Depreciation and Vital Spark Essay

p. 182The New Economy Transport Company (NETCO) was formed in 1955 to carry cargo and passengers between ports in the Pacific Northwest and Alaska. By 2008 its fleet had grown to four vessels, including a small dry-cargo vessel, the Vital Spark. The Vital Spark is 25 years old and badly in need of an overhaul. Peter Handy, the finance director, has just been presented with a proposal that would require the following expenditures: Mr. Handy believes that all these outlays could be depreciated for tax purposes in the seven-year MACRS class. NETCO’s chief engineer, McPhail, estimates the postoverhaul operating costs as follows: These costs generally increase with inflation, which is forecasted at 2.5% a year. The Vital Spark is carried on NETCO’s books at a net depreciated value of only $100,000, but could probably be sold â€Å"as is,† along with an extensive inventory of spare parts, for $200,000. The book value of the spare parts inventory is $40,000. Sale of the Vital Spark would generate an immediate tax liability on the difference between sale price and book value. The chief engineer also suggests installation of a brand-new engine and control system, which would cost an extra $600,000.15 This additional equipment would not substantially improve the Vital Spark’s performance, but would result in the following reduced annual fuel, labor, and maintenance costs: Overhaul of the Vital Spark would take it out of service for several months. The overhauled vessel would resume commercial service next year. Based on past experience, Mr. Handy believes that it would generate revenues of about $1.4 million next year, increasing with inflation thereafter. But the Vital Spark cannot continue forever. Even if overhauled, its useful life is probably no more than 10 years, 12 years at the most. Its salvage value when finally taken out of service will be trivial. p. 183 NETCO is a conservatively financed firm in a mature business. It normally evaluates capital investments using an 11% cost of capital. This is a nominal, not a real, rate. NETCO’s tax rate is 35%. QUESTION 1. Calculate the NPV of the proposed overhaul of the Vital Spark, with and without the new engine and control system. To do the calculation, you will have to prepare a spreadsheet table showing all costs after taxes over the vessel’s remaining economic life. Take special care with your assumptions about depreciation tax shields and inflation. New Economy Transport (B) There is no question that the Vital Spark needs an overhaul soon. However, Mr. Handy feels it unwise to proceed without also considering the purchase of a new vessel. Cohn and Doyle, Inc., a Wisconsin shipyard, has approached NETCO with a design incorporating a Kort nozzle, extensively automated navigation and power control systems, and much more comfortable accommodations for the crew. Estimated annual operating costs of the new vessel are: The crew would require additional training to handle the new vessel’s more complex and sophisticated equipment. Training would probably cost $50,000 next year. The estimated operating costs for the new vessel assume that it would be operated in the same way as the Vital Spark. However, the new vessel should be able to handle a larger load on some routes, which could generate additional revenues, net of additional out-of-pocket costs, of as much as $100,000 per year. Moreover, a new vessel would have a useful service life of 20 years or more. Cohn and Doyle offered the new vessel for a fixed price of $3,000,000, payable half immediately and half on delivery next year. Mr. Handy stepped out on the foredeck of the Vital Spark as she chugged down the Cook Inlet. â€Å"A rusty old tub,† he muttered, â€Å"but she’s never let us down. I’ll bet we could keep her going until next year while Cohn and Doyle are building her replacement. We could use up the spare parts to keep her going. We might even be able to sell or scrap her for book value when her replacement arrives. â€Å"But how do I compare the NPV of a new ship with the old Vital Spark? Sure, I could run a 20-year NPV spreadsheet, but I don’t have a clue how the replacement will be used in 2023 or 2028. Maybe I could compare the overall cost of overhauling and operating the Vital Spark to the cost of buying and operating the proposed replacement.† QUESTIONS 1. Calculate and compare the equivalent annual costs of (a) overhauling and operating the Vital Spark for 12 more years, and (b) buying and operating the proposed replacement vessel for 20 years. What should Mr. Handy do if the replacement’s annual costs are the same or lower? 2. Suppose the replacement’s equivalent annual costs are higher than the Vital Spark’s. What additional information should Mr. Handy seek in this case?

Facquier Gas Company Essay

The case study link is provided below for the Case Study 2 Facquier Gas Company. Read and study the case and complete the questions at the end of the study. Use the case study outline below to assist you with your analysis. Questions should be answered using case study format. Ensure that you adequately explain the problem, describe alternative solutions and justify your recommendation. This exercise should be able to be completed in approximately 3-6 doubled space pages. Attached completed Case Study #2 as a MS Word document in the assignment area of the classroom – Mr. Murphy, the manager of supply management is responsible for procurement for Fauquier Gas Company. Mr. Murphy specializes in the procurement of materials used in gas distribution such as pipe, meters, fittings, furniture systems and forms, stores management, and materials forecasting and control. A situation has occurred when it has come to the attention of Mr. Murphy that he has understood that Clive Byers, the construction project manager is working on adding an extra 3  ½ miles of new gas lines for the Fauquier Gas Company. Mr Murphy has a few concerns about the procedures and the pipe specification. Mr. Murphy is asking a â€Å"purchase request† from Byers to be sent in good time as the lead time can slow the project down, thus wasting money and time. This requires getting quotations, contacting suppliers and delivery times and it looks like Byers schedule does not give Mr. Murphy enough time to ensure the procedures are carried out correctly. The process also involved ensuring that the purchase request is approved by two units, the design engineer Pat Wilson for approval and the pipe specification Sam Law. Mr.  Murphy contacted Pat Wilson regarding the pipe specification of the standard wall thickness of â€Å"3/4 inches and 37 feet long had changed to 3/8 inches and 40 feet plus or minus 5 feet.† (Hood, J.) Murphy was concerned when Wilson stated that the project would be â€Å"governed by less stringent specifications if the wall thickness was 3/4 inches† and also that Wilson did not get the specifications for the wrappers to be applied to the pipe and stated that â€Å"Fauquier had used two types of wrappers—coal tar and pry-tech.† (Hood.) Murphy is the manager of supply management is responsible for procurement for Fauquier Gas Company and has every right to question Clive Byers actions. Mr. Murphy has identified that there is a problem with the pipe specifications, as â€Å"specifications and standardization play important roles in the search for the right quality and the right value.† (Burt.2009) Murphy is concerned that this deviation in in size and length of the gas pipe could potentially cause conflicts in â€Å"engineering, manufacturing, marketing, and supply management.† (Burt.2009) I can identify that there is a problem with communication, lack or procedures and Byers seems to working on his own instead of being part of a cross functional team. The process of building pipe lines requires several teams to approve piping specifications and design, Byers seems to be misunderstanding of the company’s procedures and standards and is not meeting the standard piping specifications and is lowering the standards of Fauquier by taking less stringent specifications for the new piping. The wall thickness is an issue and the length of pipe might cause problems in construction and Murphy’s role as a supply manager is important that all materials meet the â€Å"specifications and standards set by the company, they must be â€Å"functional, precise and complete.† (Burt.2009) If the pipe is substandard and an accident occurs, life and property could be at risk, this would definitely cause a dispute between â€Å"the purchaser and the supplier.† Mr Murphy would have have gone through the correct procurement procedures to seek a supplier and settle a contract. Mr Murphy’s job is to make sure the buying policies and practise I would recommend that Murphy contact Mr. Charlie Buck, the design superintendent of Fauquier in a timely manner to make sure that the change of specifications is acceptable and or to make the management aware that the piping standard is being reduced. Mr Buck needs to improve the communication and team work, this  could be sorted by more meetings regarding procedures or training. There is a time management issue by Clive Byers, as he clearly doesn’t understand that purchase request may have lengthy lead time which could potentially slow down the business processes. This needs to be addressed by upper management to make sure that Byers submits the purchase request in a timely manner, as he is now potential adding weeks to the project. I would recommend that Mr. Buck rejects the change of change of specifications, a management meeting would then be required to ensure that all upper / middle management understand that specifications and requesting a purchase order in a timely manner is essential to the success of Fauquier. Failing to comply with the piping specifications could cost the company millions of dollars in down time and could cause a potential danger and health hazard with a gas leak. The reputation of the company is at risk and Mr Murphy concerns are eligible to raise as a deviation from standard business practise.

MBA-International Accounting and Finance Essay Example | Topics and Well Written Essays - 5000 words

MBA-International Accounting and Finance - Essay Example This means that they try to achieve quick realization of credit sales and delay the payment of the payables. By way of this they try to maximize â€Å"net float† (Brigham & Ehrhardt, 2008, pp.958). In a business it is important that the financial resources are channelized effectively. This is facilitated by the financial managers who allocate the resources to the various departments as per their requirement. Besides the need based allocation of the resources it is important that the business does not lose out a possibility of earning an additional income on the surplus cash balances. To ensure that the cash balances do not remain idle the financial managers invest these cash balances temporarily to earn positive returns. The multinational companies like their domestic counterparts employ the same procedures for the achievement of the above mentioned goals. This indicates that the basic objectives of the multinational and domestic companies are the same but the task of multinat ional companies is far complex. When it comes to investment of funds the domestic companies generally think with respect to domestic securities whereas the financial managers of the multinational companies are expected to be aware of the investment opportunities across the world. The multinational companies generally work in association with the international bankers and their staff and are thus in a position to make gains out of best available rates anywhere in the world. Policies relating to credit are more crucial for the multinational companies as compared to the purely domestic firms. For instance trade in US involves poorer or developing nations. In this kind of a situation ‘granting credit’ is the necessary norm for business. Moreover the developed nations impart credit facilities to their foreign customers for making their manufacturing firms globally competent. When it comes to granting credit the risk of the multinational companies is higher than

How the practice of nursing is expected to grow and shift Essay

How the practice of nursing is expected to grow and shift - Essay Example It is therefore, important that all nurses know how the changes will affect their practice. One of the changes expected in the future is an increase in the number of nurses to provide health care services to any people in need of good health care. The current number of nurses is not enough to provide quality health care services to many people in need of the services. Community and home clinics will be the preferred mode of administering health care. Nurses will be recruited and deployed to serve in the community to provide quality services to many people in remote areas. In the home clinics, nurses and pharmaceutical services will be provided at the homes of the patients. They will help patients to help themselves at the comfort of their homes. This will be aimed at ensuring that those patients that are not able to reach a health facility are well taken care off. Nurse managed clinics are also going to be adopted in provision of health services to people. Many rural areas have limited access to health care. Through the nurse managed health centers, most of the patients in rural areas will be reached and provided with appropriate health care. These changes will see many citizens in America gain access to good and better health facilities. Thousands of people in rural areas are poor and lack accessibility to medical care. This has led to increased mortality rates. With the changes, these mortality rates are expected to decrease. Accountable care organizations that include groups of hospitals, doctors, health care providers will come together voluntarily to provide quality and coordinated high quality care to patients that are under a Medicare plan (Ballard, 2012, p. 707). This coordination will ensure that patients especially those with chronic diseases receive appropriate care. This will avoid duplication of services and medical errors. It will also enable savings among the patients since the costs of accessing good medical care will be reduced. It

