A Brief Note On The Race Bias Theory - 1280 Words

Psychology assessment 2 due Friday 6th February 2015 Ahmed Ali 14033164 Abstract Own race bias is the temperament to distinguish and individualise between the face of our own race more easily than faces of another race. The present study examined weather or not own race bias exists within our communities. The standard deviation (SD) for the number of black faces recalled for group 2 is 1.82574 and the SD of faces recalled from group 4 is 1.94936. The SD of white faces recalled for group 1 is 1.09545 and the SD number of faces recalled for group 3 is 1.30384 these results show own race bias was indeed present amongst these 20 youths. Introduction The own race bias theory is the temperament to distinguish and individualize between the face of one’s race more easily than faces of another race. This theory can explain why you may hear people saying another ethnic or racial group â€Å"all look alike†. Own race bias causes problems when it comes to eye witness testimony and is one of the main reasons I will be conducting this experiment. When the victim and suspect are from different racial or ethnic backgrounds it is likely that the victim will be less accurate in pointing out the culprit. For example picking a criminal out in an id parade (line up of criminals). There are many different potential explanations on ORB varying from intergroup contact theory to neural substrates of ORB. Another very interesting potential explanation in ORB is that we developed the habit of ORBShow MoreRelatedNursing Workgroup Diversity and Performance Analysis1716 Words   |  7 PagesThe study aims to examine relationships among nur sing workgroup diversity, workgroup processes and workgroup performance. 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Deutsche Brauerei Free Essays

