Branches Of Biology Essay

Levels of Organization Why do we need to learn about levels of organization? Helps us to understand how our world fits together Helps us to organize the structures of living systems and how they all work together 1. Organelles – â€Å" little organs† – Small structures inside of a cell that perform a specific function. – Examples include mitochondria, nucleus, and Golgi body 2. Cell- Basic unit of structure & function in life. Cells are the building blocks of all living things. 3. Tissue – A group of the same kind of cells working together for a specific purpose 4. Organs – A part of an organism made up of tissues that do a specific job. 5. Organ Systems – A group of organs that work together for a specific job. 9. Organism – Any living thing. 10. Population -A group of the same organism living together. – This word is often used to describe the size of the group. 11. Community- Several populations living together and interacting in some way. 12. Ecosystem – All the biotic communities plus all abiotic factors. MEANING OF PHILOSOPHY The word philosophy is derived from the Greek words philia (love) and sophia (wisdom) and means â€Å"the love of wisdom.† Pythagoras was said to have been the first man to call himself a philosopher; in fact, the world is indebted to him for the word philosopher. It is said that when Leon, the tyrant of Philius, asked him of who he was, he said, â€Å"a Philosopher† and he likened the Philosopher to spectators at ancient games. Before that time the wise men had called themselves a sage, which was interpreted to mean those who know. Pythagoras was more modest. He coined the word philosopher, which he defined as one who is attempting to find out. According to him, men and women of the world could be classified into 3 groups: (1. those that love pleasure) (2. those that love activity) and (3. those that love wisdom.) MEANING OF PHILOSOPHY. Philosophy is the study of general and fundamental problems, such as those connected with existence, knowledge, values, reason, mind, and language. Philosophy is the rational attempt to formulate, understand, and answer fundamental questions. NATURE OF PHILOSOPHY 1. Philosophy is a set of views or beliefs about life and the universe, which are often held uncritically. We refer to this meaning as the informal sense of philosophy or â€Å"having† a philosophy. Usually when a person says â€Å"my philosophy is,† he or she is referring to an informal personal attitude to whatever topic is being discussed. 2. Philosophy is a process of reflecting on and criticizing our most deeply held conceptions and beliefs. These two senses of philosophy— â€Å"having† and â€Å"doing†Ã¢â‚¬â€ cannot be treated entirely independent of each other, for if we did not have a philosophy in the formal, personal sense, then we could not do a philosophy in the critical, reflective sense. Having a philosophy, however, is not sufficient for doing philosophy. 3. Philosophy is a rational attempt to look at the world as a whole. Philosophy seeks to combine the conclusions of the various sciences and human experience into some kind of consi stent world view. Philosophers  wish to see life, not with the specialized slant of the scientist or the businessperson or the artist, but with the overall view of someone cognizant of life as a totality. 4. Philosophy is the logical analysis of language and the clarification of the meaning of words and concepts. . Certainly this is one function of philosophy. In fact, nearly all philosophers have used methods of analysis and have sought to clarify the meaning of terms and the use of language. Some philosophers see this as the main task of philosophy, and a few claim this is the only legitimate function of philosophy. 5. Philosophy is a group of perennial problems that interest people and for which philosophers always have sought answers. Philosophy presses its inquiry into the deepest problems of human existence. Some of the philosophical questions raised in the past have been answered in a manner satisfactory to the majority of philosophers. Many questions, however, have been answered only tentatively, and many problems remain unsolved.   Ã¢â‚¬Å"What is truth?† â€Å"What is the distinction between right and wrong?† What is life and why am I here?   Why is there anything at all? IMPORTANCE OF PHILOSOPHY 1. The study of Philosophy enables us to think carefully and clearly about important issues. 2. In studying Philosophy, we learn to take a step back from our everyday thinking and to explore the deeper, bigger question which underpins our thought. 3. The focus in the study of Philosophy is to learn not what to believe, but how to think. 4. Studying philosophy sharpens your analytical abilities, enabling you to identify and evaluate the strengths and weaknesses in any position. 5. It hones your ability to construct and articulate cogent arguments of your own. 6. It prompts you to work across disciplinary boundaries and to think flexibly and creatively about problems which do not present immediate solutions. 7. Because philosophy is an activity as much a body of knowledge, it also develops your ability to think and work independently. BRANCHES OF PHILOSOPHY Historically, philosophical concerns have been treated under these broad categories: 1. Logic, 2. Metaphysics, 3. Epistemology, 4. Value theory A. LOGIC Logic is the systematic study of the rules for the correct use of these supporting reasons, rules we can use to distinguish  good arguments from bad ones. Most of the great philosophers from Aristotle to the present have been convinced that logic permeates all other branches of philosophy. The ability to test arguments for logical consistency, understand the logical consequences of certain assumptions, and distinguish the kind of evidence a philosopher is using are essential for â€Å"doing† philosophy 12. B. METAPHYSICS Another traditional branch of Philosophy traditionally known as metaphysics. For Aristotle, the term metaphysics meant â€Å"first philosophy,† discussion of the most universal principles; later the term came to mean â€Å"comprehensive thinking about the nature of things.† It means, usually, the study or theory of reality. The question of metaphysics is: what is reality? What is real? Is reality some kind of â€Å"thing†. Is it one or is it many? If it is one, then how is it related to many things around us? Can ultimate reality be grasped by five senses, or is it supernatural or transcendent? Metaphysics undoubtedly is the branch of philosophy that the modern student finds most difficult to grasp. Metaphysics attempts to offer a comprehensive view of all that exists. It is concerned with such problems as the relation of mind to matter, the nature of change, the meaning of â€Å"freedom,† the existence of God, and the belief in personal immortality. 13. C. EPISTEMOLOGY The technical term for the theory of knowledge is epistemology, which comes from the Greek word episteme, meaning â€Å"knowledge.† In general, epistemology is the branch of philosophy that studies the sources, nature, and validity of knowledge. ï‚â€" There are three central questions in this field: ï‚â€" (1) What are the sources of knowledge? Where does genuine knowledge come from or how do we know? This is the question of origins. ï‚â€" (2) What is the nature of knowledge? Is there a real world outside the mind, and if so can we know it? D. VALUE THEORY Value theory is the branch of philosophy that studies values. It can be subdivided into ethics, aesthetics, and social and political philosophy. In broad terms ethics concerns itself with the question of morality. What is right and what is wrong in human relations? Within morality and ethics there are three major areas: descriptive ethics, normative ethics, and metaethics. Descriptive ethics seeks to identify moral experience in a descriptive way.  We seek to identify, within the range of human conduct, the motives, desires, and intentions as well as overt acts themselves.

Breastfeeding vs. Formula Feeding

Breastfeeding vs. Formula Feeding Lacey Payson BCOM/275 March 18, 2013 Allen Sutton Breastfeeding vs. Formula Feeding In today’s society, many mothers face making the decision to breastfeed or to formula feed. After 36 – 42 weeks of carrying a child, some mothers want their body back. Other mothers want to save money and give their child a nutritious diet. Breast milk is known to be healthier, in conjunction with an amazing way to bond with her child. There are two mottos that have been heard. One saying is â€Å"breast is best† and the second is â€Å"formula or breast, mother knows best. Kathryn Blundell, deputy editor for Mother and Baby magazine states â€Å"I formula fed. So What? I wanted my body back. (And some wine)†¦I also wanted to give my boobs at least a chance to stay on my chest rather than dangling around my stomach† (Rock, 2010). Society would understand where she is coming from by wanting her body back but her body will never be the same after carrying a child and going through labor. Many mothers feel they have to fully give up drinking. It has been determined that a mother can have one 4 ounce glass of wine, except that she will need to wait a minimum of 2 hours after to nurse her baby.A mother can pump before she has a glass of wine and give the baby that milk. Breastfeeding has been known to help mothers lose weight. Kathryn Blundell also states, â€Å"†¦You’ll hear tales of agonizing three-hour feeding sessions and – the drama! – bloody nipples† (Rock, 2010). Breastfeeding can be rough because the sore nipples, late night feedings and needing to pump if she is a working mom. Jobs may let her take a break to go pump to help keep the production of milk going. Regardless of the choice between breastfeeding and formula feeding, there will be late night feedings. â€Å"They’re part of my sexuality, too – not just breast, but fun bags.And when you have that attitud e (and I admit I made no attempt to change it), seeing your teeny, tiny, innocent baby latching on where only a lover has been before feels, well a little creepy† (Rock, 2010). Breasts are for feeding babies. When pregnant woman’s body adjusts to bearing a child, it knows to produce milk. Some women will lactate as early as 23 weeks. Before the 1800s, women had no choice but to breast feed. Saying that the breasts are only for a sexual purpose is like saying a woman would rather have a cesarean delivery, so the baby will not touch her vagina. Breasts are only sexual because people make them out to be.An example of this is Victoria's secret models advertising lingerie. Women’s bodies are made to carry and nurture babies. Mother and baby deputy editor states â€Å"there are studies that show [breastfeeding] reduces the risk of breast cancer for you, and your stomach upsets and allergies for your baby. But even the convenience and supposed health benefits of breast milk couldn’t induce me to stick my nipple into a bawling baby’s mouth† (Rock, 2010). She is correct about breast milk being healthy for both mommy and baby however, a mother that feels the way she does may be interpreted as being selfish.Breast milk is the perfect food for an infant with many advantages over formula. Research has shown that it may help prevent SIDS, also known as Sudden Infant Death Syndrome. Breast milk contains the ideal proportion of nutrients including the following; protein, carbohydrates, fat, and calcium. Breast milk is easily digested compared to formula, free and available when needed. Breast milk includes active infection-fighting white blood cells that helps protect against impurities during the first few months.It may contain fatty acids, which may assist with brain development. The best reason to breastfeed is the bond a woman will have with her child. In summary, breastfeeding can be hard because of late night feedings. However in the end it is better for the baby and less expensive. A mother does not have to surrender drinking completely. She should do what she feels, breastfeeding can be a hassle, but it is healthier. â€Å"Formula or breast, mother knows best. † Bibliography Rock, L. (2010, June 2010). Breastfeeding is ‘creepy', says parenting magazine. The Observer.

