The Role Of Minor Characters In A free essay sample

Separate Peace Essay, Research Paper Without the minor characters the narrative # 8220 ; A Separate Peace # 8221 ; would be losing major points and it wouldn? t tally swimmingly. The minor characters in the narrative play an of import function in the manner the narrative falls together and in doing Finny to decease. The minor characters in this narrative set up sort of props for other things to go on in the narrative. For illustration Brinker? s struggle with Gene. The first portion of the struggle begins in the butt room where Brinker brings Gene after Finny has his autumn. Brinker tries to state everyone that Gene in fact did strike hard Finny off of the tree. Gene gets out by doing up a brainsick narrative but he is still huffy at Brinker for this so he must acquire even. So subsequently on in the narrative, at the winter carnival, Gene gives Brinker a ground to keep a stigma against him. We will write a custom essay sample on The Role Of Minor Characters In A or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Gene, caught up in the exhilaration, and acquiring back at Brinker for the butt room incident, pours some cider down Brinker? s pharynx. This cyder about choking coils Brinker which causes him to be angry at Gene and he must acquire even with Gene subsequently. So even later in the narrative, as his retaliation, Brinker sets up another test about Gene? s forcing Finny off of the tree. He gets everyone into his # 8220 ; # 8221 ; tribunal room # 8221 ; to watch the test and he tries to turn out that Gene did in fact push Finny away. The consequence of all of this retaliation and the consequence of Brinker? s being is that Finny finds out the truth which is that Gene did strike hard him out of the tree on intent. The major consequence is that Finny dies because of Brinker. So Brinker, being a minor character, has the function of partially doing Finny to decease in the terminal. If it wasn? T for Brinker, Finny would hold still been alive. Minor characters besides add secret plan and volume to the narrative and maintain it alive. For illustration Leper? s traveling to the war. When Leper goes to the war, it is brought as a surprise. This is because Leper is non expected to be a war traveling type of cat. Leper is a quiet, non athletic cat, doing him non a really ideal war individual. Brinker would hold been expected to be the first to enlist in the war because he is so large and athletic. This is one portion of the minor characters adding secret plan to the narrative. Another portion is Leper? s really in writing description of the war to Gene. This makes the war seem really existent in the narrative. The most of import thing Leper does to lend to the narrative as a minor character is that he is besides to fault for Finny? s decease. Brinker calls Leper into the â€Å"court† to depict what he saw when Finny fell out of the tree. It was during Leper? s description of how he saw Gene bouncing the limb when Finny realized the truth and had his 2nd accident on the stepss, which lead to his decease. So Leper can be said to be portion of the ground Finny dies, and at the same clip he adds secret plan to the narrative in how he goes to war. If Leper wasn? T in the narrative, Finny would hold still been alive because Brinker wouldn? T be able to turn out that Gene was guilty and Finny wouldn? Ts have run out of the tribunal to hold his 2nd autumn. The minor characters in this novel are besides used to for-shadow things. For illustration, When Doctor Stanpole turns out the visible radiation in the corridor. When Finny finds out about Gene? s knowing forcing him off the tree, he runs and falls down the steps. Dr. Stanpole comes to analyze him on the steps. Gene stays back out of the manner so that Finny doesn? t acquire all worked up and ache himself once more. Once everyone is gone but the physician, Gene approaches him at the chapel doors, and attempts to inquire him what? s incorrect. # 8220 ; It? s the leg once more. Broken once more. But a much cleaner interruption I think, much cleansing agent. A simple break. He found the light switch and the anteroom was plunged into darkness. # 8221 ; Doctor Stanpole is used in this portion of the narrative as a for-shadow to Finny? s decease. The for-shadowing is when the physician says that it? s a simple break, and turns out the visible radiations. The darkness for-shadows decease. The physician is besides set up to be portion of the cause of Finny? s decease. The physician is the 1 who tries to run on Finny? s bone and put it by traveling it. But the physician does something incorrect. Bone marrow flights from finny? s bone, acquiring into his bosom and killing him. So the physician is one of the minor characters and he is used to for-shadow Finny? s decease, besides he is portion of Finny? s decease. This makes him an of import portion of the narrative. If Doctor Stanpole wasn? T in the narrative, there wouldn? t be any for-shadowing of Finny? s decease, and Finny might still be alive because a different physician would hold had to make the operation and he may non hold done the same error. Without the minor characters of this narrative, Finny would likely still be alive and the narrative would be missing some of the for-shadowing of Finny? s decease. The minor characters in # 8220 ; A Separate Peace # 8221 ; play of import functions in how the narrative falls together and how they all cause Finny to decease in the terminal.

The Sirens of Titan essays

The Sirens of Titan essays Throughout the novel, there are events and characters which have definite parallels in modern world religions such as Christianity. The trials and tribulations of Malachi Constant, and perhaps even other characters in the novel, and the story of Jesus as laid forth in the bible seem to possess similar aspects. Before delving into the specific areas which may contain parallels, perhaps it would be best to consider what the areas in the novel are being compared to: Jesus and his life. Roughly twenty years ago, a movement began in the religious community in which theologians and historians alike began an attempt at separating the "historical Jesus" from the Jesus found in the bible. What has slowly become apparent is that the Jesus found in the bible is much different than the actual man. In essence, what is seen in the bible is an image of Jesus, rather than the real Jesus. This concept of image vs. reality in religion is also reflected in The Sirens of Titan. But who c! reates this image? In the case of Jesus, religion was the force which began to interpret his life and present him as something other than he was. In The Sirens of Titan, a similar image-creating force continually appears where one would instead expect to find the "God" to Malachi's "Jesus"; religion is substituted for God in the novel. As presented in the bible and the Catholic church, Jesus was the son of God. He was the wisest of men, capable of walking on water, healing the sick, blessing the lives of men and guiding the way to eternal happiness in the kingdom of heaven. Sent to earth to preach the word of God and help men learn to lead better lives, he willingly suffered, even gave his life, for mankind's sins so that man may be forgiven in death and allowed to enter into God's heaven. Yet, consider the source of this information for a moment. These are not the words of Jesus himself, but rather interpretations of Jesus by those who followed him. A v...

