Sociology Research Paper Example | Topics and Well Written Essays - 250 words - 4

Humanism - Research Paper Example History can show the perils of ethnocentrism. The Third Reich is an extraordinary case of ethnocentrism. Hitler felt the best approach to secure his Aryan race was to slaughter substandard races. The decimation in Rwanda submitted by the Hutus against the Tutsis is another outrageous case of ethnocentrism. Servitude was a type of ethnocentrism. Today instances of ethnocentrism are racial oppressor and radical Islam. These gatherings are at war with every single other culture. So as to secure their boss culture, ethnocentrism adherents battle every single other gathering. The threats of ethnocentrism are the explanations behind social mix. Because of current innovation, war, and populace development, the world is contracting. Enormous lumps of one culture or individuals are getting less normal. Except if living in a secluded area, where one never leaves and others don't visit, people will experience various societies during their life expectancy. Particularly in America, where numerous societies live, work, and make up networks, the requirement for social joining is fundamental. Increasingly social incorporation will reduce the brutality, segregation, and verbal hostility between societies. The less viciousness in the middle of races will assist networks with getting along and diminish detest

Textual analysis Essay Example | Topics and Well Written Essays - 1250 words - 1

Printed examination - Essay Example In Chapters I-6 in Section IV, the subject of conversation was loaded up with how the fighter should remove himself from the foe so he won't stop for a second to kill. This subject thusly influenced how Grossman composed the book as talked about executing calmly and equitably simply like his contention s in the book. For instance, he discussed the inclination of an executioner truly to the point of being easygoing. In this example, he stowed away under the cover of studies to make the conversation generic and apparently objective and accomplish an enthusiastic separation that empowered his book to convey the contention of Ben Shalit saying; â€Å"To me they were not exactly animals†. Expanding the separation between the warriors †regardless of whether by underlining their disparities or by expanding the chain of obligation between the attacker and his casualty takes into consideration an expansion in the level of hostility †Ben Shalit. There are additionally a few ideas in the book that have influenced Grossman’s composing style to be far off and separated. These ideas are authority or the closeness and power of a requesting pioneer to the subject that is seen really makes an individual or warrior operational to execute. Next is through the gathering remission whereby the individual feel less regretful to murder when a genuine gathering has a help for the execute. The separation of the survivor of which Grossman has coincidentally embraced in the composing style of the book which fell under two classes of good separation and mechanical separation. Moral separation is the denunciation of the adversary that legitimizes pernicious activity while mechanical separation lessens the demonstration of murdering to a sterile computer game, warm sight, expert marksman sight or other sort of mechanical support that disengages the executioner from his casualty. In a similar way that he discussed slaughtering as a far off and dispassionate thing as best

How Has Information Bout Neptune Been Gatheres Essay Example for Free

How Has Information Bout Neptune Been Gatheres Essay How has data about Neptune been assembled? At the point when Neptune was first observed by Galileo Galilei it was believed to be only a star. Neptune was first seen by Johann Galle and Heinrich D’Arrest on the 23rd of September motel 1846. On August 25 1989 the Voyager 2 flew by the planet and it got a large number of pictures which gave us the greater part of the data we have about Neptune today. The a large number of pictures that the Voyager 2 took were pictures of Neptune’s moons and rings. This flyby by the Voyager 2 gave us the vast majority of the data we have about Neptune today. The Voyager is the main rocket which has flown by Neptune and has gotten data. In 1998 researchers utilized telescopes on earth just as telescopes in space to see Neptune’s ring circular segments (the ring curves are the rings of Neptune however now they were believed to be similar to half rings around Neptune. The rings had all the earmarks of being a half molded in light of Neptune’s moons) just as its rings. Neptune has been concentrated from the beginning it is an extremely testing task because of the way that the planet is a little plate molded article and furthermore in light of the fact that Neptune’s pictures are exceptionally obscured due to the separation among Earth and Neptune, Earth’s air additionally makes the pictures be obscured. The Hubble rocket has likewise been utilized to discover data about the planet Neptune. The Hubble shuttle is a gadget which has been sent into space by NASA. Neptune’s position in our nearby planetary group Neptune is the eighth planet from our sun and the fifth most remote planet from our Earth. It is additionally the last gas planet in our nearby planetary group. The separation between our sun and Neptune is 30.06 AU (cosmic units).Neptune’s good ways from our earth is 29.06 AU (galactic units). Neptune’s circle around the Sun Neptune spins/circles around the Sun once every 164.79 Earth years or once every 60.190 Earth days. Neptune goes at a normal speed of 12,253 miles/hour or 19,720 km for each hour in its circle around the sun.

Third Culture Kid Turning your story into a startup

Written by Jedidiah San Juan Silud,  Masters in International Business student at Hults London campus. A little about me Yo yo! I’m Jay. I’m a third culture kid someone who has lived somewhere else, for longer than I have in my parents’ passport countries. I was born in Manila, grew up in Guang Zhou and Beijing, lived in Hong Kong to study fashion design, and moved to London to complete my BA in Fashion Marketing and Management. Now I’m at Hult completing my Masters degree in International Business, specializing in Marketing. Jay shares her story about growing up in different countries and culture. I have founded two startups; Third Culture Kid and LINQE (a tech startup that I was endorsed the Tier 1 Graduate Entrepreneurship Visa for), a side clothing business WORDVOMIT, and right now I’m doing an internship at ENKI where I have been offered a full-time role post-graduation. I also made it on to the Dean’s list this semester! (Whoop whoop-this made mom and dad really happy!) It wasn’t until my leadership skills course with David James that I truly understood the connection between marketing and emotion. Not your typical â€Å"business student† I had done some of my own business through â€Å"closet sales† on Facebook back in high school, but other than that before coming to Hult my experience in business was quite limited. I had some general knowledge on marketing products and building a brand, but it wasn’t until my leadership skills course with David James that I truly understood the connection between marketing and emotion. I learned that the best brands have an emotional connection with their audience, and they don’t do it in a manipulative way, they do it by sharing a common purpose with their consumers. When I understood this, I realized I could turn Third Culture Kid into something more than just an idea; I could build a brand around it. A brand that had a purpose. [Tweet Build an emotional connection w/ your Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Hult Rotation offers you a chance to study in a truly global way. Our rotation program allows you to study and be immersed in some of the finest cities in the world. 📠¸: @jasminmanzano . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . Each year, Hult seeks to enroll a talented and ambitious incoming class from all over the world. We look for diverse students with a wide range of experiences, perspectives, and interests—students who will thrive in our unique educational atmosphere. Are you ready for a truly global experience? 📠¸: @iambrunadiniz . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . We’re excited to start 2020 on a ranking high! Hult is proud to have been placed #28 in Poets Quants 2020 rankings for Best Undergraduate Business Schools in the US. Taking a huge leap of 32 places from our 2019 position, we’re also very happy to have secured top positions in key categories like: life-changing experience, practicality of the degree, and global immersion. . With five global campuses, a student body of over 130 nationalities, and a learn-by-doing approach—Hult offers a student experience like no other. . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . â€Å"I’m from an engineering background and needed a whole new skill set for the industry I wanted to switch to. I learned a lot about myself and how I deal with being out of my comfort zone. I learned both soft and hard skills, from how to work in very diverse teams to key accounting metrics and strategy. I was surprised by how weak I was at certain tasks in English or how strong I actually was in other areas. Hult gave me opportunities to try new things and meet people from places I never thought I would have friends. . My internship experiences gave me the chance to broaden my view of different cultures and different companies. I had the opportunity to work and live with people whose values differed from people in my home country. I thought that this would be difficult, but it gave me the chance to reflect on my own values and assess if they were a result of my home country environment or if they were intrinsically mine. . Diederick ter Kulve (@diederick.terkulve) Netherlands Masters in International Business . Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021 Say a big hello to our Bachelor of Business Administration program cover star, Elisa Orus Plana âÅ" ¨ . â€Å"I’m excited for the future—especially that I cant predict whats going to happen. Maybe Ill end up in Mexico working for a trading company or maybe in Africa, developing my own business. Everything is possible, and the options are constantly changing. I love the idea that Im never going to be stuck doing the same job until the end of my life if I dont want it to be like this. . Hult really supports me and my ambitions and truly believes that we deserve to be considered as professionals as well as students. Here, I get to express not just my opinions but all elements of myself. From my creative side with the Fashion Society to my finance and business sides in Trading Club and the Management Consulting Club. We get a different type of learning here. Not just essential knowledge and theory, but practical skills and mindset. The school is always evolving. We’re encouraged to innovate and to always look for new ways of doing traditional things. We learn how to be more confident and become aware of how we can impact our environment. The school aims to help you become a better version of yourself and to stand out from the crowd.â€Å" . Elisa Orus Plana French Bachelor of Business Administration Class of 2021"> During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. During the final days of 2019, you probably reflected on what you’ve accomplished this year—and even this decade—and what you’d like to achieve in 2020. Let us know in the comments below. â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"The first time we did group work on the program, I went head-to-head with a colleague. It taught me a lot about how I see people, how people see me, and how conflict can be resolved in a kind and productive way. The best feedback you get, when delivered constructively, is the most critical because it really feeds into how you lead. I’ve completely reversed my leadership style—the result is so much richer and more powerful when you lead from behind and lead with strength. . Studying in tandem with working, whilst challenging, gave me the perfect platform to directly apply learning concepts into my business environment, the competitive landscape, and the real-estate industry as a whole. When I started the program, I was very happy in my corporate role. But my courage and aspirations grew to the point that I took on a whole new direction. Having my career coach, Joanna, as a sounding board allowed me to really be strategic and get to know myself. She coached me thro ugh all the interviews, the research, and the questions. It went in parallel with what I was doing academically and after six months everything just clicked. . I went into the EMBA knowing I had nothing to lose and I’ve come out with everything. Great strength, global friends, amazing learning, mentors from professors, a job I love, and the knowledge that I can set my mind to achieve anything and with the right support and resources I’ll get there.† . Kashani Wijetunga British, New Zealand Sri Lankan Associate Director Senior Strategy Consultant CBRE EMBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . â€Å"It was now or never. I knew that I’d have likely stayed in my neighborhood for years to come if I didn’t take this opportunity. I’d not lived or studied outside of the U.S. before. So I left my job as a global strategist at an advertising agency and moved halfway around the world. I’ve come back a more culturally aware, well-versed person. I’ve realized that everything is a learning experience and an opportunity for growth. Ill definitely carry this mindset with me into the future. Technology and social media allow us to be different people in several places at once. Im excited to see how I can establish myself in whatever city Ill be lucky enough to call home and still maintain deep connections with people all over the world. I’m inspired by my classmates every day. Hearing some of their life stories and how getting this degree fits into their greater mission has been very humbling. My biggest challenge has been finding the ‘right’ path for me. There have been rooms Ive felt like I shouldnt be in, but now Im proud to feel as though I truly belong, wherever I am.† . Dwayne Logan, Jnr. American MBA Class of 2019 . Happy New Year, Hultians! . Happy New Year, Hultians! .