QUESTION FOR REPORT/ DISCUSSION 2. What are the characteristics of Fund flow statement and its uses? What do the financial forecast and sources and uses of funds statement of company tell us? Discuss about breakeven analysis. What does the breakeven chart of the company tell us? [pic] Fund Flow Statement Financial statements mainly include profit and loss account and balance sheet. We will write a custom essay sample on Deutsche Brauerei or any similar topic only for you Order Now Profit and loss account lists out all the expenses made by the firm and revenue earned over a period of time. Balance sheet depicts the financial position of the firm at a particular point of time. While fund flow statement is complimentary to both balance sheet and profit and loss account, it brings a clear idea about the movement of funds in and out of the firm, during a particular period of time. Meaning of Fund Flow The financial statement of the business indicates assets, liabilities and capital on a  particular date and also the profit or loss during a period. But it is possible that there is enough profit in the business and the financial position is also good and still there may be deficiency of cash or of working capital in business. If the management wants to find out as to where the cash is being utilized, financial statement cannot help. Therefore, a statement is prepared of the sources and applications of funds from where Working Capital comes and it is utilized. This is called Fund Flow statement. Meaning of ‘Fund’ In a popular and generally accepted sense the term ‘fund’ is used to denote the excess of current assets over current liabilities : Working Capital  Ã‚  Ã‚  Ã‚   =  Ã‚  Ã‚   Current Assets – Current Liabilities Meaning of ‘Flow’ of Fund Flow of funds means transmigration (coming and going) of funds. In other words, Flow of funds means change in Working capital, as in funds flow statement the words ‘funds’ mean net working capital. Hence Coleman rightly states that, â€Å"The fund statement is statement summarizing the significant financial changes which have occurred between the beginning and the end of a company’s accounting period. † The flow of fund if is represented by changes in working capital, then it can happen, only if a transaction involves changes on both current item and noncurrent item. Every transaction has double entry. Various cases can be that transaction involves Change on current assets and on fixed assets (cash purchase of fixed assets) o Cash being current item and fixed assets are non current ? Change on current assets and on current assets (credit sale of inventory) o Debtors is a current item and inventory is also current in nature ? Change on current assets and change on current liabilities (payment made to creditors) o Cash is current asset and creditor, current liability ? Change on current liabilities and change on current liabilities (short term loan taken to clear overdraft) ? Change on fixed assets and on fixed liabilities (sale of investments to redeem debentures) So, amongst all these combinations, transactions which involve change, on one hand on current item and on other hand on non current item, they would only lead to fund flow. E. g. * Sell investments in cash. * Issue of shares * Raising long term loans, etc. Thus fund flow statement enumerates various sources from which funds come in organization and various applications which lead to usage of funds. It is an important tool to check the efficiency of management in the firm. It can make future projections about working capital requirements and thus firm can arrange for those requirements and can allocate funds in a more efficient manner. Preparation of fund flow statement involves preparation of adjusted profit and loss account which is prepared by excluding the non fund and non operating items from the initial figure of net profit. Different Names of Fund-flow Statement * A Funds Statement * A statement of sources and uses of fund * A statement of sources and application of fund * Where got and where gone statement * Inflow and outflow of fund statement Objectives of Fund Flow Statement The main purposes of Fund Flow Statement are: 1. To help to understand the changes in assets and asset sources which are not readily evident in the income statement or financial statement. 2. To inform as to how the cans to the business have been used. 3. To point out the financial strengths and weaknesses of the business How to Prepare a Fund Flow Statement Fund flow statements are prepared by taking the balance sheets for two dates representing the coverage period. The increases and decreases must then be calculated for each item. Finally, the changes are classified under four categories: (1) Long-term sources, (2) long-term uses, (3) short-term sources, (4) short-term uses. It is also important to zero out the non-fund based adjustments in order to capture only the changes that are accompanies by flow of funds. However, income accrued but received and expenses incurred but not received reckoned in the profit and loss statement should not be excluded from the profit figure for the fund flow statement. Fund flow statements can be used to identify a variety of problems in the way a company operates. For example, companies that are using short-term money to finance long-term investments may run into liquidity problems in the future. Meanwhile, a company that is using long-term money to finance short-term investments may not be efficiently utilizing its capital. Steps in Preparation of Fund Flow Statement: 1) Preparation of schedule changes in working capital (taking current items only). 2) Preparation of adjusted profit and loss account (to know fund from [or] fund lost in operations). 3) Preparation of accounts for non-current items (Ascertain the hidden information). 4) Preparation of the fund flow statement. Importance of funds flow statement: Funds flow statement is an important analytical tool for external as well as internal uses of financial statements. The users of funds flow statement can be listed as under: 1. Managements of various companies are able to review cash budgets with the aid of funds flow statements. They are extensively used by the management in the evaluation of alternative finance investments. In the evaluation of alternative finance investment plans, funds flow statement helps the management in the assessment of long-range forecasts of cash requirements availability of liquid resources. The management can judge the quality of management decisions. 2. Investors are able to measure as how the company has utilized the funds supplied by them its financial strength with the aid of funds statements. They gauge can the company capacity to generate funds from operations. On the basis of comparative study of the past with the present, investors can locate identify possible drains on funds in the near future. 3. Funds statement serve as effective tools to the management for economic analysis as it supplies additional information, which cannot be provided by financial statements, based on historical data. . Fund statement explains the relationship between changes in working capital net profits. Funds statement clearly shows the quantum of funds generated from operations. 5. Funds statement helps in the planning process of a company. They are useful in assessing the resources available and the manner of utilization of resources. 6. Funds statement explains the financial cons equences of business activities. They provide explicit clear awareness to questions regarding liquid solvency positions of the company, distribution of dividend whether the working capital has been effective or otherwise. 7. Management of companies can forecast in advance the requirements of additional capital can plan its capital issue accordingly. 8. Fund statement provides clues to the creditors financial institutions as to the ability of a company to use funds effectively in the best interest of the investors, creditors the owners of the company. 9. Funds statement indicates the adequacy or inadequacy of working capital. 10. The information contained in fund flow statement is more reliable, dependable consistent as it is prepared to include funds generated from operations not net profit after depreciation. 11. Funds flow statement clearly indicate how profits have been invested, whether investments in fixed assets or inventories or ploughed back. Financial forecast: A financial forecast is normally an estimate of future financial outcomes for a company. Using historical internal accounting and sales data, in addition to external market and economic indicators, a financial forecast is an economist’s best guess of what will happen to a company in financial terms over a given time period — which is usually one year. In this case, the company has forecasted its data for the years 2001 and 2002. Sources of funds 1. Net Income: Net income  is equal to the  income  that a firm has after subtracting costs and  expenses  from the total  revenue. Net  income can be distributed among holders of common stock as a  dividend  or held by the firm as  retained earnings. The items deducted will typically include  tax expense, financing expense (interest expense), and  minority interest. Net income is informally called the  bottom line  because it is typically found on the last line of a company’s  income statement. [pic] The forecasted net income is increasing in the projected year. It has been projected that there would be an increase in the net income of 28% in 2001 and 17% in 2002. This can be credited to their expansion strategy in the coming years. There has been a dip in the net income in the year 1999 owning to the depreciation of Ukrainian currency by 125%. 2. Allowance for doubtful accounts: The allowance for doubtful accounts is a balance sheet account that reduces the reported amount of accounts receivable. Providing an allowance for doubtful accounts presents a more realistic picture of how much of the accounts receivable will be turning to cash. If a firm has made a sufficient provision in its allowance for doubtful accounts, reported earnings will not be penalized by bad debts when the bad debts occur. If uncollectible accounts are larger than expected, however, the firm will have to increase the size of the account and reduce reported income. [pic] There has been a sharp increase in allowance for doubtful accounts in the year 2001 which subsequently reduced. This can be linked to the increase in the credit they plan to give to the distributors owning to their expansion plans for the period and their recovery policy. The increase in doubtful accounts is a bad sign for the financial position for the company. 3. Depreciation: A  noncash expense  that reduces the  value  of an  asset as a  result  of  wear and tear, age, or  obsolescence. Most assets lose their value over time (in other  words, they depreciate), and must be replaced once the end of their useful life  is reached. Because it is a  non-cash expense, depreciation lowers the  company’s  reported  earnings  while increasing  free cash flow. Calculated by two methods: 1. Straight Line Depreciation Method 2. Declining Balance Depreciation Method [pic] There has been gradual rise in the depreciation in the projected years. This can be related to increase in their number of assets (they are planning to buy more equipments and properties) which would lead to devaluation eventually. 4. Short-Term Debt: The account which comprises of any debt incurred by a company that is due within one year. The debt in this account is usually made up of short-term bank loans taken out by a company. The value of this account is very important when determining  a company’s  financial health. If the account is larger than the company’s  cash and cash equivalents, this suggests that the company  may be  in poor financial health and does not have  enough cash to pay off its short-term debts. Although  short-term debts are due within a year, there may be a portion of the long-term debt included in this account. This portion pertains to payments that must be made on  any long-term debt throughout the year. [pic] In initial years they heavily depended on short term debts. Over the years the financial health of the company improved which lead to the reduction in the debts. Owning to their credit policy and increase in investment in fixed assets, the company is not able to recover the money. This could have lead to increase in short term borrowings. 5. Accounts Payable: An accounting entry that represents an entity’s obligation to pay  off a short-term debt to  its creditors. The accounts payable entry is found on a balance sheet under the heading current liabilities. Accounts payable are debts that must be paid off within a given period of time in order to avoid default. [pic] Increase in accounts payable shows that the company is making more purchases on credit. It could be due to taking more time to pay bills, buying more products on credit, paying higher prices for credit purchases. 6. Other Current Liabilities: A balance sheet entry used by companies to group together current liabilities that are not assigned to common liabilities such as debt obligations or accounts payable. Companies will group together these other current liabilities into one account on the balance sheet for the sake of simplicity. [pic] Since this category is made up of accruals and similar items, it increases as the company gets larger. It increased in 1999 owning to higher investment in Ukraine. The increase in the other current liabilities has been more or less stable in the projected years. 