Film Critique Double Indemnity (1944) Essay Example | Topics and Well Written Essays - 500 words

Film Critique Double Indemnity (1944) - Essay Example The protagonist cannot hear his steps, as if he were dead already. The greatest irony is that the crime which seemed to be perfect has been solved by the insurance company in order not to lose its money. The supporting character Keyes manages to outshine the main ones in some scenes. Anyway, there is one more reason to value this film – Barbara Stanwyck created an image of a femme fatale, who is impossible to forget. Could Wilder fancy his adaptation of a non-fiction novella by J.Cain to become one of the brightest examples of film noir genre, though it failed to win at least one out of seven nominations for an Academy Award? It is doubtful. However, Double Indemnity is a classic of the genre possessing all its indispensable attributes – low-key lightning, monochromic visual style, flashback framing of the narrative, voiceover intrusions, tense atmosphere of fatalism and desperation, urban setting with its labyrinth of streets (even the drugstore seems to be a small labyrinth), well-developed archetypal characters. The storyline is rather convoluted. Wilder understood the risk of letting the murderer confess his crime at the very beginning of the film – his hopes to hold viewer’s attention were put on the twists of the plot and constantly increasing tensions. Some elements of the storyline have many times been exploited by other directors working within this genre, that is why it may seem familiar or even predictable. Dealing with insurances of any kinds, the protagonist lacks his own one in case of meeting a femme fatale. The consequences are voiced as the film begins â€Å"I didn’t get the money and I didn’t get the woman†. Perfectly elaborated dialogues cannot be left without attention – some phrases were destined to be quoted. Film characters and their relationship become canonical. A fatal blond with a

Toyota Essay Example | Topics and Well Written Essays - 250 words - 1

Toyota - Essay Example The company has developed a separate system called Toyota Production System (TPS) in order to manage its production operations. This system gives more focus on avoidance of over production and this strategy may sometimes adversely affect the expansional notions of Toyota. Hence, it is recommendable for the company to engage in more large scale production. Similarly, the Toyota must improve its competitiveness by introducing effective long term promotional strategies as the company economically lags behind Japan’s No.2 Nissan Motor Co Ltd and third ranked Honda Motor Co Ltd. The company must design a well structured employee development program that would establish a balance between an individual’s personal interests and organizational goals. Likewise, it is advisable for the management to make interpersonal relationships with employees so that it can ensure effective information flow between the organization’s top level to bottom level and vice versa. For this pu rpose, the firm may arrange for periodical meetings or appoint unit supervisors.

Marlowe comprehends the fallacy of racism Essay

Marlowe comprehends the fallacy of racism - Essay Example It is evident that Marlow witnesses inhuman slavery exercised by the whites that comprehensively alters his ideologies and beliefs within the society. He states â€Å"A slight clinking behind me made me turn my head. Six black men advanced in a file, toiling up the path. They walked erect and slow balancing small baskets full of earth on their heads. I could see every rib, the joints of their limbs were like knots in a rope; each had an iron collar on their neck and al; were connected together with a chain.† (Conrad 38) Consequently, he says that slaves are identical to animals. This implies that he dislikes Africans regardless of their worth that may be highlighted using diverse approaches. It is evident from the excerpt that slaves are comparable to animals as apparent in the words describing them. It is true that Africans suffer from dehumanization under the control of Europeans leading to de-motivation. The description of this inequality is apparent in striking facial expr essions. This implies that Europeans have conditioned the Africans to disregard the situation. An instance that shows cruelty among Africans is apparent when Marlow meets a neatly dressed accountant. However, his outlook contrasts with Africans surrounding him because they appear frail. Marlow tries to befriend the accountant by spending a significant proportion of time conversing with him on how Africans are inferior. One day while Marlow was conversing with the accountant, a helpless African moaned in pain, an act that agitated Marlow and the accountant. The accountant claims, â€Å"When one has got to make correct entries, one comes to hate those savages to death† (Marlow 48). Surprisingly, Marlow agrees with the accountant’s remarks highlighting his negative attitude towards Africans. Moreover, Marlow and the accountant were unconscious of the horrific situation surrounding them. These persons exhibited immoral tendencies as apparent in their attitude towards Afric ans around them because they believed that such persons were interfering with their culture. This example reveals the indifference amongst whites with regard to the suffering of Africans. This indifference means that the European’s motivation to colonize Africa was not only to gain power and improving culture, but also making money at the expense of Africans. Apparently, the whites forgot their human morals and driven by greed, they treated Africans as animals (Conrad, 87). This novel strongly reveals the malice that Africans experienced under the control of whites. Readers begin comprehending the behavior of whites that appears insensitive especially in Marlow’s encounter with the doctor prior to his expedition in Africa. The doctor wanted to examine Marlow’s skull and inquire fundamental aspects regarding previous mental illness within the family. He seems insensitive regarding Africans and continues to tell Marlow that only an insane individual would desire t o visit Africa, highlighting the extent of disregard for the stature of Africans within the society. The main intention of measuring Marlow’s skull is to notice if there would be any notable difference upon return. It is apparent from such a proclamation that the doctor undermines Africans life when he tells Marlow that the Europeans

Literature review Essay Example | Topics and Well Written Essays - 1250 words

Literature review - Essay Example Students are usually afraid of having not enough time to prepare for the exams or to complete their tasks in time. The root of evil here is not in a lack of knowledge, but very often it is inability to organize their working time effectively. In order to increase students’ abilities to catch up with educational process, it is necessary for students to spend more time on preparing for their classes (Kwan and Ko, 2002). Thus time management skills should be developed for quality increase of individual and class work. It may be also argued that if a student spends more time on preparation for classes he would succeed for sure. Not the quantity but quality plays an important role as well. For example, a student may spend 25 hours per week to prepare for classes, but he would be inattentive during the process of preparation. That’s why, â€Å"If [students] started to manage their time and feel more in control of their lives their marks went up and they seemed to get more ou t of their experience at university† (Trueman and Hartley, 1996). Thus a great advantage of time management skills development is a student’s ability to gain more knowledge and be more socially active during his study at the University. The fact that Universities rushed into developing of students’ time management skills witness the crucial importance of this aspect of students’ lives. Personal emotional conditions of students, their high-quality participation in educational process would be beneficial for their self-perfection and self-esteem (Claessens et al. 2007). Unfortunately, there is a lack of students’ interest in the development of their time management skills. In spite of the fact that numerous seminars on these topic are held in the Universities, the level of students present there is very low. â€Å"Although many seminars, workshops and orientations are held in university on the topic of time management, few students pay attention to t he advice† (Kwan, 2003). Negative aspects of time management discipline development are that students remain indifferent to this problem. Therefore it is relevant to reveal the real reasons for that. If students don’t want to manage their time and spend it on their study they should be encouraged not only theoretically but practically as well. Lectures on time management may seem boring to modern students. It would be more interesting, for example, if they had an ability to watch a funny film about a student who couldn’t manage his time and came across different mishaps and unpleasant situations. Therefore, time management should turn from a theoretically-based discipline to be more practical and creative. That’s why a suggested technique during seminars, such as funny films viewing, would encourage students to catch up with their group mates because they would be afraid of becoming a prototype for such kind of films. Moreover, an essential drawback of stu dents’ inability to manage their time is a violation of their social roles and personal lives. Being distressed and nervous because of failures in their educational process, students may loose their interests in their friends or families. It can be even suggested that a ‘brave procrastinator’ is a tender creature full of fears before his inability to cope with home task or fail during the exam. Such kind of students usually

Roxanne Swentzell Essay Example | Topics and Well Written Essays - 1500 words

Roxanne Swentzell - Essay Example The artwork by Roxanne gives full focus on the human beings and their daily interaction with the environment. The term environment here refers to the general surrounding. As in people besides the other person, are they the work one does, house chores, defined by gender or political aspects. Human on the other aspect refers to any person. Young or old, a child, woman or even boys. She tries to express her feelings through them and the effects of the environment to their lives. Or even the impact of their lives on the environment. Humans react differently to their environment. Roxanne has strived to bring out the aspect of their feelings. She has balanced the emotional dimensions of the children, shyness, and love to children and how they interact with each other from the general perspective (Swentzell, Roxanne, & Gussie 44). In her artwork of making babies for Indian women, she has designed a Pueblo woman. The woman has a port on her head and babies are emanating from it. Others carried on her laps, some standing on her shoulder while she seats on the ground. The one standing is eager to know who these others are coming from the pot. The sculpture is symbolic. The port represents the birth process. Pueblo is African in nature. From the cultural view, African women should bore and rare to a big number of children and manage it the best way possible. It is disbelief that children are sources of wealth and symbol of a wealthy family. The pot is symbolizing the woman’s uterus: an organ in which conception takes place. Before been expelled through the birth canal, that is the neck of the pot to the point where the children are seen peeping. These depict that an African woman is expected to be very healthy and fertile. In turn, it will enable her conceive as many children as possible. The man, on the other hand, will deal with the task of rearing, educating them. The artist

Morality and Money Essay Example for Free

Morality and Money Essay No doubt, Money is an essential, almost indispensable article in the present day world. It is the’ money’ through which we can purchase all the necessary comforts and amenities of life. If you have money, you can obtain what seems impossible to others. It is the money which gives man, confidence, creditworthiness, credentials, capacity, capabilities and courage. In present day materialistic world, money has become very powerful. In the present day corruption, cut throat competition, callous degradation of moral and ethical values, are for the sake of grabbing and accumulating more and more money. The prestige, respect, social status, commanded by a person is calculated per his monetary status. Time has gone, when we valued a person in evaluated of his moral and ethical values. People were earlier known for keeping their words, for donating every thing to a donee. Now people are know in terms of their ranking in the list of rich of the world. Money has become the centre of all activities. Money and muscle power have become essential ingredients of a successful political leader. Money is regarded as omnipotent by a few people, particularly by the poor. As whatever one does not possess, one aspires it badly, and it becomes mono aim of achievement. For the rich, that owe lots of money, still craving to earn more and more, by hook or by crook, with fair or foul means, without caring even for their own health, own family. They are the servants of money, earning money not for the sake of themselves but for the sake of money and a time comes they find themselves unable to use the money for their happiness. They are unable to eat, unable to taste the most delicious dish, unable to move, walk or enjoy because they suffer from many diseases which are the result of their undue craving for wealth at the cost of health. Can one purchase anything with the power of money? No, one cannot. You cannot purchase inner satisfaction with money, you cannot purchase the lost youthfulness with money, you cannot purchase time from the death at any cost. Those who earn money simply to a have more money, more balance in their accounts are no better than the proverbial miser king ‘Midas’. Excessive love for money, make a man slave of money. Money is important for our life, but it is not the most important thing for a human being. Those who use money for fulfilling their necessities, acquiring reasonable comforts and for the welfare of a common good, are the masters of money. But those who earn money just for the sake of increasing its volume and number are slaves of the money. They are the most unfortunate creatures of God who know well that whatever money they are earning, can’t be taken an iota of that when they die even they are minting more and more money. What a paradox Money has become their master and they are just slaves, having no peace of mind, no moral and ethical values, no inner satisfaction. So it is rightly said that money is a good servant but a bad master. Let us use the money for our comfort, not for the sake of money, minting more and more money.

