Dr. Wakefields Research & Role Played by Media Essay

Dr. Wakefields Research & Role Played by Media - Essay Example Dr. Wakefield’s research employed rigorous tools and methodologies for which no proper ethical approval was obtained for invasive procedures on children. On the other hand, it was found that Dr. Wakefield had exchanged funds with the lawyers of children’s parents that were made part of the research. The research further employed references of other studies that were conducted by either the coauthors of the same research or his friends. Where autism is a disorder for which little information is present regarding its causative agents and cures, a theory supporting the idea that it is caused by MMR vaccination made many parents believe that prevention from vaccination can benefit their child despite having contradictory evidence in the rates of epidemiological increases after this research. The research was later on criticized by other independent studies which raised questions about the effectiveness of Dr. Wakefield’s work. Presence of a reputable medical journal The Lancet and other media bodies providing coverage to this research further aggravated the situation. A medical journal is usually used by medical practitioners, researchers, and educationists in the same field. However, vetting of Dr. Wakefield’s article by a medical journal allowed journalists and other media channels to disseminate information to local people. As a result, parents refused to provide vaccination to their children in large parts of the world with reported epidemics in the UK, US, Austria, Italy, and Switzerland.

Rehetorical Analysis in The Necklace Essay Example for Free

Rehetorical Analysis in The Necklace Essay Guy de Maupassant’s story ‘the necklace’ is an interesting story. The narrative starts with a description of Madame Mathilde Loisel. De Maupassant depicts Mathilde as a ‘pretty and charming’ person. However, she desired a life of leisure, a lifestyle where she would have many servants and a large house yet her life was modest. The twists and the astounding end enable the reader to better understand the earlier hypothesis of the story. The proposition tries to depict how ‘strange and changeful’ life could be. The writer has incorporated a rounded quality, an excellent plot, unrivaled social observations and comprehensive information makes the story more captivating. De Maupassant uses character, symbolism, and irony to show that greed can end in tragedy. While introducing the story, Maupassant presents minimal information regarding the most significant characters, an aspect which enhances the plot of the story. Character In reference to character, Mathilde Loisel’s gluttony makes her assume that objects can transform her life. She desires what she does not have yet other people have. The character of desire coupled with the perception that objects can change life lead Mathilde to her downfall when she borrows the necklace and misplaces it. Consequently, Mathilde’s perception of wealth is that the rich are comfortable and idle. She only laments as evidenced by her saying ‘it annoys me not to have a jewel. ’ Mathilde further states that she would ‘look like distress’ if she went to the party without a jewel. As such, her state of affairs and such weakness becomes her source of most of her troubles. At the party, Mathilde fulfills her dream of appearing wealthy and beautiful. However, after the party reality downs on her and she is reduced to coping with hard life in a bid to replace the necklace. The difficulties that she goes through make her lose her dream of elegance. With regard to the fore mentioned, the disparity between Mrs Loisel’s ambition and actuality cause her economic and emotional difficulty and at last she changes courtesy of her mistakes. De Maupassant therefore tries to show how the aspects of aspiration, pride and dishonesty can alter the fortune of a person forever. Irony  With regard to irony, Maupassant makes a surprising ending of the story by the fact that Loisels spent many years paying for what was otherwise a worthless necklace. She was now with frowsy hair, red hands and skirts askew. ’ Further irony is that her only valued asset which is her beauty disappears as a consequence of her labor in a bid to replace the necklace. On the onset she had borrowed the necklace in order to enhance her beauty yet she ends up losing her beauty as well. Subsequently, the greatest irony is seen when the grueling life that she finds herself after the loss of the necklace. Such state of affairs makes her earlier life appear luxurious. The fact that she borrows Madame Forestier’s necklace in order to appear wealthier than she actually is only to end up losing even the little she has. She became ‘a woman of impoverished households’. The fore mentioned is apparent in the reality that Mathilde ends up paying with money and her looks for a worthless necklace. The end reveals that actually the ten years of suffering could have been evaded had Mathilde been sincere with Madame Forestier. From the story the mistake was really not the loss of the necklace but rather the dishonesty act of Mathilde. Symbolism Symbolism on the other hand is evidenced by ‘the necklace. ’ The item depicted as attractive but worthless. The reality dawns on Mathilde when at the end she learns that the ‘necklace was paste. ’ The necklace therefore represents how influential perception can be. The piece brings out the difference between reality and appearance. Mathilde borrows the necklace in order to appear wealthier than she in fact is. The reason is because she is envious of Madame Forestier and believes that the later is wealthy. The Madame does not inform Mathilde from the onset that the necklace is not genuine. That can be construed to mean that the Madame also wanted Mathilde to perceive her as well off that she really is. Mathilde’s rich perception of Forestier makes her not to suspect the legitimacy of the necklace. Further, since Mathilde expects that the necklace is made of diamonds; diamonds in this pretext symbolize wealth. The perceived genuine diamonds enable Mathilde to communicate a wealthy appearance to her peers. She therefore considers herself rich albeit for a short time. Conclusion Mathilde may not have deserved the life that she got but her lack of ethical determination is the source of her emotional problems. The turnaround meaning technique employed by Maupassant at the end of the story makes it more fascinating. The fallacy of appearances as depicted by the writer on the illusory lifestyle of Mathilde and the deceiving nature of the necklace clearly bring out the plot of the story which basically is the split between myth and authenticity. Lastly, De Maupassant creates the character of Mathilde to suit the common saying that money is the route of all evil. In the end the writer does not take a strong opinion of the on the fate of the characters he however provides the information. The reader is then left to judge the characters and to interpret and judge. For instance, depending on the understanding of reader one may make a decision whether Mathilde is a casualty of bad luck or a victim of misjudged self observation of the public where success or otherwise stem from acknowledgment of wealth.

Conflict Essays -- essays research papers

â€Å"If you want Conflict try to change something† Conflict manifests itself into many shapes and forms. Conflict can be defined as a struggle or contest between individuals or parties for power. The struggle ultimately changes the status quo and brings about an imbalance in the existing situation. The change in the status quo could be either positive or negative. In Finding Forrester composed by Gus Van Sant, The poem, â€Å"Then and Now†, by Oodgeroo of the Tribe Noonuccal and the article on Mahatma Gandhi by Ravi Kumar we find that conflict manifests itself into Inner, Moral and Socio-economic forms, amongst others. Ben Okri, the famous Nigerian novelist states â€Å"A man’s greatest battles are the ones he fights within† In the film â€Å"Finding Forrester† William Forrester shows us his inner conflict as he creates a utopia by living in his own cocoon and is oblivious of the world outside. William is hesitant as to whether he should embrace the world or continue to live in this cocoon. The constant cleaning of the windows of his apartment, and the use of binoculars to "spy" on the world outside, is indicative of his own insecurities. The use of binoculars is clever as it indicates that William wants to reconcile with society by bringing the world closer to him. Williams’s inner conflict grows from guilt and self blame because he thinks that he caused his brothers death. â€Å"He survived the war and yet I let him drive† This insinuates that William’s remorsefulness of his brothers ...

Computer Knowledge Essay

Ever since I was little, I have been exposed to the different types of technology. The most important type is the computer. Before being able to use computers for fun, I had to take the time to thoroughly learn the unique skills in order to be perfect at it. The first time I touched a computer I knew that I had a special interest in it. My past experiences with computers include having to research specific topics for papers and science projects and PowerPoint’s for school. This involves researching on different search engines, like Google, Bing, and Yahoo, and making sure you have valid information. I’ve learned from past research projects that Wikipedia isn’t a good source of information because any person is allowed to add/discard any sort of material. One of the main reasons I am so good at computers are because of the social networks. For example, using Twitter has improved my technological skill so much because you need to know how to navigate the entire Google Chrome or Internet Explorer. Without the knowledge of these, it is impossible  to use the internet. The classes that taught me how to professionally use a computer like Microsoft PowerPoint and Word were the technology courses I took all throughout Middle School like my Introduction to Information Technology class in 6th grade. That course is what taught me everything I know and without that I would probably be clueless on everything proficient.