Computer †Aided Instruction Essay

A self-learning technique, usually offline/online, involving interaction of the student with programmed instructional materials. Computer-assisted instruction (CAI) is an interactive instructional technique whereby a computer is used to present the instructional material and monitor the learning that takes place. CAI uses a combination of text, graphics, sound and video in enhancing the learning process. The computer has many purposes in the classroom, and it can be utilized to help a student in all areas of the curriculum. CAI refers to the use of the computer as a tool to facilitate and improve instruction. CAI programs use tutorials, drill and practice, simulation, and problem solving approaches to present topics, and they test the student’s understanding. Typical CAI provides 1. text or multimedia content 2. multiple-choice questions 3. problems 4. immediate feedback 5. notes on incorrect responses 6. summarizes students’ performance 7. exercises for practice 8. Worksheets and tests. Types of Computer Assisted Instruction 1. Drill-and-practice Drill and practice provide opportunities or students to repeatedly practice the skills that have previously been presented and that further practice is necessary for mastery. 2. Tutorial Tutorial activity includes both the presentation of information and its extension into different forms of work, including drill and practice, games and simulation. 3. Games Game software often creates a contest to achieve the highest score and either beat others or beat the computer. 4. Simulation Simulation software can provide an approximation of reality that does not require the expense of real life or its risks. 5. Discovery Discovery approach provides a large database of information specific to a course or content area and challenges the learner to analyze, compare, infer and evaluate based on their explorations of the data. 6. Problem Solving This approach helps children develop specific problem solving skills and strategies. Advantages of CAI †¢ one-to-one interaction †¢ great motivator †¢ freedom to experiment with different options †¢ instantaneous response/immediate feedback to the answers elicited †¢ Self pacing – allow students to proceed at their own pace †¢ Helps teacher can devote more time to individual students †¢ Privacy helps the shy and slow learner to learns †¢ Individual attention †¢ learn more and more rapidly †¢ multimedia helps to understand difficult concepts through multi sensory approach †¢ self directed learning – students can decide when, where, and what to learn

Business models of Staples Inc Essay Example | Topics and Well Written Essays - 500 words

Business models of Staples Inc - Essay Example Safety is an issue that affects the running of the business, but staples have that covered under their safety supplies. Staples are a business concept that surpasses supplying products only by offering a list of easy to obtain services tailor made for the customers. They offer mailing and shipping services. For any business that requires the Copy and Print services, they are readily available within their customer center. They also offer Promotional services and the modern Cloud Software. Technology trade-ins and tech Support Services is a business portfolio they use to attract and maintain their customers. In addition, they have a Recycling and Eco-Services, a Business Hub, Textbook Rental, Staples Credit Center and Staples Merchant Services. Staples Inc. are Retailers who have stores where customers come and pick their products. They have retail stores, restaurants and online features for order and shipment of their products. They offer as a link between manufacturers of the broader products as above. They trade using their original name in cities across USA and slightly change their name in other countries like Italy. T some extent Staples become distributors by working with other enterprises, but these are exclusively in the US in the business-to-business and business-to-company models. The advertising procedure utilized by Staples concentrates on the target business sector of commonplace buyers and organizations. By designating sensible costs and straightforwardly mailing advancements to homes, Staples targets everybody from regular clients to larger enterprises. Staples can offer office supplies in mass or single units. They have secured the establishment for office supply superstores. In 2003, Staples started their committed fight to make their organization client centered. Â  

Same sex marriage vs heterosexual marriage Essay

Same sex marriage vs heterosexual marriage - Essay Example r inclusive of gay or lesbian partners which means there will be no children from either of the partners, and hence the marriage that takes place looks flawed in entirety. This is the reason why heterosexual marriages are considered the natural process to keep the ecosystem growing in a normal manner. There are no issues that the people find with heterosexual marriages since they are fundamentally based on the premise of bringing in individuals under the institution of marriage with the objective of giving birth to children. Another aspect why heterosexual marriages are deemed as successful is because they are openly accepted by the societal manifestations and hence there are no issues that are encountered by the people at large. The same sex marriages do not give this kind of liberty since they are marred by immense issues of non-acceptance even by the most immediate family members of the gay and lesbian partners. Hence acceptance is a much significant phenomenon that needs to be understood in a proper manner here. Without acceptance, the society will not come about usually as it would in a heterosexual marriage which gives more respect and dignity to the partners than a same sex marriage would do. One more aspect that is deemed as quintessential here is the fact that heterosexual marriages bank on the premise of understanding that people have an equal chance to make use of the resources present in this earth and hence they must do all that they can to interact with the society to keep the cycle growing. By this, what one means to suggest is that the childbirth aspect should not come down at any stage. The same sex marriages are dependent on just the lust factor where as the heterosexual marriages ensure more than lust alone – they are the entire code of life and should be seen as such (Allen 2006). Essentially speaking, the heterosexual and the same sex marriages have a huge amount of differences which need to be properly gauged. The heterosexual marriage is

An Overview of In-Car Information Systems Essay

An Overview of In-Car Information Systems - Essay Example However, these devices, which have little to do with the actual driving of the car, are becoming more and more advanced - presenting many problems for designers and users alike. The permanently increasing complexity of in-car electronics and the rapidly growing amount of sensors, actuators and electronic control units, make the data increasingly more difficult to keep secure, correct and failsafe. In a recent survey carried out by Goldman Sachs in America, there are approximately 200 million cars in the United States and an incredible 500 million passenger hours each week is spent inside them. In another survey, Delphi Automotive research found that more than a third of PDA owners use their PDA's whilst driving and that almost half of all US motorists would like the facility to access their e-mail whilst on the road.2 Car makers are, of course, nervous about motorists not paying attention to the road and having accidents, as well as the remote possibility of a glitch in the add-on electronics triggering a brake seizure or engine shutdown. The possibility of expensive lawsuits against them is a risk that they do not want to take. This threat has, until now, made most mainstream manufacturers shy away from providing too much computer control in their vehicles. In recent years this has led to a surge of activity in the development and sale of add-on products by third party manufacturers for vehicles to provide entertainment, navigation and comfort controls. Now the trend seems to be for car makers to provide much more complicated electronics as standard in even comparatively cheap models. All of this has predictably created a huge debate as to whether this type of electronic aid should be allowed to be used whilst driving the car or at least whether these aids are wanted or not. Studies into driving safety are, of course, not new. Driving whilst Drunk or under the influence of drugs has for many decades been seen as a serious problem on our roads and can result in a ban for the offender, if caught. More recently though with the widespread use of mobile phones, legislation has been put in place in order to make our roads safer. As of the first of December 2003, the use of mobile phones whilst driving in the UK has been made illegal due to an increasing number of mobile phone related incidents on the roads. Many now argue that tuning in a car radio or programming a GPS system whilst on the move is just as dangerous whilst driving, though no laws exist currently in the UK to restrict the use of these whilst driving. In America, many cities and states have similar laws regarding mobile handsets and many arguments on the safety of in-car electronics have been made. The New England Journal of Medicine, for example, published an article in 1997 claiming that cell phone users have the same chance of accidents as drunken drivers and also warned against concluding "that cellular telephones are harmful and that their use

Paper 2 Essay Example | Topics and Well Written Essays - 1000 words - 5

Paper 2 - Essay Example Researchers such as Brown, Day and Sherrard discovered the correlation between summarizing, plagiarizing and patch writing (Howard, Tricia & Tanya 179). These three despite their distinct differences are all forms of plagiarism and many academic institutions recognize them as such. The academic integrity policies of various academic institutions treat patchwriting as plagiarism. Patchwriting involves the copying heavily from a source that is a writer chooses to paraphrase his or her cited sources too closely (Howard, Tricia & Tanya 179). Many academicians argue that patchwriting is not a serious academic offence; however, it is a form of academic dishonesty. The academic integrity policies refer to it as a moral failure. By patchwriting, a student fails to display his or her mastery of the subject being tested. It displays the lack of effort in understanding the content and fosters habits that are detrimental to the learning process. Patchwriting is often because of writers trying to summarize or paraphrase cited texts. Patchwriting is not only confined to students, but professors also fall victim to this act. According to Roig, a substantial number of psychology professor patchwrite content that is not in their field (Howard, Tricia & Tanya 179). Other researchers such as Howard argue that patchwriting is a form of learning tactic employed by students and not a literary crime (Howard, Tricia & Tanya 179). Non-native speakers of English patchwrite their academic work despite their academic level. In Pecorari’s research on patchwriting (), it was found that non-native English speaking students used this technique even in their dissertations (Howard, Tricia & Tanya 179). These findings were collaborated by Shi (2004) who researched the practice in Chinese college students. The Marymount University Academic Integrity Policy details the values and principles that aid in maintaining academic integrity in the institution. Academic integrity, in this

SESSION LONG PROJECT MODULE 5 TOTAL REWARDS (USAA INSURANCE COMPANY) Essay

SESSION LONG PROJECT MODULE 5 TOTAL REWARDS (USAA INSURANCE COMPANY) - Essay Example This method also helps attract the employees and their attention and help retaining the employees to a great extent. Here in most cases this method helps in improving the morale and levels of motivation and productivity of the employees, thereby being a major benefit for the company as well (Thompson). Using this technique in USAA will be very helpful due to the nature of the job. Here the company will be able integrate the organizational culture, business strategy and also the human resources strategy and draw them towards one main focus, i.e. the total rewards system which focuses on includes all aspects like the compensations, benefits, work life, recognition and performance of the employees and also the overall development and career opportunities. Together all of these are focused towards attracting and motivating people which in turn leads to better satisfaction and engagement of the employees. This concept is clearly one which will remain and become more common within companie s (Buchanan and Huczynski). This technique is here to stay and companies can benefit from the technique to a very great extent. The drawback of this technique, in the case of USAA, it proves to be very costly for a number of employees and also does not meet the needs of the employees.