This Little Light of Mine A Satire - 1048 Words

Katherine Snyder Professor Gardner GSTR 110: H 16 September 2013 A group of very passionate Christians appears at one of the crosswalks of Berea College. Heatedly, they scream at the pedestrians and students and faculty and anyone with hearing intact of the wickedness of the onlookers’ ways and the eternal damnation to which their current life leads them. As obviously necessitated by their religious beliefs, these kind folk attempt to carry out a principle mandate set forth by their God, our Lord and Savior, Jesus Christ: to convert, and therefore save, the sinners of this world. Walking away, though, one must wonder if there is not a more efficient way to proselytize the lost sheep of the world. As surely as this work must be†¦show more content†¦The mere idea that religion is a personal venture, one that needs or asks not to be meddled with (especially by those who say that it is God’s plan that determines the journey) is tom-foolery, meant to draw the evangelic from his path to your enlightenment. Most revolting is the i dea that God is potentially present in all religions, interpreted in a myriad of ways like any single aspect of life. There is one true God and he will send cleansing fire to scour this earth of those who believe differently. If we reach to our King James Bible, we find support even there for this approach to novitiates. â€Å"And it came to pass about three months after, that it was told Judah, saying, Tamar thy daughter in law hath played the harlot; and also, behold, she is with child by whoredom. And Judah said, bring her forth, and let her be burnt† (Gen 38:24). As well, God recruited Moses, a great man who became the savoir of the Jews, with a burning bush (Exo 3:2-4). Furthermore, as god speaks, he appears to even encourage this resolution to the discord of the earth. â€Å"I am come to send fire on the earth; and what will I, if it be already kindled?† (Luke 12:49). As the children’s hymnal sings, referencing a candle, symbolic of divine love: This littl e light of mine, I m gonna let it shine, let it shine, let it shine, letShow MoreRelatedUnderstanding Satire Worksheet Essay1065 Words   |  5 Pagesï » ¿Understanding Satire Worksheet Part A: Twain and McCullough Provide supporting evidence from the texts to support your responses to these questions. All answers should be in the form of complete sentences. 1. What is the issue Twain is satirizing? Twain mentions on how we as teenagers and smaller kids should consider on hearing and thinking more when adults try to give us advice, because most of them have already been through what we are living now. On the lesson he gives us an advice on how becomingRead MoreSatire and Happy People Essay873 Words   |  4 Pagesshould be in the form of complete sentences. 1. What is the issue Twain is satirizing?   Twain’s satire is that he wants the kids to take his advice and learn from it. Normally you get advice to be patient and diligent in college or when you get a career, but in this case he gives you this advice to become a batter liar in a humorous and entertaining way. 2. What techniques does Twain use to create his satire?   He uses parody, wit, irony, hyperbole and understanding. 3. What is the issue McCullough isRead MoreGeorge Orwell s Animal Farm1392 Words   |  6 Pagesaccepted at that time. Although Orwell labeled Animal Farm as a fairy tale, this historically parallel novel branches into the genres of political satire, fable, and allegory as well. What made Animal Farm so controversial among the â€Å"British socialists† and Western countries was its criticism of Soviet Communism combined with the â€Å"noble and revolutionary† light that the Soviet Union shone under in its birth (Baker). Political satire is a mean of writing that uses humor to criticize a global event, peopleRead MoreEssay On Greed And Hypocrisy In The Adventures Of Huckleberry Finn1507 Words   |  7 Pagesis greed: a selfish desire for something, such as money or power. If gone unchecked by an internal or external authority, this innate emotion has the potential to cause corruption in a person or system. In applying satire and hypocrisy throughout the novel The Adventures of Huckleberry Finn (HF), Mark Twain aims to better southern society by revealing the presence of this greed and corruption expressed by Pap, the King and Duke, and Tom Sawyer during the antebellum period in the south. As Huckleberry’sRead MoreAnalysis of the Credibility of Characters in Charles Dickens Hard Times1512 Words   |  7 Pagestreated. He was critical of utilitarianism and felt that those in power showed little understanding of the poor. His sympathy with the poor stemmed from his childhood and his fathers inability to stay out of debt. Hard Times is Dickens shortest novel and is considered by many to be a satire, the story revolves around the hard-headed disciplinarian Mr Thomas Gradgrind. Through the thinking of this character, Dickens examines the utilitarian philosophy of the time and exposesRead More Dorothy Parker Essays922 Words   |  4 Pagessufficient champagne. Three be the things I shall have till I die: Laughter and hope and a sock in the eye. *** Dorothy Parker became popular shortly after the first world war with her light verse and short stories. Although her works may not seem harsh and unwomanly today, they were labeled in this manner at the height of her popularity. Her cynical verses developed into something of a national frenzy, while giving the reader the impression that she recklessly stretched a womans equal rightsRead More Volpone – Disturbing or Funny? Essay1495 Words   |  6 Pagesdeceive each other. Despite this bleak situation it is a very funny play, the humor increases as the characters sink to new levels. This interplay of disturbing human fault with witty humor does indeed allow us to laugh at situations that are at a second glance horrific and   distressful. This tactic is Johnsons tool for the juvenalian satire of the plays over plot, we are not independent of Volpones world as he warns in the prologue:- Only a little salt remaineth,   Where withRead MorePride and Prejudice - Analytical Essay1023 Words   |  5 Pagesother when they first meet, the stronger feelings for Elizabeth that develop on Darcy’s side, her rejection in Darcy’s first proposal, then her change of opinion and lastly the mutual love they form for one another. Pride and Prejudice is set up as a satire, commenting on human idiocy, and Jane Austen uses an omniscient third person point of view to convey what is happening during the novel, through indirect and direct reporting of the awareness of the characters, authorial intrusion and comment, dialogueRead MoreEssay on The Rape of the Lock1267 Words   |  6 PagesThe Rape of the Lock Alexander Popes mock heroic epic The Rape of the Lock appears to be a light subject addressed with a satiric tone and structure. Pope often regards the unwanted cutting of a womans hair as a trivial thing, but the fashionable world takes it seriously. Upon closer examination Pope has, perhaps unwittingly, broached issues worthy of earnest consideration. The Rape of the Lock at first glance is a commentary on human vanity and the ritual of courtship. The poem also discussesRead MoreDr. Strangelove Essay3116 Words   |  13 Pagessilver screen. Kubrick perfectly captures the tension caused by the Cold War and boldly produces this film at a time when the Cold War was at its height. By using a comedic voice Kubrick is able to portray a very serious subject manner, such as nuclaear war, in a way people can understand through comedy. So incredible was this story that it could only be taken in, and absorbed as a satire. Kubrick knew this, so he turned to the novel Red Alert, by Peter G eorge, and transformed it into a screenplay

