English essay one page Example | Topics and Well Written Essays - 250 words

English one page - Essay Example I avoided using emotion since I perceived it as unprofessional and unacademic. Learning how to arouse the audience’s emotion is among the most valuable attainments in this course. Secondly, the course has transformed my idea of the working process. Once the audience and tone have been chosen, comes the time for planning the assignment; now I always spend a few hours on thinking through the essay and building a working thesis. When the general idea of the paper is clear, I produce an outline. Afterward, it is time for a profound research. In the class, I markedly honed my research skills, having utilized numerous articles, books, newspapers, and magazines. Only after having planned and examined the topic thoroughly I begin to write.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Another aspect of my writing that has been significantly improved is working with sources and referencing them. After having completed so many assignments, finding and summarizing the sources has become much easier. As a result, I back up my opinions and views more efficiently. Moreover, I learned to cite and quote properly; what seemed to be an obstacle in the beginning is now being performed automatically. To conclude, English class has given me an explicit comprehension of language, research, and analysis and taught me the fundamentals of persuasion. Because I have gained so much knowledge, it is difficult to define the obvious drawbacks of the course. Despite some troubles with the argumentative essays, English 101 has been an ultimately enjoyable

Effects of a Major Intervention on Retained Third Grade Students Essay

Effects of a Major Intervention on Retained Third Grade Students Success or Failure - Essay Example Does this lawmandatory retention hurt or benefit struggling readers This paper begins to explore that particular kind of retention coupled with a major intervention i.e. Third Grade Model Classroom will have a long term positive effect on student achievement. Retention has become a familiar word with major consequences for students who have encountered academic deficiencies. It has been ongoing since the 1970s, and is the education sector's response to academic deficiencies. For most students, the experience of repeating a grade or level, even if it means failure to comply with the requirements of only one subject, is a dreadful experience. However, the unnerving experience is not only the burden of the student, but of the family as well. Not only does retention imply a student's academic inaptitude, it also reflects on his / her family's lack of academic support and assistance for the child. Retention, therefore, is deemed as a consequence, if not a punishment, for its grave academic and socio-economic consequences. However, it is not new. Retention has been in place for decades.The idea of retention instills fear to student, and fear, undoubtedly, is powerful. Perhaps, this is why the education sector has deemed it effective and thus, the system has been going on for decades. It became reached its pinnacle of debate a strongly discussed topic across the country when in 1996, the Chicago Public School district implemented the end of social promotion, where students are allowed to pass from grade to grade, despite not being able to meet the required academic standards. The word "social" is important to note as it implies that the reasons for such promotions are often done for social and psychological well-being of the student (U.S Department of Education, 1999) - and this is in consideration of the fear that retention, the other option, imposes. . Since 2002, the state of Florida, along with other states, has ended social promotion for third grade students who have garnered a below proficiency rating in Reading (see appendix A). To dateAs of Janurary 2006, thousands of third graders have been retained, spending another school year in the third grade instead of being allowed to the next level. On the contrary, there is a substantial body

Reflective practice Essay Example | Topics and Well Written Essays - 2000 words - 2

Reflective practice - Essay Example Reflective practice is one of the most important concepts in contemporary management in various contexts (Arnold & Development Research, 2012). From schools, businesses, personal initiatives, group projects, and healthcare facilities, reflective practice has been used to enhance the assimilation and comprehension of initiatives. Apart from providing a retrospective angle of a particular initiative, which involves â€Å"retreat in order to advance† mentality, reflective practice gives teams and individuals a critical perspective of a process that enables the transmission of knowledge to other people. For example, reflective practice is highly to the business effective in educational settings where students’ comprehension can be significantly enhanced by looking back at past lessons (Tarrant, 2013). Reflective practice is desirable for the MEGA experience because it enables greater understanding of the plans put forward by the team members and, consequently, promotes a po sitive contribution from all participants. Since the activities involved in the experience are business-oriented, reflective practice enabled the team members to identify potential mistakes in projections, goals, and budgets (Roffey-Barentsen & Malthouse, 2013). In terms of analysis, it provides the team members with an opportunity to refine the three aspects based on the corrective measures adopted, and significantly improves the team’s analytic capacity with regards to the business.