An Inclusive Education Debate Education Essay

An Inclusive Education Debate Education Essay The debate on inclusive education is bound to yield conflicting findings. Based on findings already reported in the research, and diversity in the process of inclusion, the field offers much scope for further study. First, the extent to which inclusion benefits students with various special needs whether they be academic, social, and functional in terms of life skills outcomes are yet to be ascertained. It is vital to assess this outcome of special education with reference to attitudes of the teaching community, infrastructure development, political back up and social supports to come to a conclusion about the benefits of special education in the inclusive setting. Special education research must hence intensify its emphasis upon student outcomes in relation to the general education classroom. The extent of teachers reception of the concept must be surveyed among students with special needs and the general student community to further generate data on the validity of the surveys taken on teachers. Only a two sided approach will help control against the urge to give socially acceptable views on survey questions as opposed to actual views to inclusion to ensure its success. This millennium is special in itself as its an era of accountability. It would be interesting to study the teaching communitys expectations of student outcomes for students of different disability types and degrees. This study may hold particular significance as it helps assess the attitude of teachers towards students with different types of special needs. In this study we have assessed teachers views on inclusivity, on collaborative efforts and improvement strategies and seen the overall gender based bias in views on these issues. Although supported by recent statistics, more research is needed to confirm these findings. Further, there is a need to further conduct correlative investigations on teachers attitudes and opinions of inclusion in relation to student outcomes in order to better understand how the concept of inclusion has been understood, evolved and practiced in todays educational forefront. It is apparent that teachers do have preferences and significant attitudes relati ng to the populations of students to whom they provide inclusive education. Both quantitative and qualitative attitude research may further delineate practical approaches to serve various student populations effectively. Education is not the only sector struggling with the tension between social justice-in rhetoric and social justice-in-practice. The education system has long moved past the conventional beliefs and stigmas that girls cant do that and the boys cant do this debates. Even in this age of globalization where gender inequality is taboo however, many teachers are protective of their turf in the curriculum and want to deny access to the curriculum by some learners. Hence the gender bias in education is still a topic whose limits are yet to be exhausted. Teacher stress in general and inclusive education is another field to be considered. In an age where stress and its ill effects are listed in every known field, the burden of inclusive education if any has to be assessed on the teaching community, the children with special needs and the general student population. In support of this theory, research shows that teachers feel ill equipped at times when they deal with the varied range of needs even though they play a key role in changing a students life (Forlin, Hattie Douglas, 1996). McGowan (1984, cited in Trent, 2002) estimated that approximately one quarter of teachers were experiencing acute stress and burnout. There is little evidence to suggest that teacher stress has diminished over subsequent decades. Though teachers play a major key role in shaping up the student generation, inadequacy and the feeling of frustration are the potential barriers to inclusive education. Such challenges are compounded where curriculum and assessment demands may appear inflexible. Pedagogical decision making is another key area of research that has to be widely explored. The real key to inclusivity is through wise pedagogical decisions that will save teachers from the stress of an unbending curriculum and the students from its burden. In fact, advocates of inclusion do not tend to focus upon inclusive education as a product but as a process (Robertson, 1999; Booth Ainscow, 2002; Winzer et al, 2000) founded very much on the democratic principles of mutual respect and collaboration (Jacobson, 2000; Marshall et al, 2002). Inclusive processes are becoming central to school effectiveness research and development. School communities must be invited to reduce the barriers to learning and participation through a collaborative investigation of the schools cultures, policies and practices and to set new priorities for development (Booth Ainscow, 2002). Hence the identification of these barriers and devising methods to overcome them gain prime importance if we expect inclusivity to gain success and acceptance. Initiatives for school effectiveness are attracting global attention for their potential to build collaborative learning communities that support individual learner success. A research-based framework must be laid down to guide teacher learning and development toward school improvement. Social justice, equity and inclusivity must be considered as the foreground and measures to investigate relationships between enhanced student outcomes and school-based management practices, both social and academic (Hayes, Lingard Mills, 2001) must be devised. The need to focus on alignment of curriculum, pedagogy and assessment are central to effective schooling. Educators need to shift their pedagogical focus from testing and reporting on outcomes to supporting and improving outcomes from schooling. The development of positive and self-fulfilling values within all participants in education depends on building learner confidence within a supportive learning environment. This is true for all learners whether they are experienced teachers participating in school improvement processes or whether they are learners who have been disadvantaged within the educational system. For inclusivity to gain its full strength, the educational system should be equipped with teaching fraternity with the following attributes that include: awareness of the history of injustice as a result of discrimination against diversity, recognition and acceptance, (Henderson, 2001); and the ability to collaboratively implement innovations. A system with these attributes will be able to accept difference as the norm and enrich schooling through sensitivity and responsiveness to the diverse contexts of students lives.

Christianity and the Beowulf Poet :: Epic of Beowulf Essays

Christianity and the Beowulf Poet In my initial study of Beowulf it seemed to me that the Christian references in it were overlaid onto the essentially pagan tale that makes up the bulk of the poem. So I innocently decided to investigate this incongruity as the topic of this paper. And so I found myself smack-dab in the middle of an argument that has evidently raged for the last one hundred years or so. I found sources that ran the gamut from the position that Beowulf was a quintessentially Germanic pagan work that had been corrupted by some revisionist monastic scribe (Mooreman 1967), to the assertion that the author intentionally created a Christian allegory along the lines of Book 1 of The Faerie Queen (McNamee 1960). I have chosen the middle ground in formulating my thesis, which after further study of the text and a wide range of criticism seems to make the most sense. The author of Beowulf is indeed the author of those Christian passages, but his intention is less to proselytize than to demonstrate tha t Christianity and his audience's Germanic heritage were not incompatible. We know that eighth century Anglo-Saxon poets relied upon their native Germanic traditions and techniques to shape even overtly Christian poetry (i.e. The Dream of the Rood) and so it was with the Beowulf poet. The tales of Beowulf were already ancient legend when the poet began his work (whenever that was; dating the poem seems to be another of those old controversies with dates ranging from the 7th to the 11th centuries). The author skillfully uses this material to construct an entertaining tale while at the same time attempting to reconcile the concepts of the pagan wyrd (fate) and dom (renown or worth) with the Christian concepts of grace and final judgement. So it is that we have a poem that is overwhelmingly a pagan story, suffused with the old Germanic warrior culture ethos, yet sprinkled with many loosely Christian comments and a few explicitly Christian passages. However, it should be noted that while we refer to these passages as Christian, no reference to Christ is t o be found within the poem. The first of the Christian passages occurs when we are introduced to Grendal: God had condemned them as kin of Cain. The Eternal Lord avenged the murder in which he slew Abel.

Financial Scholarship Essay :: Financial Aid Essay

What do you believe best represents why you should be considered for this type of financial support? Limit your response to no more than 200 words per question. I think I should point out that the Faculty of Engineering at Chulalongkorn University is the most prestigious faculty of Thailand's oldest and most famous university. Standards are kept very high by imposing an extremely rigid grading system and making it very difficult to graduate. For example, approximately 20 percent of all first-year students fail and are dropped from the University. In my graduating class of 140 students in Mechanical Engineering, only one received a degree with honors. My 2.88 GPA put me in the top 10 percent of my class. At many other institutions this level of achievement would have merited a first or upper second-class honors degree. Moreover, my success in work is remarkable. In 1997, I was selected among 26 top sales staffs to handle major product having sales exceed 20m dollars. Because this position required a person who had not only to be good in sales & marketing but also to be a company representative to have a meeting with international company such as ALCOA. I hope this information provides an interesting overview of my background and that the committee will recognize my potential as an outstanding candidate.

