Balance Sheet and Sylvan Essay

On January 1 2007, Pillar purchased 60% of the common shares of Sylvan for $4,500. On that date, Sylvan had common shares of $1,250 and retained earnings of $3,000. Fair values were equal to carrying values for all Sylvan’s net assets except inventory, capital assets and notes payable. The fair value of inventory was $60 more than book value, the book value of capital assets was $100 greater than fair value and the Notes payable had a fair value of $150 less than book value. Assume that all shares of Sylvan have the same value and no control premium was paid at the date of acquisition. The Consolidated Financial statements will be prepared using IFRS Entity Method. The financial statements for Pillar and Sylvan for the year ended December 31, 2010 were as follows: Balance Sheets December 31, 2010 $000’s PILLAR SYLVAN Cash $680 $435 Accounts receivable 1,755 1,025 Inventory 2,849 1,790 Capital assets—net 3,976 3,000 Investment in Sylvan 4,500 Total assets $13,760 $6,250 Current liabilities $400 $255 Notes payable 5,800 1,185 Common shares 2,000 1,250 Retained earnings 5,560 3,560 Total $13,760 $6,250 Statements of Income and Retained Earnings Year Ended December 31, 2010 PILLAR SYLVAN Sales and all other Income $4,040 $2,710 Cost of sales 1,600 1,140 2,440 1,570 Amortization (480) (310) Other expenses and losses including taxes (500) (210) Net income 1,460 1,050 Additional information: numbers in $000’s 1. Capital assets are to be amortized over an average remaining useful life of 8 years at January 1, 2007 and the notes payable mature on December 31, 2011. Goodwill impairment losses for 2008 and 2010 were $240 and $300 respectively. Straight line amortization is acceptable for all acquisition differentials. 2. At December 31, 2010, Sylvan’s inventory included goods purchased from Pillar for $760. Total purchases from Pillar in 2010 were $1000 all priced at mark-up’s averaging 25% of Pillar’s cost. 3. On December 31, 2009, the inventories of Pillar contained $500 of merchandise purchased from Sylvan. Sylvan earns a gross margin of 30% on all sales to Pillar. During December 2010, Pillar purchased merchandise from Sylvan for $900 and did not pay for$250 of the purchases by December 31, 2010. 40% of the inventory was resold by Pillar before the year end. 4. On July 1, 2010, Sylvan sold a new tract of Land to Pillar for $170. On December 1, 2009, Sylvan had bought the land for $200. The fair market value of the land at July 1, 2010 was $220. 5. On September 30, 2008, Pillar sold Land to Sylvan for $100. The land had a book value of $60 on the date of the sale. 6. On December 1, 2010, Pillar and Sylvan declared and paid dividends of $150 and $100 respectively. 7. Both companies pay taxes at the rate of 40%. Assume all intercompany Transactions are taxed at 40% REQUIRED: Please use a GREEN BOOKLET 1. Prepare a Consolidated Balance Sheet at December 31, 2010. (22 Marks) 2. Prepare an independent calculation of ENDING Consolidated Retained Earnings at December 31, 2010. (11 marks) 3. Assume Pillar wishes to use the equity method in their General Ledger, calculate Investment income from Sylvan for the year ending December 31, 2010 (10 Marks) NOTE: This question will help you prepare for the technical question on the midterm. Do more than the question asks so that you are prepared for any possible questions you may be asked: Eg. Prepare a Consolidated Income statement and an independent calculation of Consolidated Net Income attributable to Parent company shareholders Calculate the Investment Income under the equity method: Note the only difference between the equity method used when significant Influence is present and the equity method used in the general ledger of the parent when control is present is the treatment of downstream transactions. According to IAS 28.28 all unrealized intercompany profits are eliminated proportionately between investor and investee. Therefore if investor owns 30% of investee, 30% of all unrealized profits/losses are removed. When control exists the parent eliminates upstream proportionately with NCI and downstream unrealized profits are eliminated 100% from parent. Check figures: At December 31, 2010 Goodwill at acquisition ($3,140) $2,600 Consolidated total Assets $17,615.6 Capital assets $6916 Consolidated Retained Earnings $5331.28 NCI Balance Sheet $2924.32 Consolidated Net Income Entity $2052.1 Attributable to Parent shareholders 1754.78 Attributable to NCI $297.32 Investment account Balance sheet :equity method $4,271.28 Investment income equity method 2010 $354.78(removing 100% downstream)

Daylight saving time Essay

Daylight savings time, it happens two times a year, causing a multitude of occurrence, some of these being good, while some are not so good. However, it has been a hot topic for debate recently. To keep daylight savings time, or to kick it to the curb is the question many congressmen are asking themselves. Keeping daylight savings time allows the people of the United States to continue with years of tradition implemented during war time that has been a part of their daily lives ever since which is irrelevant to today’s standards. Being first put into action by President Roosevelt during the Second World War to save energy that the war effort needed, some of the states decided to keep a version of this, but only during the summer (Source A). Thinking this movement would save the American population not only the artificial lighting energy, but also it would save them money. However, nowadays the average savings per household during daylight savings time is about four dollars (video) and the â€Å"corresponding national savings of forty to fifty megawatt hours per day† (Source D). These numbers seem to be miniscule compared to how it could affect their lives. If it only saves an average of four dollars per year, DST is really useless. Considering it was added during a war time and its original purpose was to save energy and get people outside more, there is no need for it now with the more efficient light bulbs we now have and the heating and cooling machines that are saving more money than DST ever could. Daylight savings time affects the natural rhythm of sleep that humans have, not only causing them to be less productive on the job but also it’s a health problem. As O’Connor said people tend to sleep on standard time, not DST. Now daylight savings time is affecting our sleep along with our health. The video which was viewed in class went into greater detail stating that the Monday after DST there is a higher percent of heart attacks and suicides. From personal account, Mondays are no fun but with more suicides†¦that’s a little extreme. So, DST is a very serious issue if there are more heart attacks and suicides. And as stated above the body sleeps on standard time, so DST causes sleep deprivation. This in turn causes there to be less productivity on the job, the week after daylight savings time happens there is an estimated $480,000,000 lost businesses (Video). Daylight savings time just seems like one problem after another when looking at the big picture and how everything affects the other. Not only are people more tired, there are serious health risks associated with it, and the lack of productivity might just be the wakeup call big businesses and the government are look for. It’s essentially screaming that DST needs to be ended. Daylight savings time is something that is outdated, and was used for a war ear. As a country there is no need for it anymore. It is costing the country more than it’s saving it, along with causing more stress put on business leaders. Really, there is no use for it, and this shouldn’t even be a debate. The answer is clear, DST is a thing of the past and that is where it should stay.

Engineering Essay Example | Topics and Well Written Essays - 1500 words - 3

Engineering - Essay Example MD simulations are performed to provide a comparison base for the results of the experiment in order to identify with the fundamental mechanism. The result of this shows to have defect formation depending on nuclear collisions up to attainment of threshold of ~ 2.2 keV/nm by Se over which the electronic energy loss becomes significance. The results from the experiment are given in terms of tables and figures. Figure 1 exhibited a distinctive Raman spectrum evolution of ID/IG in SiO2-supported graphene, in which 1 Mev C ions were applied. Table 1 constitutes a list of experimental results of estimated fault yields. There is calculation involving application of SRIM, the electronic stopping power, Se and the nuclear stopping power Sn of occurrence ion in SiO2 and graphene. Figure 2 involves a plotting graph on fault yields in graphene against irradiated ion in graphene nuclear stopping power. The conclusion shows threshold to be set by SiO2 substrate and also the defects of small size are formed in the graphene that is supported (Wang et al. 2015). Yeom, D. Y., Jeon, W., Tu, N. D. K., Yeo, S. Y., Lee, S. S., Sung, B. J., ... & Kim, H. (2015). High- concentration boron doping of graphene nanoplatelets by simple thermal annealing and their supercapacitive properties. Scientific reports, 5. The article is all about the study which involves demonstration of B-doped graphene nanoplatelets which can be developed by simple thermal annealing of GO nanoplatelets in boron oxide combination. This article begins by an abstract, which introduces us to graphene and its properties that enhance the carrying out of the experiment. Boron-doped graphene is introduced to be having electrical properties that are easily influenced by oxygen and water impurities. The next part is the introduction which discusses all that is in the body of the article. Various temperatures are then provided for thermal annealing of Boron oxide or GO mixture

International Human Resources Practice in the United States Assignment

International Human Resources Practice in the United States - Assignment Example employees. Human resource managers tend to develop various strategies to improve the qualities of the employees through training and development. Traditionally, the role of human resource managers was associated with recruitment and selecting the right candidate for the job. However, modern day requirements are much higher than the traditional processes. The managers require developing strategies for the employees in order to support the overall organisational objectives. A few factors have influenced HR Managers while deciding upon the appropriate approaches to effective management of the employees. The external factors are influencing largely to the human resource practices such as recruitment, induction and customer service. These factors may include the cultural, political, social and economical situations of a country that largely need to be considered while practicing human resource management. Thus, these factors prevalent within the United States need to be assessed by the or ganisations before an appropriate model for optimum utilisation of human resources can be designed. As suggested by Mueller and Clarke (1998), the US based HRM approach is a merit-based reward system that focuses on the incremental compensation for the exchange of performance. They further added that this approach cannot be applied in all countries. It is the culture and nationality that play an imperative role in decision making and distribution processes. According to Armstrong (2006), the prime goal of human resource management is to enable strategic planning which will develop the employees to contribute on the organisations success. As observed by Hofstede (n.d.), through the 5-D model, the national culture of the US is individualistic in nature, which has influenced the organisational culture. Thus, it can be said that individualism prevails among the employees of the organisation. Furthermore, it can be assumed that HRM in the US is focussed on the individual employees, rathe r than teams. Thus, strategies that will benefit an individual employee, and motivate him/her for producing efficient working skills are designed by HR professionals. Internationalisation of companies has led to following various cultures based on the local culture of the US. The US is the headquartered to many international companies which are spread all over the world. Therefore, it can be assumed that the culture of US is followed in majority of the companies branches spread across the globe. Thus, it is equally essential for HR managers to find a healthy balance between the global organisational culture and local culture of the country. Cultural Aspects Related to International Human Resource Management Recruitment It has been observed that the initial stage in the International Human Resource Management (IHRM) process is the recruitment of the appropriate candidate exclusively for the job. This is an important task of the HR personnel as the candidate’s behaviour and kno wledge will be reflected in the working environment of the organisation. As observed by Denning (1998), cultural differences have embarked on the recruitment procedures of employees by HR professiona

