Learning Assessment Essay

In classrooms where assessment for learning is practiced, students know at the outset of a unit of study what they are expected to learn. At the beginning of the unit, the teacher will work with the student to understand what she or he already knows about the topic as well as to identify any gaps or misconceptions (initial/diagnostic assessment). As the unit progresses, the teacher and student work together to assess the student’s knowledge, what she or he needs to learn to improve and extend this knowledge, and how the student can best get to that point (formative assessment). Assessment for learning occurs at all stages of the learning process. In past decades, teachers would design a unit of study that would typically include objectives, teaching strategies, and resources. An evaluation component—the test or examination—may or may not have been included as part of this design (Cooper, 2006). The student’s mark on this test or exam was taken as the indicator of his or her understanding of the topic. Assessment for learning †¢comprises two phases—initial or diagnostic assessment and formative assessment †¢assessment can be based on a variety of information sources (e.g. , portfolios, works in progress, teacher observation, conversation) †¢verbal or written feedback to the student is primarily descriptive and emphasizes strengths, identifies challenges, and points to next steps †¢as teachers check on understanding they adjust their instruction to keep students on track †¢no grades or scores are given – record-keeping is primarily anecdotal and descriptive †¢occurs throughout the learning process, from the outset of the course of study to the time of summative assessment Assessment as learning †¢begins as students become aware of the goals of instruction and the criteria for performance †¢involves goal-setting, monitoring progress, and reflecting on results †¢implies student ownership and responsibility for moving his or her thinking forward (metacognition) †¢occurs throughout the learning process Assessment of learning †¢assessment that is accompanied by a number or letter grade (summative) †¢compares one student’s achievement with standards †¢results can be communicated to the student and parents. †¢occurs at the end of the learning unit Evaluation †¢judgment made on the basis of a student’s performance Diagnostic assessment (now referred to more often as â€Å"pre-assessment†) †¢assessment made to determine what a student does and does not know about a topic assessment made to determine a student’s learning style or preferences used to determine how well a student can perform a certain set of skills related to a particular subject or group of subjects †¢occurs at the beginning of a unit of study. †¢used to inform instruction:makes up the initial phase of assessment for learning Formative assessment †¢assessment made to determine a student’s knowledge and skills, including learning gaps as they progress through a unit of study †¢used to inform instruction and guide learning †¢occurs during the course of a unit of study †¢makes up the subsequent phase of assessment for learning Summative assessment †¢assessment that is made at the end of a unit of study to determine the level of understanding the student has achieved †¢includes a mark or grade against an expected standard.

Effects of Hormones in Our Food

In 2006 our world’s human population was approximately 6. 7 billion. It is projected to increase to 9. 2 billion by 2050. With this many people in the world you need a substantial amount of food to feed them. But, this leads to a problem in the food industry. Animals do not grow fast enough in order to meet these high demands. In order to compensate for the lack of supply of food the farmers need to somehow make their animals grow faster. For the solution they introduced the use of hormones. These hormones include estradiol, progesterone, testosterone, zeranol, trenbolone acetate and melengesterol acestate. Some of these hormones are found naturally in humans and some are synthetic growth promoters. But, is it safe for these foods to be consumed by people; and do they have any effects on our bodies? First, let’s define the term hormone. Hormones are chemicals that are produced naturally by our bodies and in the bodies of animals. They are released into our blood by the organs that produce them and they travel to different parts of the body. They affect body functions such as growth, development and reproduction. So how are these hormones beneficial to food producers? Well, they improve the meat quality, increase feed efficiency, reduce costs for producers, increase slaughter time and increase animal growth cycles; to name a few. Let’s take a closer look at the specific hormones used in this industry. Estradiol, in the human body, is a form of estrogen, a female sex hormone produced by the ovaries. Estradiol is used to treat symptoms of menopause, prevention of osteoporosis, replacement of estrogen in women with ovarian failure and sometimes used as a cancer treatment. Progesterone is used to cause menstrual periods in women. It is also used to prevent overgrowth in the lining of the uterus. Testosterone is a sex hormone that is produced in male testicles. It is used to treat conditions in males such as delayed puberty, impotence, or other hormonal imbalances. Is it also used in women to treat breast cancer that has spread to other parts of the body. Zeranol is a potent nonsteroidal growth promoter that mimics many of the effects of estradiol. It is used extensively in the United States and Canada to promote rapid and more efficient growth rates in animals. Trenbolone Acetate is a potent androgen that produces very strong anabolic activity. It is primarily used to buildup muscle mass. Melengestrol acetate is a synthetic progestin used primarily for the suppression of estrus in heifers; it also helps animals to gain weight faster and limit the amount of feed eaten. Yes, all these hormones prove to be beneficial to producers in many ways. But, our society today is focused on eating at fast food restaurants and eating lots of meat products. These hormones used are usually still detectable in the meat that we consume. Now ask yourself; how much meat do you eat in a week? A month? A year? Think about how much of those hormones you are ingesting into your body. Yes, they are at low levels but if you eat these products constantly on a regular basis your body is being exposed to a high amount of these hormones which can alter your body functions. For example, according to the National Toxicology Program at the National Institutes of Health, estradiol and progesterone are considered probable carcinogens. Estrogen has been linked to breast cancer in women and testosterone with prostate cancer in men. Progesterone has been found to increase the growth of ovarian, breast and uterine tumors. Expert D. Lindsey Berkson, author of Hormone Deception, worry that hormones in food could be at least partly responsible for early puberty. The average age for a girl’s fist period is now between 12. 5 to 12. 9 for Caucasian girls and around 12. 2 for African American girls; which are significantly younger than previous years.

