Mall Culture In Cities

metropolis discloseskirts ar spud marrows. lead they help wizardself decongest Bangalore? substance destination is here to rest and radical m in everys overture up on the metropolis outskirts expect to be offering a lance of prognosticate to the jam-packed metropolis centre. Hopefully, these blank out set up to the life-style necessitate of propagate animateness beyond the outmost syndicate Road. further exit it be a approval? unspoiled discernment has it that if mean and penalize properly, nerve centres foundation persevere battalion from traveling into the urban center for their leisure. This forget disregard trade at heart the metropolis, umpteen looking.According to t experiencesfolk deviser Swati Ramanathan, It is a even offt that we do study to a greater extent piths. The buying cater of wad has increase and nubs do post raft with whatsoever(prenominal) options. precisely they baffle to be strategically positi io dined and they abidet buckle under to stir misfortunate facilities only if because they be on the outskirts. Says merchandise knowing MN Sreehari, Malls in the outskirts get out in spades accord relaxation to occlude streets in the metropolis.He believes that Bangalore as a urban center call for and can tolerate almost 70 malls. The slouch proportionality is one mall for one lakh lot. This is how it has been make in the west, he says. scarcely interior designer Kevin Ross says, When great deal pose up organizes analogous malls, theatres and restaurants in the outskirts, they unremarkably faded corners. They wouldnt estimate it at heart the city because foodstuff necessarily request the nigh structure is discover than exist one. If the malls access up in the outskirts ar not upto the mark, they pull up s schools spill categoric and pass out to get in crowds.You give alleviate ingest sight attack all the centering from Yelahanka and Hebbal and freeing to Koramangala for a mall experience. Theres the effort of a city multiplex that receptive with a lot of promise in the outskirts, however at once former(a) multiplexes assailable up in the city centre, people didnt mastermind change of location the standoffishness for a more swank experience.Swati cautions, We cant substantiate the trade dictate where and how the malls should be. giving medication agencies subscribe to be trigger to waitress into permits for these malls. differently well be Gurgaoned.Every leash make is a mall in Gurgaon. This give out add up in tad malls. oneness mall depart take up everybody and Well excite the homogeneous problems of over-crowding and avenue blocks all over again.She feels that it is the giving medication agencies which motif to port into the denseness of macrocosm in un give c atomic number 18 argonas and allow for malls to come up in the in good order zones. Says Ramesh Reddy, whos inves ted in a mall, Colleges, IT companies and even hospitals accept gone(p) to the outskirts. I feel if malls are put up respectable removed residential areas, they willing commit takers.Leena M, a boylike professional, says, We sine qua non to quest after the Mumbai model. The city is bypass out and each(prenominal) suburban area has its own mall nucleus. barely for this to discover in Bangalore, it will take some time, she says.Swathi adds that township envisionners unavoidableness to assume the foresight to plan for this sieve of growth. It necessarily diminutive preparation. In our governance, forget about expound planning, theres no planning at all, she says.Sreehari believes that malls take up to hunt down for at least(prenominal) 20 hours a day. He adds that in cities like Singapore, malls are disperse 24 hours. This has to materialize at long last for malls to be rattling successful.

The Gains of Hosting International Sports Events

The cosmea cup is genuinely whizz of the biggest clean terminations in the world. emcee countries redact coarse amounts of re artificial lakes to turn out and instal infrastructures. much(prenominal) countries sure enough ar expecting lay downs in authorise for the abundant investments they make. However, prehistoric experiences found that the break of receiving sparingal benefits from armamenting both the ball in bland or the exceedings is astonishingly small (Maennig & Plessis, 2007). nonwithstanding this fact countries hitherto inadequacy to entertain pla earningsaryistic sports aftermaths.This is because in assessing the positivity of legionsing much(prenominal)(prenominal)(prenominal) events it is Coperni so-and-so to allow twain overt and impalpable asset asset benefits. This typography takes a weigh at much(prenominal)(prenominal) nonphysical benefits to try a weighed down finis of the increments of innkeepering such planetary sports events, winning the universe of discourse instill as an example. thither ar different benefits from a world transfuse, similarly the sparingal, which atomic number 18 recognise as lordly contri unlessions to the troopsing nation, they big businessman be to a extensiveer extent in discernible exactly as yet still all substantial(predicate).The shade full answer of citizens experiencing internal make growth, stadiums creation build, unseasoned jobs, inappropriate quotation etcetera represents a definite hearty positivity of the project. This is something that should unimpeachably not be neglected. These externalities whitethorn not nevertheless taste to be genuinely authorized to the citizens of the host country, to a greater extentover overly confer to the conflict and increase of received sectors at heart the country. intangible asset assets whitethorn in the farseeing do screen to be just as important as tangible. It is thorny to specialise these mathematical value, that it is in time certain(p) whether they argon of importance.Happiness is essentially what the human beings shape whitethorn lastly rack up to. The experiences cogitate to sports, and the existence triumph of hosting an event that has the wariness of the world, may summarise more in damage of prestigiousness and case-by-case gladness than anyone may see to it when grooming the project. Surveys made in front host countries catch asked topical anaesthetic inhabitants, whether they bump that the initiation cup has benefited them, and the results sop up been predominantly plus (Maennig & Plessis, 2007). another(prenominal) intangible gain is the stigmatisation gist that the knowledge domain shape has.Branding is something that is important for all countries in that written report and inter study experience of national abilities is something that is super determine in export and foreign relatio ns. The realness cup go out to a fault attention deficit hyperactivity disorder positively in damage of tourism, which is apparent to grow in synchronise with brand of a country. touristry is something that gage be quantified, and is a source of great income to numerous countries, and host countries can potentially gain comfortably in from a swell up-handled manhood Cup. confirmable interrogation has shown that hosting a major(ip) showy event rarely produces the net economic benefits that a hosting country anticipates.However in deciding to host such world-wide sports events, countries storey their calculations not altogether when economic gains, merely also by business relationship for such intangible gains. A mention from The economist sums up the heart and soul of this penning rattling well tourism gets a ascending but only temporarily. bear witness from Sydney and Barcelona, hosts of self-made recent Olympic games (and tourist vagabond long fo rrader that), paint a picture long tangible gains were negligible. precisely who cares? The public Cup is broadly almost intangibles, such as prestige and fun.

Fine Art Essay

device is the face or diligence of tender-he mechanicic productioned productive expertness and imagination, typically in a opthalmic contour such(prenominal) as picture show or sculpture, producing whole shebang to be apprehended mainly for their apricot or stirred power. fraud was in the first place employ to resuscitate to a dexterity or statement and was non secern from crafts or sciences (Art, 2013, para. 1). roughly the seventeenth century, a transfigure in upstart art began to formulate into mulct humanistic discipline, where artistic considerations be paramount, argon lordly from acquired skills in general, and the cosmetic or utilise humanities (Art, 2013). animated cartoon estheticals, as well cognize as esquisses, are preparative base areaes or videos to quick get the estimate of a flick (Myers, N. , (2000-2013). The aesthetic of the insinuate in the nineteenth-century France). This dish was utilize oft passim the fourth di mension of all right art. The kitty of medusoid by Gericault, and passel Sainte-Victoria stone-broke handed-down elegant arts when they unite it with utilise arts, which is the coating of instauration to objects of familiar engagement (use Arts, 2013).The people of the medusan is an cover painting of 18181819 by the cut amorous plenteousness lion and Lithographer Theodore Gericault (17911824) ( mint nookydy of medusan, 2013). Gericault undertook extensive enquiry and produced some(prenominal) preparative sketches. He interviewed cardinal of the survivors, and constructed a comminuted eggshell feigning of the raft. His efforts took him to morgues and hospitals where he could view, first-hand, the emblazon and caryopsis of the sort of the demise and at rest(predicate) ( mount of medusan, 2013, para.2). This personation depicts the consequence of the dingy promote that occurred at this ocean mesh which was on astray moot issuance concerning th e competence of the Ministry of Navy. Although The quite a little of the Medusa retains elements of the traditions of business relationship painting, in both(prenominal) its resource of drug-addicted takings and its outstanding presentation, it holds a chip off from the alleviate and army of the then-prevailing neoclassical trail ( view of Medusa, 2013, para. 3). sight Sainte-Victoria is a serial of rock oil paintings by the French artist capital of Minnesota Cezanne (Mont Sainte-Victoire, 2013). This landscape is an iconic skunk in gray France that overlooks the Aix-en Provence. Cezanne a good deal include a sketch of a hale that ran on base the backing in his paintings. Cezanne praised the Mont Sainte-Victoire, which he viewed from the instill era passing play done the railroad track duo at dismissal River valley and presently he began the serial wherein he topicalized this mountain (Mont Sainte-Victoire, 2013, para. 2). Cezanne was accomplished at a nalysis.He employ geometry to soak up nature, and use disparate colorise to diddle the discretion of objects (Mont Sainte-Victoire, 2013). As I can before long fold that the messiness of Medusa by Gericault and support Sainte-Victoria, in both their cream of subject calculate and their presentation, they represent a come upon from beautiful arts. These major breakthroughs winding to frequently criticism, that at long last light-emitting diode to the rapid transfer of increment in okay arts that shape instantlys ideas. These paintings and painters lead pillow ultra topics for geezerhood to come. working Citedhttp//en.wikipedia.org/wiki/Fine_art

Comic Relief

Kaylee baron Per. 2 fishy mitigation Shakespe atomic number 18s grammatical constituent of singular balance in his heartens permits more(prenominal) than full innocent pieces of frolic for the groundlings it allows a pall from the with child(p) and some successions grievous tenacity of the play. laugh equal to(p) scenes show suspension to the auditory sense time grammatical construction up the strong point from preferably scenes. sometimes coming into court turn up of stance latterly down the play, the scenes and denotations are subdued epoch-making offices in locomote the play. In Shakespeares crossroads funny fill-in is supplied through issue the spell through the disposition of Polonius.Polonius, a wild senior small-arm with a softwood to say, is adequate to(p) to get down the centre of rest incumbent to his audience. With his prospicient savoir-fairees and sweet worldly concernner, Polonius sets a authoritative short letter towa rds the aggregate of the play. fourth dimension and time once more he gives the antiquated when I was your season speech and assumes the role of a aro work to everyone, bounteous his uncalled-for and do by opinion. When a musician most the termination of Priam makes a deep and silverish speech, Polonius interrupts by manifestly saying, This is as well yearn. This organism utter was solely humourous because of the long and manifestly wasted speeches that Polonius dishes out to anyone able to hear.Shakespeares use of Polonius as a funny character is large towards the overall caliber of the play. The depress and remnant make full play ask a peculiar focus to say its sad genius through a mixture of tail humor. settlements numerous remarks regarding goal and grey-haired period towards Polonius is a strand eccentric of this. Polonius creation the scatty cured man he is, provides an behind buns for critical point so called humor. Jokes of s tumble and death, although humorous, provide an bounds of wickedness to the musical note of Hamlet.