Homework 4 Essay Example | Topics and Well Written Essays - 250 words - 1

Homework 4 - Essay Example The US supports the Jewish Israelites against the Christian Palestinians who do not believe in Jesus and Muslims as they support the expulsion of the all Israel citizens living in Palestine. The Americans have embraced the perverted interpretation of Christianity that ignores the humane message of Jesus Christ which is the same view held by the non-Christians in Palestine. The mainline Christians in Palestine usually question about the legitimacy of the Jewish faith while some evangelical Christians back Israelites hence the reason why the US is against the Christians. The Palestine-Israel conflict for the US economy and diplomacy has huge consequences on the economy and security of the US. The passionate attachment that US have with Palestine has produced numerous evils in their country (Green 120). The conflict between the two countries has highly jeopardized the security in the US and that the conflict is responsible for the economic, moral and social

Introduction to Communication- Self-Awareness-repost Personal Statement - 1

Introduction to Communication- Self-Awareness-repost - Personal Statement Example Apparently, the hidden self is more prominent at work because one cannot love and care for colleagues’ more than family members. Essentially, one spends a lot of time with the family members and they end up knowing a lot about a person compared to colleagues. Nevertheless, maintaining a definite level of openness is crucial. From the episode, â€Å"is data alive† by Nicholson, data’s actions do not represent what a reasonable person can do. It is important to affirm that an individual with the right mind cannot sacrifice life to avoid destruction of machines (Nicholson 1). Personally, I believe that all individuals should learn to prioritize life compared to artificial objects. It is not common to find a person who is willing to sacrifice the life of an individual in favour of material things. Therefore, no person despite race or gender is capable of performing Data’s

Critical analysis of the film The Last Samurai Essay

Critical analysis of the film The Last Samurai - Essay Example While Zwick might have worked on the movie with due respect to the Eastern culture, however, some of the critics view it in a different perspective. For example Denby (2003) found it as â€Å"cultural vanity implicit in the idea of a white guy’s becoming a superb Eastern warrior.† Similarly Tierney (2006) also found â€Å"themes of whiteness† and embedded western superiority in the movie. However, according to Ebert (2003), the movie depicts the story of an ancient culture and philosophy that is superior to modernization exported by America in the name of development. The movie beautifully recreates the magic of glorious Japanese past with astounding designs, sets, action sequences and costumes. However, it has its own set of problems. Many of the conflicts and actions appear to have been recycled from other films, and the overall trajectory of the story is predictable. According to Ebert (2003) the movie follows the old tried and tested formula that the Western hero can easily learn the local culture and even beat the best of their warriors in a matter of few months. Here the movie draws parallels with "Lawrence of Arabia" and "Dances with Wolves," movies in which Westerner heroes appreciate Arabs and Indians. It is very much predictable from the beginning of the movie that the western hero will not only find that the Japanese are not cruel but also be infatuated by their culture. Algrens transformation from an alcoholic to a disciplined person is also on expected lines. After he is taken as a prisoner and develops a bonding with his captor can be guessed by any movie goer. Thus the movie doesn’t throw any new elements. According to Said (1994), during the period of European imperialism, while depicting Eastern societies, Western scholars were prejudiced and presented Orientals as inferiors. The reason for such portrayal could be European countries’ status as colonizers. He has termed this concept as

The Audience Assignment Essay Example | Topics and Well Written Essays - 1500 words

The Audience Assignment - Essay Example Every essay has a point to make, and the point is communicated to the potential audience and strives to instil some emotions or thought process into the people who are reading the article; therefore, the writer should bear in mind the people who read the essay so that he can chart out the point in an effective manner. The technique to writing an effective essay is to become one’s own audience at the time of writing the essay. Once the writer starts to write the essay, he should keep reviewing it so that he can know when he is making a mistake or how he should go about writing the essay so that the message is sent across easily and efficiently. Furthermore, he or she must be able to keep checking each and every paragraph of the essay and put himself or herself in another person’s shoes and comprehend from that point of view. If he or she is able to sense clarity within the essay, then the essay should go on; if not, then certain changes need to be made from the point of view of the targeted audience so that they will be able to understand the essay better. Every time that an author sets about to write a piece of persuasive text, the main thing to be kept in mind is who should be persuaded. Every essay is directed towards a particular group of people and aimed towards providing information to a particular aspect of society. If the author of the essay is able to persuade the minds of the targeted audience, then the main objective of the essay has been met. If not, then changes need to be made within the text in order to help the people understand what the essay is actually trying to say. For example, an essay on race cars would be directed at a particular group of people who are fanatics or contain a passion about the dynamics of racing and race cars; other people who have no idea about the same phenomenon will not be able to understand the point of the essay, no matter how hard they try, and will find it boring to read because of lack of understandi ng. Previously, two essays on personal reflection were written by me that were mainly aimed at a particular audience trying to understand the intricacies of writing essays and understanding grammar related to the same. The essay comprised comprehending personal reflection, prewriting strategies, as well as free-writing and focused writing etc, and could not have been understood by a lay man with no interest in writing essays or reading them. The second essay was directed towards an audience that would understand the need of having a child and how I felt when my first daughter was born. Not all types of audiences will be able to understand those emotions; thus, there was a specific type of people that could comprehend what I was trying to say within that essay. Simply speaking, it is important for any author to keep an audience in mind while writing an essay because the audience is the main object towards which the essay is to be delivered to. Every author wants his or her essays to be read by someone, appreciated, as well as criticised, and only a specific audience can do that for the author. The audience needs to be persuaded and made understood that the ideas within the essay written by the author are what he is trying to say and convey to other people with a view for them to inculcate the same within their lives. Furthermore, receiving a response from the audience helps the

Spirituality in Nursing Essay Example | Topics and Well Written Essays - 3500 words

Spirituality in Nursing - Essay Example Pragmatically though it is nurses on the ward, rather than staff who only visit occasionally, and often only when requested, who are best placed to deal with this part of holistic nursing care. This is especially so where life-threatening illness is involved and there is much one to one interaction between nurse and patient. Thompson in 1993 spoke of the way in which by maintaining a bond with a distressed patient   the nurse is making an act   'unconditional love'.Even if their own beliefs are different from those of the patient, by being both good communicators and listeners, nurses can be supportive. They are often providing spiritual care simply be allowing the patient the opportunity to express themselves about beliefs and spiritual matters. Nurses have been encouraged to care for the whole person as a spiritual being,   as well as biological and psychological beings, since the 1970’s and books appeared such those by Roper, Logan and Tierney and their ‘Element s of Nursing’ each edition of which includes a chapter about dying and such things as grief and bereavement.  Ã‚  Ã‚  Spirit is someone's soul, so spirituality would be focused on the self, but focused on the self in a manner in which they can understand it more deeply than just standard cognitive thinking about it, so religion might help you understand yourself in that "higher" manner. That is, it is almost like faith to believe in yourself like that, so it is like religion. ... They are often providing spiritual care simply be allowing the patient the opportunity to express themselves about beliefs and spiritual matters. Nurses have been encouraged to care for the whole person as a spiritual being, as well as biological and psychological beings, since the 1970’s and books appeared such those by Roper, Logan and Tierney and their ‘Elements of Nursing’ each edition of which includes a chapter about dying and such things as grief and bereavement. Definitions of Spirituality Mark Pettinelli – Spirit is someone's soul, so spirituality would be focused on the self, but focused on the self in a manner in which they can understand it more deeply than just standard cognitive thinking about it, so religion might help you understand yourself in that "higher" manner. That is, it is almost like faith To believe in yourself like that, so it is like religion. Laburn ( 1988) 'That which inspires in one the desire to transcend the realm of the material', Living Words of Wisdom:- You are surrounded by spirituality every day. The definition of spirituality is that which relates to or affects the human spirit or soul as opposed to material or physical things. Spirituality touches that part of you that is not dependant on material things or physical comforts Dictionary Definitions of Spirituality There is any number of variations on the subject of spirituality. It is defined most often as the quality or state of being spiritual. this doesn’t get you much further on unless you then look up what spiritual means. This, however, can be defined as simply to do with the spirit. It then follows that one must first of all define spirit.  