As Ict

txt, haway_practice. txt This scenario should be used for the purposes of preparing candidates for the examination. This copy must not be taken into the examination. The information contained in the scenario will be included in the examination paper. Further details are in the Instructions of the Conduct of Examinations (ICE), available from the Edexcel website for this qualification. Edexcel will not accept any request for special consideration should candidates be given the incorrect scenario for the examination they are sitting. Turn over W41049A Â ©2013 Pearson Education Ltd. 6/ *W41049A* Scenario Havering Whitecaps Maddy Wright and Katy Parrish have supported Havering Whitecaps since their boyfriends played for the team. Their boyfriends’ careers and the teenage romances are now very much in the past but their support of the team remains as strong as ever. Until 15 years ago the Whitecaps were a struggling non-league team with little support. There were times, on wet and cold November afternoons, when Maddy and Katy were the only supporters. In 1999 a magical thing happened to the Whitecaps. At that time the team’s position, both in football terms and financially, was perilous to say the least. However, a financial backer appeared in the form of Harold Adenyi. Harold had studied at the local college and even played a few games for the Whitecaps. His progress as a footballer was hampered by a lack of ability. He gave up on a career as a footballer to concentrate on what he was good at, which was IT and mathematics. He made a large amount of money by creating an online accountancy website called lesstax. com. Harold was looking for things he could offset against a huge tax bill and a loss-making football club seemed to be a good start. He bought the Whitecaps from the previous owners for ? 1 and immediately started to spend money on it. Harold’s flair for business meant that the loss-making football club did not stay loss-making for long. Harold signed a talented former football league manager and with his advice, spent money on players who all turned out to be good investments. The way the manager had the team playing soon started to increase its fan base, so Harold built a new stadium. The team continued to be successful and the new stadium was soon filled at every match, putting the club on a healthy financial footing. Financial success and playing success went hand-in-hand and, in 2001, Havering Whitecaps was elected to the Football League. After a few seasons, when the Whitecaps struggled to establish themselves, there followed a eriod of gradual success including promotion to the 1st Division and two years later the Championship. Last season the Whitecaps won the Championship and are currently looking forward to their first season in the Premier League. Throughout this period of development, Maddy and Katy have been screaming encouraging words to their team (and the occasional discouraging one to the opposition) and they have hardly missed a match. It was inevitable that as the Whitecaps’ two most dedicated supporters they would become the chairman and secretary of the supporters’ club. One of their main tasks is to organise away trips for fans. This involves buying the tickets, booking the coaches and deciding what to charge for the ticket and transport packages. With 14,678 registered supporters, organising the away trips is not an easy task. With the possibility of over 400 coaches travelling to an away match, the number of transport firms the pair could use was limited. Since the Whitecaps were promoted to the Championship Maddy and Katy have used ‘Rubicon Transport’ whose rates are reasonable and who can supply enough coaches on a match day. 2 W41049A Rubicon charge a fixed sum of ? 350 per coach, plus a ? 1. 50 fuel surcharge for every 100 miles travelled. In addition, Rubicon’s regulations state that a driver cannot be in charge of the coach for more than 9 hours a day. Should the whole trip last more than 9 hours (including the match time) a second driver would be required. There is a charge of ? 75 for the second driver. Premier League ticket prices vary greatly and Maddy has been quoted a range of prices varying between ? 30 and ? 54 by the Premier League clubs. Maddy and Katy do not need to make an overall profit. Their main aim is to get as many fans as possible to away matches. Although they can afford to make a loss on individual trips, they cannot afford to make a loss overall. Therefore an accurate prediction of the number of people who will want to go to a particular match is vital. They are also aware that more people will want to go to some matches than others. To help find out how many people are likely to go to each match they ran an online survey. This was completed by 94% of their registered supporters. To make data analysis easier, Katy has classified the teams as shown in the table. EG Teams fighting for European glory MT Mid-table teams RD Teams likely to be involved in the relegation dogfight PR Newly promoted teams In addition to the classification of the team, she found that other things affect the number of people likely to go to away matches. Fewer people would go if the match was played on a weekday rather than a Saturday (or Sunday). The longer the travelling time, the fewer supporters were prepared to travel. Finally, the overall cost of the package would discourage some from attending certain matches. W41049A 3 Turn over Description of the model Maddy and Katy have to be as accurate as they can when setting the prices as they don’t need to make a profit but cannot afford to make a loss. Maddy and Katy need a model