

The culture of caution - Essay ExampleWhat does Patterson mean by the culture of caution Use his analysis of the life of Marcus Garvey and the immigrants experience to enlarge how that theory plays out. How does he link the life of Garvey, Powell and Farrakhan and immigrants to that culture of caution This insecurity has as well as brought about a theory that Caribbeans, especially the Anglophone Caribbeans perform much part abroad than they do on their homeland. For example, Marcus Garvey of Jamaica was able to galvanize Black Americas into crookion, to defend their human rights, decades ago George Padmore of Trinidad was also able to champion postwar African liberty movement, has brought about a high degree of paternity for the nation of Ghana, as the first nation to be independent in Black Africa. Arthur Lewis of Saint Lucia was ineffective to gain employment or opportunities that fit his talents at home, so he migrated to England and then the United states, where he had an outstanding public service career and was also a distinguished academician which led to his being awarded the Nobel Prize for his amazing work on Third World economics.The functions of the immigrant organizations in North America allow in the implementation of the various immigration laws, issuance of travel documents, carrying out Checks for Case Processing Fees, and the checking of immigrants into the US to ensure ensure that they qualify under the provisions of the immigration and Nationality Act.The immigrant organizations also make sure that criminal aliens and immigrants involved in crime, who have been incarcerated within the federal, state or local prison facilities are not just now let into the community again, after they might have completed their sentences. Immigrant organizations avail field level law enforcement officers of the training programs required of them, like programs for correctional personnel, and providing certified instructors to conduct such trainings. Immigrant authorities use the National Security Entry-Exit Registration System (NSEERS) to determine when a high-risk alien overstays his visa or fails to theme his address and activities after 30 days in the United States. It is vital for state and local police officers have access to information, and are able to act upon such information when they meet an NSEERS violator, for example, in a traffic stop. Also, if a criminal alien is purposely avoiding contact with law enforcement agencies, this might be the unless possible way to stop him, and maybe defuse a possible terrorist attack. Other functions of immigration authorities include the Arrest of Suspected Terrorists, Observations of Potential Terrorist Activity, Interception of immigrant or Alien Smuggling and Arrest of Absconders The immigrant organizations in the United States also serve to ensure that immigrants into the United States qualify under the provisions of the Immigration and Nationality Act. The second fraction al of the 19th century was characterized by an increase in westward expansion, and industrialization. Also, there was an influx of millions of immigrants. A lot of native-born Americans began to clamor for implementation if immigration restrictions, that others supported the Americanization of these

Alternative Assessment Essay Example for Free

Alternative estimate EssayConsequently, estimate has alike to a lower placegone a massive reform. This has led to a wider mould of judgment now than there was twenty-five years ago (Gipps, 1994). Evidence has shown that educational systems have undergone judicial decision reforms, which atomic number 18 coincident with curriculum reforms (Nitko, 1995). A anatomy of estimate methods have been applied in the gold coastian educational system since the introduction of directing in the country (MOE, 1987). The educational reform in Ghana began with the hope that education was to be more than practical and examinations should be based on practical oriented syllabus. What had emerged was that the cost and difficulties involved in assessing savants practical take a crap and the unreliability of t unmarriedlyers assessment had resulted in a return to the status quo, that is pen and paper tests. Currently, Ghanaian teachers tend to monitor students understanding through pe n-and-paper tests and exercises in class, and incline through the syllabus and textbook with little or no attempt to use new instructional strategies if students do not understand the material. The use of pen-and-paper tests has been utilise almost exclusively by schools to monitor students achievement.These tools have also dominated examination for the 1 professional certification of teacher and college admission. These strategies of assessing students have come under severe criticism by many a(prenominal) educators (Wolf, 19891). The perception that much of what gets tested is not relevant or has not been taught to students has been a source of concern to many educators and parents. Such concerns have do educators direct their attention to a new approach to testing variously described as performance assessment, true(p) assessment, portfolio assessment, and substitute(a)assessment (Winzer, 1992). The Curriculum and Evaluation Standards for School Mathematics (NCTM, 1989) call for signifi crumbt change in the elan maths is taught. In conjunction with this demand for change in mathematics instruction, a change format for assessing students is needed. To record these new expressions of teaching and learning, secondary assessments have emerged as the vehicle by which students and teachers shtup organise, manage and analyse life inside and outside the school.One of the most exciting and liberating things more or less the current interest in assessment is the recognition that numerous assessment tools are available to schools, districts, and states that are developing new assessment systems. These tools range from standardized fixed-response tests to picks such(prenominal) as performance assessment, exhibitions, portfolios, and observance scales. However, in Ghana, secondary assessment is relatively an unknown concept and and few researches have been conducted in this area. Each type of assessment brings with it several(predicate) strengths and we aknesses to the enigma of fair and equitable assessment.Recognizing the complexity of understanding performance or success for individuals, it is virtually impossible that any single tool will 2 do the job of fairly assessing student performance. Instead, the National Center for Research on Evaluation, Standards, and Student Testing (1996) suggests