Tuesday, December 24, 2019

History of Special Education - 1216 Words

History of Special Education The field of education has been around for a very long time, but special education has not always been around. In fact, for many years it wasn’t even accepted in the world of education. In the past, students with special needs were often not allowed to go to public school because of their disabilities. However, in today’s world, they have a right to free public education and most of the time benefit greatly from some of the resources that are available. Special education has come a long ways over the years and still has room for growth and improvement. There have been many court cases that have led the field of special education where it is today. In 1892, Homer Plessy, an African American man, bought a†¦show more content†¦A well-known court case the Brown vs. Board of Education of Topeka, Kansas of 1954 played a role in the field of education. The idea of students having the right to get an education was something that became more prevalent after this case. Also, the idea of segregation being separate but equal was decided that it shouldn’t be true within the schools (Daigle, 2011). This was a huge turning point for special education as students with special needs shouldn’t be denied the right to an education. In the Mills vs. Board of Education court ruling helped with the idea of students with disabilities rights to a free education and that they would be provided this education regardless of if the school district to pay or not. Money was, and still is, a big issue when it comes to education and it has been helpful in the world of special education to know that students have the right to the education despite the money. In 1975, PL 94-142 otherwise known as the Education for the Handicapped Act was written. The purpose of this was to provide â€Å"a free appropriate public education which emphasizes special education and related services designed to meet their unique needs, to assure that t he rights of handicapped children and their parents or guardians are protected†¦ and to assess and assure the effectiveness of efforts to educate handicapped children (Gargulio, 2015).† This was a big part of special education and was the base of manyShow MoreRelatedHistory of Special Education1367 Words   |  6 PagesAbstract This paper will discuss the history of special education including a timeline of the significant events that happens in the history of special education. It would further discuss the laws associated with Individuals with Disabilities Education Act (IDEA). Furthermore, this paper will address the current and future challenges the laws have on special education. All children are created differently with different talents and abilities. Some are tall, others are short. Some are big, othersRead MoreHistory of Special Education1539 Words   |  7 PagesHistory of Special Education By: Kenyata York December 5, 2012 SPE 526 ABSTRACT Individuals with disabilities have the same passion, drive, determination and ambitions of traditional students. Students living with disabilities are just as capable of learning and retaining information just like traditional students in the classroom. In today’s society, there are an abundance of laws and regulations that are in place to protect and educate individuals with disabilities. However, the idea ofRead More History of Special Education Essay1552 Words   |  7 PagesHistory of Special Education Introduction Special education has faced many changes during the last century. During this time there have been many opinions on the way students with differences should be taught and treated. This paper will discuss the history of special education during the twentieth century. We will also discuss the laws associated with Individuals with Disabilities Education Act (IDEA). Finally we will discuss the current and future challenges that the laws have on special educationRead MoreHistory of Special Education Essay1572 Words   |  7 Pageshead: History of Special Education History of Special Education Marie Cudia Grand Canyon University: SPE526: Educating Learners with Diverse Needs April 2, 2012 History of Special Education The history of Special Education just as any history; is a long battle that has been fought by many who cared in order to bring us to where we are today. Its Journey has and will be never ending; since society is forever evolving. We will be fighting for equal rights in education andRead MoreSpecial Education: a Look at the History1279 Words   |  6 PagesSpecial Education: A Look at the History Tracy Len Baier November 23, 2011 Abstract The purpose of this paper is to address the historical landmarks and legislation that have formed and created our current special education system. We will take a journey from the start of public education and its exclusion of special needs students to the current push for inclusion of all students learning within a general education classroom. The author will also share some of the pros and cons ofRead MoreHistory of Special Education Law1021 Words   |  5 PagesHistory of Special Education Law Grand Canyon University Special Education Litigation and Law SPE-350 Virginia Murray August 11, 2013 History of Special Education Law Throughout the ages, people with disabilities have been hidden away at homes or institutions and were often not educated. This was common practice and as such, when the education system was designed, children with disabilities were not even considered. Then, starting soon after the civil rights movement in the 50’s, aRead More History Of Special Education Essay1001 Words   |  5 Pages Special education has changed in many different ways throughout the last century. The views of they way students with differences should be taught and treated have changed as people have become more open minded. The education laws have also seen a turn about. One major area of education was in a desperate need of changed opinions and beliefs. Education for children with learning problems has emerged from no education to special funding and programs especially for those individuals with learningRead MoreEssay about History of Special Education1088 Words   |  5 PagesHistory of Special Education The recent history of special education began in 1975 when Congress passed the Education for all Handicapped Children Act (EAHCA). The law was renamed the Individuals with Disabilities Education act (IDEA) in 1990. These laws made it mandatory for schools to meet the special needs of all students. Special education was around prior to 1975, but in most cases in a very different manner than it is today. Special education in its earliest form usually happened in theRead MoreThe History and Outlooks and a Job in Special Education1486 Words   |  6 PagesSpecial Education Teaching students with special needs is highly rewarding. â€Å"Every child deserves a champion- an adult who will never give up on them, who understands the power of connection, and insists that they become the best they can possibly be.† (Pierson). Special education teachers work with and serve as a mentor to students who have a wide range of learning, mental, emotional and physical disabilities. The history of special education dates back to Europe in the early 16th century. SpecialRead MoreEssay on History of Special Education in Public Schools2926 Words   |  12 PagesHistory of the Treatment of Special Education in Public Schools The Educate America Act was passed in 1994 and was a step toward equality of education between children with and without disabilities. According to Olson and Platt (2000), the Educate America Act â€Å"represents a national framework for education reform to improve our system, policies, standards, and most importantly, outcomes for all students.† This legislation outlined goals that were very broad and simplistic, but also inspiring to