to help them decide on prices. Therefore, Maddy has persuaded her brother Kieran, who works in IT, to create a model. Kieran wanted to make the model reusable so that he could sell it to other supporters’ clubs. Unfortunately, before he could finish the model, the company Kieran worked for sent him to Dubai on a three-year contract. Maddy has asked you to complete the model and use it to suggest prices for the next season’s away matches. Kieran has left you these notes. Worksheet Description Teams This is the worksheet that will be used to set the package prices. I have listed the teams in the Premier League along with Katy’s classifications. For ease of viewing I have included information from other worksheets and have calculated the total costs, revenue and profit. There is a profit for each trip and a total profit for the season. The worksheet will also calculate the total number of supporters going to away matches. Cell B2 contains a drop-down box to choose the team you support. Fixtures This worksheet is a calculated page which lists the dates of the home and away fixtures. Lookups This worksheet contains a number of lookup tables. There are two blank areas, these will contain the fixture information provided by the Premier League. There are other tables to look up the day of the week, the likely support based on the teams’ classification, the number of registered supporters and the ticket costs for the various clubs. Distances, Times These worksheets contain the distances between the grounds and the average times it would take a coach to travel those journeys. I got these from a very helpful man at the RAC. Customer This worksheet is incomplete. Once completed it will predict the number of supporters who would travel to each away match. This is based on the number of registered supporters and then adjusted according to the home team classification, then package price and finally the travel time. I haven’t finished the analysis of the survey yet so I cannot put in formulae to take into account the travelling time and the overall cost. A friend of mine is doing the analysis for me and he will forward the results to you as soon as he has them. Transport In this worksheet I calculate how many coaches are needed, the cost per coach and the overall transport cost for the trip. Transport Rates In this worksheet I have entered the transport rates as quoted by Rubicon Transport. I hope you find it easy to understand my notes. Good luck completing it. Kieran Wright 4 W41049A Some cells in the model are password protected. Should you wish to experiment with the model, the password is edexcel. Be aware that if you change the contents of any protected cell the model may not work. Please note that the Football League and Premier League referred to in this scenario are fictitious. W41049A 5 As Ict txt, haway_practice. txt This scenario should be used for the purposes of preparing candidates for the examination. This copy must not be taken into the examination. The information contained in the scenario will be included in the examination paper. Further details are in the Instructions of the Conduct of Examinations (ICE), available from the Edexcel website for this qualification. Edexcel will not accept any request for special consideration should candidates be given the incorrect scenario for the examination they are sitting. Turn over W41049A Â ©2013 Pearson Education Ltd. 6/ *W41049A* Scenario Havering Whitecaps Maddy Wright and Katy Parrish have supported Havering Whitecaps since their boyfriends played for the team. Their boyfriends’ careers and the teenage romances are now very much in the past but their support of the team remains as strong as ever. Until 15 years ago the Whitecaps were a struggling non-league team with little support. There were times, on wet and cold November afternoons, when Maddy and Katy were the only supporters. In 1999 a magical thing happened to the Whitecaps. At that time the team’s position, both in football terms and financially, was perilous to say the least. However, a financial backer appeared in the form of Harold Adenyi. Harold had studied at the local college and even played a few games for the Whitecaps. His progress as a footballer was hampered by a lack of ability. He gave up on a career as a footballer to concentrate on what he was good at, which was IT and mathematics. He made a large amount of money by creating an online accountancy website called lesstax. com. Harold was looking for things he could offset against a huge tax bill and a loss-making football club seemed to be a good start. He bought the Whitecaps from the previous owners for ? 1 and immediately started to spend money on it. Harold’s flair for business meant that the loss-making football club did not stay loss-making for long. Harold signed a talented former football league manager and with his advice, spent money on players who all turned out to be good investments. The way the manager had the team playing soon started to increase its fan base, so Harold built a new stadium. The team continued to be successful and the new stadium was soon filled at every match, putting the club on a healthy financial footing. Financial success and playing success went hand-in-hand and, in 2001, Havering Whitecaps was elected to the Football League. After a few seasons, when the Whitecaps struggled to establish themselves, there followed a eriod of gradual success including promotion to the 1st Division and two years later the Championship. Last season the Whitecaps won the Championship and are currently looking forward to their first season in the Premier League. Throughout this