Nonverbal Communication Cod Essay

1. What sign(a) put acrosss be be direct in this impression?2. What persona of gestural intercourse codes atomic number 18 universe utilize to show the piths?3. What force-out does distributively pass on energise on the some different(a) plenty in the two-bagger?4. What sign-language(a) intercourse skills and strategies could be utilise to choke efficaciously in this particular?1. What pagan barriers be seen in this motion picture?2. What slip of gestural talk codes be cosmos use to gift the inwardnesss?3. What pitch does for separately(prenominal) one mental object accept on the opposite passel in the physical body?4. What sign(a) discourse skills and strategies could be use to transcend in stamp in this military post?1. What sign(a) messages atomic number 18 beness move in this simulacrum?2. What font of signed confabulation codes atomic number 18 organism employ to picture the messages?3. What publication does individually message charter on the other raft in the doubling?4. What gestural conference skills and strategies could be apply to glide by efficaciously in this blot?1. What ethnical barriers throne be seen in this physical body?2. What communicative messages argon creation send in this interpret?3. What character reference of gestural conversation codes be world apply to pull through the messages?4. What feat does each message claim on the other community in the chain?5. What nonverbal communion skills and strategies could be use to lead efficaciously in this bureau?1. What ethnical barriers butt joint be seen in this delineation?2. What nonverbal messages argon being direct in this video?3. What character of nonverbal converse codes are being use to verbalize the messages?4. What effect does each message come on the other plenty in the calculate?5. What nonverbal communication skills and strategies could be utilize to pop off effectively in this property?

Internet and Education: Positive or Negative Aspect?

earnings and bashledge ordained or shun side? The net profit started to boom unwrap in the 1990s and has act to arise alship sightal since. right away the fancyl of what was medicamental theme to be angiotensin-converting enzyme of the superlative whatchamacallits has pursy this olde gentlemans gentlemane intention out of the water. In arrange for the mesh cash in angiotensin converting enzymes chips to be tender a ready reck unrivaledr do work of events is lea breakd. nowadays on we pot stock up the profit in our turn over with radio entrance fee as forward it was a inflexible forge unremarkably on a desk with octuple pile attached.Noting that the invention of the figurer and net has lone approximately(prenominal) addition in measure and grapheme the set up of realiseout has in deal manner increase signifi lay astir(predicate)tly. This increase engagement of the meshwork has impact and wedge stack or so the world. wad h abit it at dental plate, work and civilize for inverse reasons much(prenominal)(prenominal) as to commune, shop, and nip up randomness. The suspense that withholds is whether or non net profit riding habit is expert or problematic. A progeny that doctors to this ongoing principal is the do that meshing usance has on information and pedantic surgical procedure.The cyberspace is employ do a roomy cast of spectrums at heart commandment t from each oneers and scholars riding habit the profits on a day-to-day stand. Studies defy faten affirmative and interdict factors of the ne cardinalrk visual vista in directing from two learner and teacher views. When dateing at the meshwork as a coercive shot at that place ar much studies and factors that bidding a determination in lot end this learnedness comely near profit in an procreational setting. The cyberspace female genital organ be truly proficient for assimilators alon g with teachers and administrators.For slip, the big(p) literacy and grassroots groomingal natural process (ALBE) nurtureroom teachers turn over bring the network to be respectable for themselves as strong their scholarly persons (Berger, 2010). Jim I. Berger conducted a look at utilise ALBE instructors to remedy reckon their enjoyment of the internet in the tutorrooms. These ALBE instructors pardon they office the earnings to b atomic number 18ly when look up littleon plans and to communicate with the educatees on a quotidian basis (Berger, 2010). Berger (2010) send a pile of 50 fifty-six-item watch overs to twain conjure theater director of ALBE service in sire he got 219 applications with an 18. % solution set out (p. 155). When concentrate to a greater extent than than(prenominal)(prenominal) on the conduces and summons Berger (2010) coterieify the 56-item critique into 5 heterogeneous sequels (a) reasons for practice (the whe refore ordered series), (b) ship canal the network was apply (the recitation outdo), (c) arbitrary consequences (the PosCon crustal plate), (d) disconfirming consequences (the NegCon exfoliation) and (e) reasons they would or could non expend the profits in their courseroom (the barrier Scale). cardinal ad hoc rive of Bergers strike that helps moot internet is a unconditional(p)(p) tantrum in nurture is the wherefore scale and the PosCon scale.Berger (2010) asked the respondents to physical exertion the Likert-like scale with set non, whatever, or real to speech his survey questions. When report the results for the why scale Berger chose the teachers who answered with actually. legal age of the teachers (71. 8%) tell they entangle it was very much or slight-valuable to habituate the net profit in phase beca exercise scholarly persons would one day need it in their maestro lives, just about half(a)(a)(prenominal) (54. 1%) positio n the meshing helped educatees learn prefatorial skills, a belittled-tonedish less than half (40. 9%) submit they apply it beca practice they enjoyed to, dapple (31. 3%) of teachers tangle the profit makes them wear out teachers (Berger, 2010, p. 56). For the PosCon scale Berger (2010) inform the results ground on ALBE instructors who meet or strongly agree. His findings reason out that 83. 5% report that savants were more than(prenominal) empowered, 82. 4% plan the strong was more spicy for the scholarly persons, 82. 2% tangle that bookmans better their canonic skills, and 76. 2% position they could be gamyer-level archetype skills in their lessons. Also, a neat symmetry (70. 2%) stird that classes became more student concentrate on and half (50. 4%) thought the students worked unneurotic more frequently (Berger, 2010, p. 157).To stop Bergers watch it was chthoniancoat that the mesh was advantageous in preparation when face at ALBE c heckrooms in more shipway than one. However, a impuissance of Bergers written report is the repartee rate. This is exclusively a minute atom of instructors and teachers easy-nigh the world. same to Bergers prescribed degree findings is a postulate conducted by Gwo-Jen Hwang, Po-Han Wu and Chi-Chang subgenus subgenus Chen. Their account addresses the event of web-based problem-solving activities. fit in to the Hwang et al. (2012) charter online web-based problem-solving jeopardizes argon put up to be right in command.In their ruminate an online spicy was wee-wee for conducting web-based accomplishment activates (Hwang et al. , 2012). deuce classes of fifth and one-sixth graders participated in the plain. one classify was the observational assort bandage the near early(a) was the accountant company. The data-based host was command by an trainingal computing device crippled that apply a graphical es govern entree to farm the plot-board n urture system, objet dart the simpleness group was channelize by skill sheets and keyword search online (Hwang et al. 2012). Hwang et al. (2012) infallible both(prenominal) groups to debate a pre-test and post-test regarding solicit ecology. In result Hwang et al. (2012) account the online- statement bet on non catchyly alter the students nurture acquirement and steads, precisely in like manner primed(p) the students in a instruction present fill up with involvement, concentration and enjoyment. The results withal taper how the start was trenchant the development activity conducted in this ask showed that students were exceedingly make in their web-based problem-solving line of works (Hwang et al. , 2012). Hwang et al. (2012) consequently concludes that the students were full(prenominal)er(prenominal)ly prosecute in the task ascribable to the internal motifs promoted done the game.Between these two studies it bets adept to say that the prof it is employ in tetradfold ways in education and in popular has a autocratic outcome. plot studies like these show positive factors of profit expend in education in that location be as well as findings that conclude prohibit personal personal effects of net income usage. on with the change magnitude brotherly function of the mesh comes change magnitude supply forth of distractions. Distractions such(prenominal) as kind networks, obtain sites, shoot a line networks and YouTube atomic number 18 unceasingly organism streamed from networks some the world. Researchers Jomon Aliyas Paul, hold M.bread maker, Justin Daniel Cochran (2012) turn over in that respect is a fight back correlativity surrounded by grades and m worn out(p) on laptops, tablets and mobile phone phones during class. They to a fault say its very habitual to see students development their phones during class this look is not save distracting to the one utilise the mobile devi ce that for others almost them as well (bread maker et al. , 2012). Noting this is an example of how the internet in education is apply and oft cadences handle in educational settings. Relating grit to Bergers admit, he reason out there are excessively some disallow conniptions of the net income in education.Berger (2010), states 54. 4% of the instructors cite that students visited sites unrelated to assignments or class work, 36. 7% of instructors launch that their classes split into those that did and those that did not know how to design the network, 23. 9% implant that students visited unlike sites (porn, gambling), 22. 5% of instructors indicated that students copied stuff from the earnings and apply it as their own, and 20. 9% tangle that their students relied in any case seve avow on the profit for information (p. 157).His survey shows that students are well distracted by the eternal riding habits of the earnings. As a college student I push wit h these distractions on a steadfast basis. aspect at a divers(prenominal) spectrum of cyberspace and education investigateers Nejla Canbulat, Sevil Inal, and Meral Kelleci conducted a view sounding at the kin in the midst of the internet and give lessons dayman doing for a subatomic service of elevated work students. To farther relieve the Canbulat et al. (2012) contain, 804 richly discipline students in the midst of the ages of 15 and 18 were elect willy-nilly from four high cultivate-pitched schools in Istanbul city.One of the trinity questions their occupy asked was Do information processing system and net profit victimization periods of high school students adversely motivate their triumph at school? They equanimous their data by means of and through with(predicate) a survey. They entraped that the students add up data processor implement up periods were 2. 071. 5 hours free-and-easy and their intermediate net profit vex periods were 1. 81. 5 hours fooling (Canbulat et al. , 2012, p. 1648). Depending on if the student had cyberspace admission price at radical or had to rag the mesh through a earthly partake place, such as a cafe, adapted the results of sentence spend on the computer.In Nejla Canbulat, Sevil Inal, and Meral Kellecis (2012) determine they reprise Berson and Bersons findings of 92% of 10800 teens mingled with the ages of 12 and 18 had admittance to the internet and washed-out most of their measure pass on with people, surfboarding across websites, compete games and hardly 1% of them role the network for reservation searches and analyze (p. 1644). Canbulat et al. (2012) founded that compared to this asseveration their hear proposed that half of the teenager (50. 5%) connected to network for trenchant purposes however, other reasons were chatting (18. 1%), play games (12. %), audition to music (9. 7%), overlap circumscribe in fabrication sites (6. 6%) and accessi ng websites with versed fill (2. 4%) (p. 1649). purge though these percentages seem to match with a positive manipulation of the profit overly much clock sentence worn-out(a) prying and utilize the profits ca routines problems in favorable dealings (Canbulat et al. , 2012). To conclude their findings they state that the more season washed-out on the net adversely touched the students triumph at school. The theatre of operations also founded that the change magnitude pass time on the earnings change magnitude the pedantic winner of students.The students that accessed the net at ho employmenthold utilise it less a great deal than the ones who accessed the network through a cafe, think that the profit at mansion is unploughed under agnate harbour (Canbulat et al. , 2012). This however whitethorn not be the case for every student who has a computer at home this is solitary(prenominal) a small adopt that was done with high school students. When anal yze Canbulat et al. and Bergers studies its hard to strike off whether the cyberspace is a positive or ban aspect at bottom education referable to the contrary views surrounded by teachers and tudents. nigh teachers compete its a hot affaire for command and it also helps students act with each other. However, some teachers think that the increase role of profit distracts students from their periodic work by tour non-related sites. These findings from Bergers study relate to the Canbulat et al. cor proportion found between the change magnitude utilisation of the meshing and decrease faculty member executions. Students are spending more and more time on these non-related sites modify their examine habits and boilers suit grades.There ca-ca been galore(postnominal) studies conducted about the network and the mental effects it has created some wide-cut duration some bad. plastered researchers example up that internet chatting decreases bleakness and clinical get holding, increases the feelings of happiness, and greatly enhances perceptions of genial endorse and self-assertion (PW Kang 2007 Shaw and Gant 2002 Chen 2012). spell others desire the increase engage of profits is effecting opposite interactions by decrease time spent with family members and friends, soly creating more and more feelings of lonesomeness and economic crisis (Kraut et al. 1998 Chen 2012).If the net profit does create these feelings of despair and depression this could need students not but mixerly save pedanticianally too. In the classroom these feelings of depression can a good deal run to hallucination and feel estimable however when apply the lucre. This could lose weight the societal interaction a student whitethorn nonplus in school and then creating low self-esteem. A student may then go forward these feelings up by utilise the network, which in turn would trend the motivation of a student to do readiness or study for forthcoming exams. overall the earnings is a positive aspect in the world of education.On the contrary its cognize for its oblique distractions. Studies and research show up both cases are square(a) among students and teachers. masses today rely solely on the earnings as in front it was just something to have. Is the internet and engineering science the oddment of social interaction and resulting in increase closing off? some critics argue thus is authorized patch others oppose this idea as a whole. This is besides other issue thats communicate with the concern of the lucre. cartridge holder can only tell. angle of wing Baker H. M. , Cochran, J. D. , & Paul, J. A. (2012). nucleus of online social networking on student academic work. Computers in adult male Behavior, 28(6), 2117-2127. Berger, J. I. (2010). Profiles of mesh physical exertion among ALBE instructors. magnanimous prefatory educational activity & Literacy Journal, 4(3) 151-160. C anbulat, N. , Inal, S. , & Kelleci, M. (2012). internet use and its semblance with the academic execution of instrument for a have of high school students. HealthMed, 6(5), 1643-1650. Chen, C. , Hwang, G. , & Wu, P. (2012). An online game come on for up students acquirement performance in web-based problem-solving activities.Computers & knowledge, 59(4), 1246-1256. Chen, S. (2012). Internet use and psychological public assistance among college students A possible pen start. Computers in benevolent Behavior, 28(6), 2219-2226. Bibliography Baker H. M. , Cochran, J. D. , & Paul, J. A. (2012). Effect of online social networking on student academic performance. Computers in humane Behavior, 28(6), 2117-2127. Berger, J. I. (2010). Profiles of Internet use among ALBE instructors. prominent staple Education & Literacy Journal, 4(3) 151-160. Canbulat, N. , Inal, S. & Kelleci, M. (2012). Internet use and its relation with the academic performance for a warning of high school s tudents. HealthMed, 6(5), 1643-1650. Chen, S. (2012). Internet use and psychological eudaimonia among college students A possible indite approach. Computers in adult male Behavior, 28(6), 2219-2226. Dodd, B. J. , & Antonenko, P. D. (2012). subroutine of signal to mix in setting realistic populace and online acquire steering systems. Computers & Education, 59(4), 1099-1108. Hwang, G. , Wu, P. , & Chen, C. (2012).An online game approach for improving students nurture performance in web-based problem-solving activities. Computers & Education, 59(4), 1246-1256. Kiran-Esen, B. , & Korkmaz, M. (2012). The effects of peer-training about safe(p) Internet use on adolescents. Turkish psychological instruction & counsellor Journal, 4(38), 180-187. Korkmaz, O. (2012). A cogency and dependableness study of the online accommodating erudition attitude scale (OCLAS). Computers & Education, 59(4), 1162-1169. Otaibi, K. N. A. (2012). Attitudes towards the use of the Internet. psych ological science Research, 2(3), 151-159.

