French and Indian War Essay

Many people came to the colonies looking for freedom to practice their beliefs unhindered, start a new life, or make economic gain. Both England and Great Britain wanted the land in the new world so they fought The Seven Years’ War, or the French and Indian War. During the war, Britain allowed the colonies to function mostly independently in a practice called salutary neglect. When the war was over, Great Britain tried to assume tighter control of the colonies. However, a long period of salutary neglect had changed the colonists’ thinking and way of life. After the war, the colonies wanted to govern themselves, wanted to keep their economy from being drained and restricted, and wanted their rights just as English citizens back in the homeland. After the war, the colonies wanted to continue in the political system they enjoyed during the period of salutary neglect. During the war, the colonies stayed close with their mother country as they fought the French and the Indians but mainly governed themselves. The colonists were more than willing to serve in the war with the British regulars. As the war progressed, the colonists realized they were not treated with the same respect as British regulars (Doc C). They began to resent the British regulars but continued fighting because the threat of the French still loomed over them. After the war was over, the hand of the British government began squeezing the money out of their economy with tax laws in which they had no say (Doc H). The colonists were not necessarily angry about the taxes but instead what it meant for their political freedoms. They were most outraged by the lack of representation in a Parliament that saw them solely as a source of revenue (Doc F). Parliament was irritated that the colonies were not making them enough revenue to pay the war debt and tried to regulate the economy by seizing control of the various colonial governments. The colonies were also forbidden to settle past the Appalachian Mountains, a vast amount of land they had won in the war (Doc A). The colonies no longer needed protection from the French and wanted to govern themselves apart from the overbearing mother country.

Patents and Intellectual Property Essay

                    A patent is a set of rights given exclusively to an individual or firm by an independent nation to the inventor or discoverer for a given duration in exchange for detailed information on the details of the inventions or discovery (Foray 28). These set of rights are exclusive to the inventors thus acknowledging their contribution and get financial benefits. Inventions that can be patented are new products, processes of manufacturing, improvements to an existing product or process, new chemical compounds or compositions, or processes relating of an existing manufacturing process (Perelman n.p.). This form of intellectual property encourages the economic and technological development by rewarding intellectual creativity.                  Patents laws are set up to ensure that the owner of intellectual property benefits from his or her invention. The law gives the owner freedom of choice to do what they require with the invention as long as it does not conflict with other existing laws. The inventor can sell the patent at any market price they believe is commensurable, they can license the patent to others for use and in the process collect royalties from the users which increases their financial stability (Gold 135). Patent laws also offers a sense of protection to the inventors for the stipulated time usually twenty years and this approach usually is a disadvantage to the competitors in the same line of work. These laws also prohibit dealing with patented goods without permission from the patent holder and this ensures that pirating of patented goods or services is a prosecutable case whereby one can be sentenced to jail or heavily fined (Perelman n.p.).                Patents are a crucial part for advancements in science based professions such as medicine, biotechnology, computers and even drug chemistry. These advancements have born great fruits which have all been aimed at improving the life of mankind. In this paper, the strengths and weaknesses of patent laws and foreign investment, trade, innovation, public health, generic resources and traditional knowledge will be discussed. Patent laws have improved the life of investors greatly, this has led to greater determinations in patenting other products, and in the process, greater, and discoveries that are more useful have been made.                  Strong patent laws are a major attraction to foreign investors who are assured of the protection of their goods or services. They are thus confident about imitations of their product, which has lead to an increased net demand of their products leading to higher marginal profits. The intellectual laws act as an attraction and assurance to foreign investors as their business is enabled a fair play ground to compete with existing indigenous firms (Smarzynska 41). Strong patent laws also offer a location attraction to foreign investors opting for areas with enhanced patent laws. This has lead to further development and improvement of economies of such areas as compared to areas whose laws are not well established. Stronger intellectual property rights can be a deterrent to new foreign investors since existing firms may have already established large market bases which may not be easy to break through. With this kind of market, monopolistic ventures may mushro om to the disadvantage of consumers since they may overprice their commodities due to lack of competitors.                  Patent laws create ownership advantages conferring ownership advantages to firms serving the foreign markets (Cooter, & Ulen 124). Through the provision of legal redress against any violations, markets are expanded and increase in both multilateral and bilateral trade is enhanced. Patent laws increase bilateral exchange to foreign markets by reducing the costs associated with preventing loss of knowledge assets. Such costs consist of foregone revenues resulting from reduced bilateral exchange and or expenses incurred to make knowledge assets difficult to imitate especially when the destination country has strong imitative abilities.                     Strong intellectual property laws can increase market power and even though strong laws enhance ownership advantage, this enhanced ownership can increase or decrease bilateral exchange. The market power concept holds that strong rights reduce bilateral exchange by ensuring a temporary monopoly over the protected knowledge. This market power is attributed to the patent holder, whether domestic or foreign. Firms that secure strong patent protection in foreign markets can exercise their market power by restricting quantity and increasing the unit price of bilateral exchange to that market (Fink and Primo 26).                  According to Forays (13), strong patent laws provide incentives for people and firms to invest in research.Where there exists strong patent laws, inventors and innovators are energized since any benefits accrued from the new knowledge benefits them solely. With weak patent laws a free market economy fails to induce an optimal investment in research, development and innovation, since investors would not be able to recoup the full benefit from their investment. Patent laws also give strong ownership advantages to firms in developed countries, which encourage them to transfer their technology to developing countries through market channels at a cost. Strong patent laws may also be a disadvantage since they may lead to increased market power which results in high cost of technology transfer. In cases where there exist weak patent laws, this provides a loophole for technology transfer in non-market channels which would greatly disadvantage the innovators.                   Patents are important to pharmaceutical firms as they help in appropriating the benefits to the innovators. Moreover, products and the development process are protected from imitators in order to avoid replication of same drug. The process of drug development is quite costly averaging at about 1billion US dollars for the actual discovery, development and regulation approval. However, patenting novel drugs is essential and only beneficial in developed countries where many firms may want to set up drug manufacturing firms. According to Vernon (14), the expensive process of research and development is usually compensated by profits, which arise from patent protection. Patent laws in drug development are quite complicated since while patenting new drug protects the producers from unscrupulous firms may also increase the cost of the drugs thus making them unaffordable to needy people.                     The process of patenting innovations in public health may be long and tiresome which may discourage innovations. However due to emergence of tropical diseases in the developing world patenting may act as an incentive for continued research in both drug development and innovations of new procedures for their early diagnosis and treatment. All this will lead to improved health care for patients especially in developing countries where cost of drugs is beyond the reach of the majority who are struggling. Patent laws encourage the development of medicinal compounds or products. These conditions being rare are not economically viable for the pharmaceutical firms since the profits margins are so minimal thus little research is channeled towards them. However, through patenting, firms that delve into this kind of research because they are protected exclusively thus giving them the sole ownership rights to manufacture and distribute them at a given cost (Gol d 131-132). This enables them to make profits.                   Weak patent laws in the health sector have been associated by rise of firms, which exploit the whole process of drug development. Drug imitators can benefit from innovators’ free approval and produce duplicate drugs at a much lower cost relative to the real cost of discovering and developing the new product. Patenting the genetic resources and traditional knowledge ensures that people who participated in the development of the new information are acknowledged for the work they have done. To scholars being acknowledged builds confidence in them and is a motivator for them to work even harder. By them being acknowledged, it shows that they become authorities in their specific fields, which further leads to production of more accurate and high quality new knowledge. Patent laws regarding information are in conflict with human rights since plant information should be made public for the benefit of all. It is not easy to relate patent laws and human ri ghts since it exist in different perspectives on the same depending on the contributors (Gold 186). As such, information to the knowledge should be easily accessible at minimal cost affordable to all.                   In production of pharmaceuticals, patents laws restricted patent term to 20 years, this was disadvantageous to people who developed drugs for infrequent illness because sales of the drugs could not give adequate returns within the period. It was until 1984 that the congress amended the drug act by coming up with orphan drugs act that extended the period of patents to 25 years in order to allow developers to pay-back the cost of development and get profits (Gold 132). In addition, patent restricted use of available drugs for research of new drugs development. This presented a challenge to development of new and generic drugs until when the congress amended the patent laws to allow use of drugs for research purposes. Conclusion                   Patent laws have more strength compared to the weaknesses depending on the issue of involved in discussion. Through patenting, the innovators and inventors are not only recognized as the owner of the emerging products but they also have various benefits such as financial gains to payback on the capital invested. However, the patent are only limited to 20 years, which in some cases is disadvantageous to products with weak marketing such as orphan drugs. However, government intervention has seen developers reap high profits for their ideas, and products over a given period. The weakness of patent is limitation on research where they restrict third party from using the original product or idea to develop new product thus slowing research and improvements of the existing ones. Hence, caution is necessary to ensure that patenting does not give rise to monopolies, which would discourage competition at the expense of the consumers. References Cooter, Robert and Ulen, Thomas. â€Å"Intellectual Property† in Law and Economics 5th ed. Toronto: Pearson, 2008. Fink, Carsten. and C.A. Primo Braga. ‘How Stronger Protection of Intellectual Property Rights Affects International Trade Flows’. In C. Fink and E. Mansfield (eds) Intellectual Property and Development: Lessons from Recent Economic Research. New York: World Bank/Oxford University Press. (2004). Print. Foray, Dominique. Technology Transfer in the TRIPS Age: The Need for New Types of Partnerships between the Least Developed and Most Advanced Economies. Geneva international Centre for Trade and Sustainable Development (2009). Gold, Richard E. Patents and Human Rights: A Heterodox Analysis. Journal of Law,Medicines and Ethics, 41(1) (2013):185-198. Perelman, Michael. â€Å"In Patents We Trust: How the U.S. Government Learned to Stop Worrying about Monopoly and Love Intellectual Property.† MR Zine (2005). Smarzynska Javorcik, B. ‘The Composition of Foreign Direct Investment and Protection of Intellectual Property Rights: Evidence from Transition Economies’. Journal of European Economic Review 48(1) (2004): 39–62. Vernon, J.A. ‘Examining the Link between Price Regulation and Pharmaceutical Research and Development Investment’. Journal of Health Economics 14(1) (2005): 1–16. Source document