Andragogy Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Andragogy - Research Paper Example The seven steps to creating a learning planning for adults is called the progress model which means that solving problems is the focus of how learning is accomplished. The following paper will examine the assumptions that define andragogy and the meaning behind them as they support adult learning and the differences between adult and child level learning capacities. The origins of andragogy can be traced back to a German educator in 1833 who used the term to define adult education from child education. Alexander Kapp created the term which specifically means man-leading, which is in contrast to the term pedagogy which means child-leading. In the 20th century American education theorists defined three different types of adult learning. The first is andragogy, the second is self directed learning, with the third being transformative. Andragogy is used as a description of adult learning as a concept in which the learner is motivated by a series of assumptions that end with the learner developing solution to problems in order to learn in the context that an adult learns best (Melik & Melik, 2010, p. 108). Defining andragogy is a bit difficult as it has been presented through a variety of different ideas and is therefore not quite a firm theory through which to filter ideas. Andragogy was originally presented with three assumptions. Some criticisms of the ideas behind andragogy is that it is focused on the individual and not a critical evaluation of the social perspective on adult learning. The concept of andragogy has been correctly criticized for not informing the social perspective, but Knowles suggests that it does not have to promote the social perspective in order to have value in developing a structure of ideas about adult learning. One of the main proponents of andragogy as a theory of learning for adults is Malcolm Knowles. Knowles introduced the idea in the 1970s in response to the fact that most theory on learning was focused on

RELIGION IN PROMETHEUS Essay Example | Topics and Well Written Essays - 1000 words

RELIGION IN PROMETHEUS - Essay Example We are then prompted to ask, what is the connection between science and religion? The key to Prometheus is the spoiler alert. In its proposition, the engineers with their religion of self-sacrifice are said to have seeded life on earth and elsewhere. Inferring from the film, the crucifixion of Jesus about 2000 years ago is said to have prompted a civil war among the engineers. The theme of the war was founded on the meaning of the Cross Event as practised on earth. Ridley Scotts Prometheus has become the most debated film of the summer. It is beautiful and significant and presents human questions that appear the most primary of the time (Hey, 2008). However, whether the questions are asked well in the film and if the responses given out of that are satisfactory is debatable. One of the most controversial and intriguing thematic concern of the films is the involvement of an overt discussion of faith and science. The character of Dr Elizabeth is a scientist whose father was a missionary in the Catholic Church. The controversy arises in her character. The argument is pegged on the fact that she maintains her religious faith despite her argument for the evidence that an alien ancient species had used genetic engineering to create humanity in its image. Instead of questioning the concept of a supernatural creator, Elizabeth shifts her belief to the credence of an intergalactic God who made the creator species. The 1968 ‘Chariots of the Gods book by Erich Daniken promotes the pseudoscience ‘ancient astronaut theory (Juhant & ZÃŒÅ'alec, 2011). It is quite interesting to imagine how the scientific community would react to Scotts move to embrace this approach. However, it would be more interesting to contemplate the reaction of the religious communities to its plotline. The belief in an external force that plays a role in the creation of humanity could be a concept that has the potential for both anger and delight among the religious groups. It should be

Math project Essay Example | Topics and Well Written Essays - 500 words

Math project - Essay Example I considered various factors, including my family expenditure in every month. Finally I came to a conclusion that I could afford to purchase a Honda CR-V within a period of sixteen months. I borrowed a loan from one of the banks in our country. I made this decision with considerations to the costs and interest payments. I also considered down payments, trade in allowances and other debts. This was not the only payment I had to make, thus I allocated an affordable amount to this budget. I had some rent, insurance and taxes that needed to be paid within every month. I therefore had to limit my debt payments to less than 45% of my monthly gross income. My entire household earns $5,000 in terms of gross wages every month. 24% of this amount was spent on rent. This is approximately $1,200. After paying this, only $ 2,550 remains. I still needed money for insurance, groceries, fuel and other household expenses. I decided to budget 20% of my total earnings to the purchase of the car. This meant that I had to set aside $ 1,000 for purchase of the car. The car is one that I can finance for not more than $2,000 per month. I could not spend more than this amount on the car since I needed to cater for all the other needs. I have a family to provide for alongside all other requirements in life. The amount that was hereby allocated to car payments included insurance and registration fees. The car selected is a front wheel drive and costs approximately $31,600. I chose this car since it was affordable for me then. The car also favored my taste and preference. A front wheel drive car is cheaper than a four wheel drive. I had to borrow $32,000 from the bank. This was the lowest amount possible depending on the situation at hand. In making this decision, I had considered all factors, including the total payment, loan term and interest rate. I tried to make the initial