The Education Issue Of Children With Disability - 967 Words

Introduction The education issue of children with disability has become an integral part of the global discourse. It is stated as one of the Sustainable Development Goals as well as the Incheon Declaration by the UN in 2015 (Singal, 2016). Sadly, the community of children with disability is still excluded from equal education (Singal, 2016). It is mentioned in a report by Plan International (2013) that children with disabilities were 10 times less likely to attend school than children without disabilities. Among all the countries with this issue, India is a special case: the enrollment rate of children with disability has rose rapidly while the quality of education is still concerning. Background information of India According to Indian†¦show more content†¦This situation even exists in states with above average education indications and high overall enrollments. In Kerala, the out of school rate of children with disability is 27%, while the average illiteracy rate is 6.09% and in Tamil Nadu the number is 33% (Office of the Registrar General Census Commissioner, India, 2011). In fact, ever since the independence from the British Raj in 1947, the Government of India has conducted a serious of action to provide education to children with disability. However, the effectiveness of these initiatives is doubted (Sharama Das, 2015). In this paper, the definition and measurement of disability in India will be introduced, the different initiatives the government of India has put in effort will be introduced in a chronological sequence, and the reasons of the existence of education inequality faced by children with disability will be explored. All information will be used as a background of further discussing on the effectiveness of existing policies. Definition of Disability in India According to the Social Statistics Division, Ministry of Statistics and Programme Implementation Government of India (2016), disability is considered as a result of the interaction between individuals and their environment. Hence, people with similar health situation may have different disability. However, when it comes to measuring disability in practice, it is based onShow MoreRelatedThe Challenges Of Inclusive Education Essay1592 Words   |  7 Pagesinclusive education Koster (2009), defines the ‘social participation’ as, â€Å"The social participation of peoples with special needs in regular education is the presence of positive contact/interaction between these children and their classmates; acceptance of them by their classmates; social relationships/friendships between them and their classmates and the people s perception they are accepted by their classmates† He further says that in a regular classroom students with different disabilities haveRead MoreEducational Policies For Inclusive Education1701 Words   |  7 Pagesinclusive education in schools and the values held by its leaders† (Porter AuCoin, 2012, p.146). The issue of inclusion is education is one that is surrounded by different ideological perspectives. In order to examine the policies surrounding inclusive education in Canada it is first necessary to understand the specific question at hand, who will be affected by the policy issue, as well as who has the power to make changes to this policy issue. Once there is a clear understanding of the issue andRead MoreLiteracy Level And Educational Attainment1504 Words   |  7 Pagesabout 833 million people live in rural areas. Census 2011 data on disability has not been announced yet United Nations observed that 10% of the population has disability and there are about 120 million people with disabilities in India. Disability is difficult to define since it varies in type, form and intensity. Understanding disability will require understanding of these differences. As per the World Health Organization; Disability is an umbrella term, covering impairments, activity limitationsRead MoreImpro ving Student Participation Is A Matter Of Importance1543 Words   |  7 Pagesin terms of ability, ethnicity and learning needs. Ensuring student participation is a matter of importance, since children are at times deprived of equal right to use inclusive education from early childhood through to adulthood. Inclusive education means eliminating the distinction between special and regular education and giving equal opportunities despite their level of disability. It implies that providing educational facilities to students with additional educational needs which are used byRead MoreHow Special Education Has Changed Today s Society800 Words   |  4 Pagespresented in Unit One give great insights on how special education has changed in the past 31 years. People are now becoming more aware and accepting of children with disabilities when at one time others were uneducated and uncertain. The Individuals with Disabilities Education Act (IDEA) once named Education for All Handicapped Children Act allows children with disabilities to be educated within public schools for free. Due to IDEA, children are no longer educated within residential centers, hospitalsRead MoreThe Importance of Education for Children with Disability Essay1464 Words   |  6 PagesEducation and Disability INTRODUCTION The importance of education for all children, especially for those with disability and with limited social and economic opportunities, is indisputable. Indeed, the special education system allowed children with disability increased access to public education. Apart from that, the special education system has provided for them an effective framework for their education, and for the institutions involved to identify children with disability sooner. In turn, thisRead MoreIndividuals With Disabilities Education Act930 Words   |  4 PagesIndividuals with Disabilities Education Act (IDEA) 2004 went into effect July 01, 2005. IDEA Part C covers children through the age of two, Part B covers children from the age of three to twenty-one. Children with disabilities are guaranteed special education services, and a fair and impartial education regardless of what or severity of their disability, from the time they are born to the time they graduate high school. The families of the children with disabilities cannot be asked to pay for specialRead MoreMainstreaming Of Children With Disabilities1286 Words   |  6 PagesMainstreaming of Children with Disabilities One of the most important factors in a well, social functioning child with a disability is education. Proper education will offer a child the opportunity to be successful on a higher level than a child without an education. When a child enters the school system they are entering in an environment that is unfamiliar and challenging. Children with physical disabilities and lack of full cognitive reasoning, sense their differences around other children. AccordingRead MoreInclusion Is The Educational Practice Of Educating Children With Disabilities819 Words   |  4 Pagesis the educational practice of educating children with disabilities in the classroom with children without disabilities. In the past, people believed that children with disabilities were not capable of learning. This thought process hindered children with disabilities from being included in the general education population. After the ruling of Brown v Board of Education, families with children with disabilities be gan to fight for the rights of their children. Various families believed that separateRead MorePositive And Negative Aspects Of Special Education798 Words   |  4 Pagesregarding the field of special education. Some changes include; how students with disabilities are perceived in American society, the instructional practices of educators, and implementing federal legislation which address the needs of students with disabilities in public schools. These issues have impacted special education in both positive and negative ways. The purpose of this essay is to compare and contrast important positive and negative changes in special education. In addition, implementing further