The Value of Philosophy Essay Example for Free

The Value of Philosophy Essay It is basic human nature to question. There is a curiosity inside all of us that leads us to wonder about everything. Curiosity leads to examination, which leads to contemplation. Through this process the mysteries of life and the universe are slowly discovered. But there are some questions that can never be answered with certainty. These questions make up the study of philosophy, and are considered using reason and logic. Two of the main arguments in philosophy discuss its value and the meaning of life. Socrates, Bertrand Russell, Blaise Pascal and Thomas Nagel attempt in their own way to reason through these questions and form their own unique answers. In Bertrand Russell’s â€Å"The Value of Philosophy†, he discusses what philosophy is and why it is important. He concludes that the value of philosophy is rooted in its very uncertainty. He maintains that all those questions that cannot be answered are a part of philosophical discussion, and questions with definite answers are a product of the physical sciences. When Russell is explaining in detail the value of philosophy he says, â€Å"These questions enlarge our conception of what is possible, enrich our intellectual imagination and diminish the dogmatic assurance which closes the mind against speculation† (Russell 12). For Russell, philosophy opens the mind and dispels ignorance and dogmatism, allowing us to think more freely and consider more possibilities. In Plato’s â€Å"Apology: Defence of Socrates,† Socrates also holds the view that philosophy is a necessary practice for all persons when he argues, â€Å"An unexamined life is no life for a human being to live† (Plato 40). Socrates has just been found guilty of corrupting the youth and not acknowledging the gods of the city. Once the verdict is reached, he argues for execution rather than exile because he believes that his study of philosophy is supreme in his life and it would be more honorable to die than to flee and study philosophy elsewhere, under subpar conditions than those in Athens. Philosophy is important to him because it allows people to think for themselves rather than go along with what they are told to believe. Russell and Socrates both uphold that the importance of philosophy come from what is does for the mind. Philosophy opens our minds, allowing unawareness and hypocrisy to dissipate. By questioning, we come to know more about the universe, and ourselves. However, Russell and Socrates do disagree on the certainty of truth. Socrates believes that there is certain truth, and one can reach it through reason and contemplation. Conversely, Russell maintains that everything is uncertain, but philosophy is still valuable because thinking of all possible explanations enlarges our minds. Through philosophy we are released from presumption, obliviousness, and bigotry. Whether or not we can know the absolute truth, contemplation through reason still holds immense importance for human beings. I draw from Socrates as well as Russell when I consider the value of philosophy. Philosophy allows me to see the world for what it is, instead of being bogged down by the opinion of the masses, or the societal norms. Through reason I can consider the truth and it’s importance to me. Similar to Russell, I see that much of philosophy’s greatness lies in its uncertainty. We cannot know for sure what the answers are, but through observation and thought we can form many possibilities, enlarging our minds to hold more than one solution to any given problem. Consequently this allows us to have a more open mind, and we can approach life with a broadened sense of self. Another question philosophers ask is â€Å"What is the point of our lives? † The answer varies greatly between each individual, demonstrated by the separate thoughts of Socrates, Pascal, and Nagel. Socrates argues that it is worse than death to be unjust. He gives some examples of what qualifies as unjust. Injustice includes: lying, injuring others, breaking the law of a just state, and hurting those who hurt you. Above all, Socrates argues that the point of our lives is to seek the truth. He condemns the sophists because they have no regard for the truth; they only appreciate material things. The sophists were a group of philosophers around the time of Socrates who taught the youth of Athens how to win arguments, whether what they were arguing for was true or not. Socrates maintains that this is not the way to live. Life is not about money or material things, rather, the point of life is to be just, honorable, and true to yourself as well as the laws of the state. He even argues that one ought rather die than live a bad life. â€Å"I suggest that it is not death that is hard to avoid, gentlemen, but wickedness is far harder, since it is fleeter of foot than death† (Plato 41). Socrates claims that it is much easier to live in wickedness than die. Therefore, injustice and dishonor are two of the greatest evils and one should avoid them at all costs. In â€Å"The Wager,† Pascal presents a view of life centered on belief in God. Similar to Socrates, he upholds that life is about pursuing the truth as well as living a good life. He argues for the existence of absolute truth when he states, â€Å"Is there not one substantial truth, seeing there are so many things which are not the truth itself† (Pascal 83). Pascal maintains that this â€Å"one substantial truth† is God, and reasons for His existence. He claims that in life, we have two choices: to believe in God, or to not believe in God. We must accept the wager; we have no choice. There are four possible outcomes from this wager, according to Pascal. If God does indeed exist, and we so believe that he exists, we will gain infinite bliss; if we do not believe that he exists, then we are damned for eternity. However, if God does not exist and we believe the same, then we lose nothing, but we also gain nothing. If we believe that He exists and He does not, then we also lose nothing, but have lived a good life with faith, humility, and compassion. Above all, Pascal wants us to believe. His main points are summarized when he writes, â€Å"If you gain, you gain all; if you lose, you lose nothing† (Pascal 83). We must wager, and we must believe in God, for He is the ultimate truth. Thomas Nagel discusses absurdity, which is the discrepancy between how seriously humans take their lives, and how uncertain life actually is. Everything is open to doubt, and that causes us to feel that our lives are insignificant, and therefore, nothing matters. He maintains that humans deem life absurd through epistemological skepticism, or the view that nothing can be known with certainty. He presents five options, which vary from completely avoiding life’s absurdity to embracing it fully. His thoughts on absurdity and his solution to it are best portrayed when he states, â€Å"If†¦there is no reason to believe that anything matters, then that does not matter either, and we can approach our lives with irony instead of heroism or despair† (Nagel 27). By accepting the view that nothing matters, we accept the view that believing nothing matters also does not matter, freeing us from absurdity. Nagel urges us to not despair, but also not take life too seriously. Pascal, Nagel, and Socrates present different views of how to make our lives worthwhile; but all agree that our lives should be spent in search of the truth, which is reached through honest reasoning and individual contemplation. When faced with the absurdity and uncertainty of life, Pascal and Nagel agree that suicide is not a legitimate escape. It is not necessary and ends up robbing us of the possibility of infinite happiness or a life free from absurdity. I agree with Socrates’ view, that dishonor and injustice must be avoided in order to live a good and honest life. I accept Pascal’s wager, and am willing to place my bet on the existence of God, hoping to gain all. I have also experienced some of the absurdity Nagel discusses and have come to my own conclusions. I maintain that we should live for today. By living in the present we escape the fear of the future. We do not get hung up on the uncertainties, but still acknowledge their existence. I also agree with Nagel that life should be approached with irony, and we should not take ourselves too seriously. Russell, Socrates, Pascal and Nagel all present plausible answers to the questions â€Å"What is the value of philosophy,† and â€Å"What is the purpose of our lives†. They use reason and logic to reach their conclusions. Through philosophy, we can broaden our minds and free ourselves from the dogmatism of society. Once our minds are expanded, we are able to think with reason and discover, for ourselves, the truth. References Nagel, Thomas, â€Å"The Absurd,† In John Perry, Michael Bratman and John Martin Fischer, editors, Introduction to Philosophy: Classical and Contemporary Readings, Fourth Edition (New York: Oxford University Press) 2007. Pascal, Blaise, â€Å"The Wager,† In John Perry, Michael Bratman and John Martin Fischer, editors, Introduction to Philosophy: Classical and Contemporary Readings, Fourth Edition (New York: Oxford University Press) 2007. Plato, â€Å"Apology: Defence of Socrates,† In John Perry, Michael Bratman and John Martin Fischer, editors, Introduction to Philosophy: Classical and Contemporary Readings, Fourth Edition (New York: Oxford University Press) 2007. Russell, Bertrand, â€Å"The Value of Philosophy,† In John Perry, Michael Bratman and John Martin Fischer, editors, Introduction to Philosophy: Classical and Contemporary Readings, Fourth Edition (New York: Oxford University Press) 2007.

Gender Differences in Communication

Gender Differences in Communication   The Difference of Language Used Between Men and Woman Many have wondered why men and women are so different. Everyone knows that both genders have a different way of talking to each other but no one knows exactly why. Why do males speak differently around females than they do with themselves? Is it through gender stereotypes that cause different language features they use in their speech? Or is there an an outside influence that is causing this phenomenon? The different speaking styles males and females use to converse, shows that their conversations are limited because of the influences of society. Throughout time, males were seen to have a different style of communication with females compared to their usual conversations with their fellow sex. This could also be said for females in vice versa. In male to male conversations, men are more seen to tease and joke around with their friends through profanity, sarcasm, or humor. In addition, they tend to avoid serious and emotional topics while females have these type of topics as their every day conversations. In female to female conversations, women are more careful about the choice of words they use and reflect upon the topics of their conversations. But why do men tend do avoid emotional/serious topics and why do females have to think before they speak? Can men also talk to women as if they were talking to their fellow sex? A sample of fifty California State University of Fullerton students were observed and ask about their opinions of this matter. Forty out of fifty males have responded that revealing their feelings, private li ves, or relationships would show their weaknesses and that it would lower their status as a confident, strong male. Forty-six out of the fifty females have also stated women are more cautious about their choice of words because females tend to be more sensitive and judgmental. And when the males were asked if they can talk to females the same way they talk to their friends, most of them said they cant. They have stated that their words or jokes could be too harsh and possibly hurt a girls feeling as females tend to be more sensitive or emotional. After the experiment, it was concluded that gender stereotypes was a possible major influence in the reason why men and women both speak differently. Although it is concluded that gender stereotypes is an influence on how men and women speak, how early is one introduced and influenced to gender stereotypes? Parents are the role models for their children. Their point of view and beliefs can also influence their childrens beliefs and views. For example, a Dad will tell his son not to cry because men dont cry over trivial things or a Dad will tell his daughter that she is his princess and treats her very gently. A mom can also tell her son to never hit a girl or to never say any mean things to a girl. Therefore, the male would never speak harshly towards or girl or show weakness. Another example would be a Mom telling her daughter her words have consequences and to always be kind to others. Therefore, the female would speak in a polite matter and is cautious with her words. It is shown that the parents can unintentionally integrate the concepts of gender stereotypes in their mind to help their child fit into the social norms of what is right and what is wrong. However, how early can a child learn to differentiate their language between both genders? A study of a one day observation on fifteen preschoolers have been performed. In result, all fifteen pre-schoolers have equally treated their classmates the same. The boys would talk just as roughly to the girls as they would to the boys and the girls would also join in yelling some insults when provoked. However, in recess a boy and girl got injured while running around the slide. The teacher hold the crying girl and comforted her while the teacher aide who took care of the boy, discouraged him from crying. One can see that the children in this early age of development are still oblivious to differentiation of language in genders. Though as they grow up, their personal experience with the people they interact and the people who influence them would slowly change how they speak towards others. Men and women have different perspectives on the world of communication. Women use the language as an act of sharing and an opportunity to increase intimacy with others, as well as to   express themselves and seek advice from others. While men often more focused on small talk that often revolves around topics related to business, sports, weather, and news where they have a clear purpose of the conversation in mind. (World of Psychology, 3) There are many different types of perspective seen by both genders. But can gender change their fixed mindset to a growing mindset? What would happen if males and females were to change their perspective of language and be more tolerant towards each other? For example, would it be possible for girls to be more tolerant of what others says or for males to be more expressive in their conversations? A population of ten Fullerton College students were asked. Eight out of ten said that it would not be possible because gender stereotypes have been ingrained into our culture. Therefore, the majority of the people will always have a fix mindset about the language we use towards different genders. In spite of that, two of the ten have stated that it could be possible but it would   gradually take over a long period of time. It is evident that men and womens style of language and communication differs in many ways. The analysis of the studies performed for this research shows that the differentiation of the language between genders is due to gender stereotypes. As well as it could be also due to the fact how the person was raised and what types of people he or she was surrounded with. Although both genders speak the same language, the choice of words have been limited because of the pressures of the societys norms. However, there is hope that someday the people will adapt into a growth mindset and erase the language barrier between males and females. Works Cited 6 Ways Men Women Communicate Differently. World of Psychology. N.p., 16 July 2014.  Web. 13 Feb. 2017.

huck finn Essay -- essays research papers

Huck Finn: America’s Fascination with the Bad Boy   Ã‚  Ã‚  Ã‚  Ã‚  Throughout the history of American Literature, the use of the ‘bad boy’ or the rebel in the literature has always fascinated readers. We may ask ourselves why would a bad person with typically bad morals and a bad attitude appeal to people in society? American society typically flocks toward certain characters in literature, based on their character. In The Adventures of Huckleberry Finn, by Mark Twain, we are able to examine one of the most famous rebellious young men in the history of American literature. Huck reveals all the typical qualities of a ‘bad boy’, while retaining his inner compassion. Through analysis of Huck and other characters in American Literature, we can come to a conclusion that the ‘bad boy’ is usually a character that is non-conforming to society, such as in religion, school, and moral standards, while retaining their compassion inside. Although these rebellious boys may look tough and scary on the outs ide, on the inside they actually have a good heart and are able to have feelings such as remorse, regret, love, and compassion for others. In addition, there is a thin line between the American bad boy that we all know and love, and truly a bad person. Both come off tough on the outside, but it is the inner character that will separate ‘the men from the boys’. The rebellious boy we are fascinated boy has a good heart, while the other ‘bad boy’ is bad in all aspects. People are drawn to the inner moral fiber, not how bad people are on the outside. This is why Huck is so famous in literary history. It is evident that he has a tough outside, but a caring personality on the inside.   Ã‚  Ã‚  Ã‚  Ã‚  Foley 2 Huck is far from a typical child in all aspects of his character, life experiences, and maturity. Huck doesn’t conform to society whatsoever, and has his own opinion about everything. In a society as religious as his, he says a lot of cruel things about religion and what he thinks of it, especially when it comes to hell. â€Å"Then she told me all about the bad place, and I said I wished I was there. She got mad, then, but I didn’t mean no harm. She said it was wicked to say what I said; said she wouldn’t say it for the whole world; she was going to live so as to go to the good place.† (Twain 33). Huck clearly displays his thinking on religion throug... ...nbsp;  While Huck represents the ‘American bad boy’, Tom Sawyer is presented as a FOIL of Huck. Huck does the things he needs to do in order to survive, while Tom Sawyer is living in his own fantasy world. Everything in Tom’s life revolves around these fairytale adventures he reads about in books. Tom conforms to society, while Huck clearly does not. Tom has no worries though, as far as survival and having a place to go. He loves to make everything difficult, in order to do it ‘the way they do it in adventure books.’ The two boys are total opposites, in the form of character, goals and actions.   Ã‚  Ã‚  Ã‚  Ã‚  America has always had a fascination with the rebellious young boy, and it is very possible that the novel The Adventures of Huckleberry Finn, by Mark Twain, brought about this loving for this type of character. Huck’s character has both the noticeable bad Foley 6 boy attitude and tough outside, while also having a good heart and a caring personality. His character brings out the reader’s ‘id’ as Freud would say. It brings out the naughtiness inside the reader’s personality, while still making him lovable because he is really a good person on the inside.