Employee voice Essay

‘Employee voice’ suggested by Geoff Armstrong (cited in Armstrong,2001) in the recent issue of Industrial Participation Association (IPA) Bulletin, historically meant collective bargaining, and that this ‘chosen method of joint regulation became a straitjacket inhibiting the very things we needed to be doing to win and keep customers! ’ Win and keep the customers because feedbacks and suggestions came from the employee who deals with the customers every day of their work. Companies are able to get the facts from how the customer complaint about their product and to what satisfies them. The word ‘voice’ was popularized by Freeman and Medoff (cited in Freeman & Medoff, 1984) who argued that it made good sense for both company and workforce to have a ‘voice’ mechanism. This had both a consensual and conflictual image; on the one hand, participation could lead to a beneficial impact on quality and productivity, whilst on the other it could detect problems which otherwise might ‘explode’. Dundon et al (cited in Dundon, 2004;MC Cabe & Lewin, 1992; Wilkinson et al,2004). The four principal strands of the thought or forms of ‘voice’ that are available to employees are: an articulation of individual dissatisfaction; existence of a collective organization; a form of contribution to the management decision-making; and as a form of mutuality in the organization. In the articulation of individual dissatisfaction, the employee aims to address a specific problem or issue with the management that is usually presented in the form of grievance procedure or ‘speak up’ program. An opportunity for employee representatives – union or non-union – to communicate the views of the workforce to managers either through partnership or collective bargaining is the form of collective organization. As a form of contribution to the management decision-making its purpose is concerned with improvements in work organization and efficiency more generally, perhaps through quality circles or team working. It is achieve by a dialogue with employees providing ideas to improve the organizational performance. The last form is the mutuality in organization in delivering long term viability for the organization and its employees, often through joint consultation, collective bargaining and or partnership. In an article by Sharon Shinn (2004,p 18), The Maverick CEO, he asked Ricardo Semler that if business students were reading a case study of Semco what was the valuable lesson they would they take away and he answered that, â€Å"the main lesson is that freedom is a prime driver for performance. † Through my research I believe that all of the employees’ benefits from ‘employee voice’ just revolve around Semlers’ idea. When an employee has the freedom to express himself it empowers him to decide the courses of action that must be done to achieve a certain objective of the company according to his ideals in work and life in general. When one has the freedom to say what for him is wrong or right it gives him the dignity of not only a worker of the company but someone who can make a change and influence people on top for the better future of the company. A sample of the ideal is displayed in Semco where employees can vote to veto new products or new product ventures. At Semco, (cited in Samler, 2004) â€Å"workers approve their own bosses and people only attend meetings if they think the meetings are important. It works because of peoples’ self-interest. Nobody wants to stay in boring meetings or work for bosses they didn’t choose. † Furthermore, â€Å"of course, you can make people come to meetings and look alert, but it’s more difficult to get them to perform what was decided at the meeting. We want people to follow their instincts and to choose as bosses people they respect – even if they don’t like them. This often happens at Semco. † ‘Employee voice’ can be channeled between union and non-union voice. Comparison of benefits between union and non-union voice has been noted. (cited in Freeman and Medoff, 1984) argued that only union forms of voice would result in voice benefits for workers and management. The reasoning behind this argument is that without a union to ensure fair treatment and an equitable distribution of the fruits of success, individuals lack the incentive to pursue public goods. Union voice promotes ‘independence’ unlike direct voice mechanisms’ where its effectiveness is challenged in their capacity to transform the power relations in an organization due to lack of sanctions for non-compliance, collective power and access to independent sources of advice or assistance, non-union voice mechanisms are more susceptible to managerial influence and control (cited in Golan,2009; Terry,199; Wilkinson et al, 2004). On the contrary, non-union or direct voice has been also argued to be superior to union voice for 2 reasons: first, barriers between employers and employees can be disintegrated by dealing directly with employees rather than through an intermediary (cited in Bryson, 2004; Storey, 1992); and second, direct voice allows managers to better respond to the heterogeneous interests of workers (cited in Storey,1992). Another distinct benefit of ‘employee voice’ is evident in the ‘monopoly face’ of unionism, whereby unions seek to restrict the supply of labor to the irm in pursuit of higher wages and benefits. In a general point of view because of the ‘employee voice’ managers give more positive responses to employee needs, greater levels of control over the work process and increased influence over job rewards. In relation with the benefits that can be gained by employees’ through ‘employee voice’ the said firms that practices this kind of system have a lot to gain out of it. One important factor that affects the companies’ profitability is its labor cost. Voice is considered important, in their classic work on US trade Unionism, (cited in Freeman and Medoff, 1984) post it that it is theoretically possible for trade unions to enhance the productivity of firms because they provide voice to workers. They argue that union voice can be productivity-enhancing where voice costs are lower than the costs of dissatisfied workers quitting, and lower quit rates encourage firms to invest in human capital, resulting in a more skilled and productive workforce. In union voice it may also reduce the transaction costs that employees face, for example, by enforcing and monitoring contracts (cited in Booth, 1995; Kaufman, 2004; Kaufman and Levine, 2000). The company of Semco is a great example of this, (cited in Shinn, 2004) Semler and a radical management team completely upended traditional business theory at Semco, doing away with conventional organizational charts while allowing employees more and more freedom to choose what products they would work and how they would produce them. Many employees were eliminated by job reconstruction or left because they couldn’t handle the turmoil. But those who remained became passionate about Semco and their place within it. At Semco they also believe in continuous growth and development so (cited in Samler, 2004) â€Å"people at Semco, by setting their own timetables and workloads, are more apt to take time out for learning. † He said that there were also sabbaticals, and a system whereby people can diminish and increase their work weeks by arrangement with their teams. They also have Retire-a-little where people can take a day, or half-day, off every week, to do what they would when they retire. Because of such changes, (cited in Semler, 2004) noted that it have raised Semco’s revenue from a $35 million to $160 million in the last six years. In addition, (cited in Shinn, 2004) Semler is deeply involved in promoting a workplace where freedom and flexibility is celebrated that he established a school in Sao Paolo practicing his values. (cited in Samler ,2004) â€Å"the school is in place and has started enrolling two-to-ten year olds. We want to change things at the starting point. At this school, our kids determine the rules and makes decisions ever week at a school meeting. We don’t want to holler and point fingers at kids. They are perfectly able to settle disputes and regulations alone. We do sit in to facilitate, when they want. † Furthermore, â€Å"at the Lumlar Institute, which runs the school, we develop a mosaic technology to teach free children effectively, something that the educational world knows nothing about. Since our kids are obliged to be in school but not in class, it behooves us to interest them – and we do. Children are already staying 1. 84 times longer at our school, out of free will, than at other schools in the system. After defining that there were two system of ‘employee voice’ which are non-union (direct) and union, in addition reviewing the benefits of implementing ‘employee voice’ to both the employees and company, Australia seems to place more importance to non-union voice that than union voice. Result from the studies of researchers proves that, for example, AWIRS (the Australian Workplace Industrial Relations Survey) shows that only 16% of work places were there employee representatives on boards in 1995. (cited in Morehead et al, 1997; 506-67). Moreover non-union of employee representation was not institutionalized as they are in EU (European Union). With the Decline of Union membership, with 22% of employees now being unionized (and only 17 percent in the private sector), there is a growing ‘representation on gap’ for employees’ with some academic experts arguing that works councils could fill that gap. (Knudsen & Markey, 2002). However, there seems little political will to progress this issue at the moment, with major interest focused on the recent Work Choices Legislation, rather than a broader discussion of work place governance. Thus, it appears that for the most part, participation in Australia will remain a matter for the firm rather that a broader social issue and its extent will be largely governed by management strategy and enthusiasm for the various direct participative approaches. Pyman et al (2006) In practical sense, the effectiveness of employee voice in Australia workplaces is dependent on a plurality of arrangements, that is multiple, mutually reinforcing channels. While achieving this is likely to present challenge for employers, employees and unions, the findings to do highlight the significance of labor- management interaction and thus the value of a union-employer partnership approach predicated on mutual benefits. Such an approach is seriously threatened by the recent changes embodied in the Work Choices Act 2005. This legislation unequivocally privileges direct or non-union representative voice mechanisms, while undermining union voice and multi-channel voice arrangements.

Free Essays on Inflation

Inflation Inflation, can our economy grow without it? What is inflation? The definition of inflation is â€Å"an abnormal increase in available currency and credit beyond the proportion of available goods.† Although, Webster’s is considered by most to be the overall best dictionary, WordNet states the meaning of inflation a lot clearer by saying, â€Å"it’s a general and progressive increase in prices.† It occurs when the value of goods rises faster than the value of money. The usual approximate measure of this is the Consumer Price Index, which weigh the prices of different goods according to importance in a typical budget and then shows how much the prices of these goods have increased. This immediately raises some problems; for example, the weight of the goods must change over time. The importance of computers was not measured in the price index 100 years ago. Another problem is the failure of the price index to capture changes in quality. The quality of a good may have improved by 20%, while the price has only risen by 10%. The consumer price index doesn’t feel this should be a factor, but many would disagree. Hence, inflation is not easy to define in practice. This should be kept in mind when discussing how to defeat inflation. There have been numerous theories on how to defeat inflation and even some theories on whether, or not, it should be defeated at all. Some say that inflation is not only expected, but also often, needed. Economists believe that in order for the economy to expand and grow, there has to be some level of inflation. Therefore, the opposite holds true as well. If you want to lower inflation, you have to accept a semi-standard economy. They call this tradeoff the Phillips Curve. The Phillips Curve is thought to be the â€Å"proper† way of balancing economic growth and inflation. For this reason the Federal Reserve is always looking for the perfect equilibrium at which we can maximize our economic growth wh i... Free Essays on Inflation Free Essays on Inflation Inflation Inflation, can our economy grow without it? What is inflation? The definition of inflation is â€Å"an abnormal increase in available currency and credit beyond the proportion of available goods.† Although, Webster’s is considered by most to be the overall best dictionary, WordNet states the meaning of inflation a lot clearer by saying, â€Å"it’s a general and progressive increase in prices.† It occurs when the value of goods rises faster than the value of money. The usual approximate measure of this is the Consumer Price Index, which weigh the prices of different goods according to importance in a typical budget and then shows how much the prices of these goods have increased. This immediately raises some problems; for example, the weight of the goods must change over time. The importance of computers was not measured in the price index 100 years ago. Another problem is the failure of the price index to capture changes in quality. The quality of a good may have improved by 20%, while the price has only risen by 10%. The consumer price index doesn’t feel this should be a factor, but many would disagree. Hence, inflation is not easy to define in practice. This should be kept in mind when discussing how to defeat inflation. There have been numerous theories on how to defeat inflation and even some theories on whether, or not, it should be defeated at all. Some say that inflation is not only expected, but also often, needed. Economists believe that in order for the economy to expand and grow, there has to be some level of inflation. Therefore, the opposite holds true as well. If you want to lower inflation, you have to accept a semi-standard economy. They call this tradeoff the Phillips Curve. The Phillips Curve is thought to be the â€Å"proper† way of balancing economic growth and inflation. For this reason the Federal Reserve is always looking for the perfect equilibrium at which we can maximize our economic growth wh i...