Human Resources Managemnt for The Aukland Council - Samples

Question: Discuss about the Human Resources Managemnt for The Aukland Council. Answer: Human Resources Managemnt for The Aukland Council Human resources management plays a very vital role managing and designating to maximize the employee performance to achieve the vision for the companies and most important tasks for the HR is to manage the people, polices of the company, systems and process, relationship with the clients and as well the organisation changes too. Human resources are also responsible for some of keys over structural changes or reforms of the company such as employee benefits, trainings, rewards and appraisals during the year. Human resources has have to ensure that the on- the job training which they are providing to new hire employee to ensure they are trained and have continues development as a career and personal growth in the organisation. For every successful business, HR who drives all the aspects of the staff from bottom to the top level staff of the company and every organisation should claims that there employees are keys assets of the company to achieve their goal and vison for the companies. If companies have a positive approach towards their employee they will definitely be able to achieve targets and goals. In the recent time, there has more coming up start-ups where in HR has to make sure to perform task and duties as per the guidelines or as per the HR rule handbook. In the larger companies, entire focus is on the discipline and engaging in Decision making across all the business units with company and every business requires a HR department but they depends upon the size or complexity of the business whether its a small scale business, or a multinational companies so this will help to vary the need and the decision making of the company. For the small business, before hiring a new individuals many thing has be taken into the consideration. Can you new hire will able to meet the requirement of the business or not? Will he/she be able to just in the new technology or process of the company? so, many factors has be taken into in the consideration while hiring for the same companies but where in the larger companies situation is not similar. Here are some of the benefits of Human resourc es individuals that bring on the workplace such as: Improve employee turnaround, high employee turnaround hurts a company's bottom of the pyramid, Conflict resolutions, Employee satisfaction, Improve employee performance, Training and development and helps with budget control. In the larger companies they offer you to do some of the short education course or post-graduation for your career growth. There are so many factors to be taken care off but out which where Human resources has to builds the organisation culture which will help to develop the good will and to engage with people as well. In the Aukland Council they have used the Value for money review (VFM) which will review of the cost effectiveness of our services. It began on 1 June 2017, and follows the amendment of the Local Government Act 2002, in 2014. These are type of changes or agreement information must be available to employee which are at bottom of company so that they are also aware about changes or the new contract which are happening in the companies. These types of initiatives must be taken by the human resources so that employee are aware about changes. Also the Human resources of Aukland Council, they have ruled out a three year performance plan sets out their goals, addresses the expectations of Aucklanders in four main areas: engaging and enhancing communities, customer-friendly services, preforming th e size work and a high quality performance culture and further incentives which has been taken in the field of transportation, housing, we are planning for future port needs and council services. The Aukland Council human resources also have to make sure that there has been a proper relationship has been built with new and existing client. As stated in the Aukland Council website, their vision is to unite us and drives our 9500 employees to deliver world-class services and experiences every day for our 1.5 million customers. As above example The Aukland Council and where HR faces challenges such as: recruitment difficulty, employee retention, Global competition, training Development and decline in workforce. These are primary focus or responsibilities which are in line with human resource management include: job planning and staffing, organization and utilization of employee, measurement and appraisal of work , implement a reward system for high performance employee, career development for workers, and number of work ratio during the course or the journey of employee with the company. Job analysis contains of determining, often with the help of other company areas, the type of role and responsibilities of various employment designations, Organization, utilization, and maintenance of a company's work force is another key function of HRM. This involves forming an organizational task that makes maximum use of an enterprise's human employee and forming systems of communication that help the organization ope rate in a continuous manner for life long. There are many more responsibilities in these area includes foremost is the health safety and co-worker relationships. Performance appraisal is the one of the tool for assessing employee on the job quality of performance and providing positive or negative feedback to those employees according to the their work. Performance depends upon the companies where they choose the financial or accounting year for appraisals and they are very important for both the employee and the employer, for they are the best sources of data used in determining increase in salaries , promotions in terms of designation, and, in the case of workers who perform low in terms of quality or not able to deliver the task in time, dismissal accordingly to set parameters like quality can be a factor in services and manufacturing companies and HR should be part of all the meetings which are held at the time of evaluating the performance of teams and individuals. Reward reorganisation are core obsjective of human res ource management, for it is the method by which companies provide their emplyees with benefits for past performance and incentives for high performance in the due course of time. It is also the method by which organizations address their problems within their work force, through institution of disciplinary methods. Employee development and on the job training is an most important responsibility of HR spoke to help. HR is responsible for needs of an organization's training plans, and for evaluating the employee development programs designed for regular growth of an individual. These planned training programs can range from new hire programs, which are designed to give a background to new hires about company, education programs which are available and familiarize workers with a new systems which are in place with help of technology. Technology has also played a vital role on human resources in a more technology based profession to make sure that the information is available and access able to whole company but latest information or any news. Technology has improved many areas of the HR such as: E-Recruiting, Human Resources Information Systems (Such as: SAP, Timco, Mytime are the HRIS tools), training and Development and this will lead to reduces time doing administrative tasks, allow businesses to operate globally and cuts operational costs. Finally, the medium business officers needs to establish and manage a productive working culture for his or her work force. Employees are far more likely to be an assets to your company if they feel that they are being treated honestly with high regards by the top management of the company. Human Resource Management focuses on collects all the business needs and requirements of an employees. There should be a proper meeting with the HR manger to understand the problems, concerns or any conflicts with teams or departments. In medium business owner who clearly defines the expectations and company vision, provides adequate salary, offers business opportunities for career growth, anticipates best result from training and developmental tools, and provides positive + negative feedback to his or her employees on a fair parameters are more likely to be successful than the owner who is show disinterest in any of these areas. Human resources manages to control all the department and sub-team w ith companies with equality for better growth and productivity or outcome of work with high quality of work. At the end, there should be a reward from HR for an employee where he/she help the company to improve the tasks, process, improves the process by providing new ideas how to reduce the man hours work to an automation where the employee can be more effectively used on other productive task to have effective works from the employees. References: Armstrong, Michael. A Handbook of Human Resource Management Practice. Kogan Page Limited, 1999. Burstiner, Irving. The Small Business Handbook. Prentice Hall, 1988. Green, Paul C. Building Robust Competencies: Linking Human Resource Systems to Organizational Strategies. Jossey-Bass, 1999. Gubman, Edward L. "The Gauntlet is Down." Journal of Business Strategy. November-December 1996. Phillip, Harris. Managing the Knowledge Culture. Human Resource Development Press, March 2005.