Mary Shelleys Frankenstein Essay examples -- Mary Shelley Frankenstei

Mary Shelley's Frankenstein Frankenstein is back to the role of narrator. He is bewildered and perplexed. The creature desires a female as his right. The latter part of the tale has enraged Victor, and he refuses the request. The creature counters that he is malicious because of misery†¹why respect man when man condemns him? He is content to destroy everything related to Victor until he curses the day he was born. Gladly would he relinquish his war against humanity if only one person loved him. Since none do, he has to find happiness elsewhere, and he is pleading that his creator make him happy with someone to share his misery. Frankenstein sees justice in his argument. The creature notes his change in countenance and promises that he would leave all humanity for the wilds of South America. The narrator does not believe this and refuses once again. The creature continues to plead and threaten. He is looking to become "linked to the chain of existence and events" from which he is now excluded. Victor is to rn. He thinks about the creature's great strength, about how much more destruction he might cause. He therefore agrees to the task, to save the rest of humanity. The creature says he will watch his progress, and leaves him. He descends the mountain with a heavy heart, and returns to Geneva haggard. To save his family, Victor resolves to comply with the creature's wish. Analysis: The most important feature of this chapter is the manner in which Frankenstein is convinced to make another being. Throughout most of the conversation, the creature's tone is reasonable in the extreme. By aligning his maliciousness with misery, he is blaming Frankenstein for what he has become. Phrasing the accusation in this manner, however, is so not confrontational that it is more effective at evoking the sympathy of Victor and the reader. Often the creature refers to Frankenstein as "you, my creator." This doubled form of address not only reminds the narrator of the role he has in giving life to this creature; it is a complimentary title that begs for help. There is a definite Biblical tone to his speech†¹his dialogue abounds with verbs such as "shall" that carry a confident, imperative feeling. The creature then proceeds to ask a string of rhetorical questions about dealing with humans. These strengthen his arguments because he is emphasizing his state as the misera... ... him in this situation. The creature emits a howl of "devilish despair" when he sees the future partner destroyed. Even in moments of sadness, Victor still sees him as a demon and a monster. Perhaps he might have placated the creature if he had acknowledged the humanity within him. As it is, the creature truly has given into monster tendencies by letting vengeance take over his life, and the reader is correct to fear him. The idea of inescapable destiny returns as the creature reminds the narrator that he will be there on his wedding-night. Creature and creator are linked, and Victor will not be allowed to consummate this intimate experience without interference from his other half. The near-death experience on the water is strangely teasing†¹Frankenstein is about to perish, when for no explicated reason he spots land. He then echoes the sentiments of the creature when he states that even in misery, a love of life persists. The author is toying with her character, almost off ering the perfect solution to his troubles, and justifying an embracing of life. Finally, nature imagery turns dark and gloomy, with many clouds and high winds that preview the storm about to erupt once again.

My Husband’s Lover

My Husband's Lover is a Filipino drama television series created and developed by Suzette Doctolero and produced by GMA Network. It premiered on June 10, 2013 on the network's coveted Primetime block. The series stars Carla Abellana, Tom Rodriguez and Dennis Trillo as the main characters. Carolyn Galve serves as the executive producer of show and Dominic Zapata directed the series. It is credited as the very first gay-themed series in Philippine television due to the series' central subject of homosexual relationships and infidelity. The show has multiple continuing story lines that tackle sensitive yet relevant social issues like homosexual and bisexual relationships, homophobia and the society's discrimination against homosexuals, infidelity, pre-marital sex and the consequences of early or unplanned marriages. It also tackles the importance of family, friendship, integrity and love. Vincent Soriano (Tom Rodriguez) got his girlfriend Lally Agatep (Carla Abellana) pregnant while they were still in college. So they decided to get married even if the two of them were not ready for the responsibility and Vincent's mother Elaine was very much against it. Thus Lally's married life was never smooth-sailing because of Elaine. But for the love for her husband, Lally endures the hardships in dealing with her mother-in-law. However, when Lally got pregnant on their second child, Vincent suddenly became distant and cold towards her. Lally felt that Vincent was being unfair to her so she decided to leave together with their children. Vincent loves his kids so much, so he tried to win back his wife by proposing and this time getting married again with a blessing from the church. Unknown to Lally, Vincent is keeping a secret from her; it is also a secret he has kept from everyone else ever since he was young. Vincent was a closeted homosexual man who never planned to come out because he was afraid that it'll destroy his family. However, everything changed when he crosses paths with Eric del Mundo (Dennis Trillo) again – his greatest love. Unlike Vincent, Eric is openly gay. But, just like Vincent, he still is in love with him. Eventually, the two men start an affair and Vincent tries to hide the affair from Lally by showering her with gifts and attention. However, Lally's intuition tells her that something is wrong even though everything in her married life seems fine. That's when she starts to investigate and she eventually learns of Vincent's darkest secret. II. Audience Reception My reception Well, at first I didn’t like the idea of My Husband’s Lover because I’m not a homosexual, and I don’t like homosexuals too, so I didn’t watch the Pilot Episodes of My Husband’s Lover. But then, my Mom used to watched television after work, it just so happens that she turned the channel to channel 7 (GMA) and the show was My Husband’s Lover, she watched for a few minutes, after the show she got attracted by the story. She goes by everyday watching the show. I have no choice but to watch too, since we only have one television and I have nothing to do. The show’s story is good as it is. I just don’t like the theme of the show which is about homosexuals. But by watching it every day, I came to like the show. I even got excited when Lally is about to discover her husband’s secret. I think I liked the show because of the professionalism of the actors, and the moral lesson given to us by the story itself. There are many moral lessons in this story; you just need to dig deep into the words spoken by the actors. B. Others reception Interviewee: Maria Aileen Icay She said, â€Å"For the past few days, this drama has been consistently topping the trends and even the ratings despite its unusual story concept. This drama has taken our country by storm. We define it along with the veterans in the Philippine entertainment industry as â€Å"Phenomenal†. This drama that I’m so proud of for is the most talked-about†My Husband’s Lover†. Primarily it’s because this drama is a gem! For a drama fan like me, this drama has set the bar higher for upcoming Philippine dramas and is a history in itself. This is the first drama that tackles same-sex relationship in a very realistic manner. Aside from that, the family issues this drama portrays are something that most of us can empathize with or can even relate to. It’s just sad that some people refrain from watching this masterpiece just because they are a fan of the rival network or they’re a Roman Catholic or they are against same-sex relationships. † Interviewee: Gia Francia Leron She said, â€Å"I just love this drama because everything is very well executed. The story, script, acting and cinematography. No drama is perfect but this is by far the best Filipino drama I’ve ever seen in my watching experience† Interviewee: John Kenneth Sarampote He said, â€Å"What makes My Husband’s Lover such an extraordinary and groundbreaking drama is the fact that it defies standards. We see Vincent and Eric, all masculine and manly, identify themselves as gay men. We see that their relationship is rooted on love and not on monetary co-dependence. We see that there are many layers of characters that define a gay man. We see two gay men struggle prejudice that pushes them to loathe themselves and hide who they really are. We see that all people, no matter what gender, struggle in their own way. † Interviewee: John Paul Luis He said, â€Å"I’ve never been a Kapuso viewer actually. I liked the show even before it aired on television because of the theme, the theme song, the story. Everything. I also liked the show because I can relate to Vincent (Tom Rodriguez) especially on his life, the part wherein he hides his real identity just because his father is a retired general. I envy Eric (Dennis Trillo) because of the acceptance of his mom that he is Gay and her mom is just okay with it. I pity Lally (Carla Abellana) because right from the start, Vincent had been lying to her. What I can only say is that this show made me cry. All of the emotions are already here. Interviewee: Maurice Kim Lim He said, â€Å"What makes My Husband’s Lover unique is its central struggle — that of a wife witnessing the disintegration of her marriage with her closeted gay husband, whose failure to come to terms with his homosexuality gives Filipinos a venue to discuss pressing LGBT issues. â€Å"

Corporate Social Responsibility Reports Essay

For so long, businesses tend to overlook the repercussions of their actions. They are so focused at maximizing the potential profits and minimizing the costs that the negative environmental, economic and social impacts of their operations are not considered. Nowadays, in an era wherein citizens are looking at the morals of companies, CSR or corporate social responsibility initiatives are the new trend regarding business ethics. Companies set up foundations and the like to create and implement CSR programs to show that they are also concerned about our society and the world that we live in. The reports on corporate social responsibility by Hewlett Packard and Toshiba are the ones that are going to be looked at in this paper. Both reports are remarkable but I am more impressed with Toshiba’s report. HP’s report has provided an easier way of understanding and locating the key and relevant information needed than Toshiba’s report but Toshiba has provided greater amount of details in the firm’s initiatives and the issues are covered more effectively than HP’s. The reports have shown a great deal of presenting their performance on issues relating to the environment, economy, and society as specific details of their programs towards these areas are also shown in the report allowing an assessment of these. I trust the reports of these two companies because it would be unethical to make fraudulent claims on ethical reports. It would be a big backlash on the company’s integrity and honesty. The report of HP has not presented details as to whether it is audited but independent parties or not. On the other hand, Toshiba’s report is audited by Shinnihon Integrity Assurance Inc. (SIAI) as to the compliance of the report to fundamental provisions of AA 1000 relating to the firm’s accountability to its stakeholders and if the report is put together based on the GRI Guidelines requirement. (www. corporateregister. com). Toshiba also presented the eco-efficiency report done by Shin Nihon Environmental Management and Quality Research Institute Co. , Ltd. so that an impartial and reliable report is assured (www.  corporateregister. com). International standards and codes are becoming more popular nowadays due to their CSR nature. These standards are aimed at promoting environmentally and socially aware companies the guidelines presented in them. Toshiba has received certification for ISO 9000 and 14000-series. Currently, they are working into adopting the ISO 9001 or the certification on quality management system and implementing the ISO 14001 or the certification on environmental management system (www. corporateregister. com). They have been guided by the principles of the UN Global Impact and the Global Reporting Initiative (GRI) guidelines, and have consistently been included in the Dow Jones Sustainability Indexes (DJSI) which is geared towards socially accountable investing (www. corporateregister. com). On the other hand, HP has implemented the standards from the Organization for Economic Cooperation and Development (OEDC) Guidelines which are aimed at protecting the confidentiality and transfer of personal information from customer and employees as these are increasingly becoming a problem in the information technology industry (www. hp. com). They have also been guided by the principles of the UN Global Impact (www. hp. com). The initiatives are consistent with the core competencies of the firms because they are not just geared towards external works such as donations etc. They also focused on the internal aspects of their company like requiring their suppliers to adhere to CSR programs or that they use a system wherein they would be able to collect and recycle their used products from customers. These would give them an upper hand than their competitors who are not implementing CSR internally. These also became consistent with the company’s core values because of its orientation at improving the standards and code of conduct with the firm’s premises. Applying CSR internally in the company’s operation is a remarkable thing. This is because it bears cost that could mean a decrease in the firm’s profits than is expected. Whereas if the company would just donate, the amount of money that they will give is already fixed. For example, $10 million is allotted to the recycling program of the company but due to unforeseen events like unexpected cost for implementing the program it bloated to $100 million. Whereas if they had just donated the $10 million, they would not have incurred additional cost and their operation not jeopardized. I would say that HP should include the international standards certifications and benchmarks that their company has on their CSR report. They should also get a third party point of view with regards to the auditing of their report to show the transparency in their report. As for Toshiba, I would say that they should not clutter too much information to their CSR report. They should only include those that are relevant to which is related to the CSR initiatives of the company. They should also get more independent auditing. Although they have third party perspectives for their AA 1000 and their eco-efficiency, there are still other international standards or benchmark claims in the report that needs to be audited and certified true by pertinent authority.