Analyses of Chickamauga essays

Analyses of Chickamauga essays Chickamauga is short story by Ambrose Bierce that takes place in 1863 during the American Civil War. It is an anti-war narrative that also speaks to the evolution of humans in battle. A young child, the son of a veteran is the central character. Having grown up around war and being born of a soldier the child shows insensitivity to wounded men that few could understand. Not only insensitive to the setting, the child makes a game of the situation at hand. At the end of this short story, both the reader and the child are shown the true gravity of this tale. On an apparent typical afternoon, in the setting of this story, a young child wanders from his home playing games. After being frighten by a rabbit the child takes a nap and wakes to what seems a dream, to the reader unfamiliar with the back drop of this story. In the goriest detail the child happens upon what he thinks are animals. Shortly after, it becomes evident these "animals" are retreating, wounded soldiers. Both desensitized and unaware of the seriousness of what he's found, the soldiers become pawns in the child's game. Ironically the child pretends to be a General leading his troops to battle. Eventually and unaware, the child followed by his "troops" find their way back to his home only to find it torched and his mother killed outside of it. Finally the reader is made aware that the More than a century later, Chickamauga is still the subject of deep analysis. One such analysis was done by James Baltrum in "Bierce aboard the Beagle: Darwinian Discourse and Chickamauga." (2009) Baltrum claims that "Chickamauga" is much more than "an allegorical progression from youthful innocence to adult experience or a socially conscious antiwar narrative" (227). It is a statement about both the good and bad effects of Darwin's theory of evolution (Bierce 227). While Bierce is a supporter of Darwinism and thought of him highly he acknowl...

Education and Pursuit of Right Wisdom

Education and Pursuit of Right Wisdom A prudent man is a man of wisdom† (Ken Barker) Hashtag: #masterofallwisdom Mastery of All Wisdom Wisdom by definition is acquired through experience and knowledge. People with wisdom are wise and able to make a good judgment. However, is there really such a thing as #masterofallwisdom? What is this  wisdom? Wisdom is one of the four cardinal virtues. Along with justice, courage, and moderation, wisdom or prudence include an individual capacity to deal with moral and practical affairs in life or having both Wisdom of God and Wisdom of the World. The wisdom of God as we know it is learned from religious teachings while the latter are practical wisdom associated with philosophy or opinions of great men in history. The ability to distinguish right from wrong, however, is not entirely wisdom but acting upon learned knowledge and experience. LEARNING MORAL VALUES IN COLLEGE MOVIES This particular knowledge according to the scientific dimension of human development includes emotional and social intelligence, critical thinking, and other high order mental activities that are integrated into wisdom. The study shows that the quality of human wisdom is greatly influenced by education, technology, health, and age. Older people who have lived long enough, seen more and learned enough normally have more wisdom and able to face major life changes. Masters of all wisdom are likely those with long experience and vast knowledge of the world around us. They are aging individuals who love, fear and honor God. They do not get rich by doing wrong but feel joy and happiness from doing right. Cultivating the Right Wisdom in School â€Å"A prudent man is a man of wisdom† (Ken Barker). This man according to Christian teaching does not act according to the wisdom of the world but according to the will of God. Individual wisdom, therefore, varies according to his spiritual conviction and relevance of life events to this belief. Philosophical wisdom, on the other hand, regarded education as a pathway to wisdom thus only those with knowledge are wise and capable of making sound decisions. This is because knowledge is gained not only from life experience but also through education and training. Teaching, for instance, is not only about passing knowledge but transmitting wisdom to students. Wisdom acquired in normal education is transmitted through text and teacher’s classroom teaching aimed at initiating students’ responses, reflection, and critical thinking. Only through many years of education that we can gain wisdom or the power to face all challenges in life. Moreover, it is through education that we learned to make good use of our knowledge and become useful later in life. It is the wisdom that will help us do things right and in the best possible way of doing it. Classroom teachers often interest their students so they can assimilate knowledge effectively and get voluntary responses without stress or force. Practical active wisdom or mentally cultivated sense of values is one of the most important goals of education. In fact, evoking life wisdom and beauty through comprehension of the art, science, religion, and morality is an important teacher’s function. Through helpful knowledge, this function enhanced ordinary everyday life and in the process develops the appreciation of facts and their relevance to existing practical and religious values.

EBay Corporation Research Paper Example | Topics and Well Written Essays - 750 words

EBay Corporation - Research Paper Example Additionally, the robust economic performance and the potential of the company makes it attractive. The company makes revenue through a multifaceted system of charges for services, listing merchandise features, and a final value charges for sales profits by sellers. The U.S. centered eBay charges from $0.1 to 2 dollars as from 2012 November based on the reserve or opening price, as an assertion charge for a simple auction-style listing devoid of any adornments. The final charge sums up to 10% of the overall amount of the auction, which is the charge of the product plus transport charges (Marketwatch: Technology, 35). Additionally, eBay possesses the PayPal payment system that has charges of its own. This PayPal platform enables buyer protection as it protects the cash one spends if an individual does not receive the products ordered or he or she receives the wrong products, then this platforms allows one to get his or her cash back. Furthermore, the company is still sitting attractiv ely. According to (Hasker and Sickles, 33), eBay booked over 15 billion dollars in the year 2002, far obscuring Amazon’s 4 billion dollars. Its stock although not unaffected by the dot-com crash, it has not been destroyed like numerous other high-flying concerns. Actually, eBay enjoys a marketplace capitalization of $24 billion, and recently its stocks extended to 52 weeks while still high. Most significantly, eBay’s business model has confirmed its worth and carried on to flourish even as the company’s management discovers new avenues. The first-mover benefit allowed eBay to take over the online sale space. The alleged network effect has bred an acute mass of consumers, a group distributed to sellers and buyers. Moreover, its vanquished competition makes eBay more attractive as the company has benefited from on the network effect of a larger magnitude than any other e-commerce business. The fact that its critical amount of consumers establishes an ever-expandin g scope of influence similar to a magnetic field.

Integrated warehouse and transportation management systems Essay

Integrated warehouse and transportation management systems - Essay Example This research will begin with the statement that right from inventory control, receiving of shipment to fulfillment of orders, warehouse management systems (WMS) is necessary. It improves the efficiency and operations of a company’s warehouse. In the modern day, computerized environment warehouse management systems get combined with mobile computers, wireless network and bar-coding equipment to ease the work. Bar-coding helps extend the business to the mobile worker at the same time increasing operational efficiencies. An extensive warehouse management system assists in streamlining multiple functions in the business. The following can be some of the role of information systems in warehouse management. Receiving- The system gets information of the shipment that gets received but not yet at their destined place. Here, it can be important to ensure that low stock levels get staged then put away first. This reduces the effects of inefficient fulfillment processes and out-of-stock s. Put-Away – The information system also helps the storekeeper know the area of inventory in the shelves. Once the area gets known it can be easy to route workers and setting up their picks in the proper order. This helps to minimize travel time and improve on the order numbers that can be picked each day. Picking- The system improves error-proofing and efficiency in the picking process. Here, workers get their picks on an electronic mobile device that directs them to the proper location. The system also allows workers to scan items when picking to verify that they can be of the right quantity.

Hand Hygiene in the Practice of Nursing Essay Example | Topics and Well Written Essays - 3000 words

Hand Hygiene in the Practice of Nursing - Essay Example From this discussion it is clear that the nursing code of conduct stipulates that effective communication entails: Respect to patients’ confidentiality. Some cultures do not allow sharing of certain information the practitioner should know the patients’ culture, religion and essential background in advance. Nurses should practice keen listening skills, use of non-verbal communication and to apply a professional language when dealing with patients. In addition, they should also have good writing skill in the case of record keeping. According to McCabe and Timmins, effective communication in the practice of nursing results in Improvement in, patients' conditions; increase in rates of recovery and patients’ satisfaction with nursing services.This essay highlights that  an advanced beginner demonstrates levels of acceptable performance. This category of learners has gained prior experience in relation to actual circumstances and has recognized the relevance of thes e components. At this stage, actions are guided by gained principles from prior experience. The first few weeks of my study mainly focused on infection prevention through hand hygiene. During this period, the reporter learnt that, mere negligence of failing to disinfect hands before attending to a patient can lead to negative consequences. Hands are the main causes of health care associated infections. Healthcare associated infections (HCAI) can result in advanced illness, slow recovery rate, increase in patients’ level of stress.... Some cultures do not allow sharing of certain information the practitioner should know the patients’ culture, religion and essential background in advance. Nurses should practice keen listening skills, use of non-verbal communication and to apply a professional language when dealing with patients (Nursing Council of New Zealand 2012). In addition, they should also have good writing skill in the case of record keeping. According to McCabe and Timmins (2006), effective communication in the practice of nursing results in Improvement in, patients' conditions; increase in rates of recovery and patients’ satisfaction with nursing services. In this study I will discuss my learning from a novice to an advanced beginner in the practice of hand hygiene in nursing. I will outline how Gibb’s cycle of reflection helped in my learning process. The importance of hand hygiene; the latest policies in hand washing and how Blooms taxonomy of learning helped in gaining; new knowledg e, new skills, and new attitude. DESCRIPTION: FROM NOVICE TO ADVANCED BEGINNER At the time, I commenced my undergraduate degree in nursing on 27th march 2013; my knowledge in this field was quit vague. I thought of nursing as a routine practice to patients’ recovery as I had previously witnessed in hospitals. Health practitioners I encounter in health facilities do not take the issue of hand hygiene as serious as it should be. It had never crossed my mind that hand hygiene was such an integral part of nursing. In the initial days of my learning, I did not consider decontaminating my hands before I attend to a patient. According to Benner (2001), there are five levels in a nurse’s career experience, this include; novice, advance beginner, competent, proficient, and expert. Novice refers to a beginner

Starting and Developing a New Venture Essay Example | Topics and Well Written Essays - 2500 words