Written and Psychological Contracts of Employment

The basic nature of employee-employer interaction is dictated by the nature of exchange in the employment relationship. An employment relationship is a contract based on a mutually agreed on, voluntary made exchange of promises. In this exchange, each party stands to gain if the exchange agreement is fulfilled and again, each party loses if it is not (Spielberger, 2008, p. 494)Advertising We will write a custom essay sample on Written and Psychological Contracts of Employment specifically for you for only $16.05 $11/page Learn More A contract is always born from between the employer and employee when the employee agrees the terms of employment in which case the acceptance may entail paperwork or just a word of mouth. There are three elements to the contract: offer, an â€Å"acceptance,† and consideration, which typically takes the form of a â€Å"promise by the employee to perform services in exchange for the promise by the employer to pay for su ch services† (Reid and Standryk, 2004) The employment relationship is usually documented in a contract of employment which can be a written statement contains certain terms and conditions regarding a given job. However, it necessarily does not have to be in writing, in which case it is called a psychological contract. The basic indication of the existence of an employment contract is the consent of both the employee and the employer to fulfill their obligations, with the former willing to work with expectation of compensation from the latter. It is from this contract that the basis for the relationship between the two parties is drawn, with the contract giving both parties certain rights and obligations called contractual terms, which should complement the rights enjoyed under the statutory labor laws, for example, the right to paid annual leave. Here, an introduction into the content and nature of the employment relationship is given, followed by a definition of the written c ontract of employment, expounding on the statutory rights, formation, and termination. In addition, the psychological contract of employment is discussed which includes its formation and breach. Key Differences between Written and Psychological Contracts of Employment The main difference between a written and psychological contract lies on how they are made such that, a written contract is always documented and provides duties and responsibilities in a generalized form, while psychological contract involves perceive obligation on the part of both employer and employee. In this case, a written contract will require have specific wording regarding the responsibilities of either party as well as terms of the contract while a psychological contract will only entail reasonable judgement about responsibilities one should undertake.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Robi nson (1996), Psychological contracts tend to be primarily subjective as they depend on what either party to the contract believes is contained in the promise, in which case both parties may have contradicting interpretation. On the other hand, written contracts are objective and clearly stated in the contract form such that both parties expect the same results from the contract. Due to the uncertainty nature of the psychological contracts, it is always difficult to resolve disputes, more so because evidence of agreement may not be categorically substantiated unlike in written contracts where signed and formalized documentation cannot be ignored. Psychological contracts are normally established informally through dialogue between the employer and employee on the role each of them can perform in the contract, without specifically outlining the details of the duties each party will perform. In the case of written contracts, the contract document will contain explicit outline of duties and expectations of the contract, which must be signed by the both parties, thus acting as compete piece of evidence in the event a dispute arises. Although it is important to provide all employees with written contracts, some assignments such as freelancer may not need written contracts. Breach of the psychological contract basically arises when either party to the contract feels that the other party has not fulfilled his obligation as promised. Since the magnitude of the breach may not be explicitly defined, the person who feels aggrieved will be affected psychologically and emotionally, with the response being loss of loyalty or loss of motivation, thus leading to general underperformance in the long run. Worse still, unresolved breach of psychological contracts may prove costly especially if there interference with the firm’s reputation as perceived by outsiders (Robinson, 1996). On the other hand, breach of written contracts is easily quantified, especially where either party fails to meet expectations, while resolution for the same is always included in the contract form. Formation of a written employment contract normally takes place upon the commencement of the contractual obligation, and according to the statutory requirement, the employer has the mandate to ensure the written contract form is provided to the employee not more than two months after the first day of employment. Therefore, any instance of holding the contract document, as is the case with some employers, is a violation of law, while the employee has the right to demand for the same without any form of intimidation.Advertising We will write a custom essay sample on Written and Psychological Contracts of Employment specifically for you for only $16.05 $11/page Learn More Under the written contracts, terms and conditions of termination are explicitly stated, which in most cases may include lapse of time, mutual agreement, one party giving notice of term ination or summary dismissal especially due to breach of terms. However, there are instances where legal redress may be sought especially when there is no ‘just cause’ for termination. Using Appropriate Theoretical Discussion, Identify How Psychological Contracts Can Be Broken By Employers Employees’ perceptions of employer psychological contract fulfillment/breach provide the basis upon which employees reciprocate. The assumption made here is that employees have delivered on the terms of their exchange so that the basis for employer reciprocation (i.e. employer fulfillment of obligations) exists (Conway and Coyle-Shapiro, 2006). One challenge arises on how to measure that the psychological contract has been breached, given that what one perceives as a breach may not necessarily appear as breach of contract to the other. For instance, some changes in the behavior of the boss concerning the relationship with employees such as refraining from routine morning greeti ngs or reverting to phone conversations instead of routine face to face discussions may appear as a breaking the psychological contract to the employee, but not to the employer. However, certain breaches of contract have far-reaching effect, thus should be addressed before they become detrimental to the firm. Poor human resource policies are likely to cause breach of psychological contracts from the employee’s perspective. In some cases, employees will perceive a broken psychological contract when promises made by the employer about human resource practices do not add up to what is actually delivered (Conway and Briner, 2005, p. 65). Employees require mentorship, guidance, and support from their boss while in the organization. Where such support is unavailable, employees feel that their social well-being is ignored and that the employer has failed to perform his part of psychological contract (Conway and Briner, 2005, p. 65). The ever-changing business environment including c ompetition in the labour market has forced organization to rethink their strategies, more so in human resources, with the primary aim being to improve employment relationship.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More As a result of the dynamic climate, employment contractual relationships are becoming more and more threatened, while the hitherto security of tenure and reward for employee loyalty and performance is changing shape. Indeed, psychological contracts are becoming even more risky as most employers and employees alike are more likely to breach their part of bargain (Robinson, 1996). Oftentimes, employees will perceive that employers have broken their contractual obligation and will always react through reducing their level of performance, changing the way they behave in the organization, and always seeking an opportunity to leave the firm for another. Conclusion The world of business is rapidly changing, especially with globalization bringing about integration of both commodity and labour markets on a global level. In this case, competition has gone a notch higher, calling for organizations to restructure their internal resource policies, more importantly on human resources in order to attain a competitive advantage; indeed, organizations are â€Å"pressured to make rapid changes and accommodations to their workforce and employment policies† (Cappelli, 1999, Coffey, Cook, and Hunsaker, 1994). Moreover, it is becoming important for employers to appreciate the role played by employees in organizations’ performance and must find a balancing act on how they must â€Å"manage, renegotiate, and in some cases, violate the psychological contract that they have established with their employees† (Rousseau 1995). Nevertheless, it is paramount that organizations rethink on the effective way to fulfill their roles in psychological contracts in addition to formal written contract given that such contracts are almost inevitable, otherwise they will be always under financial and reputation risk. Reference List Cappelli, P., 1999. The new deal at work: managing the market-driven workforce. MA, Harvard Business Press. Coffey, R. E., Cook C. W., and Hunsaker, P. L., 1994. Management and Organizational Behavior. 3rd Edition. NY, McGraw-Hill/Irwin. Conway, N. and Briner, R. B., 2005. Understanding psychological contracts at work: a critical evaluation of theory and research. NY, Oxford University Press. Conway, N. and Coyle-Shapiro, J. A. M., 2006. Reciprocity and Psychological Contracts: Employee Performance and Contract Fulfillment. London, WC1E 7HX, UK. Web. Reid, R. B. and Standryk, L. E., 2004. The Written Employment Contract. Lancaster. Brooks Welch LLP. Web. Robinson, L. S., 1996. Trust and Breach of the Psychological Contract. Journal of Administrative Science Quarterly, Vol. 41. Web. Rousseau, D. M., 1995. Psychological contracts in organizations: understanding written and unwritten agreements. NJ, SAGE. Spielberger, C. D., 2008. Encyclopedia of Applied Psychology. Volume 2. MO, Academic Press. Web. This essay on Written and Psychological Contracts of Employment was written and submitted by user Arjun P. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Moment of Faith--Analysis on Jan Van Eycks The Betrotha essays

The Moment of FaithAnalysis on Jan Van Eycks The Betrotha essays Of all the early Flemish paintings, few are as famous as Jan Van Eycks The Betrothal of Arnolfini. Its unsurpassed solemnity and painstaking details have epitomized the essence of the early traditions of the Netherlandish art. Finished in 1434, the painting stands 85 cm x 63 cm and is painted on wood. It originally belongs to Margaret of Austria, whose well-documented inventory description reads, A large painting said to be Hernoul le Fin with his wife within a chamber, which was given to Madame by Don Diego, whose arms are on the cover of this picture made by the painter Johannes." (Dhanens, 195) From this script, the male on the left side of the picture has traditionally been identified as Giovanni Arnolfini, a wealthy and prominent Lucchese merchant living in Bruges until 1472. The female on the right is said to be Giovanna Cenami, the daughter of another successful Lucchese merchant. The contemporary law in the fifteenth century recognizes the validity of a marriage even wi thout any written documents or marriage ceremonies, provided the parties are of equal rank and their consent can be confirmed by the testimony of friends. (Gies, 293) Therefore, this particular painting in which Giovanni Arnolfini holds the right hand of his bride solemnly is often interpreted as a sacred testimony of their betrothal. With his masterful incorporation of appearance, gestures, setting, and objects, Jan Van Eyck ingeniously captures this solemn moment in which a man and a woman is united by faith under God with pictorial elements of sacredness, intimacy, and blessing of fertility. In the Betrothal of Arnolfini Van Eycks precise treatment of the appearance of his characters brings out the reality in a domestic marriage between the two well-respected family. Arnolfini is attired in a black, velvety coat with a sleeveless, fur-trimmed tunic and an enormous wide-brimmed hat. He looks both fashionable and well to do. It is ...