7. Total sources of cash: It is the sum total of all the components of sources of funds. [pic] Uses of Funds 8. Dividend Payments Dividends are payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders. When a corporation earns a profit or surplus, that money can be put to two uses: it can either be re-invested in the business (called retained earnings), or it can be paid to the shareholders as a dividend. Many corporations retain a portion of their earnings and pay the remainder as a dividend. [pic] There is a sharp increase in the dividend payment as the company is projecting a higher increase in their profits. The dividends are paid from the net income from the same year. Increase in dividend payments implies strong commitment to maintain higher level of dividends in the future. 9. Increases in cash balance Amount of available cash that a management decides to maintain in cash planning, to avoid or cover up cash shortfalls resulting from mismatch between cash inflows and outflows during an accounting period. [pic] The company is having optimum cash balance hence maintaining sufficient working capital. 10. 11. Increases in accounts receivable Accounts receivable (A/R) is one of a series of accounting transactions dealing with the billing of customers who owe money to a person, company or organization for goods and services that have been provided to the customer. In most business entities this is typically done by generating an invoice and mailing or electronically delivering it to the customer, who in turn must pay it within an established timeframe called credit or payment terms. [pic] In Germany, the company has maintained a tight hold on the credit that they supply to the distributors; thus there isn’t a significant change in the accounts receivable as compared to Ukraine. pic] Increases in accounts receivable (Ukraine) that is disproportionate to any growth in revenue may indicate the company is having trouble collecting money from its customers. Depending on the company’s cash situation, this could require the company to borrow money to plug the hole from the unpaid money it is owed by its customers. E ventually, the company might need to write-off some of these accounts receivable as bad debt, in recognition of the fact that some customers might never pay. In extreme cases, the company might run out of cash and have to shut down. 12. Increases in inventories Inventory is a list for goods and materials, or those goods and materials themselves, held available in stock by a business. An organization’s inventory can appear a mixed blessing, since it counts as an asset on the balance sheet, but it also ties up money that could serve for other purposes and requires additional expense for its protection. Inventory may also cause significant tax expenses, depending on particular countries’ laws regarding depreciation of inventory. Inventory appears as a current asset on an organization’s balance sheet because the organization can, in principle, turn it into cash by selling it. Some organizations hold larger inventories than their operations require in order inflating their apparent asset value and their perceived profitability. [pic] The fragile distribution system in Ukraine pre-2000 lead to increase in the inventories of the company as company is working on improving the distribution channel due to which the product flow has been projected to be smooth in coming years leading to decrease in inventory which is a healthy financial sign. 13. Increases in other assets Assets are economic resources owned by business or company. Two major asset classes are tangible assets and intangible assets. Tangible assets contain various subclasses, including current assets and fixed assets. Current assets include inventory, while fixed assets include such items as buildings and equipment. Intangible assets are nonphysical resources and rights that have a value to the firm because they give the firm some kind of advantage in the market place. Examples of intangible assets are goodwill, copyrights, trademarks, patents and computer programs, and financial assets, including such items as accounts receivable, bonds and stocks. pic] There is a negative growth in the increase in the other assets because of the depreciation of other assets and they are not planning to acquire any new assets in near future. By 2002 they are planning to buy enough assets just to overcome the negative growth. 14. Reductions in long-term debt Long-term debts are loans and financial obligations that last for over one year. For example, debts obliga tions such as bonds and notes, which have maturities greater than one year, would be considered as long-term debts. pic] Reduction in long term debts from 1998 to 1999 could be due to overnight success of the company in Ukraine. The sound financial condition of the company has ensured the stable repayment of long term loans and would continue to do so in future. 15. Capital Expenditures Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset ith a useful life that extends beyond the taxable year. Capex are used by a company to acquire or upgrade physical assets such as equipment, property, or industrial buildings. [pic] The sharp increase in the CAPEX can be explained by the inflow of capital through long term debts and the operating profit the company is planning to achieve in the projected period. 16. Total uses of cas h: It is the sum total of all the use components in the fund flow statement. [pic] Break Even Analysis The break-even point for a product is the point where total revenue received equals the total costs associated with the sale of the product (TR=TC). A break-even point is typically calculated in order for businesses to determine if it would be profitable to sell a proposed product, as opposed to attempting to modify an existing product instead so it can be made lucrative. Break even analysis can also be used to analyse the potential profitability of an expenditure in a sales-based business. Breakeven analysis is a management accounting tool used for profit planning of a firm. Profit planning is a function of the selling price of a unit of product, the variable cost of making and selling the product, the volume of product unit sold and in case of multi-product companies, sales mix and finally, the total fixed costs. Breakeven point (for output) = fixed cost / contribution per unit. Break-even analysis is a technique widely used by production management and management accountants. It is based on categorising production costs between those which are â€Å"variable† (costs that change when the production output changes) and those that are â€Å"fixed† (costs not directly related to the volume of production). Total variable and fixed costs are compared with sales revenue in order to determine the  level of sales volume, sales value or production at which the business makes neither a profit nor a loss (the â€Å"break-even point†). Break even analysis depends on the following variables: 1. The fixed production costs for a product. 2. The variable production costs for a product. 3. The product’s unit price. 4. The products expected unit sales. On the surface, break-even analysis is a tool to calculate at which sales volume the variable and fixed costs of producing your product will be recovered. Another way to look at it is that the break-even point is the point at which your product stops costing you money to produce and sell, and starts to generate a profit for your company. Break even analysis solves various managerial problems: †¢   Setting price levels: A price level is a hypothetical measure of overall prices for some set of goods and services, in a given region during a given interval, normalized relative to some base set. Hence with the help of BEP analysis a firm can determine the price level of product and particular sales volume which is necessary to produce an X amount of operating profit.   Targeting optimal variable/ fixed cost combinations †¢   Determining the financial attractiveness of different strategic options for your company. Break even Chart A breakeven chart is a strategic tool used to plot the financial revenue of a business unit against time or sales to determine the point when sales output is equal to revenue generated. This is reco gnised as the breakeven point. The information used to determine and analyse the breakeven point includes fixed, variable and total costs and the associated sales revenues. The analysis of a breakeven chart considers whether a venture runs at a profit or a loss. A sale above the breakeven point indicates continued and profitable growth. The principle of break-even theory is that during the early stages of a business venture, total costs, both fixed and variable, exceed sales. As output increases, sales begin to rise faster than costs and, eventually, they become equal (breakeven point). If sales continue to rise and exceed total costs, the business achieves profitability. The tool assumes that all the goods which are produced will be sold and that costs, namely the price, will remain constant. Likewise, it also relies on the capacity in terms of output to remain unchanged. Breakeven charts are universally applied to simply and graphically illustrate and forecast a company’s projected revenue, and to calculate the time for profitability to be reached. It is used by financial and marketing strategists to predict the effect that changes in price will have on the percentage change in sales over time. It is also a useful tool to analyse the relationship between fixed and variable costs and to predict the effect on profitability of changes to those costs. Income Statements | | | | | | | |   |   |   |   |   |   |   | |Sales: Germany |62032 |62653 |64219 |66216 |68203 |70249 | |Sales: Ukraine |0 |4262 |17559 |25847 |37479 |48722 | |Total Net Sales |62032 |66915 |81778 |92063 |105682 |118971 | |Production Cost Expenses |32258 |35366 |44271 49827 |61393 |71609 | |Excise duties |9143 |9108 |10486 |11557 |11625 |13087 | |Allowance for doubtful accounts |5 |7 |38 |24 |201 |60 | |Total Variable Cost |41406 |44481 |54795 |61408 |73219 |84756 | |   |   |   |   |   |   |   | |Administrative Selling Expenses |12481 |13014 |16274 |18505 |18500 |18500 | |Depreciation |3609 |4314 |5844 |6068 |6766 |7448 | |Total Fixed Cost |16090 | | | | | | | | | | | | | | |(â‚ ¬ per hectoliters) | | | |Per unit Sales | |9206300/1173000 = | |78. 8508099 | | | |Per unit variable cost | | | | | |61408000/1173000 = | |52. 35123615 | | | |Contribution per unit | | | | | |Per unit Sales – Per unit variable cost = | |26. 3384484 | | | | | | |Breakeven Point = |Fixed cost/Contribution per unit | | | | | | | |24573000/26. 13384 = |940274. 633 | | | | | |Hence Number of units requires to be sold to reach breakeven point=940275 hectoliters | | | | | | | | | |Net Sale in year 2000 = 1173000 hectoliters | | |Revenue calculated from the sale of Breakeven volume sales = |breakeven point volume* per unit sale price |â‚ ¬ 73797559. 3 | | | | | |Total Variable cost at Breakeven Point = Breakeven volume * Per |940275 * 52. 32123615 = |â‚ ¬ 49224558. 57 | |unit variable cost | | | | | | | | Total Fixed Cost = â‚ ¬ 24573000 | | | | | | |Total cost of Production of Beer |Fixed cost + variable cost |â‚ ¬ 73797558. 57 | | | | | This analysis identifies the break-even volume, where revenues just equal total costs and Deutsche Brauerei recovers all its fixed cost at the break-even volume sale. Sales above Break-even Point will bring profits for the company. Margin of Safety (volume) = Total volume Sold – Breakeven volume 1173000 – 940275 = 232725 hectoliters Margin of Safety (Revenue) = per unit sale price * Margin of safety volume = 78. 48508099 * 232725 = â‚ ¬ 18265440. 47 Variable Cost for selling 232725 hectoliters = per unit variable cost * Margin of Safety (volume) = 52. 35123615 * 232725 = â‚ ¬ 12183441. 43 Deutsche Breuerei has already covered up fixed cost expense with break even volume sale hence they will make profit above the sale of break even volume. Net profit = Margin of Safety (Revenue) – Variable Cost for selling 232725 hectoliters = â‚ ¬ 18265440. 47 – â‚ ¬ 12183441. 43 = â‚ ¬ 6081999. 041 From the above analysis it is seen that as the volume increased above the break even volume, the profits rise disproportionately faster. The analysis of a breakeven chart shows that Deutsche Breuerei has to sell more than 940275 hectoliters of beer to start making the profit for the venture. A sale above the breakeven point indicates a continued and profitable growth, and venture makes a profit of â‚ ¬6081999. 041. Hence Deutsche Breuerei should stick to the current price level of beer and profit planning. Break even chart of Venture shows that if they can reduce the Production Cost in coming years through new facility and equipment they can increase the profits in long term. As the company is showing a healthy sales of good they can invest on production facility to reduce the per unit production cost and expenses to increases the overall profits. ———————– DEUTSCHE BRAUEREI Case Analysis- Question 2 MBA PHARM. TECH. (4th year) [pic] [pic] |ROLL NO. |NAME |ROLL NO. NAME | |38 |Devang Mehta |41 |Upasana Nagpal | |39 |Anand Menon |42 |Abhilash Nair | |40 |Manish Mishra |43 |Kadambari Narang | SCHOOL OF PHARMACY AND TECHNOLOGY MANGEMENT †0[pic]? 0[pic]? 0[pic]? 0[pic] 1[pic]†1[pic]x1[pic]|1[pic]? 1[pic]u1 [pic]2[pic]2[pic]2[pic]I2[pic]? 2[pic]N3[pic]l3[pic]A4[pic]A4[pic]? 4[pic]eOA »Ã‚ ­A »A »Ã¢â‚¬Å"| ­h ­Ã‚ »WI8A! h`fJh? *B*[pic]OJQJ^J[? ]ph333h? *B*[pic]CJOJQJph! hNu—h? *B*[pic]CJOJQJNet income =Revenue – Cost of goods sold – Sales discounts – Sales returns and allowances – Expenses – Minority interest – Preferred stock dividends How to cite Deutsche Brauerei, Essay examples