Lincolns Beliefs Against Racism and Slavery :: American History Abraham Lincoln

* What were Lincoln's beliefs concerning race and slavery? How did they change over time, and in what ways did they remain the same? How were they evident in the Lincoln-Douglass Debates, and the history of emancipation? On October 16, 1854, Abraham Lincoln gave a speech denouncing the Kansas-Nebraska Act at Peoria, Illinois. He stated that it was too modified and it was a repeal to the Missouri Compromise. The Missouri Compromise prohibited slavery in the remainder of the Louisiana Purchase north of 36Â °30'N lat. The Kansas-Nebraska Act gave the territories popular sovereignty which was the direct opposite of the previous decision. "This declared indifference, but as I must think, covert real zeal for the spread of slavery, I can not but hate. I hate it because of the monstrous injustice of slavery itself (Johnson 45)." In a fragment that Abraham Lincoln wrote in 1854 about slavery, he protested that both blacks and whites had the same right to enslave each other and neither had more superiority. He used a theory to prove all of the whites' reasons for slavery were incorrect and could be turned around to enslave them. "You say A. is white, and B is black. It is color, then; the lighter, having the right to enslave the darker? Take care. By this rule, you are to be slave to the first man you meet, with a fairer skin than your own." He also went on to use the same reasoning towards disproving the arguments that whites are intellectually superior to blacks (Johnson 49). On June 26, 1857 Lincoln gave a speech on the Dred Scott case. He expressed his disapproval of their decision but maintained that he offered no resistance to it. The point that the court had over-ruled its own decisions before was brought up and he said, "We shall try to do what we can to have to over-rule this (Johnson 56)." Lincoln realized the necessity to respect and abide by the law, but he also recognized the ability, through legislative power, to change the law. In the Lincoln-Douglass Debates, Lincoln stated that he had no lawful right to interfere with the institution of slavery. Lincoln also goes on further to say that he doesn't believe in full political or social equality for blacks, but he says that whites and blacks share the inalienable rights that are listed in the Declaration of Independence.

That Was Then, This Is Now :: essays papers

That Was Then, This Is Now As I grow older I find myself and my surroundings changing. Many things about my personality and appearance have altered greatly in the past decade. I've observed many of these same changes in my family as well as in my friends. Some of my likes and dislikes of certain things are the same as when I was six years old, but not all. From my love of children and every type of critter to my dependency on my parents, my life has changed. From a very young age I've always loved children. "Mom, can I have a little brother and sister to play with?" was a favorite question of mine. A little bit later I would learn the answer. I would eventually have both. Other mothers often commented on my 'motherly instinct' when it came to my younger siblings. I've always liked the feeling of being able to comfort someone smaller than I am. As a child I loved playing dolls and 'house', always pretending to be the mother. Now I work at a Nursery watching over real children. From my love of children derived my desire to become a pediatrician. Along with my love of children is my love of animals. A new pet every week was a regular around the Moody House. My friends were always amazed by the array of creatures crawling around my room and shimmying up the curtains. One week I'd have eight pet chickens and a guinea pig and the next it was a turtle and bunny rabbit. As I grow older I become a little less interested in having as many pets as possible and a little more content with just the ordinary dog and my pet Iguana. All throughout my life I have depended on my parents. As a young child I searched eagerly in the eyes of my mom and dad for the reassurance I needed whenever I did something new. Holding tightly onto my dad's hand as we crossed the street I trusted he would always take me safely across. In the same way I have always trusted they would guide me through life safely. Although I no longer hold their hands when I cross the street I know they are always there. I've grown into my own person, depending more on myself rather than searching for reassurance through them.

Environmental Ethics Essay

Suppose that putting out natural fires, culling feral animals or destroying some individual members of overpopulated indigenous species is necessary for the protection of the integrity of a certain ecosystem. Will this actions be morally permissible or even required? Is it morally permissible or even required? Is it morally acceptable for farmers in non-industrial to practice- slash and burn techniques to clear areas for agriculture? Consider a mining company witch has performed open pit mining in some previously unspoiled area. Does the company have moral obligation to restore the landform and surface ecology? And what is the value of a humanly restored environment compared and to consume a huge portion of the planet’s natural resources. If that wrong, it is simple because a sustainable environment and to consume a huge portion of the planet’s natural resources. If that is wrong, is it simple because a sustainable environment is essential to present and future well-being? Or such behavior also wrong because the natural environment and or its various contents have certain values in their own right so that these values ought to be respected and protected in any case? These are among the questions investigated by environmental ethics. Some of them are specific questions faced by individuals in particular circumstances, while others are moral global questions faced by groups and communities. Yet others are more abstract questions concerning the value and moral standing of the natural environment and its nonhuman components. In the literature on environmental ethics the distinction between instrumental value and intrinsic value( meaning non-instrumental value) has been of considerable importance. The former is the value of things as means to further some other ends. A set of rules outlining human responsibility concerning environmental ethics defines the relationship towards ‘’the surroundings, both biotic and abiotic’’ collective called the environment’’ (Blackmore,1977) Any person who has ever given a though to the need to protect and develop the environment has either implicit or explicit code of ethics regarding these issues that determines everyday behavior patterns. In the same way, I also have my own values and ethics regarding environmental issues that define my responsibility to the natural environment. Although at times I can violate these values when the situation proves to be challenging, I nevertheless hold them in high steem. First of all , my Ethical approach is grounded in the belief that ‘’we must recognize the inherent rights of nature and natural system to survive intact (Blackmore,1997) . All too often human beings view nature and natural system as a pleasant surrounding for their leisure time or a resource for economic activity. This is a dangerous point of view since it leads to the destruction of natural habitats through over-using, rampant pollution, depletion of resources, and the extinction of wild flora and fauna. I believe that people in their activities should recognize preservation of natural systems as an important priority that has to be considered Along with economic efficiency and at times even override it. The Earth has suffered too much from the influence of humans, and it is time to give it a rest and let it recuperate from the damage. Accordingly environmental problems will consist in problems either for human interest or for the interest of the non-human animals, and an acceptable environmental ethic would have this individual interest as its grounds. Indeed those who believe that only sentient or conscious creatures have interest and that having interest is necessary for warranting moral consideration will hold that nothing else has interest on witch environmental problems could turn. Problems for ecosystems are thus held to turn invariably on the interest of sentinel or conscious individuals, and within such and ethic, priority is liable to be placed on averting, suffering premature death for vulnerable individuals, whether is best done by the introduction of humane methods of farming, by abstaining from eating meat by curtailing human interventions in the natural order, or even possibly by intervening to reduce the suffering inflicted by predators on prey. Millions of people are influenced by such ethic, and their approach to environmental problems would often follow the general pattern just mentioned. Others, However, suggest that environmental ethics must start somewhere quite different. Thinking about the environment involves taking much greater account of ecological systems than such an individualist approach can do, and if we fail to understand the natural system of our planet we are likely to generate ecological catastrophes, either by neglect or through seeking to rescue individuals while the system on witch we depend is crumbling. By the time we have understood such systems, our focus will no longer be on the individual suffering or, since far more is at stake, such as the survival of whole species, and the health of the whole ecosystems We need to prioritize the Preservation and rehabilitation of species and of ecosystems. New and modern ’’Green technologies and the conservation of natural resources Oil, Gas, Land ect will have to be more regulated in as universal Ethics in our global economy. Bibliography Abram,D. , 1996 The spell of the sensuous, New York : vintage books Michael Walzer, interpretations and social Criticism ( New York: Basic Books,1988} J. Bair Callicutt, In defense of the land Ethic ( Albany: State of New York press, 1989) Eugene Hardgrove, Foundations of environmental ethics ( Englewood Cliffs: Prentice hall, 1989) Samuel Hays, Conservation and the gospel of efficiency ( Cambridge, MA: Harvard University press,1959)

Mice and Men Injustices Faced

â€Å"Injustice anywhere is a threat to justice everywhere† Martin Luther King regarding justice. This quote considers the injustice that takes place and its potential impacts. Justice is defined as a quality of being just; fairness and injustice is defined as Lack of fairness or justice. This quote has some relevance and can be related to the issues of justice and injustice which is faced in the book Of Mice of Men. The book is set in the 1900s it takes place on and about a ranch in the Salinas Valley, near the town of Soledad, south of San Francisco. It is about two migrant field workers in California during the Great Depression – George Milton, an intelligent and cynical man; and Lennie Small, an ironically named man of large stature and immense strength but limited mental abilities. They work on a ranch and they hope to one day attain their shared dream of settling down on their own piece of land. Lennie's part of the dream, which he never tires of hearing George describe, is merely to tend to (and touch) soft rabbits on the farm. In the book many characters are faced with injustices ranging from racism to disabilities. You can read also Justice System Position Paper One such characters who is subjected to this is Crooks. In the novel â€Å"Of Mice and Men† John Steinbeck, the author, uses the character of Crooks to represent racism and to symbolise the marginalization of the black community during the setting of the book. The term â€Å"nigger† is referenced in the book a number of times such as being banned from the bunkhouse, only during Christmas â€Å"they let the nigger come in† and in one scene Curley’s wife threatens Crooks that she’ll ‘ get you strung up on a tree so easy It ain’t even funny† showing the injustice that he faces when working at the ranch.

Jack Greenberg, Inc.