The purpose of this paper is to provide an opportunity to utilize Essay

The purpose of this paper is to provide an opportunity to utilize community assessment strategies, uncover a community health pr - Essay Example While only a tip of the iceberg is reported, a significant disease burden goes unnoticed. This paper seeks to assess, identify and highlight on community specific healthcare problems in one of the communities, in the US. A unique highlight is given to the community of Georgetown, one of the oldest cities in South Carolina and the headquarters of Georgetown County is seated at Winyah Bay situated at the confluence of three beautiful rivers. The community is a business hub as it hosts a sea gateway second business in the State of South Carolina. Georgetown city is moderately populated with a total population of less than ten thousand people with a population a density of 1,276/sq mi according to 2010 census report. The community is predominated by Black or African Americans, forming 56.7% of the population while the second largest race is whites (U.S. Census Bureau). Other races such as American Indian, Alaska Natives, Asians and Native Hawaiian make about 1% of the entire population. Appreciable proportion (over 80%) of the community has received formal education up to high school while less than 21% of people aged 25 years and above have received university higher education. The region has per capita income of less than $20, and about 23.2% of the population is below the poverty line (U.S. Census Bureau). Teenagers (less than 18 years) represent a bigger proportion (about 27.1%) of the total population compared to adults (about 14.7%). Female persons are also the majority representing more than half of the entire population (U.S. Census Bureau). Majority of the youths in Georgetown are unemployed accounting for 13.3% of the population and, therefore, do not have easy access to medical care (U.S. Census Bureau). The high rate of unemployment subject them to risk behaviors such as drug and substance abuse, crime, and risk sexual behavior among others. These behaviors expose the youths to sexually transmitted diseases (STDs) and unintended pregnancies. The communi ty had 22 and 113 reported cases of gonorrhea and Chlamydia, as the common etiologies of STDs in 2010. Nationally, in the same year there were 110million reported cases of cumulative STIs with Human Papilloma Virus as the leading pathogen (Satterwhite, 2013). Although Georgetown is ranked below the top ten in HIV infection rates among South Carolina States there, is still a significant HIV infections rate among the youths in this community. About half of the new reported HIV infections are acquired through homosexual behavior while heterosexuality accounts for 40% of all cases. Majority of these new cases were reported in African American at a rate eight times higher than in whites. This difference could be explained by social economic differences between the two races (South Carolina HIV/AIDS Council, 2009). A teenage pregnancy is rated at 30% among teenagers in this community, with most of them giving birth of their firstborns at an age less than 20 years (South Carolina Campaign: to Prevent Teen Pregnancy, 2010). There was a drop in U.S teen pregnancies reported (Ventura, Abma, Mosher, & Henshaw, 2009), which was attributed to by a reduction in sexual activeness among the youths, as well as effective use of birth control measures. In contrast teen pregnancies are an existing threat to teen health in Georgetown the drop in cases

Daoism as a way as systems thinking Essay Example | Topics and Well Written Essays - 2000 words

Daoism as a way as systems thinking - Essay Example ophers from the nearest past made conclusion that forwarded them to system thinking: we are surrounded by interdependent natural and non-natural systems. Complexity of our lives makes us to face great number of natural and non-natural systems, which are often difficult for our understanding but we cannot escape from their effect. To generalize, we can say that our live is a period when we learn how to face, co-exist, comprehend or overcome systems that creates problems on our way. So we watch and deal ever changing systems that form us and we form them. As mentioned earlier system thinking appeared long ago it was defined in 1956. In the essay I will turn to system thinking in Daoism and how the ideas touches modern world. I will overview the following points in Daoism in terms of system thinking: nature, human being, technology, and organization. Daoism is often considered to be an important argument when talking about nature and environmental problems. And it is quite true, if you overview different world wide religions, as Christianity or Islam, you are unlikely to find so many statements about nature and importance of nature in the system of human life. Therefore Daoism it taken as a first source of ecological research and promotion of co-existence with nature in the world complex. Though environmental trends in Daoism have been revealed only recently and up to the 80s texts of the Daoist teachers, e.g. Daode jing and Zhuangzi were only magical and mystical for the common public, only in-depth research of the text and in some way fashionable feng shui trend in the western countries, helped to show the public that Daoism was on much extent study about fears what human activity could do with nature and why people had to think before proceeding with any actions on the natural sites. The Taoist philosophy doesn’t take nature as a whole substance; Daoism treats it as a complex of elements that creates a whole system. In Daoism elements of nature are considered

Audit program design part ii Essay Example for Free

Audit program design part ii Essay With the exception of cash sales, every transaction and amount is ultimately included in one of two balance sheet accounts, accounts receivable or allowance for uncollectible accounts. There are eight business functions for the sales and collection cycle. The first four processes are for recording sales, while every other class of transactions includes only one business function. The four sales transaction functions are necessary for getting the goods into the hands of customers, correctly billing them, and reflecting the information in the accounting records. The remaining four functions involve the collection and recording of cash, sales returns and allowances, write-off of uncollectible accounts, and providing for bad debt expense. Classes of TransactionsBusiness Functions SalesProcessing customer orders Granting credit Shipping goods Billing customers and recording sales Cash ReceiptsProcessing and recording cash receipts Sales returns and allowancesProcessing and recording sales returns and allowances Write-off of uncollectible accountsWriting off uncollectible accounts receivable Bad debt expenseProviding for bad debts (Arens, 2012, p.443) The direction of testing for sales is as follows: Customer orders; Shipping Documents; Duplicate Sales invoices; Sales Journals; and General Ledger. (Arens, 2012, p. 455) Tests of Controls For each control, there should be at least one test of control, but there can be more than one. We will gather evidence for internal controls by: Documentation; Observation; Inquiries of the client; and Re-performance. The tests create audit evidence that support the common assertions for the business cycle: ïÆ' ¼Existence and Occurrence: to ensure that sales are recorded for shipments to genuine customers; ïÆ' ¼Completeness; All existing sales transaction are recorded; ïÆ' ¼Accuracy: to ensure that amounts of sales for quantities shipped is recorded and billed accurately, is summarized appropriately and is traceable to accounts receivables master file; ïÆ' ¼Presentation and disclosure/ Classification: Sales transaction are appropriately classified; and ïÆ' ¼Cut-Off: The sales are recorded in the accounting period in which these were incurred. We propose the following tests of controls for Sales and Collections: ïÆ' ¼Examination of purchase orders from customers for evidence of customer approval; ïÆ' ¼Inspection of sales invoice for supporting documentation; ïÆ' ¼Tracing Sale invoice figures to bill of lading and customer order; ïÆ' ¼Inspection of batch control file for initials of data control clerk authenticating sign off; ïÆ' ¼Follow up on the sequential pattern of Shipping documents; ïÆ' ¼Examination of file for batch totals and initials of data control clerk; ïÆ' ¼Inspect the internal verification documentation package; and ïÆ' ¼Re-perform reconciliation of customer debtors master file totals to general ledger balance. Substantive Tests of Transactions For each transaction, there should be at least one substantive test, but there can be more than one. We will gather evidence for internal controls by: Documentation; Inquiries of the client; Re-performance; and Recalculation. The tests create audit evidence that support the common assertions for the business cycle: Existence and Occurrence, Completeness, Accuracy, Presentation and disclosure/ Classification, and Cutoff. We propose the following substantive tests of transactions for Sales and Collections: ïÆ' ¼Ensure that the sales invoices are serially numbered; ïÆ' ¼Review master file and sales journal for unusual transactions and abnormally high or low amounts; ïÆ' ¼Trace the sample of selected sales journal entries to its supporting documents like , bill of lading and sales order inter alia , also check duplicate sales invoice issued (if any); ïÆ' ¼Trace information as per shipping documents to the sales journal; ïÆ' ¼Trace sales journal ledger entries to sale invoices on sample basis; ïÆ' ¼Verify amounts on the sale invoice by re-computing price and extension on the same; ïÆ' ¼Trace amounts of sales from Sale invoices to customer orders, sale order and shipping documents like bill of lading etc.; and ïÆ' ¼Trace selected invoices from journal to the Trade debtors’ master file and test amount, date, and invoice number for valuation and cut off. Analytical Procedures Because analytical procedures are substantive tests, they reduce the extent to which the auditor needs to perform detailed tests of balances, if the analytical procedure results are favorable. Our audit team performs analytical procedures for the entire sales and collection cycle, not just accounts receivable. When we perform analytical procedures for sales, we obtain evidence about both sales and accounts receivable. We propose the following analytical procedures for Sales and Collections: Analytical Procedure Possible Misstatement Compare gross margin percentage with previous Overstatement or understatement of sales years (by product line). and accounts receivable. Compare sales by month (by product line) Overstatement or understatement of sales over time. and accounts receivable. Compare sales returns and allowances as a Overstatement or understatement of sales percentage of gross sales with previous years returns and allowances and accounts (by product line). receivable. Compare individual customer balances over a Misstatements in accounts receivable and stated amount with previous years. related income statement accounts. Compare bad debt expense as a percentage of Uncollectible accounts receivable that have gross sales with previous years. not been provided for. Compare number of days that accounts Overstatement or understatement of receivable are outstanding with previous years allowance for uncollectible accounts and and related turnover of accounts receivable. bad debt expense; also may indicate fictitious accounts receivable. Compare aging categories as a percentage of Overstatement or understatement of accounts receivable with previous years. allowance for uncollectible accounts and bad debt expense. Compare allowance for uncollectible accounts Overstatement or understatement of as a percentage of accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. Compare write-off of uncollectible accounts as Overstatement or understatement of a percentage of total accounts receivable with allowance for uncollectible accounts and previous years. bad debt expense. (Arens, 2012, p. 524) Payroll and Personnel Cycle The personnel and payroll cycle of Apollo Shoes Inc. must be audited with the inclusion of tests of controls, substantive tests of transactions, and analytical procedures. Tests of account balance details are not required considering the balance sheet accounts regarding payroll are not of a material nature (Arens, Elder, Beasley, 2012). Transactions within the payroll cycle have the potential for materiality and are therefore far more important when designing the audit program. Test of Controls Internal control over the payroll and personnel cycle is significant to the accuracy of each payroll transaction. In order to properly test controls regarding each of the audit objectives listed above the design for test of controls includes several review and examination factors, as well as discussion with employees. Substantive Test of Transactions Tests of transactions may happen during the testing or internal control or may happen after the internal control has been tested depending on the most efficient way to conduct the audit program. Tests of transactions for the personnel and payroll cycle are of high importance because of the volume of transactions throughout the accounting period. Transaction testing allows for identification of irregularities and potential misstatements in payroll. Apollo Shoes Inc. uses an internal form known as a â€Å"take home sheet† that indicate gross pay, each deduction, net pay, and year to date totals for each employee (Louwers Reynolds, 2007). Examination and comparison of this form, the corresponding payroll register, and the corresponding canceled checks will make up a large portion of the tests of transactions. 1.Compare canceled checks with payroll register 2.Compare canceled checks with take home sheets 3.Compare payroll change documents to payroll employee files 4.Recalculate register entries and take home sheets 5.Recalculate hours worked from time records (Arens, et al., 2012) 6.Compare payroll register and take home sheets with vouchers paid 7.Examine employee records for all unclaimed checks 8.Compare â€Å"paid† register and vouchers with master payroll file 9.Examine time cards and time clock Analytical Procedures Analytical procedures as a part of the audit program allow for the relatively quick comparison of specific account details that may lead to identifying possible misstatements that require additional detailed testing (Arens, et al., 2012). Analytical procedures involve the use of current and historical information to make comparisons. If the comparison result differs from the expected then additional testing will be necessary. Compare salary expenses to those from last year in order to determine if the expected increase in salary expense is reasonable (Louwers Reynolds, 2007). Compare total payroll expense to previous years accounting for pay and volume increases to establish whether or not there are misstatements in payroll expenses (Arens, et al., 2012). Compare sales to last year and review these in order to determine if the changes in payroll and sales are relative from one year to the next. Increased sales with a decrease in payroll for example may indicate a misstatement. Compare payroll tax expense as a percentage of salaries and wages to previous years to determine potential misstatements in payroll tax expense (Arens, et al., 2012). Review executive salaries and determine if they correspond to the salaries authorized in the board minutes (Louwers Reynolds, 2007). Acquisition and Payment Cycle With the acquisition and payment cycle, there are three main transactions in this cycle, which entail: ïÆ' ¼Attainment of merchandises and amenities, ïÆ' ¼Cash distribution, and purchase returns, and ïÆ' ¼Allowances and buying reductions. The first assessment goal is to check for existence by confirming that acquisition demand, purchase order, receiving report, payment transactions and merchant statements are attached to the coupon. It needs to be confirmed that the level of credit authorization is accurate, entrance of acquisitions are from approved merchants only, and that each transactions are appropriate. Then the, papers are studied for existence, merchants are certified, and payable records are reviewed for uncommon accounts. The fixed assets that are attained are observed too. The next audit goal is to check control for extensiveness by testing that the transactions are renumbered and in sequence order. Transactions are outlined to coupons and journals. Additionally is to assess controls for correctness by validating that the calculations are accurate and are associated to summary reports. The journals and reports are paralleled for correctness. The goal of the assessment is to check controls for arrangement by validating account grouping and inspecting the chart of accounts and processes by linking the grouping through the chart of accounts as they mention to the merchant’s statement. The audit goal is to assess the controls for timing by validating periods and observing and witnessing unrecorded merchant statements and transactions. These are confirmed on the inside. The dates of acquiring these reports and statement are then paralleled with dates of acquirement and payment transactions. The assessment platform is intended to let the business to comprehend how the auditors will be testing internal controls. This sequence of exams and methodical processes are intended to demonstrate the worth and rationality of the sales and collection cycle, payroll and personnel cycle, and acquisition and payment cycle. The exams center on existence, wholeness, and correctness. Once the exams are done, we will have a better indication on how to continue with the remainder of the assessment. It will help to regulate how long the assessment might be and what the price could be. References Arens, A. A., Elder, R.J., Beasley, M.S. (2012). Auditing and assurance services: An integrated approach (14th Ed.). New York, New York: Pearson. Louwers, T. J., Reynolds, J. K. (2007). Apollo Shoes Casebook. New York, New York: McGraw-Hill.