Reading and Books Essay Example for Free

Reading and Books Essay Despite the vast, growing and active educational reforms continuously being modified and implemented in today’s Philippine Educational System such as MTB – MLE and K+12 education curriculum, there are still 6. 2 million Filipino youth who does not receive proper and formal education in the classroom, which includes the Out – of – school children and youth. Specifically, according to the 2010 Annual Poverty Indicators Survey (APIS) of the National Statistics Office (NSO) released November 2011, one out of eight Filipinos aged between 6 and 24 is an out- of- school youth(OSY). Current estimates further indicate that 7. 8 million Filipinos or 16. 2% of the population are not functionally literate. About 3. 9 million of them are out of school youth. The Philippine government defines an out –of- school youth (OSY) as someone who is not attending formal education and/or not gainfully employed in the case of youth 18 to 24 years old who have not finished college or even a technical vocational course. The government further explains that the primary reasons for these out of school youth for not attending school is poverty and lack of personal interest. On the other hand, out- of- school youth are vulnerable people who have special needs too. Nobody can deny the hard fact that education is still an extremely important factor for bringing change in the lives of these individuals. It has universally been recognized as the most powerful instrument and pre – requisite for gearing up the socio – economic development of a nation. This is why investment in education is considered to be so vital for human resource development and enhancement of the quality of manpower. In the history of humankind, there is an established fact that a certain level of literacy in population is an essential pre – requisite for precipitating the process of development in a country. It is emphasized therefore that the most active part in the socio – economic development of any country or region always consists of the adolescents. Moreover, many people have a misleading impression of the abilities and capacities of â€Å"out – of – school youth†. It is generally assumed that this group needs to re – do and re – learn the most basic literacy skills. Hence, they are marginalized and ostracized. In fact, out – of- school youths do have some experience of learning within the formal system. In addition, many of them have gained rich learning experiences from their environment and culture. Thus, basic literacy does not necessarily mean teaching literacy in its most basic forms. However, the acquired skills and knowledge need to be recognized, tapped into and enhanced. Out- of- school youths may have failed to complete their education in the formal system due to various reasons, such as socio – economic or health issues, urbanization, teacher – teaching factors or curriculum problems but UNESCO still has enumerated and emphasized the basic literacy for out – of- school youth development which involves the acquisition of the basic skills needed to cope with the complex and technological world, including IT and computer skills, communication skills listening, speaking, reading, writing, viewing, critical thinking and many others. Moreover, developing the literacy of OSY’s is a complex process, which involves enhancing the knowledge and capacities that they have gained over the years and providing them with access to challenging learning opportunities. The Philippines through the initiative of the Bureau of Alternative Learning System formerly called the Bureau of Non – formal Education (BNFE) is responsible for contributing to the improvement of the poor including the out – of school youth and drop outs through literacy and continuing education programs. Its aim is to focused basic services to the more disadvantaged sections of the population to improve their welfare and contribute to human resource development. This was done to respond to the need of a more systematic and flexible approach in reaching all types of learners outside the formal school system. The Alternative Learning System (ALS) is a parallel learning system that provides a viable alternative to existing formal education instruction. It encompasses both non – formal and informal sources of knowledge and skills. Certification of learning for out – of –school youth and adults , aged 15 years and over, who are unable to gain from the formal school system and who have dropped out of formal elementary and secondary education , is ensured through the Alternative Learning System Accreditation and the Equivalency (ALS A E) System. The system of certification is done through successful completion of the ALS and A E test at two learning levels – elementary and secondary. Those who pass the test have to undergo counseling to explore their oppurtunities, be it a return to the formal school system or the option to enter the world of work. (UNESCO Bangkok, 2009). The ALS eSkwela program has five main learning strands: Communication skills, critical thinking and problem solving, sustainable use of resources and productivity, development of self and a sense of community, and expanding one’s world vision. Since ALS is a module-based learning system, students come in on a set time and choose a module to read. A quiz is given after each module to test their learning. Instead of teachers, facilitators are always present to answer any questions and sometimes lecturers would discuss a certain module. Apart from the major aim and objective of the system, the ALS Project was conceived to respond to many grassroots learning needs and at the same time fulfill the following key social development objectives of EFA: †¢Functional Literacy: Current estimates indicate that there are 7. 8 million Filipinos or 16. 2% of the population who are not functionally literate. About 3. 9 million of them are out of school youth. †¢Family Literacy: Many parents want to develop functional reading, writing and numeracy skills and knowledge so that they can help their children do their homework. †¢Community Participation: †¢ Continuing Education: Many people who have obtained literacy skills and want to continue learning should be given the means and tools to return to formal schooling or go on learning on their own. †¢Empowerment: Out-of-school youth and adults living in economically depressed communities need to develop communication, problem solving, critical thinking, and learning-to-learn skills and competencies which will directly help them raise their standard of living and improve their quality of life. Functional basic education should empower them with better health practices, better food, increased income, improved family life, more direct civic and community participation and more opportunities for wider life choices. It is noted that the ALS learning modules constructed by SEAMEO Innotech experts are freely chosen, used and read by the students. It is true therefore that through the skill called reading, any idea or module given to them are enlightened. On the other hand, observations show that are still many problems and issues encountered along the Reading performance and proficiency of the out – of – School Youth which includes vocabulary, comprehension, study skills and others. Even the (UIS, 2011) stated a very alarming issue that seven hundred and seventy-five million adults all over the world cannot read. Many of these OSY’s too are unemployed, underemployed adn lacks basic English language literacy skills specially reading and writing. In addition, UNESCO also emphasized that the basic English literacy skills development is too considered as a means of widening the experiences of learners and allowing them to communicate effectively in their everyday life as well as in their future lives as responsible citizens and professionals. Accordingly, woven into the framework of the basic English Literacy skills is also the development of critical thinking skills. Thinking critically would mean grasping the complexity of the world and questioning how others think in order to clarify and improve one’s own understanding. Although, schools and learning institutions clearly neglect the development of critical thinking, there is much evidence to show that students’ reading and writing abilities are linked to their ability to question facts and information. Literacy is briefly defined as the â€Å"ability to read and write†. When we think of literacy, we think of reading. But being able to read does not mean someone is necessarily a literate person. In the 21st century, literacy encompasses the skills youth and adults need to be functional in the society, including numeracy and reading and writing skills. Most learning is dependent to reading. As the learner advances in the educational ladder, more complex reading skills are required of him. Effective reading requires from an individual the ability to locate keywords in a sentence, locate the topic sentence in a paragraph and understand and interpret what is read. Reading, therefore is an important skill a child must developed in order to cope to the very fast, changing and difficulties the world offers. Of many skills it is cited that it is one of the first skill a literate person must acquire. Likewise, there were many studies and projects that responded to the many goals of ALS and UNESCO in general, specifically along the communication skills strands. One of which is the Project EASE. This study made use of a Reading Comprehension and writing composition test to assess the basic communication skills of the students. Unfortunately, there were only few qualifiers for the said program the rest did not qualify. Most of the non – qualifiers came from the lower sections where the pressure to earn was much stronger. The non – qualifier was given another chance. They were administered with an alternative cloze type of comprehension test carefully made by the SEAMEO Innotech experts. The program such as EASE was pronounced. (add facts) Another is a study on the Attributes of High School Student – qualifiers in the Accreditation and Equivalency Program (AEP) which was done as Basis for a proposed Action Program by Rarang in (1999). The study made use of the public high school students in the fourth congressional district of Pangasinan during the school year 1997 – 1998. The study was done for the purpose of creating appropriate action programs that could increase the probability of prospective PEPT examinees to qualify for promotion or year level acceleration. The result of the study revealed that out of the 86 respondents who took the 1997 PEPT only four qualified for the acceleration or promotion to the next higher level in high school. Furthermore, the research made use of the Descriptive Method with a pre and post enrollment attributes of the student – qualifier in the AEP as data gathering instrument. It was found out that there was more male drop – outs that females and their dropping age ranged from 13 to 17 years old and that before the respondents dropped out from school, the last level they completed was Grade VI. The findings of the study also revealed that the main reason for the learners dropping out is due to financial difficulty. They also vary in their performance in the last year level they attended with 89. 13% as the highest average grade and the lowest grade at 68. 25%. More so, the study discovered that the contributory factor in the acceleration and promotion of the students to the next level are their reading activities done during their free time like reading magazines, newspapers, books, pocketbooks and even their old notes. Accordingly, reading is the most important factor in achieving promotion and acceleration. Many reading researches have shown that learners and OSY’s reading skills literacy performance is always at risks. Firstly, in the second Readership Survey made by SWS survey commissioned by NBDB floated all over the Philippines revealed that reading has slightly declined in our country. Only 92 percent of the 1,200 respondents say that they read, down to two percent from the first Readership survey done in 2003. In the literacy field, comprehension is primarily identified as the goal of (Duke Pearson, 2002; Duke, Pearson, Strachan, Billman, 2011). While many agrees comprehension is of utmost importance, many still argue that in this many classroom context, focusing on students’ fluency did not limit students’ development as readers, particularly for those who were asked to read aloud. The findings of this study also pointed out the importance of teachers examining the learners own perceptions about reading and reading instruction (Edwards, Martin, Protacio, Razali,2010). Furthermore, (Biancarosa Snow, 2006; Joftus, 2002) exclaimed that even among students who do graduate from highschool, inadequate reading skills are a key impediment to success in postsecondary education (American Diploma Project, 2004). Students who struggle with reading of ten lack the prerequisites to take academically challenging coursework that could lead to more wide reading and thus exposure to advanced vocabulary and content ideas (Au, 2000). The 2006 report by ACT, Inc. , Reading Between the Lines: What the ACT Reveals About College Readiness in Reading, describes even more troubling trends. Only 51% of students who took the ACT test in 2004 were ready for college-level reading demands (ACT, Inc. , 2006). The reading skill levels of the out-of-school youth population have remained  low, especially in comparison to the rising skill demands of employers. Although this report cannot summarize the changing qualifications, a number of indicators suggest a serious shortfall between the skills of out-of-school youth and job requirements. Dropouts and other out-of-school youth are reported to be unable to attain basic levels of math and reading proficiency are certainly much higher. White Paper further explains that young people leaving the educational system at 16, or more likely 19, must at least have the requisite literacy and communication skills to be employable and to be effective in life. Since reading is linked to writing, students write about what they read. Young and adults who are behind in reading and writing simply have not had as much experience reading and writing as young adults who are proficient readers and writers. Moreover, out – of- school youth who are behind have also not leaned the strategies that proficient readers and writers use to understand text and communicate their ideas in writing. This means that explicitly the strategies that proficient readers and writers use and providing guided practice are the keys to improving these skills. It has been proven that Out – of- school youth possess a broad repertoire of knowledge and skills that simply needs to be recognized, tapped into and enhanced in order for their abilities to improve. Indeed, there is a need to place a greater emphasis on developing and enhancing quality English language literacy skills training, programs and instructional materials for Out – of – School youth development. The conception of the ALS program or the Alternative Learning System is a great endeavor that caters to the needs and improvement of Out –of-School youth in the City Schools Division of Dagupan City. The ALS DEpED Dagupan City Division is one with the government in the active fulfillment of its task to reach and educate the OSY’s in the City. In fact, there have been many OSY’s who benefited from the program. Latest report says that ALS students in Region I show positive interest in this endeavor. Dagupan City Schools Division is composed of five Districts. From all over the city, there have been many Out – of –school youth coming from the 31 barangays of the city who enrolled in the said program. With the initiative of teachers and volunteers who facilitates the program, the actual teaching and learning is collectively done with the help of the module based learning materials. Furthermore, in the case study conducted by the Accreditation and Equivalency System of the Non – Formal Education Project clearly encourages service providers like educational institutions to identify and make use of variety of enriching materials both print and non – print in addition to the prescribed NFE and A E Learning modules provided by the SEAMEO – INNOTECH. With the encouragement of the BNFE or the ALS calling to different service providers to respond and create instructional materials that the OSY’s can benefit, the researcher will study on the present Reading Comprehension Skills Levels of the Dagupeno OSY’s particularly on the Reading Comprehensions Skills Level of the ALS students presently registered and attending the regular Eskwela ALS program in the City schools division of Dagupan during the calendar year 2013– 2014 and envisions to create a Self – Learning Reading Material that will better improve and enhance the Reading Comprehension and in general proficiency of the ALS learners. STATEMENT OF THE PROBLEM This study aims to analyze the Reading Comprehension Skills Level of ALS students in the city schools division of Dagupan. Specifically, it will answer the following questions: 1. What is the performance of the ALS students in the reading Comprehension Test in terms of the: a. Total scores they will obtain from the Reading Comprehension Test? b. Specific scores they will obtained in the following reading Comprehension levels: Literal Reorganizational Inferential Evaluational Appreciational? 