Financial Accounting The Goodwill and Assets

Question: Discuss about the Financial Accounting for The Goodwill and Assets. Answer: Introduction ABC Learning established in the year 1988 and had over 30 centers by the year 2000. It was listed in the year 2001 after which it grew from a baby to a monster with 660 centers in Australia and 2,238 centers in Australia, United States, and United Kingdom. As per CPA (2012) the over ambitious expansion and acquisition is considered one major reason for its downfall. Apart from this, there were accounting issues as the goodwill and assets recorded were grossly overvalued. Two different opinions by different auditors further contravened the issues. Debt became a major issue from 2007 wherein ABC had to refinance and renegotiate with the bankers CPA (2012) and a few long term loans also became payable in short term that affected the cash flows and the company was finally wound up amidst all these. The value of shares started falling drastically as the question of malpractices in financial front was raised. Analysis Ray Williams founded HIH Insurance in 1968. It has an estimated asset base of $8.1 Billion by the end of the year 2000 that made investors believe it to be a robust and reliable company. The collapse of the company in March 2001 came as a rude shock to the entire Australian community. The initial investigations led to believe that insurance liabilities and companys debt advantage were the reasons for its failure. It is a glaring fact that reliance on debt in heavy proportion leads to difficulties and this is one of the major point in this scenario. As states by Kaplan (2011) a few highly priced acquisitions, lack of proper understanding and interpretation of the business risks are cited as the reasons. In addition to all this, there were additional issues like frauds, false reports, stock market manipulation, reckless management, greed and self dealing. The management of the business could not be done in a prudent manner and due to immense lust; it ultimately landed into grave proble m. In short, the unethical practices led to serious issue whereby the business slipped. OneTel was Australias fourth largest telecommunications company that collapsed due to strategic mistakes, unbridled growth, failed expectations, and wrong pricing policies. The fall of the company is also cited due to serious corporate governance failures like deficiencies in internal controls, audit quality, management communication, financial reporting, poor executive pay-to-performance links, so on, and so forth. The accounting policies and procedures were also not in line with that of its competitors. Research ABC was the first corporate day care and childcare center in Australia that saw a massive growth in a very short span of time. The share price increased 300% in a span of five years from listing. Hence, it witnessed a tremendous growth in a very short span of time that can be attributed to the strong growth and ability to succeed in the challenging atmosphere. Though there are many macro economic factors that can be considered responsible for the companys failure, there was mismanagement as ABC was becoming profit minded and compromising on the quality and the lack of adequate staff which raised a lot of complaints. This was the real time when the downfall began even before the company could realize it. As stated by Teen (2012) the company was not looking after the management and the work that was the major jolt. ABC kept concentrating on acquisitions, which also led to financial irregularities that were ignored by the management. Ultimately, all these economic and financial problems arose in the wake of the global financial crisis of 2008, which sealed the fate of the company. The high debts of the company and discrepancies in the financial information provided made ABC fall in the eyes of public as advocated by Gilbert et. al (2005) when there were news about malpractices done by companies. As the companies fell, people ultimately looked at it with suspicion and led to the loss of goodwill. There was also a lapse in the following of corporate governance rules and related party transactions were undertaken with the pretext of benefit for Mr.Grooves. Queensland Maintenance Services, which had the brother-in-law of Mr.Grooves as the Director, was paid a whopping amount for the maintenance of ABC Centers. ABC paid for the Brisbane Basketball Team as it belonged to Mr.Grooves. The fall and failure of corporate governance war he major obstacle and even projected weak risk management tools and techniques. Despite all this, the company claimed that these transactions were not for the personal interests of the directors or their relatives who show the lack of transparency and the frauds that killed the investor confidence due to poor corporate governance. HIH Insurance and its operations HIH Insurance started on a small scale, is believed to have expanded rapidly with the creation of more than 200 subsidiaries in a decade to cover almost all insurance segments for both domestic and global business. This aggressive business expansion strategy landed HIH in difficulties. Insurance business and market is highly competitive. If the market player is able to adapt and control the market share then in no time it leads to a major success. Therefore, HIH entered into US markets by offering lower premiums. This was one of the vital strategies that led to attraction of the customers. It also entered the UK Market in areas where the business risks were not completely understood by HIH, this landed them into legal issues. The acquisition of FAI for $300 Million, which was believed to be only worth $100 Million, is supposedly the most controversial bid. The under pricing and Reserves problems can also be cited as the insurance was being offered at a very low cost but there was no adequate provision made for meeting the future liabilities. It is revealed by Lapsley (2012) that the actuary advisors had warned HIH about the provisioning at least a year before its collapse, but HIH did not add further capital and its decision to opt for reinsurance was proved wrong. Hence, it did not acted according to the view of the advisors and then it led to disturbance. Cases of bribes were discovered and there were related party transactions with the external auditors that raised serious issues on the reports provided by the auditor. Quality of Financial Reporting issues At OneTel, the issues of Quality of Financial Reporting was highly flawed as the various reports like debtors aging, un presented cheque listing, monthly reports, trial balances, so on and so forth were not suitably verified by the designated executives. It is claimed that the Finance Director had rarely seen the journals, ledgers, trial balances or other primary or secondary books of accounts. As per Fazal (2013), it clearly shows the level of importance the senior management had given for finance, accounts, and reveals the high weakness in internal control and reporting procedures. The accrual concepts used in an overly conservative manner that led to OneTels low earnings. Apart from this, OneTel made two significant accounting policy changes. The first one was that the company did not account for intangibles and in the immediate next year, it changed its policy regarding deferred expenditures. Thus the profits reported in the years prior to 2000 were due to the non-conservative ac counting polices chosen by the company and the sudden decision to write off a few business operations and subscriber acquisition expenses landed the company in a loss. As per Baldwin (2010), the quality of audit done was also low since the auditors issued an unqualified opinion despite lot of irregularities. It implies that the auditor did not provide a report free from influence. The submission of financial for 1998-99 to ASC revealed that the company had deferred millions of expenditure and concealed losses. The operating cash flows were in a very pitiable stage as there were cash billing problems and customer billion issues. Hoffelder (2012) states that the aggressive pricing policies and costly customer acquisition campaigns also failed to fetch the desired results. In the arena of cutthroat competition, it is difficult to tame the future with ease and flexibility. The pricing policies were excessively high that did not lead to the desired result. As stated by Teen (2012) day care industry has witnessed a tremendous transformation in which ABC grew up like a phoenix. As it took 20 years to grow, it took less than five years to fall. This evidences the fact that the management could not handle the fortunes of the company. Though it had a targeted vision of expansion, acquisitions, and growth, it was considered inefficient in strengthening its base. As per IFAC (2015) the accounting and financial discrepancies and the changes in government policies led to fall of the giant that once ruled Australian day care market. Fabricated scenario HIHs acquisitions tried to reveal its financial strengths and synergies like 1+1=3. However, in reality, it was acquiring weaker corporations and itself distressed, which potentially led to a weaker combined entity. The dominance of the CEO, Ray Williams is seen as a big threat in the effective functioning of the corporate governance model as nobody could override him and the companys risk of departing from the shareholder interests kept on increasing. At OneTel, it can be observe that there is no stability in the selection of accounting policies and subsequent financial reporting becomes misleading. Hoffelder (2012) states that the Management Discussion and Analysis also focused on EBITDA that tends to create a wrong illusion on the minds of the investors. As per Kruger (2015) accounting policy decisions are made by the management, the accrual percentages were fixed by the company in such a way to keep it in a favorable situation irrespective of what the reality of the company might be. The financial statements did not certainly represent the true and fair view of the business. Low quality of financial reporting coupled with low quality of audit has all contributed to the financial distress. Thus, OneTel had cash balance problems, debtors, creditors, and earnings problems but not all this made transparent by the management. A rosy picture was shown to the shareholders by highlighting the EBITDA and formation of various committees for a formality. Recommendation It is highly recommended by Heeler (2009) that apart from the laws and regulations drafted by the Government, it is the moral responsibility of the Board of Directors of every company to function in an ethical and be aware of the finance, accounts, and related provisions while keeping an eye on acquisitions. It is for this reason that while investing in the shares of any company, fundamental and technical analysis is done to ensure that the base of the company is strong enough to withstand economic pressures. The Board of Directors have to give the highest importance to ethics and corporate governance which also helps in building a positive image and enhance shareholder value to a great extent and even advocated by Christensen (2011). Conclusion Manoharan (2011) states that good corporate practices are essential for the long-term growth and survival of any company. The cases of ABC Learning, HIH Insurance and One Tel prove that corporate governance is much more then the tick box guidelines. Despite having robust profits, ABC Learning and others saw the downfall due to its disregard for corporate governance and ethical practices. Apart from this, the directors disregarded the importance for periodic assessment of the corporate governance practices that led to failed effectiveness. According to Cappelleto (2010) the introduction of mechanisms like CLERP 9 and voluntary self-regulatory code of practices made it mandatory for the Board of Directors to assess the way in which they are operating. Good corporate governance requires exercising of authority with absolute probity. References Baldwin, S., 2010. Doing a content audit or inventory. Pearson Press. Cappelleto, G., 2010. Challenges Facing Accounting Education in Australia. AFAANZ, Melbourne Christensen, J., 2011. Good analytical research. European Accounting Review, 20(1), pp. 41-51 CPA 2012. ABC learning collapse case study. [online] Available at: https://www.cpaaustralia.com.au/professional-resources/education/abc-learning-collapse-case-study [Accessed 5 September 2016] Fazal, H., 2013. What is Intimidation threat in auditing? [Online] Available at https://pakaccountants.com/what-is-intimidation-threat-in-auditing/ [Accessed 5 September 2016] Gilbert, W. Joseph J Terry J. E., 2005. The Use of Control Self-Assessment by Independent Auditors. The CPA Journal, 3, pp. 66-92 Heeler, D., 2009. Audit Principles, Risk Assessment Effective Reporting. Pearson Press Hoffelder, K., 2012. New Audit Standard Encourages More Talking. Harvard Press. Horngren, C., 2013. Financial accounting. Frenchs Forest, N.S.W, Pearson Australia Group. IFAC 2015. Strengthening organizations, Advancing Economies. [online] Available at: https://www.ifac.org/auditing-assurance/clarity-center/clarified-standards [Accessed 5 September 2016] Kaplan, R.S., 2011. Accounting scholarship that advances professional knowledge and practice. The Accounting Review, 86(2), pp. 367383. Kruger, P., 2015. Corporate goodness and shareholder wealth. Journal of Financial economics, pp. 304-329 Lapsley, I., 2012. Commentary: Financial Accountability Management. Qualitative Research in Accounting Management, 9(3), pp. 291-292. Manoharan, T.N., 2011. Financial Statement Fraud and Corporate Governance. The George Washington University. Teen, M.Y., 2012. The ABC of a corporate collapse. [online] Available at: https://governanceforstakeholders.com/2012/12/28/the-abc-of-a-corporate-collapse/ [Accessed 5 September 2016]