Reflection on Becoming a Teacher

Reflection on Becoming a Teacher I have always had aspirations to be a Primary teacher. Although I am relatively new to the profession I am ] However despite the challenges that face me I am trying to remain positive and make the best out of this situation Before I started writing I felt the best start way to reflect on my practice was to conduct a SWOT Analysis (Strengths, Weaknesses, Opportunities Threats) to analyse my CPD opportunities in a way to focus on my goals and reflect on my practice so far. (See Appendix 1) By doing this I was able to highlight what I believe to be important and factors that I would like to improve on. I will now look at the political issues affecting education in Scotland, current research and how each have had an impact on my own learning. From this I will then review my position and set my goals for the future. The Political Position Harold Wilson the former Labour P.M. once said: A week is a long time in politics First Minister Alex Salmond discovered to his dismay the meaning of this quote in the first week of December last year. On Tuesday the 1st December 2009 Fiona Hyslop was redeployed from her position as Education secretary marking the first change in the Scottish Government Cabinet since the SNP came into power over two years ago. (Swanson 2009) The question is what happened? Alex Salmond made this decision only days after the Scottish government statistics showed a fall in teacher numbers of 1,348 over the past year, despite his plea to increase them. Fiona Hyslop has suffered a lot of criticism as education secretary the main reason being her failure to deliver the SNPs biggest education pledge of lowering primary 1-3 class sizes to 18. The final straw was Ms Hyslop threatening to centralise education taking power away from local authorities. The opposition parties also threatened a vote of no confidence in the Education Secretary if the First Minister did not do something to deal with the situation- a threat that could not be taken lightly. (Macleod 2009) By the 8th of December the SNP Government and the new Education Secretary Mike Russell faced its first challenge an enquiry into the class sizes pledge a major part of the SNP 2007 manifesto was called into question of whether or not the pledge was deliverable in their time in office. As if the current situation wasnt bad enough on the 11th Dec 2009 the General Teaching council published their report of probationers gaining employment after their initial year and their findings were not encourage able. The report stated that out of teachers surveyed only one teacher in five (20.2%) gained a full time permanent job after completing probation this summer and a significantly greater number of new teachers more than 1 in 4 have been able to gain employment as a teacher at all. Commenting on this report EIS General Secretary Ronnie Smith said The fact that so many of our newly qualified teachers are unemployed or under-employed on very patchy, short-term, contracts is a tragedy not only for these individual teachers but also for Scottish education and its pupils. (EIS 2009) Current Research and Personal Experiences Every aspect of being a teacher draws on both your professional and personal resources and values (Moyles and Robinson 2002 cited Asprey, Hamilton and Haywood 2002) Watzke (2007) amongst others talks of stage theory in teaching stating that there are distinct changes in a teachers thinking throughout his or her career. Fuller (1969) was one of the first to comment on this matter and suggests that in the beginning teachers are not concerned about teaching but their own survival. This stage known as self concerns e.g.. Can they survive and pass their probationary year? Later in their career Fuller stated the focus is on actual performance as teachers calling this stage task concerns. This makes sense as it is only natural once you have confidence in yourself to then focus on improving your learning experiences. The last stage after successful teaching the focus then moves on to having a meaningful and positive influence on their pupils which is known as impact concerns. As teachers learn and grow in the teaching profession they learn what works and what does not and this is something that comes from experience therefore it makes sense to follow a path like Fuller suggested. All teachers are very different and each have their own unique learning style. However, one thing what I would hope all teachers would have a shared value is the belief that the children are the most important part of their job and is their job as teachers to get the best out of the children they teach. As humans we all have our own values as individuals and as teachers. Eisner and Vallance (1974) talk of three main dimensions on which varied value positions are held. They suggest that that they are best represented as continua: Individual society This is the concept of whether education should be geared to meet individuals needs rather than educational terms being planned to meet the needs of the society. values skills This is the concept of whether education should focus on developing individuals sense of values in a moral ethical context, or on developing their skills. adaptive reconstructive This is whether education should prepare children to fit into the present society, or strive to change and in turn changing society. ( Eisner and Vallance 1975 cited in Pollard 2005) By looking at these three dimensions, we can perhaps see where our own values fit in. Pollard (2005) like Watzke (2007) talks of how teachers change and adapt as they gain more experience throughout their career. Pollard (2007) uses this example; a newly qualified or student teacher may place their self at the individual extreme of the first dimension placing more importance on skills extreme and feel more comfortable with the adaptive extreme of the third dimension. However, as time goes on and more experience is gained opinions may change. Being on supply I am able to see good practice in many different schools in my area. I also have the opportunity to be flexible and work in different establishments Nursery, Primary and the Additional Support Needs (ASN) sector. Working on supply you get to know particular schools and soon realise the schools that are nice to work in and the ones you may want to steer clear of. The question is how do we know this? What makes something feel like this?   I think what it comes down to is the culture of each individual school. Culture is both a dynamic phenomenon that surrounds us at all times, being constantly enacted and created by our interactions with others (Schein 2004 p1) Every organisation whether they realise it or not has their own unique culture. Being in so many different schools you come across just how different the working environment can be from school to school. The tricky part is being able to gauge the culture and act accordingly because what wouldnt be an issue in one school could be in another. The most popular example is the staff room. If it is my first time working in a particular school you have to gauge the environment and try to follow suit for example the seating arrangements, the biggest mistake you can make is to sit on someone elses seat if this happens you may either depending on the school get asked to move or be given the evil eye for the rest of the day. Another example especially in a big staffroom is when you sit down and other groups come in after and sit in little groups and you are left in the middle on your own twiddling your thumbs. To be on the safe side I usually wait until everyone is in the staffroom and then ask is it ok to sit in a particular seat. Sometimes you ask Is it ok to sit here?   To which the reply will be Oh yes you dont need to worry, we dont have particular seats in here but then you realise that every break time and lunch all of the staff remain in the same seats. Therefore culture is so in built they dont even realise its there but from an outsiders point of view it is more apparent. Once youve got your seat the next obstacle is talking to people. As soon as you walk in to a staffroom you can immediately sense the ambience, it is hard to explain but it is very apparent. As noted above you soon realise what schools you prefer to be in and those you arent as keen on, because in some schools you are only the supply teacher and you can sit and be ignored. On the other hand you walk in to some schools and you immediately feel a good atmosphere and although you still go through the same ritual in the staffroom asking where to sit you dont feel as apprehensive as the staff talk to you and make you feel welcome and generally seem interested in you as a person. Although I dont currently have a base school I do have schools where I work in more often. One such school is the school I worked in during my probationary year. Looking back it is funny how your first impressions of a place can be somewhat different after you have worked in a place for a while. The dynamics of a place can be very different on the outside than they are on the inside. NEED TO ADD MORE HERE On the whole my probationary school is a very good place to work on and portrays an ethos of respect and supportiveness. During my time in the school I had two very good mentors who I could always go to when I needed help which was the case for  most  of the staff in the school. However, I found out very quickly who I could ask advice from and who not to bother. My class had a lot of problems and was one Continuing professional development (CPD) is now an obligatory and accepted part in the contracts of all teachers who teach in Scottish schools. 35 hours worth of professional development activities is required over the course of the year. Teachers decide on what goals they would like to achieve over the school year and tailor this around what courses they will attend. With the advent of the Curriculum for Excellence (CFE) the Government is proposing CPD opportunities to be more specific and clearly linked to the priorities of the CFE. The biggest study carried out on CPD in the early stages of teachers career was by Draper et al., 1991, 1997, 1998 The Scottish Study of Probationers: 1988-1991 and 1995 -1996.   The research followed a group of teachers as they completed their probationary year. The researchers hypothesised the CPD would be at the fore front of the probationers activities and believed they would regard it as a priority. However, what they did find was probatio ner teachers stated that they spend more time proving to others that they could do their job rather than trying to further develop their practice. From a personal experience this is something that I myself can relate to. From the minute you walk into a school as a probationer you (unconsciously in some cases) are being judged for competency. This idea also ties in with Fuller (1969) first stage of self concerns teacher are concerned with their own learning and the thoughts of others around them. Draper et al also found that the teachers who completed their probationary year on a supply based method was more likely to threaten their development as they were not in the same place for any one time. Results showed that the second cohort 1995/96 was more satisfied with their professional development experiences than the first cohort 5 years previous to them. However, those teachers who completed their probationary year through short term contracts reported lower levels of satisfaction an d perhaps have an impact on their practice in the future. As one of their participants in the study commented: The effect of short-term contracts on initially keen and dedicated staff is disastrous. Morale, dedication and professionalism quickly evaporate. (Draper et al., 1997, cited in GTCS 2006) This is not surprising as the chances of those teachers being in a position to partake in many CPD sessions are rather low as what school nowadays would fund a place on a course for example for someone who a) isnt a permanent member of staff and b) probably wont be in the school long enough for the training to benefit the school. Without a doubt this will have an effect on a teachers morale if little or no opportunities to develop present themselves. I myself find myself in a similar position a supply teacher the professional development opportunities are little or none. (Draper et al cited in GTCS Research Jan 2006) It may sound clichà © but for as long as I can remember I have always wanted to be a Primary teacher. I applied for Primary Teaching in 6th year at school however I was not successful. Teaching for me at the time had been my only option and at the time I was devastated but soon realised that I could apply again. I then went on to complete a B/A honours degree in Psychology at the University of Psychology and then went on to the Post Graduate Primary course at the University of Paisley. Looking at my strengths I believe teaching ICT seems to be one of them. ICT is something that I enjoy and is something that the children always respond well to. It comes very natural to me given the fact that I have grown up using computers. This is probably why the children enjoy it as they can see that is something I love doing and this in turn enthuses them. In my probationary school I led an in service on Activ Primary for my colleagues who were either new to the IWB (Interactive whiteboard) or were still puzzled after attending the course on Activ Primary. By doing this I felt good as it felt like I was giving back to the school by supporting colleagues rather than being supported all the time. Even now as a Supply Teacher I carry my pen drive around with me which has along with many other things ICT activities. Teachers in different schools often ask me where I get my resources most of which are from the internet. A recent example is an interactive advent calendar Power Point w hich I use with the children in the lead up to Christmas. Although I do feel that ICT is a strength of mine like everything else I am constantly learning new ideas and will continue to learn. Looking at the SWOT analysis I have some experience using Active Learning in the upper school I would like to gain experience in using active learning in the early years. As a whole one of my goals is to try to keep abreast of current developments in early years education especially in light of the CFE. I recently was given the opportunity to attend an in-service in Story Grammar one of the schools in which I do supply in. I found this to be very interesting and very beneficial in the early years. By attending this course this prompted me to look more closely into the curriculum where Story Grammar came from Key to Learning Curriculum and I purchased the Curriculum book by Galina Doyla. I have tried to use some of the ideas from the book in my work in the Nursery. Obviously just now I only volunteer in the Nursery my first and foremost goal for the future would be to gain a permanent job in early years. REFERENCE LIST Asprey, E., Hamilton. C Haywood.S (2002). PGCE Professional Workbook Professional Issues in Primary Practice. Exeter: Learning Matters BBC News. (2009). Demoted SNP education secretary endorses successor. Available: http://news.bbc.co.uk/1/hi/scotland/8388141.stm). Last accessed 4th December 2009. EIS. (2009). Collapse of jobs for new teachers is damaging pupils education prospects says EIS. News release Available: http://www.eis.org.uk/public.asp?id=431dbase=3. Last accessed 15th December 2009. GTC SCOTLAND RESEARCH. (1996). Developing Teachers: A review of Early Professional Learning. Available: http://www.gtcs.org.uk/Research_/publishedresearch_/CPDresearch/research_cpd.aspx. Last accessed 20/12/09. Macleod, A. (2009). Fiona Hyslop stripped of education role in SNP Cabinet. Available: http://www.timesonline.co.uk/tol/news/uk/scotland/article6939026.ece. Last accessed 10th December 2009. Pigge, F.L. and Marso, R.N. (1997) A seven year longitudinal multi-factor assessment of teaching concerns development preparation and early years of teaching, Teaching and Teacher Education 13(2): 225-235. Pollard, A, Collins, J, Maddock, M, Simco, N, Swaffield, S, Warin, J Warwick P (2005) Reflective Teaching (2nd edition) London: Continuum Schein (2004). Organizational culture and leadership. (3rd edition) San Francisco: Jossey Bass. SNP. (2007). SNP 2007 Manifesto. Available: http://www.snp.org/node/13534. Last accessed 11th December 2009. Swanson. I. (2009). Fiona Hyslop sacked. Available: http://edinburghnews.scotsman.com/politics/Fiona-Hyslop-sacked-as-Education.5871555.jp. Last accessed 4th December 2009. Watzke, J.L. (2007). Longitudinal research on beginning teacher development: Complexity as a challenge to concerns-based stage theory. Teaching and Teacher Education. 23 (1), 106-122.