Economics Essay Example | Topics and Well Written Essays - 1500 words

Economics - Essay Example In doing, economic analysis equally considers the assumptions and constraints in application. At the same time, it considers opportunity costs, probable benefits, and social costs related to a certain economic venture. However, the main objective of an economic analysis is to determine how to allocate goods and services using the most accurate economic tools. Additionally, economic analysis defines how government policies and changes in standard rules in the market can affect the stakeholders. Economic analysis involves cost-benefit analysis to ascertain the level of the gains compared to the losses with an aim of maximizing the gains. Economic analysis equally involves welfare analysis that seeks to foster cost-benefit analysis in relation to promoting social responsibility. Therefore, it establishes the viability of a project, the fiscal impact, the possibility of recovering costs, social welfare, and environmental compliance. As such, economic analysis is most beneficial if it tak es place at the initial stages since at later stages it can only determine the going concern of the project2. To achieve this, economic analysis relies on various economic theories, economic models, and economic concepts as articulated by various economists. In arriving at conclusive answers, it uses measurable monetary terms like profits and losses as well as no measurable terms like human suffering and effects on the environment. This paper will carry out an economic analysis on an economic article using relevant economic theories/concepts. Economic theories/concepts Different economists have taken time to research and come up with respective economic theories. Some of the famous economic theorists include Karl Marx, Adam Smith, Friedrich Hayek, John Maynard Keynes, and Milton Friedman3. Indeed, Adam Smith came up with the modern economic theory that sought to establish that individuals pursue their own interests in producing the required goods and services in the market. He concl uded that an invisible hand, competition, supply and demand, and self-interest are responsible for allocating scarce resources in the society4. Karl Max on the other hand invented the modern communism theory by incorporation politics in economics. He concluded that workers are part of the production and should thus own part of the production process. However, this theory did not consider profit sharing, incentive, and worker safety standards. On the other hand, Milton Friedman came up with the consumption theory, that later became the monetarism theory. According to him, the government can modulate a natural rate of unemployment at the expense of inflation. He was thus against government regulation and advocated for free market economics. Other theories include classical economics, Keynesian economics, and market socialism theories. We equally have economic concepts that have significant application in economic analysis. Economic concepts include Scarcity that leads to opportunity c ost. We also have limits on production that include capital, labor, and natural resources. Then we have globalization that generates costs and benefits. Additionally, there is the Economic growth that emanates from future investments. Moreover, we have the forces of demand and supply that determine market equilibrium. Furthermore, we have unemployment that defines underutilization of available resources. In addition, Government, business, and individuals gauge the costs and benefits of a given project. Indeed,

Importance of Art Education during Childhood Essay Example for Free

Importance of Art Education during Childhood Essay Since more than two decades researchers have been discovering affirmative relationships between arts education and cognitive improvement in children. Gardner (1983) has claimed an affirmative relationship between arts and intellectual (Clark Zimmerman, 2004). There are multiple advantages of arts education that range from the improvement of vocabulary and math competence, to the improvement of spatial reasoning. Today arts education is given much more importance than previously, when it was thought to be a lot of fluff. Art is not simply an extra subject in education; it is necessary to learning. When students learn about the visual arts, they get a view of the rich and fascinating world around them. This teaches them theirs as well as others history and customs. Art leads to a cultivation of expressiveness, imagination and originality along with critical thinking and analytical competence. It has been stated by the art educators that children as young as three years of age consistently use their imagination in different ways (Golbeck, 2001). The children studying about art expand their capabilities to consider meanings and to make assessments and decisions. Through comprehending and creating art, a student can learn how to work collaboratively with others and also how to put in effort to attain an objective. Also, art education helps in making a major contribution to the enhancement of the child’s capabilities to tackle with the abundance of visual indications obtainable to him and to comprehend and utilise these visual indications (Anway McDonald, 1971). The enhancement of such competencies and qualities allows for making children better learners along with helping them to feel good; that is, it creates self-worth. It is a world where concepts and data are usually conveyed visually, and the children are required to learn the way they can consider and ascertain the sense of the pictures and also how they can use them so as to convey their own concepts. These talents and qualities are considered essential for individual success as well as America’s improvement.   In spite of this several schools have reduced their budget in art programs since the last decade and this has resulted in some schools providing with almost no art education (Prentice, 2000). These schools are not offering their students with the chance to improve their talents that are so essential if they are to succeed in a competitive fiscal setting in such an ethnically varied, visually adjusted world. Teaching Art Enid and Laura Zimmerman say that there are three standpoints of art teaching that have affected art education for youngsters since the last five decades. The first point is that a child’s piece of art is an expression of the natural internal procedures of improvement. The second point is established on a cognitive improvement attitude, and it concentrates on children’s building of general knowledge concerning the world. The third point is that art education leads to a promotion of self-improvement in order to allow the children to absorb themselves relative to the community they live in. According to Gardner (1980) when adults offer the youngsters with the kit, materials and support, their natural art capabilities develop. The adults should not be directly interfering with the children so as to develop their natural capabilities (Schaffer-Simmern, 1948). Infants and preschool children rather prefer to explore colors, feel and type of materials and express thoughts, concepts and insights. These are fine objectives for them. They value the procedure more than the end result. After completion of the work by a child, the teacher or parent should talk to him about it instead of simply praising him. This allows for learning more about the artwork and how the child thinks. Also, the instructor can put down points on paper and, if the child allows, fix it to the child’s work. Plus, the artwork should be dated. That allows the instructor to keep a track of the youngster’s improvement. Visual arts can be a source of advantage to children of all ages. From a kid’s first rate motor skill development to a teen’s expressive enhancement, the arts can prove to be a much efficient training and managing means. A person does not have to be absolutely knowledgeable on each and every procedure or have to purchase extremely costly equipment in order to bring in the arts to a kid’s life. Straightforward product selection and child focused examination can direct initial creative attempts. Children’s Motivational Beliefs about Art Art classrooms offer with distinct motivational tests. Even though kids usually take pleasure in the hands-on exercises which are part of most of the curriculum and they without reluctance involve themselves in the delegated projects, it is quite often hard to get them to put in all their efforts, to make their â€Å"hurried production† more detailed and improved. Many a times young students are overheard talking about who is good at art and who is not, which is mostly themselves. Usually with age kids become pessimistic concerning their art capability (Flannery Watson, 1991; Gardner Rosenstiel, 1977). The necessity of motivation in order to maintain children’s interest in art is accentuated by the usual weakening in self-esteem and interest in art which the kids start displaying during middle childhood. This weakening is linked with the children’s idea that their production should fulfil the principles of traditional practicality and that they do not possess the abilities of accomplishing this (Flannery Watson, 1991). Nevertheless, comparable deteriorations in self-assessments of capabilities are commonly perceived in various subjects (Stipek Maclver, 1989), and also the progressive weakening of student’s encouragement as they advance through school. In goal theory the advice is implied that teachers motivate students to follow individual imaginations of mastery more willingly than to work to impress outside assessors. This is a problem for regions like visual art where students should bear in mind the ultimate receiving of their performance (imaginative production) by an audience even as they try to focus on self-enhancement and mastery. This matter poses a problem to the art teachers who should make every day choices concerning the degree to which they will try to motivate students by emphasizing grades and the chance for exhibit of work. Art teachers are also caught up with the fact about whether art contests raise children’s concentration on spirited performance to the disadvantage of their assignment involvement and ability improvement. Parents and Art Education Parents can help their children in art education and not just rely on the institutions. They can encourage the children’s involvement in art when at home which can be done by encouraging art programs in the nearby society and also by assisting in making a decision as to how the school can teach the art. Parents can also turn out to be important speakers for developing art programs at schools. Parents can work along with the school staff, with the members of art societies, and also with other people. In this way they can ensure that art is being given a significant position in their children’s education plus in the society. There can be PTA meetings held that would emphasize on the importance of art education. In this way parent awareness concerning art education will be built. A very significant step that parents, and even rest of the people, can take is to back up education leaders and officers so as to sponsor the addition of art education in the syllabus. Every person can lead to a difference if he contacts these persons.