period of development, Maddy and Katy have been screaming encouraging words to their team (and the occasional discouraging one to the opposition) and they have hardly missed a match. It was inevitable that as the Whitecaps’ two most dedicated supporters they would become the chairman and secretary of the supporters’ club. One of their main tasks is to organise away trips for fans. This involves buying the tickets, booking the coaches and deciding what to charge for the ticket and transport packages. With 14,678 registered supporters, organising the away trips is not an easy task. With the possibility of over 400 coaches travelling to an away match, the number of transport firms the pair could use was limited. Since the Whitecaps were promoted to the Championship Maddy and Katy have used ‘Rubicon Transport’ whose rates are reasonable and who can supply enough coaches on a match day. 2 W41049A Rubicon charge a fixed sum of ? 350 per coach, plus a ? 1. 50 fuel surcharge for every 100 miles travelled. In addition, Rubicon’s regulations state that a driver cannot be in charge of the coach for more than 9 hours a day. Should the whole trip last more than 9 hours (including the match time) a second driver would be required. There is a charge of ? 75 for the second driver. Premier League ticket prices vary greatly and Maddy has been quoted a range of prices varying between ? 30 and ? 54 by the Premier League clubs. Maddy and Katy do not need to make an overall profit. Their main aim is to get as many fans as possible to away matches. Although they can afford to make a loss on individual trips, they cannot afford to make a loss overall. Therefore an accurate prediction of the number of people who will want to go to a particular match is vital. They are also aware that more people will want to go to some matches than others. To help find out how many people are likely to go to each match they ran an online survey. This was completed by 94% of their registered supporters. To make data analysis easier, Katy has classified the teams as shown in the table. EG Teams fighting for European glory MT Mid-table teams RD Teams likely to be involved in the relegation dogfight PR Newly promoted teams In addition to the classification of the team, she found that other things affect the number of people likely to go to away matches. Fewer people would go if the match was played on a weekday rather than a Saturday (or Sunday). The longer the travelling time, the fewer supporters were prepared to travel. Finally, the overall cost of the package would discourage some from attending certain matches. W41049A 3 Turn over Description of the model Maddy and Katy have to be as accurate as they can when setting the prices as they don’t need to make a profit but cannot afford to make a loss. Maddy and Katy need a model to help them decide on prices. Therefore, Maddy has persuaded her brother Kieran, who works in IT, to create a model. Kieran wanted to make the model reusable so that he could sell it to other supporters’ clubs. Unfortunately, before he could finish the model, the company Kieran worked for sent him to Dubai on a three-year contract. Maddy has asked you to complete the model and use it to suggest prices for the next season’s away matches. Kieran has left you these notes. Worksheet Description Teams This is the worksheet that will be used to set the package prices. I have listed the teams in the Premier League along with Katy’s classifications. For ease of viewing I have included information from other worksheets and have calculated the total costs, revenue and profit. There is a profit for each trip and a total profit for the season. The worksheet will also calculate the total number of supporters going to away matches. Cell B2 contains a drop-down box to choose the team you support. Fixtures This worksheet is a calculated page which lists the dates of the home and away fixtures. Lookups This worksheet contains a number of lookup tables. There are two blank areas, these will contain the fixture information provided by the Premier League. There are other tables to look up the day of the week, the likely support based on the teams’ classification, the number of registered supporters and the ticket costs for the various clubs. Distances, Times These worksheets contain the distances between the grounds and the average times it would take a coach to travel those journeys. I got these from a very helpful man at the RAC. Customer This worksheet is incomplete. Once completed it will predict the number of supporters who would travel to each away match. This is based on the number of registered supporters and then adjusted according to the home team classification, then package price and finally the travel time. I haven’t finished the analysis of the survey yet so I cannot put in formulae to take into account the travelling time and the overall cost. A friend of mine is doing the analysis for me and he will forward the results to you as soon as he has them. Transport In this worksheet I calculate how many coaches are needed, the cost per coach and the overall transport cost for the trip. Transport Rates In this worksheet I have entered the transport rates as quoted by Rubicon Transport. I hope you find it easy to understand my notes. Good luck completing it. Kieran Wright 4 W41049A Some cells in the model are password protected. Should you wish to experiment with the model, the password is edexcel. Be aware that if you change the contents of any protected cell the model may not work. Please note that the Football League and Premier League referred to in this scenario are fictitious. W41049A 5