Working to Stop the Slaughter :: College Admissions Essays

Working to Stop the Slaughter    Gunfire kills 30,000 Americans every year. Gunfire disproportionately kills the young. Fifteen to twenty-four-year-olds are far more likely to die in gun murders and accidents than the average American. (Center for Disease Control) People in their early twenties are also more likely to use a gun to take their own life. In 1998, gun violence killed 4,476 18 to 22 year olds. In other words, gunfire kills 13 people in our age group every day. Every day, students like us mourn friends, classmates, siblings, and childhood playmates who died from gun violence. We have volunteered our time in schools where students struggle to learn because of the preoccupying threat of gunfire. Duck and cover has made a comeback. Our generation is learning to cower under our desks- not in fear of Soviet bombs but in fear of neighborhood arsenals. There are common sense solutions that work in Canada and Europe. Our elected leaders compound the daily tragedy when they choose not to act.    All it takes is some common sense. We can start by treating guns more like cars. Guns are exempt from the product safety regulations that govern everything from automobiles to power mowers to teddy bears. The gun industry, like any other industry, needs to take responsibility for the risks it creates. A government investigation helped prompt the Firestone recall. No government agency has similar responsibilities to investigate and respond to defective guns. Gun buyers have responsibilities as well. People who own dangerous products, like cars and guns, have the responsibility to learn to operate them safely and get a license.    Generations of college students have spoken out against injustice. Their efforts forced change. Students took to the streets to call for an end to the Vietnam war. The Freedom Riders spearheaded the civil rights movement. Our age group bears the brunt of the gun violence epidemic. When guns kill 30,000 Americans a year while Congress stands by and does nothing, it is time for our generation to speak up. We need to tell the stories of the people behind the statistics -- the lives full of hope and promise cut short by gunfire.

Attachment Theory Essay

Attachment theory describes the dynamics of long-term relationships between humans. Its most important tenet is that an infant needs to develop a relationship with at least one primary caregiver for social and emotional development to occur normally. Attachment theory explains how much the parents’ relationship with the child influences development. Attachment theory is an interdisciplinary study encompassing the fields of psychological, evolutionary, and ethological theory. Immediately after World War II, homeless and orphaned children presented many difficulties,[1] and psychiatrist and psychoanalyst John Bowlby was asked by the UN to write a pamphlet on the issue which he entitled maternal deprivation. Attachment theory grew out of his subsequent work on the issues raised. Infants become attached to individuals who are sensitive and responsive in social interactions with them, and who remain as consistent caregivers for some months during the period from about six months to two years of age, this is known as sensitive responsiveness. When an infant begins to crawl and walk they begin to use attachment figures (familiar people) as a secure base to explore from and return to. Caregivers’ responses lead to the development of patterns of attachment; these, in turn, lead to internal working models which will guide the individual’s perceptions, emotions, thoughts and expectations in later relationships.[2] Separation anxiety or grief following the loss of an attachment figure is considered to be a normal and adaptive response for an attached infant. These behaviours may have evolved because they increase the probability of survival of the child.