Starting and Developing a New Venture - Essay Example Under these circumstances, entrepreneurship comes in handy. Investing in small businesses that do not require large amounts of capital is fits the entrepreneurs whose capital acquisition is limited. With more and more people getting engaged in the small business sector, their ability to meet the basic needs is strengthened as they wait for better opportunities to emerge. The small business sector is composed of many small independent firms that own a little market share. The small firms lack the capability of influencing prices within the market segment that they occupy. The firms in a small business sector lack formalities in their management structures. They are normally dominated by centralized management and individual decision making in the production process. Firms in a small business sector mainly operate on low capital and produce a limited number of products, targeting a narrow array of customers in the market (Nathaniel, 2008: 47). The small business sector is a derivative of entrepreneurship and innovation. Entrepreneurship is the process of undertaking the risk of obtaining goods and services at a particular cost and selling them at predicted prices. It is the process of combining many factors of production in the creation of new enterprises. Innovation is a change in product, service or the method of production and marketing, with the a im of improving competitiveness of a business in the market. The small business sector comes up to satisfy a particular demand existing in a particular locality. Innovative entrepreneurs identify the need for availing nonexistent products and services in the market. They may not be needed in large quantities, but they are essential in the market. A good example is where small scale dealers in spare parts complement the automobile industry in a particular area. Motor vehicle dealers may not

Austin Wood Products Case Study Example | Topics and Well Written Essays - 1000 words

Austin Wood Products - Case Study Example When current assets are misreported then the company’s liquidity becomes deviated from its actual level. The whole interconnectedness of the mentioned problems is going to comprise strategic decisions of the company. Additionally, it is imperative to note for organizational management that inventory management is not at all a rocket science in nature but it is rather based on what humans called commonsense. The general idea of inventory management is to maintain adequate levels of supply of raw materials and finished goods that the production cycle continues to operate while, customers do not return from the company’s outlets empty-handedly respectively. The case highlights the problems that are being caused by the complete absence of inventory management system. The workers do not record changes in inventory. The sales volume of the company is expected to go up by 20% in the next month and therefore, they need inventory management system. The company in an Austin based firm and it has started its operations in 19801 and during 1983, it moved to the current location in order to benefit from less formal business environment. The company has to take simple steps regarding maintaining a clearer picture of its inventory situation. They have to come up with average demand of each type of products that they can use to determine the level of order points of every item. The company is suggested to apply ABC method of inventory management which is known to divide products into three distinctive categories. Type A refers to such items which are significantly priced but their sales are slow and therefore, they generate less sales with respect to volume but at the same time, render financial benefit of notable level to their sellers. The A type of products represent 5% to 10% of the company’s physical inventory whereas, they stand for more than 40% of sales volume in monetary terms.

Starting and Developing a New Venture Essay Example | Topics and Well Written Essays - 2500 words

Starting and Developing a New Venture - Essay Example Under these circumstances, entrepreneurship comes in handy. Investing in small businesses that do not require large amounts of capital is fits the entrepreneurs whose capital acquisition is limited. With more and more people getting engaged in the small business sector, their ability to meet the basic needs is strengthened as they wait for better opportunities to emerge. The small business sector is composed of many small independent firms that own a little market share. The small firms lack the capability of influencing prices within the market segment that they occupy. The firms in a small business sector lack formalities in their management structures. They are normally dominated by centralized management and individual decision making in the production process. Firms in a small business sector mainly operate on low capital and produce a limited number of products, targeting a narrow array of customers in the market (Nathaniel, 2008: 47). The small business sector is a derivative of entrepreneurship and innovation. Entrepreneurship is the process of undertaking the risk of obtaining goods and services at a particular cost and selling them at predicted prices. It is the process of combining many factors of production in the creation of new enterprises. Innovation is a change in product, service or the method of production and marketing, with the a im of improving competitiveness of a business in the market. The small business sector comes up to satisfy a particular demand existing in a particular locality. Innovative entrepreneurs identify the need for availing nonexistent products and services in the market. They may not be needed in large quantities, but they are essential in the market. A good example is where small scale dealers in spare parts complement the automobile industry in a particular area. Motor vehicle dealers may not

Media and Society Essay Example | Topics and Well Written Essays - 750 words

Media and Society - Essay Example In the case of children Chaves describes that children who have a greater exposure to violent movies choose to play violent games whereas others who do not watch television do not follow the same pattern. This clearly indicates that there is a very strong relationship between a person's behavior and his exposure to media. To further evidence this Wilson's researches are also very useful. Wilson in his research has referred to the Social cognitive theory according to which a child learns and absorbs whatever he sees and is exposed to and modifies his behavior accordingly. Wilson supported his statement by saying that children are really impressed by the super heroes and they try to act like them and as the super heroes have an aggressive behavior hence the children also do. These findings are even more supported by the experiments carried by Hussmann who collected two groups of children exposing one of them to violent movies whereas the other group was not. It was then analyzed that t he children exposed to violent movies developed an aggressive behavior whereas the others did not (Wilson). Media not only affects the behavior of a person but also his habits. Attractive advertisements of different foods attract a person and hence drive a person to eating different types of junk foods. Hence according to chaves such exposure has led to greater instances of obesity. According to chaves experiments media has also played a role in the increased number of smokers belonging to all age groups. The different promotions in magazines, internet and the televisions have grabbed the minds of many viewers and especially children who easily get fascinated while watching people they adore smoking and hence develop such habits themselves. In a similar manner this has also led to an increase in alcohol consumption and use of drugs. Though there is not much evidence to support the fact that media has also driven into early sexual activity but Chaves believed that this is also one of the negative impact that the media has created. Things that were considered to be difficult to talk about are now more easily communicated and talked about because of the exposure to media. Apart from obesity media has also led to other medical problems. Women who become obsessed with models try to become like them and the drive to become slim like them makes them psychological patients pushing them towards anorexia. Heroines and models have started to make females more conscious of their physical appearance than before and this can be harmful for many of them leading to many psychological problems. Wilson gave strong evidences that violence is very common in today's world. Wilson observed that news is the most common mean of media which exposes violence. This argument clearly shows that according to the writer our society is full of violence and aggressive behaviors since the news exposes the real but exaggerated picture of our society and crimes. The exposure of such crimes and violent behaviors are resulting in violent and aggressive attitudes of youth and is continuously harming our

Show How Shakespeare Uses The Supernatural To Develop Macbeths Character Essay Example for Free

Show How Shakespeare Uses The Supernatural To Develop Macbeths Character Essay Shakespeare has written five tragedies, and Macbeth was his shortest. It was written between the years 1603-1606 during Elizabethan/Jacobean times which was when James I came to the throne. It was written and performed to James I as he was already James IV/V of Scotland and reputedly a descendant of Banquo; it is widely accepted that there is an element of truth in the story. At these times there was a strong belief in the supernatural and the fact that the devil was real and could come before anyone or send sub-devils instead, in the case of Macbeth it was the witches. This belief and use of dark magic in the play helps to show us key aspects of Macbeths development throughout the play. Before Macbeth even meets the witches in act 1 scene 3, we see how capable of evil they are, Weary sennights nine times nine shall he dwindle, peak and pine. They sent a storm upon a man and his whole crew when they were at sea, just because his wife refused to share her chestnuts with one of the, the witches are capable of trickery and dont tell the whole truth. When Macbeth enters the scene, he is with Banquo and they have just won in battle; we see that Macbeth is proud of victory because he didnt care that the weather is so bad So foul and fair a day I have not seen. Banquo realises that the witches are supernatural beings from the first moment and is wearier to trust them than Macbeth, What are these that do not look like thinhabitants of o th earth. Macbeth realises that this must mean they do have powers of some sort and must be able to see the future. He hears the idea of him being Thane of Cawdor and then King, and he is inclined to believe them because they knew he was Thane of Glamis. He is very easily persuaded and you can tell that the idea of being king was planted quite firmly into his mind You greet with present grace and great prediction of noble having, and royal hope. He is open to suggestion and is deeply affected. Upon hearing the prophecy, Macbeth questions the witches further, eager for more news, Speak then to me, who neither beg nor fear your favours nor your hate. Hence the three witches move on to making a prophecy for Banquo, Lesser than Macbeth, and greater Banquo and Macbeth hail all. The witches have begun to play mind games with both Macbeth and Banquo because they are seemingly not making sense. After this, Macbeth begins to question the witches because it contradicts the prophecy made about him, how can Banquo father kings of he isnt one himself? Speak I charge you! but the witches vanish, leaving confusion and soon to be murder in their wake. Macbeth soon dismisses his doubts however, as the idea of so much power is so appealing to him and the suggestions of the prophecy stay with both of the men long after the witches have left Macbeth says: Your children shall be kings, and Banquo replies: You shall be king. After having heard Banquo say this, Macbeth is now certain upon which path to take. Macbeth was a proud and loyal soldier who was fond of King Duncan up until this point. Everyone did bear thy praises in his great defence, and when the messengers go on to tell him he has become thane of Cawdor, he interprets this coincidence as a supernatural confirmation. He adopts the frame of mind two down, one to go and expects more greatness to come his way, Glamis, and thane of Cawdor. The greatest is behind. In the asides he thinks of further ways to become king. He weighs up the good and evil represented by the witches prophecy because he has realised Banquo is afraid he might do something bad or scary this supernatural soliciting cannot be ill, cannot be good. The good point that came from this was that he became Thane of Cawdor but the evil over powers him and he finds himself considering murdering Duncan for the first time, Why do I yield to that suggestion whose horrid image doth unfix my hair. This new idea that is planted in Macbeths head is not the witches doing this time, but the creation of his own self. He has not however had murderous thoughts towards Banquo yet, presuming that he is thinking the same and wants to share this gruesome experience, Think upon what hath chancd, and at more time let us speak our free hearts each to other. The famous dagger scene (act two scene one) reveals a lot about Macbeths character and also how much he has changed due to his supernatural experiences. Before Banquo departs from Macbeth he makes it clear that he remains unaffected by the prophecy even though he has had the same experience of the supernatural as Macbeth, yet he has still managed to resist evil; But I still keep my boson franchised and allegiance clear. This suits Macbeth very well because he wanted to change the subject, I think not of them, whilst in fact he is, and didnt want Banquo to have these thoughts on his mind while the murder is being committed. Soon after the departure of Banquo, Macbeth experiences a second supernatural event, Is this a dagger I see before me? The dagger seems to be a product of Macbeths own imagination or else he may be supernaturally bewitched. He sees the dagger and wants to grab it, seeing it as signalling him towards what he is about to do, and his wanting to clutch it shows how willing he is to commit murder. Come let me clutch thee, I have thee not yet I see thee still. He becomes very open to suggestion and blames his fevered state on the sin he is about to carry out, Art thou not, fatal vision, sensible. He begins to doubt his perception of the dagger but he still tries to touch it and when he cannot, yet still can see it before him, he interprets the meaning for himself, Thou marshalst me the way I was going. Macbeth was longing for approval, and he imagines the dagger point towards Duncans room, a sign he has indeed set on the right path. He repeatedly mentions the fact that he cannot touch the dagger but he can still see it, thus it must be real. Mine eyes are made the fools o the other senses. He suddenly sees the apparition of the dagger in a different way, And on thy blade and dudgeon gouts of blood. Giving the impression it has been used already. It is the beginning of a very dark and powerful supernatural passage. The witches have enabled him to find a murderous streak within his own nature. At first he would never have considered murder or treachery and now hes ready to kill King Duncan in order to get to the throne. It is the middle of the night and the time is right for murder, Now oer one half world nature seems dead and wicked dreams abuse. Everything seems still and dead and spells are best cast during this time when supernatural thingas happen. It is a full moon (A.K.A witches moon in this era) and Macbeth takes it as another sign, he summons the supernatural power of witchcrafts to give himself strength and asks Hecate to grant mortals their hearts desires Witchcraft celebrates pale Hecates offerings. He hears a wolf howl and he feels that the coast is clear for murder, the wolf acts like a night watchman, Whose howls his watch. As he gets ready to set off for the murder, he longs for secrecy to hide the actions he is about to commit because he knows he is forcing the prophecy to come true by unnatural and evil means Moves like a ghost Macbeth realises he is talking and not acting he doesnt want to talk himself out of the murder because he knows at heart that he has changed so much due to this wicked prophecy. But the dagger encourages him onwards, Words to the heat of deeds too cold breath gives. He hears a bell as his last and final signal but it is like a death bell for Duncan and Macbeth doesnt care if Duncan goes to heaven or to hell, he just needs him out of the way, The bell invites me that summons thee to heaven or hell. In conclusion it could be said that Macbeths character has developed and changed dramatically through the course of the play. The supernatural encounters that he experienced show us complex aspects of Macbeths character and how he went from loyal and fond of King Duncan to murderous and a liar. Macbeth ended up dieing due to his arrogance and high ambitions and Shakespeare uses this theme to say that a small idea that gets planted into your mind can grow into something big and dangerous.