Monday, December 16, 2019

Film Study of the Blind Side Free Essays

The Blind Side was based on the life of Michael Oher a teenage African American boy whose mother was battling drug and alcohol addictions, in the projects of Memphis Tennessee. Mike as he is know in the movie was in foster care several times and always ran away to his Mother, thinking that no one could ever love him the way his Mother could, even with her ongoing addiction. Mike often slept at his fathers friends home, but even he could not give Mike the support that he desired. We will write a custom essay sample on Film Study of the Blind Side or any similar topic only for you Order Now He would wash his clothes in the sink at the local laundry mat, and often had to steal food from the local gas station just to survive. When his only caregiver whose couch Michael slept on every night took his own son to a private Christian school to try and get him scholarship to play basketball, the coach of the basketball and football team saw Michael playing and offered to try to get him a scholarship as well. Much to the dismay of the board Coach Cotton was able to convince them to accept Mike on scholarship. In his first few weeks of attendance at Wingate Christian School Mike walked and took the bus too and from school, until Thanksgiving night a family driving home from a school play saw Mike walking home in the rain with no coat. This would be a major turning point for Michael’s feelings of never being wanted or loved. The Tuohys an upper class white family saw Michael walking and Leigh Ann demanded that her husband Sean pull the car over so she could go and talk to him. Over the next several weeks the Tuohy family offered Mike a place to sleep, new and clean clothes, and a family that cared for him the way a family should. The Tuohys had 2 other children S. J an adolescent boy with a love of football and Lily also know as Collins. When friends of the Tuohys found out that Michael was living with them they were so closed-minded that they said they were worried about Collins well being and safety. Leigh Anne then wanted Michael to become a permanent member of their family and obtained legal guardianship of Michael. It wasn’t until then that she learned of Michael’s poor grades and family situation. As they got to know Michael more and more they saw his potential and helped him make the football team, S. J was a key role, teaching Michael the ins and outs of everything football. In his senior year Michaels greatness attracted the likeness of several different college football teams who wanted to offer Michael full football scholarships. They then realized that Michael had to get his GPA up in order to be able to attend college. The Tuohys then hired a private tutor Miss. Sue who shared a love for Ole Miss football just as big as their own. Miss. Sue helped Michael realize that he had potential for being great. During the courting between football teams, Michael had decided that he wanted to play for Ole Miss just as his adopted father had. Michael would graduate and then become involved with the NCAA investigation, where the NCAA would question his reasoning to attend Ole Miss because of donations that were given by the Tuohys over the years. In the end Michael and Miss Sue would both be attending Ole Miss, Miss. Sue as his own personal tutor. Michael Oher would then go on to be drafted by the Baltimore Ravens in the first round of the draft. The film The Blind Side was both based on a true story, and also a book that was written by Michael Lewis in 2006. The movie was released in 2009 and quickly became a hit and an inspiration to foster children around the country. According to Michael Oher, the movie was not completely as it happened, for example S. J didn’t have to teach him the ins and outs of football, he knew everything about football before he came to live with the Tuohys. But for the most part the movie was accurate over all. In one scene Leigh Anne was having lunch with her friends at a high-end restaurant, her friends questioned her reasoning for taking Michael in with racial undertones, and inappropriate comments. I have personally been to the Deep South and the Midwest seems to fit this role better, snooty over privileged white women with a chip on their shoulder. I feel as if this scene would have been more historically accurate 20 years ago, but there are racially insensitive people all over, some just hide their insensitiveness better than others. Another scene was where in Michael’s first football game, the referees only threw flags on plays that he made, when there was no reason for a flag to be thrown. This I feel is very accurate historically, football and the South are hand in hand, and anything out of the ordinary or anything that threatens a team will not go overlooked by anyone. The referees most likely felt that Michael had an advantage over the other players just because he was African American, not knowing that a few weeks prior Michael couldn’t even tackle another player, and still had to think that the person he was to tackle was a threat to his family. After reading different reviews from this film, I’ve chosen two different reviews one from the Washington Post and the other from Variety. Each review gives the movie at least 3 out of 4 stars but for different reasons. Firstly the WashingtonPost. om, they gave the movie 3 out of 4 starts, but open the review with a very negative view of the advertisements for the movie â€Å"There’s been something off-putting about the ad campaign for â€Å"The Blind Side,† a drama about a white woman who adopts an African American high school student, from trailers trafficking in nearly every troubling African American stereotype in movies (from the Magical Negro to the surly low-level bure aucrat), to posters featuring the patronizing image of Sandra Bullock gently leading her looming, gentle giant of a son down a football field. The Washington Post feels that The Blind Side does a good job of depicting Oher’s good fortunes and the Tuohys ability to cross-racial boundaries in the Deep South. The next review from Variety. com only saw the good aspects of the movie and gave it 4 out of 4 stars. â€Å"It’s difficult to imagine anything that could long impede or contain the force of nature that is Leigh Anne Tuohy, the feisty Memphis belle played by Bullock with equal measures of acerbic sass, steel-willed brass and unabashed sentiment. Bullock is thoroughly convincing in the role — right down to her credible accent and the blonding of her normally brown tresses — and she’s not afraid to occasionally keep auds guessing as to whether Leigh Ann’s actions are driven by a heart of gold or a whim of iron. † Variety sees Leigh Anne as a loving foster/adoptive mother, who despite her social status and her seemingly tough exterior finds it in her heart to take Michael in and accept him as one of her own. The only negative comment they have about this film is that it seems as if nothing could ever go wrong until the final part of the movie, I suppose they saw this as being slightly overly optimistic in a world filled with pessimists. This film is a perfect choice as it relates so much to this class, not only does it cover racism but also it shows that those boundaries can be thrown out completely. A white upper class family who takes in an African American boy seems like something that would be straight out of a book; to cross such a deep seeded line took courage and determination on the part of the Tuohy family. They were proud of what they did and who Michael was/is as a person and didn’t choose to see him as a color but as a teenage boy who needed help, their help. If ever there was a story of over coming ones background this is it. This movie is a great way to show children that people are people no matter the color of their skin, and that everyone should have a family who cares for them no matter what. This would actually be a great section to have in the textbook about transcending racial barriers, and over coming stereotypes, and it’s a true story to top it off. Both my wife and I watched this movie and on several occasions we both welled up, it’s one of those movies that just make you feel good, and make you want to do good. There were several scenes that made this movie great and choosing just a couple of them has taken careful deliberation on my part. The first scene that really hit me the hardest was when Big Mike was walking down a dark raining street and the Tuohys were driving home from the play on Thanksgiving, they saw him without a coat walking in the cold. Leigh Anne told her husband to stop the car and she got out to ask him where he was going and if he had a place to stay, after figuring out that he was homeless she told him to get in the car and that he was coming with them. I know there are some many kids out there whose parents simply don’t care about them and they have to raise themselves, but seeing it and knowing it are two different things. I can honestly say that if I was in this situation I would have done the same thing and I know that my wife would make sure I did. The next scene is at the end of the movie when they brought Michael to Ole Miss to start his first semester of college, Leigh Anne was too strong to ask Michael for a hug, and she didn’t want him to see her cry so she gave him a nod and a slight side hug and told everyone to say their goodbyes and she walked back to their car, Michael then looked at Sean and asked him what was the matter, he replied â€Å"She’s like an onion you have to peal back her layers slowly†. Hearing this Michael then walked over to the car and said to her â€Å"Momma, I need a proper hug. †. This is the one scene that got me to well up, I know how it feels to want to show a softer side but not have the courage to show it. I face this on a daily basis with my two sons, so to see someone being so exposed and vulnerable was a perfect way to end this movie. I really do think that this movie is a perfect learning tool for children to show them that color is just something your eyes see, it has nothing to do with what’s on the inside. How to cite Film Study of the Blind Side, Papers