Marriages In Frankenstein Jane Eyre English Literature Essay

Marriages In Frankenstein Jane Eyre English Literature Essay Though feminists have long questioned the institution  of marriage by claiming that it has been a fundamental site of womens oppression, it is not until the 19th century that organized feminist movements began to emerge and feminist voices grew louder and stronger. Meanwhile, in the 19th century British literature, both some women writers and men writers began to focus on the well-being of women, their social position, and women and men relationship in their literary works; one of the crucial issues they are concerned with is the issue of marriage. This paper is dedicated to the analysis of marriages in three 19th century British novels-Frankenstein, Jane Eyre and The Odd Women in order to offer a general idea of the feminist progress in the 19th century Women in the 19th Century First of all, a general picture is given to showcase womens status in the institution of marriage through the 19th century Briton. As a whole, feminists have long criticized that marriages cast women as inferior by degrading women or constraining their appropriate options and ambitions  [2]  . Marriages reinforce the gendered division of labor, positioning women as domestic and less independent than men. Women were largely described as mentally inferior, irrational, passionate and emotional. It was considered that only marriage justifies their existence, that is, to provide companionship for  men, a cure or moral outlet for lust, a renewal of species  [3]  . As the inferior in the family, women were confined in the domestic sphere to take care of babies and do chores in the house. Though later in the 19th century, some women began to work in factories or as governess, what they did was some low level jobs, and women were paid much less than men (even when they did the same job). In the eyes of the law, women were treated as the second class citizen in society. Women did not exist as legal beings in their own right; in a marriage, women did not possess any property (anything a woman earned or inherited became her mans property, and her earnings were paid directly to him), and even the children belonged only to the husband; husbands legally had rights to beat their wives, provided the stick was not thicker than his thumb; even under the husbands violence, a woman had no rights to sue for divorce  [4]  . Through the 19th century, womens virtue was to be the Angle in the House who was expected to be devoted and submissive to her husband  [5]  . This name seems to redefine a womans role in a marriage, giving her glory and dignity. However, the so-called angel is more a yoke than a crown, because the Angel must be passive and powerless, meek, charming, graceful, sympathetic, self-sacrificing, pious, and above all-pure  [6]  . Under the requirement of being pure, womens sexuality must be repressed. Even in a marriage, the woman was not permitted to enjoy sexual pleasure, or she would be considered by both her husband and others as a whore. Women in the 19th century did not share equal rights with men, and the truth was disclosed and the cure was explored by some 19th century writers. On one hand, many women writers like Marry Shelly and Bronte sisters began to emerge. On the other, some men as well began to speak for the better-off of women, for example, Gorge Gissing. In Mary Shellys Frankenstein, Charlotte Brontes Jane Eyre, and Gorge Gissings The Odd Women,  women and marriages were important and meaningful themes informing of the 19th century feminist awareness. In Frankenstein, Elizabeth was killed on her wedding night with Victor. Is her death inescapable? In Jane Eyre, why must Rochester be made imperfect to be together with Jane? In The Odd Women, does Rhodas refusal to Everard have other layers of meaning? The answers are related to what the woman character is like. Frankenstein: the Death of Obedient Women in a Patriarchal Institution The marriage between Victor and Elizabeth  is short and bloody. Their wedding room became a tomb for Elizabeth, for on the wedding night, the bride was killed by the monster, Victors own creation. Shelly seems to make the death of Elizabeth, to some degree, quite unreasonable.   How can victor fail to figure out the monsters intention to kill his lover after its numerous killings of his beloved ones- his bother, his sister, and his best friend? Isnt it obvious that the monster aims to make Victor suffer instead of kill him directly? Anyway, Shelly does not believe Elizabeth  can escape death. Elizabeth belongs to Victor since the day she was accepted in the family. She was a pretty present  [7]  that Victors mother gave him, and that, luckily, won Victors protection and love. As was said by Victor, since till death she was to be mine only  [8]  . However, Elizabeth brings hurt to Victor as well, for Victors most beloved mother died for nurturing the sick Elizabeth. Soon after his mothers death, Victor left for Ingolstadt. Though the death of Victors mother did not diminish his love for Elizabeth, it did lit dangerous fire in Victors heart-to make dead alive. The birth of Victors monster brings about the agony of Frankenstein family, including Elizabeth. During Victors struggle with the monster, Elizabeth became his sole soothe and comforts. Unfortunately, his final hope of happiness was destroyed due to Victors ignorance. Victor blamed the monster that had blinded him to his real intentions  [9]  . Anyway, it is Victor that had created the killer who finally d estroyed Elizabeth (does Victor unconsciously want Elizabeth dead?). The tragedy of Elizabeth and Victors marriage is doomed. Elizabeth is a perfect  lady of the day-pure, beautiful and willing to sacrifice for Victor. It is reasonable to believe that she would have been an Angel in the House if her  marriage with Victor had not been disturbed by the monster. Ironically, the monster is her mans creation.  In this sense, Elizabeths death embodies the womens sacrifice in a patriarchal marriage. As is known, Marry Shelly is the daughter of Mary Wollstonecraft (author of A Vindication of the Rights of Woman) who is considered to be one of the major figures of first wave feminism. Influenced by her mother, Shelly also highlights the inequalities between the sexes. In Frankenstein, as an embodiment of subservient women, Elizabeths death is inescapable. Jane Eyre: Pursuit of Gender Equality in a Marriage Jane and Rochester are from different classes. One is the master, while the other is a governess; one is rich,  while the other is poor. Rochester with his good blood and fortune is thought by the hierarchical system to deserve a beautiful and graceful lady like Ingram. Even though there is this huge gap between Jane and Rochester, Charlotte Bronte deliberately plotted a happy marriage between them which exhibits gender equality. To gain this gender equality, Jane must be subversive to social oppression on women, and meanwhile, Rochester has to reconcile himself to the demands of gender equality. Different from social and religious norms of women-to be obedient, Jane is a subversive woman. She is blessed by Charlotte Bronte with her wish of a woman, that is, to have minds and independence, and deserve a good man who cherishes a woman for her mind instead of outward beauty and material wealth and who regards her as an equal companion. All these blessings require Jane Eyre to be subversive against both class and gender inequalities in the contemporary society. Janes left from Rochester and her refusal to St John is her struggle to get away from being chained by gender inequalities. St John is a typical patriarchal man who also embodies the religious oppression on women. In his eyes, Janes virtue is to marry him and accompany him to fulfill his mission. He expects Jane to obey him, to satisfy him, and to please him, because he is in the name of Gods clergyman. However, this god refuses Jane to be like St John and to do the same things. What the god wants from Jane is to ask her to fulfill a wifes duty, and its church gives St John more power than Jane. Janes own identity is threatened in his realm. I felt daily more and more that I must disown half of my nature, stifle half my faculties, wrest my tastes from their original bent, force myself to the adoption of pursuit for which I had no natural vocation  [10]  . Janes refusal to St John is her struggle against outward oppression, while her left from Rochester is her struggle against her own weakness. Rochester and Jane see each other as soul mate. They determined to get married regardless of the gap between their statuses. However, Rochesters mad wife became an invincible obstacle that made their marriage impossible. Jane was confronted with two choices: to be Rochesters mistress, or to leave Rochester forever. Although Jane loves Rochester and would like to accompany him, she finally chose to leave Thornfield. Jane realized that there was still distance between Rochester and her. She is the paid subordinate who was less beautiful than Rochesters other mistresses. Moreover, she remembers Rochesters degradation of his other mistresses. Hiring a mistress is the next worse thing to buying a slave: both are often by nature, and always by position, inferior; to live familiarly with inferior is degrading  [11]  . Jane would prefer to earn thirty pounds a year as a governess than be hired as a mistress or brought as a slave. Jane rejected Rochester and left; this way , she could main mentally equal with Rochester. Charlotte believes Jane deserves to be together with Rochester, but their union can be possible only when Jane and Rochester are totally equal. To win this equality, the  stronger one shall be weakened, while the weaker one shall be made better. As it turned out, on their way to be together, Jane becomes stronger both in terms of her mind and economic power; while Rochester becomes less strong due to  the burn down of Thornfield and his loss of eyesight. The Odd Women: Willing to Be the Odd and New Women Rhoda in The Odd Women by Gorge Gissing is another subversive woman. Different from Jane, she finally refused marriage.  Rhodas refusal to marriage embodies a huge step that women take in protecting their rights. As was in the 19th century Briton, the unmarried women were considered odd which means abnormal, strange and eccentric  [12]  . Being odd is marked with radical and agony by the patriarchal society. In The Odd Women, Rhoda does not believe Everard (or any other man) can give her an independent and free life after marriage. Her determination to refuse marriage is made gradually. At first, Rhoda thought she had chosen the single life for a life time with conviction. She scorns marriage as well as those weak women who regard marriage and men as indispensable. However, Rhoda, in some part of her heart, still is weak. After she and Everard fell in love, she forced Everard to propose to her. Rhodas decision to refuse marriage is eventually consolidated after her witness of M onicas experience. Monica, afraid of being odd and poor, married Widdowson. Soon after their marriage, Widdowson was overwhelmed with jealousy and possessiveness which symbol the stifling patriarchal values, and Monica fell in love with another man which embodies womens failed flee. Their marriage ended in Monicas death for childbirth. After Monicas death, Rhoda eventually made her determination to refuse Everard. Rhoda, after her refusal of Everard, with Miss Barfoot belongs to the new women who are willing to be odd. They ignore the spell of being odd, and work to alleviate the social plight in which women find themselves by training them to be fit for positions  [13]  . Gorge Gissing, like Charlotte Bronte, also gives the feminism blessings. The end of marriages (Monica and Widdowson, Rhoda and Everard), the new born girl in Rhodas arm, and the flourishing of Miss Barfoots work (like a green bay-tree) promise the bright future of the new women like Rhoda and Miss Barfoot. To sum up the above mentioned marriages in the novels, through the death of Elizabeth in her marriage with Victor, Shelly highlights the sacrifice of the obedient women in the patriarchal institution of marriage; Jane Eyres marriage with Rochester shows her pursuit of gender equality; Rhoda Nunns refusal to marry Everard marks the emergence of the new women. Charlotte Bronte and Gorge Gissing conveyed their support of feminist awakening by describing subversive characters in their novels. Overall, the 19th century British literature exhibits the contemporary feminist voices, that is, women are awaking and asking for greater freedoms, more social opportunities, and equal status with men. Citations: Bronte, Charlotte. Jane Eyre. London: Thomas Nelson and Sons, Ltd. 1937. David, Deirdre. Ideologies of Patriarchy, Feminism, and Fiction in The Odd Women'. Feminist Studies, Vol. 10, No. 1 (Spring, 1984), p 117. Lesser, Wendy. Even-Handed Oddness: George Gissings The Odd Women . The Hudson Review. Vol. 37, No. 2 (Summer, 1984), pp. 211. Nadelhaft, Jerome. The English Womans Sexual Civil War: Feminisn Attitudes Towards Men, Women, and Marriage 1650-1740. Journal of the History of Ideas. Vol. 43, No 4 (Oct. Dec., 1982). Shelly, Mary. Frankenstein. London: Penguin Books. 1978.