Grammatical Tense And Aspect English Language Essay

Grammatical Tense And Aspect English Language Essay Tense and aspect are the most important grammatical categories for expressing time and temporal relations in English. For me, I will share my experience Now I am an English teacher at Udonthani Vocational College. I teach many English courses such as English for communication 2 , English Conversation , Business English .In each course I have taught 4 language skills such as listening skill, writing skill, speaking skill and reading skill. Students must learn every language skills because English is very important . If you want to communicate English very well you must practice 4 language skills. According to the topic 28 Tense and aspect They are very necessary in teaching grammar. Students must learn how to use tense and aspect. I will teach every English course but I dont teach them all at the same time. The aim of teaching tense and aspect is to study various linguistic approaches to the description of tense and aspect in English Moreover the course description will be the focus o f the ways of expressing present, past, future time. Now I will explain you some English course that I teach in this semester. Before start teaching I will study the course discription from the Vocational Education Commission curriculum. After that I will construc the course syllabus follow the the curriculum. I do the course outline by myself. Then I will study the content and provide the lesson which related the course description from many textbooks. I choose some content and combine to one book. For example I teach English for Conversation 2 (2000-1202) for the first year student in accounting field. I teach 18 Weeks in each semester. I must plan my teaching 9 units (1 unit per 2 week) I will choose some tense and aspect to teach in each unit . In unit one I taught about family . I will choose Present Tense of verb to be and verb to do. Students must know the structure of Tense . How or when to use it? How to make Wh-question. In unit 2 I taught about keeping a diary. Students m ust know and understand Past Simple Tense. They can tell the story in the past . The most important thing before to teach teacher must prepare their teaching and lesson plan . Teacher must improve teaching method and strategies The teachers must know the meaning of tense and aspect and also had understanding .I will show you the content as follow: What is Tense? The Definition of Tense (noun) : a form of a verb used to indicate the time . Tense is a method that we use in English to refer to time. There are three main principle of tenses . They are past tense , present tense and future tense. I will explain the meaning of each Tense. First, Present Tense verb show something is happening right now or at the present time. Second, Past tense verbs which tell about actions which happened some time ago are past tense verbs . Third, Future tense mean verbs which tell about actions which are going to happen are future tense verbs. Many languages use tenses to talk about time. Other language have no tenses, but of course they can still talk about time, using different methods. I will talk about time in English with tense. For example: Jirapon goes to temple. ( Present Tense) Udom went to school yesterday ( Past Tense) Suki will go to school tomorrow ( Future Tense) What is aspect? Aspect expresses a feature of the action related to time such as completion rod duration. Present simple and past simple tenses have no aspect. Aspect always include Perfect Tenses and Progressive or continuous Tense .For example: Perfective aspect ( be+ ing) My parents have lived in Udon Thani since last October. I have studied English since last year. Progressive aspect ( have+ past participle) They are reading newspaper in the room. David is washing his car at home. Further more there are 12 Verb Tenses in English . This is a chart of active verb tenses Tense Past Tense Present Tense Future Tense Simple I went to 7-11. She cooked dinner yesterday. We learnt French. I go to 7-11. She cooks dinner every day. We learn French I will go to 7-11. She will cook tomorrow. We will learn French Progressive be + main verb +ing I was going to Switzerland. She was cooking . We were learning French I am going to 7-11 now. She is washing dishes at the moment. We are learning French now. I will be cooking when you come. We will be going to Bangkok when the sun set. Perfect have + main verb I had cooked breakfast when the phone rang. She has cook many meals. We will have cooked breakfast by the time our mother come. Perfect progressive have + be + main verb + ing He had been cooking for 1 hour before he took lessons. He has been cooking for over and hour. He will have been cooking all day by the time she gets home. Time clues: these are words that give some information about when an action occurs. Some examples are: yesterday       every day tomorrow while now simple past simple present simple future past progressive present progressive There are many words that are time clues; some can be used to indicate a number of tenses, for instance that something happened in the past or that it will happen in the future. If you learn to recognize these time clues, you will find them very helpful. Note that some time clues can be used with more than one verb tense and also that this table is not a complete listing of all the time clues that can be used with all of the tenses Chart-Time Clues and Verb Tense Past Present Future Simple Simple Past Simple Present Simple Future yesterday last year/ month/ etc. before for five weeks/days/etc. one year/ month ago every morning / day / etc. always usually frequently sometimes tomorrow tonight next week/month/etc. soon in the future Progressive Past Progressive Present Progressive Future progressive while when now right now this week/minute/etc. when after as soon as before Perfect Past Perfect Present Perfect Future Perfect before already by the time until then/last week/etc. after until now since ever never many times/ weeks/years/etc. for three hours/ minutes/etc/ by the time you go (somewhere) by the time you do (something) already Perfect Progressive Past Perfect progressive Present Perfect Progressive Future Perfect Progressive before for one week/hour/etc. since for the past year/ month/ etc. for the last 2 months/ weeks/etc. up to now for 6 weeks/hours/etc. since by the time for ten days/weeks/etc. by From www.athabascau.cea Lesson Plan Subject: English For Communication 2 Level: Certificate 1 Instructor : Mrs. Sutida Intawai Text: English For Communication 2 Lesson: 4 Time: 2 period à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.. Objectives : Students will be able to: 1.to inductively review both struture and names of basic tenses Content: Vocabulary : Food, nationalities, dates and time, restaurants Structures : 1. Present simple tense 2. Present continuous tense 3. Present perfect tense 4. Present perfect continuous tense 5. Past simple tense 6. Past continuous tense 7. Past perfect tense 8. Past perfect continuous tense 9. Future simple tense 10. Future continuous tense 11. Future perfect tense 12. Future perfect continuous tense Functions : 1. Talking about Tense and aspect Teaching procedures /Activities: Warm up / Lead in : The teacher greets students and tell them that they are going to learn about outline goals for todays class. Presentation: 1.Teacher presents the charts of structure of tense and aspect .Let them guess the kind of tense and aspect. Practice: 1.Teacher divide students into groups of 2 to 4 2. Have students take personal information quiz in groups 3. Check answers as a class, ask students to quickly speak about what they have learned about their fellow students Production: 1. Have groups identify tense names used in question 2. Give auxiliary verb exercise to students to be done individually 3. Correct auxiliary exercise in class Wrap up: Teacher and students discuss and summarize about this unit together. Teacher suggests students for further study by searching for more information from other resources for example, internet , library , newspaper and Self Access Learning Center in the college. Teaching aids/materials: Chart Authentic material; newspaper , food menu Textbook Evaluation and measurement: Observing the participation in class Correcting the exercises Personal note: à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€ š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ Language Points: Affirmative Sentence: Present Simple (I do, work, like etc.) She works in the office. They talk about their project. Subject Verb I / We / You /They work talk use play watch do He / She / It works talks uses plays watches does Example: I live in Nakonnayok but my sister lives in Prachinburi. ( We use the present simple for things that are true in general, or for things that happen sometimes or all the times) I walk to school. The museum open at 09.00 a.m. and closes at 05.30 p.m. Suda goes to work in the morning. He does everything that she asks. (We use the present simple with always/ never/ often / usually / sometimes) We always travel by train. I often try to fix my computer. He washes his car every weekend. She usually carries her note book computer to work. Negative Sentences: Pattern: I dont + verb (present simple negative) Example: Santa doesnt come. The racing car doesnt slow. Subject Auxiliary Verb + not Verb I / You / We / They don t work He / She / It doesnt work I drink coffee but I dont drink tea. The children dont play in the park. Mary doesnt go to the library. She drinks tea but she doesnt drink coffee. Question Sentence: Pattern: Do you.. (Present simple question).? Example: Do they work? Does she work? Auxiliary Verb Subject Verb +? Do I /we / you / they work? Does He / she/ it work? Do you smoke? No, I dont. Do they speak English? Yes, they do. Does she work hard? Yes, she does Does your brother live in Bangkok? No, he does. Worksheet 1 Personal Information Quiz When did you last see a film? How many times have you been abroad? What type of books do you like reading? When were you born? How long have you been learning English? What will the weather be like tomorrow? What were you doing at 7 oclock yesterday evening? What are your parents doing? Where are your classes taught? What are you going to do after this course finishes? What are the names of the tenses used in the above question? 1. Present simple tense 2. Present continuous tense 3. Present perfect tense 4. Present perfect continuous tense 5. Past simple tense 6. Past continuous tense 7. Past perfect tense 8 Past perfect continuous tense 9. Future simple tense 10. Future continuous tense 11. Future perfect tense 12. Future perfect continuous tense From http://esl.about.com Worksheet 2 Complete the table using examples from the text in activity B1 Tense Aspect Example present (no aspect = simple) continuous perfect past (no aspect = simple) continuous perfect Worksheet 3 Match the verb forms (1-6) with their main concepts (a-f) Verb form Concept 1. present simple a. past event with present relevance 2. past simple b. activity or process, in progress in the past 3. present continuous c. past state, event or habit 4.past continuous d. present state, event or habit 5. present perfect e. past event that happened prior to another past event 6. past perfect f. activity or process, in progress in the present Worksheet 4 Writing : Simple present Tense Exercise 1: Complete the text using words from the box. get up go have sleep start finish I (1) early, at quarter to six, and (2) To work at about half past six. I (3) breakfast in a cafà © near my office, and (4) .. work at half past seven. I dont (5).. a big lunch, just a sandwich and a coffee, I usually (6) . work at about six oclock. I (7) . home at seven, then I (8) dinner with husband. He loves cooking! After dinner we usually watch TV, then I (9) .. to bed early. About ten oclock and (10).. for seven or eight house. In conclusion, Tense and aspect are still problem for Thai learners. There are many error when do they speak and confuse because they speak English similar Thai speaking. They have many problems such as word order and use tense mistake. For example: I am not enjoy this film. Lets leave. What do you eating now? etc. So the teacher of English should develop their teaching and try to teach students learning by doing. Students will gain English language skill especially Tense and aspect from teacher as well. **************