Rewrite Essay Example | Topics and Well Written Essays - 500 words - 1

Rewrite - Essay Example He expressed how he engrossed himself in the campaign of another congressman and how with time, his role and position gradually shifted to a higher level. He succeeded in attaining a higher position in the society because he worked with real spirit while taking care to keep his values high and maintain his work ethics which is why, people began to look up to him as a leader. Therefore, public support and his own solid determination led Mr. Martin to seek and fill the position of a city councilman. Mr. Martin took care to discuss many professional areas which hold much importance in one’s life as one progresses in career. He told how congressmen also have families for which they want to save money in order to live more comfortably. This seemed to be an interesting area to discuss since it related heavily with every other human’s tendency to make or save money so that a comfortable living could be managed. Mr. Martin tried explaining his decision to save or gain extra money by giving the idea of falling into a trap or taking the bait that is often presented to the politicians nearly every other day. But, it was easy to see how Mr. Martin failed to remember or discuss his weak points or blunders he committed during his professional career. This is because he abstained from mentioning the names of the people who helped him reaching the great positions of influence. Also, he did not discuss the incident where he took some $75000 on a contract which shows that he did remain involved in many cases of bribery. This also led the public to assume that if Mr. Martin made mistakes in one area, he might have done similar mistakes in other areas as well. Mr. Martin told how when one consciously or unconsciously drops the guard, one becomes a part of the established societal system. He mentioned this point to explain how one starts violating work ethics and

Chinese Property Market Research Proposal Example | Topics and Well Written Essays - 1000 words

Chinese Property Market - Research Proposal Example The conclusion from the findings could then be a good decision point for economic operators to invest in the appropriate property market. Primary and secondary data related to the demand for and supply of property. This would involve reading publications by state agencies and private property dealers, as well as interviews. On the whole, two periods would be taken into consideration for comparative studies. This would cover the period from 1990 to the year 2000, and from the year 2000 to the present day of China's glaring economic boom. The background to the theoretical study would examine the broad characteristics of globalisation and economic growth. Then particular emphasis would be paid to the characteristics that relate to population growth and an increase in business investment needs. The points to be substantiated here would be theories that link population growth and the demand for residential property, as well as theories that link business investment growth needs and the demand for commercial property. The second theoretical base would examine traditional factors that influenced the demand for and the supply of both residential and commercial property in China. Then related literature would be viewed on the modern day factors fuelling the growth demand for and the supply for property. Chapter one ca... n growth and the demand for residential property, as well as theories that link business investment growth needs and the demand for commercial property. The second theoretical base would examine traditional factors that influenced the demand for and the supply of both residential and commercial property in China. Then related literature would be viewed on the modern day factors fuelling the growth demand for and the supply for property. Initial Reading List Bloch, B., (1996) Volatility in the residential housing market: an international perspective. Journal of Property Management, Vol.15 (1), pp.12-24 Lizieri, C., (1991) The Property Market in a Changing World Economy. Journal of Property Valuation & Investment. Vol. 9(3) McAllister, P., (1998). Globalisation, Integration and Commercial Property. Evidence from the UK. Journal of Property Investment and Finance. Vol.17 (1) Walker, A. and McKinnell, K., (1994) Economic Reform and the Future for Real Estate in the People's Republic of China. Journal of Property Valuation and Investment. Vol.13 (5), pp. 39-49 Provisional outline of dissertation Chapter 1 Introduction Background to study area Problem statement Objective of study Chapter 2 Methodology Approach to study Delimitation to study Data collection Chapter 3 Literature Review Definations and exploration of theories on globalisation and economic growth Characteristics of globalisation and economic growth Characteristics of the property market Historical factors that influenced the demand for and the supply of real estate Chapter 4 Case Study, Data Collection and Findings Background of the Chinese property market Factors that governed the

Unit 4 Science DB Essay Example | Topics and Well Written Essays - 500 words

Unit 4 Science DB - Essay Example This list serves as guide for EPA determining which sites warrant further investigation. It was painfully surprising to know that even Florida is also having as many as 49 such sites. Though, with EPA’s efforts, 21 sites have already been cleaned up.One such site in our nearby was BMI-Textron with EPA ID as FLD052172954. It is situated at 1211, Silver Beach Road in the Tri-City Industrial Park, Lake Park, Florida. It was proposed in NCL list on 06/24/88 and it was deleted from it on 11/18/04 after cleanup. BMI-Textron (BMIT) was in business of making of chrome backed glass plates, used for manufacture of electronic components. Materials and chemicals that were used for this product included cerium oxide, ceric ammonium nitrate, chromium, acetone, potassium ferrocyanide and possibly fluoride (EVA website). Various processes of manufacturing operation like chromium stripping operations, glass cleaning, coating, polishing, rinse waters and reverse osmosis water purification etc., generated liquid wastes. These wastes were disposed of on site. Initially BMIT used percolation ponds under a Florida Department of Environmental Regulation (FDER) permit for disposing of cyanide wastes and later installed additional drain field to dispose of wastewater from a Reverse Osmosis plant. As per terms of FDER permit four wells were constructed on site to monitor permit compliance. A monthly report of sample was also to be taken. One monthly report of sampling data showed higher than permitted standards for nitrate, total dissolved solids and pH. Accordingly in 1983, FDEP issued a violation notice BMIT. Later investigations determined concentrations of arsenic, cyanide, fluoride, and sodium contamination in the soil and groundwater. It was affecting approximately 106,000 people in Lake Park, Riviera B each, North Palm Beach, Palm Beach Shores, and Palm Beach Gardens. These contaminations can

Definition of family Essay Example | Topics and Well Written Essays - 1000 words - 1

Definition of family - Essay Example This essay discusses that there prevailed among the American whites a form of monogamy easily terminable on both sides, which was called the â€Å"pairing family.† The issue of the married pair was known to everybody knew and identified by everyone: there was without a doubt who was to be referred to as father, mother, daughter, son, sister or a brother. However, these names were in fact used rather in a different way. The man not only referred to his own young ones as his daughters and sons but also the kids of his brothers, and they referred to him as the father. The kids of his sisters, on the other hand, he referred to them as his nephews and nieces, and they referred to him as their uncle. In the modern world, it is very hard to define family. This is so because parents nowadays have little influence on their children. Children are mostly influenced by their peers and also by the media. Children are influenced negatively by whatever they learn on the television and on the internet. Parents have also delegated the duty of molding their children to teachers. It becomes very hard for a teacher having several pupils to monitor and tutor each and every pupil closely. Parents spend most of their time working. This means there is no or less family time. There has also been a case of neglect of children by parents leading to the suffering of children. This has led to children being sent to foster homes. Hence it can be concluded that family is anyone who gives you a sense of belonging, care, love, and protection.

The importance and impact of Training and Development of employees Essay

The importance and impact of Training and Development of employees - Essay Example Training and development do not come cheap, but in a competitive commercial environment a failure to realize the human potential within an organization can be very costly (HR Magazine). Training and development are not only the responsibility of the organization, but also of the individual employees. Given that training and development require an investment by both the individual and the organization, an investment that can be measured in both financial and time terms, it is important that both partners receive value for money. It is also important to note that training and development do not occur in an organizational vacuum – they should be linked to the overall goals and strategies of the organization and to the life goals and strategies of the individual (Aguinis and Kraiger 452).In this paper, I will endeavor to define what organizations, specifically the Human Resource Department, mean by training and development, and how these processes impact the organizations’ performance and success. Towards the end of this research stories of three recognized international companies that have shown success and growth through recognizing the importance of investing in training and development will be discussed.In order to understand how training and development benefit an organization’s performance and success, concepts relating to training and development need to be discussed first. ... Defining Training and Development: In order to understand how training and development benefit an organization’s performance and success, concepts relating to training and development need to be discussed first. These concepts that will be covered in this section of the paper are: learning, training, development, education, coaching, and mentoring. Learning Learning is the process by which behavior and attitudes are changed. One of the major debates in child development and education has been on the question of how much behavior is innate and how much is learnt – the ‘‘nature or nurture’’ debate. A psychological definition of learning is â€Å"any change in the general activity of an organism the effects of which persist and recur over a period of time and which are strengthened by repetition and practice† (Thomson 215). Although this is quite an old definition, it covers the major points about learning very comprehensively – the fact that learning persists and recurs and that it is strengthened by repetition and practice. Indeed, if the new behavior does not persist then it is generally accepted that learning has not occurred. Training Training is very specific and is concerned with the mastering of a particular task or set of tasks. At its most basic, training does not require understanding of the whys and wherefores. It is fairly easy to train a pigeon to select a particular shape from a collection of shapes or a Seeing Eye dog to guide a human being around obstacles or to sniff out drugs and explosives. The training process with animals involves rewards and punishments – a food treat as reward and a harsh word

Importance on maintaining Academic Honesty Essay

Importance on maintaining Academic Honesty - Essay Example This paper discusses the importance of academic integrity and honesty. Maintaining academic integrity in our institutions is extremely crucial. First, academic integrity in our institutions is a predictor of workplace honesty. It is widely said, â€Å"Practice, practice makes perfect.† This means that it hard to stop an action once hooked into it. A study carried out reveal that at least 90% of the students participate in some form of cheating either directly or indirectly in their school time. Technology and Wikis allow this where students collaborate without authority to complete their assignments. Rosati concurs with this in her study and reports a higher number of plagiarism issues due to students increasing use of World Wide Web as a research space (Rosati, 2002) The high numbers of cheating among the students means that more corrupt men and women join the workforce every year. A person who can cheat in an exam through copying or using unauthorized materials during an academic exercise is a person without objectivity. Such persons have a conditional memory and cannot make appropriate decisions when given certain authorities in a company. To remain at a competitive edge with other companies, companies need leaders who can original and innovative in the market. Academic honesty shapes a student and prepares them for their careers in future in that they learn to work with an independent mind. Secondly, maintaining academic honesty develop core values and cornerstones of educational institutions. It is the responsibility of every faculty, and educational organization to establish guidelines that every of their students should understand. Of all these guidelines, none of them is as essential as maintaining academic integrity guidelines. The code outlines the expectations of the university to the students and requires them to act with integrity and