that an assessment system made up of multiple assessments (including norm-referenced or criterion-referenced assessments, alternate assessments, and classroom assessments) can produce comprehensive, credible, dependable entropy upon which important decisions can be made about students, schools, districts, or states. Since the influence of testing on curriculum and instruction is now widely acknowledged, educators, policymakers, and others are turning to election assessment methods as a tool for educational reform. The movement away from traditional, multiplechoice tests to alternative assessments, variously called authentic assessment or performance assessment, has included a wide variety of strategies such as open-ended questions, exhibits, demonstrations, hands-on execution of experiments, computing machine simulations, piece of write in many disciplines, and portfolios of student execution over magazine.These terms and assessment strategies have led the quest for more meaningful assessments which better beguile the significant outcomes we want students to achieve and better match the kinds of tasks which they will need to accomplish in order to assure their future success. Billions of dollars are spent each year on education, yet there is widespread dissatisfaction with our educational system among educators, parents, policymakers, and the business community. Efforts to reform and restructure schools have foc utilise attention on the employment of assessment in school improvement.3.After years of increases in the quantity of formalized testing and the consequences of poor test scores, many educators hav e begun to strongly knock the measures used to monitor student performance and evaluate programs. They claim that traditional measures fail to assess significant learning outcomes and thereby undermine curriculum, instruction, and policy decisions. The way in which students are assessed fundamentally affects their learning. Good assessment practice is designed to ensure that, in order to pass the module or programme, students have to lay out they have achieved the intended learning outcomes.To test a wide range of intended learning outcomes, diversity of assessment practice between and within different subjects is to be expected and welcomed, requiring and enabling students to demonstrate their capabilities and achievements within each module or programme. The aim of this paper is to bequeath a guide to the range of alternative assessment tools available, to discuss the potential benefits and difficulties in using the approach and suggest a process for its use. Alternative Assess ment Alternative assessment is a generic term referring to the new forms of assessment (Winzer, 1992).It includes a variety of instruments that can be adapted to varying situations. The teacher and the students can collaboratively decide which procedures are to be used for assessment (Huerta Macias 1995). Individual students are also often given the responsibility of selecting specific products of their hold on which they will be assessed. It provides the students with the opportunity to take a hop on his/her learning 4 experience, pointing out what he/she understands, and the factors that contribute to his/her neediness of understanding.The main goal of alternative assessment is to gather evidence about how students are approaching, processing, and finish real-life tasks in a particular domain (Garcia and Pearson, 1994). Alternative assessment may include interviews with students, journal writing by students, developing portfolios of students work and writing of reflections. Al so, students are encouraged to engage in small co-operative group learning and may be assessed individually and jointly.Alternative assessment, most importantly, provides alternative to traditional assessment in that it i. ii.does not intrude on regular classroom activities provides multiple indices that can be used to gauge students progress and iii. provides information on the strengths and weaknesses of each individual student (Huerta-Macias, 1995 p. 9)One of the major advantages of alternative assessment as a tool for assessing students is that it empowers students to become partners and decision makers in their learning (Smolen et al 1995). Curran (1997) in his film with middle level educators found that alternative assessment is most valuable for students involvement in metacognitive learning.Vlaskamp (1995) found that alternative assessment processes engage students to become active agent in learning. The processes domiciliate them opportunities for reflection and to be s ightful respondents and judges of their own learning. Lee (1996) 5 found that the real value of alternative assessment is an information source for teachers and a learning tool for the students. Alternative assessment includes a variety of instruments that can be adapted to varying situations.These instruments include the use of checklist of students doings or product, journals, reading log, videos of role plays, audio tape of discussions, self evaluation, questionnaire, work samples and teacher observation of anecdotal records (Huerta-Macias, 1995, p. 12). According to her, the teacher or instructor and students can collaboratively decide which procedures are to be used for assessment in a given class. Individual students are also given the responsibility of selecting specific products of their work on which they will be assessed.Portfolio Assessment The concept of portfolio assessment comes from the field of fine arts in which portfolios are used to demonstrate the depth and win d of an artists talents and capabilities. A portfolio is a systematic, well organised collection of evidence used to monitor the growth of a students knowledge, skills and attitudes (Bonnestetter, 1994). It is a purposeful collection of students work that exhibits to the students and others the students efforts, progress or achievement in (a) given area(s) (Reckase 1995). This collection according to them should include ?Student partnership in selection of portfolio contents ? The criteria for selection, and evidence of student self-reflection (p. 12) To fulfil the purpose of portfolio assessment as a methodology based on multiple measures and senior high content validity, the portfolio is to be composed of materials that 6 should be selected jointly by the student and the teacher to reflect the students work over the entire schooling period. activities. To athletic supporter the students select materials for the portfolio, a set of guidelines should be made available to the stud ents.The guidelines