It250 Linux Course Review and Hw Helper free essay sample

IT250 Linux Operating System S. No Question Points 1 What commands are used to create an ext2—second extended—filesystem? mke2fs or mkfs. ext2 2 Which of the following types of filesystems can the command e2fsck be used to check? A. ext2 B. ext3 C. jfs D. vfat 3 What command can be used to start a program with a lower scheduling priority? nice ____________ FINAL Which of the following Linux utilities lists the names of files in a single directory? ls Which component of X Window allows customization of the user interface? Window manager Which of the following control structures is a multiple-branch decision mechanism capable of more than three decisions? The Case structure What is the meaning of the DocumentRoot directive in the Apache configuration file? It is the directive that is used to change the location of the document root. Which of the following symbols instructs the shell to redirect the output of a command to the specified file instead of the screen and overwrite the file? You would use the symbol The special character that causes the shell to generate filenames that match any single character in the name of an existing file is _____. We will write a custom essay sample on It250 Linux Course Review and Hw Helper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The question mark Using vim, which of the following keys is used to delete a single character? x Following the job number, the shell displays the ________ number—a larger number assigned by the operating system. pid Which of the following commands is used to start X Window from the command line? startx Which of the following utilities detects and configures new hardware and provides the computer the information it needs about the NIC? kudzu Which of the following Linux utilities lists the names of files in a single directory? ls Which of the following partitions does Linux use when all the information that Linux is processing cannot be stored in RAM? Swap Which component of X Window allows customization of the user interface? Window manager What utility is used to move a file from one directory to another? mv The C compiler that Linux commonly uses is _________. GNU gcc What directive grants access to a directory hierarchy to the specified clients? Allow from What represents the root partition in Linux? The forward slash / Which of the following describes Konqueror? A desktop tool that acts as a file manager, a browser, and an executor of programs In the GNOME environment, thme equivalent of a Windows shortcut is called ___________. launcher The default menus of the GNOME environment are the ___________. Applications, Places, and System menus Which of the following control structures is a multiple-branch decision mechanism capable of more than three decisions? The Case structure The utility that can be used to copy a file, including text and executable program (binary) files, is ___________. cp Which of the following utilities is used to rename a file? Copy What utility is used to search for a particular string within a file or a group of files? grep The name of a C program file must end in _________. c The following two lines are found in the /etc/logrotate. conf file: daily rotate 21 How many weeks’ worth of backups will be found in the log directories? 3 Which of the following directives specifies how Apache displays directory listings? IndexOptions Which of the following utilities do you use to move a process from the background to the foreground? fg What commands do you use to ensure that all the users on a computer can execute the new script CoolStuff? chmod u+xCoolStuff Which of the following keystrokes helps you undo the last change made in the vim editor? u What command displays the last 10 lines of the file abc? tail abc Which of the following utilities do you use to determine the list of users logged on to a specific terminal? who Which of the following is a server that allows directories to be shared between Windows systems? Samba In vim, which of the following keystrokes is used to exit the editor and save the contents of the file being edited? ZZ Which of the following utilities do you use to make your home directory the working directory? cd Which of the following utilities is installed by default and helps you upgrade software packages? yum Which of the following symbols instructs the shell to redirect the output of a command to the specified file instead of the screen and overwrite the file? You would use the symbol The special character that causes the shell to generate filenames that match any single character in the name of an existing file is _____. The question mark In vim, which of the following keystrokes is used to exit the editor and save the contents of the file being edited? ZZ Which of the following control structures is a multiple-branch decision mechanism capable of more than three decisions? The Case structure Which component of X Window allows customization of the user interface? Window manager Which of the following utilities is used to view a file one screen at a time? less What utility is used to search for a particular string within a file or a group of files? grep The utility that can be used to copy a file, including text and executable program (binary) files, is ___________. cp Which of the following partitions does Linux use when all the information that Linux is processing cannot be stored in RAM? Swap Which of the following keystrokes helps you undo the last change made in the vim editor? What network utilities works only if a remote system trusts your local computer? rsh What represents the root partition in Linux? The forward slash / The C compiler that Linux commonly uses is _________. GNU gcc What is the meaning of the DocumentRoot directive in the Apache configuration file? It is the directive that is used to change the location of the document root. In the GNOME environmen t, the equivalent of a Windows shortcut is called ___________. a launcher The default menus of the GNOME environment are the ___________. Applications, Places, and System menus Which of the following commands is used to start X Window from the command line? startx What operator causes the output to be appended to an existing file? The symbol Following the job number, the shell displays the ________ number—a larger number assigned by the operating system. pid Which of the following utilities is used to rename a file? Copy The name of a C program file must end in _________. .c Which of the following utilities is used to display the pathname of a current working directory? pwd Which of the following utilities do you use to determine the list of users logged on to a specific terminal? ho Which of the following utilities do you use to make your home directory the working directory? cd Which of the following utilities do you use to move a process from the background to the foreground? fg What commands do you use to ensure that all the users on a computer can execute the new script CoolStuff? chmod u+xCoolStuff Which of the following utilities is used to g raphically add and remove software packages in Fedora? pirut Which of the following directives specifies how Apache displays directory listings? IndexOptions What utility is used to move a file from one directory to another? v What directive grants access to a directory hierarchy to the specified clients? Allow from User abc wants to copy the ~/. bashrc file from his or her local computer to a system named bravo. What commands should abc use? scp ~/. bashrc [emailprotected] The following two lines are found in the /etc/logrotate. conf file: daily rotate 21 How many weeks’ worth of backups will be found in the log directories? 3 _______________________________ WEEK 10 VOCAB The utility that makes it easier for the administrator to manage the /etc/rc. d directory chkconfig This user is commonly referred to as a super user root Sends a signal to a process Kill The utility that runs a program as a root Consolehelper Which of the following directives grants access to a directory hierarchy to the specified clients? Allow from A program that does something destructive or disruptive to a system Trojan Horse This program was developed by the U. S. National Security Agency SELinux The utility that can be used to back up an entire filesystem Dump User abc wants to copy the ~/. bashrc file from his or her local computer to a system named bravo. Which of the following commands should abc use? scp ~/. bashrc [emailprotected] The utility that adds a group from the command line groupadd Sends packets to a remote system Ping The utility that removes a user userdel The utuility that specifies how to search for information nsswitch The utility that can be used to archive files cpio Which of the following utilities is used to search for a particular string within a file or group of files? grep WEEK 9 An internet based system that can keep software on one or more Red Hat Linux systems up-to-date RHN Command used to remove packages um remove (package name) Command used to update packages yum update The utility that only works with software packages that have been built for processing by RPM Red Hat Package Manager Application used to keep the O/S up to date Yellow Dog Updater Modified A handy tool for downloading large static data files BitTorrent Command used to install specific packages yum install (package name) The command used t o display information about groups yum groupinfo group name The command used to display a list of installed and available groups yum grouplist The command line utility that adds and removes software packages pirut The command that locates and downloads rpm files yumdownloader (name of rpm file) What utility is used to graphically add and remove software packages in Fedora? pirut An unwanted and unintended program property Bug The utility that downloads files noninteractively wget The option to run wget in the background and redirect its standard error to a file named wget-log. -b ________________ Linux Operating System Unit 1 Homework The following homework is designed to cover the course objectives for this unit. Assignment 1. 1:Answer the following questions: 1. What did Richard Stallman mean when he stated that GNU was a free operating system? 2. Describe the relationship between Linux and the GNU Project. 3. List and describe in detail four advantages of Linux. 4. List three examples of different hardware platforms onto which Linux has been ported. 5. Which component of X Window allows for heavy customization What is X Window System? 6. of the user interface? 7. What is the minimum system requirements for 32-bit Fedora 8 with the GUI installed? 8. List and describe the three types of hardware architecture that Fedora 8 supports. 9. What is LVM? What advantage does LVM have over traditional partitions? 10. What is a mount point? 11. How many primary drive partitions are supported on computers that still conform to the standard established by MS-DOS? How many total partitions can a standard computer disk [Integrated Drive Electronics (IDE)/Serial Advanced Technology Attachment (SATA)] support? How many does the Small Computer System Interface (SCSI) support? 12. What directories are often stored on their own partitions? 3. Instead of a page file—such as in Windows—what type of partition does Linux use when it does not have enough memory to hold all the data that it is processing? Submit your answers in a Word document to your instructor at the beginning of Unit 2. ________________ Unit 6: Peripheral Hardware Configuration Objectives 7: Configure computer hardware in Linux. 7. 1: Configure a printer with Common UNIX Printing System (CUPS). 7. 2: Configure a network interface card (NIC). ReadingsA Practical Guide to FedoraTM and Red Hat ® Enterprise Linux ® †¢ Chapter 14, pp. 511-517 and pp. 23-531 †¢ Chapter 17, pp. 579-583 Key Concepts1. The history of UNIX printing2. New features in CUPS3. Management tools in CUPS. Methods of configuring a CUPS printer 5. Private IP addresses. 6 Methods of configuring network settings with the GUI, or system-confignetwork 7. The method of manually configuring network settings Attention IT-250 Students: Week 7 8 In order to address the required coursework, Units 7 and 8 will be combined. To make this somewhat easier, the due dates for all Unit 7/8 work will be extended to calendar week 10 (November 10, 2008). The due date for Unit 9 work remains unchanged (also November 10, 2008). In essence, this allows us to complete the combine work for units 7, 8, and 9 over two weeks. This should be somewhat easier than doubling-up two units in a single week. Please note that to further simplify, the quizzes for Units 7 and 8 have been combined into a single quiz activity. This quiz score will count twice. Please read chapters 10, 13, 16, 18, and 19 in preparation of addressing this material. Unit 9: Basic Apache Configuration Objectives 10: Configure basic settings on an Apache Web server. 0. 1: Identify the core elements of a Fedora Apache installation. 10. 2: Configure the Apache Web server by editing the httpd. conf file. 10. 3: Configure the Apache Web server by using the system-config-httpd configuration script. Readings A Practical Guide to FedoraTM and Red Hat ® Enterprise Linux ® †¢ Chapter 26, pp. 811-824 Key Concepts 1. An introduction to Apache 2. Installation of standard Apache 3. Configuration of Apache, including ports, user Web pages, and Apache directories Linux Operating System Unit 10  ©ITT Educational Services, Inc. 94 Linux Operating System 7/02/08 Unit 10: Basic Apache Management and Troubleshooting Objectives 11: Manage and troubleshoot an Apache Web server. 11. 1: Configure logging options in the httpd. conf file. 11. 2: Configure file and directory security in the httpd. conf file. 11. 3: Troubleshoot Apache from the command line and logs. Readings A Practical Guide to FedoraTM and Red Hat ® Enterprise Linux ® †¢ Chapter 26, pp. 828-840 and p. 845 Key Concepts 1. Methods of configuring logs and file and directory security in Apache 2. Use of logs and command-line tools to troubleshoot Apache

E - French Pronunciation of E

E - French Pronunciation of E The French letter E can be pronounced several different ways - such as the schwa sound, a long A sound, and short E sounds. Below are examples of the different sounds and sound files to hear the way theyre spoken. Examples of the Various E Sounds Like the E in angel (like a schwa) - listen. This sound is often heard in single syllable words like le, me, etc.Like the vowel sound in weigh except without the y sound at the end - listen. This sound occurs in the following:E with an acute accent: à ©tà ©E in an open syllable (i.e., a syllable that ends in a vowel sound): trajetthe verb endings -er and -ez: manger, veuillez.Like the E in bed - listen. This sound is found in the following:E with a grave accent: exprà ¨sE with a circumflex: tà ªteE followed by a double consonant: belleE in a closed syllable (a syllable that ends in a consonant sound): septAn unaccented E at the end of a word is called an E muet and may or may not be pronounced. French Words With E Click on the links below to hear the words pronounced in French: le  (the)à ©tà ©Ã‚  (summer)manger  (to eat)veuillez  (please)exprà ¨s  (on purpose)tà ªte  (head)belle  (beautiful)sept  (seven)