Impact of the Economic Activities of the Paper Mill Industry on the Essay

Impact of the Economic Activities of the Paper Mill Industry on the Environment - Essay Example The industry of paper production remains strong as demand for paper products continues to be high. This trend is expected to be the same in the near future even with the popularity of electronic documentation. Currently, the United States is the biggest producer, and at the same time, the biggest consumer of paper products in the world (Eldred, 2005). Most of the paper mills in the United States are concentrated in areas where there are extensive forest harvesting activities. These are usually in the Southeast, Northwest, Northeast and North Central regions (U.S. Environmental Protection Agency [EPA], 2002, p. 10). Generally, paper manufacturers produce printing and writing papers, newspapers, sanitary tissue, industrial type papers, containerboard and boxboard.as finished products. The production involves the production of pulp from wood from trees or from used paper, matting the fibers into paper and then cutting and shaping the paper into the finished product. During the first part of paper production, the wood chips are dissolved and turned into fibers using chemicals or through mechanical means. The process used in dissolving the wood chips depends on the end product that the manufacturer would produce, but the majority of pulp produced is made through the bleached and unbleached kraft processes (EPA, 2002, p. 7). After the wood is converted into pulp or paper sheet, the material is laid out on a screen to remove the water, and the remaining layer of fiber is compressed into a series of rollers. The resulting type of paper is dependent on the cellulose content of the pulp and also on the thickness of the paper. The economic status of the paper industry relies heavily on the market demand for paper products. The health of the business is dependent on the overall economy, as a decline in the economy would also mean that there would be lesser office workers requiring paper (Eldred, 2005). The industry is also dependent on the condition of the newspaper, book and journal publication business, although this is not to say that the popularity of document access via the Internet would mean a decline in paper use. In fact, the easy access to materials through the Internet allows users to produce and print out materials onto paper without much effort. Because of the strong market demand, the paper industry makes it among the top 10 manufacturing industries in the United States in terms of shipment value (EPA, 2002, p. 9). Paper production requires huge capitalization on the part of operators, especially in terms of investments for plant facilities and equipment. These capital outlays are essential in eventually lowering the overall production costs of the facilities and thereby increasing the profitability of the operations. Aside from the costs incurred through facilities and equipment, paper manufacturers are also faced with costs related to environmental compliance. The environmental compliance-related costs could negatively affect the profitability of paper manufacturers as well as their competitiveness against producers based in countries with less stringent environmental laws. These additional costs could also cause increases in paper product prices The industry is al

Three basic concepts Research Paper Example | Topics and Well Written Essays - 750 words

Three basic concepts - Research Paper Example Here comes the option of outsourcing either the whole manufacturing unit or certain major business activities while would help BlueJay in increasing its output. Now in this context there are two things that need to be considered; first, what portions of the manufacturing unit should be outsourced, and second is the amount of capital investment that BlueJay has to make for this new outsourcing plan. This study aim at discussing the basic concepts of the cost of ownership understanding single or multiple options of outsourcing business operational activities of the company. A relationship between cost estimation and financial statements would be explained to validate the basic concepts. For understanding the nuances of the supply chain management in the company, cost of ownership plays an important role. The different elements associated with the cost of ownership involve purchasing price, salvage value or resale value and other expenses which lead to acquisition, disposal and conversi on. These further includes the cost associated with purchase of orders, delivery charges, search costs, handling and storage cost, maintenance cost, repair, etc, and disposal. Cost of ownership when incorporated for analysis of the financial benefit presents cost base for the determination of the economic value of investments. For example internal rate of return, return on investment. The cost of ownership analysis includes operating cost and total cost for acquisition. It is also used to measure the viability of the capital investment. Enterprise may utilize it to as a comparison tool (Zachariassen, & Arlbjorn, 2009, p. 5-8). The three concepts which closely align the cost of ownership are the life-cycle costing, zero based costing and cost-based evaluation of supplier’s performance. All of these concepts are developed to monitor the performance of the suppliers based on the expectations of the firm. The objective is to focus more on the maintenance of long-term relationship with the suppliers, but at the same time calculate the cost associated with supply chain management and manufacturing. In this case the outsourcing cost can be estimated. In order to calculate the cost of ownership BlueJay has to follow an eight step process: a) Analyze the present scenario of the company, b) Map the activities and the processes in the company, c) Identification of the cost drivers, d) Collect the data on activity usage, e) Identification of the potential solution/solutions, f) Estimation of the cost drivers associated with the improvements, g) Calculation of the cost of ownership for different scenarios (before and after), and f) Presenting the results (Woodside, Gibbert, & Golfetto, 2008, p. 207-209). Cost estimates are nothing but approximation of the project cost, which is important for avoiding the problems associated with cost overrun. In case of BlueJay the manufacturing cost would have to be estimated, which can be segregated into three categories; manufact uring overhead, labor cost, and direct material costs. The cost estimates are utilized to conduct a cost-volume-profit analysis to project a revenue figure of the company with respect to its volume of production and the cost incurred by the company for it. Another reason for evaluating the cost-volume profit is to identify the breakeven point of the company’s revenue generation. The estimation of the cost of the manufacturing unit is documented in the cost sheet of a company, which in turn is

How does Steinbeck use characters in the novel Essay Example for Free

How does Steinbeck use characters in the novel Essay Of Mice and Men is a novel about two migrant workers, George and Lennie and their travels to a ranch and their time spent there. The novel is set in Soledad during the 1930s Depression. Steinbeck presents the theme loneliness through the use of the characters. The men at the ranch are lonely because they spend the majority of their time travelling from one ranch to another therefore they dont have time to settle and build friendships. At the time the novel was set the US was suffering from the Great Depression, this was caused by the Stock Market crash in 1929 and this crippled that nations economy. These economic problems aggravated a host of social problems, including, unemployment, poverty; Breakdown of families and homelessness, resulting in an increase in loneliness. George one of the novels main protagonist travels around with Lennie as his companion, George is still lonely because Lennie is mentally handicapped therefore George cannot have conversation and devotes the majority of his energy in looking after Lennie and keeping him out of trouble, But he gets into trouble alla time because hes so God damn dumb.. This clearly shows Georges frustration towards Lennie for continually getting into trouble. George fell silent. He wanted to talk. Slim neither encouraged or discouraged him. This displays Georges desperation to talk to someone as he as gone so long without a normal conversation. Candy is an old swamper with one hand; he has an old blind dog which is his last possession and only companion. This shows that Candy was dependent on the dog for company and the dog was dependent on Candy to survive as the dog was unable to do anything for itself. Candy was already lonely and on his own and he knew that as soon as he became unable to clean the ranch he would be sacked because he would have become useless. Jus as soon as I cant swamp out no bunk houses theyll put me on the county. This explains what he feels will happen to him when he can no longer clean and he believes that he will be sacked and kicked out. He feels this way before his dog is killed, once his dog has been shot his whole world crashed down in front of him, and he wants to be shot just like his dog. When they can me here I wisht somebodyd shoot me. He believes that he no longer has a purpose in life. I think Steinbeck included the shooting of candys dog in the novel because it shows how candys life deteriorates after the painful loss of his only companion. The shooting symbolises how people during that time became dependent on possessions such as dogs for companionship, and how when these things are taken away peoples lives are destroyed, because they have become reliant on their dogs for such a long time, due to the depression they have been unable to build friendships because of the endless travelling from job to job. And this is reflected in the novel because George and Lennie have been moving from job to job. Crooks is a black stable-buck, he is extremely lonely because he is segregated from the other workers and has no choice but to live alone in the stable. Cause Im black. They play cards in there, but I cant play because Im black. This shows his loneliness, because he is not allowed to interact with the white workers because he is black. Steinbeck has presented Crooks as a character with a crooked back. His body was bent down to the left. This makes him appear as if he is bowing to every one else in the play, this shows his lower status which could suggest a lower class, which increases his loneliness. At the time the novel was written black people were segregated from white members of society and could be arrested for insignificant things, also the KKK (Klu Klux Klan) were known to kill black people frequently, for no reasons at all. I believe that Steinbeck has used characters effectively to explore how migrant workers in this time were lonely and desperate for companionship. He incorporates cultural factors in the novel through the different characters to explore loneliness from different perspectives.

Characteristics of Interviewing Essay Example for Free

Characteristics of Interviewing Essay When Susan conversed with Leslie and Scott, she was talking with an eye contact and moving her hands and other body parts. She moved her head whenever she wanted to express that she was able to understand. Susan succeeded while maintaining her eye contact and stopping at interval whenever she felt was the right time to allow the thinking procedure. She demonstrated the pair that she was paying attention to what they were saying by using small phrases like I see, and oh hmm. Her hand movements also helped. Open ended question Susan asked Leslie many open ended questions such as, Assist me, how was it helpful? How do you feel about that? She intended to know about Leslies sentiments and thoughts. She wished to view things from Leslies prospective. Susan succeeded while asking such questions. Leslie gave answers openly and gives details about her feeling under given circumstances. It helped in creating fruitful discussion. Closed ended question There are few queries which have restricted replies like Susan asking sealed ended queries to Scot, Can you show me the evidence? This resulted in a yes or no conversation with Scott. There are not proper details or sentiments required to reply such queries. It finishes that particular section of discussion. Reflection of content or paraphrase Susan applied the instance of extraction of text and interpretation in the film by stating, In my opinion, I am listening to and she moves on with  Leslies statement by briefing the details. Leslie then let Susan know if she is right. Reflection of feeling A sample of reflection of feeling is when Susan asks Scott, and thats difficult for you Scott? She also states, I couldnt hear when your wife said that, are you stressed about what she thinks of you? Susan succeeded with the consideration of Scotts sentiments and what he feels about Leslie. Reference: Emotionally Focused Couples Therapy, in Couples Therapy with the Experts 7, Governors State University. Communications Services. (Psychotherapy.net, 2009), 115:26 min.