Client Understanding Paper

University of Phoenix ACC/541 Client Understanding Paper As per your request of an analysis of the following topics: Adjusting lower of cost or market inventory on valuation, Capitalizing interest on building construction, Recording gain or loss on asset disposal, and Adjusting goodwill for impairment. The Financial Accounting Standards Board (FASB) established clear guidelines addressing the items mentioned above. I will outline that FASB generally accepted accounting standards (GAAP) affect each area, and how these improvements to the company will benefit the company’s financial health (FASB, 2010). The methods of inventory valuation are different according to companies, but at the end of the day the chosen method should be consistent each year according to the general accepted accounting principles. A manufacturing company will generate inventories for finished product, raw materials and work in progress, so lowering the cost of market inventory can be very intimidating and consuming. Inventories and prepaid expenses present some additional valuation issues. With the emphasis on net income reporting, the inventory valuation process has become secondary to the matching of expired inventory costs to sales. The use of any of the acceptable inventory flow assumption techniques prescribes the amount that remains on the balance sheet, and it is likely that each of these flow assumptions will result in different inventory valuations in fluctuating market conditions. In addition, the accounting convention of conservatism requires that a lower of cost or market valuation be used for inventories (Schroeder, Clark, & Cathey, 2005). Using the first-in-first out (FIFO) or the last-in-first-out (LIFO) method is the perfect way to identify the cost of each inventory item. â€Å"A valuation method (e. g. LIFO, FIFO, average cost and specific identification) is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. † LIFO is not commonly used because the last goods purchased are the first to be sold. The inventory at the beginning of the year will have the earliest goods purchased acquiring a valuation of an early price. FIFO is better used for lowering cost especially during periods of increase prices. It is also important to identify a method for valuing the items in the inventory and calculating the cost of goods sold. This can be done through the cost method, the lower of cost or market and the retail method. â€Å"A valuation method is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. The lower of the two amounts must be used when recording inventory. † The cost method involves all direct and indirect costs to acquire the inventory. The cost of the products purchased consists of the invoiced purchase price minus discounts or trade with and addition of transportation, shipping additional cost incurred for attaining the product. Lower of cost or market method â€Å"determine the market value of each item on hand as of the inventory date, compare the market value with the cost of each item, and use the lower of the two as the inventory value of that item† (Hagen, 2005). The American Institute of Certified Public Accountants (AIPCA) in conjunction with the Financial Standards Accounting Board (FASB) issued ARB No. 3 that lower of    cost or market rule apply to all inventories. Lower of cost or market aspect (LCM) is also supported and defined by SFAC No. two and SFAC No. 6. The LCM rule considers the market that purchases and sells the inventory. In general, the conservatism principle applies to LCM method of accounting. Conservatism principle directs a company to choose the more â€Å"conservative† dollar amount when considering two amounts that represent inventories. This helps a Company to report accurate losses on their income statement. To determine LCM, one must also consider net realizable value (NRV). This value represents the selling price of inventories minus the fees associated with completion of sales. The NVR is key to determining true LCM. Conclusion of market value also refers to an items current replacement cost. This cost falls between the NRV (ceiling value) and the floor value (NRV- normal profit). Inventory cost adjustments are required by accounting standards. Incorrectly reporting inventory values at higher levels is a fraudulent act (with harsher penalties under Sarbanes Ox). Inventory valued at $10 with a true value of $5 is a punishable event (FASB, 2010). When a building asset is developed, a vast amount of time is required between the start and completion of the project. Normally the cost of should include all cost to prepare the asset for its useful life of the asset or for sale. The capitalization of interest cost on a building give a guideline on the amount of interest to be capitalized and for the financial statement disclosure. The expenditures must be qualified ahead of time, activities must be in progress and the company must be paying interest. Capitalization ends when the building fully constructed and is in use. Interest is not capitalized on inventories manufactured on a repeated basis or if the building is acquired using gifts or grants under restriction by the donor or grantor. â€Å"When additional financing is incurred after construction expenditures have begun, a firm may capitalize interest on construction expenditures either using an end-of-period average interest rate that includes all financing outstanding at the end of the period (general or specific, as appropriate) or using only the finance outstanding when the construction expenditure was made. Scofield, 2004) The average capitalized rate can be computed using the weighted-average or the specific method. If you were to purchase a building after it was completed, the sales price would include all costs (plus a profit to the seller). Part of the costs in building something is the interim borrowing costs†¦ in this case, the construction loan. Adding the loan to the other costs (brick, mortar, labor) is called â€Å"capitali zing† the interest expense. This creates a higher cost basis for the building and can be â€Å"recovered† through the depreciation expense deduction (over the life of the building). The three main events in the life of an asset are the acquisition, useful life, and disposal or retirement. At the end of an asset’s life, gain or loss of its disposal is recorded. A gain or loss will take place at the disposal of any assets and should be logged as journal entry along with any related incidental cost. The unrealized gains and losses are noticed according to its earnings. All changes whether upward or downward that involves investment shares are shown as income or losses with a change in market value that requires an adjustment to its carry value. At the time disposal there can either be a gain or loss or no gain or loss. Schroeder, Clark and Cathey states that all unrealized gains and unrealized losses will be valued the same for asset valuation purposes. For trading securities, the gains and losses are noticed in those periods in which they occur; for these assets the method is consistent with other accrual accounting requirements. A consistency with the SFAC No. six definition of comprehensive income is determined because comprehensive income is determined by the changes in net assets and would include changes in the market values of assets. For trading securities, no further masking of gains against losses that occurred under the aggregate valuation approach of SFAS No. twelve is needed. Goodwill for impairment must be assessed by companies at least once per year. If an impairment of goodwill the carried amount will be lessened and there will be recognition of impairment loss. Goodwill for impairment test must be recorded as reporting units. These could be the company’s operating segments identified under SFAS 131, or a â€Å"component† of a reportable operating segment as defined in paragraph 30 of SFAS 142. (Huefner and Largay III, 2008). Goodwill is comparing each unit’s estimated fair value of the reporting unit with the unit’s fair values of its identifiable net assets. This process and the process of allocating purchase price differentials of asset acquired, goodwill and liabilities assumed is very similar. The total of the tentative assignments of goodwill to reporting units can surpass the total goodwill recorded by the total entity but when this occurs, the tentative unit assignments are reduced in some reasonable fashion to make the sum equal to the total recorded goodwill (Huefner and Largay III, 2008). Losses on impairment cannot be changed but according to Schroeder, Clark and Cathey, an impairment loss for goodwill should be reversed only if the specific external event that caused the recognition of the impairment loss reverses. A reversal of an impairment loss should be recognized as income in the income statement for assets carried at cost and treated as a revaluation increase for assets carried at revalued amount. At the end of the developing period, the annual impairment test is done on an aggregate basis, which means an increase in goodwill on some books annot offset impairments found in other units. Huefner and Largay III also states that given the potential significance of the change in the accounting treatment of a major asset, the authors expected to observe numerous large impairment write-offs due to implementing the new standard, and large increases in net income because of eliminating goodwill amortization as an expense. In conclusion assets involving current assets, long-term investments, fixed assets, and intangible assets at some point can be changed into cash. Intangible assets except goodwill can either be determinable or indeterminable useful lives. Schroeder, Clark and Cathey explain that those with determinable useful lives are written off over the period of benefit. The cost of acquiring goodwill as well as intangible assets with indeterminate useful lives, is not amortized. References Schroeder, Richard G. , Clark, Myrtle W. , and Cathey, Jack M. (2005). Financial Accounting Theory and Analysis, The Development of Accounting Theory. Financial Accounting Standards Board. 