2. What is the extent of performance of the ALS students in the reading Comprehension test in terms of: a. Total scores they will obtain from the Reading Comprehension Test? scores they will obtained in the following reading Comprehension levels: Literal Reorganizational Inferential Evaluational Appreciational? 3. What instructional material will be proposed to address the reading comprehension inadequacies of the ALS students? SUBJECTS The subjects of the study will be the ALS students of the city schools division of Dagupan enrolled in the five districts of the division. There is a total of 447 ALS students in the division and they will be randomly selected from among the districts of the division. The respondents of the study will be elementary drop – outs, secondary drop – outs, non- passer of previous ALS AE Test/s, Learners/Completers of the ALS programs and Youth and adult drop – outs. RESEARCH HYPOTHESIS/ Assumptions The study will be anchored on the following assumptions: 1. The total test scores and the scores in the specific skills areas of the ALS students will reflect their reading comprehension performance. 2. The ALS students’ responses to the items in the test must truthful and accurate SCOPE AND DELIMITATION The study will be conducted to determine the reading comprehension performance and skills of the ALS students of the city schools division of Dagupan during the S. Y. 2013 – 2014. The respondents of the study will be elementary drop – outs, secondary drop – outs, non- passer of previous ALS AE Test/s, Learners/Completers of the ALS programs and Youth and adult drop – outs in general. A constructed Reading Comprehension Test will be used as instrument in gathering data pertinent to the study. The Reading Comprehension test will be carefully validated, tabulated and interpreted to arrive at accurate and precise results that will help as basis for the creation of a self- learning reading material for ALS students. Definition of Terms The following terms are carefully defined in the context of the study to provide a common understanding and frame of reference between the researcher and the readers: Reading both a process and a product and it involves bringing the individual’s entire life experiences and thinking patterns to understand what the writer has written (Aukerman, 1981). Reading Comprehension refers to the ability to understand text read by means of constructing meaning with the use of some clues in the text and the schema or background knowledge of the reader about the text. Reading Comprehension Abilities, also referred to as reading comprehension skills, refer to the five(5) reading levels (Toffelson, as cited by Tuvera, 1993) of reading comprehension, which include (1) Literal Level;(2) Reorganizational Level; (3) Inferential Level; (4) Evaluational Level; and (5) Appreciational Level. Specific Comprehension Skills refers to the specific skills that make up the different reading levels. Literal level of reading refers to the reading level that enables the students to recognized and/or recall details, main ideas, sequences, comparison, cause and effect relationships, character traits and recall author’s organization and explicitly stated information in the reading selection (Toffelson, as cited by Tuvera, 1993). Reorganizational level of reading refers to the reading level that enables the student to classify or group, outline or specify, summarize and synthesize text that has been read (Toffelson, as cited by Tuvera, 1993). Inferential Level of reading refers to the reading level that enables the student to infer supporting details which require the making of a hypothesis on an information that might have been included in the text; infer the main idea; infer a sequence which requires the student to make a hypothesis about what might have occurred in addition to the already explicitly stated events and making a hypothesis in events beyond completion of the text. Other skills also included are inferring, comparison, cause and effect relationships, charater traits,  author’s organization, figurative language and predicting outcomes (Toffelson, as cited by Tuvera, 1993). Evaluational level of reading refers to the reading level that enables the student to make a judgment of reality and fantasy and judgment between fact and opinion (Toffelson, as cited by Tuvera, 1993). Appreciational level of Reading refers to the reading level that enables the student to have emotional response to the text and determine an author’s purpose, mood, tone and point of vies (Toffelson, as cited by Tuvera, 1993). Performance is defined as a manner of functioning: the manner in which something or someone or somebody functions, operates, or behaves (Microsoft Encarta 2006. 1993 – 2005 Microsoft Corporation). In this study, it refers to the number of correct answers of the ALS students an all the specific levels of the reading comprehension test to reflect the students’ reading comprehension abilities. Extent of Performance refers to the reading comprehension abilities of the students based on a scale of scores to describe the level of reading comprehension of the ALS students. The scale will consists of three (3) levels: High , for scores equivalent to 75 percent – 100 percent; Moderate, for scores equivalent to 50 percent – 74 percent; and Low, for scores equivalent to at most 49 percent of the total point and of their points in the different specific reading comprehension skills areas. Total Scores obtained refers to the raw scores of the students which will correspond to the number of the correct answers of the ALS students in the reading comprehension test. Specific scores obtained refers to the raw scores of the learners in the different specific skill areas which correspond to the number of correct answers of the students in the specific skill areas. Self – Learning Reading Activities are activities involving processes which will enhance the reading performance and improve the five levels of reading comprehension of the ALS students . It also encourages students to gain more interest in reading with the aid of the designated activities. Analysis refers to the process of categorizing the performance of the students in the reading comprehension test in its totality and in the specific reading skills according to the extent of their performance. Out – of School Youth ALS ALS Learners ALS Implementers Conceptual Framework The objective of all readers should be comprehension of what they read. Comprehension is understanding. Understanding involves abilities to explain, interpret, apply, have perspective, empathize, and have self – knowledge (Wiggins and Mctighe,1998). Reading is both a process and a product ant it involves bringing the individual’s entire life experiences and thinking patterns to understand what the writer has written (Aukerman, 1981). When good decoders have problems with comprehension, they need help in developing language proficiency and listening comprehension. Teachers can help them develop the corresponding skills by combining vocabulary and comprehension strategy instruction with encouragement to enhance their reading of different materials Dymock, 1993). Reading comprehension can be effected by background knowledge. This concept is proved that when readers possess rich prior knowledge about the topic of a reading material, they often understand the reading material better than readers with low prior knowledge. That said, readers couldn’t always relate their world knowledge to the content of a text because they are not able to, even when they possess knowledge relevant to the information it presents. Often, they do not make inferences based on prior knowledge unless the inference are absolutely demanded to make sense of the text (Mckoon % Ratcliff, 1992). The study is anchored on the core concept that reading difficulties encountered by learners can be addressed by an appropriate learning material in the form of a self – learning reading material which will address their difficulties to be assessed using the reading comprehension test. Research Paradigm Figure 1. Paradigm of the study Figure 1 above illustrates the prerequisites in the development of a Self – Learning Reading Materail to improve the reading comprehension ability of ALS learners in the city schools division of Dagupan. CHAPTER II Review of Related Literature and Studies This chapter presents studies and literature which are seen to be significant that can give light to the completion and conduct of the research. FOREIGN Educational research has become a global enterprise, with researchers recognizing the need to be aware of educational practices in other countries. Burbules (2002) notes that this international context makes possible the sharing of knowledge and experience gained in relation to reform and evaluation in different countries. Recent studies show that seven hundred and seventy-five million adults cannot read (UIS, 2011). According to the study conducted by Glewwe and Kremer, (2006 ) a major factor in the poor reading problem is the poor quality of public schools in developing countries. Many peoples understanding of the educational production function, however, is still limited. Providing resources to schools with no other inputs rarely improves overall student performance and that if resources are paired with a larger array of inputs, students’ test scores do improve, he exclaimed. Unfortunately, the exact kind of additional support is necessary to make additional resources effective. For reading in particular, a number of studies have demonstrated the effectiveness of large comprehensive changes. Banerjee et al. (2007) studies an Indian remedial education program. The intervention itself causes students’ reading skills to improve, but because the intervention changes the educational environment along multiple dimensions – additional teachers, new pedagogical methods, new curriculum, changes to organization of the classroom, and additional resources – it is impossible to identify which components are necessary. In addition, a Case Study of Reading Instruction in a Philippine Classroom was also conducted by Protacio and Sarroub, (2013) where the reading practices in a public and high-achieving 6th grade English classroom in the Philippines were used as subjects of the study. The study utilized a four resources model, the different roles that students assume in this classroom was also clearly discussed. The students in the class are describe mainly as code breakers and text users and have limited opportunities to assume the other two roles of the four resources model. The study also provides a different view of reading, specifically a view of a culture of reading wherein higher status is given to oral reading performance rather than comprehension. The results of the study further revealed that reading is perceived as an oral performance activity by Filipino students because reading aloud is used frequently to negotiate the lack of resources in Philippine public schools. Comprehension does not matter as much to these students; rather, they are concerned with how they are perceived as oral readers in English, which is their second language. The case study findings provide a different view of reading, specifically a view of a culture of reading wherein higher status is given to oral performance rather than comprehension or fluency. The data also reveals that the predominant emphasis on oral performance satisfies only two roles or family of practices in the â€Å"four resources model of reading†: code breakers and text users. All of the students in the pilot section were not afforded opportunities by the teacher to fully engage with the four resources, as the class focused mostly on oral recitation as the main indicator for reading well. Students in this class infrequently assumed the role of meaning-makers and text analysts (Luke Freebody, 1999; Underwood, Yoo, Pearson, 2007). Instead, both students and teacher privileged correct pronunciation and reading correctly aloud—getting the accent right determined who the best students were in the class. Though, Philippine literacy scholars have commented on the emphasis on performance and reading aloud. Maminta (1982) discusses how reading as a subject was relegated to the background as the curriculum emphasized speech improvement with most of the class time being spent on pattern drills, mimicry, and memorization. Even though Maminta’s article focuses on speech improvement as being the emphasis three decades ago, it seems that it still characterizes classroom practice in the Philippines today. In the pilot section, the students themselves seemed to be the ones placing the emphasis on speech improvement. In the literacy field, comprehension is primarily identified as the goal of reading (Duke Pearson, 2002; Duke, Pearson, Strachan, Billman, 2011). While many agrees that comprehension is of utmost importance, many still argues that in this classroom context, focusing on students’ fluency did not limit students’ development as  readers, particularly for those who were asked to read aloud. What we do feel strongly about is the importance of providing all students opportunities to assume the role of readers in this classroom by giving all students a chance to read aloud in class. However, we noticed that, sadly, this was not the case. The findings of this study also point to the importance of teachers examining their own perceptions about reading and reading instruction (Edwards, Martin, Protacio, Razali,2010). Moreover, Reading fluency is the point at which beginning readers rely less on the phonemic decoding to recognize individual words and begin to recognize whole words, allowing for an increase in reading speed and comprehension. Meyer and Felton (1999), for example, define fluency as â€Å"the ability to read connected text rapidly, smoothly, effortlessly, and automatically with little conscious attention to the mechanics of reading, such as decoding. † Also, a study on the Effective Reading Programs for Middle and High School synthesized by Slavin, Cheung, Groff and Lake was published in 2009. This is a collection of many reading programs that systematically reviewed research on the achievement outcomes of four types of approaches to improving the reading of middle and high school students: specifically on the (1 ) reading curricula, (2) mixed-method models (methods that combine large and small-group instruction with computer activities), (3) computer-assisted instruction, and (4) instructional-process programs (methods that focus on providing teachers with extensive professional development to implement specific instructional methods). The collective synthesized study found out that students who enter high school with poor literacy skills face long odds against graduating and going on to postsecondary education or satisfying careers.