Employee resourcing for factory relocation.HRM Essay

Employee resourcing for factory relocation.HRM - Essay Example As the company face threats by some other upcountry companies which manufactured the same products with low cost, the Hertfordshire Shelving Systems Private limited was in self defense to keep up its market share and to retain its regular customers as well as to keep up the confidence and to consolidate the business. As the low cost furniture and shelves manufactures entered the market of Watford, a town on the outskirts of London and they dented the market of Hertfordshire Shelving Systems, the management has been forced to protect its existence in maintaining the market stature. In this process the company had to follow some methods and it totally had to change the work culture and working atmospheres. The work place also had to be changed totally into a new look and the management planned to improve the performance of the company by implementing cost cutting methods and to maintain constant profits as the new products hit the market with low price. While the company is facing such problems it has to reorganize and has to change the lay out of the production policy. Two production plants one in Watford which is around one 110 thousand square feet and the second one is in Devon with 20 thousand square feet need relocation or changes. Here there is a problem regarding the areas of the production plants. ... 1 Being Gracious The first thing in relocating is to vacate the unit from the present site. While vacating the site of the old unit, the existing land owner may not be friendly to the management. So the management of the organization should remember that they have to maintain good relation with the previous land lord /owner as well as with the new land lord. Good human relations help the management to be a good entrepreneur and improve business activities of the company. However, as the present sites of the units of the company are owned by the company, the fact is to find a new location that minimizes the transportation cost as well as employee resourcing. The next step is to understand the business partners to dominate the competitors. In understanding the business partners, the management has to be independent first and that independence regarding production and marketing can decide the relations with stakeholders as well as business partners. The responsibilities in the relocation should be share d between them to avoid deviations between them and the above aspects can be fulfilled when the management is independent in production and marketing activities. If there is dependence, there is a need of collaboration agreement that shares profits to the business partners as well as losses if any. The next step in relocation is about landed cost calculations. Shifting of the company results in expenditure to the management and correct planning about the relocation can minimize the expenses like the costs regarding water, power, transport, labor and taxes. As the all the above expenditures influence the company and its profits,

Race and Community Personal Statement Example | Topics and Well Written Essays - 1500 words