Reinhold Niebuhr :: essays research papers

Niebuhr, Reinhold (1892-1971), American Protestant theologian, whose social doctrines profoundly influenced American theological and political thought. Born in Wright City, Missouri, June 21, 1892, he was educated at Elmhurst College, Elmhurst, Illinois; Eden Theological Seminary, Webster Groves, Missouri; and Yale Divinity School. In 1915 he was ordained in the ministry of the Evangelical Synod of North America and made pastor of the Bethel Evangelical Church of Detroit. He held that post until 1928, at which time he joined the faculty of the Union Theological Seminary, New York City, where he taught for 30 years. At the time of his retirement (1960) he held a chair of ethics and theology; he also served as dean (1950-55) and vice president (1955-60). After retiring he continued at Union as a lecturer. An outstanding, although not a systematic, theologian, Niebuhr was notable primarily for his examination of the interrelationships between religion, individuals, and modern society. Outside the field of theology, he took a keen interest in trade union and political affairs. He was an active member of the Socialist Party in the 1930s, waged a vigorous fight against isolationism and pacifism before and during World War II, and in 1944 helped to found the Liberal Party in New York State. He received the U.S. Presidential Medal of Freedom in 1964 and was made a member of the American Academy of Arts and Letters. He died on June 1, 1971. Niebuhr indicated his overriding interest in what has been called theological anthropology, a concern with the nature of man as a contact point for religion and society, in such major works as Moral Man and Immoral Society (1932), Interpretation of