2010). Financial Accounting Standards Board home. Retrieved April 5, 2010 from, http://www. fasb. org/. Scofield, B. (1994) Full disclosure of interest capitalization decisions. The National Public Accountant. Retrieved on April 5, 2010 from http://www. allbusiness. com/accounting. Huefner, R. J. , Largay J. A. (2008). The CPA Journal. The Effect of the New Goodwill Accounting Rules on Financial Statements. Retrieved on April 5, 2010 from http://www. nysscpa. org/cpaj ournal/2004/1004/essentials/p30. htm Client Understanding Paper University of Phoenix ACC/541 Client Understanding Paper As per your request of an analysis of the following topics: Adjusting lower of cost or market inventory on valuation, Capitalizing interest on building construction, Recording gain or loss on asset disposal, and Adjusting goodwill for impairment. The Financial Accounting Standards Board (FASB) established clear guidelines addressing the items mentioned above. I will outline that FASB generally accepted accounting standards (GAAP) affect each area, and how these improvements to the company will benefit the company’s financial health (FASB, 2010). The methods of inventory valuation are different according to companies, but at the end of the day the chosen method should be consistent each year according to the general accepted accounting principles. A manufacturing company will generate inventories for finished product, raw materials and work in progress, so lowering the cost of market inventory can be very intimidating and consuming. Inventories and prepaid expenses present some additional valuation issues. With the emphasis on net income reporting, the inventory valuation process has become secondary to the matching of expired inventory costs to sales. The use of any of the acceptable inventory flow assumption techniques prescribes the amount that remains on the balance sheet, and it is likely that each of these flow assumptions will result in different inventory valuations in fluctuating market conditions. In addition, the accounting convention of conservatism requires that a lower of cost or market valuation be used for inventories (Schroeder, Clark, & Cathey, 2005). Using the first-in-first out (FIFO) or the last-in-first-out (LIFO) method is the perfect way to identify the cost of each inventory item. â€Å"A valuation method (e. g. LIFO, FIFO, average cost and specific identification) is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. † LIFO is not commonly used because the last goods purchased are the first to be sold. The inventory at the beginning of the year will have the earliest goods purchased acquiring a valuation of an early price. FIFO is better used for lowering cost especially during periods of increase prices. It is also important to identify a method for valuing the items in the inventory and calculating the cost of goods sold. This can be done through the cost method, the lower of cost or market and the retail method. â€Å"A valuation method is used to compute the cost of the inventory dollar amounts and then it is compared to the market dollar amount. The lower of the two amounts must be used when recording inventory. † The cost method involves all direct and indirect costs to acquire the inventory. The cost of the products purchased consists of the invoiced purchase price minus discounts or trade with and addition of transportation, shipping additional cost incurred for attaining the product. Lower of cost or market method â€Å"determine the market value of each item on hand as of the inventory date, compare the market value with the cost of each item, and use the lower of the two as the inventory value of that item† (Hagen, 2005). The American Institute of Certified Public Accountants (AIPCA) in conjunction with the Financial Standards Accounting Board (FASB) issued ARB No. 3 that lower of    cost or market rule apply to all inventories. Lower of cost or market aspect (LCM) is also supported and defined by SFAC No. two and SFAC No. 6. The LCM rule considers the market that purchases and sells the inventory. In general, the conservatism principle applies to LCM method of accounting. Conservatism principle directs a company to choose the more â€Å"conservative† dollar amount when considering two amounts that represent inventories. This helps a Company to report accurate losses on their income statement. To determine LCM, one must also consider net realizable value (NRV). This value represents the selling price of inventories minus the fees associated with completion of sales. The NVR is key to determining true LCM. Conclusion of market value also refers to an items current replacement cost. This cost falls between the NRV (ceiling value) and the floor value (NRV- normal profit). Inventory cost adjustments are required by accounting standards. Incorrectly reporting inventory values at higher levels is a fraudulent act (with harsher penalties under Sarbanes Ox). Inventory valued at $10 with a true value of $5 is a punishable event (FASB, 2010). When a building asset is developed, a vast amount of time is required between the start and completion of the project. Normally the cost of should include all cost to prepare the asset for its useful life of the asset or for sale. The capitalization of interest cost on a building give a guideline on the amount of interest to be capitalized and for the financial statement disclosure. The expenditures must be qualified ahead of time, activities must be in progress and the company must be paying interest. Capitalization ends when the building fully constructed and is in use. Interest is not capitalized on inventories manufactured on a repeated basis or if the building is acquired using gifts or grants under restriction by the donor or grantor. â€Å"When additional financing is incurred after construction expenditures have begun, a firm may capitalize interest on construction expenditures either using an end-of-period average interest rate that includes all financing outstanding at the end of the period (general or specific, as appropriate) or using only the finance outstanding when the construction expenditure was made. Scofield, 2004) The average capitalized rate can be computed using the weighted-average or the specific method. If you were to purchase a building after it was completed, the sales price would include all costs (plus a profit to the seller). Part of the costs in building something is the interim borrowing costs†¦ in this case, the construction loan. Adding the loan to the other costs (brick, mortar, labor) is called â€Å"capitali zing† the interest expense. This creates a higher cost basis for the building and can be â€Å"recovered† through the depreciation expense deduction (over the life of the building). The three main events in the life of an asset are the acquisition, useful life, and disposal or retirement. At the end of an asset’s life, gain or loss of its disposal is recorded. A gain or loss will take place at the disposal of any assets and should be logged as journal entry along with any related incidental cost. The unrealized gains and losses are noticed according to its earnings. All changes whether upward or downward that involves investment shares are shown as income or losses with a change in market value that requires an adjustment to its carry value. At the time disposal there can either be a gain or loss or no gain or loss. Schroeder, Clark and Cathey states that all unrealized gains and unrealized losses will be valued the same for asset valuation purposes. For trading securities, the gains and losses are noticed in those periods in which they occur; for these assets the method is consistent with other accrual accounting requirements. A consistency with the SFAC No. six definition of comprehensive income is determined because comprehensive income is determined by the changes in net assets and would include changes in the market values of assets. For trading securities, no further masking of gains against losses that occurred under the aggregate valuation approach of SFAS No. twelve is needed. Goodwill for impairment must be assessed by companies at least once per year. If an impairment of goodwill the carried amount will be lessened and there will be recognition of impairment loss. Goodwill for impairment test must be recorded as reporting units. These could be the company’s operating segments identified under SFAS 131, or a â€Å"component† of a reportable operating segment as defined in paragraph 30 of SFAS 142. (Huefner and Largay III, 2008). Goodwill is comparing each unit’s estimated fair value of the reporting unit with the unit’s fair values of its identifiable net assets. This process and the process of allocating purchase price differentials of asset acquired, goodwill and liabilities assumed is very similar. The total of the tentative assignments of goodwill to reporting units can surpass the total goodwill recorded by the total entity but when this occurs, the tentative unit assignments are reduced in some reasonable fashion to make the sum equal to the total recorded goodwill (Huefner and Largay III, 2008). Losses on impairment cannot be changed but according to Schroeder, Clark and Cathey, an impairment loss for goodwill should be reversed only if the specific external event that caused the recognition of the impairment loss reverses. A reversal of an impairment loss should be recognized as income in the income statement for assets carried at cost and treated as a revaluation increase for assets carried at revalued amount. At the end of the developing period, the annual impairment test is done on an aggregate basis, which means an increase in goodwill on some books annot offset impairments found in other units. Huefner and Largay III also states that given the potential significance of the change in the accounting treatment of a major asset, the authors expected to observe numerous large impairment write-offs due to implementing the new standard, and large increases in net income because of eliminating goodwill amortization as an expense. In conclusion assets involving current assets, long-term investments, fixed assets, and intangible assets at some point can be changed into cash. Intangible assets except goodwill can either be determinable or indeterminable useful lives. Schroeder, Clark and Cathey explain that those with determinable useful lives are written off over the period of benefit. The cost of acquiring goodwill as well as intangible assets with indeterminate useful lives, is not amortized. References Schroeder, Richard G. , Clark, Myrtle W. , and Cathey, Jack M. (2005). Financial Accounting Theory and Analysis, The Development of Accounting Theory. Financial Accounting Standards Board. 2010). Financial Accounting Standards Board home. Retrieved April 5, 2010 from, http://www. fasb. org/. Scofield, B. (1994) Full disclosure of interest capitalization decisions. The National Public Accountant. Retrieved on April 5, 2010 from http://www. allbusiness. com/accounting. Huefner, R. J. , Largay J. A. (2008). The CPA Journal. The Effect of the New Goodwill Accounting Rules on Financial Statements. Retrieved on April 5, 2010 from http://www. nysscpa. org/cpaj ournal/2004/1004/essentials/p30. htm