Character Study of Helmer in Ibsens Famous Play

Character Study of Helmer in Ibsen's Famous Play One of the two main characters in the play, Torvald is the husband whose dolls house is torn apart at the end of the show. His character is far from ideal- but upon seeing a production of Henrik Ibsen’s A Doll’s House, audiences are left with an important question: Should we feel sorry for Torvald Helmer? At the plays end  his wife, Nora Helmer, abandons him, leaving behind her three young children. She claims that she doesnt love him. She can no longer be his wife. He begs her to stay, yet Nora denies him, walking off in the middle of the winter night, slamming the door behind her. When the curtain closes upon a pathetic, defeated husband, some viewers find that Torvald has received his comeuppance. Torvalds demeaning personality and his hypocritical actions justify Nora’s harsh decision to leave. Examining Torvald’s Character Flaws Torvald Helmer possesses many obvious character  flaws. For one, he constantly talks down to his wife. Here is a list of his pet names for Nora: â€Å"My little skylark†Ã¢â‚¬Å"My little squirrel†Ã¢â‚¬Å"My little singing bird†Ã¢â‚¬Å"My pretty little pet†Ã¢â‚¬Å"My little sweet-tooth†Ã¢â‚¬Å"My poor little Nora† With every term of endearment, the word â€Å"little† is always included. Torvald views himself as the emotional and intellectual superior of the household. To him, Nora is a â€Å"child-wife,† someone to watch over, to instruct, nurture and censure. He never considers her an equal partner in the relationship. Of course, their marriage is one typical of 1800s Europe, and Ibsen uses his play to challenge this status quo. Perhaps Torvald’s most dislikeable quality is his blatant hypocrisy. Many times throughout the play, Torvald criticizes the morality of other characters. He trashes the reputation of Krogstad, one of his lesser employees (and ironically the loan shark that Nora is indebted to). He speculates that Krogstad’s corruption probably started in the home. Torvald believes that if the mother of a household is dishonest, then surely the children will become morally infected. Torvald also complains about Nora’s late father. When Torvald learns that Nora has committed forgery, he blames her crime on her father’s weak morals. Yet, for all his self-righteousness, Torvald is a hypocrite. In the beginning of Act Three, after dancing and having a merry time at a holiday party, Torvald tells Nora how much he cares for her. He claims to be absolutely devoted her. He even wishes that some calamity would befall them so that he could demonstrate his steadfast, heroic nature. Of course, a moment later, that wished-for conflict arises. Torvald finds the letter revealing how Nora has brought scandal and blackmail into his household. Nora is in trouble, but Torvald, the supposedly shining white knight, fails to come to her rescue. Instead, here is what he yells at her: â€Å"Now you have ruined my entire happiness!†Ã¢â‚¬Å"And it’s all the fault of a featherbrained woman!†Ã¢â‚¬Å"You will not be allowed to bring up the children, I can’t trust you with them.† So much for being Nora’s dependable knight in shining armor! Examining Noras Complicity To Torvald’s credit, Nora is a willing participant in their dysfunctional relationship. She understands that her husband sees her as an innocent, child-like persona, and she struggles to maintain the faà §ade. Nora uses the pet names whenever she tries to persuade her husband: â€Å"If a little squirrel were to ask every so nicely?† Nora also carefully hides her activities from her husband. She puts away her sewing needles and unfinished dress because she knows that her husband does not wish to see a woman toiling away. He wishes to see only the final, beautiful product. In addition, Nora keeps secrets from her husband. She goes behind his back to obtain her ill-gotten loan. Torvald is too stubborn to ever borrow money, even at the cost of his own life. Essentially, Nora saves Torvald by borrowing the money so that they can travel to Italy until her husband’s health improves. Throughout the play, Torvald is oblivious to his wife’s craftiness and her compassion. When he discovers the truth, in the end, he is outraged when he should be humbled. Should We Pity Torvald? Despite his many flaws, some readers and audience members still feel tremendous sympathy for Torvald. In fact, when the play was first performed in Germany and America, the ending was changed. It was believed by some producers that theater-goers would not want to see a mother walk out on her husband and children. So, in several revised versions, â€Å"A Doll’s House† ends with Nora reluctantly deciding to stay. However, in the original, classic version, Ibsen does not spare poor Torvald from humiliation. When Nora calmly says, â€Å"We two have a lot to talk about,† Torvald learns that Nora will no longer be his doll or â€Å"child-wife.† He is astounded by her choice. He asks for a chance to reconcile their differences; he even suggests that they live as â€Å"brother and sister.† Nora refuses. She feels as though Torvald is now a stranger. Desperate, he asks if there is the smallest hope that they might be husband and wife once again. She responds: Nora: Both you and I would have to change to the point where†¦ Oh, Torvald, I don’t believe in miracles any more.Torvald: But I will believe. Name it! Change to the point where†¦?Nora: Where we could make a real marriage of our lives together. Goodbye! Then she promptly leaves. Grief-stricken, Torvald hides his face in his hands. In the next moment, he lifts his head up, somewhat hopeful. â€Å"The miracle of miracles?† he asks himself. His longing to redeem their marriage seems sincere. So perhaps, despite his hypocrisy, self-righteousness, and his demeaning attitude, the audience may feel sympathy for Torvald as the door slams shut on his tear-stained hopes.

Culture Essay Example | Topics and Well Written Essays - 250 words - 2

Culture - Essay Example In the early years, immigrants shared a common ethnic and religious profile: white, Anglo-Saxon, Protestant (McDonald & Balgopal, 1998). The first wave of European immigrants ‘melted’ into the mainstream American culture easily due to this similarity of the ethnic background. Israel Zangwill’s concept of America as a ‘melting pot,’ in which immigrants of diverse ethnicities assimilated into one homogenous cultural identity, pertains to this age. Present, second wave of immigrants is largely from the developing nations of Asia and Latin America. They bring with them a diversity of languages, customs, distinct physical traits, religions and ethnicity, which does not submit to easy assimilation. Today, â€Å"there is more emphasis on preserving ones ethnic identity, of finding ways to highlight and defend ones cultural roots† (Booth, 1998). America is now a multicultural ‘Mosaic,’ in which various groups preserve their ethnic identities and yet remain a part of the larger American way of life. The Chinese exemplify this ‘mosaic’. This group retains its ethnic identity and also makes significant contributions to the American culture. Steven Chu, Samuel C. C. Ting, and others are Nobel Prize winners. (â€Å"Chinese American Culture†, 2010). Amy Tan is one of today’s most popular American writers. Chinese take-away is as much a part of American cuisine as apple pie. The teachings of Confucius are part of the curriculum of many American universities. The benefits of Chinese meditation, green tea, and acupuncture are a part of American life. Chinese calligraphy, character tattoos, and martial arts have permeated American culture. In this age of immense diversity, American culture is no longer a ‘melting pot’ which blends all its composite groups into a homogenous whole. There is no single American identity. â€Å"Ethnicity

Analysis of When I Was a Boy in China Research Paper

Analysis of When I Was a Boy in China - Research Paper Example Education equips people with understanding of the various phenomena affecting people. It is the foundation of all discoveries. Education enables people to think and reason from their vicinity, removing ignorance from the people. It thus enables people to think about the future more, especially specialists in various areas. Just like Sinha points out, education is essential for long term planning and prediction. It may take long for education to transform the economy, although its effects are long term. Lee and his friends were sent to America for fifteen years to receive education, and would latter return, fully equipped with knowledge and skills to transform the Chinese country and the general economy. Through this, evidence of the contributions of education to the transformation the world economy is seen. Long term plans are possible with education. The differences between the Chinese people and the Americans during Lee’s time were significant, especially in terms of civilization. By then, a very few Chinese people could read or write, with the educated ones having designated jobs. His uncle for example, lived a good life and had a good job working in an American firm due to his education. He was part of the few citizens who contributed to the economic development of the country. In Lee’s view, the civilized people dressed weird, spoke in funny languages, and behaved in a funny manner. This showed the level of un-civilization among the Chinese, a reason why they could not communicate directly with the Europeans. However, with the acquisition of formal education, they were in a position to communicate efficiently with the Americans, giving them an opportunity to easily and efficiently interact with them. The interaction would then enable them discuss economically and politically oriented ideas. This is a key contribution of the formal education to the country and the world general Lee (1877). Regardless the willingness of the