The Effect of Divorce on Children

The Effect of Divorce on Children Divorce and their effect on children Introduction: One of the prime feature of the modern age happens to be the rising index of performance pressure and market competition. Immaterial of the genre, competition happens to be the order of the day in the current times. Quite naturally we see that the pressure, tension and the anxiety quotient in the current times is on an ever increase. The people in this age always happen to on the edge of everything and are running an inevitable race for their retribution. Everything I seems depends on the results or the outcome of this race, the survival of the fittest has become the order of the day. Quite naturally we see that the modern men and women always happen to be in a frenzy regarding the quality of their output or performance. It seems that being on the top is what that matters the most at the of the day. Hence this almost barbaric pressure at work often takes a toll on the personal health and the personal lives of the current age men and women. Family life in the course of events takes ab ack seat and relationships often becomes a second priority. Hence one hand if professional excellence marks the era, on the other hand dilapidation of the institution of relationships is also a quintessential feature of the reigning times. Quite naturally the unfortunate event of breaking down of relationships, an often example of which is found in the divorce settlements of married couples happens to be a regular feature in the current times. The research in its discourse tries to analyze the hidden effects of these divorces on the unfortunate and innocent children of these couples who happens to face the worse brunt of these divorce cases. Problem Statement: As mentioned in the earlier segment although divorce is a settlement that happens between two individuals the brunt is often born by more people than just the man and the woman who decides to part their ways. It has been observed that although divorce is an unfortunate event and is disliked by people and societies all over the world but there are certain more orthodox societies to whom the implications of such an event happens to be all the more grave and perilous. In such societies breaking down of marriages are seen as the worst social dishonor that can be brought down to the families of the man and woman involved in the decision. The situation happens to be all the more grave and disturbing if children are involved. As clearly stated earlier although the decision of parting ways happens to be that of the man and the woman who are living as husband and wife, the total effect of the situation is worst on that of the psyche of the children of the couples. Every research has a statement that happens to be the protagonist idea or concern of the discussion, investigation of which adds further significant dimensions to the discussion. The statement in this case happens to be the facet of the effects of the process of divorce between a couple that can be observed on the psyche of their children. On the pivot of this statement the research delves deeper into the psychological problems that has often been found to develop in the personalities of the children from the broken homes and the consequences of the same that has been recorded pertaining to the society and their own families that gets build up in the future. The problem statement reflects and revolves around the effects of divorce that has been observed on the children especially against the traditional backdrop of UAE society. Research Question: Every research has a few questions stated clearly within the scope of their discussion. I fact it can be said that the course of the research proceeds with the answers that are found in the investigation of the said questions. These questions happens to elucidate the basic points of concern that happens to be the protagonist ideas of the research. In this context it can be said that there is a popular belief that every research is to have as single question answering which will be the sole aim of the research discourse. However in this reference it can be said that a said research can have more than a single question as the central attention of the scope of research. Along with the main or the protagonist question new cans ay that there can be a number of other tributary and distributary questions answering which can be also within the scope of the research. In fact the answers to these tributary and distributary questions might add new dimensions to the research. In the case of our research the main question happens to be is to evaluate the effects of divorce that can be observed on the children of the broken home. The research happens to be set against the particular backdrop of UAE. However in addition to the main question there will be certain other allied questions that will also have to be answered in the course of the research. Following are the other questions that also has to be answered in the course of the discussion: What can be the consequences of the effects of divorce in the future? How does the society gets effected by these children from broken homes in the coming future. What are ways that society can help rebuild the personality and the future of these children. What are the steps that the parents can take to comfort and support their children as parents to their children and jot as a couple after their separation. How to treat such children Research Objectives: The objectives of a research often happens to be to bring about certain effects or to influence the filed in which the research is being conducted or regarding which investigations are being made. The objective for all researches happens to create a difference in the future and to alter the way things are being done in the present. The objective in short of all researches is to make a positive contribution in the filed of research so that the society can see a better tomorrow. Our research happens to be no different. The investigation that we are making into the effects of divorce that has been observed in the children from the broken homes also has its main objective of giving these children a better future by suggesting means and methods to them, their families and the society in general regarding the kind of help that they can extend to these little hearts and minds in the times of some very grave challenges. Following are the objectives that can be listed of our said research: Finding ways and means through which the friends and families can support and comfort children facing the trauma. Make the parents realize the difficulty that they have put their children into and hence the support that they can extend. Creating awareness in the society regarding the responsible and sensitive behavior that the children should be getting from their immediate society. To create an awareness and realization amongst the mature generation, regarding the problems that they throw in the ways of their little ones due to the brash and irresponsible behaviors of theirs’. Conclusions: On a concluding note it can be said that divorce is probably the last resort that is left as an option to the couples. In case the couple also happens to be parents, their decision regarding the future must take in to account their responsibility as a father and a mother and must be in alignment with the task of giving their children a promising and stable future.

I Was the Only Girl, but I Was Determined to Make the Golf Team Essay

I Was the Only Girl, but I Was Determined to Make the Golf Team I began golfing in the past five years. I went out for the high school team and made it on the varsity co-ed team. I was the only girl, but I was determined to make it. The first day of practice was interesting. All my fellow teammates treated me as an outcast – even the coach. This was the coaches first year of coaching varsity golf and had no idea what to do with a female on the team. When coaching a sport you need to be able to help a team member when they are having difficulty with the sport. For golf, this includes touching the person to insure they are swinging the club properly. Being that the coach was male, and I am female he would never help me because there are particular spots where you can touch a guy but not a girl (for example the bust region). After playing nine holes of golf, the team would usually go down to the driving range to relax our muscles that we had just used. At the driving range, the coach would assist the team members with the problems they were having. He would help reposition your grip, hold your legs, arms, back, or hip region, whenever they were incorrect. He never approached me. If I needed help with an y of my golf game I would either go to another schools coach or get professional lessons. As the first few practices went on, my teammates just treated me as one of the guys. I did not mind this because they were treating me like a team member. However, the coach still avoided me whenever I needed assistance. In high school golf matches, the top six players compete. As I was ranked, I was number four. When the first match came I was terrified because I knew I was number four on the team and knew I would most lik... ... do get penalized with strokes. That was my first tournament and I was not prepared. I did not expect it to take ten hours. I learned to bring as much food as you can fit in your bag, and do not forget some Advil or pain medicine because your entire body will be sore in the end. All your muscles are ready to give out, your feet just want to be elevated and your back is slouched for carrying a heavy golf bag for many hours. After my first year on the team, the coach warmed up to me. He still however, kept his distance, but I learned to rise above him. I played a total of eleven tournaments and even went to the state championship. Golfing on the team made me so mentally strong. I learned that I could do something if I wanted to, even if there was no support for me doing it. I continued to play for the rest of my high school career, and improved with every shot.

Biography of Ferdinand Porsche Essay -- essays research papers

Ferdinand Porsche was born in Maffersdorf, Austria (now in the Czech Republic) on September 3, 1875. At age 18 he found a job in Vienna. While working in Vienna he audited a few courses at the technical university for the only engineering training he ever received. A few years later he took his first job in the automotive industry with Jacob Lohner. There he was involved in the design of an electric car, the Lohner-Porsche. That first car by Porsche set land speed records in Austria, speeding up to a remarkable 35 miles per hour. Later he participated in the development of a mixed car using an internal combustion engine combined with electrical power. In 1905 he won the Austrian Poetting Prize as Austria?s outstanding automotive designer. On the strength of Porsche?s earlier work he was offered a position with the Austrian division of the Daimler automobile company (today Daimler/Chrysler) as its chief designer. After several successful designs of early Mercedes he also worked on airplane engines, fire trucks, buses, wind electric generators and even an agricultural tractor. By 1923 he moved to the company?s headquarters in Stuttgart as technical director. There he developed several more very successful Mercedes models. In 1924 the Technical College of Stuttgart awarded him an honorary doctoral degree in engineering on the basis of his achievements. Since his days at Austro-Daimler he had a personal dream of a mass produced automobile which could be produced cheaply enough to be affordable for the average citizen. He made a proposal for such a car to his employers at Mercedes-Benz, but was disappointed that there was no interest at Mercedes for his plan. Irritated, he left the company. In 1931 he founded his own compa... ...h the Distinguished Service Cross. In 1965 he was presented with an honorary doctoral degree by the Vienna Technical College. In 1972 Porsche converted the company into a stock company with shares available to the public. The family, however, retained essential control with family stock holdings and seats on the board of directors. The name of the company was retained, ?Dr. Ing. h.c.F. Porsche? but now with the addition of the letters AG (Aktiengesellschaft: stock based company). Ferry Porsche was given numerous awards for achievement. In 1984 he was presented with the title of ?Professor? by the Minister-Prà ¤sident (Chief Minister) of the state of Baden-Wà ¼rttemberg, Lothar Spath. Porsche remained as the chairman of the board of Porsche until 1990 when he retired and became the honorary chairman. Ferdinand (Ferry) Porsche died at the age of 88 on March 27, 1998. Biography of Ferdinand Porsche Essay -- essays research papers Ferdinand Porsche was born in Maffersdorf, Austria (now in the Czech Republic) on September 3, 1875. At age 18 he found a job in Vienna. While working in Vienna he audited a few courses at the technical university for the only engineering training he ever received. A few years later he took his first job in the automotive industry with Jacob Lohner. There he was involved in the design of an electric car, the Lohner-Porsche. That first car by Porsche set land speed records in Austria, speeding up to a remarkable 35 miles per hour. Later he participated in the development of a mixed car using an internal combustion engine combined with electrical power. In 1905 he won the Austrian Poetting Prize as Austria?s outstanding automotive designer. On the strength of Porsche?s earlier work he was offered a position with the Austrian division of the Daimler automobile company (today Daimler/Chrysler) as its chief designer. After several successful designs of early Mercedes he also worked on airplane engines, fire trucks, buses, wind electric generators and even an agricultural tractor. By 1923 he moved to the company?s headquarters in Stuttgart as technical director. There he developed several more very successful Mercedes models. In 1924 the Technical College of Stuttgart awarded him an honorary doctoral degree in engineering on the basis of his achievements. Since his days at Austro-Daimler he had a personal dream of a mass produced automobile which could be produced cheaply enough to be affordable for the average citizen. He made a proposal for such a car to his employers at Mercedes-Benz, but was disappointed that there was no interest at Mercedes for his plan. Irritated, he left the company. In 1931 he founded his own compa... ...h the Distinguished Service Cross. In 1965 he was presented with an honorary doctoral degree by the Vienna Technical College. In 1972 Porsche converted the company into a stock company with shares available to the public. The family, however, retained essential control with family stock holdings and seats on the board of directors. The name of the company was retained, ?Dr. Ing. h.c.F. Porsche? but now with the addition of the letters AG (Aktiengesellschaft: stock based company). Ferry Porsche was given numerous awards for achievement. In 1984 he was presented with the title of ?Professor? by the Minister-Prà ¤sident (Chief Minister) of the state of Baden-Wà ¼rttemberg, Lothar Spath. Porsche remained as the chairman of the board of Porsche until 1990 when he retired and became the honorary chairman. Ferdinand (Ferry) Porsche died at the age of 88 on March 27, 1998.