Recommendation of Management Training Companies for Business Partnership Essay Example

Recommendation of Management Training Companies for Business Partnership Essay Example Recommendation of Management Training Companies for Business Partnership Essay Recommendation of Management Training Companies for Business Partnership Essay MEMORADUM To William HO, the Director of Gross saless and Selling From Victor Wong Kwun Kit, Management Trainee Date 7 May 2014 Capable Recommendation of Management Training Companies for Business Partnership Introduction In response to your petition in April 2014, I have conducted a comprehensive reappraisal on the preparation demands of Yummy Fast Food ( Yummy ) and evaluated the suitableness of our possible concern spouses – AP Corporate Training ( AP ) and Excel Management Consultants ( Excel ) . Due to Yummy’s concern sing the inadequacy of following merely one preparation attack in deciding their jobs, we would collaborate with either AP or Excel as a concern spouse to supply an effectual and all-rounded preparation plan. The intent of this study is to measure the two direction preparation companies and suggest the most suited concern spouse to join forces with us in functioning Yummy. This study is composed of the recommendation and decision subdivision, choice standards and justifications, and followed by a holistic analysis of the two companies based on preparation attack and suitableness, cost-effectiveness and repute. Recommendation and Decision After a careful comparing of the two companies, I would urge Excel alternatively of AP to be our concern spouse, chiefly because of their cost-efficient and good established preparation method. Equipped with the alone PARA attack, Excel will plan bespoke plans during the readying phase and guarantee the intended aims have been achieved during the post-event feedback session. Excel is able to integrate synergistic outdoor activities in cultural defining and squad edifice solutions that match the demands and corporate environment of Yummy, which are peculiarly effectual to energetic catering staff with lower instruction degree. Their short term experimental acquisition attack surely supplement good with our long term training doctrine in bring forthing immediate but long permanent effects to Yummy. Founded in 1962, Excel has developed sound path record and extended geographic coverage across 30 counties with 50 preparation Centres. Positive post-training feedbacks from participants have appreciated the profound impacts and first quality of their services. Given the sensible monetary value charged and ideal length of the plans, I would urge Excel over AP for the concern partnership. Choice Criteria and Justification To choose the concern spouse that best fit the specific demands of Yummy, I have weighed the two companies by the undermentioned subdivision standards and justifications. The subdivision is listed in falling order of importance: 1. Training attack and Suitability to the demands of Yummy This is of paramount importance that the corporate preparation attack of the concern spouse stresses the practical application of developing experience in existent concern environment and straight addresses the cardinal jobs of Yummy, since this would find the range and nature of the preparation merchandises offered and their effectivity. It is indispensable for the concern spouse to transport out an in-depth diagnosing sing the demands of Yummy during the readying phase to orient made preparation services that well strengthen direction effectivity, readily work out cultural struggles and develop common apprehension between squads in Yummy. Apart from that, the concern spouses should be able to bring forth synergism with Vertex, either by complementing the inadequacy of Vertex’s service coverage or by reenforcing the effects of Vertex’s preparations. It is important that the preparation attack of the concern spouse creates no struggle with that of Vertex. Otherwise, it would take to inauspicious effects that undermine the overall preparation consequence. An optimum pick of concern spouse with suited preparation attack and tight coaction with Vertex would supply maximised benefits to Yummy. 2. Cost-Effectiveness of the Program Cost-effectiveness of preparation services is another major demand of Yummy, as stated in their old electronic mails. In visible radiation of this, I will carry on a cost-benefit analysis on the plans provided by the two preparation companies, which take into history factors such as monetary value, continuance, characteristics of the plans and back uping services provided. In the rating of each of the above factors, the measuring is based on the suitableness to Yummy’s specific corporate environment, effectivity in deciding corporate challenges and attraction of the characteristics towards the employees. A desirable plan should give immediate but long permanent effects to Yummy while bear downing a sensible monetary value. 3. Repute and Path Record Repute and experience of the concern spouses are another cardinal standards. The repute of the preparation company can guarantee that their services are of high quality. The market place of the company will connote whether the preparation attack is widely recognised by different clients in assorted geographicss. To place jobs and design matching solution in a more efficient mode, a concern spouse demands to hold in-depth experience, extended web and strong relationship in a wide scope of industries, in peculiar catering. The feedbacks from old clients will farther determine the consequence of their preparations and whether the preparation advisers are professional. Findingss and Analysis 1. Training attack and Suitability to the demands of Yummy Excel uses a well-recognized experiential acquisition attack, which means acquisition by making. It combines out-of-door activities with activities to accomplish an optimum mix of larning experience delivered to the participants. Under the alone acquisition model PARA , which refers to readying, action, contemplation and application, Excel seamster made their preparations to aim specific demands of their clients. Their PARA attack is consistent with Vertex’s end puting attack, since both of which emphasis on pre-training readying and post-training monitoring and contemplation. Having strong accent on teamwork and compassion aided with existent life experience for the receivers, Excel’s developing doctrine lucifers precisely with Yummy’s demands and enhances the effectivity on squad coaction and cultural alteration. Excel’s Culture Programme and People Program could undertake critical challenges of Yummy by constructing trust and facilitating relationship development across the squads. A major concern sing the range of services provided by Excel is that all the preparations requires at least 10 participants. Therefore, Excel is unable to sharpen the leading accomplishments of the 4 directors of Yummy. However, this hazard is safely mitigated by the leading coaching services provided by Vertex. In contrast, even though AP provides another well-known acquisition attack based on acquisition and application of cognition with customized characteristics, the range and nature of their merchandise offering are unsuitable to the demands and environment of Yummy. The overemphasis on theoretical cognition and instance surveies may take to limited immediate impact on the catering operation of Yummy. While preparations for directors are comparatively solid with Manager as Appraiser and The Effective Management for Managers , their maps are overlapping with Leadership Coaching and 360 Assessment provided by Vertex. Furthermore, merely one plan, How to Win Friendship in Workplace , is applicable to the staff, who are the bulk of the participants, and this plan is unable to decide Yummy’s major job created by cultural struggle. Overall, I anticipate that Excel’s attack would bring forth a stronger synergism with Vertex and supply a more comprehensive solution that suits the demands of Yummy. 2. Cost-Effectiveness of the Program I believe that Excel’s services will be more cost-efficient sing their sensible monetary value and higher quality of service. On norm, each of their plan take 2.5 to 3 yearss, which includes one twenty-four hours of post-event feedback session to guarantee planed aims are achieved. The plan continuance is optimum to trip cultural alteration and construct long lasting relationship. A series of out-of-door activities will take topographic point in Excel’s sophisticated preparation sites located in Tai Mong Tsai and Wong Wan Chau. These synergistic and piquant activities could promote active engagement from Yummy’s staff and are peculiarly effectual since employees in catering industry are by and large energetic and have lower instruction degree. The cost of each customised plan is $ 5,600 per caput with a 20 % price reduction is considered acceptable to Yummy. On the other manus, the preparation bundle offered by AP might be less attractive to Yummy given the short continuance of the plans, schoolroom styled acquisition and deficiency of back uping services. Two out of the three suited plans offered by AP last for merely 1 twenty-four hours and the staying one last for 3 yearss. I am rather dubious whether the staff and directors can to the full absorb the cognition taught in such short clip frame and use them in existent concern environment. Sing the instruction degree of Yummy’s staff, the theoretical acquisition and instance surveies approach might render the preparation uneffective by demotivating the group with notes and talks, despite the potentially interesting function drama subdivision. There are no station event feedback or rating session offered to determine intended ends are attained. The fees construction of each customised plan is the same as Excel. However, it is more expensive after taking into history the shorter co ntinuance of the plans. 3. Repute and Path Record Excel has a much longer history ( 50+ old ages ) than AP ( 17 old ages ) , with operation commenced since 1962 in Britain. It has the most extended geographic coverage in the industry with 50 preparation Centres located in more than 30 states and possesses the most constituted preparation methodological analysis in the field of experiential instruction, which non merely indicated Excel’s matchless repute, but their various abilities to function companies with different civilizations and demands globally. Meanwhile, positive post-training remarks from pervious participants have pinpointed their effectivity on furthering squad cooperation and relationship edifice. This is peculiarly relevant in covering with the current challenges of Yummy. Relatively, AP has its border on serving a assortment of esteemed local clients in assorted industries such as Hyatt ( Hotel Industry ) , IBM ( Technology Industry ) and most significantly Maxim’s Cafe ( Catering Industry ) . This implies that AP would hold an accurate apprehension on the demands of the catering industry and could plan industry specific plans to Yummy consequently. In add-on, AP has achieved an outstanding client satisfaction rate of 97 % over the old ages which serves as a strong prove of their quality of service. Although both Excel and AP have solid path record and sound client feedbacks, Excel somewhat triumph over AP in its expertness on advancing coaction and developing common apprehension between squads, which are important to Yummy. Excel’s deficiency of providing industry experience would be readily covered by the in-depth analysis performed by Vertex over the past months. Shutting Remarks Sing the aforesaid choice standards and findings, Excel Management Consultants would be a better concern spouse than AP to collaborate with us in supplying a comprehensive, impactful and well-structured preparation plan for Yummy. Should you hold any questions on the rating, delight kindly allow me cognize and I am happy to explicate and supply more inside informations for you. VWKK