Family owned business is a business that is owned by one family, most of the shareholders are from the same family. One of the major problems in this type of business is a conflict in interests among the family’s member. The auditor should be careful and observe the type of the relationship among the family’s member. There should be a written agreement to specify rights, duties, and obligations for each member, the auditor should read those documents for further information.One issue that faced the auditor is to understand the attitude of each member, the risk of manipulating facts can be existed due to the close relationship. In the case of Jack Greenberg, the son has manipulated the numbers in the record for his father’s sake and no one would be able to prevent him since he is one of the owners. The possibility of hiding facts is high in this kind of business because of the close relationship among the family’s member.I believe the family owned business demands more effort from the auditor to check and discover misstatements. 2. For the prepaid inventory I would recommend that the auditor should focus on the following objectives; existing, occurrence, valuation and allocation, completeness, and right and obligation. Prepaid items represent a complete listing of the company’s costs that are allocable to future periods and that can reasonably be expected to be realized through future operations.As for the merchandise, the auditor should physically observe the inventory to verify the amount recorded, the most important part of the observation of inventory is to determine whether the physical count is being taken in accordance with the client’s instructions. The audit objective related to merchandise are; * Existence: Inventory as recorded on tags exists. * Completeness: Existing inventory is counted and tagged. * Accuracy: Inventory is counted accurately. * Realizable value: Obsolete and unusable inventory items are excl uded or noted. Rights: The client has rights to inventory recorded on tags. * Classification: Inventory is classified correctly on the tags. * Cutoff: Transactions are recorded in the proper period. 3. Internal evidence is created, used, and retained within the client’s organization and without the help of outside parties for example; sales invoices duplicate copy, employees’ time reports, inventory reports, and purchase requisitions. On the other hand, external evidence originates outside the client’s organization for example; bank statement.This type of documents generally prepared in the ordinary course of business activities and form part of its records whether of accounting or non-accounting nature. Sometimes obtained directly from source such as bank, debtors, and creditors confirmations. External evidence and the internally generated evidence circulated externally are more reliable than the internal evidence. 4. Walkthrough is simply the act of tracing a transaction through organizational records and procedures, a commonsense approach to learning how a process works.The purpose of walkthrough procedure is to evaluate the reliability of the client's accounting system. The auditor looks at the supporting documentation for a transaction from its starting point and then proceeds to examine the accounting system steps thereafter until ultimate disposition of the item. The walk-through examination is one of the tests that is important for the auditor to obtain an understanding of the client’s business. The U. S.Public Company Accounting Oversight Board (PCAOB) has drawn attention to a fundamental audit procedures, one that is so common that auditors may take it for granted is the walkthrough procedure. Most auditors traditionally have viewed walkthroughs as the procedure of choice when attempting to develop an understanding of key processes and internal controls of a client. Now, walkthroughs are required when certifying financial reporting controls under Section 404 of the U. S. Sarbanes-Oxley Act of 2002. As it relates to Audit Standard No. from the PCAOB, the standard includes a requirement that the auditor must perform a walkthrough for each of the company’s significant processes. 5. I would highly recommend that the auditor should extend the scope of substantive test and increase the sample size in order to discover other misstatements that existed. The auditor also could trace documents to testify whether the inventory has been listed accurately. Analytical procedure and test of detail as part of substantive test to find the relationship between the inventory account and other accounts in the financial statements.Cut off test with physical observation to the inventory would help to discover fraud and any misstatement in the inventory account. In addition, the auditor may use confirmation to confirm amount listed in the record with third parties. 6. I think the audit firm responsibility is to info rm the client that there are weaknesses in their current internal control however the audit firm does not have the right to force the client to do some action regarding those deficiencies. The auditor should try to persuade the client and reveal the risks of having such a weak internal control system.In case the client did not cooperate with the auditor, the auditor should resign from performing audit services to the client; he or she should disclose that decision. The general Accepted Auditing Standards -AU 150 paragraph 2- require the auditor to maintain independence as a general rule, the auditor must also exercise due professional care in the performance of the audit and the preparation of the report therefore, in order to maintain the auditor independence, the auditor should have his or her own voice and not just follow the client’s rule.

Lifelong Learning Essay

1. Understand learning and teaching strategies in lifelong learning. 1.1 Summarise learning and teaching strategies used in own specialism. It is very important that i know and understand the various learning styles of my students before I start my lesson. This will enable my students to get maximum benefit from my lessons. I could do this through an initial assessment or interview or if i plan my lessons correctly, i could do this on the first day of class. Therefore once i know my students style of learning i can plan my lessons to what style best suits them. Once I’ve established their learning style i could then plan my lessons to suit my students and i could also use assessments to gauge their progress during lessons, this will be in the form of the initial assessment, formative and summative assessments. I could explain my teaching plan to the class, the aim and objective of the lesson, this way the students will be clear what the session entails and what they have to kn ow at the end of the lesson. In making sure no student is left out i could use EDIP to get my lesson across, this way i will be covering all learning styles. The students should also know what is acceptable in their behaviour and what’s not; this can be done through a class contract. The layout, safety and temperature of the room is also of great importance as there will be some students in wheelchairs, thus the students will feel comfortable during lessons. If not my students will be concentrating on the cold, lack of ventilation, also they may not be able to see or hear on what’s going on, therefore i will have failed in my aim and objective as a teacher. As a tutor teaching about disability I’m governed by the Health and Safety at Work act 1974. My students should be made aware of these rules and in case of any accidents where to go, and where the fire escapes and meeting points are, and also which toilets are suitable for wheelchairs. I will need to give a brief outline of COSHH and what it means, and how we behave in the class. To ensure good teaching and learning i will make it exciting and informative for them as i possibly can. Depending on funding i will try and have as much equipment as possible to demonstrate with, this will give the clas s a good feeling of achievement and help them have an easier life, also it will give me a good feeling knowing I’m doing my job properly. 1:2 Explain how approaches to learning and teaching in own specialism meet the needs of learners. As a tutor i will be giving talks on disability acts, changes to benefits including Personal Independence payment (PIP). I will be using handouts talks and visitors from the Job Centre Plus (JCP) and other benefit agencies. I will use the students own experience and situation to highlight the affects that these new changes will have on them, this will be class involvement and participation. This type of instruction will also use acts, dates; benefit amounts – numeracy, demonstrations and handouts – visual explanation and aural. I will also be using the fire brigade, who will give advice on fire risks in the home and give advice in preventing fires, and also on smoke alarms and carbon monoxide detectors, and most importantly what to do in the event of a fire, and disability adaption companies to give talks and demonstrations on what home and vehicle adaption’s that are available to them, these adaption’s will make them more independent, this will involve hands on sessions. In some cases may have to use power point. This will use kinaesthetic learning; all of the above will incorporate all learning styles and therefore will be fully inclusive. 1:3 Describe aspects of inclusive learning. Inclusive learning is all about involving all my students during the lesson, and treating them equally and fairly, and without directly or indirectly excluding anyone during a lesson. Some students may feel excluded if their particular needs are not met. Also i will need to take into account of any individual learning or support needs. Knowing what my students needs are in advance can be done through an initial assessment or the induction process. Inclusion is also about attitudes as well as behaviour; some students may be affected by the actions or words of others. Using student’s first names, having eye contact and speaking personally to the students when addressing them will incorporate inclusive learning. Creating learning conditions in the class setting can be based on respect for others, a group contract and ground rules will help with inclusive learning. Many ways for promoting inclusion are. Identifying needs, i need to find a way to overcome any barriers, flexible programmes for students with special needs, students taking medication, and having any appointments outside of the class. Also putting any sign posts for internal or external agencies which may be of use to them. Planning learning, by creating lesson plans and schemes of work will reflect on how i will be able to include all my students. Also by being able to plan a visit to an outside organisation so they can see what is available for them in making their life easier. Also agreeing any individual learning plans or actions plans they may need. Finding out if they’ve had any previous learning or experience. Facilitating learning, by encouraging group work where students can mix and participate with all students of the group. Making students feel comfortable to approach me with any questions they need to ask. Providing a safe and supportive environment where everyone’s contribution is valued. Encouraging respect and promoting and understanding of student differences. Assessing learning, this can be done by initial, formative and summative assessm ents. Adapting assessment activities where possible to meet any particular requirements or needs. Recognising and valuing individual’s achievements. Ensuring assessment planning is individual. Encouraging all students to reach their full potential. Quality assurance evaluation, communicating with other team members to ensure they are aware of any student requirements or issues, obtaining feedback from my students on mine and their performance in class, there are different ways in doing this.1: verbally, 2: electronically, 3: written. Evaluating my delivery to ensure I have included all the students fully in my lesson. Liaising with awarding organisation regarding any modifications required to the learning and assessment activities. As teaching about disability I will be using all aspects of inclusive learning, by using a mixture of different approaches in my class, this will ensure I meet all learning styles and retain student engagement and motivation. 2: Understand how to create inclusive learning and teaching in lifelong learning. 2.1 Explain how to select inclusive learning and teaching techniques. As a tutor it is important that i make my lessons inclusive, i can do this by using different learning and teaching styles during my lessons; choosing which style to use depends on what type of students i have in my class. Choosing inclusive learning and teaching techniques will allow the whole class to be involved making sure that my lesson is inclusive. It is also important that i discuss with my students what their support needs and requirements are, this can be done by an initial assessment and first interview. Once i know the needs and requirements i will be able to plan my lesson making sure that my lesson is inclusive. A tutor led demonstration is a teaching and learning method that may work well with hands on; this allows all students to participate regardless of ability levels of learning styles, it’s also useful for s tudents that learn visually, some students may have hearing difficulties therefore it is important for me to give instructions both verbally and visually, and written down. Therefore making sure that all learner and learning styles have been catered for. I could split the class into groups; by doing this it does not put any pressure on any individual student, this way they can discuss amongst themselves because each one will have individual views, this then will allow them to gather their own thoughts and discuss with the rest of their group. Ensuring my teaching and learning methods are inclusive and will meet the needs of my students and will help my students feel valued and supported. As i mentioned earlier it is important i find out if any students have any needs or need any support, as i will be able to choose the appropriate teaching and learning methods for the students and their learning styles. 2.2 Explain how to select resources that meet the need of learners. It is important to discuss with the students what their needs are and what extra support they need in order for the lesson to be inclusive. I can use many forms of resources it’s important that i make resources accessible to all students. Resources can help with their learning, therefore it is important to select resources that meet the needs of my learners. Some students may not disclose their additional needs for a variety of reasons; therefore there are a few steps which i can take to ensure that the students can still take part in their lessons. For example, making sure that all written text is large enough and plain font so as it makes it easier to read and different coloured paper can be useful for students with visual support needs. Students with visual impairment will also benefit from the larger text. Students with hearing difficulties its best to use power point with written handouts explaining what they will be doing and what i will be discussing during the lesson, this way the students will feel included in the lesson rather than wondering what’s going on. Also if using power point make sure the text is large enough for those not sitting close enough are able to see. By using these resources i am making sure my lessons are inclusive. I can also use external resources for example: * Local fire brigade, they can explain the fire risks at home and also advise on safety, they can arrange for a home visit to check that all safety measures are in place. * Job centre plus, to give advice on future employment and what is available for disabled people. * Local council, to give advice on any home improvements on making their lives a little easier, and handout leaflets on what may be available to them. * Ambulance service, to give advice on what to do in case of emergency and a little basic first aid training. * Guest speaker, to give advice on benefits and what’s available to them, and also what the new system will mean to them, the phasing out of DLA to Personal Independence Payment, (pip) between 2013-2016, also changes made to the sick ness benefit, and where to go for any advice. All these resources are beneficial in independent living and ensuring a positive outcome in inclusive teaching and learning. 2.3 Explain how to create assessment opportunities that meet the needs of learners. The first assessment will be the initial assessment; also asking the students if they have any prior knowledge, i will be doing assessments throughout the course this will give me a good idea on how my students are progressing, and will highlight any areas they are struggling in, class discussions may also help in finding out any initial needs of the class and offer the right support for them. Formative and summative assessments will also be carried out. Formative assessments are carried out during and throughout the course, this will allow for development to take place, and asking questions and observing will help me give ongoing feedback and will enable my students develop further. I could give them simple tasks to do and assess their development, this way i can find out if there are any areas in need of further development. Students doing simple tasks will help in therapy and give every student the opportunity to give feedback on what they’ve seen and learned. Summative assessments are done at the end of each lesson and getting the students to demonstrate on what they have learned during the lesson, this can be quite stressful for some students; therefore i can help by giving a little encouragement. When doing summative assessments i only need to assess what needs to be assessed. 2.4 Explain how to provide opportunities for learners to practice their literacy, language, numeracy and ICT skills. Literacy skills can be used in lessons in a number of ways; i could do this by getting the students to create posters, or handouts. I could also get the students to read out or present their work to the rest of the class, which would bring both language and communication skills into the lesson. By providing a print out of my power point (if i have one) is another way of using literacy and language skills, as the students will be able to follow the power point at their own pace, and also gives the students a resource in which they can take away with them. I could also get the students to take part in role play situations, or discussions on a certain topic/ language skills will be used in a lesson when starting a new topic by providing students with a glossary which will provide the students with definitions of new terms. Language skills will involve listening, discussions, and explaining to the rest of the class what they are doing, and the other students giving feedback. This could also be covered by a question and answer session. Numeracy skills can also be used in most lessons, it could be as simple as by putting in a graph, pie chart or a bar chart into my presentation or handouts. This way the students will get used to seeing charts, and could also help them to understand how they work, therefore using numeracy skills in my lessons. I could also use terms such as 50% instead of half, this again will help the students understand numerical terms better. Time keeping skills can also be used in the lesson by giving the students timetables to show what time they start their lesson, also informing the students that breaks are every 45 minutes. All travel costs will be reimbursed by my organisation; by getting the students to total up their travel costs instead of us working it out for them will incorporate numeracy in my lesson. There are a number of ways to incorporate ICT skills during lessons; which will allow the students to build on their skills, beforehand i will have provided a scheme of work, and at all stages of the lesson these will be taken into account. I can use ICT in most lessons and also i could include tasks such as typing work into a word document, or use power point to create a presentation to present to the rest of the class. By getting the students to do a presentation will help in their language skills as well as ICT skills, also another way i could use ICT skills in lessons is to get the students to do some on-line research on a topic which i will give them. Sometimes i may have a lack of ICT resources; this may make it more difficult for the students to learn. However, i could give the students a handout containing links to websites relevant to the lesson. By providing the student’s links will encourage the students to access them in their own time; therefore i will have incorporated skills into my lessons without ICT resources in the classroom. 3. Understand ways to create a motivating learning environment. 3.1 Explain ways to engage and motivate learners in an inclusive learning environment.