Maria Full Of Grace Essay

Maria is a spirited seventeen years old who lives in a small town in Colombia. She works for very low wages at a large industrial rose plantation. Maria comes from a family of four who desperately depend on her every paycheck just to get by in life. After so many years of working and struggling, she becomes dissatisfied with her life. Maria begins to seek more out of their daily routines. She makes drastic decisions out of desperation for a new life. Maria quits her job when her supervisor refuses to let her go to the bathroom. This was a point of finally letting go of what makes her miserable. Although, everyone around her is not as determined as she is for a better life, she continues to look for more. After an argument with her boss, she decided to quit her job in hopes for something better, more exciting. She decides to finally follow her heart and make a change. Maria later on goes to find out she is pregnant from her boyfriend. While her boyfriend purposes to her after hearing the news, she declines after realizing he doesn’t even love her. Maria is looking for something new, but marriage is not the answer. She notices how miserable her sister is with a baby and the idea doesn’t settle in with her. The situation only makes her look for something different. In the process of looking for a new job in Bogota, Maria comes into contact with a friend she met in a party the night before. Franklin sensed that she wanted to do something different, so he tells her about a job as a drug mule. From what they were talking about Franklin saw that she was tired of her everyday life. A drug mule is someone who carries drugs into another country. While knowing the risks, Maria unhesitatingly accepts after hearing the pay and opportunity of going somewhere other than Colombia. This shows that Maria knows what she wants; she is willing to accept anything out of her norm. She later meets with Javier, the one in charge of the operation. As he deliberately explains the risks, confidentiality, and pay of carrying drugs to America, she consciously accepts the offer. To Maria she sees this as a way out of her regular routine, and a chance to be somewhere new. She secretly speaks with Lucy, another girl who has carried drugs to America and survived all the dangers of the work for an insight of the job. During the process Maria has to swallow 62 nuggets of heroin sealed with latex and dental floss. In New York, Maria is stopped at the airport in suspicion that she is smuggling drugs. They intimidatingly interview her in an isolated room, questioning her and scolding her about why she is in New York from Colombia. During the whole interview with immigration, Maria remains calm, showing a sense of courage. After knowing the possibilities of getting caught, she persists with the x-ray they demand, to verify that she is in fact not smuggling drugs. Prior to the x-ray they take a urine test, watching her as she urinates into the cup to prove it is really her urine. When the officers receive the urine test, they find out that Maria is pregnant, and because of that they aren’t able to proceed with the x-ray. She saw this as a sign from god, as if someone was watching over her. Maria exits the airport where there are two men in a van waiting for her. In the process of retrieving the drugs from her body and from the two other girls, Lucy gets ill. When a nugget brakes in your stomach, you will eventually die, so to save the drugs the two men cut her stomach open to retrieve the drugs. Maria awakes to see the two men carry Lucy out of the hotel room. This was the first time Maria has panicked because she felt that Blanca and herself have to pay, so they run away. Maria shows leadership because she decides they need to go, and what they need to do. After running they realize the danger they were going to put their families into so they decided to contact the two men to return the drugs. Maria and her friend meet up with the men, with a lot of courage after running away from the drug dealers, and returning the drugs to receive payment. Their job is done and they are okay to go back home. While in the airport waiting for her flight to board she thinks about going back to her miserable ways. She thought about her baby, and the opportunities her baby will have in America. After thinking about it thoroughly, Maria makes the biggest decision of her life, and that is to stay in America. Maria shows how courageous and determined she is to forge a new life for herself no matter the cost. She comes close to encountering death, danger, betrayal, and violence in this process of finding herself and what she wants. Maria fights for her escape and frees herself, standing alone just as when she started this adventure. Maria breaks her norm and now will give her child the life she always wished for. She can finally close that chapter in her life, and start over new.