african hair styles :: essays research papers

African hair sculpture is what they call it and Africa and to them it is an art. Africans hardly ever leave their hair or their body plain or in the book, it says â€Å"natural† state. It says that they spend a lot of time and energy on grooming and self-admiration. Sounds like it’s the same way there as it is here because I love to â€Å"groom.† Ha ha. Anyway, it says they spend a lot of time on their hair and looks but special attention to their hair. The â€Å"art† of hairdressing was practiced mostly for women and male hairdressers can hardly be found. The book says that the skill of hairdressing has been handed down from generation to generation and requires artistry, manual dexterity, and patience because many of their styles are elaborate and time-consuming. For most African women hair is a medium for creative self-expression. Now their hair is styled for many different reasons. In some parts of Africa, hairstyles help to determine age, in others ceremonial occasions are marked by special styles. The design and construction of hair depends on different factors, some hair styles may need sisal, clay, the bark of trees, or cloth pads; in other cases it could involve intricate knitting, braiding, and threading of the hair. The most complex styles can take up to several hours and sometimes even days. That’s true here also and we got it from them. The slave master’s wife’s would watch the women braid the kids and each other’s hair and would want their hair to be the same as theirs because the styles were so beautiful. Anyway, they found that you could find complex styles only in the interior of the continent where people still live "primitive" and they have time for all that stuff. In urban areas, the styles are simpler where they have adopted western styles. OK, if you draw a line running from Dakar, Senegal in the west and to Khartoum, Sudan in the east you will see that to the north of the line live the light-skinned, straight-haired Hamites and Semites of North Africa. These would have been the so called â€Å"house slaves† or could even be passed of as being white in some cases. Around the dividing line, the people would have been brown-skinned and would have had curly hair because of Semite or Hamite intermixtures. They were in the middle of everything, they were not house slaves and not in the field just there, but doing work nonetheless. african hair styles :: essays research papers African hair sculpture is what they call it and Africa and to them it is an art. Africans hardly ever leave their hair or their body plain or in the book, it says â€Å"natural† state. It says that they spend a lot of time and energy on grooming and self-admiration. Sounds like it’s the same way there as it is here because I love to â€Å"groom.† Ha ha. Anyway, it says they spend a lot of time on their hair and looks but special attention to their hair. The â€Å"art† of hairdressing was practiced mostly for women and male hairdressers can hardly be found. The book says that the skill of hairdressing has been handed down from generation to generation and requires artistry, manual dexterity, and patience because many of their styles are elaborate and time-consuming. For most African women hair is a medium for creative self-expression. Now their hair is styled for many different reasons. In some parts of Africa, hairstyles help to determine age, in others ceremonial occasions are marked by special styles. The design and construction of hair depends on different factors, some hair styles may need sisal, clay, the bark of trees, or cloth pads; in other cases it could involve intricate knitting, braiding, and threading of the hair. The most complex styles can take up to several hours and sometimes even days. That’s true here also and we got it from them. The slave master’s wife’s would watch the women braid the kids and each other’s hair and would want their hair to be the same as theirs because the styles were so beautiful. Anyway, they found that you could find complex styles only in the interior of the continent where people still live "primitive" and they have time for all that stuff. In urban areas, the styles are simpler where they have adopted western styles. OK, if you draw a line running from Dakar, Senegal in the west and to Khartoum, Sudan in the east you will see that to the north of the line live the light-skinned, straight-haired Hamites and Semites of North Africa. These would have been the so called â€Å"house slaves† or could even be passed of as being white in some cases. Around the dividing line, the people would have been brown-skinned and would have had curly hair because of Semite or Hamite intermixtures. They were in the middle of everything, they were not house slaves and not in the field just there, but doing work nonetheless.