Borges and Bertolucci :: essays papers

Borges and Bertolucci There are a number of differences between Bernardo Bertolucci's movie "The Spider Stratagem" and the story on which it is based, Jorge Louis Borges' "The Theme of The Traitor and The Hero;" however, overall Bertolucci does a pretty accurate portrayal of the essence, at least, of Borges' story. Besides changing the "setting" of the plot, there is also much more information relayed in the movie. This is very much due to that the story is simply a suggestive piece, while the movie had to fill in all of the blanks. In the movie, Bertolucci had to add characters, motivations, and many vast details that are left out of the story. To begin with, Borges is very vague in his ideas on the semantics of his story. He begins filling in the details somewhat with the story taking place in Ireland†¦. But Borges himself says that this is simply, "(for narrative convenience)." (Borges 72) Borges then expands on his idea within an Irish backdrop†¦ Bertolucci keeps the story intact, and simply transplants it to Italy in the twentieth century. The names are all changed; but that is because Borges chose Irish names which would not work in the new setting. The entirety of Borges' story is written in vague possibilities of ideas. He uses "for example" a number of times throughout the story and only offers these examples to give the reader an idea†¦ not the actual plot. It is more the plot than the setting which concerns Borges†¦ and Bertolucci does exact Borges' plot with his movie. At the beginning of the story, Borges says that our narrator is writing an autobiography of his great-grandfather, the hero. However, in the movie, Bertolucci's narrator is summoned to his father (not great-grandfather)'s hometown by his father's ex-mistress. (Borges does not mention an "ex-mistress.") He has no interest in knowing about his father. It is only in concern of the health of this ex-mistress that he actually chooses to stay. (She has a propensity for fainting on cue.) It is for her that he actually undertakes the pursuit of the truth of who the traitor was that caused the death of his father, as opposed to in Borges' story where the narrator undertakes the truth for the purposes of his biography. Bertolucci had to take some artistic licenses with character motivations in order to make the movie's pace keep going.

Sunbeam Case

The Chicago Flexible Shaft Company In 191 0, diversified into small electrical appliances and, with the launch of the Princess case 19 Case 20 case 21 Case 22 Case 23 case 24 Think design and performance-?think Sunbeam Cafe Series Banger Dance Theatre-?The Sydney Swans: a ‘Cousins' relationship What happened to Pokemoon? The evolution of cafe groupies Dick Smith-?the great adventurer Apple's renaissance-? the agreement that works electric iron, it laid the foundation for the small electrical appliance industry. The diversification strategy was aimed at offsetting the seasonal nature of the sheep-shearing industry.In 1 914, the company purchased the Australian operation, and the company Cooper Engineering Co. (CE) was born. Seven years later, in 1921, the introduction of the Sunbeam brand reflected SEC's core business shift to electrical appliances. After World War II, CE changed its company name to Sunbeam Corporation and it introduced the slogan ‘Best Electric Appliance Made'. The first Australian appliance, the Sunbeam misstates, was launched. Despite the fact that it cost more than an average Australians monthly wage, it was an immediate success.Within its first 10 years on the market, the Sunbeam misstates generated sales in excess of 725 000 units. In 1 950, Sunbeam exported its appliances to New Zealand. With international exposure, the growing company needed further manufacturing capacity and it acquired a second manufacturing site in the Sydney suburb of Campsite- In 1952, with the benefit of its sustained success, the company listed on the stock exchange and became Sunbeam Corporation Limited. Expansion continued with the New Zealand operation becoming a wholly-owned subsidiary of Sunbeam Corporation Limited in 1960.Today, Sunbeam is owned by the United States company, GUT Holdings Limited, a manufacturer of pumps, filters and security products. GOD's acquired Sunbeam in 1996. After catering for predominately female needs, it was the male p opulation's turn to benefit from Sunbeam's innovations. The electric shaver-?asseverates-?was introduced to the market. Despite heavy international competition, Asseverates became a market leader shortly after its launch. The appliance revolution continued to penetrate he Australian market. Consumers were introduced to the pop-up toaster, the electric affray, and the dry iron.Over the years, models were replaced and the Toastmasters was introduced in 1960. In 1972 Sunbeam sold more than 1 million products. By 1973, Sunbeam had sold 3. 5 million affrays, one for every three Australians. Aiming to be the first in the market with product innovations, Sunbeam introduced a range of new appliances-?including an iron that featured a patented safety cut-out mechanism; the first plastic jug-style title and a fast-boil kettle, the Express kettle; the Oscar food processor; Quantum, a cordless automatic kettle; and the Toast ‘N' Crumpet toaster.Many of the new products became top sellers, and their excellence in design and function was recognized with several Australian design awards. Sunbeam realized that to maintain its competitive edge, its consumers needed more than just an innovative tangible product. The first 12-months replacement guarantee was implemented by Sunbeam across its entire product range, demonstrating Sunbeam's ointment to quality and performance.

History of Plato Essay

Plato was born around the year 428 BCE into an established Athenian household with a rich history of political connections — including distant relations to both Solon and Pisistratus. Plato’s parents were Ariston and Perictone, his older brothers were Adeimantus and Glaucon, and his younger sister was Potone. In keeping with his family heritage, Plato was destined for the political life. But the Peloponnesian War, which began a couple of years before he was born and continued until well after he was twenty, led to the decline of the Athenian Empire. The war was followed by a rabid conservative religious movement that led to the execution of Plato’s mentor, Socrates. Together these events forever altered the course of Plato’s life. The biographical tradition is unanimous in its observation that Plato engaged in many forms of poetry as a young man, only later turning to philosophy. Aristotle tells us that sometime during Plato’s youth the philosopher-to-be became acquainted with the doctrines of Cratylus, a student of Heraclitus, who, along with other Presocratic thinkers such as Pythagoras and Parmenides, provided Plato with the foundations of his metaphysics and epistemology. Upon meeting Socrates, however, Plato directed his inquiries toward the question of virtue. The formation of a noble character was to be before all else. Indeed, it is a mark of Plato’s brilliance that he was to find in metaphysics and epistemology a host of moral and political implications. How we think and what we take to be real have an important role in how we act. Thus, Plato came to believe that a philosophical comportment toward life would lead one to being just and, ultimately, happy. It is difficult to determine the precise chain of events that led Plato to the intricate web of beliefs that unify metaphysics, epistemology, ethics and politics into a single inquiry. We can be certain, however, that the establishment of a government by Sparta (after the chaos of Athens’ final defeat in 404), and the events that followed, dramatically affected the direction of his thinking. Following the turmoil of the war, a short eight month oligarchical tyranny known as the Thirty Tyrants governed Athens. Two of Plato’s relatives, Critias (his mother’s uncle) and Charmides (his mother’s brother) played roles in this regime. Critias was identified as one of the more extreme members and chief advocate of the government, while Charmides played a smaller role as one of the Eleven, a customs/police force which oversaw the Piraeus. The oligarchy made a practice of confiscating the estates of wealthy Athenians and resident aliens and of putting many individuals to death. In an effort to implicate Socrates in their actions, the Thirty ordered him to arrest Leon of Salamis. Socrates, however, resisted and was spared punishment only because a civil war eventually replaced the Thirty with a new and most radical democracy. A general amnesty, the first in history, was issued absolving those who participated in the reign of terror and other crimes committed during the war. But because many of Socrates’ associates were involved with the Thirty, public sentiment had turned against him, and he now had the reputation of being profoundly anti-democratic. In what appears to be a matter of guilt-by-association, a general prejudice was ultimately responsible for bringing Socrates to trial in 399 on the charges of corrupting the youth, introducing new gods into the city, atheism, and engaging in unusual religious practices. During his trial, which is documented in Plato’s Apology, Socrates explained that he had no interest to engage in politics, because a certain divine sign told him that he was to foster a just and noble lifestyle within the young men of Athens. This he did in casual conversations with whomever he happened to meet on the streets. When Socrates told the court that if set free, he would not stop this practice, claiming that he must follow the voice of his god over the dictates of the state, the court found him guilty (though by a narrow margin), and he was executed one month later. This final sequence of events must have weighed heavily on Plato, who then turned away from politics, somewhat jaded by the unjust behavior of the Thirty, disappointed by the follies of the democracy, and forever affected by the execution of Socrates. At this point Plato left Attica with other friends of Socrates and spent the next twelve years in travel and study. During this period, he sought out the philosophers of his day. He met with the wise-men, priests, and prophets of many different lands, and he apparently studied not only philosophy but geometry, geology, astronomy, and religious matters. His exact itinerary is not known, but the earliest accounts report that Plato left Athens with Euclides and went to Megara from where he went to visit Theodorus in Cyrene. From there he went to Italy to study with the Pythagoreans (including Philolaus and Echecrates mentioned in the Phaedo), and then after Italy he went to Egypt. Whether or not Plato began to write philosophical dialogues prior to Socrates’ execution is a matter of debate. But most scholars agree that shortly after 399 Plato began to write extensively. Although the order in which his dialogues were written is a matter of strong debate, there is some consensus about how the Platonic corpus evolved. This consensus divides Plato’s writings into three broad groups. The first group, generally known as the â€Å"Socratic† dialogues, was probably written between the years 399 and 387. These texts are called â€Å"Socratic† because here Plato appears to remain relatively close to what the historical Socrates advocated and taught. One of these, the Apology, was probably written shortly after the death of Socrates. The Crito, Laches, Lysis, Charmides, Euthyphro, Hippias Minor and Major, Protagoras, Gorgias and Ion, were probably written throughout this twelve year period as well, some of them, like the Protagoras and Gorgias, most likely at its end. Plato was forty the first time he visited Italy. Shortly thereafter, he returned to Athens and founded the Academy, located nearly a mile outside the city walls and named after the Attic hero Academus. The Academy included a nice grove of trees, gardens, a gymnasium and many shrines — including one dedicated to Athena herself, the goddess of the city. Plato created his own cult association, setting aside a portion of the Academy for his purposes and dedicating his cult to the Muses. Soon this ‘school’ became rather well-known on account of its common meals and sympotic lifestyle, modified, of course, to suit a new agenda. Indeed, Plato’s Academy was famed for its moderate eating and talk as well as all the appropriate sacrifices and religious observances. Overshadowing all of that was, of course, its philosophical activity. It seems that over the next twenty six years Plato’s philosophical speculation became more profound and his dramatic talents more refined. During this period, what is sometimes called Plato’s â€Å"middle† or transitional period, Plato could have written the Meno, Euthydemus, Menexenus, Cratylus, Republic, Phaedrus, Symposium and Phaedo. These texts differ from the earlier in that they tend toward the grand metaphysical speculation that provides us with many hallmarks of Platonism, such as the method of hypothesis, the recollection theory and, of course, the theory of ideas, or forms, as they are sometimes called. In 367 Dionysus of Syracuse died, leaving his son as the supreme ruler of a growing empire. Dion, his uncle and guardian, persuaded young Dionysus II to send for Plato, who was to serve as his personal tutor. Upon arriving, Plato found the situation unfavorable for philosophy, though he attempted to teach the young ruler anyway. In 365, Syracuse entered into war, and Plato returned to Athens. (Around the same time, Plato’s most famous pupil, Aristotle, entered the Academy. ) In 361, Dion wrote Plato begging him to return. Reluctantly, Plato did so, setting out on his third and final voyage to Italy. But the situation had deteriorated beyond hope. Plato was soon spirited out of Syracuse from where he went back to Athens. We know little of the remaining thirteen years in Plato’s life. Probably sick of his wanderings and misfortunes in Sicily, Plato returned to the philosophical life of the Academy and, most likely, lived out his days conversing and writing. During this period, Plato could have written the so-called â€Å"later† dialogues, the Parmenides, Theatetus, Sophist, Statesman, Timaeus, Critias, Philebus and Laws, in which Socrates plays a relatively minor role and the metaphysical speculation of the â€Å"middle† dialogues is meticulously scrutinized. Plato died in 347, leaving the Academy to Speusippus, his sister’s son. The Academy served as the model for institutions of higher learning until it was closed by the Emperor Justinian in 529 CE, almost one thousand years later.