Sunday, December 8, 2019

Financial accounting in banking industries - Myassignmenthelp.Com

Question: Discuss about the Financial accounting in banking industries. Answer: Introduction The modern world has various organizations that are operating successfully and are undertaking transactions and communications with other firms in order to sustain their operational activities. With the advent of globalization, companies from various parts of the world have been interacting with each other and have been undertaking transactions in order to make the business more appropriate and thereby expanding their business. In order to make the world a worldwide market International Accounting Standard Board (IASB) has constructed various accounting standards in order to establish uniformity in the aspect of accounts globally (Chen, Ding and Xu 2014). Accounting is one of the key components with the help of which individuals and organizations are able to maintain a record of their financial transactions thereby establishing their business successfully. The process of convergence refers to the coming together or the explanation of the direct relationship between two trends which can be price or any other indicator. In the current time period with the development of various standards in the global accounting system, there has been a need for undertaking convergence of several accounting standards in order to make it easier for the international traders and marketers to perform in the global economy. With the advent of globalisation, there has been a rise in the level of international trading and in order maintain a healthy accounting and transactional activities, it is essential to maintain an accounting system that would be helpful for both the parties who are undertaking the business. The need is more extensive in case for the manufacturing industries has they are the one who undertake several kinds of import and export activities and thereby interact with other organizations from other countries. The greater focus on convergence i s an outcome of the waves of globalization that has been riding along throughout the globe. Most of the organizations are transforming to multinational firms and therefore have their functions and operations in several parts of the world with a rise in the subsidiaries franchises and joint ventures. The capital market that is existent in various continents has become interweaved. The stakeholders and the investors now have additional access in the financial market and international organizations than previously (Wang 2014). It is essential to maintain the development in the effectiveness of the markets in order to keep them healthy. Conversely, the major concern has been the existence of different regulatory standards in many countries for the purpose of financial reporting. Therefore, the interpreting the financial statements from one kind to the other is troublesome as it is time consuming and costly. The investors look to be aware of the variations when assessing the internationa l firms and this misrepresents the consistency and comparability. The financial statements become unusable to the investors when they are not comparable completely. Therefore, it creates the chance that international investors restrict themselves from undertaking investments in foreign organizations as they are unable to understand the financial statements of the firm (Oulasvirta 2014). These circumstances can be observed mainly in the manufacturing industries where there have been several kinds of business and financial interactions and thereby it makes it difficult for the organizations to maintain an accounting statement that will be acceptable in any country. It is due to this factor that convergence of the accounting standards is crucial in order to make the investors satisfied and thereby improve the operational activities of the industries. This proposal therefore looks to assess the convergence of accounting standard and how it can improve the operational activities of manuf acturing industries as they are the main concern in this research proposal. Background of the Study The proposal concentrates on the convergence of the accounting standards that are existent in the global economy and how it has an impact on the manufacturing industries. The process of convergence and harmonisation explains the application of various approaches for the purpose of accounting for the purpose of integration among the accounting methods. Harmonisation addresses the similar accounting policies incorporated by the organizations all over the globe (Tschopp and Nastanski 2014). The rate of adoption of any sort of policies in the process of accounting increases, the convergence of the accounting policies rises. The examination of the origin of the differences among the accounting standards in various countries is essential prior to the explanation of convergence. Political factors are the key reason for the differences in the accounting standards in various countries. For instance, Germany and France always had significant influence on the regulations of accounting. The government of the country was hugely concerned about safeguarding the creditors and hence accounting standards that have been constructed is based on the historic cost and that looked to minimise the assets and profits (Bushman 2014). In countries like USA and United Kingdom, the independent accounting boards are accountable for the regulations with the focus on the protection of the investors. Conversely, there has been numerous studies that have addressed that cultural factors have influenced the differences among the national standards of accounting (Apergis, Christou and Miller 2014). The studies have explained that differences in the accounting standard is unavoidable as they are existent in different environment and answer to different directives and is an outcome of the various standard constructing processes and structures. The method of convergence is a significant challenge and the success of convergence is dependent on the relentless compromise among the key accounting standard boards. The first step towards convergence was undertaken by the European Union. In the year 2001, the European Commission declared a regulation that the companies that are listed within the European Union had to incorporate the international standards for the consolidated financial statements (Carraher 2014). This was an answer to the capital market of the European Union losing their competitiveness as many organizations thought if undertaking investments in the capital market of USA as the capital market of the country is integrated and larger. There are various countries globally who have incorporated the use of the international standards. The main aim of convergence has not been to accomplish similar statements but look to attain compatible statements where there are no deviations on how to account for similar transaction s. In spite of the various issues that have been faced by the convergence project, there have been key achievements that have been attained. One of the key achievements for convergence was the developments made in association to the accounting of goodwill (De Simone 2016). IASB even changed their IAS 22 with IAS 36 that restricted the goodwill amortization. This transformation aligned the international standard towards goodwill more relatively with the SFAS 141 of FASB with respect to which the goodwill is examined frequently for impairment and losses in impairment is identified in the same manner. The other instance that was observable has been that the conceptual framework that is available in USA and IFRS are quite similar and therefore has been converging with the existing efforts by the FASB and the IFRS. In US GAAP, the conceptual framework is just a guide for the standard setters in disseminating the standards of accounting. In IFRS, the conceptual model is not utilised as a guid e for creating the standards but even provides a foundation for the practitioners to undertake judgments related to accounting in circumstances when the other IFRS standards are not applicable. The difference that has been existent is that IASB looks make use of the one step process to an impairment examination in comparison to the two-step process of FASB (Young and Zeng 2015). There are key approaches in enhancing the level of consistency of IAS and US GAAP. Additionally further work needs to be undertaken for the special purpose entities and the joint ventures. A significant issue with respect to the special purpose entities that requires to be explained is the definition of when an organization has authority and control over another. The main reason for selecting this research topic is due to the fact that with the advent of liberalisation and globalisation, there have been several companies that have been operating internationally and have been facing difficulties in undergoing business. The difference in the accounting standards due to various related factors in a country has forced to the process of accounting standards. This is a key topic of concern and therefore an assessment on this topic would be helpful in creating knowledge and answer that would be helpful in determining the significance of the convergence of the accounting standards and their impact on the manufacturing industries. The other factor for selecting this topic has been because of the fact that this is an accounting topic and therefore research on this topic would be helpful in gaining additional knowledge on accounts and accounting standards. The research that would be undertaken would be a primary research and therefore the data that woul d be used in order to discover whether convergence of accounting standards is good for an economy would be known with the help of the responses that would be received from the selected respondents. The primary research and use of primary data can be helpful in attaining the new and fresh ideas and feelings and thereby would be able to gain an insight on the current scenario and what the respondents feel about convergence of accounting standards. Secondary research is not applied in this topic because of the fact that accounting standards change along with time and there have been incorporation of several accounting standards and therefore reactions on these standards and whether convergence of these standards would be helpful for the accounting perspective would be known with the help of the primary research and not secondary research. Rationale of the Research The topic that has been taken into consideration is one of the key concerns for the International Accounting Standards Board (IASB). There have been various researches that have been undertaken earlier in accordance to which there has been an observation that convergence of the accounting standards is required in order to globalise the accounting standard and thereby improving the financial statements and the functional activities of the organizations globally (Phang and Mahzan 2017). There are various other aspects with respect to which the accounting standards need to be assessed and thereby convergence of the accounting standards can be useful with the help of which the organization can improve their current financial scenario. Furthermore research is required as changes have been taking place in the economy and accordingly changes have been taking place in the accounting standards implied in various countries which makes the investors and the multinational companies confused. The assessment of the process of convergence is essential in order to understand whether it can have an impact on the companies that are functioning in the world. Research Aims and Objectives The research aims and objectives look to assess the aspects that are associated with the accounting standards and thereby understand the requirement of convergence. The objectives explain the elements on which assessment has to be taken with the help of which impact of accounting standard convergence can be attained. The research aims and objectives are as follows: Undertake a comparison of the various accounting standards with the IASB To examine the challenges and the risks associated with the incorporation of the accounting standards that provides knowledge about the language of financial reporting To undertake a comparison of the profitability of the organizations converging their accounts with the accounting standards To provide recommendations towards the successful incorporation of the convergence of the accounting standards. Structure of the Proposal The research proposal that is being constructed tries to explain the impact on accounting standard convergence on the operational activities of the organizations. The introduction section explains what accounting standard is and how it has an impact on the financial statements and reporting of the organizations. The background that is associated with the convergence of the accounting standard is even addressed in order to have an idea about the various accounting standards that are existent globally and what actions has been taken in order to converge the accounting standards globally. The research aims and objectives explain the course the researcher will undertake in order to complete the paper in an authentic and precise manner. Literature Review Introduction This section of the paper looks to assess the journals and the researches that have been undertaken by other researchers on the same and on similar topics previously. The review of literature evaluates the suggestions given by researches and makes a comparison with the help of which an idea can be attained and accordingly this research proposal can move forward. Nature of Convergence The accounting standard convergence explains the exertions to minimise the key differences among the International Financial Accounting Standard and the national standards of accounting for the manufacture of effective financial statements. The process of convergence of accounting explains both the path and the goal that has to be taken in order to attain it. The belief of FASB has been that the ultimate aim of convergence is an individual set of improved quality, accounting standards that