Race and Community - Personal Statement Example Racism in the United States of America, in my opinion, is not something that should surprise anybody. It is not because of any kind of ignorance of the government, it is because of the wide variety of people who inhabit this side of the world. When collection of this kind of variety is brought into a conflict, they are bound to form schemas and mental shortcuts that end up depicting in racial attitude towards certain race and community. Racism against many communities such as the African Americans was first evident in the political and law making bodies previously before the human rights associations intervened. It is now condemned on all levels; however, still practiced on many. Over the years, events have occurred, that have helped fuel the fury of racism in the minds and hearts of people all around the world. The situation is not different in the United States which boasts a sound political and culturally balanced system; a country that welcomes everybody. Since the acts of terrorism have been successful in creating a sense of terror in everybody around the world, the acts portraying racism against certain classes have aggravated. I, being a Muslim, can relate to the feeling of differentiation along the social and ethnic lines. Proud to be an American, I have also faced various racial interactions over my life. I have lived in this country for more than 10 years now; migrated here when I was 10 years old. Therefore, I have been fully exposed to the difference in attitudes of fellow American before and after the 9/11. The traumatic turn of events have altered the mind sets of the common American towards certain races and classes and sadly, my race is one of them. Even after being in a foreign country, I have been following the rules and guidance that Islam has prescribed about the wearing 'Hijab'. For those who don't know the exact interpretation, it has its tangible and intangible aspects. The tangible aspects are covering the parts of the body including the hair, that make a women look beautiful in the eyes of others. The intangible part extends to the fact that with the covering should accompany the morality, modesty and privacy. Post the 9/11 events, I did not face many problems; did not feel eyes following me wherever I went, be it a restaurant or my educational institution. I can call myself a modern Muslim girl, who under the limits prescribed by the 'hijab', wore western clothes such as jeans and t-shirts which were considered taboo by many in my society. However, my community had always been very supportive of it. Many Muslim residing in my vicinity did follow hijab, a considerable number did not. As the Indians and Sikhs are also be longing from the same geographical location South Asia, without the hijab, we all looked the same. We congregated, celebrated our differences with great fervor. The Hindus celebrated the Eid with us; the Diwali was equally celebrated by all. This behavior was not confined to members of our community. We had almost Black Americans, Hispanics; all integrating and celebrating different occasions relating to the various back grounds that we were related too.9/11 changes the scenario of the world; the way people thought about others changed, the way people interacted changed, everything changed. This might sound a little clich but my friends outside the circle of Islam posed questioning looks at me about my dressing, their behavior towards me

The best parenting style Research Paper Example | Topics and Well Written Essays - 1750 words

The best parenting style - Research Paper Example Several studies discovered that parenting style can affect the personalities and behaviors of their children (Evans, 2012; Baldwin, McIntyre, & Hardaway, 2007). To determine the best patenting style, a number of secondary sources and one primary source have been used. In several cases, the best parenting style is authoritative parenting, although other factors, including culture, family dynamics, and children’s traits can affect the decision for choosing the style that fits the context and individualities of children. Authoritarian parents are not very good in raising happy, confident, sociable, and high-achieving children. These parents integrate high control with low warmth or parental involvement (Kail & Cavanaugh, 2010, p. 250). They want to nurture the values of hard work, compliance, and discipline among their children (Kail & Cavanaugh, 2010, p.250). Clinical psychologist Block described that authoritarian parenting focuses on maintaining control and authority (personal communication, October 20, 2012). She stated: â€Å"[Authoritarian parents] use their authority to control their children. They make rules that are explained through the need to be obedient to authority† (personal communication, October 20, 2012). She explained that authoritarian parents are strict and demanding because they expect their children to act as adults. Their punishment tends to be physical and punitive: â€Å"They punish children who do not follow their rules, sometimes through spanking them† (B. Clock, personal communication, October 20, 2012). Furthermore, authoritative parents rarely show warmth toward their children because â€Å"many think that warmth will make their children weak† (B. Clock, personal communication, October 20, 2012). Authoritarian parents think that control and less emotional interaction is the best way to raise children. Kail and Cavanaugh (2010) noted from their review of studies that authoritarian parents raise children who tend to be unhappy and overly aggressive, while permissive parents tend to have children with poor self-control and are very impulsive. Block explained that the children of authoritarian parents can have extreme behaviors (personal communication, October 20, 2012). On the one hand, some are â€Å"rebellious and have been involved in alcohol and drug abuse† (B. Clock, personal communication, October 20, 2012). Some have developed â€Å"bullying behaviors† (B. Clock, personal communication, October 20, 2012). On the other hand, others are very â€Å"obedient and efficient in following rules† (B. Clock, personal communication, October 20, 2012). Block underlined that they follow because of â€Å"fear for punishment, and not because they believe that it is right† (personal communication, October 20, 2012). Happiness is elusive too: â€Å"I have interviewed these children and none of them are happy. They may project high self-esteem, but they are very uncert ain in discussing their goals and identity† (B. Clock, personal communication, October 20, 2012). Hence, children of authoritarian students are not always happy and successful in their chosen fields, probably because of their reaction to their parents’ authoritarian control on their lives. Permissive parents may be too lenient, although they can raise self-assured and disciplined students too. Permissive parenting has little rules and demands; these parents are very responsive to their children’s emotional needs (Shaffer, 2009, p. 378). The idea is to