Aristotle on Moral Responsibility Essay Example | Topics and Well Written Essays - 1250 words - 1

Aristotle on Moral Responsibility - Essay Example A person is not morally responsible for an action if he or she does not know the possible consequences of his actions prior to the performance of that action, according to Aristotle. By such standards Aristotle tells us about the moral responsibility on a person for his or her actions. In this essay we will talk about the Aristotle’s take on moral responsibility of person for his or her actions. The voluntary acts and involuntary acts will be defined and how moral responsibility is a function of moral character will also be explained according to Aristotle. The film Dead Man Walking will also be discussed and its scenes will be analyzed keeping in mind the writings of Aristotle. Moral responsibility is defined by Aristotle to some extent through his concept of voluntary and involuntary acts. Moral responsibility can also be determined through the knowledge of consequences of the actions prior to the performance of those actions. Moral responsibility is also determined through the concept of impulsive and deliberate actions. A person is also morally responsible for inaction in certain situations therefore this is also a criteria through which moral responsibility can be determined. All these determinants of moral responsibility will be discussed in the paper. Aristotle talks about voluntary and involuntary acts. An act according to him is involuntary if a person has no control on his actions. Moral responsibility of an action does not lie on a person if he or she is forced to perform an action. An example would be that of a person who loses his cell phone and wallet to a thief at the gun point. Such actions that are not voluntary and performer of such actions cannot be held morally responsible for it. The definition of involuntary actions, by Aristotle, is very restricted and narrow. He believes that an action is only involuntary if the agent is not taking any willful part in the action himself. A person may be under force but

EBP Assignment Example | Topics and Well Written Essays - 1500 words - 1

EBP - Assignment Example This report features what is constituted in a healthcare model along with succinct description as well as discussed findings from the literature review (Wood, 2011). Pediatric patients and children who go through painful procedures frequently do so without the use of analgesics or psychological coping methods. Topical analgesics and non-pharmacological measures safely decrease procedure-related pain in children but are usually underutilized. Failure to reduce pain at initial procedures results to a stronger pain response when a subsequent painful procedure is administered without adequate analgesia. Implementing evidence-based multidisciplinary protocols that mitigate discomfort from procedures done to pediatric patients has been shown to be safe and effective. This protocol provides effective education, gives alternative therapies and develops policies through training (Aggarwal, 2010). This can only be achieved through early intervention and prevention, creating community awareness along with a better access to pain management services all of which are natured by a theoretical basis, EBP and defined standards. This model is developed to make sure that health professionals and nurses head in the same direction with preset goals and objectives. Strategies aimed at preventing and managing acute and chronic pain in children should be outlined early in advance. This should be accompanied with valid and comprehensive screening and assessment tools and processes (Nicholas et al. 2011). Patients should actively be involved in treatments by seeking clarifications as to why certain treatments are necessary so that the right treatment is conferred to the right patient for the right reasons (Bedard et al. 2006). Patients with chronic and acute pain can be transferred to care mode while the many of patients experiencing chronic pain are managed in the primary care sector. Some

Technical Abstrract-Article Summary Assignment Example | Topics and Well Written Essays - 250 words

Technical Abstrract-Article Summary - Assignment Example It is the slight curve of the Nexus display that makes people think that it has a flexible display. The manufacture of flexible smartphones is not without hurdles. For one, the durability of a bendable phone and its components remain questionable. Yet again, the cost of manufacturing the phone is higher than that for standard phones While OLED displays are better than LCD (Liquid Crystal Display) screens in that they can easily bend or fold without being destroyed, they may need to an additional glass layer to be more durable. A flexible display is beneficial compared to the rigid display in that it is more durable especially even when they fall. They also tend to be thinner and lighter than the standard screens since they are made of plastic. While plastic gives greater flexibility to displays, they are disadvantageous in that they are semi-permeable to air and water which can destroy the display. In conclusion, flexible OLED displays are more durable compared to their LCD counterparts given that they are more flexible. However, it remains to be seen how practical flexible displays are in the

Humanities Essay Example | Topics and Well Written Essays - 1000 words - 6

Humanities - Essay Example e, sceptics continuously claim that the flood of Noah in the book of Genesis is a rewritten version of the original myth called the Epic of Gilgamesh written and produced by the Sumerians in a form of a poem. It is imperative to note that, the flood of the epic of Gilgamesh is enclosed on the Tablet XI, which is one of the 212 tablets dated to 650B.C (The Epic of Gilgamesh and the Old Testament, 9). The tablets might not perceptibly be the originals, because the remains of the Gilgamesh flood story have been established on tablets dated to earlier dates such as 2000.B.C. On the other hand, the Genesis story about the flood is not dated, however, the liberal researchers have dated it between 1500-500B.C. some of the similarities that have made liberal scholars believe that the Genesis flood story is founded in the Gilgamesh story include The significance of the names of the heroes does not exhibit any common similarity or linkage. For instance, Noah meant â€Å"rest†, while Utnapishtim meant finder of life. However, both of them were considered righteous and faultless as compared with the rest. On the composition of those who entered the boat, Utnapishtim took a pilot, artisans and his family (The Epic of Gilgamesh and the Old Testament, 10). Equally, it is fascinating to find out that both floods trace to the same place; the Middle East, nonetheless the tow mountains, Ararat and Nisir are 300 miles apart. In addition, the gift or blessing the heroes received after the floods was different. For instance, Noah received the blessing of multiplying and filling the earth and taking charge of all animals, while Utnapishtim was offered eternal life. The account that in both floods a boat existed is an obvious expectation for any danger, there must be a means of escape and the boats served this purpose in both cases. Equally, the construction of the boats was attributed to the knowledge of the coming of danger, which originated from somebody thus the existence of both God

Prepare a report for a UK fashion retailer that (1) identifies key Essay

Prepare a report for a UK fashion retailer that (1) identifies key relevant changes in the UK market (750words) and (2) suggest strategies and tactics that are - Essay Example The unemployment rate has increased to its highest level in 17 years, as a result disposable incomes will remain flat in 2009 and consumption is forecasted to reduce by 1.2% in 2009 with credit being hard to get. (BBC News Report, 2008). The reduction in disposable income may impact negatively on the fashion retail market, because people tend to curb spending on fashion items in favor of necessities such as food. On the positive side however, it is also possible that with the increasing difficulties in obtaining credit, more people will be unable to purchase big ticket items such as homes and will opt to spend their money on clothing and footwear instead. In a restrictive economic environment, supermarkets marketing fashion apparel are likely to enjoy higher levels of customer support as compared to specialist fashion outlets. (www.verdict.co.uk). With rising costs of gas and less of disposable income, consumers are likely to target their purchases to a supermarket where all goods are offered under one roof. Specialist fashion retailers may be faced with rising costs in rent, etc added to which the costs of sourcing products from China are likely to increase which could further decrease the margins available to specialists. (www.verdict.co.uk). Since the U.K. economy has been declining throughout the last three successive financial quarters, the value of the pound has been falling, thereby giving rise to outsourcing exchanges with smaller margins of profit. In such an environment, there is likely to be an increasing squeeze on midmarket retailers, many of whom may be forced to exit the market, since they offer neither low price for competitiveness, neither do they offer special value for their brands. Howard’s decision model shows that consumer purchase behavior is a component of (a)brand recognition (b) attitude towards the brand and (c) confidence in judging the

Worst Management Team Term Paper Example | Topics and Well Written Essays - 1500 words