Islamization of the Philippines Essay

Contrary to the methods of Spanish conquistadors who handled colonization at swordpoint, the introduction of Islam to pre-colonial Philippines and to the rest of Southeast Asia was generally achieved with minimal bloodshed. By marrying into the rich and ruling class, Muslim traders, teachers and missionaries facilitated the spread of Islam as they travelled to Java, Sumatra, Jahore, Malacca, Borneo and other nearby islands to conduct their mission. By the 13th century, most of the lands of Southeast Asia were Islamized, and pretty soon the southern part of the Philippines followed this trend during the 14th century. But of course, this phenomenon could have not been possible without notable Muslim people who spearheaded the spread of Islam. Based on the tarsila or the genealogies, the first one who introduced Islam in the country was Tuan Mashaika, the supposed son of Jamiyun Kalisa and his wife, Indira Suga, who were both sent to Sulu by Alexander the Great (Mongcal). Tuan Masaika married the daughter of Raja Sipad of Patikol in Buansa, present-day Jolo (Scribd.com). He was followed by Karim-ul Makhdum, or simply Mukdum, a noted Arabian scholar who introduced Islam in Malacca in the middle of 14th century and continued his travel to the east. He then reached Simunol, Sulu after passing through Sambuwangan (Zamboanga) and Basilan in 1380 (Mongcal). He built the first mosque in Sulu, and he continued to preach Islam until the time of his death. Around 1390, Raja Baginda, a minor prince from Menangkabaw, Sumatra arrived with soldiers and conquered Sulu. Afterwards, in 1450, they were followed by a Jahore[->0]-born Arab explorer[->1] and religious scholar[->2] named Sayyid Abu Bakr Abirin, or simply Abu Bakr (Sultanate of Sulu- Wikipedia). Upon coming to Sulu, Abu Bakr married Paramisuli, the local dayang-dayang or princess, and daughter of his predecessor, Raja Baginda. Then, he founded the first-ever sultanate of Sulu with him as the sultan, and thus he assumed the title Paduka Mahasari Maulana al Sultan Sharif ul-HÄ shim. But it was Shariff Muhammad Kabungsuwan Ibrahim, son of a royal-blooded Arab from Hadramaut (Scribd.com), who stretched the borders of Islamization beyond Sulu, and into the entirety of Mindanao. In 1475 he and his soldiers invaded the natives of present-day Cotabato and married the princess Putri Tonina. He then founded the sultanate of Mindanao with him as the head. It wasn’t just the natives in Mindanao who had been affected by the spread of Islam. Malay traders from Borneo facilitated the spread of Islam to some of the provinces of Luzon, namely Batangas, Mindoro and Pampanga. By the time the Spaniards arrived during the 16th century, they were surprised to discover that natives from certain parts of Luzon, including pre-colonial Manila and Tondo, practiced Islam. It is common knowledge, however, that technically and generally, the Spaniards had been more successful in propagating their religion all throughout the Philippines, thus confining and paralyzing the spread and influence of Islam. Today, the Philippines is one of the most predominant Roman Catholic nations in the world, second to East Timor in Southeast Asia. Only about 5% of today’s Philippine population practices Islam. The Roots of Education in the Philippines It is common for Filipinos to place a high regard on education not only as a predestined obligation to their children, but also as an important means to a higher social and economical status. According to the National Statistics Office or NSO, as of May 2012, 58 million out of the estimated 67 million Filipinos aged 10 to 64 years old are functionally literate, meaning they can read, write, compute, and comprehend (Mercene). Most Filipinos who are functionally literate are those whose who have at least finished high school. In pre-colonial Philippines, however, education in hunting-gathering communities or Primitive Communal societies was â€Å"informal, unstructured, and devoid of methods† (DepEd). It is less focused on academics characterized by the 3Rs which are reading, writing and arithmetic, and more compliant to vocational activities. The learners were taught by their parents or in the houses of tribal educators such as the babaylan or the katalonan, who are believed to possess wisdom and knowledge on spirituality with respect to their beliefs and traditions (Sribd). An ancient Southeast Asian writing system, called the Baybayin, was used as a teaching medium. Baybayin, from the Tagalog term baybay which means â€Å"to spell† is a member of the Brahmic family[->3] and is recorded as being in use in the 16th century, up until the late 19th century (Baybayin – Wikipedia). It is not to be confused with Alibata, which is Arabic in origin. Ancient writing tools consist of leaves, palm fronds, tree bark, fruit rinds, daggers as panulat and materials made from bamboo. Upon the arrival of the Spaniards, these native communities are already practically and technically literate using the Baybayin. There had been several major changes to the type of education in the Philippines during the Spanish period, as their teachings were centralized on the ideology of Catholicism. The tribal tutors were replaced with Spanish missionaries, and the responsibility for providing primary education to indigenous populations was left to religious orders, headed by parish friars. The concepts of church and school were merged. This elitist, religious-oriented and exceedingly patriarchal type of education continued until it was partially liberalized through the enactment of the Educational Decree of 1863 which provided for the establishment of at least one primary school for boys and girls in each town under the responsibility of the municipal government (DepEd). The first book printed in the Philippines, a version of Doctrina Christiana or Christian Doctrine in the Chinese language, was printed in 1590, to be followed by versions in Tagalog and Spanish in 1593. There were four major groups of Spanish missionaries who established Christian schools in the Philippines, most of these institutions still teaching at present. The Augustinians established a school in Cebu in 1565, and then the Franciscans took charge of educating the natives in 1577. The Jesuits followed in 1581, with the youth as their focus. They also founded the Unibersidad de San Ignacio, which was later incorporated into the University of Santo Tomas, and also the Colegio de San Josà © in 1601 that took over the management in what became Escuela Municipal, now Ateneo de Manila University (Education in the Philippines- Wikipedia). The last group of missionaries were the Dominicans, who established a school on their first mission in Bataan in 1587, and later founded Colegio de San Juan de Letran in 1620. In general, however, education during the Spanish period was â€Å"inadequate, suppressed, and controlled† (DepEd). A free and adequate secularized public school system only came with the first decade of the American rule, with respect to recommendations of the Schurman Commission, or the First Philippine Commission – a five-person group headed by Dr. Jacob Schurman[->4], president of Cornell University[->5], to investigate conditions in the islands and make recommendations (Schurman Commission – Wikipedia). The Taft Commission or the Second Philippine Commission established by President William Mckinley came later in 1900. This commission, headed by William Howard Taft[->6], was granted legislative as well as limited executive powers (Taft Commission – Wikipedia), and thus it focused on training the people for the duties of citizenship and avocation. The spread of public schools throughout the Philippines came afterwards in 1901, when the Thomasites, the five hundred pioneer teachers sent by the U.S. government to the Philippines due to shortage of teachers, arrived and estab lished barangay schools. Works Cited List Mongcal, MAJ SAMUEL T . â€Å"Sulu: Our Ancestral Domain.† The Philippine Marine Corps’ Official Web Site. N.p., n.d. Web. 17 Oct. 2012. . â€Å"Sultanate of Sulu – Wikipedia, the free encyclopedia.† Wikipedia, the free encyclopedia. N.p., n.d. Web. 17 Oct. 2012. . â€Å"The Spread of Islam in the Philippines.† Scribd. N.p., n.d. Web. 17 Oct. 2012. . REPORT IN HUM 10 Javier, Jess G. Hum10 – B1 [->0] – http://en.wikipedia.org/wiki/Johore [->1] – http://en.wikipedia.org/wiki/Arab_people [->2] – http://en.wikipedia.org/wiki/Religious_scholar [->3] – http://en.wikipedia.org/wiki/Brahmic_family [->4] – http://en.wikipedia.org/wiki/Jacob_Gould_Schurman [->5] – http://en.wikipedia.org/wiki/Cornell_University [->6] – http://en.wikipedia.org/wiki/William_Howard_Taft

Hris Case Study

HRIS Case study 1. How does this position help the HR function become a strategic partner of the organization? MOMIRI companies realize that quality personal are the key to success. That means the company can achieve its strategic goals by the support of human capital. Therefore, proper management of human capital is the core factor for company to reach its strategic goals. Thus, HRIS, of which primary objective is to maximize the value of an organization’s human capital, can serve as a significant strategic partner of the organization.In addition, according to the duties and responsibilities of the HRIS administrator, since the HRIS administer serves as key systems liaison with other department such as payroll, HRIS administer can also help other department and build an integrate relationship between HR and other department. That relationship can provide a very insightful view for HR department and help the company to make and implement its strategic goals by providing some u seful information of employees. 2. From the position description, identify the traditional, transactional, and transformational HR activities that this position is involved with.Traditional: Conduct new hire in process to include systems training for new employees and entering new employee information in Costpoint. Conduct termination out-processing to include entering employee separation information in Costpoint and reporting attrition data. Process personal actions (hires, terminations, pay & title changes, promotions, employment status, etc) to include entering data into HRIS. Transactional: Support and maintains the HRIS in addition to other systems supported by the management of enterprise applications.Provide detail and aggregate information for salary surveys and regulatory reporting. Maintain data integrity in ATS, HRIS, and other enterprise system by running queries and analyzing and fully auditing data across all HR departments. Transformational: Provide HR tools and resou rces for management and staff to accomplishment their goals and objectives. Serve as key systems liaison with other departments and process stakeholders. 3. Using the key responsibilities identified for this position, explain why and how the HRIS function plays a pivotal role in the organizational model as described in this chapter.The HRIS function keeps and manages all the employees’ information. The HRIS analyzes the employees’ information such as performance and skills and identifies some talented person to plan and implement project. In addition, the HRIS can help make payrolls and thus build an integrate relationship with other finance and accounting software. Last but not least, HRIS can enhance efficiency and effectiveness of HR administrative functions and improve employees satisfaction by delivering HR services more quickly and accurately.