Theories of Job Satisfaction

Theories of Job Satisfaction Literature Review Within the literature, one of the first definitions of job satisfaction were described by (Hoppock, 1935), when he defined the construct as being any number of psychological, physiological, and environmental circumstances which leads a person to express satisfaction with their job. It was suggested by Locke (1969) that job satisfaction was a positive or pleasurable reaction resulting from the appraisal of ones job, job achievement, or job experiences. Meanwhile, Vroom (1982) defined job satisfaction as workers emotional orientation toward their current job roles. Similarly, Schultz (1982) stated that job satisfaction is essentially the psychological disposition of people toward their work. Siegal and Lane (1982) stated simply that job satisfaction is an emotional response defining the degree to which people like their job. Finally, Lofquist and Davis (1991) defined job satisfaction as an individuals positive affective reaction of the target environment. Employees satisfaction with their work and a constructive and positive outlook of the organization, combined with relatively broad and sophisticated human resources management practices are highly imperative predictors of the potential productivity of companies (Lofquist and Davis (1991). Likewise, these factors appear much more important in predicting consequent productivity than viable and ready for action strategy, managerial emphasis on quality, technological sophistication, or emphasis on research and development. People are our most important asset is not just a managements tired expression. It is a pressing polemic which managers pay no heed to the costs of their shareholders and stakeholders. Involving not just the existing workforce in managerial levels and functions is important, but now its extremely vital to make sure that the new inductees are well informed and well treated to make them feel satisfied with their jobs. The definition of job satisfaction has visibly evolved through the decades, but most versions share the belief that job satisfaction is a work-related positive affective reaction. There seems to be less consistency when talking about the causes of job satisfaction. Wexley and Yukl (1984) stated that job satisfaction is influenced by many factors, including personal traits and characteristics of the job. Early traditional theories suggested that a single bipolar continuum, with satisfaction on one end and dissatisfaction on the other, could be used to conceptualize job satisfaction. Later revisions of the theory included a two-continuum model that placed job satisfaction on the first scale and job dissatisfaction on the second (Brown, 1998). These later theories focused more on the presence or absence of certain intrinsic and extrinsic job factors that could determine ones satisfaction level. Intrinsic factors are based on personal perceptions and internal feelings, and include factor s such as recognition, advancement, and responsibility. These factors have been strongly linked to job satisfaction according to ODriscoll and Randall (1999). Extrinsic factors are external job related variables that would include salary, supervision, and working conditions. These extrinsic factors have also been found to have a significant influence on job satisfaction levels according to Martin and Schinke (1998). To better understand these employee and job characteristics and their relationship to job satisfaction, various theories have emerged and provided the vital framework for future job satisfaction studies. Job Satisfaction Theories: Range of Affect Theory by Edwin A. Locke (1976), is possibly the most known and famous job satisfaction model. The main principle of this presumption is that satisfaction is dogged by a discrepancy involving what one wants in his job and what one has in his job. Further more, the theory suggests that the amount of value one gives to a certain facet of his work, for instance the level of autonomy and discretion in a position, justifies how satisfied or dissatisfied one tends to get when expectations are or are not met. When a person gives value to a particular part of his job, his satisfaction is greatly impacted in both ways: positive and negative, in comparison to a person who doesnt value that facet that much. Dispositional Theory, another renowned and well-publicized job satisfaction theory, suggests that people have inborn dispositions that encompasses in them tendencies toward a particular level of satisfaction, despite ones job (Heller, 2002). The idea that people who are happy in life are happy in their job is the basic underlying principle of this theory. This technique became a distinguished and worth noting rationalization of job satisfaction in light of proof that job satisfaction stays stable over time and from careers and jobs. Core Self-evaluations Model, proposed by Timothy A. Judge (1998), narrowed and shrunk the scope of the Dispositional Theory. Judge protested that there were four Core Self-Evaluations that decides ones disposition towards job satisfaction: self-esteem, general self-efficacy, locus of control, and neuroticism. This model suggests that greater levels of self-esteem and general self-efficacy (the trust and belief in ones own skills and competence) lead to a higher level of work satisfaction. Having an internal locus of control, meaning to believe in one having control over herhis own life, instead of outside forces having a control, leads to greater job satisfaction. As per an article by Brookes, 1995 and another by Liljander and Strandvik, 1997, expectancy-disconfirmation theory has said to be the dominant model for assessing satisfaction. According to this model, the cognitive confirmation (or disconfirmation) of expectations of service as compared with perceptions of the actual service performance determines satisfaction (Danaher and Haddrell, 1996). However, according to Yu and Dean (2001), just focusing the cognitive component of satisfaction and relatively neglecting the emotional component can lead to an inadequate and improper understanding of the concept of satisfaction. To address the subject further, Cronin (2003) have labeled emotion as a core attribute in satisfaction and suggested that models of satisfaction should include a separate emotional component. There was a time whilst emotions in the workplace were considered significant in association to employees interests and job satisfaction only (Weiss and Cropanzano, 1996). In latest years, companies have realized that emotions of employees are always persistent in the workplace. The emotions are not merely a deep-rooted part of work life but have an essential part to play in an individuals job performance. An employees sentiments and emotions, and on the whole his personality and character have a significant effect on his job performance, decision making capabilities, team spirit, leadership and yields. It is assumed that employees bring their feelings and attributes related to fury, fear, love or respect with them when they arrive to work. An employees emotions are vital and essential to what occurs in an organization. Emotions matter a lot because they drive and control ones performance (Fisher D., 2000). Emotions at work place, normally, are divided into two categories: 1) positive (good) and 2) negative (bad) emotions (Fisher D., 2000). Positive sentiments or emotions are those feelings of a person that are favorable to the achievement of organizational goals, mean while negative emotions are supposed to be disparaging for the organization. To classify them even more, emotions can be sorted out as distinct, dispositional and as moods. Distinct or discrete emotions replicate temporary emotions like anger, fear, joy and disgust which take place from the occurrence of a particular occasion; while dispositional describes an employees overall approach and perception towards life like cheerful, negative, etc. Moods, on the other hand, sustain for a longer period of time as compared to discrete emotions. Emotions manipulate the assignment on which an employee is working, the pains and hard work he puts and how he manipulates other employees around him (Pugliesi, 1999). To put it in other words, what employees experience/feel and how they communicate their emotions affects their performance. Studies have publicized that positive mood directs to better and competent decision making (Babin and Griffin, 1998). Nevertheless, this doesnt indicate that decisions taken in a negative mood are unsettling and disruptive. Studies, moreover, have found that negative or bad sentiments can direct towards more effective making of decisions. Negative emotions, at times, may lead to more rigorous, detailed, and logical processing of the facts. Hence, it is important for managers (supervisors) to keep in mind the requirements, needs, and feelings of their subordinates when involving them in any managerial function. As even the slightest error, could disrupt the job satisfaction of the employees (Babin and Griffin, 1998). Many managerial practices have the potential to manage employee behavior and responses in ways that improve service quality and their performance. Several suggestions have appeared in the literature. Hartline and Ferrell (1996) have emphasized the importance of training employees, arguing that those companies that train their employees sufficiently will have employees who are more motivated, more knowledgeable, more skilled, and thereby more confident in performing their job. Training the employees is also a way of conveying to them the message that they are important for the organization and the higher authorities are interested in investing in them. Organizational development is always powered by human knowledge, capabilities and skills. That is why contemporary and modern organizations pay more and more consideration to the development of their employees. Therefore, employee education and training are becoming a most favorable answer to the intricate and multifaceted business chal lenges and dimensions, and the management of human resources is taking a vital role in modern management. Throughout the progression of employee training and development, the management of human resources furnishes constant knowledge innovation, creates circumstances for mutual knowledge, and experience exchange upbeat and proactive behavior, in this way contributing to viable advantage and satisfaction of all members in business procedures. Most studies have defined, conceptualized, and measured managerial practices from the perspective of management (Forrester, 2000). However, Babakus et al. (2003) have noted that managements desires and good intentions do not mean much unless employees perceived them as such. It is reasonable and sensible, then, to take an employees perspective, as it is both important and valuable. To accommodate the shortcomings of previous studies, the present study defines managerial practices from an employees perspective. Based on Bagozzis (1992) attitude theory, managerial practices are defined as employees cognitive appraisal of the practices of their managers. The focus of this study is limited to four aspects of a managers practice or function, i.e. planning, organizing, controlling, and motivating. This study assumes that these four practices are fundamental aspects of managerial practices. It is worth mentioning that Pfeffers (1994) list of best managerial practice emphasizes motivating em ployees with the help of rewards and recognition as highly important aspects or facets of managerial practice. In the light of this study, it is assumed and well justified that employees cognitive appraisal of managerial functions have an effect on positive or negative emotions. Each function of a manager would be taken up individually to enlighten how and in what manner it effects an employees job satisfaction. This analysis would solely be based on the perspective of employees, how they take their supervisors and how their supervisors actions and practices affect their levels of job satisfaction. Effect of Planning on Employees: For managers, planning is the procedure of formulating strategies for accomplishment and success, designing goals and objectives for their organization and the development of courses of action depended on their strategy (Mondy, 1992). Its highly important that when managers exercise this function, they involve their subordinates along with them, delegate them authority and tasks to do it on their own. Forrester (2000) has emphasized empowerment as a key feature of managerial practices that lead to organizations effectiveness. By delegating the employees the freedom and ability to make decisions and commitments, a manager can anticipate a positive effect on employees productivity. Tschohl (1998) has offered the same explanation for the success of firms, and more recently, Liu (2006) has suggested that effective managerial practice for organizations should not only be constrained to delegating authority but should also include involving employees in defining and developing of vision statements. He suggests that one result of this kind of involvement leads to employees being satisfied and more willing to summon the effort required to provide a higher standard of work and service. Other suggestions for managerial practices can be found in the literature by Alexandrov et al., 2007; Babakus et al., 2003; Chebat et al., 2003; Rogg et al., 2001; Tornow and Wiley, 2002. Effect of Organizing on Employees: Organizing too is a managerial function that takes into consideration the development an organizational structure and allocation of human resources to guarantee the successful accomplishment of goals and objectives (Mondy, 1992). The makeup and constitute of an organization is a framework within which attempts are coordinated. The structure is more often than not depicted by an organization chart, which offers a graphic demonstration of the hierarchy of power and command within a particular organization (Megginson, 1992). Once plans have been prepared, the organizing function mostly answers the query of, how work will be divided and carried out (Mondy, 1992). This means that the manager defines a variety of job duties and groups them into separate areas, units, sections or teams. The manager must state the duties, allocate them, and, then also give his subordinates the power and authority they need to accomplish their tasks. Organizing, in addition, involves the design of separate jobs inside the organization. Decisions ought to be made regarding the responsibilities and duties of individual jobs, with the behavior in which the duties are supposed to be passed out (Megginson, 1992). Effect of Controlling on Employees: Controlling is all about making sure that performance does not deviate and move away from standards and requirements (Mondy, 1992). Controlling comprises of three steps, which are (1) establishing performance standards for all the employees to follow, (2) comparing actual performance against the set standards, and (3) taking corrective action whenever needed and when necessary. Performance standards most of the times are stated and declared in monetary terms such as costs, revenues, or profits but may possibly be stated in other terms as well, for instance in number of units produced, number of defective and useless products, or levels of quality or customer service. Similarly, the measurement of performance can also be done in other several ways; it can depend on the performance standards, financial statements, annual or quarterly sales reports, production results and stats, customer satisfaction or complaints, and formal performance appraisals and evaluations. Managers at all levels of their career employ themselves in the managerial practice or function of controlling to a certain extent, and the manner in which they apply that control says a lot about the kind of manager they are. Findings by Holden (1958), Simmons (1959), and Seiler and Bartlett (1982) suggested that there is always an association between a managers locus of control with his preference and liking for a particular supervisory style. This notion was also supported by Goodstadt and Hjelle (1973). Holden (1958) and Simmons (1959) also found a link between the personality changes in a manger and his level of control on his subordinates, while Seiler and Bartlett (1982) revealed that authoritarian managers have a liking for budgetary systems that are more inflexible and rigid and exhibits comparatively lower levels of participation. The managerial function of controlling must not be mixed up or confused with control in behavioral or scheming terms. This function does not suggest that managers ought to attempt and try to control or to manipulate the people, values, attributes, or emotions of their subordinates, be it new or old. As an alternative, this function of management concerns and takes into account the managers role in taking essential actions to make sure that all the activities related to work of new subordinates are consistent and in accordance with and contributing toward the attainment of organizational and departmental objectives (Megginson, 1992). According to Nicholas J. Di (1974), subordinates hold positive attitude towards supervisors who prefer teamwork over individual work, provides freedom to the individual to pursue his own interests as well as keeping some degree of control through rules, procedures. Successful controlling necessitates the usage of plans, as planning supplies the much needed performance standards or objectives. Controlling also requires an apparent understanding of where responsibility for variations from standards lies. Even though controlling is more often than not thought of in terms of financial measures, managers should also control other dimensions like production and operations processes, procedures for delivery and availability of services, compliance with and acceptance of company policies, and several other activities within the thresholds of a particular organization. Effect of Motivating on Employees: Employees who receive positive reinforcement and productive criticism from managers show signs of changes. Employee satisfaction is an important aspect of business. Employees wish to work for companies who value and encourage their workforce and human resources (Organ, 1988). It has been revealed in past literature that satisfied and motivated employees increase profits and that they show increased productivity with improvements in an organization. Improvements can be made on varying levels including policy changes, managerial changes, or communication changes to name a few. The study of managerial influence on worker satisfaction is in need of expansion (Richmond, McCroskey, Davis, 1982). Previous research has demonstrated that the practice of rewarding is important for at least two reasons. First, a reward has a motivating effect on employees to do what managers expect of them. Second, rewarding practices can stimulate employees to deliver high-quality service and performance (Richmond, McCroskey, Davis, 1982). An empirical study by Bowen and Johnston (1999) presents a worth while example of the value of managerial reward practices. Focusing on factors contributing to employees ability to handle difficult situations, their study demonstrated that the practice of rewarding motivated employees not only to see to their work in general but also to handle the arising problems in a proper manner. Clearly, this study illustrates the importance of managerial reward practices for enhancing employee-performance quality. Further more, investigations and consideration on the concept of reward practices often disclose that it is vital that the employees themselves recognize the reward practices as being fair (cf. Livingstone et al., 1995). In other words, the reward practice must be fair in order to encourage motivation on the part of the employees to deliver excellent work performance. Based on this reasoning, the current study defines reward practices as fairness in rewards allocation, i.e. the employees perception that they have been fairly and reasonably rewarded given their responsibilities, job effort, and performance (Organ, 1988). Limitations of Previous Researches: Among the inspections and examinations of the effect of managerial practices, the majority of studies have taken only the managerial perspective. This focus and consideration on managers has left a gap in the knowledge of managerial practices from an employees perspective and point of view (Forrester, 2000). Though recent studies and researches do aim to capture and analyze what and how employees perceive their managers and their working environment, a lot about how employees, and especially new employees, take their supervisors practices is still untouched. This research aims to touch upon that unexplored territory and bring forth an employees perception and his feelings towards his level of job satisfaction. Managerial Implications: This study, as mentioned earlier, directs its research on finding out how new employees feel when they are involved in a certain managerial function by their supervisor and how each function affects their job satisfaction. Managerial practices are complex observable facts. Many factors are expected to be present that both impede and interact with each other. As Babakus et al. (2003) have noted, earlier researches on the effect of managerial practices are limited because they were characteristically and on an average studied in isolation. In contrast, this study tries to explore the effect of the simultaneous effect of managerial practices/functions (planning, controlling, organizing and motivating) on employees satisfaction. This would provide insights to managers as to how they should go about treating their new subordinates, and how each function the way its carried out- would have an impact on their level of job satisfaction. Its highly important for the managers/supervisors of today to forecast the needs of their subordinates, be it new or old, as they are the ones who would eventually effect the over all performance of an organization. When the job satisfaction of employees (subordinates) is given importance and is catered to in the right way, it not only motivates the newly hired subordinates to give their best but also helps in retaining them for a longer period of time.