Worst Management Team - Term Paper Example There can either be a single large team in an organization or there can be several small teams, depending on the nature and type of organization. However, the function of all such management teams is to play their role in the progress of the company, thereby, contributing towards its success. One such management team also existed at Lehman Brothers Holding Inc, which used to be an international financial services organization, also the fourth biggest investment bank of the United States of America dealing in investment banking along with private banking, equity, research, returns trading and investment management. In my opinion, the management team of the Lehman Brothers during the 2006-08 periods is the worst management team ever to have functioned in the history. This is because in this firm, greatest quantity of capital was demolished in the shortest amount of time. In a dramatic manner, the firm underwent the largest bankruptcy in the history of United States, with its stocks plu mmeting drastically, customers opting their way out and assets being heavily undervalued by the official credit rating groups of that time. Finally, a significant portion of the company was bought by Barclays in September 2008 (Summe, 2011). Lehman Brothers was mutually established by the three brothers, Henry Lehman, Emanuel Lehman and Mayer Lehman. Since its foundation, it was considered to be a very reputable institution in which people used to place trust. With the passage of time, the popularity of the firm increased tremendously and it became one of the most reliable financial service companies in the United States, with the launch of its various subsidiaries such as Aurora Loan Services, Crossroad Groups, etc. Since 1993, the company was being led by Richard S. Fuld, Jr, who can be construed as a typical traditional leader with a top down command and control approach. He used to be very daunting in his demeanor and often commanded respect and devotion from his employees on th e basis of power. He had a large management team along with him comprising of senior managers and board of directors who always aided him in forming corporate level policies, core business strategies and decision making. Up till 2007, this team did reasonably well as far as the monetary records are concerned. The company even reported a staggering $4.2 billion profit in the year 2007. However, the consequences of following a superficial policy based on narrow scope and risky business were soon revealed when the company suffered the biggest financial turmoil of USA’s history which also triggered the late 2000’s recession. The responsibility of this crisis which resulted in the destruction of one of the most established names in the world of international finance lies directly on the management team of Lehman Brothers which consisted of several heavyweights. This management team was headed by a very impolite and fiery Chairman and CEO, Richard S. Fuld, Jr (Birkinshaw, 20 10). The other members of the management team were : â€Å"Riccardo Banchetti - Co-Chief Executive Officer of the Middle east and Europe regions; Jasjit S. Bhattal – Chief Executive Officer of Asia-Pacific region; Gearld A.Donini – Global Head of Equities; Eric Felder – Global Co-Head of fixed income; Scott J. Freidheim – Co-Chief Administrative Officer; Michael Gelband – Global Head of Capital Markets; David Goldfarb - Chief Strategy Officer; Alex Kirk – Global Head of Principal Investing; Hyung S. Lee – Global Co-Head of Fixed Income; Stephen M.Lessing – Head of Client Relationship Management; Ian T. Lowitt – Chief Financial Officer and Co-Chief Administrative Officer; Herbert H.McDade III –

What is the effect of the global economic crisis on hotel businesses Essay

What is the effect of the global economic crisis on hotel businesses throughout Switzerland - Essay Example It is organized as follows. Section 2 discusses the international trends regarding the impact of global financial crisis on the performance of luxurious hotels. Section 3 discusses the impact of global financial crisis on the luxurious hotels in Switzerland. Section 4 discusses the impact of global financial crisis on the visits of guests particularly foreign guests in the hotels. Section 5 discusses the impact of global financial crisis on the unemployment trends in the Switzerland hotel market. Section 6 concludes the report. Since the tourism market, particularly the hotel business is the part of a country’s overall economy, all the major conditions in the overall economy are likely to have an impact on this market also. The trends in the European market show that there has been heavy decline in the investment in the hotel investment market all over Europe .It was the highest in the UK market followed by France and Germany. There has been heavy decline in the hotel occupancies and the unemployment rates all over the European market ((BNP Paribas real estate, 2009). In Switzerland, tourism is considered as one of the main contributor’s to the country’s wealth and hotel businesses are important components of the tourism industry(OECD,2000). The luxurious hotels in Switzerland have been attracting tourists from all over the world historically. However, in the aftermath of the global financial crisis in 2008, there has been a significant fall in the demand for luxury goods since people had to save money for essential goods like food, housing etc. This has led to a drop down in the luxurious hotel businesses in Switzerland. Hence, though it is reported that the hotel industry in Switzerland has recorded 37 million overnight stays in 12 months at October end greater than the 12 months period in the last year, according to reports ,a 3 percent fall in the overnight stay

Fast Plants Materials and Methods Essay Example for Free

Fast Plants Materials and Methods Essay When first preparing our fast plants we had to set up four different systems that would dictate our variable of fluorescent light. Each system would provide light to our fast plants for different amounts of time per day. Our systems were set up for 0 hours of light, 6 hours of light, 12 hours of light, and 24 hours of light. To setup the lab we began to setup our lighting system with fluorescent a timer for each set of fast plants. Our 24 hours was set up in the classroom with a lighting system directly above it. For our 0,6, and 12 hours we placed the fast plants inside of a cabinet to prevent the fast plants from being exposed to outside light. Once our plant light houses were setup we began preparing the growing systems and plants. We started by using a thoroughly wet water mat and wick. We fed our wicks up through the bottom part of our plant pots, which were made out of Styrofoam. After the wick was fed through we placed the water on top so the top 3cm of the wick was touching the water mat. After preparing the wick and water mat we then placed the prepared soil and blue crystalized fertilizer in the plant pots. After the soil was placed we distributed 4 plant seed evenly throughout the plant pots. After we labeled each Styrofoam plant holder accordingly to date and variable used, we covered the plant seeds lightly with fertilizer. Once the seeds were planted we placed the Styrofoam holders on top of a container of water with bottoms of the wicks placed in the water. Then we placed four different Styrofoam pots under each of our lighting systems. Once the plants were placed we made sure the plants were about 10cm below the light. After the growing system and plants were complete we set the timers for the light systems to four different times: 0hrs, 6hrs, 12hrs, and 24hrs. After four days of growing we observed and measured each plant that grew in our 8 pots (4 seeds per pot). Once measured and the data was recorded, we removed the 3 smallest plants from each pot, which left us with 32 different fast plants. This method of removing plants to prevent overcrowding is called â€Å"thinning†. Each day we replenished the nutrient solution and replaced the plants so they were about 10cm from the light source. On day 18 we terminated and new buds or flowers so that the plant can focus on seed growth. Then on day 37 we removed our plants from our watering system and allowed them to dry until brown and crispy, which was about one week. Then we cut off our stems and seed pods and crushed the seed pods to acquire our seeds.

Quantitative Methods for Finance and Investment Essay Example for Free

Quantitative Methods for Finance and Investment Essay University of Bristol School of Economics, Finance and Management QUANTITATIVE METHODS FOR FINANCE AND INVESTMENT (EFIMM005) Review Questions Question 1: Concepts a. Deï ¬ ne a stochastic process. Give an example in Finance of a quantity that can be modelled as a stochastic process. b. Deï ¬ ne a stationary stochastic process. c. Consider a stochastic process {Yt , t = 1, . ., T }. Deï ¬ ne the partial autocorrelation function (pacf) associated to this process. d. Explain the diï ¬â‚¬erence between estimator and estimate. e. Let {Ut , t = 1, .., T } be a mean zero white noise process. What is the value of pacf at lag 2 for the process Yt = .5Yt−1 + Ut ? f. Explain the diï ¬â‚¬erence between the autocovariance function and the sample autocovariance function. Question 2: Application The capital asset pricing model (CAPM) can be written as E(Rjt |Rmt , Rf t ) = Rf t + ÃŽ ²j (Rmt − Rf t ), where Rjt is the net return of security j at period t, Rmt is the return on a market portfolio proxy, and Rf t is the return on a risk-free proxy. The coeï ¬Æ'cient ÃŽ ²j is the CAPM beta for security j. Suppose that you have estimated ÃŽ ²j by ordinary least squares and found that the estimated value was 1.37 with standard deviation 2.6. based on 3665 observations. a. A city analyst has told you that security j closely follows the market, in the sense that security j is equally risky, on average, to the market portfolio. Perform a 5% signiï ¬ cance level test of hypothesis to determine whether data support the analysts claim. b. Are hypotheses tested concerning the value of ÃŽ ²j or its estimated values? Question 3: Techniques Consider the moving average process: Yt = ÃŽ µt + ÃŽ ¸1 ÃŽ µt−1 + ÃŽ ¸12 ÃŽ µt−12 with {ÃŽ µt }T a mean zero white noise process with variance ÏÆ' 2 0. t=0 a. Calculate the mean of Yt . b. Calculate the variance of Yt . c. Calculate the autocovariance function of {Yt }T . t=a T =120 d. Assume that {yt }t=1 represents the monthly tons of ice cream sold in the UK between Oct. 2001 and Oct. 2012. What type of dependence can the term ÃŽ ¸12 ÃŽ µt−12 capture? 1