Preparation for Chinese New Year Essay

Preparations for the New Year begin a couple of weeks before the big day. This is a fun time full of anticipation and joy as we get ready for the thrill and excitement of the celebrations. According to the traditions, this is the time to clean the house, prepare food for the feast and make banners and decorations special for the New Year. A clean house to welcome the New Year Before the New Year comes, it is one of the Chinese New Year customs to clean the house from top to bottom to get rid off all the bad luck gathered in the previous year. And after the New Year comes, you cannot sweep during the first days otherwise all the new luck will sweep away! So one of your Chinese New Year activities will be to†¦ clean your room! Wouldn’t want all that accumulated bad luck for another year would you!! Cleaning house also means settling all your unfinished business to start fresh for the new year: Pay off all your debts, resolve all quarrels with friends, catch up with homework!!! Make some Banners and Decorations Red banners with New Year messages of good luck decorate the main entrance of your house/room. Red is a very lucky color and symbolizes vitality of life and happiness. You can make your own Chinese New Year decorations with bright red paper and markers or a brush if you prefer. Here are some instructions to make your own New Year Banners including the â€Å"Lucky Characters† stroke by stroke. Preparing the Chinese New Year Banquet On New Year’s Day, the families come together to celebrate and everything must be ready for this important fest. Food must be prepared ahead of time, as one of the popular Chinese New Year superstitions dictates that all knives must be put away. Using a knife during the first days of the New Year â€Å"cuts off† all the good luck for the coming year. The New Year’s feast takes many days to prepare. These are some of the traditional chinese new year foods served on New Year’s day and throughout the festivities: * meat dumplings for good luck * tangerines for good fortune * apples for peace * sweet rice cakes for more wealth every year * fish for plenty * veggies with long noodles for long life * chicken for wealth * mustard greens for a green year for farmers * soup means everything better than last year * oranges for money and wealth * shrimp for abundance Paying respects to the Ancestors The New Year Celebrations can only begin after paying respect to the ancestors. On New Year’s Eve, people will go to the temples and pray for good fortune for the new year. They bring offerings of food and incense to please the spirits of the deceased so that they might bring good luck. So now that all the preparations are done with, the long-awaited day arrives and the New Year’s festivities can begin! Chinese New Year Preparation Preparing for the Chinese New Year begins on personal and social front and can start months before the New Year. These preparations are made in the hope to usher the New Year in the best context possible. Most people try to settle their debts with friends before the New Year so that they can start the New Year debt free. However, this settling of debt often refers to debt between friends and do not include home or car loans with financial institutions. These are considered as investments. Many people will also check predictions of their luck in the New Year. The Chinese calendar has a 60 year cycle and each year is presided by a star. Everyone has a star that corresponds with the year of birth. This birth star may conflict with next year’s presiding star, çŠ ¯Ã¥ ¤ ªÃ¥ ²  creating difficulties in work, business or personal life. To avoid or minimize the impact, rituals can be conducted at temples before the New Year. During the dates for these rituals, temples are often crow ded with devotees. Nearer to the New Year families start their spring cleaning to welcome the New Year. This is the period when new furniture or minor renovations will be undertaken. Chinese New Year decorations such as couplets, banners are used to create a festive atmosphere. A major activity before the New Year is the exchange of gifts. Most of the gift items have symbolic meanings or status symbols to demonstrate good will or to express good wishes. New Year gifts can be presented to family, friends and between companies. Popular items include New Year cakes, Niangao, Ã¥ ¹ ´Ã§ ³â€¢ in auspicious shapes, Mandarin oranges, Bakkwa (BBQ meat), sweets, candies, chocolates and hampers. New Year cards è ´ ºÃ¥ ¹ ´Ã¥  ¡ are also sent to family members, friends and business contacts. A few weeks before the Chinese New Year, markets and fairs specializing in New Year goods can be found in most cities. These markets offer foodstuff, candies, New Year decorations, flowers, clothes, New Year CDs and almost everything required for the New Year. These items are bought as gifts, for home consumption or used to entertain visiting family members or guests. These New Year markets often end in the early hours of New Year’s day. Many people visit these markets after their reunion dinner and stay till after midnight to buy the items at huge discounts.

My Memories - Original Memories - 907 Words

My earliest memories I could think of is when I was probably five years old. That was a year before I started Kindergarten. I was always bored because we didn t have television. We had the radio where we listen to for news, sports, drama series, and even typhoons update. At age five I would wake up before six in the morning because my mother would get so angry if I ever stayed on bed passed six o’clock. I would fix our bed, brush my teeth, and sweep the entire yard. That was my routine every morning with or without school. I grew up in a farm in the Philippines where we grew our own rice, fruits and vegetables. We have lots of dogs, pigs, ducks, and chicken. We didn’t have all the luxuries like fridge, washing machine, cars, and specially tv. I was always jealous with my cousins who lives in the city. Instead of watching tv, I started to read tagalog books before I started Kindergarten. I was the only student that knew how to read and writes nicely. Being the oldest child in the family was tough.I was the only one who always get spanked from my parents specially my mom. I have three sisters and one brother whom I love so dearly. I was always be the daddy’s girl because he wasn’t always too strict to me. My mother on the other hand would always yell and spank me for the most time. I would say that I would get in trouble pretty much every day in my life. Even if I wash dishes, clean the house there was something she didn’t like about it. I didn t get to play much because myShow MoreRelatedMy Memories - Original Memories1255 Words   |  6 PagesOne of my earliest memories, as a young child growing up in the 1960s and 1970s, was the visits to my Nan’s home in south Ealing, west London. My family had moved from London to live in the seaside town of Weston-super-Mare in the mid 1960s. We had travelled to Weston by steam train but on returning to London for a visit, by the end of the 1960s, the coal eating steam trains were out and the odorous smell of diesel trains were in. The same steam engine carriages were still in use and were madeRead MoreMy Memories - Original Writing1366 Words   |  6 Pagespains forming all across my body, as thoughts of panic rambled through my mind. I anxiously looked around the bare room, illuminated by a single row of light bulbs. My heart began to beat rapidly as I tried to find any object that would spark my remembrance of my location. What am I doing here? Could I be beginning to lose my sanity? Alright stay calm Shannon. Don’t start stressing now; it could just be one of the boys playing a pathetic joke on you. The moment I looked down, my chest began to heaveRead MoreMy Memories - Original Writing1328 Words   |  6 PagesEvery night I’m haunted by my worst memory/memories. I’ve been haunted by them for a year and six months. My past ruined me, a relationship ruined me that I stayed in for too long. I was emotionally and physically abused. I’ll hopefully get over it one day eventually, I’m hoping coming out and telling of it will help me get closure and lose the memory of him. I put everything on the line to be with him, I snuck out, I lied, I ruined my relationship with my parents and many other thingsRead MoreMy Memories - Original Writing784 Words   |  4 PagesNow, lemme tell you about this one thing I experienced...three years ago. Still haunts my memory. I used to work as a mortician. A person whom works to dissect bodies to either prepare the bodies for an autopsy, or for a burial. Of course, I was only a helper, passing tools. To of which begins my story. Mark Greene was his name. A simple young man of 23 years of age. Nothing too suspicious came up from my interview for the job. He gave reasonable questions. Such as the simple ones, How weakRead MoreMy Memories - Original Writing Essay1494 Words   |  6 PagesMy parents can attest to the fact that, even before I could properly spell, I was a writer. Reflecting on my early childhood, I find that most of my memories have some connection to writing. Because I lived tucked in the corner of a minuscule town and was home-schooled, I had no interaction with other children and was quite content to spend my time alone. That time was often passed by writing. Whenever I played with my collection of stuffed animals and dolls, it was always with intention of tellingRead MoreMy Memories - Original Writing881 Words   |  4 Pageskid who never wanted to go home. Instead I would spend all my time after school at my friend’s houses until it got dark and I had to be home for bed. My house was never one where you wanted to invite your friends over to. My house was one where you never knew if it was going to be a good night. Or one where you had to tone out the screaming match that my parents were having. Growing up in this type of house was rough. I am thankful that my parents were not physically abusive towards each other orRead MoreMy Memories - Original Writing860 Words   |  4 Pagesshould I say was woken up by my dad, for I was only seven years old. Looking back at this point in my life it all is very unclear and fuzzy, still young and naà ¯ve, all the days morph into one. This day however, was unlike any other day. This day is b urned into my memory. My dad, like every single other morning, walked into me and my sister’s bedroom and pulled off the covers from our bed because nothing wakes you up faster than sudden rush of cool air on a November morning. My sister and I trudged toRead MoreMy Memories - Original Writing2211 Words   |  9 Pagesopen my eyes I can see the clouds moving through the sky while I lay on the ground. Where am I? I sit on the ground and take a look around me, I’m surrounded by trees for as far as I can see. The cold air reaches my body, forcing me to notice my lack of clothes. What is going on? My head hurts, I can’t seem to remember much. What is my name? My name is Charles, yes, Charles. Who am I? The pain interrupts my thoughts, I feel like it isn’t a good idea to reach for my memoriesRead MoreMy Memories - Original Writing1907 Words   |  8 Pagesanother day’ I tried to tell myself. As I shifted in my bed my eyes had begun to close shut again, stunned by the bright sunlight piercing through the curtains. Rubbing my eyes happened to be the natural thing to do when relieving them from the radiant sunlight. Lazily I looked to my left and the picture of my mother caught my attention, as it did everyday. Not only did I miss my mother but the picture had been a token of my innocence and a reminder of my ignorance; I guess that is why it motivates meRead MoreMy Memories - Original Writing Essay2325 Words   |  10 PagesI couldn t believe what had just happened. I kept running, breathing out of control. My feet were sore and my lungs were aching. Tree branches were scraping my arms as I ran past them. Urging myself to keep on going. It was too late to look bac k now. I was running for my freedom and nothing was going to stop me. Not the sharp twigs stabbing at my feet as I ran or the misty fog blocking my clear path ahead. Nothing. It was really going to happen. All I needed to do was make it through the