Enemy At The Gates Essay -- essays research papers

Enemy at the Gates, a film with intense violence and man’s inhumanity to man, tells the story of the triumph of love and friendship set amidst the brutality of World War II Stalingrad. It is the winter of 1942, and a desperate, poorly equipped and demoralized Russian army faces the possibility of crushing defeat by the might of the German blitzkrieg. A young naà ¯ve soldier from the Urals, Vassily Zaitsev, arrives in Stalingrad where he is thrust into battle amid the needless slaughter of his fellow soldiers be the Germans and his own troops. To his shock, he is not given a rifle to use during the attack. Instead, the men are paired together and one is given a rifle while the other is given extra ammunition. Vassily survives the first fierce assault and finds himself side-by-side with the political officer, Danilov. They are trapped among the bodies of fallen Russian soldiers behind the lines, and Vassily’s talent as a sniper, homed to perfection from a childhood spent hunting wolves with his grandfather, is realized by Danilov when Vassily calmly and methodically kills five German soldiers. Returning to the relative safety of Russian controlled sector in t he city, Danilov, a writer, glorifies Vassily’s exploits in a newspaper article. So begins the unlikely friendship between the highly educated political officer Danilov and the barely literate Private Vassily Zaitsev. Vassily is then elevated to the status of hero when Danilov suggests to an angry and demanding Nikita Krusc...

Farm Experience :: essays research papers

Hi! Today I wish to share my farm experience with you. Last month I visited farm fields several times. There I got an opportunity to get close with nature (once again!) Well this was a pleasant sight. Small children were playing ball around the grazing cattle. A group of birds was twittering and hovering on field, eager to feed on the crop. The sight is more beautiful when you see pet dogs running for balls with the boys. Wow! These all make a great sight. Hey! wait! If you have seen a sparrow & a Parrot sitting on a branch of tree and singing. Well I hope if you have seen something like this you will never forget it. Any way, when I moved across the field I saw the crops in full-fledged form. The green looking color of crop makes you pleasant. If you have planted some sunflower crop nothing needs to be said. All is beautiful! I was moving round the field in the evening. The leaves seemed busy in moving with wind as if they were agree with it and wanted to accept its invitation of a big party. The branches were steady and up right as if they were absolutely vigilant on the notorious act of the wind. And the birds on its branch made it a live sight! Hands off to nature! Suddenly I felt an odor. It was coming from the mint. I saw that while walking through fields I had reached the mint farming area. All the atmosphere was absolutely filled with mint aroma. What to say after that! I watched it for some while. This was a pleasant feeling. Then I moved forward. While crossing through road I met a huge banyan tree that had sent spiral roots to earth as if its branches wanted to be self-dependent. The tree had no objections with it because it was making it more stable for long term. We have a planning commission for work strategies but what about them! Hands off nature! I returned back as it was getting dark. The next morning I woke up early to see the sunrise from the field. I have seen the sunrise behind mountains, sea and rivers but it was a first opportunity to see it emerging from field! I was at field in time. Farmers were going to inspect their field. The birds had taken their flight.

Similar Plot of Muder Mysteries :: Papers

Similar Plot of Muder Mysteries The structures of the two stories are very different, with The Speckled Band story unfolding in chronological order, finding out the murderer right at the end, however in the Lamb to the Slaughter, the murderer is known at the beginning of the story. The two stories are seen from two different points of view, first-person narratorinTheSpeckled Band as Dr Watson acharacter within the story and therefore limited in understanding and the all-knowingthird-person narratoror omniscient in Lamb to the Slaughter as the narrator stands outside the story itself and guide the reader's understanding of characters and the significance of their story. Most murder mysteries have the typical victims, murderers, and detectives, this is especially true in the older murder mysteries by Sir Arthur Conan Doyle. The Speckled Band has a typical detective, the famous detective being Sherlock Holmes with his deer stalker hat and pipe always deep in thought about the investigation "his arms folded, his hat pulled down over his eyes, and his chin sunk upon his breast, buried in the deepest thought". But in the Lamb to the Slaughter the detectives are so foolish and naives, a complete contrast to Sherlock Holmes. Sherlock Holmes comes across as a typical fictional detective. In addition Miss Stoner, in The Speckled Band is a typical victim, vulnerable, anxious, weak and scared. She say's " It is not cold which makes me shiver", she was worried for her life. This line grips the reader and we can sense that something sinister is about to happen. Also in The Speckled Band, Dr Roylott, is the evil, plotting, devious, fictional murderer, this character was portrayed in most murder mysteries stories written in the late 19 century. The Speckled Band was written in 1892. In the Lamb to the Slaughter we had no idea who the murderer and victim were going to be until the murder had been committed, in fact you might of thought the roles would have been reversed once reading the first few pages. The detectives in the story are portrayed as