are international in nature that organizations globally would exploit for the cross border and the domestic financial reports (Ball, Li. and Shivakumar 2015). The course towards that goal is the combined efforts of the IASB and FASB to enhance the IFRS and US GAAP and mitigate the differences that is existent among them. The global convergence of the standards of accounting has gained much consideration in the professional and academic literature of accounting. There have been debates that the differences in the organizational environment and culture among the developing and developed nations are so huge that one set of standards can be helpful to both sorts of nations (Beatty and Liao 2014). The others have cited that if the international standards are elastic enough to permit for the variations in the business practices and culture among the countries then a single set of accounting guidelines may be helpful for the developing and developed countries. Benefits of convergence of accounting standards The advantages of the accounting standard convergence would mean decreased cost of transactions of the constructors of the financial reports as they would be able to conform to an individual set of accounting standards in the replacement of the multiple sets. Furthermore, the following key advantages are projected to ascend as an outcome of the accounting standard convergence: The common network externalities that flow from the extensive utilisation of the general standards Enhanced comparability among the various financial statement entities Network Externalities The network externalities addresses the situation when the benefit of every individual profits from making use of a specific standard set rises with respect to the number each entity who even use the similar set of standards. Accordingly, if the multiple users stick to the similar accounting rule, the average benefits to all the users will rise with respect to the sum of the private benefit of the individuals (Chen, Ng and Tsang 2014). This direct externalities take place because of the extensive use of a single set of standards saves the users of the financial data, energy and time of having to gain knowledge about applying it and translate the multiple standard sets. If there was a non-existence of the externalities, every firm would follow their own need and rules for the standards would be dismissed. It is generally agreed that the network externalities are applicable to the accounting standards. Therefore, the existence of the uniform domestic accounting standards would look to be an evidence of the fact. Comparability The next key benefit which is offered regularly as the most driving justification for the accounting standard convergence is that it will improve the comparability among the entities. This advantage is fundamentally a network externality (Semenova and Hassel 2015). It is explained that the capability of the investors to assess the entities with the help of comparison is impaired when the entities subscribe to the numerous accounting standards. Hence, the common standards would help the managers and the investors when undertaking decisions in the capital markets. This signifies that a financial statement of a firm is appreciated not as an information source about that specific organization, but even as a reference point against which the other firms in the similar industry may be assessed. According to Moran and Wood (2014), there are various potential advantages to be attained from the accounting convergence standards. Convergence reduces the costs of undertaking the business along the borders by minimising the requirement for the supplementary data. They make the data furthermore comparable and therefore improving the analysis and assessment by the users of the financial reports and decreasing the user expenses (Biddle et al. 2016). The internationally converged standards also assist in maintaining the financial reporting credibility to the entities and raise the effectiveness of auditing the data. Camfferman and Zeff (2015) debates that a financial reporting mechanism of the international standard is a requirement for enticing foreign as well as prospective and current investors at home similar that could be attained through the accounting standard convergence. Costs of convergence of accounting standards An assessment that is qualitative in nature of the anticipated costs of convergence among the domestic standards and convergence must be undertaken prior to convergence. However, currently no such comprehensive cost projections are available which is likely to have an impact on the fact that such information is challenging to obtain. Convergence would create both one-off provisional cost and the on-going expenses of maintaining a setting of a standard for the worldwide principles of accounting (Jamal and Sunder 2014). In the short run, positive convergence would associate protracted debates among the local standards and IFRS along with the numerous national standard regulators and constructors, professionals who are interested and government officials who have vested interest in taking participation in the process of convergence. This would need the expense of a large amount of money and time. The direct cost of compliance may even arise as an outcome of the requirement of the audito rs, users and regulators to interpret and apply the global standards that are converged (Lattemann 2014). The national standards of accounting constructers would experience additional direct expenses as an outcome of the decreased demand for their services and publications. Convergence would even levy a cost over the issuers by grudging them of the capability to select to function in the authorities where the rules of accounting appropriately reflect the characteristic of the business (Guthrie, Evans and Burritt 2014). A huge body of empirical proof assists the theory that the organizations look to follow the portfolio of the accounting principles that enhance their contractual scenarios, specifically in association to the remuneration of the management and debt and that the companies could thereby maintain their substantial expenses if compelled to stick to the new rules of accounting. Additionally, convergence would have an impact of substituting the two distinct standards setting of the monopoly provided by the international standard creators that would be a product of the political compromise rather than the most suitable outcome of accounting (Vogel 2014). The construction of the accounting standards is a concern of political interest as a new standard will beneficially transfer the wealth from one sector of the community to the other. This transfer of wealth impact generates financial incentives for the private groups to set aside the standard setters or the government that actually manages and controls the standards in order to have an influence on the process of standard setting. In accordance to the convergence of the accounting standards, it is unavoidable that the most economically and politically influential countries would look to capture or dominate the process of standard setting to make sure that the standards are constructed in accordance to their national interests than the general interests of the worldwide capital markets (Steinbach and Tang 2014). Therefore, precise and authentic internationalization of the standards may not be viable in practicality and additional expenses may come up as an outcome of the probable capture of the international standard setter. In a similar way, Dandago and Rufai (2014) cited that accounting standards convergence have some in born issues. This is due to the rival perspective of various countries along with the general tendency to repel transformations. Empirical Studies Various numbers of researches and studies have revealed the empirical evidence that which looks to assist the convergence of the accounting standards. Crawford, Lont and Scott (2014) has compared the features of the accounting values for organizations that have incorporated IFRS with a sample that is matched for the firms that did not implement and discover that the previous evidence less the earnings management, more precisely loss of identification and increased value that is relevant in the accounting values than the latter. Grenier, Pomeroy and Stern (2015) have disclosed that the financial statement disclosure quality was improved materially by the implication of IFRS. The disclosure quality, significant aspects of transparency is assessed by the experimental users of the financial statements in numerous business articles and journals in various nations. The outcomes have indicated that the quality of the disclosure as looked upon by the professionals in their annual report rati ngs have risen significantly. Steiner-Khamsi (2016) have put forth a similar answer that enhanced disclosure of the value precise accounting data will minimise the cost of information additionally for the foreign investors and hence would decrease their data disadvantages. Kaya and Koch (2015) have explained that in China the accounting standard convergence has been an outlet to the accounting convergence practices. Brief history of convergence and accounting standards The convergence of the accounting standards is not an innovative idea. The convergence concept initially developed during the late 1950s for an answer to the post World War II economic incorporation and associated rises in the cross-border flow of capital. The initial exertions concentrated on the harmonization that would lower the differences between the principles of accounting that is utilised in key capital markets around the globe. By the year 1990, the perception of harmonization was substituted by the idea of convergence and the development of a single set of increased quality, international standards of accounting that would be exploited in most of the key capital markets (Fang, Maffett and Zhang 2015). The International Accounting Standards Committee established in the year 1973 was the primary international standard setting organization. It was restructured in the year 2001 and then became an independent setter of international standards known as the International Accounting Standards Board (IASB). From then, the utilisation of the international standards has developed progressively. During the year 2009, the European Union and other nations either need or permit the usage of the international financial reporting standards (IFRS) that has been disclosed by the IASB or any domestic variant of them (Bodie, Kane and Marcus 2014). The IASB and FASB have been operating together from the year 2002 to converge and improve the IFRS and the US Generally Accepted Accounting Principles (GAAP). From the year 2009, China and Japan have been working in order to converge their standards with the IFRS. Conversely, there is a chronology of certain events in the development of the international con vergence of the accounting standards. There has been a development of the convergence of the accounting standards from the year 1960 when answers for the international accounting standards was initiated in order to control the international financial reporting. This shows that the progress report on the International Accounting Standards Boards (IASB) and the Financial Accounting Standards Board (FASB) work to converge the standards of accounting internationally for various countries to apply in the construction of the quality and the authentic financial statements (Dudin et al. 2015). Accounting Standard Crawford et al. (2014) has explained that accounting standards ate the policies that have been issued by the identified skilled accounting bodies in association to the numerous elements of treatments, measurements and the revelations of the accounting events and transactions in association to the systematisation of the Generally Accepted Accounting Principles. Conversely, various countries with different standards of accounting makes the evaluation very complex and this means that the extra costs of financial reporting but even causes the issues to the multinational organizations in the way in which they make transactions. According to Dye, Glover and Sunder (2014), it is pretty possible that a transaction to give out profit under a single accounting standard, whereas it may need an adjournment under the other standard. The incorporation of various standards of accounting causes problems in undertaking relative assessment of the organizational performance. Hence, these issues of acco unting standard divergence have given the platform for the professionals and academics to argue on the requirement of accounting standard convergence. As cited by Habib (2015), convergence should lead to a more effective allocation of the capital and enhanced cross-border investment and with the help of which they would be able to promote the expansion and development in the business and employment in Europe. It is vital to make a note that much discussed accounting standard convergence from the developed nations to the developing nations requires effective assessments and diagnosis for the complete incorporation of the IFRS. Conversely, Cai, Rahman and Courtenay (2014) explained that if the international accounting standards are elastic enough to permit for the variations in the business approach and cultures among the countries, then single set of the regulations of accounting can be helpful for the developing and developed nations. Hence, convergence if the accounting standards e ncourage credibility and comparability of the financial reports mitigates the expenses of undertaking business across nations by mitigating the requirement for supplementary data. The promoters of accounting standard convergence require having an understanding that the negotiation in the compromise of the standards generally lead to an approach that is known as the lowest common denominator (Preiato, Brown and Tarca 2015). The idea is often that any contract is better than having no contract. This generally may lead to the development of the suboptimal standards. The International Financial Reporting Standard Board has been facing these problems and issues in trying to converge