Solar Technology in Gemasolar Technology

Solar Technology in Gemasolar Technology The world today requires energy for quite a number of things. Without energy the world will come to a standstill. For many years, the demand for power has been fulfilled through the use of fossil fuels such as natural gas, coal and products derived from oil.Advertising We will write a custom report sample on Solar Technology in Gemasolar Technology specifically for you for only $16.05 $11/page Learn More Kulichenko and Jens claim that there was need to find new sources of energy after a while because of; high cost of traditional sources, difficulty of guaranteeing supply of traditional sources, global economic growth that has brought about a growing demand for more energy and increased global warming (52). Solar power is inexhaustible, plentiful and clean energy. Solar technology is used to convert solar radiation to other forms of useful power. Solar thermal power plants are mainly located in extremely dry and uncultivated areas not used for agricultural ac tivities. Such areas provide the ideal or appropriate conditions for solar energy radiation absorption. This report is about the Gemasolar energy plant located in Fuentes de Andalucà ­a in Seville province of Spain. Gemasolar energy plant is a concentrated solar power plant which uses a central receiver technology with molten heat storage system. The plant started working mid 2011.Technical feasibility of Central receiver technology was first proved during the 1980s by operation of six research power plants ranging from one to five MWe capacities and by one to ten MWe. A demonstration plant with a steam receiver was connected to the southern California grid. The Spain Central tower receiver power plant was the pioneer commercial scale power plant globally that used this kind of technology. (Jayasimha 10) Without a doubt, solar power towers are to be the backbone of the entire power generation scheme.Advertising Looking for report on environmental studies? Let's see if we ca n help you! Get your first paper with 15% OFF Learn More The plant has the ability to take in sun rays and provide energy at night and also during cloudy days (Rirdan 102). Central receiver towers are large scale power plants.It is made up of two axis tracking mirrors or heliostats which reflect solar radiation at the very top of the tower where the receiver is placed. The main goal of the Gemasolar project is to demonstrate the technical and economical viability of molten salt solar thermal power technologies to deliver clean cost competitive bulk electricity (Negewo 93). The plant is owned by Torresol energy investments. Originally it was known as Solar Tres before the name was changed to Gemasolar. Torresol energy investment is owned 40% by Masdar, a company based in Abu Dhabi. 60% is owned by Sener from Spain (Hanna 45). The Gemasolar power plant is made up of 185 hectares of solar field. The high tower receiver is 140 meters high. It also has 2,650 heliostats ea ch having 120 square meters distributed in concentric rings around the tower (Negewo 92). Sodium and potassium nitrates make up the molten salt which is usually stored in tanks made of steel. The biggest tank at the plant has a diameter of 23 meters and a height of 14 meters. The molten salt is used as heat transfer fluid and energy storage medium. It is easy to manage the solar power due to the storage capacity of the steel tanks. It is supplied on demand. Connected to the tower at ground level are the hot and cold storage tanks. The tanks can store salts which provide energy for up to 15 hours without the sun. Molten salts in the cold tanks are stored at 290 °c and 565 °c in the hot storage tank (â€Å"Cleantechchnica†:Spain Gemasolar). The implementation of the molten salt heat storage system allows creation and appearing of electricity when there is any solar radiation.Advertising We will write a custom report sample on Solar Technology in Gemasolar Technology specifically for you for only $16.05 $11/page Learn More How It Works Solar radiation first falls on mirrors known as heliostats. It is then reflected on to the receiver situated at the top of a supporting tower. Solar radiation is concentrated by the heliostats at 1000:1 ratio. This is controlled by a network of communication with 26 fiber optic rings present in it. The orientation of the heliostats is automatically turned towards the sun by geared motors so that they reflect beam radiation on the receiver all day. A fluid flowing through the receiver absorbs the concentrated radiation and transports the heat to the ground level where it is used to operate a thermodynamic cycle. The receiver is capable of absorbing 95% of the radiation transmitted to the molten salts in the central receiver (You tube: The World’s first Base load). Cold salt is pumped up to the top of the tower at the central receiver where it is heated up. The liquid salt is brought back t o the hot storage tanks being kept there at the temperature of 565 °c. After leaving the storage tank, the heated salt is moved to the heat exchanger chamber via steam pipes and steam is formed as a result of condensation. By means of this steam the turbines are turned; they generate electricity. According to Rirdan, any extra heat generated is kept in the molten storage tank and is used to produce electricity when the sun’s heat and radiation is absent. Power generated is transferred to a substation located in Villanueva Del Rey, Andalucà ­a, and further transmitted to the National grid system (102). Cost of the project Estimated cost of project was â‚ ¬171 million. It was financed by several financial institutions including European Investment Bank, Banco popular and Banesto ICO. Engineering, procurement and construction were done by Sense Company. This was inclusive of the development of a molten salt receiver and the manufacturing of heliostats.Advertising Looking for report on environmental studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More A company called SGS was tasked with provision of assistance in the civil works for example construction progress audit, power limit substantiation, commissioning and initial operation of the power plant. Outukumpu was charged with the task of constructing hot and cold storage tanks. The Nord block gear motors were manufactured by Nord drive systems. Working together, Schneider electronics and Hirscham electronics were the companies that built the communication network. It took 29 months to construct the power plant. Energy output Electric power is up to 19.9 MW. Net electric production expected per year is 110Ghw.The electricity generated of approximately 110 MWe per year is the highest electrical generation in the world for solar plants. Advantages of the Gemasolar Technology These are the reasons why the Central receiver tower technology is preferred to other renewable energy production methods. It has a prolonged operating time without solar radiation. This means that it can wor k through the night or on cloudy days using energy from the stored heated salt. Energy output from this power plant is higher than that of other technologies in a facility with the same power. It has guaranteed electrical production for 6500 hours per year which is approximately two to three times higher than that of renewable energies. It is more scalable to any application both large and small thus it has significance to utilities. It is more consistent energy supply with centralized and dispatch able generation model (Negewo 101). Its potential in MENA significantly exceeds any foreseeable regional demand even when quite onerous site conditions are required. It has significant potential for future development thereby reducing cost. It works well with current large scale desalination technologies (Negewo 101).Other benefits of the central receiver power plant include: It provides clean and safe power to approximately 25,000 homes. There is less carbon dioxide emission by more than 30,000 tonnes a year (Enviromission Solar Tower 13). In addition, the turbines do not have to be shut down quite often and hence the plant has a longer lifespan. The plants electrical generation can also be controlled to suit the demand for electricity. Breaks or leakages are greatly reduced since there are no tubes or heat exchange fluids that spread out across the solar field and hence leads to low operational and maintenance costs (Rapier). Conclusion Solar is improving its cost and performance by 20 % each year and is expected to continue to do so for the foreseeable future (Seba 17).Concentrating solar thermal electricity is rapidly expanding in Spain and globally. In the USA, a first generation solar power thermal station of 354 MWe has been operating for more than 20 years. As of mid 2011 about, 1100MWe of CST was installed globally. In principle, given sufficient land, 24 hours storage is feasible and solar thermal power can be operated either as base load, intermediate loa d or peak load depending on amount of storage installed and electricity prices. Enviromission Solar Tower. Web. Hanna, Nick. The Green Investing Handbook: .A Guide to Profiting from the Sustainability Revolution. London, UK. Harriman house limited, 2010. Print. Jayasimha, Balakrishna. 2006. Application of Scheffler Reflectors for process industry: International Solar Cooker Conference, Granada, Spain. Web. Kulichenko, Natalia, and Wirth Jens. Concentrating Solar Power in Developing Countries. Washington, DC., World Bank, 2012. Print. Negewo, Bekele. Renewable Energy Desalination: An Emerging Solution to Close the Water Gap. New York. World Bank publications, 2012. Print. Rapier, Robert. Power Plays: Energy Options in the Age of Peak Oil. New York. Apress, 2012. Print. Rirdan, Daniel. The Blue Print: Averting Global Collapse.Louisville. Corinno Press, 2012. Print. Seba, Tony. Solar Trillions: 7 Market and Investment Opportunities in the Emerging Clean-Energy Economies. Madrid. IMF P ublications, 2010. Print. Spain’s Gemasolar 24/7 Power Plant (VIDEO) 2011. Web. The Worlds First Baseload (24/7) Solar Power Plant. Web.

What is man thinking and what is a bookworm essays

What is man thinking and what is a bookworm essays Man thinking in my opinion out weighs a bookworm at any given time. The positives of man thinking are many you also think, as well communicate with others, man thinking allows male or female to explore all options that he or she has to accomplish in life. A bookworm for those not aware is people who reads all the time or may I say reads entirely too much. No, I apologize you could never read too much, however if you believe everything that you read and never experience what you read you could have symptoms of a bookworm. A bookworm is very dumb in my opinion, because they are totally tunnel vision they would not be able to interact with the others on the outside. "One of Auguste Rodins most famous sculptures is The Thinker Statue, apiece originally conceived to be part of another work. The Thinker was part of a commission by the Museum of Decorative Arts in Paris to sculpt a monumental door based on The Divine Comedy of Dante. Each of the statues in the piece represented one of the main characters in the epic poem. Initially named the The Poet, The Thinker statue was intended to represent Dante himself at the top of the door reflecting on the scene below. However, we can speculate that Rodin thought of the figure in broader, more universal terms. The Thinker is depicted as a man in sober meditation battling with a powerful internal struggle. The unique pose with hand to the chin, right elbow to the left knee, and crouching position allows the statue to survey the work with a contemplative feel." ...