include how the content of the All work are to be taken directly from the classroom portfolio is to be selected and the criteria that would be used to assess the portfolios. The contents of the students portfolios are to include the following i. ii. iii. iv. individual assignments (homework and tests) group assignments self reflection on each selected student or group work group reflection on group work. The reflections are to indicate evidence of learning mathematics in the school, what they know and can do.They are also to exempt what they have tacit and the action that contributes to their understanding. They are to identify what they still do not understand and explain the cause of their lack of understanding and what they can do to change the situation. Journal A journal is a daily or workweekly record of occurrences, experiences or observations (Berenson and Carter, 1995). Journal writing by students can be used to record the daily and weekly mathematics learning experiences and the attitude of students towards mathematics.The journal can be used to maintenance track of the students progress inmathematics and to gain insight into the understanding and misunderstanding of the 7 student. The journal can also be used to document the students attitudinal changes during the project. Students are asked to compose three sets of journals in each semester (term). The first one is to be written during the first week of the semester (term), the second in the fourth week and the third journal in the last week of the semester (term). At the beginning of the semester(term), the students should be asked to write journals to indicate their previous and current feelings about mathematics.They are also to assess their strengths and weaknesses in mathematics, pointing out the factors that contributed to their failure or success and describe what they need to do. During the fourth week of the semester, the students would be asked again to write journ als to identify ideas they understood easily during discussions with the teacher or their colleagues, and then explain why it was easy for them to understand such ideas. They are to identify ideas, which are still difficult for them to understand, and explain why they thnk they are having such difficulties in comprehending these ideas.They are to comment on a homework or class test they did, and explain why they thought they did well or did not do well. They are to identify aspects of their work that needed improvement. They are also to explain what they learned from doing homework or taking a test and state what they would do differently if they are to do the homework or take the test again. During the last week of the semester(term), students are to write another journal. They should be asked to express their feelings of the test, classwork, homework etc, and their feeling about mathematics.They are to state whether there is any improvement in 8 their learning or understanding of mathematics, and identify things, which contribute to their understanding or lack of understanding. Journal writing can be used as performer of regularly center on course progress and possible modifications. The journals are the first step in placing the responsibility for learning with the students. Research had found that the journal was an important diagnostic tool in three important slipway. First, as a writing sample, it provided information about students strengths and weaknesses in mathematics.Second, the journals gave an indication of how the students perceived themselves, and finally, the journals revealed students perceptions of the mathematics learning process. The journal the students write will help teachers to know early in the course how students perceived themselves as mathematics learners and how they understood the learning process entailed. Whenever their work was seen, evaluations were made which either corroborated their assessment or highlighted their misc onceptions. With this information, the students will be helped to become better more efficient learners.When misconceptions are discovered, students will be helped to establish realistic expectations about what mathematics skills they need to achieve their goals. In fact, the first journal they write is an important point of reference when working with individual students and helping them to identify their objectives during the learning process. Research findings show that journal writing provides the opportunities for the students to reflect on the learning process, and to develop new learning skills. These opportunities will help the students to identify differences between their school experiences and those they are encountering at college.9 Challenges Testing for accountability purpose is essentially large scale testing and for this reason it relies on tests that are relatively cheap, brief, offer broad but shallow coverage, are easy to score and reliable (Gipps, 1994). Alternat ive assessment by contrast is timeconsuming, tends to provide detailed multi- dimensional information about a particular skill or area (and because of time factor, depth may be exchanged for breadth), scoring is generally complex and usually involves the classroom teacher Standardisation of the performance is not possible and therefore reliability in the traditional sense is not high (Mehrens, 1992).However, alternative assessment in general, has become the cornerstone of educational reform movement. The arguments for using these forms of assessment to support instructional practice are that (i) they engage students in tasks that are more comprehensive and undifferentiated with the goals of a discipline or resonant with the desired outcomes of educational process (ii) they provide detailed evidence about students thinking that enables more specific instructional decision making and (iii) they encourage students to take active role in their own assessment enabling a sharing respons ibility for learning (LeMahieu, et.al. 1995, p11)Many educators are of the view that alternative assessment must be held to the same stringent standard of reliability, validity and objectiveness as those achieved by standardised norm referenced assessment, if it is to provide credible and legally defensible measure of learning and performance (Linn and Burtin, 1994). 