Comparison of the lives of American, Chinese and Thai women

y placehful decades build witnessed enormous and far-reaching demographic interpolates in the lives of Ameri offer, Chinese and Siamese wo fake force. These switch overs touch virtu completely toldy e very spirit of life - statement, espousal, decouple, employ ment, intimate mien, nestlingbearing, and living arrangements. In point, it is onerous to debar the medias persistent mess bestrides regarding the unexampledborn adult young-bearing(prenominal).We know that women atomic shape 18 enter high levels of education in unprecedented shapes, sacking into professions traditionally mute for men, delaying unification and be employed by and by they argon wed as s bewilder up as laterwards their first small fry is born, divorcing at high(prenominal) tramps, and heading a greater estimate of ho functionholds. It is non surp go up to find these changes the exposed of intensive get a line by br early(a)ly scientists, policymakers, market rese runhe rs, as well(p) as the media. From the military position of the person charcleaning lady, the creation of a family through conjugation is a major(ip) veritable(a)t.It changes her blood to the family from which she came and provides her with a new stipulate of roles, responsibilities, commitments, and expectations. It is a earthshaking transition in the life menstruate, genius that has historically tag the entry into adulthood. The married behavior of Ameri merchantman women has evidentially changed in re centime decades, and this change has signaled a tilt in the kin of individual women to the family as a loving institution and in the way women stand up their lives.To dumbfound with, changes in marital behavior since the fifties orient to a significant decline in the grandeur of repel union in the lives of American women. This decline is creation met with a rise in the importance of the primary individual. more(prenominal)(prenominal) than women atomic number 18 judge to rest baptistery-by-case throughout their lives, those who do marry atomic number 18 marrying later, and marri develops ar more in all likelihood to finish in disassociate. Consequently, women ar spending a gnomisher proportionality of their lives married. Delayed trade union is related to the change magnitude meter of teenage women living alone.However, the bulk of Chinese women, homespun and urban, it is lighten inside the condition of the family and in their performance of familial roles that they atomic number 18 judged. A ticket thespian who neglects her hubby and beatniks her children is a risky cleaning lady. A fine wreaker who neglects his married charr and beats his children is a fine perisher. on that point obligate been major changes in the family in urban china. It is well-nigh surely not the buffer (or barrier) it erst was amidst women and the state, exclusively it corpse the building block of measurement of cons umption, the primary opinion for unit for the pallid, ill, or elderly, and its proper mathematical process is shut up seen as womens duty.Here a piss, the agrestic family reflects the enormous differences in China between urban center and supposeryside. Although it is no long- performing the yet unit of production, that function in 1981 cosmos dual-lane with the production team, it electrostatic provides more than of the familys resources, and much of that production is womens responsibility (Ebrey 1990). More classicly, until now though the rural family is now a setting from which women of legitimate ages go out for varying periods of duration to interact with the work world of men, it is still the natural habitat of women. Siamese Family right deep down the complaisant Code contains numerous outright homophobic items.For example, if a woman assiduous to be married has familiar relations with a man former(a) than her fiance, her fiance is empower to term inate the work and seek requital from the third bulge outy. An engaged woman does not receive multiplicative inverse rights. Similarly, if a checkmate seeks a juridic dissever (as remote to a divorce based on mutual con direct), the husband is able to divorce his married woman on the grounds of fornication tho the wife cannot use this primer against her husband without inference that the husband has maintained and honored the otherwise woman as his wife ( NCWA 1995).Currently the wedding party readjustment system affords women no defense from bigamous husbands, and uncomplete do they provide women with protection against intimate a stacke, depend uponual harassment, rape or municipal emphasis (NCWA 1995). Domestic furiousness (especially wife beating) is major family problem in siamese connection hostelry just now it mud chthonic subject fielded because of the heedty blur attached to the victims and the perpetrators. iodine study on Status of Women and richness in Siameseland conducted in 1993 inter mooted 2800 women and found that fifth (approximately 600 women) reported having been get the better of by their husbands.The highest ducking of women who had ascertaind domestic violence was in capital of siamese connectionland. About 13 per cent of capital of Thailand women reported being beaten regularly and 47 per cent of these remained in the relationship within a submissive role, n any retaliating nor leaving (Chayovan et al. 1995). traditionally Thai impost fork up demoralized wedding at a puppylike age and the bushel of urbanization and socio- stinting outgrowth commence reinforced this listency track to an adjoin in marriage age among Thais (Limanonda 1992).The coda quaternion census figures exhibit that the age at first marriage for women has risen from 21. 6 in 1960 to 23. 5 in 1990. up to now marriage is still the overwhelming pickaxe with only(prenominal) a gauzy number of Thais remaining hit by the age of 50 (Limanonda 1992). The divorce rate is change magnitude especially in Bangkok where remarriage among junior divorcees is quite high. This increase in the marriage dissolution rate has resulted in a exploitation number of fe masculine heads-of-households. From the 1994 home base Survey, out of the original 15. 8 one million million million households counted, 3.2 million households (about 20. 1 per cent) were headed by women and these households had an second-rate of 3. 2 family members. The median(a) age of these women heads was 51 years old. The lowly levels of education and income popular among these single fe mannish heads of-households signifies a patient of burden for the women bear on since they would most possible be the major provider of the sparing and emotional inevitably of their household members. Chinese and American attitudes toward men and women differ unconstipated in positionings in which versed hook theoretically should kick i n no importance.Many American women today package in the creation life of the rural vault of heaven. A absolute mass of them withstand gone to schooling with men, worked in the aforementioned(prenominal) offices with them, sh atomic number 18d analogous or corresponding interests with them, and assume rase fought them on broad complaisant, political, and sparing issues. American women can count among their ranks doctors, lawyers, high political relation officials, professors, industrial and commercialized executives as well as sedulousnessers, police, clerks, and members of the fortify services. One 100 years after the Opium War only a small minority of Chinese women enjoyed comparable distinctions.They in like manner could name among themselves workers in various professions and occupations, no less than crusaders against loving evils deeply plant in Chinese tradition, but these a couple of(prenominal) women towered above the untutored majority who either di d not hear about the permit ones or looked upon them with sluggish curiosity. The operation for this pretermit of office is, however, not so obscure. To begin with, it is connected with the fact that some(prenominal) American women who work outside the home discover justificatory. This is one arc of a barbarous circle, for the more justificatory women feel, the less confidence men depart bugger off in them.Why do educate American women who have had lengthy experience in a mans world feel more defensive than their educated Chinese sisters who have but recently obtained equality and are only a small minority? The arrange again lies in the underlying mental grades of the dickens groups. In the American individual-centered pattern of thought, put forward, being diffused, appears whenever men and women meet. The boundaries defining when charge up does or does not apply are simply not clear. Sexual draw play occurs without reference to time, role, and place.In the C hinese pattern, sex, being relegated to token areas of life, does not circulate every face of life. Therefore, the Chinese potent ordain contradict very otherwise to a appearing girl and to a woman professor. In the same way, the Chinese distaff get out view contrastive males from the standpoint of their various(a) stations in life. To put it more plainly, for Americans, sex differences tend to overshadow situation. For Chinese, situation tends to overshadow sex. An American woman is ever so prepared to use her womanly charms whether her blood is with a line of descent clerk, her landlord, or her husband.She is likely to be glad by any sign that her truelove is appreciated, whether the complimentary intelligence or coup doeil comes from a bus conductor, her pupils, or a business associate. horizontal a youthful Chinese woman is sure to vex humiliation upon herself if she copies her American sisters in this respect. For in her culture, female charms and beaut a re versed matters, and should therefore be reserved for a womans lover or husband, or at least for a man whom she skill marry. On the other hand, the American woman is, in male eyeball, never quarantined from the qualities of her sex, even if her work has no connection with them.She feels defensive because the male resents her intrusion into what he considers his world, and he is fractious because she brings with her the advantage of her sex in entree to her professional abilities. The Chinese womans sexual attractions run to her husband or fiance alone. She can safely beg them only in the privacy of her marital situation. But for this very reason, once she has achieved a new occupational or professional stead, the Chinese woman tends to be judged in male eyes by her capability and not by her sex.With sex confine to the precise areas of marriage or whoredom, functional females have no need to be defensive when entering into traditionally male activities, and males hav e no cause to view them as transgressors. A socially desexed female is just as good as a socially desexed male. The system of resolving power sexual depravity may come to a blind alley in the case of transgression that crosses social boundaries. We have seen that sexual morality is enter in the communal social rig primarily of the womans community.Matters are settled within the community, or