Education Vocabulary for English Learners

Education Vocabulary for English Learners Learn English vocabulary related to education to use when discussing various subjects at university. Words are categorized into different sections. Youll find example sentences for each word to help provide context for learning.   Subjects Archaeology - Archaeology explores humanities past civilizations.Art - Art can refer to painting or to to arts in general such as music, dancing, etc.Business studies - Many students choose business studies in these times of globalization.Dance - Dance is an elegant art form which uses the body as a brush.Drama - Good drama can move you to tears, as well as hold you in suspense.Economics - The study of economics might be useful for a business degree.Geography - If you study geography, youll know which country is located on any continent.Geology - Id love to know more about geology. Ive always wondered about rocks.history - Some believe that history is much older than we are led to believe.home economics - Home economics will teach you how to run an efficient home on a budget.Foreign (modern) languages - Its important to learn at least one foreign language in your life.Math - Ive always found simple math easy.Mathematics - The study of higher mathematics is required for a computer pro gramming degree. Music - Understanding the biography of great composers is an important part of studying music.Physical education - Children up to the age 16 should be encouraged to participate in physical education classes.Psychology - The study of psychology will help you understand how the mind words.Religious education - Religious education will teach you about the wide variety of religious experiences.Science - Science is an important part of a well-rounded education.Biology - Biology will help you learn how human beings are put together.Chemistry - Chemistry will help you understand how earths elements affect each other.Botany - The study of botany leads to an understanding of different types of plants.Physics - Physics explains how the real world functions.Sociology - If you are interested in understanding different cultures, take a sociology class.Technology - Technology is found in almost every classroom of a typical school. Exams Cheat- Dont ever cheat on a test. Its not worth it!Examine - Its important to examine all the evidence when drawing a conclusion.Examiner - The examiner makes sure nobody at the test cheats.Examination - The examination should last three hours.Fail - Im afraid I might fail the test!Get through - Peter got through to the fourth grade.Pass - Dont worry. Im sure youll pass the test.Take / sit an exam - I had to sit a long exam last week.Retake - Some professors allow students to retake tests if theyve done poorly.Revise for - Its a good idea to revise for any test you take by reviewing your notes.Study for - I need to study for a quiz tomorrow morning.Test - What time is your mathematics test today? Qualifications Certificate - He earned a certificate in computer maintenance.Degree - I have a degree from the Eastman School of Music.BA - (Bachelor of Arts)  She earned her BA from Reed College in Portland, Oregon.MA - (Master of Arts) Peter wants to take an MA in business.B.Sc. - (Bachelor of Science) Jennifer is working on a B.Sc. with a major in biology.M.Sc. - (Bachelor of Science) If you earn a M.Sc. from Stanford, you wont need to worry about getting a job.Ph.D. - (Doctorate Degree) Some people take years to finish a Ph.D.Diploma - You can earn a diploma to add to your qualifications.   People Dean - Alan is the dean of faculty at that school.Graduate - Hes a graduate of the local university.Head-teacher - You should speak to the head teacher.Infant - Some parents put their infants in day-care.Lecturer - The lecturer in law was very boring today.Pupil - Good pupils dont cheat on tests.Student - A good student takes notes during a lecture.Teacher - The teacher will answer any questions you have.Instructor - Hes an instructor of computer science at the high school.Undergraduate - The undergraduate had a great time at college.

Answer to case Study Example | Topics and Well Written Essays - 750 words

Answer to - Case Study Example The Congress government wanted to impose regulatory measures on the derivative trading deals in order to avoid such losses in future. Unlike trading in New York Stock Exchange, most of the derivative transactions took place between private parties in U.S. The government wanted to make such trading through ‘clearinghouses’, where public intermediaries’ would inspect the dealings. According to the government, it was also necessary to implement the Dodd Frank Act that would oppose the banks from undergoing excessive risks in big dealings. At this juncture the commercial banks claimed for less government intervention. Jamie Dimon the chief of the company commented that, three high ranking executives left the company and this was the reason for the loss. Stakeholder Theory Approach The JPMorgan loss affected both the market and the non market stakeholders. Market Stakeholders Customers The customers are the depositors who keep their assets in the bank. The loss of JPMo rgan would make the customers feel unsafe to deposit their wealth in the bank. They would fear that the bank might collapse in such adverse crisis and thereby might withdraw their deposits. Employees The employees of the bank would lose confidence from the organization and might decide to leave their jobs and join elsewhere. They would do this in fear of losing their jobs in future. Suppliers The suppliers would also turn out to be non supportive to the bank. They would cease the major derivative dealings in fear that in such crisis the bank might not be able to pay back the returns to them. Non-Market Stakeholders Government The government would need to offer an implicit bail out to finance the loss making projects of the firm. The state would offer an implicit bail out only if the bank accepts to operate under its regulations. Communities The communities would expect the bank to recover its loss. This is because JPMorgan initiates certain social responsible schemes for the communi ties. They would encourage the employees, suppliers and customers not to loose confidence from the bank. Business Supporting Groups The business support groups would also support the views of the company chief. They would claim for less state intervention in the matters of the private banking. They would claim this because they are in favour of banking led business expansions. The Stakeholders Map High Stakeholders Salience Stakeholders Sailence Low Against Position of the issue For (Source: Authors Creation) As shown in the above map, the communities and business support group would take this loss to be a normal incident. They would comment that the loss has actually taken place because three important officials left JPMorgan bank at this juncture. Ina Drew was one of these three officials, who used to look into the risk in the firm’s derivative deals. On the other hand customers, government, suppliers and the employees would move against the views of the issue. They would l ose confidence from the bank in due course of this loss. However, since U.S. is a republican country the salience or power of the customers would be utmost influence the decisions of the banks. The government and the communities would have the minimum powers. Sample Stake holder Map Recommendations The power of the customers and suppliers are high in matters of private commercial bank. The scale of operations of a commercial bank depends on the trust and

Health and Safety in the Construction Industry Term Paper

Health and Safety in the Construction Industry - Term Paper Example The National Audit Office report established, among other things, that the accident rate in the United Kingdom was one of the lowest in the European Union.   In 2002-2003, 226 workers were fatally injured, and about 70% of these were construction workers; about 4000 construction workers suffered minor injuries, and health records indicated that musculoskeletal diseases were prevalent among the workers.   These numbers are very alarming.   They imply that there are not enough safety precautions in place to prevent injuries and to ensure the safety of these construction workers.   The statement of the NAO in their report stressed that those creating the health risks are also legally responsible for controlling and managing such risk.   The report goes on to say that everybody has to safeguard his own safety and the safety of those affected by their work.   These statements imply that those who create the risk and those who are exposed to the risk bear the responsibility of keeping each other safe.   The report was able to establish that many stakeholders in the construction industry are not aware of their responsibilities in the industry.   And this lack of knowledge and lack of awareness is impacting greatly on the health and safety performance of stakeholders involved.   The report cites that some public sector agencies are sometimes too preoccupied and are more concerned with getting the lowest possible price for various construction projects and that they ignore the whole life costs and the health and safety of the workers who will later be invol ved in the project.   Many designers also are not aware of their responsibilities, and some of them actually think that they do not have any duties or responsibilities towards their employees.   These beliefs are very dangerous in the construction industry.   They place construction workers in a position that exposes them to serious injuries and possibly unfortunate fatalities.   The NAO report serves as a warning, an eye-opener for all the stakeholders in the construction industry. There are various cases of violations of the Health and Safety Act as far as the construction industry is concerned.  

Audit Report Research Paper Example | Topics and Well Written Essays - 1000 words

Audit Report - Research Paper Example Table 4 Year 2001 2002 2003 2004 2005 2006 Jewry Inn 2.1 2.4 3.91 4.68 5.75 6.3 5. The turnover index relatives of the three hotels for a base year of 2006, computed using Excel (rounded to whole numbers) are given below: Table 5 Year 2001 2002 2003 2004 2005 2006 Moorchester 66 73 83 102 99 100 The Frilton 51 56 67 82 90 100 Jewry Inn (index) 33 38 62 74 91 100 6. (a) Absolute and relative changes in the three turnover indices between 2001 and 2006 (round to whole numbers) are shown below. Table 6 - Absolute Growth in Turnover (Base year 2006) Hotel / Period 2001 - 02 2002 - 03 2003 - 04 2004 - 05 2005 - 06 Moorchester 11 10 19 -3 01 The Frilton 10 11 15 8 10 Jewry Inn 15 24 12 17 09 Table 7 - Relative Growth in Turnover (Base year 2006) Hotel / Period 2001 - 02 2002 - 03 2003 - 04 2004 - 05 2005 - 06 Moorchester 11 14 23 - 03 01 The Frilton 10 20 22 10 11 Jewry Inn 15 63 19 23 10 (b) Interpretation of results: (i) Moorchester: It had almost equal absolute growth during 2001 - 02 and 2002 - 03 but had a sudden rise during 2003 - 04. It had a steep fall during 2004 - 05. Then it had an insignificant growth during 2005 - 06. So far as relative growth is concerned, it had uniform rise in growth during three consecutive years 2001 - 02, 2002 - 03 and 2003 - 04. It had a major setback during 2004 - 05 and an insignificant growth during 2005 - 06. (ii) The Frilton: Its absolute growth during 2001 - 02 and 2002 - 03 were almost equal. Then it had an appreciable rise during 2003 - 04 but had much lower growth during 2004 - 05. During 2005 - 06 it had marginal growth. In terms of relative growth, it had an upward trend during 2001 - 02, 2002 - 03 and 2003 - 04. But the relative... (i) Moorchester: It had almost equal absolute growth during 2001 - 02 and 2002 - 03 but had a sudden rise during 2003 - 04. It had a steep fall during 2004 - 05. Then it had an insignificant growth during 2005 - 06. So far as relative growth is concerned, it had uniform rise in growth during three consecutive years 2001 - 02, 2002 - 03 and 2003 - 04. It had a major setback during 2004 - 05 and an insignificant growth during 2005 - 06. (ii) The Frilton: Its absolute growth during 2001 - 02 and 2002 - 03 were almost equal. Then it had an appreciable rise during 2003 - 04 but had much lower growth during 2004 - 05. During 2005 - 06 it had marginal growth. In terms of relative growth, it had an upward trend during 2001 - 02, 2002 - 03 and 2003 - 04. But the relative growth was reduced to half during 2004 - 05. However it maintained almost equal growth during 2005 - 06. (iii) Jewry Inn: The picture taking 2006 as base year is altogether different than that with 2001 as base year. In absolute growth it had up and down in alternate years during entire period of evaluation 2001 - 02 to 2005 - 06. The Laspeyre Index indicates that had the number of employees remained the same there would h

Thucydides, the peloponnesian war, the Melian Dialogue ( Book 5, Essay

Thucydides, the peloponnesian war, the Melian Dialogue ( Book 5, chapter 17) - Essay Example The Melians was a colony of many islands, but Athens wouldn’t submit to them. They remained neutral and didn’t s tussle with the people. Athenians used violence to evict the Melians from their territory and this made the Melians change their attitude and became hostile. In the Melian dialogue, Athenians demanded the Melians to give up on their city and compensate them for the destruction caused in the city. In response, the Melians claimed that they would remain neutral and not become enemies so instead they offered friendship. The Athenians argued that they would look weak and the people would undermine their strength, if they accepted the Melians to be neutral and independent (Crawley 2). The Melians countered that it would be a shame and an act of cowardice if they surrendered without a fight. Thucydides stated that, if such an action is taken to keep your empire and your people will not be free and will subdued to slavery, then the people who are free will be considered cowards and weak if they fail to face everything. The Athenians responded and stated that the debate wasn’t about honor, but of self-preservation. The Melians stated that the Athenians were strong and they could easily win. In response, the Athenians stated that the strong were hopeful and the weak Melians were hopeless and outnumbered. The Melians responded that they had great help from their gods, but Thucydides stated that trust in god would give prosperity for those who stood for the right and not wrong. The Athenians response to the Melians was that gods and man value strength over integrity and the strong can make it but the weak suffer (Crawley 3-4). The Melians argued that the Spartans would come and aid them in their defense. The Athenians responded to this by stating that the Spartans had little to their advantage and more to lose by aiding the Melians. The Athenians concluded that there was nothing wrong in getting a strong enemy, but this statement didn’t change

Economic Crisis in the Iranian Revolution Essay

Economic Crisis in the Iranian Revolution - Essay Example This essay approves that the use of military government force was also another way the Shah Regime performed dismally in their reign. The public made retaliations from increased government attacks. They targeted government security forces and fought the army in all circumstances. In an effort to try and correct their mistakes, the Shah’s government released political prisoners. The left organization political prisoners such as Tudeh, Fedayeen and Mojahehedin guerrillas were released after oppression by reigning government. Their release at the moment when people wanted revolution gave them popularity and used this advantage to organize attacks on government buildings such as offices and financial institutions. These groups also took advantage to separate the armed forces within the Shah government by urging them to arm the protestors. The main aim of these oppressed political prisoners was to destabilize the country within the shortest period of time. Moreover, they frequently attacked the army. This report makes a conclusion that from the analysis of strategic measures put in place by Khomeini such as the use of Islamic laws in governance, Shah’s regime was overthrown. Additionally, massive strikes, protests and military government contributed greatly to the economic crisis that occurred during the Iranian revolution. Therefore, Shah’s political failure as a result of miscalculated political moves and governance method gave the opposition an opportunity to bring revolution in Iran.