the accounting standards. Research Methodology Introduction The research methodology has the idea of highlighting the mechanism that would be utilised for the purpose of collecting the data a precise way and accordingly concludes the proposal in accordance to the aims and objectives of the proposal. The method of collecting the data has a crucial function as it assists the researcher to obtain the information that is essential for this proposal and thereafter mitigating any opportunities of the usage of the false data that is available in the economy. This section of the proposal would comprise of the understanding the research objectives, research philosophy, design approach, data gathering approach, strategy, sample, ethical issues and the limitations to the research, which the researcher can make use of in order to have an understanding of the effectiveness of convergence of accounting standards for the industries. Justification for the choice of methodology used There are two sorts of methodologies that are available in the economy and it depends on the mind-set of the researcher to select the type of research that is suitable for this topic. The two kinds of research methodology that the researchers can make use of are qualitative research method and quantitative research method. It is known that this paper, is associated with understanding whether convergence of accounting standards is good for the manufacturing industries and therefore, the researcher has utilised the quantitative research method as the data that would be received from the responses of the selected participants would be converted into numerical data and thereafter assessment of the same would be undertaken. This kind of process is undertaken with the help of quantitative research method and therefore quantitative research method would be implied. Research Objective The research objective as explained in the first chapter of the proposal tries to highlight the aspects on which this topic would move ahead and accordingly the issues that have been highlighted can be assessed. The objectives are as follows: Undertake a comparison of the various accounting standards with the IASB To examine the challenges and the risks associated with the incorporation of the accounting standards that provides knowledge about the language of financial reporting To undertake a comparison of the profitability of the organizations converging their accounts with the accounting standards To provide recommendations towards the successful incorporation of the convergence of the accounting standards. Research Philosophy The philosophy of the research is associated with the basis, kind and progress of the data with the assistance of gathering. The explanation of the research perspective is inclusive of the being aware and construction of the beliefs and the projections in accordance to the research topic. The pragmatic philosophy grants the concepts that are relevant and there only accepts the supportive actions. According to this philosophy, the research questions are the most key aspects of the research philosophy. It is able to syndicate the interpretivism and positivism scenario with one research paper according to the characteristics of the research questions (Chatterji et al. 2016). The philosophy of positivism ensures that the gathering of the data factual data with the help of observation. The philosophy of interpretivism aids in the collection of the communally constructed data, which is even associated to reality. The philosophy of realism is dependent on the ideas of independence of the re ality in the mind of the individuals. The subjective and the social characteristic of Interpretivism can create biasness of the gathered data. Conversely, positivism philosophy aids in the collection of the real data, which can improve the quality of the research end result. Hence, positivism philosophy will be chosen for the undertaking of this research. Research Approach The approach of the research is the most effective process for collecting extensive knowledge in accordance to the research topic. The variety of the effective exploration process is reliant extremely on the topic of exploration along with the research variables. The two kinds of research approaches are generally used in guiding the research. The two kinds of approaches involve the deductive and the inductive process. The inductive method specifically leads to the inductive implication, where the known boundaries are exploited for creating unexamined completion of the research proposal. The inductive method needs the generation of innovative models and theories for the evaluation and gathering of the data associated to the topic of the proposal (Tschopp and Huefner 2015). The deductive method aids in generating implications that are deductive in nature. In this process, the completion of the research is authentic when the boundaries of the research are precise. This process permits t he use of the past frameworks and theories for collecting authentic data that is in accordance to the examination theme. It aids in incorporating several models and theories which are generally associated to the research variables. The inductive process necessitates the creation of innovative frameworks and theories for gathering precise information around the investigation theme. Subsequently, the inductive process needs extensive amount of money for the generation of the models and the theories. Therefore, this process raises the time period and the budget of the research paper. Deductive approach on the other hand aids in the usage of the past models and philosophies for gathering significant data about the research topic. In this manner the deductive approach would be undertaken for this research as this process saves budget and time of the research paper. Research Design The research design explains the methods and the procedures for the collection and the assessment of the action variables which are highlighted under the research issues and objectives. It even gives a model for gaining precise solution to the research questions. The success for the conclusion of the research study is increasingly vital on the effective understanding of the topic. The accurate understanding of the research topic is reliant on collecting the knowledge about the research variables (Grabinskia, Kedziora and Krasodomska 2014). There are significantly three kinds of research design and they are inclusive of the exploratory research design, explanatory research design and descriptive research design. In accordance to this research proposal the design that is suitable is the descriptive research design as in this processes both quantitative research design can be utilised. This design will be useful for gathering both the explained subjective data and precise objective data about the research topic. Research Strategy The research strategy highlights the guideline to the ideas and the thoughts which aids in the undertaking of the research study in a systematic manner. It even explains the strategies towards the collection of the precise research data about the research topic. The most significant kind of research strategies are inclusive of the focus group, case study, interview and survey etc. In this research, the researcher would select the survey strategy for the gathering of the most precise data that is concerned with the issue of the research (Brandt, Ma and Rawski 2014). The survey strategy aids in the collection of the most dependable and precise objective information about the research topic. Data Collection Method The process of data collection is the most extensive activity for the collection of the facts in accordance to the research study. The gathering of the precise data is dependent highly on suitable selection of the data gathering process. The secondary and the primary data is extremely vital for the gathering of the effective research data. The primary data involves the collection of the data from active individuals who acts as participants for the researcher in order to gather authentic data from them. Secondary data on the other hand, involves collection of the data from the journal articles, electronic journals, books, internet etc with the help of which the researcher can collect data that would be true and authentic. Primary data is new and first hand data, which can mitigate the probability of biasness in the research process. Hence, this process of data gathering can give out the most precise data that is in consideration of the research topic, which can improve the quality of the research results. Hence, primary data process gathering will be selected carefully for the collection of the precise data about the research proposal. Population The population of the research explains the well explained individual gathering which have similar features. 80 employees from the organizations that are operating in Ireland would be selected with the help of which the issue regarding the effectiveness of the convergence of the accounting standard for the industries can be understood. The process of questionnaire survey would be undertaken in order to gather the responses from these selected employees. The questionnaire that would be constructed would comprise of close ended questions with the help of which the respondents would be able to answer all the questions independently and can even answer without any hesitation. A quantitative data analysis process would be undertaken with the help of which the researcher would be able to gain the valid and precise result in accordance to this topic. The sample that would be constructed would be subset of the population size. Furthermore, the sample will be the illustrative of the populatio n in order to provide precise information in accordance to the research topic. Sample Out of the 80 employees, 50 employees from the organizations operating in Ireland will be chosen as the participants for the quantitative data gathering. The process of simple random sampling will be exploited for undertaking the research study. In this process of the research, the participants will be attained at a suitable place for gathering precise research data. This process will even develop the level of participation of the respondents and improving their willingness for answering to the survey questions and giving out the most precise data about the topic of the research. Data Analysis Method The process of data analysis explains the process that would be used by the researcher in order to assess the data that would be gathered from the respondents. The efficient examination method of the data eases the transformations of the overall data about the topic of the research. In accordance to this paper, SPSS software would be used in order to assess the collected data and discover the frequencies, descriptive statistics, regression and correlation. Ethical Consideration The ethics of the research proposal tries to answer the data that will be collected for the completion of the proposal with the assistance of the codes of ethics that are accessible in the environment so that the information that has been exploited can be authentic and fair (Bamber and McMeeking 2016). This mitigates the likelihood of the present of any fraudulent data in the proposal and hence authentic outcome can be attained. Limitations of the Research There are various restrictions that are observable in any research. In accordance to this paper, the time limitation has played a key role as the data had to be gathered within a stipulated time period all the process had to be completed within the same. The availability of additional time would have helped in making the paper much more extensive and effective by looking for more information and making the paper vaster. The other issue has been the expenses that have been associated with the paper as the cost associated with the undertaking of the research has restricted the researcher from making use of more innovative and costly mechanisms. Gantt chart Summary of the Methodology The summary of the methodology explains the kind of methodology that would be used by the researcher and the approaches, philosophy, design and strategy that would be undertaken by the researcher in order to gather data and evaluate the same in an effective manner. The methodology initially explains the objectives of the research with the help of which an idea is given to the respondents with respect to the kind of data that is needed to be gathered. The researcher has chosen positivism philosophy with the help of which the effective level of data can be gathered with the help of which the analysis of data can be initiated. Deductive approach has been selected by the respondent as the research would be based on the existing frameworks and models and the researcher would make use of the same in order to create the questionnaire and gather the data. The researcher has selected descriptive research design as quantitative data analysis would be undertaken with the data that would be rece ived from the respondents. The collection of the data with the help of the survey questionnaire and selection of the sample for the purpose of forwarding the questionnaire is done by the researcher by taking assistance of various analytical tools. The methodology therefore addresses the process and the tools that are used in order to collect valid and authentic data. Reference Apergis, N., Christou, C. and Miller, S.M., 2014. Country and industry convergence of equity markets: International evidence from club convergence and clustering.The North American Journal of Economics and Finance,29, pp.36-58. Ball, R., Li, X. and Shivakumar, L., 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption.Journal of Accounting Research,53(5), pp.915-963. Bamber, M. and McMeeking, K., 2016. An examination of international accounting standard-setting due process and the implications for legitimacy.The British Accounting Review,48(1), pp.59-73. Beatty, A. and Liao, S., 2014. Financial accounting in the banking industry: A review of the empirical literature.Journal of Accounting and Economics,58(2), pp.339-383. 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Saturday, November 30, 2019