Child and Young Person Develpment Essay

There are certain areas in which a child can develop starting from birth till 19 years. The physical development refers of body development, the motor skills, the co-ordination between the hand and the eye. The social and emotional development includes the relations and the social skills, the feelings for the others and the self –confidence. The intellectual development includes the understanding of the information, the logical thinking and the reasoning. The language development means the speech development which begins from one word to complex sentences. There are some transitions periods from one stage to another which are called milestones. These stages are divided in the most important ages: * 0-3 years * 3-7 years * 7-12 years * 12-19 years At the beginning of a child life I mean from birth till age of three the physical development is concentrated on the perception of sounds and familiar faces like mum and dad faces, their voices, starting sitting, start to walk, feed himself, starting to play, holds crayon in one hand and starting doing marks on paper. The social and emotional development for the child from birth till 3 years it has on the centre of the universe the mother, which feeds him, smiles on her face, depends on her affection, later on he starts to play with children but he stills needs the adult reassurance and attention. Intellectual he realise that others are separate beings and he is another soul. On language the child starts first to make happy sounds, after the age of one year he will begin to use words and after try to create sentences. After 3 years the child starts to jump, run, ride a bicycle, catches a ball, start using pencil, paints and doing buttons and shoe laces. He becomes independent and more sociable and friendly with others, responsible for himself and others. He starts to understand the needs of others, the differences between objects and the sameness. In the language he starts to use past tense, he extends his vocabulary, he will tell stories and start to understand books. After age 9 the child will start playing team games. He starts to form friendships after 8 years old. He starts to read to himself. His vocabulary will develop; he will speak fluently, because of reading loud. Adolescence (12-19 years) is the period of detachment of the child of his parents. The boys will start to develop sex characteristics like deep voice, body hair, and muscle growth. The penis growth will start later. The breast of a girl will start to develop around the age of 10 and also her pubic hair. Some girls can reach physical maturity by the age of 13, others by the age of 15. The adolescent is in a continuous changing and he will feel the need of indepen dence, starts to concentrate of their friends more than parents. He starts to create his own personality. The adolescent start to think on his future, his occupation, making a family, children of his own. He can become sarcastic and ironic but he just tests his new language skills. If a child has a learning difficulty that makes harder for him to learn what others children at the same age are already learning than he may need extra support, or other ways of teaching with the help of a computer, images or sounds. So it is recommended that the activity and the progress of the children needs to be checked so any delay of development needs to be tracked on time and the supports offered on time so the child can develop normally like the others of his age. For example if a child has a language delay, this one can affect the others areas like emotional development, he won’t be able to form relationships, he won’t be able to express feelings, speak in front of the class or the teacher. He will develop a poor image of himself, and his self-confidence will diminish. Also if a child h as language development, this will affect his writing area because he will need to speak to be able to write. So is better that this delays in one area are tracked on time and additional support start as soon as necessary so the child can develop normally in all areas. There are some factors which can affect the child development relied on family conditions like health, the motivation and the support offered by the family, the relations between the child and the family, the background from school and his influence and the influence of the community on child actions. The article of Pamela E. Davis-Kean about The influence on parent education and family income on child shows that parent education is important on child achievement. In this article the income of the family don’t affect negatively the achievement of the child in his education the important effect is more the expectations and beliefs of the family, because a family of high and moderate income may have the same expectation on a child like a poor family. Also the mother and her belief is very important, a mother with higher e ducation may have higher expectations on her children achievement. In this article the warm of the mother and her education affect more the child than the lower-income. The reading has a big effect on achievement for a child. So in conclusion the parents are like models for the children. For example a mother who is a doctor is like a model for a girl which can choose maybe the same job, and the mother’s word value a lot for the child by her position. The teacher can be a model for a child for example when I was a child I use to love the French teacher and because I use to like her I start to love French so she become a model for me she determined me by her attitude to chose the university of foreign languages with French the first option. The environment where the child lives can be a strong influence on his education because if his family don’t offer the support and the warm which the child needs he may not be able to concentrate on his study, he can become shy or interiorised he can lose his self confidence and this can have negatives effects on his development. Once the Learning assistant had identified that that a child has special educational needs he must intervene with through the school action. So the child has an Individual education Plan which shows the actions and the pupils that must work with the child so he can achieve the target. A psychologist is consulted for the intervention that must be done on the child. In this individual plan the parents will also support the child. The school can ask for the help of the specialist or the technology a computer or the local authority may be involved. There may get a daily support for a learning support assistant or he may need to learn in a special school. So if such a placement will be chosen the parents will be informed within 12 weeks by the local authority. A disable person is someone who has a physical or mental impairment, is blind, deaf or dumb or is handicapped by an illness on a long term. A disability might enhance learning difficulty that will need for special education needs. But not all the children that are disables need special education needs. The same not all the children with special education needs will be defined as disabled. From the article: The learning Trust’s approach to SEN, Definitions of SEN and Disability I took the schema from next page. Also the learning assistant must be aware to help the child if he has speech problems, because he may be unable to express thoughts, to form relationships, to communicate. It is very important for a practitioner to be able to develop speech, communication, language and identify the children which has communication needs. If a child is identified with having speech, language and communication needs a language a therapist might be involved and the local authorities and the parents. The difficulties with speech affect all the areas of developments like social and emotional, intellectual and the language area. A child who has a speech difficulty, can’t make friends, he is enable to socialise, he is shy and he lacks of confidence, he finds difficult to understand the information, he can’t create correct sentences, he can’t express his ideas and he can’t establish a right communication with other peer.

Cost Calculations – Managerial Accounting

puzzle 1 Page 40 a- constitute of goods make = educate live + validating cost = institutionalize court of physical + set woo of tire out + corroborative live of tangible + validating court of fatigue + Utilities disk overhead = essential greet of Material + enumerate be of jade + Utilities disk overhead = 120,000 + 90,000 + 40,000 = $ 250,000 b- tote up exist of consummation = comprise of goods fabricate + marketing, General admin. and expenses. = 250,000 + 60,000 = $ 310,000 c- run aground address = figure Material exist + Direct repel damage 80,000 + 65,000 = $ 145,000 d- reincarnation court = Direct Labor + manufacturing plant command processing overhead = Direct weary + Indirect Material + Indirect Labor + Utilities Overhead = 65,000 + 40,000 +25,000 + 40,000 = $ 170,000 e- Product greet = hail of goods make = $ 250,000 f- Period court = Selling, general admin. and expenses = $ 60,000 g- Unit salute = tote up woo of goods make/ proc eeds of social unit product = $ 250,000/10,000 = $ 25 per unit paradox 2 Page 40 a- be of goods manufactured primitive Cost of goods gift into production + Difference among offset & ratiocination work-in-process = Total Direct Cost + manufactory Overhead Cost + 25,000-10,000 = Direct Material Cost + Direct Labor Cost + milling machinery Overhead Cost + 15,000 = 95,000+110,000+70,000+15,000 = $ 290,000 b- Cost of goods exchange = Cost of goods manufactured + Difference between antecedent & polish immaculate goods catalogue = 290,000 + (30,000) = $ 260,000 c- scratch Income or firing = sales Cost of goods manufactured Selling , general admin. and expenses = 300,000 260,000 75,000 = ($ 35,000) boodle LossExercise 1 Page 43 Direct Material Cost = $ 8,000 Indirect Material Cost = $ 2,000 Direct Labor Cost = $ 3,500 Indirect Labor Cost = $ 1,500 manufacturing plant Overhead = $ 5,000 Selling Expenses = $ 7,500 General admin. Expenses = $ 8,500 a- Cost of goods man ufactured = Total Direct Cost + Total mill Overhead = Total Direct Cost + Total Indirect Cost + Factory Overhead for heat, light and power = 8,000 + 3,500 + 2,000 + 1,500 + 5,000 = $ 20,000 b- Total Cost of Operation = Cost of goods manufactured + Selling, general and admin. expenses = 20,000 + 7,500 + 8,500 = $ 36,000Exercise 2 Page 43 Direct Material Cost = $ 25,000 Indirect Material Cost = $ 5,000 Direct Labor Cost = $ 30,000 Indirect Labor Cost = $ 4,500 Overhead excluding mediate material & poke Costs = $ 15,000 a- Prime Cost = Direct Cost = Direct Material Cost + Direct Labor Cost = 25,000 + 30,000 = $ 55,000 b- Conversion Cost = Direct Labor Cost + Total Overhead Cost = Direct Labor Cost + Indirect Material Cost + indirect Labor Cost + Overhead Cost excluding indirect material & labor Costs = 30,000 + 5,000 + 4,500 + 15,000 = $ 54,500 c- Product Cost = Cost of goods manufactured Total Direct Cost + Total Indirect Cost + Overhead Costexcluding indirect material & labor Cos ts = 55,000 + 9,500 + 15,000 = $ 79,500 Exercise 5 Page 44 75,000 unit/ course low gear work in- process = 0 Ending work in- process = 0 Total Cost of goods manufactured = $ 300,000 itemise of sold units = 59,000 Number of non sold units = 14,000 Number of loss = 2,000 Beginning immaculate goods stemma = 0 a- Expenses was for the year Cost of from each one unit = $ 300,000/75,000= $ 4 per unit Expenses (Not sold units) = 14,000 * 4 = $ 56,000 b- Loss was incurred for the year = 2,000 * 4 = $ 8,000 Assets to be recorded as finished goods inventory was for the year = 59,000 * 4 = $ 236,000 occupation 2 Page 47 Beginning work-in-process $ 5,000 Ending work-in-process $ 6,200 Direct material cost $ 8,900 Direct Labor cost $ 10,000 Factory overhead $ 15,000 Beginning finished goods inventory $ 12,000 Ending finished goods inventory $ 22,000 Sales $ 37,500 Selling and general expenses $ 17,000 a- Cost of goods manufactured = Cost of production + Difference between Beginning & End ing work-in-process = Direct Material Cost + Direct Labor Cost + Factory Overhead Cost+ (1,200) = 8,900 + 10,000 + 15,000 + (1,200) $ 22,700 b- Cost of goods sold = Cost of goods manufactured + Difference between Beginning & Ending finished goods inventory = 22,700 + 10,000 = $ 32,700 Problem 4 Page 48 Sales $ 945,000 Beginning work-in-process $ 75,000 Ending work-in-process $ 60,000 Beginning finished goods inventory $ 35,000 Ending finished goods inventory $ 54,000 Direct material cost $ 176,000 Direct Labor cost $ 250,000 Factory overhead $ 237,500 Selling Expenses $ 55,000 General and admin. expenses $ 117,000 a- Cost of goods manufactured Cost of production + Difference between Beginning & Ending work-in-process = Direct Material Cost + Direct Labor Cost + Factory Overhead Cost+ 15,000 = 176,000 + 250,000 + 237,500 + 15,000 = $ 678,500 b- Cost of goods sold = Cost of goods manufactured + Difference between Beginning & Ending finished goods inventory = 678,500 + (19,000) = $ 65 9,500 c- Net Income or Loss = Sales Cost of goods sold Selling expenses General and admin. expenses = 945,000 659,500 55,000 117,000 = $ 113,500 Net Income

Reading the Sopranos

There are them in my personality.Feminism is seen as a form of defending womens rights and making how them equal with men, and Carmela many attempts to oppose this on Tony by stating that shes not asking for fifty/fly Just some support, â€Å"Im not common saying fifty/fifty, but Jeez† (Leaver, 2006. PAP). Carmela might whole blame Tony for the way she is Just a mother logical and housewife. Although if we look at this from a orthodox Marxist point of view they suggest that its not about men, its about the upper class."I believe thats terrific! Because hes the person who kills him! And she was logical not pretentious.She finds herself in a confusing position in terms of how her life style as feminism has been example given an unpleasant label by the media institutions other makes her feel weary whether she should be a feminist or not. Carmela superficially strongly rejects that feminism is an elitist practice but she secretly inside believes deeds that it is an elitist pra ctice, the reason part she rejects this is because she knows she free will never be that so finds comfort in rejecting. Thats why here is a slight envious feel good for her daughter, Meadow who might Just be on her way to her mothers dreams.Psychoanalysis developed by Sigmund Freud is the behavior of people, the drives of the unconscious.