Thucydides, the peloponnesian war, the Melian Dialogue ( Book 5, Essay

Thucydides, the peloponnesian war, the Melian Dialogue ( Book 5, chapter 17) - Essay Example The Melians was a colony of many islands, but Athens wouldn’t submit to them. They remained neutral and didn’t s tussle with the people. Athenians used violence to evict the Melians from their territory and this made the Melians change their attitude and became hostile. In the Melian dialogue, Athenians demanded the Melians to give up on their city and compensate them for the destruction caused in the city. In response, the Melians claimed that they would remain neutral and not become enemies so instead they offered friendship. The Athenians argued that they would look weak and the people would undermine their strength, if they accepted the Melians to be neutral and independent (Crawley 2). The Melians countered that it would be a shame and an act of cowardice if they surrendered without a fight. Thucydides stated that, if such an action is taken to keep your empire and your people will not be free and will subdued to slavery, then the people who are free will be considered cowards and weak if they fail to face everything. The Athenians responded and stated that the debate wasn’t about honor, but of self-preservation. The Melians stated that the Athenians were strong and they could easily win. In response, the Athenians stated that the strong were hopeful and the weak Melians were hopeless and outnumbered. The Melians responded that they had great help from their gods, but Thucydides stated that trust in god would give prosperity for those who stood for the right and not wrong. The Athenians response to the Melians was that gods and man value strength over integrity and the strong can make it but the weak suffer (Crawley 3-4). The Melians argued that the Spartans would come and aid them in their defense. The Athenians responded to this by stating that the Spartans had little to their advantage and more to lose by aiding the Melians. The Athenians concluded that there was nothing wrong in getting a strong enemy, but this statement didn’t change

Exercis 5 Personal Statement Example | Topics and Well Written Essays - 250 words

Exercis 5 - Personal Statement Example I selected this article because I am interested in how engineering and similar professions apply knowledge management practices in their particular professions. It appealed to me because it shows knowledge management strategies in real applications. Reading about managing knowledge can be quite vague, even when tools and guidelines are provided in books. Hallowell helps me understand how the theory of knowledge management is applied in construction organizations. In particular, I learned from this article that organizations that proactively manage knowledge about safety have better safety levels than those that do not. Furthermore, these organizations combine hard and soft approaches to collecting and managing knowledge, such as using data-entry systems for gathering reactions to safety situations and conducting interviews with workers. The article emphasized that the best source of knowledge is the people who are involved in the processes being analyzed and improved, and that an eff ective strategy of managing knowledge is designing systems, policies, and practices that efficiently and effectively capture, store, and share knowledge to users and

The initial stages of big business Essay Example for Free

The initial stages of big business Essay While the initial stages of big business trace back to pre-Civil War America, it was not until the post-Civil War time period that large corporations effected on American society. From Rockefeller to Vanderbilt to Carnegie and all in between, these men and their businesses had unprecedented influence on American life. John Rockefeller created the Standard Oil Trust, with the intention of his business, Standard Oil Company, becoming the oil monopoly; short after, The Homestead Strike against Carnegie Steel aroused massive public support for unions. Likewise, big businesses’ growth and influences brought about a decline in the cost of living and the birth of a new political party. As a whole, the rise of big business in post-Civil War America caused a downward economic spiral while simultaneously increasing American hostility toward government and corporations, ultimately leading to the birth of new political and philosophical movements. The growth of corporations in post-Civil War America led to economic deflation which subsequently widened the gap between the rich and the poor, paving the way for a change in labor and the relationships between social classes. The chart form Historical Statistics of the United States depicts the connection of the increase in big business with the improved innovations of mass production in agriculture. While improved farming equipment increased the crop production, the demand for produce declined, creating economic deflation. In response to the farmer’s plight, Charles Macune came up with the idea of the subtreasury plan, a plan that would allow farmers to store their nonperishable commodities in government warehouses until the market prices rose. Also, as a response to the farmer’s struggle the Farmer’s Alliance was created with the intention of alleviating farming hardships. Similar to agricultural mass production, Theodore Dreiser’s Sister Carrie demonstrates how the rise in big business contributed to the mass production that spurred department stores. Department stores like Macy’s and Wanamaker’s sold mass amounts of the same product for rock-bottom prices. As opposed to the few that could afford the pricey handmade garments in years prior, these prices allowed the masses to engage in commercial activity. The growth of big businesses clearly goes hand-in-hand with consolidation, where there is an increase availability of consumer goods for society. In order for there to be department stores and an increase in agricultural innovations, there need to be a transition from specialized labor to mass production. David Well’s, Recent Economic Changes†¦ asserts the opinions of a corporation leader on the switch to mass production by comparing its effectiveness and necessity to that of a military. While Wells believes specialization of labor left workers unskilled and useless, mass production stripped the worker of his independence and decreased the worker’s pride in his craft. The economic demands for mass production created sweatshops as opposed to the one-man-owned small businesses that operated prior. The rise of big business changed labor production and impacted the economy with mass production; it also changed the labor force, allowing more opportunity for employment. Prior to this time, women generally were not active in the work force, yet the picture of female typists depicts a slew of women preforming the same task. Mass production allows for more labor opportunities because unspecialized labor entails little skill. By requiring more workers, big businesses have opened the doors for women in the workplace. Andrew Carnegie’s, â€Å"Wealth† displays how the general population felt the impact of big business through the theories of â€Å"Social Darwinism† and â€Å"Social Gospel. † Carnegie believed that the wealthy were fit for success and money which is why they should handle the finances as opposed to the poor, who were subject to elites’ decisions. However, the rich needed to use their surplus funds to better the community and the lives of the less fortunate because, â€Å"He who dies rich dies in disgrace. Carnegie was a model of â€Å"Social Gospel,† considering munificent donations to parks, universities, and museums. Due to these theories, the poor experienced a new financial relationship with the wealthy, where they received generous luxuries. The impacts of big business influenced the economy and lead to deflation, a larger economic gap between the rich and the poor, a change in labor, alterations in relationships between social classes , and ultimately contributed to shifts in government that spawned new political ideals. Similar to the economic alterations brought about by the growth of corporations, big businesses contributed to a corrupt government and a wave of unprecedented political movements. The cartoon, â€Å"Big Bosses of the Senate illustrates the public’s view of government being run by the leaders of large corporations and senators aligned with trusts. The issue with the senate was that senators were not directly elected by the people and the senate was close to less powerful citizens. This allowed men with their own financial goals ahead of the welfare of the people to be elected. Cartoonist Thomas Nast earned fame with a portrayal of senator â€Å"Boss† Tweed, New York City’s wealthy convicted fraud and extortionist, as a vulture devouring the city’s bones. In 1869, Tweed proved he was a corrupt politician when used his power to ensure his protege, John Hoffman won governor, bribed Republicans, and was convicted of forgery and larceny. Due to the corruption in government, the Sherman Anti-Trust act was created; this legislation outlawed trusts and monopolies that fixed prices. In response to the corruption the Congress passed the Pendleton Civil Service, where candidates for federal positions were thoroughly examined, and the Interstate Commerce Act, where the Interstate Commerce Commission oversaw the interstate practices of the railroad industry. Another issue with government that was directly related to big business was the lack of organized labor. George McNeil’s, The Labor Movement, explains how helpless laborers felt about the excess power of those in charge of large companies. To challenge the unrestrained power, Oliver Kelley founded the Grange, an organization intended to help farmers, â€Å"buy less and produce more, in order to make famers more self-sustaining. † The Grange focused their wrath on attacking railroads which charged higher rates for short runs as opposed to long hauls. In 1877, the Grange brought the court case Munn V. S. Illinois to the Supreme Court; the Supreme Court declared the â€Å"Granger Laws† (there appeals to the railroads) as constitutional and upheld the law that set a maximum rate for the storage of grain. While the Grange targeted some of the public’s issues with leader’s unrestrained power, most people felt like they were being exploited by large firms and wanted a way to stand up to the leaders. Samuel Gomper’s, What Does Labor Want addresses the public’s desire for unions that will ensure adequate wages and compensation for company’s negligence. Since so many American’s desired the right to directly elect senators and have the right to organize, the political party, the Populist Party, was formed with a platform containing the direct election of senators, civil service reform, and an eight-hour workday. The document, â€Å"People’s Party Platform,† discusses how the Populist Party was dedicated to returning the government to the people, ending oppression, injustice, and poverty, and strengthening central government. The Populist Party supported referendum, the policy where voters could enact a law or express their views a proposed measure, and the subtreasury plan. Major advocates of the Populist Party included James Weaver who was the president of the party and a presidential candidate in 1892, galvanized supporters, and forefront speaker Mary Lease who spoke about big businesses making Americans â€Å"wage slaves. Henceforth, the growth of big businesses’ contributions to a corrupt unrestrained government and newfound political movements consequently produced a plethora of sentiments from the American people. The effects of big business in post-Civil war America roused avid opinions from citizens in response to the third-class population and corporation leader’s excessive power. Carnegie’s â€Å"Wealth† exhibits the prominent turn-of-the-century philosophy of â€Å"Social Gospel,† the belief that great wealth comes with great responsibilities. The belief came about in response to the unprecedented surplus of wealth the wealthy acquired through their profitable business endeavors. Carnegie warned the public the, â€Å"The man who dies thus rich dies disgraced,† because men have the duty to regard their surplus fortunes as a trust to be administered for the benefit of the community. Despite the fact that Carnegie responded positively to the impacts of growing corporations, many people found themselves dissatisfied with their new working conditions. McNeil’s, Labor Movement, demonstrates the laborer’s belief that the leaders of big business obtain too much power and control over the workers. The leaders placed unfair monopolies on the food and fuel industries, corrupted the government, withheld lawful wages, and discharged and employee without cause. If employers tried to organize, corporation leaders could resort to blacklisting, a method in which he would close a factory to break a labor movement before a union could form. The majority of citizens did not respond well to the unrestrained power; Gomper’s, What Does Labor Want, documents labor’s demands for the right to organize, adequate wages, and compensation for company’s negligence. In response to the people’s demands, Terrence Powderly founded the Knights of Labor, an organization which attempted to unify all working men and women. The Knights of Labor denounced â€Å"wage-slavery† and encouraged workers to combine their wages so that they could collectively purchase mines, factories, and stores. After declining in national importance, the American Federation of Labor (AFL), an alliance of skilled workers in craft unions, began to grow. The AFL opposed political activity not directly related to the union and advocated its â€Å"bread and butter† goals such as higher wages, shorter hours, and better working conditions. Over time, the AFL grew to be America’s most powerful labor union and in 1904, Samuel Gompers was recognized as the national spokesman for American laborers. While many people’s plights were alleviated by these organizations, some people still were devastated by the expansion of big business. George Rice’s â€Å"How I was ruined by Rockefeller,† demonstrates how Rockefeller’s monopoly on oil poked major holes in Rice’s wallet. Rice could only by the Standard Oil Company’s oil, as opposed his prior oil that was not only the same quality oil, but also, it was three cents cheaper. This practice exemplified the â€Å"American Rose Theory,† where in order for a gardener to have the best rose, he needs to cut all the other roses; in order for a company to be the best, it needed to eliminate all of its competition. This theory also plays into vertical integration, where a company buys out its competitors in order to ensure that it is the greatest. As a whole, the growth of corporations’ effects on the economy and politics were the main reasons for new philosophies pertaining to the social classes and new political demands and ideals. From the severe economic deflation, to the increased political tensions, to the birth of new political and philosophical movements, the impacts of growing big business on all aspects of post-Civil War American life are truly evident. Had mass production not contributed to agricultural innovations, then the economic deflation would not have had such a profound effect on farmer’s livelihoods. If the government was not controlled by large corporation leaders and senators aligned with trusts, then there is a large possibility that the Populist Party would have never been born. If the people were not perturbed by leader’s power, then labor movements such as the American Federation of Labor would not have occurred. Overall, the rise of big business completely changed the face and functions of American society.