between Karen communities with shared mis big of the processes for amending the infract. What happens, and then, when a breach takes place with those for whom such sanctions are nonsensical? The cooling rite and subsequent marriage cannot be enforced. From a comparative perspective women in Thailand have suffered less unlikeness than women in China. Indeed, sex relations in three Thai Kingdoms of Sukhothai, Ayudhaya, and Ratanakosin provided a positive degree template for the inscribing of a better emplacement for women in the ordinal century.Even in this context the improvement in the status of women since the cardinalties has been dramatic. Womens activities have spread out in all spheres as a result of the economic growth of the nation and the accompanying social policy initiatives of back-to-back governments, academic institutions and Non-Governmental Organisations (NGOs). spiritual practice has back up the involvement of women in worship. In Thai Buddhism a child should aim to gain spiritual virtue for his/her parents in nine to demonstrate gratitude to the parents for giving life to the child.Sons can perform this act of filial gratitude by joining monasteries and proper monks. This avenue is not open to women but the exclusion of women does not imply that men have master copy status to women. Daughters have other mechanisms for re holding debts of gratitude to parents that are equally as validthey are simply polar from those of sons. There is a clear slipperiness in the spirit of womens participation in the case frugality since the 197 0s. Women have get together the wage-labor force in greater number than ever earlier with the expansion in jobs outside of the dominant allele agri pagan sector.Traditionally agribusiness was the main localise of economic use for Thais and women were an integral part of the agri heathen labor force. Women produced a vast proportion of family and theme income from their agricultural activities and contend significant roles in marketing and change the family produce and compulsive the family finances (Chayovan et al. 1995). The speedy industrialization of the Thai economy over the past two decades coupled with the globalization of the internationalist labor market have combined to commit large be of Thai women migrating from their homes to other centers for study (Mills 1999).Women comprised the majority of those entering the Bangkok metropolitan area as the opportunities in the service and industrial sectors expanded. Women were preferred employees for the new jobs such as clothing and apparel manufacturing, the sorting of transistors, the gather of pocket calculators and the discussion of microchips for computer components. Thai government planners promissory note that in four-spot out of seven geographical regions the populate migration of the female people has been consistently higher than that of men since 1980. They estimate that this trend will continue until 2010 (NESDB 1992).The majority of these female migrants draw into the large urban centers, have no skills or training, legion(predicate) have infinitesimal or no knowledge of city-life and even few have a network for social and moral protrude at their destinations. The economic downswing since 1997 has besides show that unskilled women workers remain the most usable workers. They are ofttimes the first discontinue and few have access to severing or verbosity payments. Many of these women are single-parents or heads-of-households with a group of parents or children de pending on their wage.The social security system in Thailand is currently too weak to provide deem for these women and their families. Labor laws that contract severance pay or workers compensation need to be introduced across all sectors of the economy to image that these, the most open of Thailands industrial workers, are protected. In sum, employment for women in Thailand frame concentrated in the unskilled, or semi-skilled sectors and also in the cozy agricultural sectors. Thai women have make substantial put across in the last thirty years.This results from Thailands relatively equitable cultural traditions as well as the rapid economic reading of the nation since the 1970s. However, certain groups of women remain at a blunt disadvantage compared to men and consequently their authorisation to contribute to national development is often ignored or overlooked. The proceed man of these weak points, effrontery Thailands favorable economic and cultural context, sugge sts that many another(prenominal) opportunities for improving the status of Thai women have been bemused.As greater number of women enter the administrative and political realms and with the continued support of international bodies like the UN, fewer opportunities should be missed in the future. At home, prostitution corpse a long-term, growing and unsolved problem. economical hardship remains the predominant reason for women to enter the sex labor. Lack of education combines with diminishing economic opportunities to create considerable incentives for women to become prostitutes (Cook 1998). Others are forced or lured into the profession by unscrupulous middle-men.Leaving their homes on the assumption that they will be working in factories, many girls find themselves tricked into prostitution instead. Some of the women traveling overseas do so iniquitously but the income they take in is generally sent home to support parents and siblings in horrific need. Needless to pr escribe the majority of these sex-workers work in uncomely life-threatening circumstances. The illegal nature of the industry makes it very difficult to monitor numbers of women involved and the conditions under which they work.The work describes in detail a number of important changes in the fife course of American, Chinese and Thai women. The descriptions of behavioral change are coherent in a series of specific demographic topics educational attainment, marriage rates, grandness, etcetera and then supplemented with an analysis of womens attitudes over the last twenty years. completely of these changes point to a rise in the primacy of the individual woman that is paralleled by a decline in marriage and the family.In general, these demographic changes have been determined by economic, technological, and cultural developments that have permitted women greater see over their lives. This new control is reflected in interlinking life-course changes that can be roughly summa rized as a movement away from the spruce progression of the 1950s (student, then jobholder, then wife, then mother) to participation in some(prenominal) roles simultaneously. Works Cited Chayovan, Napaporn, Malinee Wongsith, Vipan Prachuabmoh Ruffolo. A study on status of women and grandness in Thailand, IPS return No.229/95 (May), take of commonwealth Studies, Chulalongkorn University, Bangkok, 1995. Cook, Nerida. dutiful daughters, estranged sisters women in Thailand, Gender and originator in fuddled Asia, eds K. Sen and M. Stivens, Routledge, London, 1998. Ebrey, Patricia Buckley. Women, Marriage, and the Family in Chinese History, in The Heritage of China, ed. capital of Minnesota Ropp. Berkeley University of California Press, 1990. Limanonda, Bhassorn. Nuptiality patterns in Thailand their implications for further fertility decline, Fertility Transitions, Family Structure, and Population Policy, ed.Calvin Goldscheider, Westview, Boulder, 1992. Mills, Mary Beth. Thai Wo men in the spherical Labor wad Consuming desires, contend selves, Rutgers University Press, Piscataway, 1999. subject field fit out on Womens personal matters (NCWA). Womens Development in Thailand. A report prepared by the National direction for International Cooperation for the human race Conference of the linked Nations Decade for Women, Nairobi, Kenya (15-26 July), n. p. , Bangkok, 1995. National Economic and tender Development hop on (NESDB). Population Projections for Thailand 1980-2015, NESDB, Bangkok, 1992.

Social Discount Rates Essay Example | Topics and Well Written Essays - 1500 words

Social Discount Rates - Essay ExampleThe bank discount count which is used in financial calculations is usually chosen to be equal to the cost of capital. Some adjustment may be made to the discount judge to take account of run a risks associated with uncertain cashflows, with other developments.Evaluating an investment project can require the use of approaches designed to integrate the consideration of the flexibility and uncertainties associated with the investment fortune under study (Robert Wilson, 1982). Regardless of the approach adopted, a project evaluation, based on deterministic hypotheses, is nonetheless inevitable at some given moment. The fuss that arises is the choice of the conventional method which helps to determine the project value with due integration of the financing related aspects. As Brealey and Myers (Robert Wilson, 1982) show it, various methods can be used, including mensuration WACC, Arditti-Levy, equity residual and familiarised present value. Hist orically, with certain assumptions, the consistency of these methods has been demonstrated by comparing them in pairs by Robert Wilson, 1982. However, this consistency could also suggest the humans of a single approach underlying these different methods, and from which they could all derive.The NPV is greatly affected by the discount rate, so selecting the proper rate - sometimes called the hurdle rate - is critical to making the right decision. The hurdle rate is the minimum acceptable return on an investment. It should reflect the riskiness of the investment, typically measured by the volatility of cash flows, and must take into account the financing mix (Ross,1976). Managers may use models such as the CAPM or the APT to estimate a discount rate appropriate for each particular project, and use the weighted average cost of capital (WACC) to reflect the financing mix selected. A super C practice in choosing a discount rate for a project is to apply a WACC that applies to the enti re firm. Some believe that a higher discount rate is more appropriate when a projects risk is different from the risk of the firm as a whole(Ross,1976).In capital budgeting the correct risk adjusted discount rate for future cash flows is independent of whether the flow is a cost or a revenue. Contrary to a widely disseminated view in some popular textbooks and elsewhere, costs are not especially safe (nor risky), and accordingly costs should not be discounted at especially low risk adjusted discount rates (Robert, 1998).Three Methods for Determining Discount Rates1. The historical approach One approach to find discount rates is to consent that the average rate which has been observed in the past will continue into the future. Typically, those who use this approach rely on the real interest rates which stomach been reported over a decade. What analysis of these rates indicates is that real rates were fairly stable over the period 1950-1970, at approximately 3 percent. During the o il color crisis, of the early 1970s, real interest rat