10 Objections to alternative assessment are often voiced in terms of validity, reliability and objectivity. Questions that focus around these issues are i. ii. iii. Does the instrument measure what it is supposed to measure? Is the instrument consistent in its measurement?Is the instrument unbiased? (Garcia and Pearson, 1994). Alternative assessment represents the best of worlds in that it looks at actual performance on real life tasks, such as writing, self-editing, reading, participation in collaborative work, and doing a demonstration in front of a group. These procedures are in themselves valid (Garcia and Pearso n, 1994). As regards reliability of alternative assessment, Huerta Macias (1955), mentions triangulation as a means of ensuring reliability in a qualitative research. In qualitative research, triangulation refers to the combination of methodologies to strengthen a study design.When applied to alternative assessment, triangulation refers to the collection of data/information from three difference sources/perspectives teacher, student, and parent. On the question of objectivity of alternative assessment, research findings show that, standardised tests merely represent pact among a number of people on scoring procedures, format or content. These individuals are not objective they just collectively shared the same biases. In this regard, Huerta Marcias (1995) says that standardised test is not more objective than an alternative assessment.Other challenges of alternative assessment have to do with curriculum and instructional practice. Torrance (1993) reviewed the impact alternative assessment has on curricular and instructional practice in the context of the National Assessment in England and Wales. Among the concerns raised were exorbitant demands on teachers, adding up 11 to two to three hours of extra work daily. Teachers also reported dissatisfaction with managing assessment interactions with small groups of students while trying to maintain the focus of all students.Torrance (1993) concluded that teachers toughened assessment as a special activity set apart from teaching, and they felt obliged to do this by the instructions they received, a vision at odds with the integrated assessment and instruction offered by alternative assessment advocates. The question of relative practicality of alternative and traditional assessment in terms of time consumption has been raised by many authors (Linn, 1993 Gipps 1994). Research results indicate that alternative assessment is not more time consuming than traditional assessment on the part of the students.Research ha s shown that students can cope with the time demands of the alternative assessment(Eshun Abledu, 2000). educational Implications and Recommendations The following educational implications and recommendations are made for improving the academic performance and enhancing peremptory attitude of students in mathematics i. Through alternative assessment processes, the teacher is given the opportunity to know from the students journals and portfolios the positive and negative points of his teaching process and work out strategies for his subsequent teaching. ii.Alternative assessment processes offer a chance for the development of better student- student and student-teacher relationship. During their group work and discussions of their journals with the teacher a affable climate is generated which helps them to get to know one another better. 12 iii. With alternative assessment the teacher is given a chance to break the everyday compressed teaching routine. Activities are organised fo r the students that create a pleasant and motivating atmosphere in the classroom, which revives the interest of the pupils for the subject.iv. Alternative assessment processes lead to discovery learning and planning. Thus, it is valuable for increasing and maintaining the efficiency of the skills and concepts that the students learn. However, it makes heavy demands on the teacher to plan activities for the students. v. Students who have language problems will be unwilling to communicate in writing with the teacher. Teachers who use alternative assessment processes should rely more on oral interview than the writing of journal. vi.The positive benefits of alternative assessment lie not only in itsimplementation but also in the teachers ability to extend and enrich the curriculum through the activities he/she arranges for the students. Thorough planning and understanding of the skills students must develop are prerequisite to successful implementation of alternative assessment process es.Teachers must be trained to live up to the task. It is recommended therefore that pre-service teachers be introduced to the alternative assessment processes. In-service and induction courses on alternative assessment can be organised for teachers who are already teaching.This training is worthwhile since teachers will have the means to bring about higher achievement in mathematics and higher attitudinal changes in female pre-service teachers towards mathematics. 13 vii. Teachers need to provide many opportunities for students to explore and reflect on mathematical concepts. Having students talk and write about mathematical concepts and how these ideas are applied in various problems situation can strengthen their understanding and provide valuable information to the teachers.It is therefore recommended that mathematics concepts be presented to students through the alternative assessment processes. This will then enhance the current programme of promoting the interest of girls in Science, Technology and Mathematics Education (STME). viii. To evaluate our programmes and the progress students are making, me must look beyond the current traditional assessment alone, and find better ways of assessing students creativity, ability, and sensitivity in mathematics. The point is, continuous assessment ought to provide a more comprehensive view of pupils all-round performance.The Ministry of Education (MOE), the Ghana Education emolument (GES) and other policy makers on education must adopt alternative assessment to improve female students performance and attitudes in mathematics. Conclusion Knowing mathematics is doing mathematics. We need to create situations where students can be active, creative, and responsive to the physical world. I believe that to learn mathematics, students must construct it for themselves.They can only do that by exploring, justifying, representing, discussing, using, describing, investigating, 14predicting, in short by being active in the world. Alternative assessment is an ideal activity for such processes. Reference Brady, R. (1991). A squiffy Look at Student Problem Solving and the Teaching of Mathematics Predicaments and Possibilities.School Social Science and Mathematics. 91(4), 144-150. Eshun B. A and Abledu, G. 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