The Role of Climate Change on Our Nation’s Infrastructure System

The Role of Climate Change on Our Nation’s Infrastructure SystemIntroduction: Infrastructure plays a critical function in everybody’s day-to-day life, but most people don’t recognize merely how extended that function truly is. Whether it’s going from one topographic point to another, utilizing power, imbibing tap H2O, or blushing a lavatory substructure helps us populate our lives to the criterion that we have become used to and maintain our economic system traveling. There are many factors that need to be considered when measuring the current and future province of substructure wellness. One factor is the consequence of a altering clime, but it is hard to gauge merely how it will impact our substructure system since its hereafter impacts can merely be loosely anticipated. In this paper I will look into the function substructure plays in the aiding and deterring of clime alteration, the current and future province of our substructure and how climate alteration can impact it, and possible solutions through invention in policy and support to assist minimise the effects. History of Support: Ever since President Woodrow Wilson signed the Federal-Aid Road Act in 1916, the nature and extent of the federal authorities in the edifice, maintaining, and support of the corporate states surface substructure system has been broad ranging. The 1916 act launched the Federal-Aid Highway Program, every bit good as presenting the States with grants to assist in the building of roads that would be used in mail bringing. The mandate of the National System of Interstate and Defense Highways and the creative activity of the Federal Highway Trust Fund in 1956 marked a dramatic heightening of the Federal governments’ impact in the creative activity of the nation’s roadways by making the model for a national route system and a support system for roads to be created [ 1 ] . The basic construction for federal support of substructure was set up so that federal financess could be granted to the States by undertakings submitted for blessing, and so if the programs were approved for the financess they would have a part of cost, and the remainder of the support is required by the State and local authoritiess that need the undertaking completed [ 2 ] . Since so most federal support has been granted though extensions of old Acts of the Apostless and the procedure of how assistance is given has remained largely unchanged over this clip. A cardinal ground for the age of many substructure systems is due to the aggressive disbursement on substructure that was initialized in the late 1930’s through the early 1940’s by President Roosevelt, normally referred to as the New Deal Programs, which used big sums of federal financess to make the footing of many of our roadway and electrical systems. Much of the substructure built during this clip has non been undated since it was originally built. The sum of support for substructure has varied over clip but it has been at a degree under what it needed to be at to supply a strong and efficient system. Through history there has been a spread between what was needed for substructure and what was really spent. On mean merely about 2.4 % of our GDP is spent on substructure in America. To compare, Europe spends about 5 % and China spends about 9 % of their GPD on their substructure. This deficiency of disbursement and development in substructure has led to our current ranking of 15Thursday, out of the 32 OECD states, in footings of our overall satisfaction of our roads and main roads [ 2 ] . Current province of Infrastructure: The systems of substructure in America are presently in one of the poorest provinces in the country’s history. The American Society of Civil Engineers ( ASCE ) release a study card rating at least 12 of the country’s substructure systems every four old ages traveling back to 1998, in that clip they have released 5 study cards with the most recent being in 2013. The overall GPA of our country’s substructure has been given a class of D three times and a D+ two times, with the 2013 study card giving a D+ . A hapless and inefficient substructure system is non merely insecure, but it besides exacerbates fuel and energy ingestion, creates extra injury to the environment through pollution and taint, and besides wastes people’s clip and money. ASCE estimates that the sum of support needed to increase each class to a class of a B, considered to be in a ‘good’ province, by 2020 is $ 3.6 trillion. However, the estimated support by 2020 for all the classs is estimated to be merely about $ 2 trillion, go forthing a $ 1.6 trillion support spread which will surly take to an substructure province that is at a comparable degree that we see now [ 3 ] . With an expected substructure province to stay in hapless conditions, an added challenge in the appraisal of future impacts by clime alteration on substructure arise when finding how pieces and parts that are already stressed and aged will react to climate alteration. We can analyze how new parts will respond by preforming trial in labs to imitate clime alteration effects on them to see how the rates of impairment could perchance play out over clip, but seeking to detect how fast the altering rates of parts that have been used over the past decennaries is difficult to precisely quantify. Infrastructure and Climate Change: Infrastructure plays a big function in our nursery gas emanations and depending on the conditions of the system it can either assist us in the chase of diminishing emanations or it can be an added releaser of emanations. Many of the solutions to the jobs in our substructure system besides have the potency to assist out other jobs in the system every bit good as to assist diminish our usage of fossil fuels. An efficient transit substructure system is critical to assist swerve our oil use, co2 emanations, and increase productiveness. Traffic congestion on roads consequences in 1.9 billion gallons of gasolene to be burned per twelvemonth, and the costs to drivers is over $ 100 billion in wasted fuel and lost clip. A new and efficient air traffic control systems we would salvage around 3 billion gallons of jet fuel a twelvemonth from being wasted [ 1 ] . On the other manus if we increase people’s ability to use public transit and mass transit services the positive effects could ru ffle through many countries of transit and public wellness. Increased usage of public and aggregate transit would assist to maintain autos off the route, particularly during peak transposing times. This would hold the consequence of non merely cut downing traffic conditions, which would assist to relieve some of the otiose gasolene that’s burned while waiting in traffic, but to besides halt the combustion of gasolene by all the people who normally drive a auto. With less people really on the roads, the conditions of the roadways will be maintained for a longer clip, which once more has the consequence of cut downing traffic and wasted gas burned while waiting in traffic. Plus, taking more autos off the route during the early hours should assist to cut down the sum of smog formation in some high-dense metropoliss. Most of the effects of clime alteration will hold some impacts on different countries of the substructure system. A big factor to the substructure system is the addition in big precipitation events, an addition in planetary sea degrees, and the addition in utmost conditions events [ 4 ] . With increasing events of big precipitation our dikes, imbibing and waste H2O systems, and levees will all be subjected to new stressors that can worsen the procedure of early weakness and pre-mature impairment [ 5 ] . Sing the mean age of all the states dams to be 52 old ages old, and that approximately 17 % of them are considered high risky, the emphasis from the addition of flows coming in from affiliated H2O ways added to the addition of heavy deposits that big precipitation events bring into the H2O system which hurt the overall wellness of a dike, their length of service is expected to diminish. The imbibing and waste H2O systems is expected to endure from many of the same emphasis as dike wil l, except the excess H2O will besides be coming from our sewerage system so that big urban countries will see big impacts from the high sum of paving that helps funnel excess sums of H2O into the system. Large sums of precipitation and the addition of the sea degree will stretch our levee system with added stressors that can give a possible harmful failure that could be every bit annihilating as a dam failure. Both dikes and levees hold back H2O that could potentially deluge most of the coastal and low lying countries. Extreme conditions events are the chief causes for many of the energy grid power breaks. Breaks can be caused from knocked over tree limbs on power lines, implosion therapy of transmittal Stationss, to the devastation of grapevine subdivisions [ 3 ] . In America, our substructure is presently in an abysmal province, and with support for the hereafter projected to hardly cover half of what it will take to convey it into a good province it is safe to state that it will go on to let down. Decision and How to Continue: The chief stressors associated with substructure development are from the continual lacking of support and an overall absence of a big scale leading function in footings of establishing when and what undertakings are taken on so to most expeditiously finish staying undertakings so that their benefits will assist other unfinished undertakings or won’t be negated because of unfinished undertakings. All of the systems of substructure are connected ; the quality of H2O downstream of a river is effected by the quality that has been put out upstream and if a main road outside a metropolis has awful route conditions people and concern are less likely to go and devour in that metropolis even if the city’s roads have all merely been repaved. With this in head, the manner we choose the following set of undertakings to undergo demand to be picked with careful consideration to how its betterments will impact other undertakings still necessitating completed. The ability to implement this sort of planning is presently really hard though, because support is progressively being moved from big supervising body’s to smaller and smaller 1s. Federal support for substructure investings have been continuously shriveling over the past twosome decennaries which has led to the States, and progressively even more so the local and municipality authoritiess that are forced to come up with the support spread. With a lessening in centralisation of undertaking planning, along with an addition of undertakings that have to be delayed due to miss of financess that need to come from the fighting provinces budgets or till adequate financess can be raised by a local or municipality authorities, the ability now to integrate a program for phasing in different undertakings is acquiring progressively harder. When be aftering the range and particulars of a given undertaking factors such as sustainability, resilience, and the continual care and up-keep demand to be primary for any planning of substructure. The transit systems, H2O intervention systems, and flood control systems being built today must be able to account for both current and future challenges that are likely to be confronting them. Infrastructure needs to be built with future population motion in head as good, so when new systems are built or betterments are made to the bing substructure it needs to be able to manage tonss much greater than what it presently needed or a design for a system needs to be scaled so it’s merely responsible for a smaller population denseness. In add-on, funding for research and development at all degrees need to be implemented so the development of new and of all time more efficient methods and stuffs for the edifice and maintaining of substructure can go on. Future development besides needs to let for easier and cheaper betterments and ascents over the clip of its usage. Future care can be done more easy if they are built to let replacing over different clip intervals so that when it comes clip for the necessary betterments to be made it doesn’t demand to be all at the same clip. While funding demands to be increased from both private and public sectors, the users of the substructure demand to larn and besides pay the appropriate monetary value for them to utilize it. Mentions [ 1 ] ( 2012 ) â€Å"Highway Funding.† Congressional Digest. Volume 91, Issue 7, pp. 194, 195, 224. [ 2 ] ( 2012 ) â€Å"Surface Transportation Policy.† Congressional Digest. Volume 91, Issue 7, pp. 196-199. [ 3 ] ( 2013 ) â€Å"2013 Report Card for America’s Infrastructure.† [ 4 ] IPCC, 2007: Summary for Policymakers. In: Climate Change 2007: Impacts, Adaptation and Vulnerability. Contribution of Working. Group II to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change, M.L. Parry, O.F. Canziani, J.P. Palutikof, P.J. new wave der Linden and C.E. Hanson, Eds. , Cambridge University Press, Cambridge, UK, 7-22. [ 5 ] Hall, David. â€Å" Corps of Engineers ‘ Studies Will Inform Response to Climate Change. †Civil EngineeringJuly-Aug. 2013: 20-23. Print [ 6 ] IPCC, 2007: Summary for Policymakers. In: Climate Change 2007: Extenuation. Contribution of Working Group III to the Fourth Assessment. Report of the Intergovernmental Panel on Climate Change [ B. Metz, O.R. Davidson, P.R. Bosch, R. Dave, L.A. Meyer ( explosive detection systems ) ] , Cambridge University Press, Cambridge, United Kingdom and New York, NY, USA. [ 7 ] IPCC, 2013: Summary for Policymakers. In: Climate Change 2013: The Physical Science Basis. Contribution of Working Group I to the Fifth Assessment Report of the Intergovernmental Panel on Climate Change [ Stocker, T.F. , D. Qin, G.-K. Plattner, M. Tignor, S. K. Allen, J. Boschung, A. Nauels, Y. Xia, V. Bex and P.M. Midgley ( eds. ) ] . Cambridge University Press, Cambridge, United Kingdom and New York, NY, USA. [ 8 ] ( 2011 ) â€Å"Failure to Act: The Impact of Current Infrastructure Investment On America’s Economic Future.†