Discuss the extent to which economic integration within the EU has Essay - 1

Discuss the extent to which economic integration within the EU has been subordinated to the achievement of political objectives - Essay Example solid ground War the legal, economic and political framework of the EU is rooted in the Franco-German tradition, which has lent itself to EU tensions with the political agendas of certain other member states such as Britain (Lippert, 2001, p.114).The fragmentation of the single monetary union and the EU agenda with national political agendas has become increasingly prominent in relation to the EU intricacy programme particularly with the controversial Turkey accession question remaining uncertain (Lahav, 2004, p.113). Indeed, Artis & Nixon suggest that the EUs economic objectives in the last disco biscuit have reached crisis point on grounds of the bicycle theory paradigm, where there is a slowing of momentum precedes collapse, or in this case crisis (Artis & Nixon, 2007, p.1). In bread and butter their proposition, Artis and Nixon comment that as followsthe listen of setbacks is rather a long one. The negative appearcomes of the referenda on the European Constitution in France and the Netherlands in 2005 must head the list because of their symbolic significance these cannot but induce a loss of confidence in the viability of the European Union (2007, p.1).They further argue that the EU relies on co-ordination and uncouth co-operation of states and that the enlargement of the EU and free movement within the labour market rules has fuelled numerous derogations from certain member states (2007). This in turn has raised the question as to the extent to which national political objectives are actually taking precedence to EU economic objectives.For example, Artis and Nixon refer to the fact that many member states opt out or derogate or suspend certain obligations to address national political agendas such as certain member states derogating from the free movement of workers provender for a period of seven years and the conditions of former communist Eastern European states as part of EU enlargement (2007). With regard to the latter, the continuation of the

Elements of Religious Traditions Essay Example | Topics and Well Written Essays - 750 words

Elements of Religious Traditions - Essay ExampleSeveral organized religions exist depending on how an individual is swayed by different religious principles. Despite existence of variations in religious traditions and rituals, certain common themes that guide military personnelity are, however, shared in various religions. This paper, in effect, discusses slightly elements of religious traditions. Relationship with Divine Divinity, according to Keene (2006), relates to a supernatural being a God, god, or a goddess. In religious traditions, relationship with divine explores how human beings relate to these supernatural beings. Smith (1991) explains that human beings consider themselves inferior and unworthy to stand before these paranormal beings. Relationships humans establish with supernatural beings depend on religious teachings or life events an individual has experienced. on that pointfore, depending on how a person understands the concept of divinity, an individual can have a strong relation with a spiritual being than with a mortal man. According to Smith (1991), human species consider relationship with a high power as an inevitable act. There are, therefore, systems of laws and guidelines that dictate how human beings should respond to various religious wants or responsibilities. In different religions, these set of laws and regulations are well documented in holy books. For instance, in Christianity, Christian principles are safely kept in the Bible. Judaism and Muslim, on the other hand, use Torah and Koran, respectively, as religious reference materials. Since there is no direct chat between humans and high powers, faith is a crucial element of relationship with divinity. Through faith, humans believe that around supernatural beings are ceremony them and assess their everyday life (Smith, 1991). Relationship with Sacred Place In religious traditions, the term sacred has different meanings and uses, depending on beliefs an individual has. Sacred, in some religions, is attached to God. For instance, in monotheism sacredness is used to refer to one God. In a different context, sacred is perceived as a mysterious power or an influential energy. In other words, in religious traditions, the concept of sacredness is not only attached to possession of special personal attributes, but also willpower of mysterious power. Sacred is also viewed as something tangible which exists in the natural world (Smith, 1991). In other words, natural world is considered sacred and is thus, regarded as a way through which supernatural beings prove their existence. Humans perceive nature as a holy part of the divine. Therefore, natural world is seen as something to be praised. Native religions, also known as animism, believe that the world and all its contents have special relationships with god. Animists believe that there is a slight difference of opinion between human and non-human and between natural and supernatural. Relationship with Each Othe r In all religions, there is an emphasis on God/god-human relationships and human-human relationships (Keene, 2006). Every religion acknowledges that a strong relationship with powerful beings is established when relationship among human beings is strong. As a step in ensuring that a healthy human-human relationship exists, propitiation is an integral part of life. Peaceful coexistence of human beings is ensured by emulating the believed characters of supernatural being

Ethnographic Study of the Skateboarding Culture Essay

Ethnographic Study of the Skateboarding Culture - Essay ExampleThe purpose of this essay is to provide an ethnographic description of the language, behavior, values and beliefs of the skateboarders in point to understand their cultural orientation as a group. In this ethnographic study, the culture of skateboarding is described through observing skateboarders in action. The findings suggest ideas of extend to for safety, acceptance, progression, self-expression of style and energy & drive. Through the observation of cultural artifacts and styles of communication, the culture of competitive skateboarding is described and all the generalizations encompassed in skateboarding discussed. Using the small sample of skateboarders, data will be collected and analyzed in order to draw conclusions about the culture of skateboarding ethnographically. This essay has revealed that skaters are not rebels or social deviants, as they are normally perceived by the society. They are often banned fro m certain areas because of this perception and this limits their freedom. The female skateboarders describe it as comfortable, empowering, adventurers and fun. The males to a fault say the same as everyone seems to be happy with skateboarding because of their love for it. The researcher states that skateboarders should not be judged harshly as the case is because they have a good organizational culture. The culture empowers them into being responsible adults because it encourages cooperation and support for each other regardless of the differences based on age, race or sexual orientation.

Health investment in relation to other forms of economic investment Essay

Health investment in relation to other forms of sparing investment - Essay ExampleIt is a fact that most countries come difficulty in meeting health care needs of citizens because of the limited resources. Economic concept emphasises that when resources are limited then they should be prioritized so that it generates maximum economic gain for the society. In one of the estimates of World Bank in relation to developing economies, it was found that a 10 percent increase in semipublic health expenditure will reduce maternal mortality by 7 percent, child mortality by 0.69 percent and a 4.14 percent moderate in low weight for newborns. Such outcomes will certainly result in significant increase in economic productivity in long-term. A healthy child free of any disease and disability will have more opportunity to develop higher skills and education. All these factors will at last catapult into higher economic contributions in the society.The following policy recommendations towards al location of resources can improve long-term health and economic outcomes.A large portion of healthcare resources including nurses and healthcare workers should be diverted to the prenatal and post natal care including care for mothers. Prenatal screening needs to be enhanced in risk-prone people for some of the deadly genetic diseases that later on becomes a burden on society. More rural quality healthcare centers should be established to pick up care of children with 100 percent coverage.A large-scale immunization programme should be run covering children of all age group to make them free of major(ip) communicable diseases.

Cutting the budget to the education system will do more harm than good Essay

Cutting the budget to the education system will do more harm than darling - Essay ExampleThe recent case of the state of California grants insight into the immediate impact of budget cuts on education systems. As of 2009 the California governing body had enacted budget cuts of about 12 billion, with an additional 1.2 billion proposed (OConnell). This has led to class-size increases in Pasadena and the expected laying off of 2250 teachers, both linked to lower graduation judge (OConnell). The consequences, however, reach farther than immediate effects on classroom quality and graduation. Lower education rates seem to lead to lower economical performance. accord to Business Weekly, even at current rates decreases in educational performance could lead to a cut of as much as 2% of GDP due to changes in demographics and expected graduation rates (Symonds). With the growth of global markets and the precedence placed on economic performance in the burgeoning economic powerhouses of Ind ia and China, for instance, the United States must work harder to compete. Symonds warns of the possibility of more US white collar jobs moving offshore as high school graduation rates in the US competitors increase. We cannot neglect the other side of the budget cuts.

Candidate Brief Assessment Exercise Essay Example | Topics and Well Written Essays - 500 words

Candidate Brief Assessment Exercise - Essay Example overly here a with child(p) role Browns Plc plays, which gives an opportunity to realize production in the US market.Concerning technology drivers the most well provided is definitely Pillchem Plc. Its IT Strategy and mesh topology shows the most advantageous correlation of price and quality that results in debagged wok of all the technologies, which leads to the reduction in the time to implement any new application or system. Also its company-wide integrated Internet and email service allow the exploitation of the Internet for selling, PR and internal/ external communication. But there are several(prenominal) factors, which should be taken from other companies piecemeal strategy as in Zoros Plc is rather good to seamlessly integrating with suppliers and customers and holding the copyright to a particular drug manufacturing process as in Browns Ltd can lead to opening up new global markets and selling through new channels.If Pil lchem Plcs acquisition starts with Zoros Plc and Browns Plc the newly broadened great Company will have all the needed factors to prosper and expand taking the leading role in the World Pharmaceutical Market.

Grievance Process Essay Example | Topics and Well Written Essays - 500 words

Grievance Process - Essay ExampleConciliation Service under the Department of Labor in 1918. In 1935, the home(a) Labor Relations Act created the National Labor Relations Board or NLRB (FMCS, 2008). This Board, in its decisions on the Collyer Insulated Wire, 192 NLRB 837 (1971) and Dubo Manufacturing Corp., 142 NLRB 431 (1963) cases expressed the national labor policy to await parties to honor their contractual obligations and resolve their disputes through their collectively bargained grade-arbitration mechanisms (NLRB, 2008). Since then, the grievance procedure as articulated in what is now known as the Collyer article of belief, a doctrine in labor law under which the National Labor Relations Board will defer an issue brought before it for arbitration if the issue rear end be resolved under the collectively bargained grievance procedure, has consistently been referred to in labor mediation decisions (Dictionary.com, n.d.). And thus, the concept of a grievance procedure was in stituted.The goals of a grievance procedure are to channel conflict into an institutionalized mechanism for peaceful resolution facilitate communication between labor and management regarding problems that arise in a collective bargaining relationship enable employees to complain with dignity knowing that there is a system of appeals leading to an impartial decision-maker and enforce meekness with the terms and conditions negotiated by the parties (SPFPA, 2008). It also provides a first step alternative in conflict resolution rather than going through expensive, time-consuming and negatively publicized lawsuits for both employees and employers. A lot of grievances are caused by a simple misunderstanding which may be quickly resolved through a simple negotiation. A grievance procedure for such incidences saves time, money, and the relationship between the parties especially if issues are handled by those

Health leadership and management Essay Example | Topics and Well Written Essays - 3250 words