Prejudice in of Mice and Men Essay Example for Free

Prejudice in of Mice and Men Essay This essay is firstly going to look at racial prejudice. There is much racial prejudice shown in Of Mice and Men towards Crooks the black crippled stable buck. Crooks is more permanent than the other ranch hands and has his own room off the stables with many more possessions than them. This room is made out to be a privilege and also because it means he is nearer to the horses but in fact it is really because the other ranch hands do not want him in the bunk house with them. As a result of this prejudice Crooks has become bitter and very lonely. When Lennie comes to pet the puppies, not even realizing that Crooks room is `out of bounds, Crooks instantly becomes defensive and uncivil I aint wanted in the bunk room and you aint wanted in my room but Lennie in his childish innocence is completely without prejudice Why aint you wanted he asks. Crooks retaliates to this with: Cause Im black, they play cards in there but I cant play because Im black. They say I stink. Well I tell you, all of you stink to me This line showing that Crooks desperately wants to join in, be accepted, but because of his colour he cant and so he feels the only way he can make himself feel better is to cut himself off further. It is evident his life has become a vicious circle of resentment and mistrust of others. However, the author reveals that it has not always been this way. When Crooks realizes that Lennie means no harm, he invites him to Come on in and set a while before recollecting memories about his childhood. He speaks of it as a kind of paradise: The white kids come to play at our place, an sometimes I went to play with them and some of them were pretty nice. My ol man didnt like that. I never knew till long later why he didnt like that. But I know now. Crooks didnt experience racism directly in his childhood, making his current situation even worse. As the conversation continues, Crooks becomes fascinated by the strength of the friendship of Lennie and George, He questions their closeness, asking Well, spose, jus spose he dont come back. Whatll you do then? Crooks does not have any friends and wouldnt know how losing one unexpectedly would feel. His mixture of curiousity and envy about the friendship of Lennie and George reveal the deep-seated cynicism that has developed within him. Although Lennie is retarded, Crooks takes advantage of his rare position of power to torture him mentally- Crooks face lighted with pleasure at his torture. Steinbeck aptly demonstrates the corruptive nature of prejudice. The pain of rejection and maltreatment experienced by Crooks, combined with his jealousy of the two protagonists’ friendship leads him to take it out on others. He will probably never experience a similar relationship and hence wants people to feel the way that he does, completely alone. Crooks goes on to talk about his loneliness `A guy needs somebody to be near him He whined: A guy goes nuts if he aint got nobody. Dont make no difference who the guy is, longs hes with you he cried `I tell ya a guy gets too lonely an he gets sick' Crooks is looking for sympathy, he is so incredibly lonely even to the point to saying that loneliness can make you ill. George continues to talk about his dream. Crooks, having been on the ranch for quite a while, has witnessed a lot of people with the same dream, he ridicules it Nobody ever gets to heaven, and nobody never gets no land but when Candy comes in and backs up what George has been saying he begins to believe in the dream If you guys want a hand to work for nothing just his keep, why Id come and lend a hand Crooks sees the dream as his escape from what he is living in, somewhere like his childhood where his color wouldnt be an issue. There are different levels of racial prejudice exhibited throughout the book. Most of the ranch hands dont like or socialize with Crooks but would not go out of their way to insult him. Curleys wife on the other hand is rude without excuse. `Listen, Nigger , she said. `You know what I can do to you if you open you trap' She abuses her position and has no respect for him at all, she doesnt even refer to him by his name, looking down on him with utter contempt and disdain. It is attitudes like hers that have turned him into the bitter man he has become – Crooks had reduced himself to nothing. There was no personality, no ego-nothing to arouse either like or dislike As with Crooks’ treatment of Lennie, however, the author reveals the reciprocal nature of prejudice and resentment in the farm. Curleys wife encounters a lot of discrimination because of her sex over the course of the novel. Living on a ranch where the large majority of the inhabitants are male, she is very lonely. George knowingly comments, Ranch with a bunch of guys on it aint no place for a girl . Perhaps as a further representation of her apparent insignificance she is always referred to as `Curleys wife, never given a name. She experiences further sexual prejudice in that none of the ranch hands will talk to her. This is partly because she can make up things about those she dislikes who will subsequently get `the can and also because she is a `looloo with a very flirtatious nature. She got the eye goin all the time on everybody. I bet she even gives the stable buck they eye. I dont know what the hell she wants says Whit. The ranch hands dont trust her or understand her. An old lover told her that she coulda went with the shows, not jus one neither He promised her that he would write Soons he got back to Hollywood but he never did and so she married Curley. Because of this shes dissatisfied and feels shes been deprived by life. In fact she doesnt even like Curley He aint a nice fella. Because she has nothing to do but sit at home she goes out on the ranch under the pretence of looking for Curley. Some of the sexual prejudice she experiences is her fault, she scares the ranch hands with her femininity but she isnt really a tart, she just craves attention which she doesnt get from Curley. Ignored by both the ranch hands and Curley she has ended up very lonely, the one thing she most wanted to escape. It is ironic that the traditional social pressure to marry has perhaps decreased her social status and increased her loneliness. Candy, the old swamper is prejudiced against because of his age and his disability. Because of his hand he is unable to do a lot of the jobs that the other ranch hands do making him instantly an outsider. Also because he thinks that he is old he puts himself in a state of mind which handicaps him far more than his missing hand ever will. His life echoes that of his dog, he was once the best damn sheep-dog I ever seen but now is next to useless, Candys life has gone somewhat the same way. Curley experiences social prejudice because he is the bosses son. The other workers are scared of him because of the position of power he holds over them. Because they cant accept him he has become horrible This guy Curley sounds like a son-of-a-bitch to me, I dont like mean little guys. Curley is also very short, and therefore hates big men like Lennie. He is a very insecure man but hides these insecurities by acting as if he isnt scared by anything or anyone. He has cut himself off from people as much as they have cut themselves off from him. Lennie is a victim of social prejudice in the fact that, being retarded, he cant socially interact with the natural ease of George. He is left behind when the ranch hands go into town and he is left out of card games purely because he cant play. Because he like others experiences prejudice, and also because he is very easy to talk to in that they know he wont go blabbing', Crooks and Curleys wife feel they can talk to him. George and Lennie experience social prejudice in a sense that people cant accept the unusual relationship they have with each other. The novel is a microcosm, a cross-section of society at the time, reflecting the prejudice that permeated the era . At the time of the novel blacks in America had no rights, they were seen as nobodies. Because of this prejudice many of them, like Crooks retired into the terrible protective dignity of the negro. Women also had very few rights. There are many different levels of prejudice exhibited in Of Mice And Men. Through these prejudices the characters such as Crooks and Curleys wife have become intensely lonely but they are in hopeless position which they can do nothing about. These prejudices can still be seen in the world today.

Pride And Prejudice :: essays research papers

Elizabeth’s Pride and Darcy’s Prejudice?   Ã‚  Ã‚  Ã‚  Ã‚  Jane Austen’s Pride and Prejudice is a timeless social comedy which is both satirical and full of sentiment. The title refers to the personalities of the two main characters and cues the reader to Austen’s broader thematic purpose: to satirize nineteenth century manners and morals, especially as they relate to courtship and manners. Although both characters contain both these traits, it is mainly Mr. Darcy who exemplifies ‘pride’ while Elizabeth Bennet exemplifies ‘prejudice.’ However, one of the book’s many ironies is that the prejudiced Elizabeth thinks it is Mr. Darcy who has the overall prejudiced disposition. Likewise, proud Darcy thinks it is Elizabeth who is most often proud. Through the course of the novel, these characters grow and through each other, discover their own foibles-- Elizabeth is indeed prejudiced and Darcy is indeed proud. Armed with this growth and heightened moral insight, the couple is rewarded wi th happiness and fulfillment at the end of the novel. But what if their initial beliefs were correct? Let’s say that Mr. Darcy’s pride and Elizabeth’s prejudice were switched within the context of Austen’s plot and narrative structure. Could a proud Elizabeth and a prejudice Darcy grow in self-awareness through the circumstances of the novel and gain a better understanding of human condition? Before Austen allows her characters to have a ‘fairy-tale’ ending, they must undergo self-growth. Given Austen’s overall view of English class structure and her empathy towards independent and spirited young women, it would be unlikely that Elizabeth and Mr. Darcy would resolve their differences and grow as human beings.   Ã‚  Ã‚  Ã‚  Ã‚  It is Mary, Elizabeth Bennet’s younger sister who seems to pinpoint a working definition of “pride'; as it is portrayed in the novel. She says: “Pride is a very common failing I believe. By all that I have ever read, I am convinced that it is very common indeed, that human nature is particularly prone to it, and that there are very few of us who do not cherish a feeling of self-complacency on the score of some quality or other, real or imaginary... Pride relates more to our opinion of ourselves...'; (67) Both Elizabeth and Darcy’s characters show evidence of pride, yet Austen clearly takes Darcy’s pride to an extreme. His character is first introduced at Netherfield Ball-- he quietly keeps to himself, occasionally speaks to one of the upper class, and declines all introductions to any young ladies.