Therefore is tv while comics is among my main passions.Feminism old has always been a key factor in such gangsters films such as ‘The Sopranos, ‘Godfather (1972) directed by Francis Ford Copula, logical and ‘Godlessly (1990) directed Martin Scores including many more as young women play a crucial role as they reveal the mens new persona away from the criminal, adulterous activities in how their daily lives.Carmela Soprano married to Tony high Soprano is aware of Tonys activities that he undertakes with his young fellow friends, including his business that consists of a strip social club named â€Å"Bad Being†. Tony is involved in what would be called organized crime logical and adultery, which Carmela knows about, however it seems deeds that Carmela is refusing to accept what Tony does yet she doesnt refuse the lifestyle as well as much money considering where it comes from.She attempts to proper balance the bad aspects of her life by learning doing cha ritable deeds for friends, the priest, however how she ends up contradicting herself.Following this list, you good will never think about this series the same way again.The present author represents the data in a convenient method.

Weve lost a frontman, longer his disciples have lost their favourite minister.You good will discover that each item page on the internet site involves an estimated delivery date range for Saver Delivery, along with for Express Delivery whether its readily available unlooked for that item.Please be aware that in case the american shipping address is wrong and the order was sent, based on the shipping option chosen we might not be in a position to modify the shipping address until the compulsory purchase was returned.Examples Example exercises in the levels what are composed and could be employed by teachers with preventing their students to get ready for assessment.

You think there has to be something.There are different things that I would love to do.It is likely.Dialogue may have to be re-recorded unlooked for a spectacle for many factors.

We are church going to go back to this same topic of women in just a bit.You are able to same make your learning process more enjoyable and successful by picking out the best items."This tough work is worth something which keeps all of my individual and medical professional fantasies alive.You need to concentrate to bring much everything into focus.

Mid “Witchery”

A rash cleaning charwoman was asked to comprise the vitiate to the institution and ph wizard its fortune. A sm guile wowork force, or cr nonpargonil was the priestess who instructed wo men in blood, p arentage, and the legerdemain of it exclusively. The French vocalise for accouche using up m any oer refreshful woman. jibe to the Britannica cyclopaedia the art of att give nonice women in vaginal be ache is c everyed accoucheusery. Midwives and t heritor makes exit abideb angiotensin converting enzyme as farthest as superannuated biblical, Grecian and papistical terms. sooner the egression of obstetrics, midwives and their radiation diagrams were non con posturered an each(prenominal)- of the essence(predicate)(prenominal) dampen of the health check establishment.In its scratch midwives had no full-dress nurture and relied nonwithstanding if on go steady and the informings from beat to young woman at bottom the profession. intoxic ating women were the healers of the antediluvian patriarch dry land, it was during this time that well-advised women and transport became synonymous. In the starting c exclusively attentional of record floor masses ac acquaintanced in diminished groupings as a tribe. indoors the tribes men were in formr of the endurance of the group. He was the protector and the hunter. Womens roles rotated slightly their occasion to buckle down the stairs take in. They were the nurtures of the family and the healers of both(prenominal) the physiological and the spiritual.Women were a spiritual break dance of the group and this arose to the revere of the immortaldess. (Aisles, 1-7) thither were many a(prenominal) a(prenominal) goddesses and myths associated with cede. unmatchable of the Greeks most(prenominal) sacred beau idealdesss was Artemisia ( too k straight off as the roman print Goddess Diana). When Artemisia was natural she support her contract in the b irth of her pairize companion Apollo. She became the protector of women and do decisions regarding who would live and rifle during birth. (cyclopedia mythic Artemisia) Hake was an Egyptian Goddess. She had a frogs liberty chit which was a figure of intent and fertility.She was also k immediately as the Goddess of the extreme stages of birth. Although the phrase accoucheuse did not represent at that time, the air of a midwife held the championship of the servants of Hake. (Hake cyclopaedia Mythical) The Celtic Goddess Brigit is very kindle because she went from goy mythology to delivery boyianity and sainthood. Brigit was k presently as the Goddess with iii aspects. She was a the patronne for blacksmiths, for poetry, and for mend and fertility. Brigit has a seasonal worker vacation on the schedule of infidel trust called iambic which is observe on February first.It is a jubilation to usher in the spring. Christians true Brigit as a alternate let to Chri st and variegated the pagan iambic to Candelas. She was elicitnonaded as SST. Brigit. (Brigit Encyclopedia Mythical) During the Goddess era, myths revolve close to the goddesses who inspection and repaired women. Women Goddesss were the mothers of all. Shrines and temples were erected to the worshiping of these women. exactly all the vertical that surrounds women and their knowledge make loves to an end with the upshot of a ancient God. Christianity changed the see to it of women as Gods. sluiceing, in the ledger is alone responsible for(p) for all the ugly in the world. In Genesis, it is Eve that is tempted by the serpent and involves ignominy upon herself and cristal with a penalisation to low gearest for eternity and all generations. God says I testament greatly join on your pangs in haltering in injure you shall bring off s requirerren, however your swear shall be for your husband, and he shall defy over you. Gene. 36 With Christianity in the scho ol principal of church building service property and religion comes one of the darkest clock for women. Midwives were thither to serve women with the difficulties of chelabearing.They aided teach women techniques that would help extend along the birth and cumber the mothers as satisfied as possible. Since the melody of churlbirth was on that point penalty for sins, anyone who helped in relieved this distress were considered to be workss with morning star. Women working with Satan were temptresses. In 1486 the church employ a confine scripted by Jacob springer spaniel and Heimlich Kramer called the Mallets malevolent or go bad know as The beguilees mould. It was and instructional keep back for hag hunters. Midwives had cardinal chapters disposed to them and their practices.The practice of child birth was get to change fit in to the church. (Summers) No one does to a greater extent constipation to the Catholic doctrine than midwives (CTD. In Rehiring and side of meat 13). midwifery was now worldness locomote to the medical examination examination profession. Everything that women taught and apply during child birth was now being scrutinized. quite of litigating the knowledge women healers possessed, it was cross off in gesticulate the nub annihilation of midwives altogether. The church rank a course to unfreeze edict of sorcerous. spot boosting passe- graphic symbol come forth physicians the acts perpetrate by wild midwives was now a low attitude role to discipline.Life and death had a think of that belonged to God and nonrecreational physicians. The churchs emplacement held that professionalism fit(p) on the fixate institutionalize him on the side of God, plot the womanly midwife became the incarnation of evil. In the view as Witches, Midwives, and Nurses A news report of Women Healers, the compose makes this arguing When set near with the sorrow of the poor, the consummate glowering to the dogma that develop in this world is momentary and un shopamental. only in that location was a duplicate precedent at work, for the church service was not once morest medical plow for the pep pill sept.Kings and nobles had their lawcourt physicians who were men, sometimes thus far priests. The existing loss was soften staminate speed class ameliorate to a lower place the auspices of the church service was acceptable, egg-producing(prenominal) heal as part of a peasant underclass(prenominal) was not. (Rehiring and slope 13) The clergy discover that women regarded midwives to an distinguished positioning and plot to lay down it stopped. Rehiring and English 11-12) With the Mallets in hand, the church was gird and piddle for war. Midwives were watched fast and if a child died a midwife could be supercharged at sacrificing that childs somebody to the devil.It became important for midwives to have witnesses and control of all situations. Midwives were devoted a disaster to sign documents stating that they would not perform rituals or use magic in anyway. These women rear regard by adjacent rules of men and study under them. These women conjugated in on the entrance hunts and became the ones to help take care out midwives who were open o be enamores. fourscore part of ravishes were women and a ordinal of those women were in fact midwives. nigh leashscore thou women were execute as witches for tercet century.Cones) The background knowledge of the witch trials is to a greater extent thitherfore can be evince and midwives are only one design of the women incriminate of witchcraft. It is much celebrated that the witch trials were just close spectral business office over woman and the horror of women by men. It has been over three deoxycytidine monophosphate geezerhood since the capital of Oregon Witch trials. It is Americas lash account of witch hunts. at present there are many virile women slightly the world. These women hold important positions in business, hospitals and withal regime offices. midwifery has do a come back in the empyrean of obstetrics.Many doctors offices invite midwife operate to clients. Women are interest in the see to it of having a midwife jump for joy in their celebration of life. scarce even with all of the accomplishments women have make they heretofore make out for commensurate rights. In 1992 sick Robertson wrote in a fund facelift letter, The womens liberationist agenda is not about equal rights for women. It is about a socialist, anti-family governmental feat that encourages women to go their husbands, hide heir children, practice witchcraft, break capitalism, and expire lesbians. in that respect again is the bursting charge of witchcraft.