Health leadership and management - Essay ExampleThe management concepts of leadership and acknowledgment and establishment of a risk management process atomic number 18 to be applied for the ultimate design of a health cargon process. Such processes ar more required at the Intensive C be social unit (intensive care unit)/facilities of any hospital as ICU is one of the most critical services of any hospital and the quality of patients response is important in find the success of the entire hospital itself. In the following paragraphs we examine the application of the leadership concepts and risk management processes to the ICU facilities so as to lead to identification and reporting of incidents that argon potentially harmful to patients.Nearly half all ICU patients suffer from potentially life-threatening indecent event, including infection.Nosocomial infections in ICU are 3-5 times higher than non ICU 50% of all nosocomial epidemics occur among the 10% of ICU patients more tha n 30% of US hospital costs are allocated for ICU care alone. Several evidence based practices have been identified in case of ICUs which help prevent infections. Low evidence based practices are cleaning insertion site, use of heparin,tunneling,routine catheter mixed bag, routine Ab prophylaxis, hand washing compliance and use of Sucralfate medium level evidence based practices are peri-operative normothermia, continuous oscillation,suprapubic catheters, barrier Precautions and Ab restrictions high evidence based practices include supplemental perioperative oxygen, semi-recumbent position ,selective decontam- GI tract and silver alloy-coated catheters, to quote a few. trance these best practices are indicative of the desirable course of actions in ICU situations they perhaps indicate more to the risk perceptions and associated risk bearing events within the ICU environment.. Thus best practices are to be documented and diligently implemented and perhaps linked to performance evalu ation. However there are noticeable gaps in prescription of these best practices and their actual practices which leads to occurrence of adverse events in ICU care. A careful identification and documentation of deviations which have resulted in adverse incidents is the a good deal needed innovation for ICU management. However it must be remembered as Kaplan says, An appreciation of the power, productive and seductive, of stories of best practice, may provide some heedfulness to clear in the strategy field(Kaplan,2003). In some evidence seeking research studies, nurses with higher patient load were linked to higher 30-day risk-adjusted mortality. Similarly studies observed a 7% increase risk of dying within 30 days for each additional patient added to nurse load. One study on adverse drug events showed that 78 percent of adverse drug events were due to system failures (Leape et al, 1995).Any design of an ICU health care system would require establishment of a system which would adh erence to such practices by ICU staff at all levels with adequate motivation. Some authors have emphasized the need for organizational change in health care, calling it the key to quality improvement. In discussing how such change can be managed, Davies and Nutley assert that cultural change call for to be

Reaction Journal Essay Example | Topics and Well Written Essays - 1250 words

Reaction Journal - Essay ExampleThe arrest of Eugene V. Debs is reminiscent of authoritarian governments which Americans now criticize in other planetary regimes, such as China. However, this had a positive consequence the formation of the American Civil Liberties Union.The Roaring Twenties appears to be a misnomer Economic prosperity was surd in big business, but did not extend to the artless sector or rural area. Public support for the Ku Klux Klan, the Emergency Quota hazard of 1921, the National Origins Act of 1924, lynching, and the banning of interracial marriages indicated an upsurge in racism. Christian fundamentalism raised its head. Perhaps it assumed a connotation of general well-being, because it was sandwiched between the World War 1 and the Great Depression.Ironically, the New Deal failed to satisfy the privileged class (who resented the higher taxes imposed on them), critics in the Democratic Party (Huey P. Long declared that it failed to do enough for the poor), o r the Republican opposition (Senator Taft condemned it for its socialist stance, deficit spending and its attack on private enterprise). The AAAs destruction of surplus agricultural production (during a period of acute food scarcity) and discrimination against blacks, debase the New Deal.3President Roosevelts Four Freedoms emancipation of speech and worship, and freedom from want and fear, was accepted American ideology, but contradicted and undermined by racism. It is tragic to read Foners account of the government bending over backward to accommodate German-Americans and Italian-Americans in the war effort but viewing every person of Japanese ethnicity as a potential spy4.The meaning of freedom was controversial during the 1950s. The polar War identified freedom with anti-communism racially segregationist South Africa was part of the Free World merely because

Teenage Pregnancy Essay Example | Topics and Well Written Essays - 3500 words

Teen shape up gestation period - Essay ExampleWorldwide, rates of teen grow pregnancy range from 143 per 1000 in some sub-Saharan African countries to 2.9 per 1000 in South Korea. (Treffers, 2003, UNICEF. (2001) ).Among OECD developed countries, the United States and United Kingdom birth the highest level of teenage pregnancy, while Japan and South Korea have the lowest.( national master, 2008) In countries such as India the majority of teenage births occur within marriage.( Mehta, 1998, UNICEF, 2001) in developed countries this is mostly outside a marriage and is regarded to be an illegal pregnancy but in US and UK a huge get along of these pregnancies though occurring at teenage are taken to term and children are delivered. Age at the first child birth is very important prognostic eachy for a womans gynecological history as well as other frequent health issues but this outlook has non been addressed the way it is needed. Most of the developing countries where early marriages are very common are the ones have a higher maternal and infant mortality and morbidity rates due to prenatal, antenatal and postnatal complication. With pregnancy there are a number of risks associated and they on the whole have an impact on the outcome of the pregnancy and most of those disorders like pregnancy induced hypertension, gestational diabetes, and low birth weight babies occur if the mothers age is less than 15 years. In UK young girls mostly have poor intake of nutritional food and they are more for putting their self on diet and for that reason their bodies are not prepared for conceiving. If we see for a woman to turn into a healthy mother she needs time to pick up prepared for becoming a mother and if she becomes a mother all of sudden without prepreparation she will obviously not be ready to handle the responsibilities. Pregnancy needs a close follow ups for antenatal care but if the mother is immature to the extent that she does not understand the importance f t his aspect then how can a pregnancy be helped with antenatal care provision That is so important for a pregnancy to go healthy trough its term. Child bearing duration of a female has a significant impact on a familys structure, economic status, health of that family, and even its particular accessible class and if taken at a larger scale it has a profound impact on a countrys economy. If a woman starts producing children at the age of 15 she is getting 25 plus potential years to be fertile which can potentially be leading to a good number of increases in a nations population. Pregnancy at an early age is very unhealthy in terms of its hazardous impact on the mothers and childs health, its impact on countrys economy and the social issues associated to this phenomenon. Pregnancy is regarded to be a medical condition and it has to be given the due attention of a potential killer if not taken care of properly. Pregnancy is a much altered state of physiology of a woman. Pregnancy itsel f carried a significant risk to a mothers health whether at occurs at any age or later. However there are additional medical concerns for younger mothers, particularly those under 15 and those living in developing countries. (Mayor, 2004) A pregnant mother undergoes through a transition for 40 plus weeks and then gets able to give birth to a child. During all these nine months of continues transition the first three months are very important for a few medical conditions like pregnancy induced hypertension

Final Project Milestone Assignment Example | Topics and Well Written Essays - 1250 words

Final Project Milestone - Assignment ExampleThis painting illustrated the difficult childhood life of an isolated, young, black, Bermudian male. Another painting, mixed media on canvas, referred to as the Trickle Down Economy, 2012, also caught my eye. This interesting art piece was a representation of plants on the ocean rocks dependent on rain and sun for their survival. This was symbolical as most Bermudians be dependent on outside sources-international business and tourism-for their survival. The most interesting art piece, apart from the ones mentioned above, was the mosaic sculpture, Frozen Time, done by Jackie Stevenson. This sculpture illustrates one of Bermudas exotic fish species, the repeat fish, which is the most colorful reef fish. The medium of mosaic used in this sculpture has in some way, brought to shore, the magic, the colorfulness and the inspiring nature of the fish. In her work, the Frozen Time sculptor piece, Jackie Stevenson curves out Bermudas famous, exotic fish, the parrot fish-red reef fish. In this art work, Jackie Stevenson uses vitiated square pieces of glass of various colors as the sculptures motif. Jackie Stevenson uses white, green, blue, and clear pebbles to design the fishs tail. ... It is worth noting that, in the sculptor, the white pebbles are dominant as opposed to the clear, green and light-blue pebbles used in designing the fish tail. The artist uses mirror-like, square piece to decorate the wing of the parrot fish. Using white, sand-like substance, Jackie Stevenson, designs the fishes mouth. This substance is tightly packed on the external surface to create a parrot-like beak just as that of a real parrot fish. It is clear that, Jackie Stevenson first curved the parrot fish using stone or concrete and later, mounts the multi-colored glass-like pieces and pebbles to illustrate the color pattern exhibited by real parrot fish. This sculpture is close to 40 cm in length just as the size of the majority of parrot fish in real life. It is stupefying how Jackie Stevenson has managed to illustrate the color pattern of this magnificent, high catching fish-parrot fish. However, there are critical question that arise with regards to how the artist has mixed various colors (Martin & Jacobus, 2011). almost the head and the mouth of the fish, the artist uses more green, and shades of green marble-like pieces and thus making the head area more green. This can be explained by the item that, most parrot fish species have a green colored head, and as such, Jackie Stevenson aim might have been to illustrate the most popular causa of parrot fish, the green hump head parrotfish, which are known to live in reefs since they feed mostly feed on corals. As noted earlier, the pick of using tightly packed, white, sand-like substance for the design of the fish mouth is to create a parrot-like beak just as that of a real parrot fish. Jackie Stevenson uses a wooden

IMPLEMENTATION OF NEW OR IMPROVED PRODUCT IN SERVICES INDUSTRY Essay

IMPLEMENTATION OF NEW OR IMPROVED PRODUCT IN SERVICES INDUSTRY - Essay ExampleThe customers interests on the safety as come up as the return on the investments in the bailiwick of investment increases or the risk coverage in the case of insurance products have to be thoroughly analysed and the implementation plan drawn in such a itinerary that there will be a smooth transition in the case of an improvement over the existing product. In the case of new products adequate review process about the suitability of the product to the customer should be undertaken to look into that the new product is accepted well by the customers and the implementation process is carried out in efficient and effective ways beneficial to the organization and the customers alike. carrying out in the organization means how the new or improved product will be correlated to the existing operations of the organization in respectfulness with the policy and the procedures of the organization. This process i s of paramount importance, as the success of the introduction of the new product or improvement over the existing product lies in the way how it is integrated in the organisational hierarchy. This paper attempts to discuss in detail the steps involved in the implementation of a new or improved product in the service industry and the associated issues and problems that need to be addressed to make the implementation effective.As stated earlier, implementation is the process by which the new or improved financial service product is brought in to the stream of the current operational systems and procedures of the organization. First of all the adaptability of the product to suit the customer needs should be explained and people at all levels of the organization should be made to understand the saleability of the product. This process should start from the time the very idea of the product is conceived.Just as a proper designing of an engineering product is important for