The Steps I Took to Land My First Freelance Writing Job

Do you want to be a freelance writer but have no clue how to start? Or, are trying to make some money as a freelance writer and all youre getting are one-off content jobs for $20? Navigating the world of freelancing can be a challenge if you dont know where to find jobs or how to have steady work. I started freelance writing over two years ago. My twins werent even two years old when I landed my first client. I was new and made a lot of mistakes. Looking back now I see the steps that helped me land my first freelance writing job as a writer for an automotive website. Lets first look at what didnt work and then what did work. You Cant Make a Living With Freelance Marketplaces The very first place I found work was on iWriter. Now I know this isnt a freelance marketplace; its a content mill. All I knew was that it was easy to sign up and create a profile, look for a gig and get hired. My first – and only – writing job I had was for a toy product description. It was around 300 words, but it took me hours to write. Why? Well, I had no idea what the toy was and had to research on Amazon and YouTube to get an idea of its features. I then had to create a small description about the toy using a conversational tone. The client didnt want just a bullet list of the features or specifications. The client wanted a bit of a backstory to the toy. I finished the piece and received payment – $1.62 and decided this was not for me. I didnt have the time to waste writing for pennies. No way. I switched gears and signed up to Guru and Upwork (it was oDesk at the time). I created profiles and set my rate and pitched to jobs. I pitched to countless jobs and didnt land any of them. Im not sure why I never landed any of those gigs. It could have been my lack of experience or the rate I bid was too high. Im actually happy I never landed a gig with Upwork because I think I wouldve totally given up and not have pursued freelance writing. I realized it was impossible to make a living as a writer since the work on that platform was ghostwritten and your pay is based on your rate and not the value you place on your content. Letting Doubt Stop Me One thing I had to battle with as a new writer was the constant doubt I had. I felt like an imposter and knew I didnt have the credentials to back me up. Why would anyone hire me? Im not a journalist. Im not a good writer. Im an introvert. For a while, I was paralyzed, and my doubts took over me, but with some much-needed pep talks by my husband I was able to snap out of it and get back in the game. Here is what helped me land my first freelance writing job. I Created an Online Presence I learned early that to make it out there as a freelance writer (away from Upwork and other freelance marketplaces) I had to make a name for myself. But how? I decided to set up a Twitter account and LinkedIn account. I also knew I needed a   home base or a website for my services. At first, my niche was generalized. I didnt want to pigeonhole my service and felt that if I was just a content writer that ANYONE would hire me. I now know that thats the wrong way to approach freelance writing, but back then I still managed to get clients, so it didnt hold me back that much. So, my website and my social media profiles helped me get online, but I still needed a way for prospects to find me. They werent going to stumble on my site anytime soon. I had to find a way to spread the news I was a freelance writer. I Strategically Guest Posted Can I tell you a secret? When I first started out as a freelance writer, I looked up to a lot of other freelance writers. I studied their website, their copy and where they were writing. Then I researched if those places hired or accepted guests posts. If that successful writer published on Social Media Today, you bet I will try that too was my philosophy back then. I made sure to write guest posts in my niche back then (health and parenting) and guest post on sites that I saw other freelance writers guest post on (like Social Media Today and Brazen Careerist). During this time I started a blog but mostly blogged about the world of freelance writing since it was a new passion of mine and I wanted to write about it. So in a month or so I had several guest posts out, started a blog and was ready to start pitching. I Pitched Hard I learned that the more I pitched, the better chance I had at landing gigs. But, in the beginning, I just pitched to ads I liked and were in my niche. Those pitches were for a lot of health and parenting blogging gigs. The pay wasnt the greatest ($25 a post), but I just wanted to land a gig. I also did some cold pitching and pitched to educational companies that used Applied Behavioral Analysis (ABA). Since my educational background is in Psychology and ABA therapy, I thought there might be a need for a content writer that understands the principles of behaviorism. After a while though, I wasnt getting any responses to my pitches. I had to make a change. Right then and there I decided that I had to pitch to jobs that werent in my niche, but were still interesting to me. I pitched to job ads for a: Canadian living writer Pilates writer Article writer for a refrigeration company Pet writer WordPress theme writer If I was remotely interested in it, I pitched to it. And one of my pitches caught the eye of the editor for an automotive enthusiast site. Soon after I had an inquiry for social media writing and editing. I found new confidence and started getting inquiries for eBook formatting and eBook cover design. I couldnt believe I was getting paid to do all this fun stuff. I love creative work and writing. I finally found a path to getting paid for my value and making a living as a writer. I wasnt scrambling trying to land a gig for $25. I was making $100 a post, then $120 and I kept moving up and up and recently, I made $600 from a post under 1500 words. My way was working, and I found a framework, or blueprint, that can work for anyone. What Are You Waiting For? My blog is filled with information to help you get out there and land a freelance writing job. But, dont you want more? Dont you want to know how to build a successful freelance writing business so that you can make a living as a writer? Over to you – tell me what youre doing to land your first gig. If youre ready to really earn a living from writing, you can get your step-by-step profitable freelance writing blueprint by joining Write Your Way to Your First $1k. It walks you through the exact action steps you need to take to land clients, tweak your website to increase conversions and get paid as a writer.

Tuesday, November 26, 2019

Japan and Its Neighbors essays

Japan and Its Neighbors essays Japan, China, and North Korea have a strong history that makes dealing with the present and future very difficult. All three countries have close geographic proximity to one another, but have very different cultures, governments, and histories. After World War II (WWII) and the Allied Occupation, Japans constitution includes Article Nine, which states, the Japanese people forever renounce war as a sovereign right of the nation and the threat or use of force as means of settling international disputes. Many people felt that this clause would bring an end to the ongoing struggle in the region, and that Japan would fall to the wayside as an international power. Also, because the historical dealings that Japan had with China and North Korea, mainly had negative outcomes because of the Japanese military, it would be easy to assume the three nations could resolve conflicts more easily now. On the contrary though, history is still an argument used each time China and North Korea have any diplomatic involvement with Japan. Now there is talk of amending Article Nine and allowing the Japanese to rebuild a military, but with its neighboring countries so close, and still so bitter about the past Japan will not be able to have its own free standing military in the near future. China and North Korea both bring up arguments of their histories with Japan when illustrating why Japan should not remilitarize and amend Article Nine. The Japanese first invaded North Korea in 1359 and 1361 when they forced out the Mongolians who were occupying the area. In 1592 and 1597 the Japanese launched major assaults against Korea. Korea was independent until the 19th century when China in attempt to pacify some of Japans strength, established Korea as part of China. These tensions led to the Sino-Japanese War of 1894-1895, in which Korea was annexed by Japan after another war with Russia in 1910. It was not until Japan was d...

Friday, November 22, 2019

Definition and Examples of Conditional Clauses

Definition and Examples of Conditional Clauses In English grammar, a conditional clause is a type of adverbial clause that states a hypothesis or condition, real (factual) or imagined (counterfactual). A sentence containing one or more conditional clauses and a main clause (which expresses the result of the condition) is called a conditional sentence  (also known as a conditional construction). A conditional clause is most often introduced by the subordinating conjunction if. Other conditional subordinators include unless, even if, provided that,  on condition that, as long as, and  in the case of. (Note that unless functions as a negative subordinator.) Conditional clauses tend to come at the beginning of complex sentences, but (like other adverbial clauses) they may also come at the end.   Examples and Observations If we had no winter, the spring would not be so pleasant; if we did not sometimes taste of adversity, prosperity would not be so welcome. (Anne Bradstreet, Meditations Divine and Moral)Romans park their cars the way I would park if I had just spilled a beaker of hydrochloric acid on my lap. (Bill Bryson,  Neither Here Nor There: Travels in Europe. William Morrow, 1992)Even if it snows, even if there is a tornado, nothing will put off this expedition. (J.F. Powers, Death of a Favorite, 1951)After that first taste of the sandal in the dining room, I foolishly believed I would be safe as long as I stayed away from the table. (Adrienne Kress,  Alex  . Weinstein Books, 2007)and  the Ironic GentlemanIf you can keep your head when all about youAre losing theirs and blaming it on you,If you can trust yourself when all men doubt you,But make allowance for their doubting too;If you can wait and not be tired by waiting,Or being lied about, dont deal in lies,Or being hated, dont give wa y to hating,And yet dont look too good, nor talk too wise...(The first stanza of Rudyard Kiplings If- , 1895) What Are 'Conditions'? Conditions deal with imagined situations: some are possible, some are unlikely, some are impossible. The speaker/writer imagines that something can or cannot happen or have happened, and then compares that situation with possible consequences or outcomes, or offers further logical conclusions about the situation. (R. Carter,  Cambridge Grammar of English. Cambridge University Press, 2006) Stylistic Advice: Positioning Conditional Clauses Conditional clauses have traditionally been placed at the beginning of a sentence, but you should feel free to place a conditional clause elsewhere if doing so would make the provision easier to read. The longer the conditional clause, the more likely it is that the provision would be more readable with the matrix clause rather than the conditional clause at the front of the sentence. If both the conditional clause and the matrix clause contain more than one element, you would likely be better off expressing them as two sentences. (Kenneth A. Adams,  A Manual of Style for Contract Drafting. American Bar Association, 2004) Types of Conditional Clauses There are six main types of conditional sentence: For example, the equilibrium between liquid and vapor is upset if the temperature is increased.(General rule, or law of nature: it always happens.)If you start thinking about this game, it will drive you crazy.(Open future condition: it may or may not happen.)But if you really wanted to be on Malibu Beach, youd be there.(Unlikely future condition: it probably wont happen.)If I were you, I would go to the conference center itself and ask to see someone in security.(Impossible future condition: it could never happen.)I would have resigned if they had made the decision themselves, she said.(Impossible past condition: it didnt happen.)If he had been working for three days and three nights then it was in the suit he was wearing now.(Unknown past condition: we dont know the facts.) (John Seely,  Grammar for Teachers. Oxpecker, 2007)