Successful Sportsman

An excellent sportsman incorporates many traits such as powerful physique, keen senses, discipline, calm and yet gregarious and outgoing. Unfortunately, teenagers lack tenacity resulting in the declining of numbers of sportsmen in our country. Little did they know, becoming a successful sportsman just requires integrity and perseverance. First of all, a successful sportsman consumes a balanced meal which consist all the necessary nutrients for enhancing their physique and metabolism. Besides that, more vegetables are included in the meal. It is because vegetables contain important minerals and vitamins which are beneficial to sportsmen. Including nutritious food such as seafood, meat, eggs and others are also profitable to sportsmen. Sportsmen should strongly avert on eating fast food because fast food contains excess amount of fat and salt which is unfavourable and an obstacle to becoming a successful sportsman. Enough sleep and rest is also a major requisite for becoming a successful sportsman. Studies have shown that sleeping for 8 hours is the most suitable and healthy time. Sleeping too much or too less could results in downright situation. Relax after training is too needed as to not over stress the sportsman. Over excessive training could results in tears and wears of your body and does not bring up the consequence that you anticipated. As the most important factor in becoming a successful sportsman, regular training is demanded. Continuous practice with suitable rest is best for a sportsman to prevent over stress. Having a discipline and determined heart is highly valued and necessary in training too. Rebellious behavior will only bring you to be unacceptable in the community. As a good sportsman, a sublime sportsmanship is needed. Avoid from breaking the rules and be prepared to accept losses. You cannot win in every game that you participated even if you are the most excellent sportsman in the world. Finally, a good coach which is charismatic and motivated is a necessity for developing a successful sportsman. A good coach is needed to seek and tap on to a conceal talent buried in a person. A good coach is also important in arranging strategies to raise the winning factor of a sportsman without breaking barriers and rules.

Ict And Science As A National Curriculum Subjects Education Essay

In linguistic communication, literacy and communicating kids will be able to speak with assurance, sing vocals, be able to compose and read some words. The counsel believes that larning in this country involves â€Å" communicating, speech production and listening in different state of affairss and for different intents, being read a broad scope of books and reading simple texts and composing for a assortment of intents † . hypertext transfer protocol: //www.preschool.me.uk/goals.php In Mathematical development kids will larn math throughout games and narratives and they will be more comfy with Numberss. Harmonizing to foundation phase counsel, larning in mathematical development country is made up of â€Å" numeration, screening, fiting, seeking forms, doing connexions, recognizing relationships and working with Numberss, forms, infinite and measuring † hypertext transfer protocol: //www.thevillaschoolandnursery.co.uk/school2.htm In Physical development kids will go more skilled at motor and motion of their organic structure. Furthermore, in originative development kids will detect colorss, texture and forms and making things such as doing music. Science contains grasp and cognition of the universe ‘s part in the early twelvemonth foundation stage.A Harmonizing to foundation phase counsel this learning country must include â€Å" activities based on first manus experiences that encourage geographic expedition, observation job resolution, anticipation, critical thought, determination devising and treatment † hypertext transfer protocol: //www.thevillaschoolandnursery.co.uk/school2.htm The mathematical, scientific discipline and linguistic communication development countries will so be sorted into early larning aims in order to warrant that what the bulk of kids are expected to achieve at the terminal of the foundation phase The course of study support is designed â€Å" to assist practicians plan to run into the diverse demands of all kids so that most will accomplish and some, where appropriate, will travel beyond the early acquisition ends by the terminal of the foundation phase † . ( Tassoni, P 2005 ) In the early twelvemonth foundation phase, the practician ‘s chief function is to promote kids to larn and accomplish independency, they must plan important activities and need do certain that every spot of activities are comprehensive to all children.A Acoording to Macleod-Brudenell, ( 2004 ) , everybody has to be included in the planning and work together. Parents/ practicians must often acquire together and discourse to convey up to day of the month every kid ‘s profile in order to give a distinguished and efficient course of study to run into the assorted demands of immature individuals.National course of studyThe Curriculum counsel which links to the instruction period that shortly follows after the Foundation phase is the National Curriculum. The National Curriculum is aimed at kids from the age of 5 to 16. It was foremost set up late in 1988 for primary and secondary schools. To get down with, the National Curriculum is a design used by all schools that are run by the authorities in England, its end is to attest that acquisition and instruction is well-balanced and dependable across the state. The standard of the National Curriculum is puting out topics that are traveling to be taught within schools, the rules or achiev ement marks in every topic are what instructors use to estimate the kid ‘s betterment, and the methods in which a kid ‘s advancement is assessed is through studies. At cardinal phases 1 and 2 in the national course of study the statutory topics that every pupils should analyze are design and engineering, information and communicating engineering, art and design, history, English, geographics, physical instruction, , mathematics, scientific discipline, Religious instruction and music. However, Science, Maths and English are considered as the National Curriculum ‘s chief topics. The map of the Foundation phase Curriculum is support for the National Curriculum in the countries within the Foundation phase Guidance communicating, literacy, linguistic communication, mathematical sweetening, general cognition and a good apprehension of the universe. These are all in line with the aims inside the model for learning maths, literacy and scientific discipline at degree 1 of the National Curriculum. hypertext transfer protocol: //curriculum.qcda.gov.uk/key-stages-1-and-2/Difference in EYFS and national course of studyHarmonizing to Macleod-Brudenell, ( 2004 ) , the early twelvemonth foundation phase concentrates on the procedure led theoretical account, nevertheless the National Curriculum concentrates on the Content Led theoretical account in order to promote kids to take an effectual duty in society every bit good as supplying them with accomplishments, cognition and apprehension.The construction of the National Curriculum is different to foundation phase. For illustration in the national course of study, it ‘s the determination of schools to take how they want organise their school course of study to include the programmes of survey.â€Å" The programmes of survey ( the Education Act 1996 ) , set out what students should be taught in each topic at each cardinal phase, and supply the footing for be aftering strategies of work. When planning, schools should besides see t he four general instruction demands ( usage of linguistic communication, usage of ICT and wellness and safety and inclusion ) that apply across the programmes of survey † . hypertext transfer protocol: //czone.eastsussex.gov.uk/sites/gtp/library/professional/Documents/induction/The % 20Structure % 20of % 20the % 20National % 20Curriculum.pdf In the national course of study, national makings are the most of import methods of clear uping accomplishments in National Curriculum topics. Most of pupils will hold to stay working at degrees 1-3 in the first cardinal phase and so accomplish degree 2 by the terminal of the cardinal phase, at degrees 2-5 in cardinal phase pupils achieve degree 4 by the terminal and degrees 3-7 at cardinal phase 3, degrees 5/6 will be attained by the shutting phases of the cardinal phase. hypertext transfer protocol: //curriculum.qcda.gov.uk/key-stages-1-and-2/Values-aims-and-purposes/about-the-primary-curriculum/index.aspxIn the national course of study, instructors must do a program of survey and the capablenesss of their pupils. And so they need to describe one time a twelvemonth at the terminal of each cardinal phase to parents to discourse the betterments of pupils.the major difference in foundation phase and the national course of study is that there are tonss of activities that are available for kids in foundation phase, chiefly everything they learn is through activities and drama, for illustration scientific discipline at foundation phase is introduced to kids throughout drama and activities that encourage them what they need physically and what they need to make to detect in order to research the universe around them, this is called cognition and apprehension of the universe. They will besides be encouraged to foretell, do determinations, work out jobs and b elieve. Every spot of activities and drama in foundation phase countries of the national course of study helps kids to develop physically and creatively. However in the national course of study the survey is acquiring harder and instructors are rigorous about survey towards students. The most of import focal point of the foundation phase course of study is to fix pupils for the following degree which is traveling to a primary school by the age of five. It observes the kid as â€Å" active scholars † and â€Å" going a student † . Throughout the early twelvemonth foundation phase the scholar ‘s accomplishment is measured all the manner through formal observations, appraisals and cheque lists. This is called the Foundation Stage Profile. There are no marks of peculiar proving in foundation phase in contrast the national course of study which kids have to be assessed for every topic at the terminal of each cardinal phase in order to see how the kid is come oning. A There are some alterations that occur which kids experience when they leave foundation phase and travel up to identify phase 1. These include distancing from drama to work activities, they will besides travel from thematic to capable activities, and besides they ‘ll see more formal method of instruction.Importance of scientific discipline as a national course of studyThe national course of study promotes the significance of Science to assist kids to derive cognition and apprehension of the universe around them. It is because of scientific discipline that kids find the ground for expected â€Å" phenomenon † that they see in their mundane life. It does hold a monolithic influence on the universe and it besides helps keep the good health of people. Furthermore, Science teaches about cooperation and struggle managing, it helps people in holding strong communicating accomplishments. For case, when giving description on a research, pupils have to utilize appropriate research and communications accomplishments. This afterwards will be functional, as it promotes personal relationships. It ‘s besides throughout scientific discipline that kids gain cognition in relation to covering with conflicting point of position, and besides let go ofing when to collaborate with others and work on their ain. hypertext transfer protocol: //www.truthinscience.org.uk/site/content/view/24/45/ Furthermore, larning about scientific discipline helps them to be more accountable and a more responsible society, this is because they ‘ll larn how to believe crucially and besides they ‘ll hold a better apprehension on how things function in the universe ; hence, they would be able to do appropriate determinations and do a healthier and more unafraid environment.The importance of ICT as a national course of studyThe National Curriculum besides promotes the significance of ICT across the course of study. Information and communications engineering is by and large anything that uses electricity. For illustration: computing machine, picture, Television and etc. Schools have a major duty in developing ICT ability. Numerous facets of ICT are critical for all schools. These are include: the significance of spread outing ICT accomplishments to develop apprehension of the persons and the society as a whole, to be able to administer ideas and work as a squad, the ability to derive accomplishments and cognition throughout a scope of methods and techniques, and besides to do the most usage of ICT to keep instruction and acquisition across the course of study. Presents in all schools Children of the immature age need assorted cognition of ICT if they want to be successful in their future life. The most of import purpose of national course of study by seting ICT along states is to develop kids ‘s accomplishments, cognition and attitudes in association to communications and information engineering. It ‘s besides to promote them to develop their assurance, ego regard and apprehension in utilizing ICT and supply them with quick and researchable entree to great sum of information. Furthermore, to assist them to decide jobs, analyze on their ain and to pass on and collaborate with other people and better their communicating accomplishments. hypertext transfer protocol: //curriculum.qcda.gov.uk/new-primary-curriculum/essentials-for-learning-and-life/ICT-capability/ICT-across-the-curriculum/index.aspxReception programFor the subject of scientific discipline I have done an activity with kids aged 4 to 5 old ages old in response category, to advance their apprehension and cognition of scientific discipline, the World around them and how it works. 6 kids took portion in the activity. The activity was based on mini animals, which is a scientific discipline topic within the foundation phase course of study. Mini beasts include ladybugs, spiders, caterpillars, butterflies, etc. The lesson was in relation to what they eat, where they live and where we can happen them. This activity was based on scientific discipline ; nevertheless it supports kids in developing their apprehension and cognition in other countries of the curriculum as-well such as: maths, art, ICT, communicating and linguistic communication. Mathematicss: I asked kids to number mini animals on the smart board and so I asked them to number how many legs they have. ICT: I used Information Communication Technology to pull up mini animals on the smart board and encouraged kids to come and pull mini animals on the smart board and so compensate their name next to images. Communication: I encouraged kids to discourse what they eat and where they live Art: I asked kids to pull mini animals on a piece of apparent paper and so utilize coloring material pencil to color them in. I feel that the kids learned a batch from this activity as they had n't yet done the scientific discipline course of study ; therefore they have n't got much apprehension and cognition on scientific discipline and the universe around them. I feel that this activity promoted the kids ‘s acquisition and development in the course of study every bit good as promoted their communicating, linguistic communication and usage of ICT. However, some of the kids needed extra support. This activity was really educational for the kids, taking portion in it has supported them in increasing their apprehension.Personal contemplationBy making this lesson I learned how to be after and use activities for the right phase and age of the kids that I will work with. I besides gained cognition of how to collaborate with kids during the activity and how to measure their acquisition. I ‘ve learned how to back up the kids who may necessitate it and how to make resources and put up activities suited for them. This activity besides helped me in deriving assurance and improved my communicating accomplishments. Furthermore, it helped me derive experience of working with kids and admiting them.Key phase 1 lesson programI besides planned another scientific discipline activity for kids age 7 old ages olds within the national course of study. The activity involves natural philosophies which will increase kids ‘s apprehension and cognition of scientific discipline, every bit good as deriving a good apprehension of how conduction and circuitry plants. What I ‘m traveling to make is to learn kids that in order for a circuit to work decently there must be no spread in the circuit so the electricity can blemish. For this lesson the kids will hold an independent pick on which the equipments they can think that would carry on electricity. Harmonizing to national course of study counsel â€Å" Children should be taught that it is of import to roll up grounds by doing observations and measurings when seeking to reply a inquiry. † It is indispensable to educate kids how to look into and research because it helps them to decide jobs and to hold an reply to their ain inquiries. It will besides assist them to work out any jobs that they may confront in the hereafter. For this activity I will take my laptop to the category and demo kids how electricity flows and so I will pull up the circuit on the smart board and explicate to kids that within the plastic coating there is a wire which conducts electricity. I will besides give illustrations of other stuffs that can carry on electricity. The following program which I provided for kids is a computing machine game, so what I am traveling to make is promote kids to take portion in a computing machine game activity. The activity will be to inquire kids to press a button on a keyboard to travel objects, and when they press the button the objects will travel, by making this they will come to cognize that electricity current base on ballss through a wire which causes the object on the screen to travel. This activity will advance kids ‘s communicating as they discuss and ask inquiries such as: why? How? What will go on if? And besides promote them to foretell of what ‘s traveling to go on before they do it. They will besides recognize whether the trial was just or non. By the terminal of the lesson kids will be able to cognize that chiefly metal points conduct electricity. They ‘ll besides derive cognition that largely all electrical conduction is non linked toA coloring material, weight, size and texture.Personal contemplationBy making this activity I will larn how to collaborate with kids and program scientific discipline activity to spread out their apprehension about natural philosophies.I will besides place the demands of the single kid, some possibly will necessitate excess support. Furthermore, in the activity which I planned for kids, I ‘ll demo good apprehension of anti-bias pattern and anti discriminatory.EvaluationI feel that by making this activity for kids I will finish my purposes because kids will hold a good apprehension of electricity and conduction every bit good as they will bask the activity excessively. They will widen their basic apprehension and cognition of the universe around them. They will besides larn which s tuffs can carry on electricity and which can non. They will besides place that even though the electrical conduction is non something to be seen but it ‘s something which is present and needed for every twenty-four hours life.