Foxconn’s Labor Condition

Introduction (A)Background of Foxconn Foxconn is the subsidiary of the Hon Hai Precision Industry Co. , Ltd. , which is a Taiwanese multinational electronics manufacturing company headquartered in Taiwan. It is the world's largest maker of electronic components. Foxconn is primarily an original design manufacturer and its clients include major American, European and Japanese electronics and information technology companies. Notable products manufactured by the company include iPad, iPhone, iPod, PlayStation, etc.Foxconn has factories in many different countries, which together assemble around 40 percent of consumer electronic products in the world. The reason why Foxconn become famous is that it helps Apple to assemble iPhones. In recent year, demand for Apple’s products increase dramatically. Foxconn thus mainly focus on assemble its products and receiving fewer orders from other company. However, Foxconn has been involved in several controversies, most relating to how it man ages employees in China since it is the largest private-sector employer.The employees’ suicide cases are reflecting on this problem. Therefore, Apple hired the Fair Labour Association to conduct an audit of working conditions at Foxconn in 2012. (B)Issue of the news Strike was happened in Zhengzhou factory of Foxconn in 5 October this year. Three to four thousands of employees stop working. This may affect the progress of the production line for assembling the iPhone 5. The poor working conditions are the main reason lead to the strike as Foxconn did not concern about the physical and mental health of employees.The long working hours make employees feel tired. Their effort put into the work did not have reasonable return as they only earn a very low wages for such a long working hour. Employees therefore cannot concentrate on their works. Moreover, Employees face high pressure working at Foxconn. Recent news had pointed out that Foxconn workers were fail to meet the high prod uct quality standard of Apple, because the structure of Iphone 5 is more complicated and workers have not been given enough training before they start their work, so high failure rate is obtained.The long working hour and the unsatisfactory in the production of the iPhone 5 make employees therefore face tremendous psychological pressure. Although the spokesperson explains it is only the employee dispute and will not affect the factory production. We disagreed that the strike did not bring any negative impact to Foxconn. In this report, we will examine the consequences of the strike and recommend suitable methods to solve the problem in order to minimize those negative impacts bring to the Foxconn. CausesFLA has investigated that Foxconn was fail to provide reasonable work time, compensation as well as working condition for the workers. For instance, more than 40 percent of workers had experienced or witnessed an industrial accident in the factory. (A)Long working hour with low wages The long working hour is unreasonable to the workers. In Foxconn, workers have to work for twelve hours per day excluding overtime working but they only have two to three holidays per month. Thus, they need to work over seventy hours per week and they can only get one holiday after working for ten to fourteen days.The average number of hours worked per week at Foxconn is found to be exceeded both the Fair Labor Association (FLA) Code Standard of sixty hours per week and the Chinese legal limits of forty hours per week. The wages of the workers are also relatively low. After raising the wage in 2010, the basis wage of a worker is about two thousand dollars per month. It is not reasonable for such a long working hour but the wages is so low. If the workers want to earn more, they need to work over time so that they can earn about four thousand dollars in which over 70% of the wage are overtime pay, reward and allowance. B)High pressure Leadership had high demand requirement for the q uality of iPhone 5, for example the appearance of effect can only within 0. 02 millimeters. But Foxconn did not provide any training course for employees, employee faced difficulties in producing such perfect iPhone 5 under the strict requirement. Supervisor blamed the assembly workers every day not only because of the failure in producing the perfect product but also because of receiving so many complaints about the appearance of iPhone 5 from all over the world. In Foxconn, worker is like a machine.Workers are specialized to maximize the productivity of the factory. They are required to complete each action in two seconds. Furthermore, workers who go to toilet more than ten minutes, talk or fail to meet the product targets will receive warning or even dismiss. The workers therefore are under pressure due to the tight schedule and the dissatisfaction of the products’ quality from the ultimate users, the supervisor and themselves. Consequemces Employee is a very important ass et of a company as it can’t function well without enough manpower.It is very obvious in the manufacturing company that without enough workers it cannot produce the goods on time which may affect their profit as well as their reputation. Foxconn may need to delay or even fail in delivering the iPhone 5 to Apple on time due to the strike. It may need to compensate the loss that Apple incurred due to the insufficient supplies of iPhone 5 which may decrease the profit estimated by Foxconn. Also, the complexity in producing the iPhone 5 may increase the cost of production as the raw materials used may be more than expected while the imperfect iPhone 5 provided for Apple may affect the reputation of Foxconn.Besides, Foxconn’s bargaining power may decrease due to the failure in providing the products that the customers wanted. Recommedations We are confident that Foxconn may suffer loss due to the strike and we are going to give some recommendations to Foxconn in order to min imize the potential loss that may incur. We suggest Foxconn to increase the basic salary, hire more employees and provide more training to solve the above problems. (A)Increase basisc salary Employees in Foxconn receive low basic salary and they have to work overtime in order to earn enough money for maintain their living standard.According to the National Bureau of Statistics of China, the consumer price index of food, clothes and necessity increased by 5%, 3. 1% and 2. 2% respectively in October (compared to same period last year). ( http://www. stats. gov. cn/tjsj/jdsj/t20121112_402850686. htm). The inflation further increases workers’ burden of living. If Foxconn increase workers’ basic salary then they do not need to work overtime which may shorten their working hour. (B)Hire more employees Employing more workers can also shorten working hours.Foxconn is now using two-shift system, so workers need to work for twelve hours per day. If more workers are employed and three-shift system is used, workers only need to work for eight hours per day. Under this system, the factory can still maintain 24-hours operation while workers have shorter working hours. Besides, employing more workers can release workers’ great pressure. Workers are required to maintain high efficiency, so they are not allowed to do unnecessary things even talking and smiling.Based on the investigation, nearly half of the employees feel stressed while working (http://cn. nytimes. com/article/business/2012/11/06/cc06foxconn/zh-hk/? pagemode=print). If Foxconn employ more workers to share the heavy work load, workers do not need to work with the unreasonable high efficiency. Then, their high pressure can be released. (C)Provide more training By providing training resource to frontline workers, the workers are able to much more familiar with the technical knowledge of the products, and lower failure rate which may also reduce their pressure.For example, Foxconn can invite a specialist from Apple Incorporation, in order to introduce or demonstrate the technical knowledge about product manufacturing in front of the frontline workers. Therefore, the probability of making mistakes decrease, workers will not be punished and they can be more relaxed. Although the above practice will raise the operating cost of the factory, the potential benefits can resolve the existing problems of the company that is the settlement of the worker’s strike. How can the recommendation be beneficial to Foxconn The suggestion we recommended not only minimize the potential losses that may incur.It can also improve the overall situation of Foxconn in management accounting perspective. (A)Higher fixed cost structure Hiring additional employees lead to an increase in fixed cost, while increase in overtime pay rate lead to an increase on variable cost. Since the specialist salary and training materials are usually a fixed amount, the overall training cost is regarded as fixed cost in general. With the assumption that China has great growth potential, and the global economic atmosphere will be improved in the coming future, a low variable cost tructure and higher contribution margin ratio are most preferred. The reason is that Foxconn’s profit will increase more rapidly as sales increase, in other words, greater profit can be resulted in good years. In addition, our recommendation helps workers are able to take enough rest, so that higher efficiency can be achieved. (B)Ethical concern – CSR Apart from amending the cost structure of Foxconn, we suggest the management should take account of corporate social responsibility in decision making process.With reference to the article of Foxconn worker condition, they received low paid relative to excessive worktime and they suffer in high working pressure, especially in assembling the Iphone 5. By introducing corporate social responsibility, Foxconn should consider the needs of all stakeholders incl uding employees when making decisions. In details, it should provide safe and humane working conditions for workers. Also, it should pay fair compensation and provide opportunities for training, promotion and personal development.According to KPMG International Survey of Corporate Responsibility Reporting 2011, reputation on brand, ethical considerations and employees’ motivation are top 3 businesses imperative that drive companies into corporate social responsibility. It indicates how companies enjoy the result of corporate responsibility. Except voluntarily fulfilling the moral obligation, a company can develop a good image in society which enables them to attract loyal customers. With the positive reputation, the company will be distinguished from the others and become the customers’ preference.Besides, employees tend to stay in the company with goodwill and work hard with the enjoyment of being ethic. Thus, corporate responsibility increases employees’ loyal ty and productivity. The potential benefits of corporate social responsibility will be the incentive of Foxconn to take their employees into consideration and provide better support for them in decision making process. Conclusion To sum up, we think that the strike may bring negative impacts to Foxconn and it should find ways to prevent it and solve it as soon as possible in order to minimize the loss which may incur.Our recommendations of hiring additional employees and providing training resources will lead to an increase in fixed cost, and net income will decrease consequently with the assumption that the variable cost keep constant. However, we believed that the decrease in profit can be compensated by the overall benefit bring to Foxconn by increasing the workers’ morale, production efficiency and higher product quality. More importantly, it helps Foxconn to create a positive public image. Since our recommendation will lead to a significant increase in fixed cost, Foxcon n should pay attention to its sales volume.It is because increase in fixed cost will lead to an increase in break-even sales volume, so margin of safety will be dropped consequently. It means that the risk of incurring a loss will become higher. Therefore, Foxconn should ensure that current sales level should above or equal the break-even sales volume, and prevent from emerging loss. However, it is expected that Foxconn can still have a steady growth in sales volume in the coming future, because there is still huge demand in Apple products.

Mitchem Lethbridge Ltd

A Introduction Mitch Leathering Ltd. Is an individual franchise of the parent company Mitch Office Corporation, which holds a contest every third year to award the franchise with the greatest Improvement In net Income. This year the Leathering franchise has won the contest, however the Halifax franchise, who had a net income to reflect higher net income numbers.The Mitch head office has asked us to look at the financial records and interview the Leathering management to determine if an audit is required because of suspect manipulations to the statements. We also have been required to suggest some improvements to the contest rules to the Imitate head office. The Leathering franchise is currently solely owned by Lisa McGovern and had been going through a tough year in 2010. At the end of the period they made many adjustments that had negative effects on the net income in the 2010 year and positive effects towards the net income of the 2011 year.These issues and the effects they had on net income will determine if there is a need for an audit. They will also help provide insight to determine any improvements that can be applied to the rules f the contest to ensure the future winners are indeed complying with the rules. Improvements would also help curb franchises towards the purpose of the contest, which is to be continually improving net income each year. After determine Mitch Leathering Ltd.Financial statement, we comment on some issues them may address, and Issues Commissions Expense At the end of the 2010 reporting period Mitch Leathering Limited decided to pay expected commissions of January 2011 to employees in December to help offset the poor sales year they Just had in 2010. This practice is neither acceptable by GAP ironically nor is it ethical in regards to the competition. Lisa has disregarded the revenue and expense recognition criteria by recognizing the commissions' expenses in one period when the sales that those commissions belong to will not be re cognized until they occur during January 2011.The Leathering division also appears to have favorably bolstered their expectations for January to $150,000. This estimate is far too high despite the upcoming discount sale, especially considering that the December sales were $90,000. That is a $60,000 increase in expected sales when there is not even a seasonal change. If the Leathering division wanted to give the employees a bonus for having a poor sales year when they expect a better year in the next period that is acceptable, but that was not the case.Lisa and Mitch Leathering decided to recognize commission's expenses that belonged to sales that were yet to occur in 2011. This influenced net income by decreasing the expenses in 2011 while the sales remained the same and vice-versa for the previous year. This increased net income by $9120 since actual sales were only $114,000 in January and they decreased net income by the full $12,000 2010. By over exaggerating the losses in 2010 a nd the revenue in 2011 the Leathering division destroys the credibility of their financial records.The representational faithfulness of Lettering's records will also come into question now and in future contests the Mitch Corporation puts on. Show below: $77,250 Inventory Write-down The Leathering division again appears to have ignored GAP principals when they wrote down inventory at the end of the 2010 period. According to inventory write- down information, when a write-down occurs is a Judgment of management, but how you write inventory down is not.When write-downs occur inventory needs to written down to Net Realizable Value, which is what the inventory is worth in the market now as opposed to when it was purchased. However, Jeff wrote inventory down to liquidation value which is what the inventory could be sold for immediately. This value is much lower that what it should have been written down to had the inventory value decreased since its purchase. Jeff also mentions in his no tes that he was not sure that they were going to be able to sell the abnormally high level of inventory in the following months.This is a contradicting statement considering that Lisa had mentioned in her notes that she had planned the bulk sale in late 2010 and had even began advertising in December. She also estimated sales to be $1 50,000 in January which would have exceeded the inventory account before the write-down. This exaggerated write-down affected net income by decreasing the value of the inventory when the sales occurred in the following period. This would have reduced the cost of goods sold expense while sales and revenues remained unchanged by the write-down.