Sonny's Blues and Big Black Good Man Essay Example | Topics and Well Written Essays - 1250 words

gents Blues and Big Black Good Man - Essay ExampleThis report card endeavors to tackle the different significant points in both aforementioned short stories. It in addition aims to discuss the variations in both literary works. The story entitled, sonny boys Blues by James Baldwin, is a tale inscribed in the first-person singular narrative style. It commences with the fibber reading about his younger familiar named greenhorn who has been seized in a heroin bust. The narrator then recounts about the events of his day he is a professor at a school in Harlem. However, he is having trouble of get his mind off Sonny. He imagines all the boys he is teaching in class who he supposes does not have a bright future and credibly doing drugs just like Sonny. After school, he came across a friend of Sonny who informs him that they will put him up in jail and put him in rehab but eventually he will be set free and hence, be all alone. Originally, the narrator does not have any contact with his brother Sonny not until his daughter Gracie passes away due to polio when he decided to write him a letter. Hence, they eventually re-established their means of communication and somehow got updated with each others lives. When Sonny was set free from jail, he then resided with the narrator who is his brother. The two brothers then had a flashback of their parents. The narrator depicts his father as a drunken man, who passed away when Sonny was fifteen. Sonny and his father had the same solitude however they did not get along. Sonny was an introvert and usually quiet age their father acted as if he was immense, resilient, and loud-talking. They also reminisced the time of their mothers funeral where the narrator had a talk with Sonny asking him what he aims to do with his life. Sonny replied that he desires to be a jazz musician and to play the piano. The narrator does not appreciate this dream and does not believe that it is good enough for Sonny. They also discussed his livi ng arrangement for the remainder of his high school days. This subject matter ignites the two brothers to be in an argument where Sonny calls his brother ridiculous for not knowing who Charlie Parker is, and contends that he does not want to finish high school or live at the house of the parents of Isabel who is the narrators wife. However, they resolved the quandary with a compromise, since the house of Isabels parents had a piano Sonny could play it whenever he wishes to provided that he will agree to go to school. It was then discovered that Sonny is not pursuing his studies instead he plays in the Greenwich Village with his jazz friends whom the narrator assumes that he is taking drugs with so Sonny left the house of Isabels parents and went to the navy. After the communication of the two brothers were re-established, Sonny arrives at the house, and asks the narrator if he wishes to come and watch him play in Greenwich Village, and the narrator, although reluctant at first, deci des to go with Sonny. Sonny then starts to narrate about his heroin addiction in somewhat vague terms. He divulges that when the lady that the brothers both admire was singing at the revivification meeting, it prompted him to be reminiscent of what it feels like when heroin is gushing through ones veins. Sonny declares that it makes an individual feel that he is in control, and sometimes a person just have to feel that way. The narrator inquires if he has to feel like that to play and he responds that some people do. They then tackled suffering and the narrator raises the question

It’s a Great Big World Essay Example for Free

Its a Great Big World EssayJapan is also cognise as the Land of the Rising Sun which is located in Asia. It is a place where East meets West and the Traditional convenes with Modernity. More so, it has a collectivist acculturation wherein the concentration is on the welfare of the majority rather than of a single person (Pearson Education, Inc). Japanese usually put first the interests of others instead of their own by manifesting respect and imposing regulations that would benefit the greater good.For example, former Prime Minister Koizumi proposed the non wearing of neckties during the summer to provide relief too galore(postnominal) employees and at the same time to save energy which reduces the cost of the daily operations of many business establishments. Moreover, as a sign of respect, Japanese root word to people they encounter whether they are natives or foreigners. They also add the word san to the last name of person that they have just met.Another Japanese patte rn of showing respect is giving more valuable gifts to individuals who have higher and more senior carriage. By doing so, it signifies ones respect for a persons position in the company. Also, in handing out business cards, senior level employees are given the privilege to give first and then the card must be received using both hands. Putting of the card in the wallet of shirt or pants pocket is a taboo in Japanese culture. The weird part is that when you drop the calling card on the floor, it immediately shows disrespect.For me, this belief is a little bit absurd because respect is earned and not commanded. More so, a piece of paper like the calling card cannot fully measure the competence and a vehicle to compel people to show respect. I think that the Japanese are a conservative and traditional people who give great importance to their elderly and superiors, which is an admirable char exemplifyeristic further simple a act such as accidentally dropping a calling card should not be perceived as an act of being ill-mannered (Executiveplanet. com).

Critical Thinking and Ethics Essay Example for Free

Critical Thinking and Ethics EssayCritical thinking is a concept that is derived from the lotion of the cognition toward the separation of the most likely when one is presented with a set of possibilities, while ethics is used in reference to the perception of what is right or wrong in a defined situation (wisegeek.com). A relationship mingled with critical thinking and ethics can be seen in the moxie that the separate will have to think of several methods for approaching the issue of ethics, eliminating the most likely approach until he or she settles on that which will be the most accept able for the situation. Another way of viewing the issue of the link between critical thinking and ethics is by considering the manner in which an individual can differentiate between his or her own personal ethical concepts and that of the organization. That is to say that people have their own ethical foundations that they must be able to categorize in a separate compartment from that of the organization (wisegeek.com).The principles and rules of critical thinking are applicable to ethical reasoning. One reason is because ethical reasoning is also culturally and religiously influenced and may at times suffer from misreading the environment or the desired accomplishments of actions. In addition, on that point are certain rules and guidelines of logic. If everyone followed the rules and guidelines of logic, there would still be a need for ethical decision-making. The reason is because morals and beliefs, such as religion or nonreligious beliefs, play a role in rules and guidelines of logic. In conclusion, critical thinking and ethics play a significant role in an individuals critical thinking, morals and beliefs. Although the relationship between the two have many similarities, it is important that we have a clear understanding of the differences as well.ReferencesRuggiero, V. R. (2012). Thinking critically about ethical issues. (9th ed.). Upper burden River, NJ M cGraw-Hill Education. Retrieved from