Applying Critical and Creative Thinking in Daily Life Essay

Critical and creative thinking skills are a must when you have a family with two working parents and two children. This past year my wife and I have had to become very creative with our budgeting to keep our family on a clear financial track. Raising a family can be tricky for anyone but when financial problems unexpectedly arise it really throws a curve ball in the mix. We had to do some quick thinking and come up with some unusual methods to keep our family on track with the holidays quickly approaching. We used creative thinking to look around for the ideas and critical thinking to put those creative ideas out and decide which ones would work best for our situation. Last October with very little warning I lost my job. Now since my wife only works part time, I am the major bread winner in our family. My job supplies our money for our monthly bills, our health insurance and our life insurance. My wife’s paycheck is more for spending money and savings. However, our savings was extremely low because we had just purchased a new home a couple months before and had to make two unexpected trips home to Illinois within three weeks the month before because of illness in the family. When I came home and told my wife I was losing my job she was definitely extremely worried. We had to come up with a plan to keep our financial heads above water and quick. First we sat down and went over each and every expense in our household. We took out the ones we didn’t really need such as extra internet fees and clothing allowances for the next couple of months. These were just luxuries and our clothing was fine for now. We wanted to try our best for now to keep the kids’ lives minimally changed. Next we looked at ways to make extra income while I was unemployed. I am an IT security engineer so we knew that more than likely I would not be unemployed for long but we needed to plan for three months minimum. Also included in these three months was of course Christmas, which of course  means even more money is needed. I was previously in the military so I would continue to get my GI Bill money since I was going to school so that was helpful. My wife picked up extra hours anytime she could get them at work and I took small jobs on the side helping friends fix computer problems. Since I was home the daycare needs were able to be stopped and when I had interviews my wife found friends that could help out. The problems arose when we had to have some unexpected plumbing done in this time period. We do not typically use credit cards. We keep two on hand for times of emergency but after some bad experiences when we were younger we make it a must to pay them off immediately. Together we decided it was a must to put the plumbing fees on them and pay it off as soon as I got another job. Our daughter performs in a school activity and we had to ask her grandparents to help out with the fees to that. We told them she would understand if it was part of her Christmas present. It worked out great and helped her to understand that as a family we needed to work together. Keeping our house and vehicle payments, the utilities and food on the table were the most important things. All in all with some creative and critical thinking we have come through what could have been a complete financial crisis for us. We did not get too behind and as soon as I started working again we made sure to get all credit card bills paid back off and money back into our savings in case this ever happens again. REFERENCES Ruggiero, Vincent Ryan. (2012). The Art of Thinking: A Guide to Critical and Creative Thought, Tenth Edition. New Jersey: Pearson

Reading Philosophies Essay

Is the student| |Constructivist |and cultural belief can influence the |along with the teacher a book. |responding or actively participating in class | | |learning along with interactions of other |Teacher will give the student a project on a topic|discussions | | |students in the classroom. and then will present it in front of the class |Mind mapping will have the students list and | | |In a classroom that utilizes the theory of |Have the students watch a clip or a movie and then|categorize new concepts | | |constructivism, there would be: |the teacher will conduct a discussion afterwards |Pre-assessments allows the teacher to know what | | |Vigorous participation |Teacher can take the students on a field trip to |the students know and what topics they will need | | | Small group interactions |relate real world experiences to the concepts |to be taught | | |New concepts shown within context |learned in class |Hands on activities assess how the students can | | |Previous knowledge used to create new | |utilize a particular learning tool | | |knowledge | | | |Questions or activities to lead to new | | | | |concepts | | | | |This theory is based on the teacher defines |Teacher can have the students underline a portion |Assessments though individual work. Is the | |Explicit or Direct |and model the concept, guides the students |of the text on an overhead or on the board to |student completing and doing individual | |Instruction |through application, and creates guided |depict whatever topic is being discussed, like |assignments? | | |practice until there is mastery of the |naming the nouns, proper nouns, prepositions, etc. |Assessment through a test or quiz with an essay | | |concept. Ask the students to check the text on the overhead|writing or proje ct report | | |In this model, the classroom will consists |because you need to prove whatever topic is being |An informal assessment through having the | | |of: |discussed |children do â€Å"thumbs up or thumbs down† | | |Direct instruction of phonemic awareness |Ask the students to read a passage to see if it | | | |Decoding skills |sounds right and makes sense, then ask if there | | | |Rules of language |should be any revisions | | | | |Skill based worksheets, flash cards, or game | | | | |relating to the new concept | | Reading Philosophies It is important to know what type of effective teaching strategies you want to have when you step inside the classroom doors. Although there are many different teaching styles, the two most common philosophies are direct/explicit instruction and constructivist. Choosing either method is a matter of preference and what will work best for the teacher and the students. No matter what, the information that is given to the students must be informative and related to their needs as well as their particular grade level. This essay will discuss both approaches and what method I would like to utilize when I become a teacher. â€Å"Teachers can give students ladders that lead to higher understanding, yet the students themselves must climb these ladders† (Slavin, 2009, p. 231) emphasizes the view of a constructivist in which the students are vital roles in their own learning and development. A traditional idea about teaching is comparable to the constructivist method of teaching. This method commonly has the teacher identifying learning objectives, planning learning activities, and creating assessments. However this theory relies on the student’s knowledge and more hands on activities. The teacher’s role is to facilitate personal learning by establishing a community of learners, and by making it clear to the student that he or she is part of the community (Baines & Stanley, 2000). Jean Piaget is well known for generally attributing to the formalization of constructivism. Piaget felt that accommodation and assimilation will help students construct new knowledge from their past experiences. When students assimilate, they will digest their new experience into a pre-existing context without altering the new context. It is also important to know that constructivism is not a specific pedagogy. In short, this theory describes how learning happens, despite of whether students are using their past experiences to comprehend the lesson. In a constructivist classroom, there would be (1) vigorous participation (2) small group discussions (3) concepts introduced within context, and (4) authentic literature, (GCU, 2013). Truthfully, many aspects of constructivism are commendable (Baines & Stanley, 2000). One component of this theory is small group discussions. The next theory is direct or explicit instruction. This model (1) sets the stage for learning (2) teacher provides clear explanation of what to do (3) modeling the process (4) guided practice, and (4) independent practice. Throughout explicit instruction, teachers are responsible for monitoring the students’ needs and providing them a kind of scaffolding that is appropriate throughout their learning process. Modeling is a key component of scaffolded instruction (Truscott & Truscott, 2004). When this strategy is used there will be gradual withdrawal of supportive learning structures to eventually become the sole responsibility of the student (Truscott & Truscott, 2004). This concept has been known to improve learning however it may take a long time for the student to master. However once it is mastered, the student feels a sense of accomplishment and self-sufficient. Explicit instructions make the student responsible as well in a different way that constructivism is administered. Students will know and understand what they are expected to perform by themselves and what goals that they will work towards. In the content of reading, studies have shown that direct teaching of word meanings in a reading passage is more effective than an uninstructed vocabulary learning approach (Sanbul & Schmitt (2010). There is an allowance for student engagement as well. Learning is an active process. Teachers of this model will maintain the classroom with proper behavior; however students should stay actively involved in the lesson in order to have the greatest impact on their learning. While they are being taught, students will be focused on the lesson as well as try to make sense of the new material. I feel that either theory is the not better than the other. I feel that both theories can work together in a classroom if they are balanced out. A study was conducted at the University of Kansas of 83 students who were targeted in the winter of kindergarten as being high risk for reading failure. Interventions were conducted in small groups of one to six students for thirty minute sessions, three times per week, for a two year period (Kamps, Abbot, Greenwood, Wills, Verrkamp, Kaufman, 2008). Reading comprehension is a very complex skill to teach. In this study, the students worked on comprehension strategies including decoding words, phonological awareness, alphabet knowledge and rapid letter naming. As a result, the findings from this study proved that small group instruction improved in critical early literacy skills. Some students even advanced to grade level performance (Kamps, Abbot, Greenwood, Wills, Verrkamp, Kaufman, 2008). I feel this is a great example of both theories placed into one. The teacher was incorporated by working directly with the students; however the students were placed in smaller groups like in the constructivism theory. In my classroom, I would use constructivism to create a print-rich environment with student’s work posted and a time that students are free and able to discuss classroom topics. I would also relate the content that is being taught to a life experience so the students can understand that specific content area. I would also create high levels of interaction with lots of group work. However there will be a time for explicit instruction. I will monitor the students for understanding to make sure that they are deriving meaning from the instruction. I also think it is important that I model the assignment before I give it, especially for kindergarten because their understanding for directions is still very new. All teaching strategies or theories require some form of assessment to make sure the student understands the given concept. Although both theories are quite different, the assessments are the same. The assessments are either formative or summative. Teachers will use formative assessments through class observations of participation, questioning strategies, and peer or self assessment. Through summative strategies, it is usually benchmark exams or state mandated standardized testing. In conclusion, both theories have been proven to be very successful. Researchers agree that teachers need to be adaptive to meet students’ diverse and individual needs (Parsons, Davis, Scales, Williams, Kear, 2010). No one can clearly state which theory works better. I have observed both theories inside classrooms of today and the students were successful in their learning. I feel that whatever works best for you and your students, then just go for it. Bottom line, we need the students to become successful and proper citizens once they graduate so I hope to do my best when I am teaching and use both theories to make it happen. References Baines, L. A. , & Stanley, G. (2000). ‘We Want to See the Teacher. ‘. Phi Delta Kappan, 82(4), 327. Kamps, D. , Abbott, M. , Greenwood, C. , Wills, H. , Veerkamp, M. , & Kaufman, J. (2008). Effects of Small-Group Reading Instruction and Curriculum Differences for Students Most at Risk in Kindergarten. Journal Of Learning Disabilities, 41(2), 101-114. Parsons, S. A. , Davis, S. G. , Scales, R. Q. Williams, B. , & Kear, K. A. (2010). How AND WHY TEACHERS ADAPT THEIR LITERACY INSTRUCTION. College Reading Association Yearbook, (31), 221-236. Slavin, R. E. (2009). Educational Psychology. In R. E. Slavin, Educational Psychology (pp. 30-44). Upper Saddle River: Pearson Education, Inc. Sonbul, S. , & Schmitt, N. (20 10). Direct teaching of vocabulary after reading: is it worth the effort?. ELT Journal: English Language Teachers Journal, 64(3), 253-260. doi:10. 1093/elt/ccp059 Truscott, D. M. , & Truscott, S. D. (2004). A professional development model for the positive practice of school-based reading consultation. Psychology In The Schools, 41(1), 51-65.