How Does One Create a Positive Organizational Culture Essay

How Does One Create a Positive Organizational Culture - Essay Example Positive culture has the potential of enhancing and improving the performance of given organization. It is mandatory for any visionary leader of given organization to identify and promote positive principles and conduct. Organizational leaders bear the greatest responsibility of determining the course of culture in their respective organizations. Leaders are the ones to identify, set, operate and promote the good cultures to guide the operations of an organization in a long time. In order to create and promote the positive organizational cultures, leaders need to be ready to make sacrifices and delegate some of their duties to their subordinates. They also need to think broadly and make elaborate consultations to avoid mistakes in making choice of particular organizational cultures. Creation and promotion of positive organizational culture does not happen ones nor in easy way, but relies on various processes of learning and adoption throughout the life of an organization. One of the critical stages in the running of an organization which is capable of shaping organization’s culture is recruitment (Burg & Mann, 2008, p. 7). Effective and well decided recruitment process is one of the tools that can help leaders to ensure positive organizational culture. To achieve this, leaders have to employ employees based on their individuals’ merits and qualification. This aspect will ensure recruitment of highly productive workers who work extra hard to ensure conformity and promotion of the organization’s culture and goals.... hat recruitment based on merit has the invaluable advantage of producing highly disciplined and respectful workers who are ready to engage in team work for the prosperity of the organization as opposed to self gain. More impressing about merit based recruitment ensures that selected workforce exhibit high levels of knowhow in their particular fields and may have appropriate capability to enhance innovation and creativity in the production processes. Creative and innovative production processes have the potential of fostering high job output that will automatically increase the profit margins of an organization. As indicated by Burg and Mann (2008, p. 10), employee orientation is another tool capable of fostering a positive culture when employed by organizational leaders. Employee orientation involves informing the newly recruited employees the code of conduct, rules and regulations governing the given organization and to which every employee must subscribe. To achieve this, organizat ional leaders have to introduce new employees to the existing ones to familiarize employees with each other and build confidence of interaction in the new recruits. This will help new employees to adapt quickly by learning prescribed organizational practices from the older employees (Flatt & Kowalczyk, 2008, p. 30). Dilley and Kleiner (1996, p. 5) do confirm that orientation has the potential of encouraging the spirit of consultation among the individual employees on misunderstood and challenging issues. Employee orientation in the new institution should also involve issuing of booklets exemplifying the accepted codes of conduct. Embedding posters depicting policies and procedures on the walls and notice boards in a given organization is one way of orientating employees to the cultures of

The Politics Community Assignment Example | Topics and Well Written Essays - 250 words

The Politics Community - Assignment Example This interferes with the political structure of institutional development in the developing countries as these institutions still need support. Increased interdependence among countries has led to political interference among countries. For instance most of the developed countries’ political organization is determined by the donor countries. There is a tendency of the donor countries threatening to stop their donations if their beneficiaries support not their governance mechanism (Michaels, 2002). Foreign countries have also influenced the political operations of developing countries as they are required to adhere to certain requirements in order to maintain good relations with the former. For instance some countries have been required by the United States to send their troops to fight in countries grappling with political instability. This case has happened between Uganda and Somali whereby the Ugandan troops had to interfere with the political structure of Somalia. Countries have also interfered with each other’s politics due to resources endowment. For instance the action of the United States on the countries in the Middle East was greatly influenced by its interest in oil according to Michaels (2002). The United States has tried to legitimize its actions as well as redefine the doctrine of the Middle East countries.

Merchant of Vinice Essay Example | Topics and Well Written Essays - 500 words

Merchant of Vinice - Essay Example One of the central characters (Shylock) is a money lending Jew. Many Christians during the time in which this play took place believed that money lending was a sin so it was relatively common for Jews to participate in this activity. At the time of the play’s setting, Venice was an exceedingly wealthy city which was funded largely by trade, which meant that money lending was somewhat of a â€Å"Necessary evil†. For the purpose of this paper, avarice will pertain to the sin of excess and the desire to gain more material wealth. It could be argued that the character of Shylock is guilty of the sin of Avarice by the very nature of his profession. As highlighted earlier, the simple lending of money for the purpose of collecting interest was in itself a form of greed. Antonio leant money at zero interest partially to undermine Shylock’s business but also because gaining from other peoples transactions was viewed as sinful. However, Shylock went beyond earning simple interest and it was made abundantly clear that he revered money and often collected high rates of interest. It is the case that envy pertains to an insatiable desire that applies to more than just material wealth, as well as resenting something that somebody else has. It is upon this foundation that it could be argued that Shylock is guilty of the sin of envy insofar as he celebrated at the sinking of the massive fleet while out at sea. Moreover Shylock was also envious of how the law ended up favoring Antonio. Finally it could be argued that because Shylock was often reviled for being a Jew he was envious of the relative freedom that Christians were able to enjoy. Finally this paper will conclude with a discussion on how Shylock was guilty of the sin of wrath. For the purpose of this report, Wrath will refer to some sort of uncontrolled feelings of rage. Probably the most obvious example would be how Shylock demanded

Developing a Code of Conduct Essay Example | Topics and Well Written Essays - 500 words

Developing a Code of Conduct - Essay Example The Joint Commission has a mandate of ensuring that health care services provided by health care facilities are up to standards. In order for the commission to improve the quality of health care services provided to patients, it has to review the activities of health facilities to identify situations that may inhibit a health facility from providing quality medical services to patients. The Joint Commission carries out its review with reference to sentinel events and it has to ensure that it includes all required accreditation surveys as well as random unannounced surveys. The main purpose of a Sentinel Event Policy is to provide an avenue where events that occur in the organization, both in the private and public health care facilities, will be identified, reported, investigated and managed (Joint Commission Resources Inc., 2005). Health care facilities are required to work towards meeting the requirements set by Joint Commission. These requirements include: development of effective mechanisms through which sentinel events can be reported and analyzed especially events that involve patient falls, meeting patient-safety goals as well as meeting patient-safety standards. Some health care facilities, however, have not implemented most of the requirements in all areas of operation. This is seen to have huge impacts on improving communication and increasing leadership knowledge of a hospital. These hospitals are therefore not able to account for the safety of its patients. Health care facilities that do not meet the set standards or do not respond to sentinel alerts as required by the Joint Commission may face consequences such as loss of accreditation. This means that a lot of money from Medicaid programs as well as Medicare will be lost. Hospitals will lack financial resources and they will also lose their patie nts since no one would want to seek medical services from an institution that provides unsafe care to patients. A code of conduct policy is in