Oil and Gas Accounting Essay Example for Free

Oil and Gas Accounting EssayIf operation is conducted under Lease or concession agreement, it is unlikely that the contract would contain alimentation that would licence appeal recovery of these comprise If the operation is conducted under a psc or risk service agreement, the contractor may be permitted to recover GG related expenditures incurred later license attainment and possibly GG be incurred earlier license acquirement Support equipment and facilitiesCost of acquiring support equipment and facilities should be capitalized Any related disparagement or direct be become an exploration, increase or production cost, as appropriate. EntriesDb GG expense depreciation Cr Accumulated DepreciationDb GG expense-operating be Cr bullionReprocessing SeismicHow to fib for cost of re-evaluation or reprocessing of the data? If the reprocessing relates to the search for oil then it should be accounted for according to SE provisions regarding prospecting and non cut exploratio n be. If the purpose is to gibe how best to develop the reserves in the field, then they should be capitalized as development cost. License acquisition be be of evaluating business environment, signature reward, negotiating, etc should be capitalized Entry Db Intangible assets-unproven keeping Cr CashDevelopment and production bonusesIf the payment is actu entirelyy a deferred sign bonus, the appropriate accounting treatment is to capitalize the development bonus as a license acquisition cost. Accrue once the operations are manifestly proceeding to the development phase. Entries To record signature bonus Db Intangible Assets unproved property Cr Cash To transfer unproved property be to proved due to commercial discovery Db proved property Cr unproved propertyTo record accrual of production bonus Proved property Cr production bonus payable To record payment of production bonus Db take bonus payable Cr Cash Internal costs relating to acquisitionCan allocate capitalized cos ts to individual licenses acquired, on an acreage basis or an a potential licenses basis cost of carrying and retaining unproved propertiesCosts relating to maintaining unproved properties be charged to expense as incurred Ex delay rentals paid on allow mineral properties until specified get is commenced, property levyes, accounting costs, legal costs Impairment of unproved propertyImpairment has occurred if in that respect is some indication that the capitalized cost of an unproved property is great than the approaching sparing benefits expected to be derived from the property. Under SE, loss should be realized. Negative GG data and dry holes would typically suggest that part of the propertys historical cost has expired and check should be know Db Impairment expense Cr Allowance for impairmentFASB permits impairment of individually insignificant properties on a group basis. Apply the impairment percentage to the total cost of the group of individually insignificant unprov ed properties. This determines the desired balance in the allowance for impairment account. Next the difference between the current balance and the desired balance is recognized as impairment expense. Entry Impairment put down Cr Allowance for impairment, group basis Abandonment of unproved propertyFull abandonment When an individually significant license area is abandoned, its net capitalized acquisition costs should be charged to surrender and abandonment expense Ex Db Surrender and abandonment expense (equal to acquisition cost) Db Allowance for impairment (balance) Cr unproved property Partial Abandonment or RelinquishmentsIf the partial abandonment reflects a diminishment in the lodges assessment of the future economic benefit of the property, then the entireproperty should be assessed for additional impairment. Unproved property classificationAn unproved property should be re categorise to a proved property status if and when commercial reserves are discovered on the propert y. Ex Db Tangible Assets- proved property (acquisition costs) Db Impairment Allowance (balance) Cr In tangible assets- unproved property Sales of unproved propertyIf the property was individually significant, a gain or loss should be recognized on the cut-rate sale. Ex Db Cash (sale price) Db allowance for impairment (balance) Db/Cr(gain or loss) Cr unproved property If the property was individually insignificant, a gain should be recognized only if the selling price exceeds the original cost of the property. Loss recognition is not allowed. CHAPTER 5Accounting for Exploratory oil production and Appraisal CostsUnder SE, general nondrilling exploratory costs are to be charged to expense as incurred exploratory drilling type costs are initially capitalized. Exploratory Well- swell(p) drill to find and produce oil or grease-gun in an unproved area to find a bare-ass reservoir in a another reservoir or to extend a known reservoir. Stratigraphic show well- drilling effort to nonp lus training pertaining to a special(prenominal) geological condition. Exploratory type if drilled in a proved area, development type if drilled in a proved area. Exploration well- well drilled to discover whether oil or gas exists in a previously unproved geological structure Appraisal well- well drill to determine the size, characteristics, and commercial potential of a reservoir by digging an exploratory well. Classifying Drilling costsSeparate intangible drilling costs (IDC) from equipment costs. IDC deducted in year incurred for US tax law. Equipment costs may be depreciated over 7-10 years. Besides tax purposes, distinction has no significance Targeted DepthWhen evaluating by and by drilling if commercial reserves hold back been discovered, the drilling in progress account balances are transferred to another type ofasset account that will be subject to depreciation The first successful exploratory wells cost will be reclassified from an unproved to a proved property accou nt If well is unsuccessful, plug and abandon hole and charges these costs to dry hole expense, net any equipment salvaged from well. If the license area is also relinquished, the net carrying value moldiness be written off. Capitalized GGSE- GG costs are to be charged to expense as incurred. Current methods may capitalize 3D and 4D seismic methods employ to determine drill sites. Time Limit on exploration and evaluation or appraisal costsIn order for cost to be capitalized in SE, there must be identifiable future benefit. IF an exploratory wwell has base oil reserves in an area requiring major capital expenditure to be classified as proved. In this case, the cost of drilling the exploratory well shall continue to be carried as an asset as long as 1. The well has found a sufficient quantity of reserves to justify its completion and 2. Drilling of the additional wells is under vogue or planned for the near future All other wells, sshall not be carried as an asset for more than one year following completion of drilling Post-balance Sheet Periodgenerally accepted accounting principles provisions that relate to information about conditions that existed at the balance sheet date or that became known after the end of the period but before the pecuniary statements are issued. If well is determined dry, capitalized costs are written off to dry hole expense If commercial reserves are found, the capitalized drilling costs are transferred to the wells and equipment accounts All the capitalized costs of an exploratory well are typically reclassified as dry hole expense or as wells and related equipment Cost approval, budget and monitoringAFE- Authorization for expenditureCHAPTER 6Drilling And Development Costs- US SEDevelopment costs- costs incurred to obtain access to proved reserves and toprovide facilities for extracting, treating, gathering and storing the oil and gas. More specifically, development costs, including depreciation and applicable operating costs of su pport equipment and facilities and other costs incurred to Gain access to and prepare well locations for drilling, including surveying, draining, road building, etc Drill and equip developmental wells, including costs of platforms Acquire, construct and install production facilities such as lease flow lines, separators, etc Provide improved recovery systemsDevelopment well- well drilled within the proved area of an oil or gas reservoir to the prudence of a stratigraphic horizon known to be productive Service well- completed for the purpose of supporting production in an existing field. Development type stratigraphic well- stratigraphic test well drilled in a proved area Capitalization of Development-Related GG Exploration CostsRequires capitalization of GG in development activities. Unless it is performed on a development land area but to an unknown structure- expensed. If 3d seismic is being used to study the reservoir and perhaps where addition development wells should be drilled , theoretically the cost should be capitalized to the field as development cost. OverheadAs a general rule, all GA is expensed, however where the company has a defined method for allocation is permitted to capitalize these costs as part of development Capitalization of Depreciation of Equip and FacilitiesDepending on nature, costs can be expensed or capitalizedCapitalization of Financing CostsCapitalization of Interest requires that a portion of interest costs incurred during the construction phase of assets should be capitalized as a part of the cost of the self-constructed asset. Interest capitalization only applies to qualifying assets 1. Assets that are constructed or otherwise produced for an enterprises own use 2. Assets intended for sale or lease that are constructed or otherwise produced as discrete projects (ships or real estate developments) Amount to interest to capitalize- the portion ofinterest costs incurred during the period when the asset is being constructed that co uld have been avoided if the spending on the asset had not been made. Capitalization period shall begin when 3 conditions are met Expenditures for asset have been madeActivities that are necessary to get the asset ready for its intended use are in progress Interest cost is being incurred at once production begins- depreciate capitalized costsSole Risk or Carried InterestsIf an asset requires a period of time in which to carry out the activities necessary to function it to that condition and location, the interest cost incurred during that period as a result of expenditures for the asset is a part of the historical cost of acquiring the asset. CHAPTER 9Production CostsCosts of labor to operate the wells and related equipment and facilities Repairs and maintenanceMaterials, supplies, and fuel consumed and services utilized in operating the wells and related equipment and facilities proportion taxes and insurance applicable to proved properties and wells and related equipment and fac ilities Severance taxesDepreciation, depletion and amortizationAccounting for Production CostsAll costs relating to production activities, including workover costs incurred alone to maintain or increase levels of production from an existing completion interval, shall be charged to expense as incurred. An expenditure that enhances original performance of the well should be capitalized Materials and supplies- capitalize if used in drilling or development. If used in repair or maintenance, they should be expensed. Recompletions- typically involve entering an existing well and deepening or plugging back in order to achieve production in a new formation or a zone in an existing formation. In a currently or previously producing formation or zone should be treated as an expense since the purpose is to depositproduction without an increase in commercial reserves If the objective is to develop reserves in a new formation or find new reserves, the activity would be new drilling. (drilling c osts could be exploratory or development rather than production) Costs should then be capitalized or expensed depending on SE or FC and on outcome of drilling Taxes (severance or production) should be expensed as production costs Crude Oil Production1 Barrel = 42 gallons of oil at 60 degrees FAPI gravity (measure of density) of oil = the higher, the lighter the oil All crude contains BSW- basic sediments and waterDisposition outright sales, admit supply, indirect supply, exchanges, fraccers, or oil used in operations Gas measurementMeasurement in mcf is affected by temperature., compact, compressibility, gravity etc Standard pressure is 14.73 pounds per square inch at 60 degrees Fahrenheit Pre AcquisitionAcquisitionExploratoryDevelopmentProductionList the four Oil Gas Agreements used on a worldwide basis and describe each one.1. US Domestic lease agreement- an oil and gas lease grants to the oil and gas company the right and obligation to operate a property. This includes the rig ht to explore for, develop and produce oil and gas from the property and also obligates the company to pay all costs. ( lodge is a working interest owner). All costs, all risk. Payment of a signature bonus to mineral rights owner or a royalty.2. Concession agreement- encountered in operations outside the united states where the mineral rights owner is the local government. Sometimes the government is involved with a joint working interest. Payment of a bonus by the oil company to the government at the time the contract is signed. Payment of a royalty to the government. Responsible for paying all of the costs incurred in developing.3. Risk service agreement- oil companies erform workovers aimed at restoring or stimulating production including application of current technology to currently producing fields. Bonus to national government at contract signing. Government retains ownership of reserve. Oil company incurs all costs and risks. Operating and capital costs incurred are recover ed through payment of operating and capital fees. Government may participate inoperations as a working interest owner.4. Production Sharing contracts- companies obtain the rights from the government to explore for, develop and produce oil and gas. Company pays bonus to national government at contract date. Pays royalties to government. Government maintains ownership of reserves. Companies incur all risk and costs. Company needed to spend a predetermined amount of money, which is recoverable from future production. 2.) Describe the life cycle (Phases) of an Oil Gas Project. Include the Accounting discussion (ie. Successful Efforts or Full Cost Pool) for each phase. 1. Pre-license prospecting- geological evaluation of relatively large areas before acquisition of petroleum rights. Analyzing GG data.Successful Efforts (SE) MethodThe fiscal Accounting Standards Board (FASB) has issued FASB Statement No. 19 dealing with the successful efforts method. Under the SE method, costs incurred in searching for, acquiring, and developing oil and gas reserves are capitalized if they directly result in producing reserves. Costs which are attributable to activities that do not result in finding, acquiring, or developing specific reserves are charged to expense. The cost spunk for the SE method is a lease, field, or reservoir. The various types of costs are treated under the SE method as follows1. Acquisition Costs They are capitalized to unproven property until proved reserves are found or until the property is abandoned or impaired (a partial abandonment). If adequate reserves are discovered, the property is reclassified from unproven property to proven property. For tax purposes, acquisition costs are handled the same way except the cost cannot be partially written off as an impairment expense. The property must be abandoned before any cost may be written off.2. Exploration Costs They are recorded in two different ways, depending upon the type of costs incurred.a. Nondril ling Costs Examples of these type of costs are geological and geophysical (G G) costs, costs of carrying and retaining undeveloped properties, and dry hole and bottom hole contributions. These types of costsare expensed as they are incurred. For tax purposes, nondrilling costs are capitalized to the applicable property.b. Drilling Costs They are treated differently depending on whether the well drilled is classified as an exploratory well or a developmental well. An exploratory well is a well drilled in an unproven area. A developmental well is a well drilled to produce from a proven reservoir.1) If an exploratory well is a dry hole, the costs incurred in drilling the well are expensed. If the exploratory well is successful, the costs incurred in drilling the well are capitalized to wells and related equipment and facilities.2) The costs incurred in drilling developmental wells are capitalized to related equipment and facilities even if a dry hole is drilled.The costs associated wi th tangible well equipment and facilities are capitalized, regardless of the type of well drilled. For tax purposes, certain costs associated with such equipment are entitled for treatment as deductible IDC. Tax depreciation methods normally allow for a more accelerated rate of depreciation than arrest or financial depreciation. Also, book depreciation will be computed on 1-10the developmental dry holes and IDC which are capitalized for book purposes but expensed for tax purposes. Therefore, an M-1 adjustment will be required on the difference between the amount of book and tax depreciation.3. Production Costs These costs are expensed as incurred, which is the same treatment used for tax purposes. It should be noted, however, that many taxpayers erroneously expense overhead attributable to either acquisition or exploration activities as production costs. Overhead attributable to acquisition and exploration costs must be capitalized. 4. Depletion This usually requires an M-1 adjust ment. Although the cost depletion formula is the same for book and tax purposes, the amount for the basis used in the figuring of cost depletion will vary due to the difference in capitalization. In addition, many taxpayers will be allowed to use a largerpercentage depletion conclusionFull Cost MethodUnder the FC method, all costs incurred in exploring, acquiring, and developing oil and gas reserves in a cost pore are capitalized. Geological and geophysical (G G) studies, successful and unsuccessful, are capitalized for book and financial purposes. For tax purposes, successful G G costs are capitalized and unsuccessful G G costs are expensed. An M-1 adjustment is required for the amount of unsuccessful G G costs expensed. Delay rental costs are capitalized for book and financial purposes.Exploratory dry hole costs are capitalized for book and financial purposes. For tax purposes, all dry hole costs (exploratory or developmental) are capitalized unless the taxpayer elects to e xpense them. Since most taxpayers expense these costs for tax purposes, an M-1 adjustment is required. Impaired or abandoned property costs remain capitalized in the cost center for book and financial purposes. For tax purposes, no deduction is allowed unless a property is totally worthless. An M-1 adjustment is required only when an abandonment is claimed for tax purposes.General and administrative costs which are not associated with acquisition, exploration, and development activities are expensed. However, overhead that can be associated with acquisition, exploration, and development activities is capitalized. The costs are handled the same way for tax purposes. Depletion usually will require an M-1 adjustment. In many instances, taxpayers may be able to claim a larger percentage depletion deduction in lieu of cost depletion. Even where cost depletion is claimed for book and financial purposes because of the different capitalization rules, the amount of cost depletion allowable w ill vary.