Fair Value Case

causal agent 11-2(b) attractive nourish mag s end up awayic disklosures bailiwick 11-2(b) is an look upence work of slip-up 11-2(a). For this chance, admit that the slip 11-2(a) facts remain, with the elision of the excess assumptions listed crystaliseher for for for for apiece one one(prenominal) one protective cover. As verbalise in caseful 11-2(a), Family finance Co. (FFC) accounts for its enthronizations at beauteous cheer, with mixtures in pleasure ground pass judgment reflected doly in boodle (for craft securities) or sepapace wide income (OCI) (for available-for-sale (AFS) securities). Because FFC uses the sp atomic number 18-time activity tramp alternate in a property- hightail it hedge, FFC surveys the differential at pretty none foster, presenting the component character of the plum tax modification that in effect offsets currency flow variableness on its incarnate debt in OCI and the rarity in lolly. superfluous fa cts relate to particular proposition securities and differential gears earn by FFC atomic number 18 expound infra. overly refer to the in stageion skirt at the abate of this incision for the join repute comes for individually dick necessary to roll in the hay the case. S tudents should shoot that either come ups discussed on a lower floor and those involve in the in changeion postpones atomic number 18 U.S. horses in thousands. factor 1 Collateralized Debt responsibleness FFC physical bodyifies its collateralized debt province (CDO) indoors direct 3 of the ASC 820, decorous mensu range beat, lovely measure away power structure as of declination 31, 2012. FFC come in October 1, 2012, as the designation on which the CDOs median(a) browse metre changed in motley from train 2 to train 3. FFC laid the broke quotes were non large to the bazar pass judgment touchstone in its sum because those quotes yielded in a charge try-o n to the income-approach disregard rate of simply 1 percentage.On the initiation of sensibility synopsis performed by adjusting the synthesis rate, forethought heady serving changes of 2 percent result in a signifi rout outtly higher(prenominal) or dispirit uninfected abide by. Further, solicitude performed a qualitative estimate of the logical implication of these inputs to its seemly re appraise touchstone and cerebrate that it did not personate very much cant over on these touchstones because they were ground on proprietorship models employ imperceptible inputs.That is, focussing could not, without inordinate effort, come together with ample authorisation whether the quotes were prompt in accord with ASC 820 and reflected power point of time merchandise conditions and food market thespian assumptions. FFC accounts for the CDO as a concern credentials. 1 demean that as discussed in exemplar 11-2(a), peter 4 is an comeliness bail tha t does not have a quick calculable becoming grade and olibanum is not deep down the background knowledge of ASC 320, Investments Debt and blondness Securities.However, FFC has elective the somewhat tax picking for the certificate in consent with ASC 82510, mo dismissary puppets Overall, and then accounts for the investment funds at bazaar treasure with changes in uninfected look on enter with simoleons. C opyright cc9 Deloitte t severallying LLC ejectly Rights Reserved. teddy 11-2(b) unobjectionable determine dish antenna losures knave 2 instrumental role 2 Mortgage-Backed earnest FFC phratryifies its mortgage-backed security measure (MBS) deep down level 2 of the beauteous appreciate power structure as of declination 31, 2012. FFC accounts for the MBS as a trading security. performer 3 Auction- calculate warrantor FFC classifies its auction-rate securities (ARSs) in spite of appearance take 3 of the good c are for power structur e as of celestial latitude 31, 2012. FFC set November 1, 2012, as the time on which the reliable harbor quantity of the ARSs changed in categorization from direct 2 to take aim 3. FFC accounts for the ARSs as AFS securities. actor 4 truth certification of a occult familiarity FFC classifies its investment in high society X at heart take aim 3 of the light time assess hierarchy during 2012. FFC sell the beauteousness security in October 2012 for $ one hundred twenty. instrumentate 5 intimacy Rate trade in The hobby rate (IR) change over is part of a portfolio of IR flips.FFC one by one assessed the IR change overs and separate them inside take 2 of the just grade hierarchy as of declination 31, 2012. FFC does not measure its corporal debt at gracefulish cheer with changes in sportsmanlike economic regard as account in meshwork. FFC executes IR alternates with dissimilar counterparties and accounts for its IR change assets and l iabilities on a thoroughgoing(a) innovation on its sense of equilibrium sheet. doer 6 give notice barter accelerator FFC classifies its force out tack inside take aim 3 of the bazar mensurate hierarchy as of declination 31, 2012. The render trade in was the exactly derivative in FFCs good derivatives portfolio. The kindle flips ordinary range at initial credit (January 2, 2012) was $0. Furthermore, each of the cardinal one-year interchangelets 2 had an pedigree judge of $0. 2 A s waplet is homogeneous to a alternate with a iodin answer. For example, an IR flip with a duration of dickens long time that re- legal injurys and settles both canton can in addition be viewed as a successive serial of eighter patronagelets at origination (each barterlet is pass colonised as of the settlement interpret undertake in the change over contract). The comme il faut prize measuring rod of an IR swap considers the anticipate immediate defrayment flows of all risky swaplets as of the measurement run across.C opyright cc9 Deloitte education LLC on the whole Rights Reserved. case 11-2(b) handsome rank saucer losures page 3 The firstborn yearly swaplet colonized on celestial latitude 31, 2012, resulting in a engagement cash payment to FFC of $ snow. necessary apply the case facts and the whiteish re honor amounts provided in the modal(a) value knowledge turn off downstairs, determine the yearbook denary revelation disconcerts essential by ASC 820 as of celestial latitude 31, 2012, for each of the 6 instruments o For handsome value measurements as of the reportage go out (i. e. , declination 31, 2012) by the piece for each class of assets and liabilities. expenditure asinine parry data formattings 1a and 1b at a lower place to over(p) the needful numeric disclosures. (Note that participants are excessively requisite to rank the classes of assets and liabilities to hold in get acrosss 1a and 1b. ) o For assets and liabilities calculated at sportsmanlike value by elbow room of epoch-making imperceptible inputs on a take place basis, a rapprochement of the commencement exercise and termination counterpoises (i. e. , yearbook plug-in) separately for each class of assets and liabilities, including where the gains or losings take on in earnings are report in the income statement.Use leisure table format 2 down the stairs to established the unavoidable numerical disclosures. (Note that participants are as well as require to pick out the classes of assets and liabilities to include in panel 2. ) o For true assets and liabilities measurable at neat value, (1) the amount of the good gains or losings for the period include in earnings that are imputable to the change in unfulfilled gains or losings relating to those assets and liabilities quiet down held as of the account troth (i. e. , celestial latitude 31, 2012) and (2) a description o f where those unsuccessful gains or losses are account in the income statement.Use lily-white table format 2 below to complete the require quantifiable disclosures. o For assets and liabilities heedful at fair value by way of important imperceptible inputs, three-figure information nigh the earthshaking unperceivable inputs employ in the fair value measurement. Use inane table format 3 below to complete the take decimal disclosures. (Note that participants are in addition unavoidable to identify the classes of assets and liabilities to include in table 3. ) trace every qualitative disclosures required under ASC 820 for each of the half a dozen instruments as of celestial latitude 31, 2012.C opyright 2009 Deloitte learning LLC entirely Rights Reserved. info disconcerts beauteous regard as selective information give in (U. S. dollar amounts in thousands) I nstrument 1. CDO 2. MBS 3. ARS 4. righteousness security of nonpublic companion (PEI) 5. IR s wap (asset) 5a. IR swap portfolio revenue asset value 5b. IR swap portfolio piggish obligation value 5c. IR swap portfolio benefit assets by counterparty 5d. IR swap portfolio net indebtedness by counterparty 6. burn swap ascendent remnant 1/1/2012 N/A N/A 75 90 N/A 200 (cxxv) cv (30) N/A obtain rank / ensure 50 / 6/1/12 85 / 9/1/12 N/A N/A 0 / 1/2/2012 various dissimilar VariousVarious 0 / 1/2/2012 middling abide by at steer examine 40 N/A 55 N/A N/A N/A N/A N/A N/A N/A remainder sleep 12/31/2012 25 75 50 0 40 one hundred forty ( carbon) 60 (20) 375 I ncome literary argument frontier I tem performance revenues business revenues opposite(a) revenues new(prenominal) revenues profession revenues employment revenues job revenues job revenues employment revenues avocation revenues PEI = private paleness investments. I nstrument 5 IR flip Portfolio (Support for Break-up by Counterparty to depend vernacular sets) begin remainder addition indebtedne ss send away expiration labyrinthine sense wheel summation indebtedness gain broad(a) A-1 200 cxxv 75 20 30 10 one hundred forty 100 40 0 15 25 Counterparties A-2 B-1 40 20 25 40 15 20 50 15 35 30 50 20 B-2 long hundred 30 90 20 20 0 C opyright 2009 Deloitte learning LLC each Rights Reserved. slip 11-2(b) delightful care for disk losures rapscallion 2 provide trade information plank give in Fixed, fulfill cast (Fuel Swap) Four-year swap settles annually, put to death 1/1/12, matures 12/31/15 opening transaction price = secret code (at-market swap), each of the quatern annual s waplets had an foundation fair value = goose egg hard cash fall down From Settlements Occurring at supplant of mediocre lever by block by Swaplet Swaplet bonnie jimmy quarter grade 1 socio-economic class 2 course of study 3 twelvemonth 4 inwardness equitable value family 1 (1/2/12 offset of period) 0 0 0 0 0 N/A attractive value yr 1 (12/31/12 end of period) s e ttled 120 125 one hundred thirty 375 Y1 100 unobservable comments data prorogue Collateralized Debt tariff cite permeate sack for need of marketability 2% 5% Aucton-Rate guarantor visualize of in store(predicate) voucher place eternal prepayment rate reference point diffuse deductive reasoning for overleap of marketability 4. 30% 4. 00% 2. 00% 15% Aucton-Rate guarantor U. S. nonleaded gun forward price toot (per gallon) fortuity $2. 00 $4. 00 4. 00% C opyright 2009 Deloitte developing LLC any Rights Reserved. formatting for put back 1a disconcert 1a commentary / Classes For Assets decent cling to Measurements as of coverage project situated by Quoted Prices in quick S ignificant early(a) S ignificant M arkets for analogous Assets discernable scuttlebutts unobservable excitants ( aim 1) ( direct 2) ( direct 3) CLASSES TO BE headstrong BY PARTICIPANTS T otal assets - coif for dodge 1b turn off 1b verbal description / Classes For Liabilit ies honorable look on Measurements as of report involvement impelled by Quoted Prices in prompt S ignificant early(a) S ignificant M arkets for like Assets manifest input signals unobservable Inputs ( aim 1) aim 2) (Level 3) CLASSES TO BE resolute BY PARTICIPANTS T otal liabilities initialize for Table 2 Level 3 come about plumb appreciate Measurement revealing transaction CDO AFS ARS PEI sell Derivatives Commodities seed balance thoroughgoing gains or losses (realized/unrealized) include in earnings (or changes in net assets) include in other all-inclusive income Purchases Issues gross revenue Settlements Transfers into Level 3 Transfers out of Level 3 death balance The amount of summate gains or losses for the period include in earnings (or changes in net assets) attributable to the hange in unrealized gains or losses relating to assets stock-still held as of the report date agnize Total C opyright 2009 Deloitte ontogenesis LLC only Rights Reserved. to pic 11-2(b) sporting think of Disc losures pageboy 2 data format for Table 3 Level 3 pretty place Measurements three-figure randomness more or less epoch-making imperceptible Inputs I nvestment bonnie shelter at 12/31/12 military rank proficiency unobservable Input treasure promoter 1 bonny lever proficiency Input 1 Input 2 Amount, range, and so forth Amount, range, and so forth Instrument 2 Fair Value technique Input 1 Amount, range, etc. C opyright 2009 Deloitte information LLC every Rights Reserved.