Historical Figure Essay Example | Topics and Well Written Essays - 750 words

Historical Figure - Essay Example As a function of understanding these contributions, this brief paper will seek to categorize and elaborate on but a few of the contributions to the field of nursing that Florence Nightingale has affected. After her rise to notoriety and prominence during the Crimean War, Nightingale used her newfound fame and influence not for selfish purposes or to enrich her own life. Rather, she established St Thomas’ Hospital of professional nursing in London. As a function of this, she ultimately laid the framework for the way in which modern nursing education would be administered and provided within an entirely new system. Although a great deal has changed since the establishment of St Thomas’ Hospital, the basic tenets of the nursing profession as lain out by Nightingale have remained almost entirely unchanged. Nightingale was also someone who was far ahead of her own time with regards to the understanding of the way that society and social consciousness, class, race, and gender ultimately affected the way in which individuals integrated with understandings of their own health and ways in which to better it (Stanley et al 2012). At a time in which common Victorian understandings of class, gender, and race frowned upon dealing with any group differently than established norms would dictate, Nightingale went out of her way to create and distribute key health information, pamphlets, give lectures to the disenfranchised populations that she saw within her midst. Whereas the understanding of the different ways in which the healthcare practitioner should be mindful of the unique and peculiar needs that different ages, education levels, classes, races, and ethnicities might require has been something that has only come to a degree of prominence within the medical community within the past 30-40 years, Nightingale predated this by nearly an entire century. As such, classifying her as a powerful visionary who was socially motivated to not only administer to the phy sical needs of her patients but also take part in socially conscious work that needed to be done cannot be understated. A further contribution that Nightingale has given to the field of nursing is her background in statistics and mathematical analysis. Her father, himself a very progressive man of the times, insisted that his daughter should be a well rounded and fully educated young woman. As a function of this, Florence Nightingale took a particular interest with relation to the study of mathematics and statistics. This fascination and interest carried over into her desire to benefit humanity. In such a way, Nightingale was among the first people to actively integrate statistics, graphs, bar charts and a range of other mathematical implementations into the field of nursing. Whereas these had been used in medicine since the time of the early Greeks, they had not carried over into nursing; an oversight which Nightingale saw certain to correct (Schiller 2011). One would have a very h ard time indeed imagining a world of current nursing in which careful documentation and statistical analysis of patient progress, condition, and pharmaceutical intakes were not recorded and analyzed. As such, one can see that the contributions that Nightingale made in

Illegal Immigration Research Paper Example | Topics and Well Written Essays - 2750 words

Illegal Immigration - Research Paper Example Mexico is the leading source country for US immigration as 31% of America’s foreign born citizens are from Mexico. Interestingly, 5.9 million out of the estimated 10.3 million unauthorized people in America are Mexicans (Hanson, 2006).This forms 56% of the Mexican presence in America. The geographical proximity can be accounted as the major reason for this trend. The analysis of cultural, economical and social costs incurred by the country in this process would reveal information confirming the need to check illegal migration. One very important factor which magnifies the impact of illegal migration is its unaccountability. There are no records on how the large quantum of immigrants influences various nationally relevant issues. The benefits of policy interventions by the government meant of its citizens are received in a large scale by the illegal immigrants. Owing to the unaccountability of people living illegally in the country, quantifying this is difficult. This results i n deterioration in the expected results of the policies. Resultant would be the social, cultural and economic costs associated with this. Taking these serious implications into account, it is very important for the Government of United States to control illegal migration. As Mexico border being the most susceptible in this regard, special attention need to be given in this area. Many of the policy statements of the American government emphasize on the issue of illegal immigration as of prime importance. Despite this, the statistics on migration suggests increasing trends on illegal immigration. The objective of this essay is to critically analyze the impacts of illegal migration on national security, economy, culture and the... From the research it can be comprehended that the most important and potentially risky impact of illegal migration is the concern that it poses over national security. The Commission report on the 9/11 has stated that the visas given to terrorists are as harmful as the most detrimental weapons. The report has revealed interesting statistics on t illegal immigration. It has been stated that almost 500 million people cross the US borders of which 330 million are non citizens. Hayworth, John D & Eule, Joe has opined that the major concern is over the other 500,000 people who enter the American soil illegally or who overstay in the country despite the visa expiry. This population may cause irreparable damage to the country and would spread antinational feelings. A factor of increasing concern is that the production of fraud travel documents has more or less become a business. The investigations on the 9/11 attack has revealed a number of forgeries relating to driving licenses, Social sec urity cards, vehicle registration ,insurance documents and many other nationally sensitive documents. In general, illegal immigrations, sham marriages to attain permanent residency and forgery of documents to extend the stay, all has been observed in association with terrorist activities. Thus for the sake national security, it becomes very important for the government to put an urgent stop to illegal migration and the allied activities.

Kants Ethical Theory Essay Example | Topics and Well Written Essays - 500 words

Kants Ethical Theory - Essay Example He rejects the belief of dogmatic philosophers like Leibniz and his followers that human reason could acquire knowledge of supersensible entities. Kant was more comfortable with the notion of secular morality and eschewed the idea propounded by Leibniz that religion was essential to establishing social order. Metaphysics, according to Kant, could not provide empirical evidence of the supersensible, like God. Kant’s disciples, such as Fichte, used his work as a springboard for German idealism, and he quickly condemned such for being too radical. The difference between autonomy and heteronomy is that an autonomous will is self-legislating while a heteronomous will is one where the acts of the self are directed by external rules. According to Kant, if an action is to be considered as genuine, then it should emanate from the self, or should be the result of autonomous will. Kant’s formulation of the categorical imperative is as follows: â€Å""Act only according to that maxim whereby you can at the same time will that it should become a universal law." This means that when an individual decides to act a certain way as dictated by his autonomous will, he must aspire that such action will be the universal norm and that he is setting a rule for others to follow in the future.

ICT Coursework Essay Example for Free

ICT Coursework Essay Virus, a special program which can do destructive also annoying things, it is a very tricky thing, because there are lots of different viruses, some of them might format your hard disk or they can make copies of itself without the user knowing about itetc. they all have different behaviours but all of them do things that you may not like to see to your computer. Before we know how to protect ourselves, we need to know how viruses work. Viruses are very annoying, because they spread. But they are not spreading in a normal way which you can see; they hide in the boot sector of a storage device, and this storage device can either be a floppy disk or CD-ROM that youve just borrowed from your friend. After it gets into your computer, it will do what the designer of this virus told it to do, it can be make millions of copies, or format the hard disketc. If so, how can people get away from this thing that you can not see? For the problem like this, people have made those anti-virus programs to find the virus, I strongly recommend you to have an anti-virus program, because you may never know what it actually in the file you are looking. In a PC, if a virus gets in, it will begin to spread it self, and do damage to it. Can we stop it? Yes, virus has always been a big problem to PCs, and there are many solutions as well, its just whether people actually do it or not. We can like have regular whole system virus scan e.g. every week. We can also use the floppy disk or CD-ROM that you trust, but even if you trust the source of it, you will still need to have a virus scan before you open it. Be careful with all the files that you have downloaded from the internet, because you may never know is it a clean file. Regular anti-virus program update will do as well. And if we can actually do these things properly, there shall be less problem form the virus. For a business company or school network, a firewall and the anti-virus program is needed. Viruses do not only go from storage devices, they can also come form other computers in your network. So if a single computer in your network gets the virus, all the computers on the network are in danger. So again, regular virus scan, be careful with all the files that you get from other placesetc. should help to keep the damage to minimum. For me, I do have those anti-virus programs and I do all the things Ive said above, with the anti-virus program, I think the damage is kept to a minimum; but I found a problem, if a virus gets into the anti-virus program it self and changes the configuration of the system, nothing will be known because the anti-virus program it self is the virus! However, virus has always been a problem for us, but if we do be aware of it, I am sure that the person who made the virus will soon find there is no way of getting a virus into our system. Finally, do never forget a virus can do anything to your computer, things can really go wrong if you dont keep an eye on you computer.