Thursday, November 21, 2019

Curriculum questions Coursework Example | Topics and Well Written Essays - 750 words

Curriculum questions - Coursework Example According to the chosen standards documents, the analysis process is highly focused on few major aspects including curriculum documentation process, situation resulted in the development phase primary purposes and organizing process of the contents, implementation process of the curriculum and evaluation of the learning outcomes, and identifying strengths and limitations of the curriculum (Parkway Central Middle School, 2013). The limitations that have been recognized in the curriculum documentation process are the inability to define the key roles and significance of the curriculum critically along with its transaction. Moreover, problems associated with exploring syllabuses and their association with the ESOL standards is observed as a major limitation of the curriculum analysis (Posner, 1995). During the development phase of the curriculum, the project team is involved in various situations. In this regard, the superintendent makes the curriculum development project. The superintendent is accountable for generating effective set of cast characters associated with the curriculum standards and accordingly, supervise their roles. Few of the major cast characters associated with the development phase of the curriculum include Assistant Superintendent of Teaching and Learning; Assistant Superintendent of Student Services; Human Resources Consultant; Chief, Communication, Information and Financial Officers. The key cast characters in the curriculum development project are affiliated with the curriculum standards in English for Speakers of Other Languages (ESOL). According to the curriculum development project for 6-8 grade, the Assistant Superintendents of both teaching and student services are responsible to identify the required set of curriculum activities that can address t he needs of the first grade learners. Moreover, they are also accountable to

Tuesday, November 19, 2019

Design of Concrete Frame based on Iranian Code (2800) and Eurocode (EC Literature review

Design of Concrete Frame based on Iranian Code (2800) and Eurocode (EC 8) for Resistance to Earthquake - Literature review Example Another incident claimed 1000 people in 1981 in Kerman while 40,000 faced the same in Gilan, a province in Northern Iran. The Ritcher scale reading struck 7.2. An earthquake that occurred in Bam in December 2003 is numbered among the 130 major earthquakes in Iranian history with estimated casualty cases of 30-50 thousand (Iranian Studies Group, 2004, p.2). The foundation of assessment of seismic hazard in Iran is on the frequency of seismicity in relation to time and space. In the assessment of seismic hazards, seismotectonic sources are considered. The success of this study relies on regional and local knowledge on geology, seismicity and tectonics. The core sources of seismotectonic forces are; †¢ Fault sources and †¢ Area sources (Takavoli, B., and Ghafory, M., 1999, P.1013). Research conducted by different firms like Wilson (1930), Niazi (1968) and many others reveal that seismicity in Iran is linked to local surface geology and tectonics (1014). Iranian plateau is characterized by active faults, active volcanoes with an Alpine earthquake belt that is elongated and of high surface. Active earthquake activities are found along Zagros fold thrust belt thus making most parts of Iran vulnerable to earthquakes (Takavoli, B., and Ghafory, M., 1999, P.1014).... This allows the required dissipation energy. Capacity design protocols, parameters and fashion designs assist greatly in obtaining of design standards followed in design procedure. Seismic design codes vary from country to country due to various factors which include: The desire for seismic design codes of high quality The impact created on previous earthquakes relying on provision s indicated on the codes Research conducted at academic institutions on seismic designs and The period taken in the implementation of policies and legislative laws. Iran being an earthquake prone area has developed its own codes to be implemented in construction of structures. Reinforced Concrete Frame Buildings Reinforced concrete is composed of horizontal elements called beams and vertical elements called columns. These two components are joined together with rigid joints. The beams and columns are cast together to form a monolithic structure. Reinforced concrete frames offer resistance to gravitational and lateral loads by bending that occurs in beams and columns. Some of the subtypes of reinforced concrete frame construction are: Nonductile reinforced concrete frames with or without infill walls, Nonductile reinforced concrete frames with reinforced infill walls, Ductile reinforced concrete frames with or without infill walls. Tremendous changes have been made to design and details of reinforced concrete frame structures in seismic zones. Earlier building codes focused on requirements needed strength of a structure. The structural members were to provide resistance to lateral seismic loads. From various researches conducted about earthquakes, building codes shifted focus to sectioning and detailing of beams, columns and joints. The aim

Saturday, November 16, 2019

Health and social care unit 7 Essay Example for Free

Health and social care unit 7 Essay Behaviourist approach, people believe that behaviour has been learned when we are younger and effects us later on in life e.g. if a child is too strictly potty trained then may effect them later on in life, and could have OCD Freud believed this. Classical conditioning is a theory discovered by Pavlov a Russian physiologist he worked on dogs and the digestive system before this study people believed that saliva was produced when food in in the mouth but then Pavlov found out it happened when the dog saw the food, possibly smelling the food. Pavlov used classical conditioning, his experiment was used with a dog. When the bell rings the dog doesnt do anything until after a while Pavlov gives the dog a treat every time the bell is rung so every time the bell rings now the dog will start salivating. This is how systematic desensitisation works, people associate a fear or a phobia by something they may of seen the say that an accident may have occurred causing the phobia e.g. if a man had a car accident and the car that crashed in to him was blue, the man may have a fear of blue now because of this (the dog learning that food comes with the ring of the bell) psychologists can help this by slowly showing the man that blue isnt scary by talking about the colour, seeing the word written on paper then seeing the colour and being comfortable with it, this is then cured of the fear this is called the Hierarchy of fear. This reaction cant be learned so he called this unconditioned response. This theory is what psychologists use to look at phobias, it shows that there is always something too set a behaviour off e.g. if something bad happened in your life and the most thing you remember is a poster on the wall or even a song you listened to that night, you could develop a phobia of that poster or song. The best way to help this is to find the cause and ask the patient to make a list of their worst fear about that phobia. This is where operant conditioning comes in, this is used to help peoples frame of mind, they use reinforcement techniques and create more appropriate behaviour. â€Å"Let’s say that at your house whenever someone flushes the toilet the shower gets crazy hot. After a while, you learn to jump out of the shower stream whenever you hear the toilet flush. A guest at your house won’t know that this happens, so she will jump out of the stream of water when it gets hot but not when the toilet flushes.† http://instruction.blackhawk.edu 20:39 18/12/12

Thursday, November 14, 2019

Flannery OConnors A Good Man is Hard To Find Essay -- Literacy Analy

Flannery O’Connor’s A Good Man Is Hard to Find is one of the most well-known short stories in American history. A Good Man Is Hard to Find is a disturbing short story that exemplifies grace in extremity as well as the threat of an intruder. The story tells of an elderly grandmother and her family who embark on a road trip to Florida. The grandmother is a stubborn old woman with a low sense of morality. While on the trip, the grandmother convinces her son to take a detour which results in a broken down car and an encounter with a convicted fugitive, The Misfit. Although the grandmother pleads for mercy, The Misfit kills off the rest of her family. Through the grace she finds in her extreme circumstance, the grandmother calls The Misfit her own and implores him to spare her life. The Misfit does not oblige her and states after her death, â€Å"She would have been a good woman if it had been someone to shoot her every day of her life.† Through Flannery Oâ₠¬â„¢Connor’s disturbing and shocking display of the grandmother’s demise, she gives the reader a sense of the threatening power of an intruder and the idea of extreme situations bringing about a state of grace. The reason for such a powerful work may have resulted from Flannery O’Connor’s religious upbringing as well as the state of the nation at the time. During much of the 1930’s and 1940’s, the United States was a fairly isolated nation. While much of Europe and rest of the world were waging war against Germany, the United States kept a fairly pacifist stance and refrained from military involvement (World War II: Isolationist America). Many citizens in the United States feared an intrusion from outside forces, especially after the attack on Pearl Harbor in 1941, which changed t... ...dly evil character, The Misfit, is able to help the grandmother to find grace makes him redeemable as well. Whatever the reason was for Flannery O’Connor to write A Good Man Is Hard To Find, it will forever be one of her best works as well as one of the best and most unusual short stories of all time. Works Cited Gordon, Sarah. "Flannery O'Connor (1925-1964)." New Georgia Encyclopedia. Georgia Humanities Council and the University of Georgia Press, 3 Mar. 2009. Web. 10 Mar. 2012. . Shmoop Editorial Team. "A Good Man is Hard to Find" Shmoop.com. Shmoop University, Inc., 11 Nov. 2008. Web. 10 Mar. 2012. "World War II: Isolationist America." Second World War II Campaigns. Historical Boy's Clothing, 31 Dec. 2002. Web. 10 Mar. 2012. .