Investigation of corporate governance characteristics Essay

Investigation of corporate governance characteristics - Essay Example It is significant to find out whether companies are adhering to or not to such formulated rules and practices in their day-to-day corporate governance practices. There has been a tendency not to follow the stipulated guidelines (Berglà ¶f & Claessens 2004). The two Australian companies listed on the Australian Security Exchange (ASX), namely Aditya Birla Minerals and Adelaide Resources can be a good example to check their corporate governance characteristics, their strategies, policies, and practices. Both the companies are into mining and exploration activities. Aditya Birla Minerals (ABM) is running its operations at the Nifty copper operation in the Pilbara region, northern Western Australia, and the Mt Gordon copper operation in northwest Queensland, Australia. Adelaide Resources is into mineral exploration for Gold, Copper, and Uranium deposits. Both the companies have disclosed their governance strategies, policies, and practices in their annual financial reports available on their company websites. As per the Aditya Birla Minerals’ corporate governance statement given in the final annual report 2007-08, the company board has developed policies and practices relevant with the ASX recommendations as well as changes incorporated according to specific conditions. The board of directors of ABM provides strategic direction and effective governance over the company’s affairs. The board also monitors the implementation of its policies, practices, and strategies. It checks compliance with regulations. Hindalco being its block shareholder, the appointment, evaluation, remuneration, succession, and removal of the chief executive officer is decided on the nomination of Hindalco. Selection and appointment of directors is made by the board in the best interests of the company stakeholders. There are six members in the board, out of which three have to be independent non-executive directors, as per the charter of the board. A director can hold either of

Rapunzel Essay Example | Topics and Well Written Essays - 1000 words

Rapunzel - Essay Example It so happens that Rapunzal’s real mother, during her long-awaited pregnancy demands the fruit of Rapunzel plant grown in the neighboring garden. Her husband complies with the same, but is caught by the owner Dame Gothel, who frees him with the promise of handing the coming child to her. Consequently, the parents surrender to Dame, which confides the girl in a magical tower having no stairs or other source to reach. Dame herself assures her entrance to climb over the tower by holding the girl’s very long blonde hair she offers by felling the same through the window of the tower. Since the girl, named Rapunzal, is not familiar with the outer world, no one has got acquaintance with her dwelling in the tower. Somehow, a prince discovering her voice while singing, and detected the way to reach her during night hours. The both fall in love and promise to get married. However, Dame detects the affair, deprived Rapunzal of her hair and kicks her out of the tower. She also fell s the prince from the tower, and the fall deprives him of his eyesight. Both the two spent many years in wandering, and subsequently reunited with the help of the same singing voice of the girl. The prince leads her to his kingdom where they enter into marital knot and thus lead a happy life for the rest. Since the fairytale invites the curiosity of the readers for the explanation of theme and symbols involved in the story, the present paper aims to throw light on the same by applying psychoanalysis of the story. Presented by illustrious Austrian psychologist Sigmund Freud, psychoanalytic theory specifically concentrates upon the erotic feelings prevailing in human mind. He not only declares sexual gratification as one of the most imperative thing in human conscious and subconscious, but also interprets every dream as the outcome of unfulfilled sexual desires. Somehow, his theory is not confined to sexual gratification only. Rather, all the actions providing mental and physical plea sures are the part of his theory. The same can be witnessed in the story under analysis, where Rapunzal’s mother forces her husband to pluck the plant from the adjacent garden for her, and the husband acts upon her instructions without taking legal and moral legitimacy of the theft on the one hand, as well as the outcome of his entering the garden without permission on the other. (1-2) The same is the case with the enchantress, which turns extremely haughty and revengeful towards him, and demands the most precious thing the couple has been waiting for the last several years i.e. their coming child. Thus, the small wish to taste the fruit of a plant that did not belonged to the couple deprives them of the beautiful child they have been waiting vey anxiously for a long time as the greatest joy their life. The enchantress’s keeping Rapunzal confined in the tower far from the eyes of the people also reflects upon the very fact that she does not allow any sharing in the lov e between her and the adopted daughter. She provides all basic necessities to the girl, but fails to comprehends with the reality that when the god Eros hurls his arrow in the heart of the individuals, it is really hard to escape its affects altogether. The same is the case with the young girl, who cannot resist the charm of love growing in her heart at her first meeting with the prince, and is captivated with the sweet words he delivers in her praise. It not only urges the wish to attain freedom from her many years long imprisonment, but also seduces her to make erotic love with the prince. Hence, carnal desires overcome the feelings for her so called mother, which forces her put her life at stake in the pursuit of physical love. Here appears the