Alcohol Summary Essay Example for Free

Alcohol Summary Essay In 2001 spirit makers ended a long standing volunteer policy against aggressive alcohol advertising (Steiner and Steiner, 2009). Since that time, there has been an unprecedented shift toward increased alcoholic advertisements in an effort to increase market share and raise profits. This shift brings into light the challenge alcoholic companies face in balancing their fiduciary duties to their shareholders and their corporate and social responsibility to society. This report focuses on the issues surrounding Anheuser Busch’s Spykes beverage and the corporate and social issues similarly faced by other alcoholic beverage companies. Introduction There is growing public pressure for alcoholic beverage companies to meet their social and ethical duties to balance efforts to increase profits to their shareholders whilst protecting society from the harmful effects of excessive alcohol consumption. Anheuser Busch (AB) is one of the largest alcoholic beverage companies in the world. In 2005 AB manufactured an alcoholic beverage called Spykes It is a spirit based beverage that was intended to target their 21-30 year old legal age drinkers. Following a successful soft launch, AB was hopeful that Spykes would help increase market share and profits. Unfortunately, growing public pressure forced AB to stop selling Spykes (Steiner and Steiner, 2009). This report looks at specific issues surrounding Spykes and its potential harm to society, considers AB’s ethical duties to society, discusses the affect of alcoholic advertising in society and addresses potential reforms to help ensure alcoholic beverage companies fulfil their ethical duties to protect society of undue harm. Is Spykes Bad? Spykes could be considered bad in the sense that it was likely targeted at underage drinkers. It is well accepted that alcoholic beverages are no ordinary commodity (Babor et al, 2003) and Spykes could be classified as part of the Alcopops group of beverages which are primarily consumed by underage or young drinkers. These Alcopops negatively affect the health and well being of young people (Robinson and Kenyon, 2009). Accordingly, Spykes may be considered bad for the health and well being of underage drinkers and society in general. The World Health Organisation believes that alcohol consumption is one of the leading causes of death among young people (World Health Organisation, 2002). AB elected to stop selling Spykes in response to negative public pressure. This negative pressure primarily came from Center for Science in the Public Interest who believed Spykes was being marketed and consumed by underage drinkers. This belief was formed on the basis that AB used strategic marketing incorporating the latest technology to produce interactive arenas with impressive graphics, eye catching animation and a fancy website (Riley, 2005). This online content is generally appealing to a young audience. As Riley (2005) stated that young people are the biggest users of the internet and of advanced mobile phone technology. The alcohol industry has been quick to grasp the resulting marketing opportunities. Accordingly, stopping the sale of Spykes was the right thing to do in the context of reducing harm to underage drinkers as well as right thing to do in the context of protecting AB’s brand and public relations efforts as a socially responsible corporation. Anheuser Busch’s Ethical Duties. Ethics refers to the concept of judgment; what is right and wrong, moral and immoral in society. It is ethically accepted that organisations run to make a profit (Steiner and Steiner 2009). Alcoholic beverage companies would argue that advertising is a promotional activity used to enhance their profit, not to attract under age drinkers to consume alcohol. Anderson (2009) argued that alcohol advertising influences young people to consume more alcohol, especially teenagers due to the sexually arousing images in the advertisements. Jones (2005) acknowledged that alcoholic beverage companies who don’t provide correct information or hide information in their advertisements are acting unethically. From society’s perspective, any activities conducted by the alcohol beverage companies to remove alcohol related problems like violence, decreased morality and intoxication related problems like drinking driving are seldom advertised and marketed. In this sense, society is only seeing advertisements related to increased consumption leading to increased profits. Accordingly alcohol industries fail to fulfill their ethical duty to be informative and truthful in their advertising efforts. At present, alcohol beverage companies create a brand image by sponsoring sports and cultural activities that attract drinkers, first starting as a social drinker and then becoming regular drinkers (Munro De Wever, 2008). The current alcohol advertising regulatory system in Australia should aim to minimize exposure and appeal to children (VAADA, 2010). In Australia, advertising activities are regulated by legislation and a code of practice such as the Advertiser Code of Ethics and Alcoholic Beverages Advertising Code (ABAC). This code is based on a voluntary system of self-regulation which is funded and administered by the alcohol beverage companies. Currently there are no penalties for non-compliance (Jones, Hall Munro 2008). Additionally, the organisation is partly funded by alcoholic beverage companies. This presents a conflict of interest as in most instances, their fiduciary duties are act in the best interests of their shareholders and not necessarily society at large. In order to offset this conflict of interest, it is necessary for an Australian Federal regulatory body to be established to independently control alcohol advertising in society in the hopes of minimising the attraction of alcohol to underage drinkers. Misleading Advertisements Studies have proved that there is a strong relationship between alcohol advertising and consumption rates among under age drinkers (Snyder, Milici, Slater, Sun and Strizhakova, 2006; Collins, Ellickson, McCaffrey and Hambarsoomians, 2007). In addition, evidence suggests that alcohol ads influence youth perceptions of drinking. Some advertisements contain misleading messages that drinking alcohol will make consumers more sociable and outgoing; help them have a great time; help them feel more confident and less nervous; succeed with the opposite sex or it would make them feel more attractive (Jones and Gregory, 2007). These messages are highly attractive to today’s youth. Some ads portray drinking as distinctive and prestigious. These ads suggest that by drinking their product you will enjoy the finer things in life. As an example some beer ads depict attractive people on yachts, in luxury restaurants or luxury establishments (Fig 1, 2 and 3). Other ads propagate that drinking increases your status and differentiates you from others (Fig 4). Whilst other ads imply that sports and alcohol go together (Fig 5, 6). These ads are commonly aired during sporting events and through alcoholic beverage company sponsorship of such events. Wealth, happiness and sex tied to drinking are also common themes portrayed in ads (Fig 7 and 8). In some measure, each of these images appeal to under age drinkers and the investment in advertisements is on the rise. Table 1 shows the substantial investment by alcoholic companies in magazines alone. According to The Center on Alcohol, alcohol companies spent $2billion on alcoholic advertisement in magazines alone between 2001 and 2006 (The center on alcohol marketing and youth, 2008). In Australia during 2008, alcoholic beverage companies spent in $109million on advertisements (Nielsen Australia, 2008). Many of these messages are appealing to under age drinkers. Accordingly, alcohol companies should attempt to market their products in such a way that ensures their ads do not convey misleading messages. One way is to focus the ad on the product rather than the misleading images of wealth, sex and status. In addition, local governments should also promote responsible drinking and spread awareness in society adopting similar advertisements strategies. Regulating Alcohol Advertising The need for further regulation depends upon weather it can be proven that advertising alcohol increases consumption. In 2006 Teinowitz (2006) undertook a study of randomly sampled 15-26 year olds. The study found they drank more after seeing alcohol ads, and that each additional ad viewed increased the number of drinks consumed by 1%. The study also established that in markets with more alcohol ads, spending on alcohol was up over markets with fewer ads (Teinowitz, 2006). Accordingly, there is further need for regulation of alcoholic advertising. Further regulation could be in the form of the creation of a regulator body that enforced restrictions against alcoholic beverage companies adopting marketing strategies that primarily appeal to young persons. In AB’s case, they admittedly targeted young people with a brightly colored web site allowing visitors to download music mixes, ring tones, screen savers, and instant messaging icons (Steiner Steiner, 2009). These activities catered around youth culture. Regulators could determine that such marketing strategies, directed at young persons, could constitute advertisements that appeal to under age drinkers and therefore ban such ads. This ban could extend to bans on advertisements in public places and bans against alcoholic companies sponsoring public or sporting events. In order to determine if the suggested restrictions above meet The Central Hudson guidelines, a four part test may be applied as follows (Steiner and Steiner, 2009):- (a) the ad in question should promote a lawful product: (b) the government interest in restricting the particular commercial speech must be substantial; (c) the restriction must directly further the interest of the government; and (d) the restriction should not be more extensive than is necessary to achieve the government’s purpose. As outlined above, young people are influenced by alcohol advertising (Teinowitz, 2006). This interest is therefore substantial and the suggested bans will further protect the interest of the government. Although the suggested restriction may seem excessive, industries need to appreciate that a â€Å"business firm is more likely to gain public approval and social legitimacy if it adheres to basic ethical principles and society’s laws† (Post, Lawrence and Weber, 2002). Accordingly, the suggested restriction would meet the purposes of the Central Hudson guidelines. Conclusion Anheuser Busch is a good example of an alcohol beverage company that struggled to find a balance between increasing market share and profit whilst fulfilling its ethical duty to be a socially responsible corporation. As a result of this case, the information and ideas presented in this report suggests there is much needed reform and the establishment of a regulatory body to deal with alcohol advertisements. This need is driven by the significant interest in protecting young people from harm. Alcohol beverage companies and government should work together and do all they can to reduce harm to young people by restricting marketing and advertisements that appeal to young people. * Appendix A * Table 1 * Appendix B * Figures Fig 1: Skyy Blue, Entertainment Weekly, Apr 11, 2003| Fig 2 : Glenfiddich Scotch Whisky, Sports Illustrated, Nov 15, 2004, Nov 29, 2004, Feb 14, 2005| Fig3 : Captain Morgan Parrot Bay, Stuff, Aug 2002| Fig 4 : http://www. encyclopedia. com/doc/1P2-18802608. html, www. whiskyfun. com/archivemay05-2. html| Fig 5: www. funkydragon. org/en/fe/page. asp? n1=950n2=2207| Fig 6: http://www. swimmingworldmagazine. com/media/Michelob_Ad4. JPG| Fig 7 : Molson Canadian, FHM, Aug 2005| Fig 8 : http://katiehann. wordpress. com/2008/11/06/advertising-alcohol/| References Babor, T, Caetano, B, Casswell, S, Edwards, G, Giesbrecht, P, Graham, K, Grube, J, Grveneward, P, Hill, L, Holder, G, Homel, R, Osterberg, E, Rehm, J, Room, R and Rossow, I (eds), 2003, Alcohol: No Ordinary Commodit, Research and Public Policy, Oxford University Press, Oxford. Brian, J. (2000) Youth, Alcohol, and the Emergence of the Post-modern Alcohol Order, Occasional Paper No. 1 New Series, Institute of Alcohol Studies, London. Riley, L. (2005) ‘Drinking It In: Finding of the Valencia Meeting on Marketing and Promotion of Alcohol to Young People’ in G Marcus J O’Connor (eds), Corporate Social responsibility and Alcohol: The Need and Potential for Partnership, Guilford Press, Hoboken. Robertson, S and Kenyon, A, 2009, Ethics in the Alcohol Industry, Palgrave Macmillan, New York. World Health Organisation (WHO), (2002) The World Health Report 2002: Reducing risk, promoting healthy life, Geneva. Anderson, P. (2009) ‘Is it time to ban alcohol advertising? ’, Clinical Medicine, 9, 2 April 2009: 121-124 Jones, S. C. , Hall, D. Munro, G. (2008) ‘How effective is the revised regulatory code for alcohol advertising in Australia? ’, Drug and Alcohol Review, 27: 29-38 Munro, G. and De Wever, J. (2008) ‘Culture clash: alcohol marketing and public health aspirations’, Drug and Alcohol Review, 27(2): 204-211 Steiner, J. F, Steiner, G. A. (2009) ‘Business, Government, and Society’ McGraw-Hill Irwin, 12ED Sandra C. Jones (2005) ‘Beer, Boats and Breasts: Responses to a controversial alcohol advertising campaign’ ANZMAC Conference, University of Western Australia, P 77-81 Victorian Alcohol and Drug Association, 2010, Position Paper: Alcohol advertising, marketing and promotion, viewed 16 June 2010, http://www. vaada. org. au/resources/items/314236-upload-00001.pdf. Post. J. E. , Lawrence. A. T. and Weber. J. , (2002) Business Society: Corporate Strategy, Public Policy, Ethics, Tenth Edition, Irwin McGraw-Hill, Boston. Teinowitz. I. (2006) Do booze ads drive youth to drink? Advertising Age (Midwest Region Edition) Chicago. Vol 77, Iss 35, p8. viewed 24/06/10 http://0-proquest. umi. com. library. newcastle. edu. au/pqdweb? index=28did=1118136211SrchMode=1sid=1Fmt=3VInst=PRODVType=PQDRQT=309VName=PQDTS=1277385716clientId=29744.