Monday, November 11, 2019

Biag ni Lam-ang

Biag ni Lam-ang (The Life of Lam-ang) is an epic poem of the Ilokano people from the Ilocos region of the Philippines. Recited and written in the original Iloko, the poem is believed to be a composite work of various poets who passed it on through the generations, and was first transcribed around 1640 by a blind Ilokano bard named Pedro Bucaneg. Lam-ang is an extraordinary being, manifesting when he begins to speak in his early years, thus enabling him to choose his own name.His adventures begin when his father, Don Juan, set out for a battle but never returned. At barely nine months, Lam-ang goes to search for Don Juan in the highlands where the latter was said to have gone. Aware that her child was a blessed, exceptional creature, his mother Namongan allows him to go. Lam-ang then goes off in search of his father, leaving his grieving mother behind. When Lam-ang arrives at the place where Don Juan had disappeared, he is enraged to see his father’s severed head atop a bamboo pole; a scene he dreamt beforehand.Lam-ang demands to the local people why that had happened to his father, but does not receive an answer. Instead, the chieftain of the village tells him to leave under pain of suffering the same fate as his father. Lam-ang defies the caveat and bravely fights the chieftain and his tribesmen. The hero emerges victorious from the battle with little effort, avenging his murdered father. Fom this story, we can realize how the love of a son to his father and

Saturday, November 9, 2019

Elementary School Literature Class Essay

The biography genre allows the reader to learn about the events in the life of a non-fictional character. An example would be the book Rocks in His Head by Carol Hurst. After reading the text, the students may then be required to complete a character biography which would outline personal information about the character, interesting information about him, important dates mentioned in the text, his name, where he lived, and such. a)  Ã‚  Ã‚  Ã‚  Ã‚   Fable The fable genre introduces things which are given human qualities as characters. Fables often contain moral lessons. An example of a fable would be Aesop’s fable of The Boy Who Cried Wolf. Students may then be asked to fill out a dissection chart wherein they will have to describe scenes corresponding to the different parts of the story, such as conflict, resolution, moral, etc. b)  Ã‚  Ã‚  Ã‚  Ã‚   Fairy Tale Fairy tales are fictional stories which often have magical elements integrated into the story. An example would be Hans Christian Andersen’s Thumbelina. A story map would be one applicable graphic organizer which would require the students to map out the beginning, purpose, conflict, most important moment, and conclusion of the story. c)  Ã‚  Ã‚  Ã‚  Ã‚   Folktales Folktales are stories which are grounded on the cultural tradition of a particular place. The story of Johnny Appleseed is one popular American folktale. A venn diagram may be used to graphically organize the information learned from the story. d)  Ã‚  Ã‚  Ã‚   Historical Fiction Historical fiction is a sub-genre of fiction. It portrays fictional stories of historical figures or events. An example would be the book The Mary Celeste written by Jane Yolen and Heidi Stemple. A time line may be used as a graphic organizer in the case of historical fiction stories. e)  Ã‚  Ã‚  Ã‚  Ã‚   Informational Text or Nonfiction Informational texts are non-fiction texts which give the reader current and accurate information regarding a particular topic. Secrets of a Civil War Submarine by Sally M. Walker talks about the disappearance of the first submarine to sink an enemy ship in the Civil War and is a leading example of an informational text. For this purpose, a map may be accomplished by the student plotting out the problem and solution found in the informational text. KWLs are also popular organizers for informational texts. f)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mystery Mystery texts involve the solving of puzzles or crimes by the characters in the text. There are several series which involve mystery plots such as Nancy Drew and Babysitter’s Club. With this genre, charts may be used after the reading of the text requiring students to fill out information regarding the characterization of the hero, the villain, the victim, the crime or problem and the solution. g)  Ã‚  Ã‚  Ã‚  Ã‚   Picture books Picture books provides verbal and visual narratives of the plot and story. Maurice Sendak’s Where the Wild Things Are is a good example of a picture book. The text is quite simple and sparse but the blend with the visual narrative makes for better communication of the author’s intention. A character analysis or a plot diagram may be accomplished by the student after reading a picture book. h)  Ã‚  Ã‚  Ã‚  Ã‚   Poetry Poetry depicts a concept or story through a particular form. A famous children’s literature poet is Shel Silverstein. Some of his more popular works are The Missing Piece Meets the Big O and The Giving Tree. Since poems are more complex than story-telling texts, a plot diagram would be a good graphic organizer for students to accomplish. i)  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Realistic Fiction Realistic fiction presents fictional characters, plot and settings but depict them in such a way that they could be found in real life. There are many examples of this genre such as Are You There God? It’s Me Margaret by Judy Blume. The challenge is for the author to create a story addressing a concern or issue of the target reader audience. Given the purpose of realistic fiction, a character analysis may be completed by the student along with an analogy for what the student would do if they were in the same situation. 7. Design a literature lesson plan to include the following categories: grade, 2 behavioral objectives (Sunshine State Standards), 2 activities, 1 assessment instrument, and 1 follow-up homework assignment. Include the title of the book and its genre. This is a literature lesson plan for a second grade class. One picture book will be used as class reading material, in this case Maurice Sendak’s Where The Wild Things Are, and several wordless picture books will be provided for the students’ activities. One objective of the lesson is to teach students the various character perspectives that may be employed in telling a story and to have the students apply this learning in the activities. Another objective is to have the students exercise and display their creative talents, particularly their writing skills through the creation of their own story. At the beginning of the lesson the picture book will be read to the students. After the reading of the text, the students will be asked to complete a character diagram for each of the main characters involved in the text. They will be asked to map out the descriptions of the characters as well as the activities which the character actually engaged in throughout the story. This will not only allow the instructor to assess the students’ understanding of the story but it will allow for a better platform for discussing how character perspectives can be used in telling a story. The students will thus be asked to engage in an activity of shifting the character perspectives in the book so that the narrative is told from a first, second or third person perspective. This will be done by focusing on particular scenes in the picture book used for storytelling. Having in mind their description of the characters, the students will be asked to change the text corresponding to the scene pinpointed so that it would be in first, second or third person perspective. Further application of the lesson will be engaged in by having the students break off into groups. Each group is to take a wordless picture book. They will then be asked to draw a piece of paper from a hat. The strip of paper will indicate in what perspective the text of the narrative should be told. The students will then be asked to write a simple narrative for the wordless picture book. One line narrations for each picture would be deemed sufficient. The students would be informed that although creativity in formulating the text would be incentivized, what is more important is the proper use of the perspective as well as the grammatical correctness of the work. At the end of the class the students will submit the completed story. Before dismissal, the instructor will make copies of the students’ stories. The stories of the different groups will be switched so that each student is left with a copy of a story completed by another group. As an assignment, the students will be asked to shift the perspective of the story assigned to them. They are informed that they may vary the manner in which the story was told as long as they maintain the same framework for the narrative and as long as they are able to use a perspective other than that which was used.

Thursday, November 7, 2019

The Amazing Sixth Sense essays

The Amazing Sixth Sense essays With obvious gifts for directing children, creating atmospheric stories, and working honestly with deeply felt themes about the role of the dead in our lives, writer-director M. Night Shyamalan has followed up last year's touching Wide Awake with an even better film about a boy in the grip of loss and fear. Bruce Willis stars as child psychologist Malcolm Crowe, who is shot by a former patient who claims Crowe did nothing to alleviate his supernatural childhood terrors. Months later, Crowe is a changed man, isolated, remote from his wife (Olivia Williams), and quietly bent on helping another boy named Cole (Haley Joel Osment) who seems to be undergoing similar traumas to that of the gun-wielding assailant. For most of the film, young Cole seems like a sharp but terribly frightened child, his slight frame a natural metaphor for an inability to cope with some awful, invisible force in his life. He tells Crowe he has learned to deflect the worries of his single mother (Toni Collette) by drawing happy pictures instead of the horrifying ones he actually sees, and he has even made a deal with a local bully to pretend to be his friend. Crowe sees through Cole's facade, but it takes a long time before the boy reveals what's ailing him: he has an unwanted gift for seeing the dead, particularly those who have died violent, unjust deaths and seem to be seeking him out. While The Blair Witch Project is more primal in its suggestive scares, The Sixth Sense has an old-fashioned Gothic touch that Shyamalan uses with effective economy. For most of the film's running time, all the director really needs to do is frame certain shots with an airy anticipation and throw in a few evocative details: chilled breath, leaves blowing along a street, the hint of a spectre rushing past a doorframe. (Interestingly, Cole often seeks refuge in a makeshift tent in his room, which ends up amplifying his and our fear in much the same way as in Blair Witch.) By ...