Philosophical Definition of Justice: The Role of Accounting

Philosophical Definition of Justice: The Role of Accounting What is Justice? Justice means different things to different people. It is very much a culturally determined concept that requires an innate understanding of a particular person or group of people. For the purpose of this research paper justice is defined as the judgment and process involved with making something that is wrong or bad, right and good. Justice helps us as a society distinguish wrong from right and corrects what is wrong by making it right. But what is right and what is wrong? What is fair and what is just? If something is wrong or unfair, how should society make it right? Such questions have been asked since the beginnings of human interaction. Perhaps under a monarchy justice, for right or wrong, is more easily determined as it is simply what the supreme ruler (or monarch) feels is just or fair. Under a monarchy or aristocratic rule, there is only one ruler and what that individual feels is right, just, or fair, simply is and often cannot be questioned. However, within the realm of more contemporary political systems such as democracy, the ideology of justice, while arguably more fair, can be much more difficult to establish and understand. Democracy, at least in theory, grants the power to the people and therefore places the burden of justice or defining what is fair or equal upon the masses. Since different people have different belief systems they are often in disagreement on what is right or what is fair and have differences of opinion when it comes to justice. Without the aristocracy, justice becomes a very argumentative and ambiguous concept. Philosophy, the Various Schools of Thought, and their Influence on the Ideology of Justice Disagreements over what is fair (or just) have been around since the beginning of time, almost certainly since the very first of human interactions. At first glance we probably think we have a fairly uniform understanding of what justice might or should be. For example if someone commits premeditated first degree murder, most would probably agree the individual should be jailed and, depending on your belief system, either face a life sentence in jail or the death penalty. If someone embezzles money from their company, most would insist the individual should be forced to make restitution and face additional criminal or civil penalty. But even in the seemingly straightforward examples above, and within the realm of a relatively homogenous audience (those reading this paper), one can already start to see how complicated the ideology of justice can be. For example, some have very strong feelings about the death penalty and insist that no crime, even murder, would justify ending another persons life. Additionally, some feel that crimes such as embezzlement are a form of victimless crime and would never warrant a punishment as severe as jail time since no one individual had been harmed. (Hanlin 2004, pp. 527) Within the relatively straightforward scenarios above, one can already begin to imagine the diversity of opinions as to what is just and fair. Should the murder be murdered? Should the embezzler be jailed? What if he only stole the money to pay for chemotherapy for his dying wife? Luckily, numerous philosophers and historians have provided us with rich literature that helps us decipher the complex ideology of justice. In fact, it is only after studying and critically evaluating several of these philosophers, their different schools of ethical and moral thought, and the way they define justice that one can start to understand the differences in perceptions of justice around the world. The next sections provide brief introductions into several of the various schools of ethical and moral thought and provide some insight into the individual philosophers that have undoubtedly helped to shape ours and others understanding of justice. It is only after considering the various schools of thought that we can start to understand the differences in the perception of justice that exist around the world. Utilitarianism Jeremy Bentham (1748-1832) was a utilitarian and insisted that justice is doing what will produce the greatest happiness for the greatest number of people. (Justice a Reader pg. 9) The utilitarian school of thought considers the principle of utility as the basis of moral law. Bentham defines utility as whatever promotes pleasure or prevents pain. (Justice A Reader pg. 9) The major criticism / objection to Benthams utilitarian principals come from the perspective that maximum utility, or collective happiness, may come at the expense of violating individual rights. (Justice A Reader pg. 9) In order to refute some of the criticisms of Benthams utilitarianism, John Stuart Mill (1806-1873) argued that the idea of justice rests ultimately on utilitarian considerations but also requires a respect for individual rights. (Justice A Reader pg. 9) But even with Mills approach to justice, it becomes extremely difficult to choose and/or decipher between individual rights and the majority or maximum utility. This often leaves us with questions of where to draw the line between the greatest good for the majority and the protection of individual rights. Libertarianism Milton Friedman and other libertarian thinkers were advocates of free markets and critics of government regulation. (Justice A Reader pg. 49) Underlying their (libertarians) laissez-faire stance is the idea that each of us has a fundamental right to liberty – a right to do whatever we want with the things we own, provided we do not violate other peoples rights to do the same. (Justice A Reader pg. 49) Contrary to utilitarian thought, libertarians would never sacrifice individual rights for maximum utility or the benefit of the majority. According to the Libertarians, only a minimal government is necessary. In essence the government should only be put in place such that it enforces contracts, protects private property, and keeps the peace. (Justice A Reader pg. 49) Justice would ensure that we own ourselves and the fruits of our labor, and therefore, as the proprietors of our own person, each of us has the right to decide what to do with our bodies and our labor, with the money we earn, and the goods we possess. (Justice A Reader pg. 49) Justice would be the protection of those rights as well as the individual rights of others. The biggest challenges to libertarian policy usually come in the form of paternalist and/or redistributive laws. Paternalist and redistributive laws typically are enacted such that a society can tax the rich to help the poor. While utilitarian principles strongly favor such laws, Libertarians typically argue that such laws are a form of coerced charity that makes every person the property (perhaps even the slave) of the majority. (Justice A Reader pg. 49) Pure Libertarianism teaches that welfare is a violation of individual rights. Liberationists believe that while the poor should have every right to better themselves, that right should not come at the expense of anyones individual right to what they own or produce. Egalitarian A third school of thought that attempts to define the role of justice in society is egalitarianism. John Rawls (1921-2002) was often described as an egalitarian liberal (Justice A Reader pg. 263) and defined justice as fairness. Rawls believed that justice is a social contract in which people come together to choose the basic principles that will govern their society and proposed that the way to think about justice is to ask what principles would be chosen by people who came together behind a veil of ignorance that temporarily deprived them of any knowledge about where they would wind up in society. (Justice A Reader pg. 203) Accordingly, Rawls moral reasoning requires us to be abstract from the particular circumstances in which we find ourselves (Justice A Reader pg. 203), and justice is the first virtue of social institutions, as truth is of systems of thought. (Justice A Reader pg. 203) Rawls rejected utilitarianism and believed that certain individual rights are so fundamental that utilitarian considerations should not override them. (Justice A Reader pg. 203) However, contrary to Freidman and the libertarians, Rawls did not believe that the results of a free market are necessarily fair and was not opposed to the taxation of the privileged to help the poor. In Rawls opinion it would be acceptable, under certain circumstances, to take from the privileged as long as it were helping the underprivileged. Accounting and Justice Regardless of how you define justice or what school of thought you most closely relate to, it is clear the accountant plays a significant role in the establishment and preservation of justice for society. Accounting is the language of business (Bloomfield, 2008) and without it justice cannot exist. Since the beginnings of specialization, when humans stopped being self sufficient and started specializing, bartering, and trading, accounting has become a critical part of human interaction. In todays society accountants serve in many roles critical to the defense and preservation of justice. For example, in the U.S., IRS accountants ensure that citizens pay the appropriate amount of tax, forensic accountants provide investigative services for criminal and civil proceedings, and many of the FBIs anti-terrorist agents use their accounting backgrounds to trace terrorist funding. History of the Spanish Empire One only has to look back a few hundred years to see a perfect example of how the role of an accountant can protect and help preserve, or fail to protect and preserve, an entire civilization. In his book For Good and Evil – The Impact of Taxes on the Course of Civilization, Charles Adams describes how tax fraud lead to the demise of one of the largest and most wealthy empires found in modern times – Imperial Spain. Around the time Christopher Columbus discovered the new world (the 14th and 15th centuries), the Spanish Empire was the strongest empire in the world which has never been equaled in terms of size or money. (Hanlin 2004, pp. 529) It controlled significant portions of Europe, the Americas, Africa, Asia, and Oceania (Australia and the Pacific Islands), and at its peak Spains conquered overseas empire was the largest the world has ever known. (Hanlin 2004, pp. 529) However, in the 17th century the vast empire started to disintegrate. Contrary to conventional wisdom, it was not the English fleet defeating the Spanish Armada that brought down the Empire, rather it was tax evasion and revolt by the masses against the patronage system that ultimately lead to the bankruptcy of the empire. After several revolts from within the empire, and long civil war, the Spanish Empire was forced to increase taxes to pay soldiers to put down the various rebellions. As a result, many of the people in the colonies engineered what was probably the best system of fraud and evasion that history has ever known. (Hanlin 2004, pp. 530) When the Spanish authorities tried to tax goods that passed through the major ports, the Spanish businessmen created complicated schemes to have silver and gold shipped to alternate ports away from the customs officials, even laundering it through foreign countries. (Hanlin 2004, pp. 530) In order to avoid the Royal Fifth – a 20% cu stoms tax and a 35% convoy tax on good from the colonies, the Spanish businessmen transformed commerce into one massive smuggling operation by avoiding the authorities and therefore the taxes. (Hanlin 2004, pp. 530) The Empire tried to stop the smuggling and division of money and goods away from the taxing authorities but simply did not have the means to control and stop the smuggling and tax evasion. As a result, the overseas empire could not defend itself and stealing the colonies of Spain became an international sport as most of the colonies were lost to the British, Dutch, and eventually the United States. Contemporary Accounting and Justice Given its role as the language of business, accountings integral role in society continues to grow as global economies grow and become increasingly interconnected. World GDP has grown from $1.34 trillion in 1960 to $60.6 trillion in 2008. (The World Bank, 2009). The Association of Certified Fraud Examiners estimates that in the U.S. 7% of total GPD is lost to fraud and injustice. (ACFE, 2008) When applied to a global GPD of $60.6 trillion loses resulting from fraud and injustices are estimated to have been $994 billion in 2008. $994 billion is a staggering number but in fact may be understated as many developing countries face an even higher percentage of fraud due to the lack of infrastructure and the ability to combat fraud. According the Corruption Perception Index (CPI), the U.S. ranks 19th (with 1st indicating the least amount of corruption) out of 182 countries surveyed for the amount of perceived corruption within a particular country indicating that, on a global scale, losses probably well exceed the trillion dollar mark annually. So who is best equipped to protect and defend the innocent from the injustices of fraud? The answer is simple, the accountants around the world. Accountants understand the language of business better than anyone and therefore are best suited to be the defenders of justice and fight the injustices that exist across the globe. Just or unjust, they may have even been able to preserve the Spanish Empire. Distributive Justice Another manner in which accountants play an integral role in society is through distributive justice. Utilitarian principles have led to many governments and societal systems that incorporate and rely upon paternalist or redistributive laws. For example, the U.S. and many other countries tax their wealthy citizens and use the funds to run social support programs for the poor such as welfare, unemployment, section 8 housing, etc. Such programs are a form of distributed justice. Robert Nozick describes distributive justice as follows: In contemporary political theory, distributive justice is primarily about the allocation of income, wealth, and opportunity. (Justice A Reader pg. 263) If distributive justice does represent the allocation of income and wealth, than who other than that accountant, who understands the language of business and taxation, would be best equipped to establish and preserve distributed justice? Another example of distributive justice and the role that an accountant plays is the concept of price gauging. Michael Sandel uses a great example in his teachings at Harvard when discussing the events that often transpire in the aftermath of a hurricane. Often, in the days following a major hurricane, for example Hurricane Charley in 2004 and Hurricane Katrina in 2005, local retailers charge prices for common goods such as bags of ice and gas powered generators in excess of 1000% of their normal price. (Justice, 2009) Should such practices be considered simply the effects of supply and demand or is it injustice on the part of the retailer in the form of price gauging? Regardless of your opinion on price gauging laws, it is evident the accountant is best equipped to understand and determine whether or not price gauging exists and how to best allocate monies. Who other than the accountant would understand all the transactions taking place between retailers and consumers? In both cases above, the enforcement of paternalistic laws and analysis of price gauging activities, accountants are the ones that ensure monies are appropriately being collected and allocated, thereby defending justice as a society sees fit. Justice and the Role of the Accountant Globally Increasingly, corporations and businesses are taking on the global environment. This requires that accountants and auditors be able to identify the different risks associated with international interconnectedness and be able counteract these risks with the necessary precautions. The global environment adds additional complications for the role of the accountant and actually increases the responsibilities as the defender of justice. In a global spectrum, there are many different laws and regulations and thus, the role of the accountant changes depending on the environment in which the rules are generated. Culture is a huge influence on accounting regulation. Additionally, culture is intertwined within the market and political forces that help to shape the resulting accounting system. The different interaction of these forces in an environment helps to determine the place of the accountant in the economic system, which has a direct effect on the accountants role as the defender of just ice. Justice can only prevail in a society that embraces it. Perceived levels of corruption can be indicative of the state of the economy of a particular country which can help to define or determine the role of the accountant. If there are very few cases of fraud, but high levels of corruption perception it can be an indication that the appropriate level of justice is not being achieved. If enforcement of laws and regulation is inconsistent then a tougher approach may be needed to combat corruption. Transparency International states that in order to minimize corruption there needs to be strong oversight by governments, law enforcement, media, and the society. If a country is lacking oversight, corruption can continue to get worse. As a result, the role of the accountant in these environments would be limited since rules, laws, and regulations are not embraced and enforced. Regulation is only part of the battle. Change will only be effective if it comes from a commitment that is made by businesses and governments of all sizes. Stronger institutional oversight is needed across the world. There needs to be strict legal frameworks and more alert regulation by enforcement agencies in addition to accountants and auditors that ensure lower levels of corruption. As noted in an article issues by Transparency International, persistently high corruption in low-income countries amounts to an ongoing humanitarian disaster. According to the CPI index, China has improved over last year showing that their efforts to reduce corruption by enacting reforms, the implementation of forceful investigation, and intense sentencing have created less perceptions of corruption than before, but still remains a very serious problem. Norways score indicates that as a result of some serious scandals that have emerged over the last few years there is a significant problem in the private and public sectors. However, a growing number of cases being investigated and prosecuted demonstrates that they are at least trying to make headway. Italy is declining in the corruption index because of severe fraud and corruption that exist in the public health system and because of the recent arrests of politicians and public officials in the Abruzzo region. France also has also seen several cases of public officials that were connected to corrupt activities surface recently. Somalia, having the lowest CPI score highlights that there is a link between economic and political collapse. Additionally, Iraqs score of 1.3 shows the importance of establishing solid and functioning institutions capable of preventing corruption and implementing the rule of law. In all cases, the examples provide insight and indicate a need for regulation and an increased role for accountants because justice is not being found. Accounting Regulation Globally Accounting rules can indicate a lot about a country. Accounting rules are created in such a way that they fit the environment that they exist in, which varies across countries and cultures. If society wishes to protect the investor, the accounting system will have disclosure rules that enable investors to gain information and protect themselves. While some countries are developing regulations that contain investor protection improvements, in many cases much more work needs to be done. The manner in which markets function and the way politics are conducted greatly affect accounting systems and often lead to drastic differences across countries. The role of the accountant and, furthermore, the way that justice is enforced will also vary greatly amongst countries. Common law countries differ from codified law countries because common law countries have an independent body to interpret the law. Accounting rules in common law countries are determined by the private sector and require lengthy disclosure since there are no close relationships with corporations. However, code law countries require that corporations be heavily involved the government. The government often includes banks, labor unions, and major suppliers in rule-making decisions. As a result, transactions in these countries tend to be focused more on private information. There are institutional differences between all countries. Institutional differences enable economic and accounting systems to differ, thus the role of the accountant and the justice that results will differ amongst these countries. Accounting regulation in Germany allows more discretion on the accountant because it is written in more general terms. However, in France the regulation is more rigid, enables less discretion, and thus provides less wiggle room on the part of corporations. In Switzerland there are very few disclosure requirements, which can facilitate the reporting of smooth earnings through the usage of hidden reserves. Further, some accounting systems are difficult to compare because they do not fit within any particular mold. For example, the accounting system in Finland was created specifically for use by the foresting industry. By looking at international comparisons of accounting systems, it is evident there is no single way of performing accounting. As a result, the accounting rules are different and change to become an integral part of the markets and politics of each country and culture. Market demand affects the financial statements because the corporations must pay to prepare them. The political environment is important because the government has the ability to control regulators and possibly interfere with regulation. In order to perform and understand the different accounting processes, accountants must be aware of the different forces that exist in a particular country. By being aware of the different forces, accountants will be able to more aptly ensure that justice prevails in the country they operate. As evidenced above, accounting regulations vary across countries, time, and cultures which causes significant variations in the role of the accountant. While countries have been extending efforts to strengthen accounting rules and oversight, this alone cannot and will not prevent future fraud. (Leuz, 2002). But there are many benefits to implement strong laws and enforcement in order to protect shareholders rights. U.S. firms are not the only ones experiencing problems, as many firms globally are suffering from accounting irregularities. Some countries experience self-dealings and misappropriations of profits because of weaker legal measures. Weak legal measures create a greater incentive to manipulate the financial statements to conceal poor business performance. Manipulation is less apparent in places where outside investors have legal rights to vote out corrupt managers. However, manipulation is predominant in places like Austria, Italy, Germany, Southeast Asia, South Korea and Ta iwan, because they do not have investor protection. East Asian Perspective The East Asian countries, Hong Kong, Malaysia, Singapore, and Thailand can help accountants see the way that accounting standards interact with the incentives of managers and auditors. (Ball, Ashok, et al, Incentives versus standards) The accounting standards in these countries come from a common law environment. Common law countries generally create high quality financial reporting. However, in these countries the preparers incentives generate low quality financial statements. The preparer incentives again, depend on the market and political forces and how these forces interact with one another. Market forces are dependent on the demand for high-quality financial reporting. The political forces depend on the government involvement in the creation and enforcement of the regulation. The interaction of these forces with the accounting system can drastically change the role of the accountant in these countries. The standards themselves are viewed as high-quality, but the institutional s tructure creates incentives for preparers incentives to issue low-quality financial reports. Financial reporting in East Asia generally exists with an incentive structure that is similar to a code-law model. However, the East Asian countries do not follow that model. Their governments have code-law reporting incentive features, but also have indications that the environment reduces the financial reporting quality. The large amount of family-owned businesses and enterprises is a cause for the low need of quality financial statements. One family generally owns investments that are inter-related. These networks are commonly referred to guanxi networks. These networks attempt to take away the demand of required disclosures and timely loss recognition and it also reduces the communication required with stakeholders. The extent of government involvement in the standard setting and the financial reporting practice differs across these countries. Political factors can create an incentive to hide large profits and losses. The political environments in these East Asian countries have a tendency to want companies to succeed, so they recommend companies hide losses. They also are afraid of other countries becoming involved in their practices because they do not want to be held accountable for any misstatements. The companies are also expected to report smooth earnings, which reinforces the desire to report, cover, and hide losses. Litigation is minimal in these countries since there is a large incentive to hide earnings, which the government reinforces. There have been very few cases of judicial actions in these countries. Audit quality in these countries is poor primarily due to lack of auditor independence. The influence and independence of the accounting profession is an indicator of ineffective enf orcement of accounting standards. Considering the financial incentives for managers and auditors there is a greater incentive for reduced timeliness and conservatism in accounting earnings. Fraud is continuing to go undetected in Hong Kong. Although there is a 22% incidence of fraud, much more is expected to be going on given the different forces that are currently having an effect on the country. As a result, currently more scrutiny is being given to the monitoring of financial transactions and corporations are beginning to make it a priority. There are currently programs that are offered for certification in forensic accounting, which is having an impact on fraud detection. Most of the fraud cases that exist in Hong Kong are internet banking fraud, computer fraud, misuse of corporations credit card, and electronic funds transfer fund. There is a need for more forensic accountants in Singapore in order to ensure sufficient justice as many significant fraud cases are going undetected. Two important fraud cases involved Fibrechem Technologies and Oriental Century. In the Fibrechem Technologies audit, Ernst Young Singapore were not certain of the cash and trade debtor balance. KPMG had the same problem with Oriental Century. Another notable case is one in which a Singapore monk, who was in charge of Singapores well-known charities, received 10 months in prison for committing fraud. In Malaysia, the role of accounting in the fight for justice is very small. Crimes are beginning to become more and more complicated and controlled but forensic accounting is viewed as a service that only larger companies can afford. This makes catching fraud more difficult. Cases that are investigated are generally handled by the Bukit Aman Commercial Crime Division. This group was able to catch a large fraud that involved the CEO and two others of Transmile Group Bhd for publishing misleading financial statements and has often been called Malaysias Enron. Fraud and forensic accounting is a relatively new topic in Thailand. According to an Ernst Youngs global survey, more than half of the companies in Thailand have suffered significant fraud. The management of the corporations was responsible for over half while employees ranked second, responsible for 45% of the fraud incidents reported. Asset misappropriation was the biggest concern. (MPA Program: Forensic accounting project) The commercial crimes in Thailand are becoming more and more complicated and organized. Forensic accounting is used to combat this to an extent, but is only utilized in the public sector. It is also noted in Thailand that there remains an enormous amount of well documented corruption related to the government amounting to billions of US dollars. There are many cases where Thailands auditor general, Jaruvan Maintaka, was able to bring about cases against members of the government but there are even more cases linked to the military involving loans from politicia ns. Chinese Perspective This accounting profession is still at the early stage of development in China, and a lack of skilled professionals creates problems for regulators. To a large extent the accounting standards and practices in China lack conservatism Doupnik and Perera note in their International Accounting textbook. There are also no sound interpretations of the relevant requirements that need to be implemented to have an effective accounting system. The theory of true and fair presentation and transparency may not be clearly understood by Chinese accountants. Until the 1980s, those who carried out accounting work were not held in high regard which had a very negative effect on the development of the accounting profession in China. Unlike in other countries, accounting and auditing have taken different paths in their development as rival disciplines with the support of different government agencies. However, there has been some growth in the accounting profession due to the recent economic reform pro gram and the demand for financial information from investors has increased. There are many fraud cases evident in China. One high-profile case that deserves mentioning was with Zhu Xiaohua who was the chairman of state-owned company, Everbright Group. Zhu was convicted to 15 years in prison for taking $500,000 in bribes. These bribes were taken between 1997 and 1999. The bribes were for the purchase of shares in a company that resulted in large losses. Another example of fraud in China was when a business woman, Du Yimin, was sentenced to death for running a Ponzi scheme that cheated investors out of YUAN700m ($102 million). (Lin, 2009) According to Lin, the Chinese Ministry of Public Security has been stepping up such prosecutions and says there are now 1,416 similar cases open, involving YUAN10bn ($1.5 billion) in investors money. In China it is still possible to receive the death penalty for fund-raising fraud, however, if a Chinese person is charged with collecting money illegally from private investors, the maximum sentence is 10 years in prison. In Chi na is evident that ethics are not being followed across the board. Japanese Perspective Japan also differs from other cultures and has a different role of the accountant and effectively different need for justice. The Japanese attitudes towards external auditors and the audit function are different from others. This is due to the cultural value orientation of not trusting someone from outside the group. Companies are not under pressure from their main providers of finance to disclose information publicly and companies are reluctant to provide information voluntarily. As a result, the a