Why Error Correction Is Necessary Essay

Why Error Correction Is Necessary Essay Correction is necessary. The argument that students just need to use the language and the rest will come by itself seems rather weak. Students come to us to teach them. If they want only conversation, they will probably inform us or, they might just go to a chat room on the Internet. Obviously students need to be corrected as part of the learning experience. However, students also need to be encouraged to use the language. It is true that correcting students while they are trying their best to use the language can often discourage them. The most satisfactory solution of all is make correction an activity. Correction can be used as a follow-up to any given class activity. However, correction sessions can be used as a valid activity in and of themselves. In other words, teachers can set up an activity during which each mistake (or a specific type of mistake) will be corrected. Students know that the activity is going to focus on correction, and accept that fact. However, these activit ies should be kept in balance with other, more free-form, activities which give students the opportunity to express themselves without having to worry about being corrected every other word. It is to S.P. Corder that Error Analysis owes its place as a scientific method in linguistics. As Rod Ellis cites (p. 48), it was not until the 1970s that EA became a recognized part of applied linguistics, a development that owed much to the work of Corder. Before Corder, linguists observed learners errors, divided them into categories, tried to see which ones were common and which were not, but not much attention was drawn to their role in second language acquisition. It was Corder who showed to whom information about errors would be helpful (teachers, researchers, and students) and how. There are many major concepts introduced by S. P. Corder in his article The significance of learners errors, among which we encounter the following: 1) It is the learner who determines what the input is. The teacher can present a linguistic form, but this is not necessarily the input, but simply what is available to be learned. 2) Keeping the above point in mind, learners needs should be considered when teachers/linguists plan their syllabuses. Before Corders work, syllabuses were based on theories and not so much on learners needs. 3) Mager (1962) points out that the learners built-in syllabus is more efficient than the teachers syllabus. Corder adds that if such a built-in syllabus exists, then learners errors would confirm its existence and would be systematic. 4) Corder introduced the distinction between systematic and non-systematic errors. Unsystematic errors occur in ones native language; Corder calls these mistakes and states that they are not significant to the process of language learning. He keeps the term errors for the systematic ones, which occur in a second language. 5) Errors are significant in three ways: to the teacher: they show a students progress to the researcher: they show how a language is acquired, what strategies the learner uses. to the learner: he can learn from these errors. 6) When a learner has made an error, the most efficient way to teach him the correct form is not by simply giving it to him, but by letting him discover it and test different hypotheses. (This is derived from Carrolls proposal (Carroll 1955, cited in Corder), who suggested that the learner should find the correct linguistic form by searching for it. 7) Many errors are due to that the learner uses structures from his native language. Corder claims that possession of ones native language is facilitative. Errors in this case are not inhibitory, but rather evidence of ones learning strategies. The above insights played a significant role in linguistic research, and in particular in the approach linguists took towards errors. Here are some of the areas that were influenced by Corders work: STUDIES OF LEARNER ERRORS Corder introduced the distinction between errors (in competence) and mistakes (in performance). This distinction directed the attention of researchers of SLA to competence errors and provided for a more concentrated framework. Thus, in the 1970s researchers started examining learners competence errors and tried to explain them. We find studies such as Richardss A non-contrastive approach to error analysis (1971), where he identifies sources of competence errors; L1 transfer results in interference errors; incorrect (incomplete or over-generalized) application of language rules results in intralingual errors; construction of faulty hypotheses in L2 results in developmental errors. Not all researchers have agreed with the above distinction, such as Dulay and Burt (1974) who proposed the following three categories of errors: developmental, interference and unique. Stenson (1974) proposed another category, that of induced errors, which result from incorrect instruction of the language. As most research methods, error analysis has weaknesses (such as in methodology), but these do not diminish its importance in SLA research; this is why linguists such as Taylor (1986) reminded researchers of its importance and suggested ways to overcome these weaknesses. As mentioned previously, Corder noted to whom (or in which areas) the study of errors would be significant: to teachers, to researchers and to learners. In addition to studies concentrating on error categorization and analysis, various studies concentrated on these three different areas. In other words, research was conducted not only in order to understand errors per se, but also in order to use what is learned from error analysis and apply it to improve language competence. Such studies include Kroll and Schafers Error-Analysis and the Teaching of Composition, where the authors demonstrate how error analysis can be used to improve writing skills. They analyze possible sources of error in non-native-English writers, and attempt to provide a process approach to writing where the error analysis can help achieve better writing skills. These studies, among many others, show that thanks to Corders work, researchers recognized the importance of errors in SLA and started to examine them in order to achieve a better understanding of SLA processes, i.e. of how learners acquire an L2. STUDIES OF L1 INFLUENCE ON SLA Various researchers have concentrated on those errors which demonstrate the influence of ones native language to second language acquisition. Before Corders work, interference errors were regarded as inhibitory; it was Corder who pointed out that they can be facilitative and provide information about ones learning strategies (point 7, listed above). Claude Hagà ¨ge (1999) is a supporter of this concept and he mentions it in his book The child between two languages, dedicated to childrens language education. According to Hagà ¨ge, interference between L1 and L2 is observed in children as well as in adults. In adults it is more obvious and increases continuously, as a monolingual person gets older and the structures of his first language get stronger and impose themselves more and more on any other language the adult wishes to learn. In contrast, as regards children, interference features will not become permanent unless the child does not have sufficient exposure to L2. If there is sufficient exposure, then instead of reaching a point where they can no longer be corrected (as often happens with phonetics features), interference features can be easily eliminated. Hagà ¨ge stresses that there is no reason for worry if interference persists more than expected. The teacher should know that a child that is in the process of acquiring a second language will subconsciously invent structures influenced by knowledge he already possesses. These hypotheses he forms may constitute errors. These errors, though, are completely natural; we should not expect the child to acquire L2 structures immediately (p. 81). In addition to studies of L1 transfer in general, there have been numerous studies for specific language pairs. Thanh Ha Nguyen (1995) conducted a case study to demonstrate first language transfer in Vietnamese learners of English. He examined a particular language form, namely oral competence in English past tense making. He tried to determine the role of L1 transfer in the acquisition of this English linguistic feature as a function of age, time of exposure to English, and place and purpose of learning English. The influence of L1 on L2 was also examined by Lakkis and Malak (2000) who concentrated on the transfer of Arabic prepositional knowledge to English (by Arab students). Both positive and negative transfer were examined in order to help teachers identify problematic areas for Arab students and help them understand where transfer should be encouraged or avoided. In particular, they concluded that an instructor of English, whose native language is Arabic, can use the students L1 for structures that use equivalent prepositions in both languages. On the other hand, whenever there are verbs or expressions in the L1 and L2 that have different structures, that take prepositions, or that have no equivalent in one of the languages, instructors should point out these differences to their students. Not only was L1 influence examined according to language pair, but according to the type of speech produced (written vs. oral). Hagà ¨ge (p. 33) discusses the influence of L1 on accent; he notes that the ear acts like a filter, and after a critical age (which Hagà ¨ge claims is 11 years), it only accepts sounds that belong to ones native language. Hagà ¨ge discusses L1 transfer in order to convince readers that there is indeed a critical age for language acquisition, and in particular the acquisition of a native-like accent. He uses the example of the French language, which includes complex vowel sounds, to demonstrate that after a critical age, the acquisition of these sounds is not possible; thus, learners of a foreign language will only use the sounds existing in their native language when producing L2 sounds, which may often obstruct communication. STUDIES OF CORRECTIVE FEEDBACK Corder elaborated on Carrolls work to show that the most efficient way to teach a student the correct linguistic form is to let him test various hypotheses and eventually find the right form (point 6, listed above). In these steps, Hagà ¨ge points out the importance of self correction (p. 82-83). According to Hagà ¨ge, it is useful to always perform an error analysis based on written tests administered by the teacher, but without informing the student of the purpose of the test. On that basis, self-correction is preferable to correction by the teacher, especially if the latter is done in a severe or intimidating way. Self correction is even more efficient when it is done with the help of childrens classmates. According to teachers, the younger the children, the greater the cooperation among them and the less aggressive or intimidating the corrections. Hagà ¨ge dedicates a section in his book to the importance of treating errors in a positive way. In this section, titled The teache r as a good listener, he notes that it is useless, if not harmful, to treat errors as if they were diseases or pathological situations which must be eliminated, especially if this treatment becomes discouraging, as occurs when teachers lose their patience because of childrens numerous errors. This, of course, does not mean that corrections should be avoided; after all it is the teachers duty to teach the rules of the L2. But the correction of every error as soon as it occurs is not recommended. The justification that Hagà ¨ge offers is the following: the linguistic message that the child tries to produce is a sequence of elements which are interdependent; immediate corrections which interrupt this message tend to produce negative consequences, even to the less sensitive children; such consequences include anxiety, fear of making an error, the development of avoidance strategies, reduced motivation for participation in the classroom, lack of interest for learning, reduced will for s elf correction, and lack of trust towards the teacher. Esser (1984, cited in Hagà ¨ge) also made a similar point: repetitive and immediate corrections, he noted, may cause sensitive children to develop aggressive behavior towards their classmates or teacher. Thus, Hagà ¨ge concludes, correction must not be applied by the teacher unless errors obstruct communication. This is the main criterion for error correction (i.e. obstruction of communication) presented by Hagà ¨ge; however there have been studies which examined such criteria in greater detail, such as Freiermuths L2 Error Correction: Criteria and Techniques (1997). Freiermuth accepts Corders view (point 6) and proposes criteria for error correction in the classroom. These criteria are: exposure, seriousness, and students needs. In the case of exposure, Freiermuth claims that when a child creates language (for example, when he tries to express an idea by using a linguistic form he has not yet acquired), he will most likely make errors; correcting these errors will be ineffective because the learner is not aware of them. Thus, error correction would result in the acquisition of the correct form only if the learner has been previously exposed to that particular language form. As regards the seriousness criterion, Freiermuth claims that the teacher must determine the gravity of an error before deciding whether he should correct it or not. Here Freiermuth sets a criterion which agrees with that of Hagà ¨ges: the error, he states, must impede communication before it should be considered an error that necessitates correction. But what constitutes a serious error? Which errors are those which should not be corrected? As an examples of non-serious errors, Freiermuth mentions those errors which occur due to learners nervousness in the classroom, due to their stress or the pressure of having to produce accurately a linguistic form in the L2. These errors can occur even with familiar structures; in that case, they are not of serious nature and are similar to what Corder called mistakes. Here again we see Corders influence in error analysis, and in particular in the distinction between errors and mistakes. Freiermuth goes on to suggest a hierarchy of errors (accor ding to seriousness) to help teachers decide which errors should be corrected: Errors that significantly impair communication [are] at the top of the list, followed by errors that occur frequently, errors that reflect misunderstanding or incomplete acquisition of the current classroom focus, and errors that have a highly stigmatizing effect on the listeners. He also clarifies what can cause stigmatization: profound pronunciation errors, or errors of familiar forms. Another important criterion that must be considered by the teacher is individual students needs. The importance of this factor is mentioned in Corder, who in turn notes that this idea had been suggested previously by Carroll (1955, cited in Corder 1967) and Ferguson (1966, cited in Corder 1967). Each student is different and thus may react differently to error correction. We infer from Freiermuths claim that the teacher must perform two main tasks: first, assess some specific character traits of students, such as self-confidence and language acquisition capability. Freiermuth agrees with Walz (1982, cited in Freiermuth) that self-confident, capable students can profit from even minor corrections, while struggling students should receive correction only on major errors. This claim agrees with Esser and Hagà ¨ges claim that repetitive corrections are likely to decrease motivation; it is reasonable to accept that students who lack self-confidence will be stigmatized to a greater degree than confident students. The teachers second task, according to Freiermuth, is to listen to learners L2 utterances in order to determine where errors occur (i.e. which linguistic forms cause students difficulties), their frequency, and their gravity (according to the severity criteria mentioned above). Then the teacher can combine the outcome of these tasks and decide on correction techniques for individual students. A different approach to error correction was suggested by Porte (1993), who stressed the importance of self-correction. Porte refers to Corders distinction of errors and mistakes and points out that many students do not know the difference. It is important, Porte notes, that students know how to identify an error in order to avoid it in the future. She agrees with Corder that it is more efficient for learners to correct themselves than be corrected by the teacher, and goes on to suggest a four-step approach for self-correction. This approach consists of questions that the teacher provides to students. After writing an essay, students should read it four times, each time trying to answer the questions included in each of the four steps. Thus, in each re-reading task (each step) they concentrate on a different aspect of their essay. In brief, the first task asks them to highlight the verbs and check the tenses; in the second task students concentrate on prepositions; the third task req uires them to concentrate on nouns (spelling, agreement between subject and verb); finally in the fourth task students should try to correct potential personal mistakes. Porte also offers some clarification of what is meant by personal mistakes, in order to help the students identify them. The studies mentioned above are only a few examples that demonstrate how S. Pit Corders work influenced the area of error analysis in linguistics. The concepts that Corder introduced directed researchers attention to specific areas of error analysis; they helped linguists realize that although errors sometimes obstruct communication, they can often facilitate second language acquisition; also they played a significant role in training teachers and helping them identify and classify students errors, as well as helping them construct correction techniques.