Accounting Essays – BT Cashflow Changes

BT Cashflow Changes.BT Group ( BT ) is the taking UK company supplying landline telecommunication services and equipment. It besides had the nomadic telecommunication concern which was later sold as MMO2. After the sale of nomadic concern, BT ‘s profile has now changed from a growing company to a mature hard currency bring forthing company. A )Fiscal public presentationThe most common nonsubjective appraisal of the fiscal public presentation of a house is the return it generates on its assets and the measure and quality of the returns. Measure is measured by the absolute and per centum alteration in entire net incomes. The net income and loss history of an administration and its analysis are the premier and first indexs of a house ‘s fiscal public presentation. The latest one-year consequences of BT is for the period stoping 31 March 2005. Appendix I shows the sum-up of cardinal net income and loss figures over the last three old ages. BT ‘s turnover and net income after revenue enhancement in 2005 have increased as compared to 2004 but are still lower than those in 2003. The turnover has declined by 5.7 % merely whereas net income after revenue enhancement has declined by 32.7 % over the two twelvemonth period. This shows that the concern has really low variable costs which is in line with the heavy fixed cost investings usually made by telecommunication companies in set uping their webs and subsequent really low variable costs in transporting informations. While turnover increased in 2005, runing net incomes have declined. This indicates that the concern is confronting some pricing force per unit areas or is passing more on advertizement as the operating net income declined by 0.5 % merely. BT ‘s 2005 net income after revenue enhancement was & A ; lb ; 1,820m and was well higher than & A ; lb ; 1,406m. Though the absolute net income is really high figure compared to most of the concerns and indicates that the company is in strong fiscal place, it besides shows that BT has high fiscal purchase. The company paid a important high involvement and if grosss and operating borders come under more force per unit area, it could hold problem paying involvement costs. BT is cognizant of this issue and has focused on cut downing its net debt. After confronting tough times in early 2000s, it has sold many old investings to raise money for refunding debt. BT ‘s portion monetary value rose after it announced its strategic determination to cut down net debt by raising money through divestments. The net involvement payments have declined from & A ; lb ; 1,439m in 2003 to & A ; lb ; 801m in 2005. Not merely that, the net involvement payment has declined from 49.5 % of operating net income to 29.0 % from 2003 to 2005. The decrease in net involvement as a per centum of operating net income is an of import betterment as it gives investors comfort that even if operating borders come under force per unit area, the company would still be able to run into its involvement liabilities. One speedy manner to analyze a company ‘s public presentation is to look at the net incomes per portion form. The net incomes per portion had besides a alteration form similar to that of net income after revenue enhancement. It foremost decreased from 31.4p in 2003 to 16.4p in 2004 before increasing to 21.4p in 2005. The 2005 addition in net incomes per portion highlights the betterment in public presentation. Though the net incomes did lessening in 2004, BT kept on increasing entire dividend paid to stockholders. This shows the direction ‘s religion in concern traveling frontward and its ability to run into higher dividend outlooks in future. The returns generated on assets is measured by Return on Capital employed ( ROCE ) . Appendix II shows the computation of ROCE for BT. BT had a healthy ROCE of 19.0 % and 20.7 % in 2004 and 2005. The quality of returns is measured by their consistence and by the spread of net incomes, i.e. , the per centum of net incomes being generated from different divisions and locations. The less trust of net incomes on any one division and/or location means the company is in better form to defy downswings in its markets. None of BT ‘s concern contributed more than 50 % in its turnover in the twelvemonth ended 31 March 2005 ( BT, 2005 ) . This indicates that BT Group is moderately good protected from the diminutions in a concern line. The state of affairs is somewhat different if we look at the operating net incomes where BT Wholesale division contributes more than 50 % of net runing net incomes. Any more border force per unit areas in this concern could cut down future net incomes. Most of BT ‘s net incomes originate from UK and hence it net incomes are susceptible to alterations in UK economic system. Fiscal placeThe fiscal place of a company covers its fiscal construction, its assets and liabilities, its liquidness and hazard direction attack ( Accounting Standards 2004/2005 ) . Appendix III gives the high spots of BT Group ‘s balance sheet from 2004 to 2005. The entire fixed assets have increased by & A ; lb ; 639m in the last twelvemonth. While entire fixed assets have increased, the entire current assets have decreased by & A ; lb ; 254m, so entire assets have increased by & A ; lb ; 385m. The lower addition in entire assets as compared to increase in fixed assets is chiefly due to diminish in hard currency and investings. The major alteration in fiscal construction has occurred on the liabilities side. The entire current liabilities have gone up by & A ; lb ; 3,938m due to increase in current loans and adoptions of & A ; lb ; 3,227m. This shows that BT is financing much more of its assets from current adoptions. The monolithic addition in current loans and adoptions has reversed the net current assets ( liabilities ) place. BT had net current assets of & A ; lb ; 2,027m in 2004 and had net current liabilities of & A ; lb ; 2,165m in 2005, a net lessening in current assets of & A ; lb ; 4,192m. While the current liabilities have increased, the long term creditors have decreased by & A ; lb ; 4,335m. If we merely look at long-run creditors, the decrease is impressive and it gives more assurance to the investors that company is in better fiscal place now. But when we combine the lessening in long term creditors with the addition in current liabilities, the net alteration is really less. And the fact that alterations in current liabilities is chiefly due to borrowing alternatively of addition in trade creditors means that the funding of assets has simply shifted from long term adoptions to short term adoptions. The current assets to current liabilities ratio has declined from 1.24 to 0.83 in the last one twelvemonth, a mark of concern in footings of liquidness particularly when the addition in liabilities is non chiefly due to higher trade creditors. Debt to equity ratio indicates the funding of assets. BT had entire debt of & A ; lb ; 13,697m in 2004 and the corresponding figure for 2005 was & A ; lb ; 12,589m, a lessening of & A ; lb ; 1,108m. If we now exclude hard currency and short term investings from entire debt, BT ‘s net debt was & A ; lb ; 8,425m and & A ; lb ; 7,786m in 2004 and 2005 severally. The net debt to book value of equity ratio declined from 2.75 in 2004 to 2.02 in 2005. This means that debt fundss about twice assets as being financed by equity. Higher sum of debt consequences in lower leaden mean cost of capital as debt is cheaper equity. But as BT reduces more debt, its leaden mean cost of capital will increase. The addition would be partly offset by lower cost of equity due to take down opportunities of bankruptcy. Hazard of bankruptcy is measured by involvement screen ratio which is defined as the ratio of hard currency available for involvement payments to net involvement. Appendix IV shows the EBITDA computation and involvement screen ratio. The involvement screen ratio has increased from 6.1 in 2004 to 7.0 in 2005. The healthy involvement screen ratio shows that BT has farther reduced the hazard of bankruptcy and is in better fiscal place now. The debt degree is now really much within manageable degrees and is more like a hard currency rich mature company. Companies usually tend to follow certain dividend tendency to signal market of their appraisal of future net incomes. Dividend declaration is besides portion of hazard direction as it is based on direction ‘s appraisal of future hard currency coevals and outgo outlooks. The hiking in dividend in 2004 and 2005 inspite of diminution in net incomes in 2004 shows the direction appraisal of future low hazards to hard currency flows. Fiscal AdaptabilityAn entity ‘s fiscal adaptability is its ability to take effectual action to change the sum and timing of its hard currency flows so that it can react to unexpected demands or chances ( Accounting Standards 2004/2005, page 26 ) . Appendix V shows the chief elements of amalgamate hard currency flow statement of BT Group. BT Group is bring forthing high sums of hard currency influx from operating activities. During the twelvemonth ended 31 March 2005, the company generated & A ; lb ; 5,900m of net hard currency from operating activities. BT is in telecommunication concern which demands comparatively high degree of absolute investings. It spent & A ; lb ; 2,408m on capital outgo during the twelvemonth ended 31 March 2005. Even if we believe that all of capital outgo was required under normal operations, BT was still left with & A ; lb ; 2,282m of excess hard currency in 2005. As we can see from the Appendix III that BT has now focused on refund of loans. During the last three old ages, the company has reduced adoptions by & A ; lb ; 7,395m. Though BT is able to bring forth important sum of hard currency before disposals but that was non plenty in 2003 and 2004 to refund loans. The company so sold some of its investings to bring forth hard currency for loan refunds. BT besides pays a important sum of dividend to its stockholders. So if its cyberspace hard currency from operations do diminish in future, it has still some buffer in footings of dividend payments to take attention of loan refunds. B )The aim of fiscal statement is to supply information about the coverage entity ‘s fiscal public presentation and fiscal place that is utile to a broad scope of users for measuring the stewardship of the entity ‘s direction and for doing economic determinations ( Accounting Standards, 2004, page 22 ) . The conformity of an entity ‘s fiscal studies with UK ‘s Accounting Standards can be gauged over two chief countries – content and format. Content is of import to give true and right image of a house ‘s fiscal public presentation and place. Different users need different information. Fiscal statements are used by investors to establish their investing determination. So it is of import that fiscal statements have the right content to assist accomplish this end. It is besides of import to hold right format of presentation. Investors are more likely to experience comfy if they see familiar presentation manner and can so measure the company easy. We will look at the content and major fiscal statements to see whether they comply with UK Accounting Standards. We will so besides at few extra notes to fiscal statements to see whether they are besides in line with true and just rule and give the readers a clear image of the entity. First of all we compare net income and loss statement with FRS 3 ‘Reporting fiscal public presentation ‘ . BT ‘s amalgamate net income and loss statement clearly shows the entire turnover and portion from joint venture and associates, and in making so gives more lucidity of its gaining base. The fiscal statement format is similar to the illustration formats shown in Accounting Standards 2004/2005. BT ‘s 2005 Annual Report nevertheless does n't demo portion of turnover and net incomes from discounted operations ( BT, 2005 ) . It is because BT did n't sell any concern in 2005. If we look at the 2002 Annual Report ( BT, 2002 ) , it shows the turnover and net incomes from discounted operations besides. The fiscal statement besides has statement of entire recognized additions and losingss in line with FRS 3 patterns. So the histories run into net income and loss statement UK Accounting Standards in footings of both content and format. We now compare BT ‘s hard currency flow statement with the format prescribed in FRS 1 ‘Cash flow statements ‘ . BT ‘s hard currency flow statement has non merely got all the headers but they are besides in the same order as mentioned in FRS 1. BT study besides gives sub-categories under the major headers and hence is a echt attempt to educate investors every bit much as possible on the coevals and usage of hard currency flows. BT hard currency flow statement uses the format prescribed for the ‘Group ‘ histories. The notes to fiscal statement besides has detailed describing on rapprochement of operating net income to run hard currency flows, analysis of net debt, acquisition and disposals in line with formats for the ‘Group ‘ histories. The following subdivision we analyse is on segmental coverage and look into its comparison with SSAP 25 ‘Segmental Reporting ‘ . SSAP 25 says that a populace limited company should supply segmental analysis on lines of concern category and geographical location. The notes to fiscal statement subdivision in the 2005 Annual Report has a subdivision on segmental coverage wherein BT shows the turnover, runing profit/ ( loss ) and net assets/ ( liabilities ) of different concern lines. It besides provides the above informations based on the geographical location of contrary coevals. The above meets SSAP 25 demands and besides helps investors make a better judgement of hazards faced by BT. BT is in telecommunication concern where engineering alteration is rapid. BT has acquired many companies in recent old ages to maintain gait with the technological developments. So it is of import to analyze the acquisition policies and revelations are in line with the UK Accounting Standards. FRS 6 ‘Acquisitions and Mergers ‘ and FRS 7 ‘Fair values in acquisition accounting ‘ govern the acquisition accounting policies. BT ‘s one-year study under ‘Notes to fiscal statements ‘ gives elaborate revelation of entire and just value of the acquisitions made by it. BT ‘s fiscal statements non merely give the book and just value of acquisitions but besides a elaborate account of them for each acquisition. The clear and easy to understand format of fiscal statements and the deepness of information in them signals that BT non merely merely make the lower limit to run into UK Accounting Standards but besides follows them in true spirit. Appendix I – Highlight of BT Group ‘s net income and loss histories ( Beginning: BT Annual Report and Form 20-F ; hypertext transfer protocol: //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm ) Appendix II – ROCE of BT Group ( Beginning: BT Annual Report and Form 20-F ; hypertext transfer protocol: //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm ) Appendix III – Highlight of BT Group ‘s balance sheet ( Beginning: BT Annual Report and Form 20-F ; hypertext transfer protocol: //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm ) Appendix IV – Interest screen ratio ( Beginning: BT Annual Report and Form 20-F ; hypertext transfer protocol: //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm ) Appendix V – Highlight of BT Group ‘s hard currency flow statements ( Beginning: BT Annual Report and Form 20-F ; hypertext transfer protocol: //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/AnnualReports.htm ) Bibliography and mentions Accounting Standards 2004/2005 – Extant at 30 April 2004 ( 2004 ) ; Wolters Kluwer ( UK ) Limited. BT ( 2005 ) ; BT Annual Report and Form 20-F for the twelvemonth ended 31 March 2005 ; hypertext transfer protocol: //www.btplc.com/Sharesandperformance/Howwehavedone/ Financialreports/Annualreports/AnnualReports.htm BT ( 2002 ) ; BT Annual Report and Form 20-F for the twelvemonth ended 31 March 2002 ;hypertext transfer protocol: //www.btplc.com/Sharesandperformance/Howwehavedone/Financialreports/Annualreports/Annualreportsarchive.htm