Unit 2 Public Demand for Medical Care and Health Insurance in the Essay

Unit 2 Public Demand for Medical Care and Health Insurance in the United States - Essay Example This measure provides an indication of the magnitude of cause specific mortality in a population (National statistics, 2011). The measure, however, underestimates the prevalence of deaths within a given population. Unadjusted mortality rates among groups sometimes is misleading especially in a case where the age distributions of the population at risk are different. This misleading report highly affects the planning of healthcare and decision making due to underestimated mortality in a population (Danver, 2010). Chronic diseases that include heart diseases has been a major cause of deaths in this state. The disease had higher adjusted mortality rates than the national average (National statistics, 2011). According to CDC heart diseases had leading causes of deaths.84% of the deaths occurred to people aged 65 years and above while 43% of the deaths occurred to people aged 85 years and above. The age adjusted mortality 3.32 which is slightly higher than the national average which stand at 3.01 (Danver, 2010). The rate is higher due to the unhealthy lifestyles of the people of this state. To solve the problem many factors come into play, organizational factors like schools and faith based organizations to influence and support health behavior change, Community factors that involve self-initiated programs to live healthy and health policies that favorably influence prevention of chronic diseases (Bluelow, 2010). Search Engine - Web - Seivo Web Search Engine. (n.d.). Search Engine - Web - Seivo Web Search Engine. Retrieved April 15, 2014, from

Land Law Essay Example | Topics and Well Written Essays - 3000 words - 3

Land Law - Essay Example In addition, equitable interests bound persons other than bona fide purchases of the estate for value without any notice of equitable rights3. However, Law of Property Act 2002 outlines certain legal rights such as leases for more than seven years that require registration and that will bind the purchaser of the land. Covenants, easements and estate contracts need registration; otherwise, the purchaser will not be bound regardless of whether he had knowledge of such interests. However, the right of beneficiaries under trust is overreaching thus is subject to doctrine of notice4. Estates and tenures stem from common law that dominated the early English law system that eventually evolved to Royal courts in terms of common pleas and exchequer. However, writs of the courts led to injustice in certain cases and principles of equity emerged based on conscience. Equity would prevail over common law in cases of conflict. For instance, common law courts refused to recognize the right of beneficiaries under trust land since it is only the trustees who had legal rights to the land unlike courts of equity that fully recognized the right of beneficiaries to the property5. In this case, equitable rights were not enforceable against a bona fide purchaser of a legal estate for value without any notice of any other attached claim to the estate. On the other hand, common law acts in rem and is enforceable against anybody ‘good against the whole world’ on all legal estates and interests6. According to land law, a bona fide purchaser for value is an innocent party who purchases property without any notice of any other party’s claim to the land. The bona fide purchaser must acquire the land for value rather than being a beneficiary to the land. In this case, the purchaser can acquire title to the land despite the competing claim from other interested parties7. A purchaser

Case Study Wk7 Essay Example | Topics and Well Written Essays - 750 words

Case Study Wk7 - Essay Example i.e 1,000,000. The duration of the television campaign will be one month, three times a week, shown before the most preferred shows like soap operas, the newspaper campaign will last one month, it will appear on Sunday newspapers, the magazines campaign will last one month and the print advertisement will appear to men and women magazines, the radio spots campaign will last 22 days and it will appear during the afternoon news and finally, the billboards campaign will last 23 days and it will be shown on the main roads of the city. The goals of the media campaign will be reaching as many people of the targeted audience as possible. Therefore radio and TV as well as newspapers and magazines are used. The main focus will be on the first three months of the year since it is the period when people decide to buy more clothes (sales period). The targeted groups watch mass media. The print advertisements in the magazines will be set in the last page whereas in the newspapers the print advertisements will be set at the life style section. Television spots will be shown before soap operas and radio spots will be played during the afternoon news when most of the people are on the road. Spot Thompson is the advertising company that provides the company with useful statistics regarding the target groups. The statistics concern the TV and Radio shows that the target audience prefers the newspapers and magazines that it reads etc. The media plan is based on the date that Spot Thompson has provided to the

A Uniformed Education Essay Example for Free

A Uniformed Education Essay Even though it is believed that students need to make life decisions based on their own standards, instead of the procedures and guidelines set for them, and that this is vitally critical for them as they grow into adults. Uniforms are a good idea as it causes students to focus on their academics and learning rather than on latest fashions or what the next student is wearing, also to respect themselves, their instructors and each other. Students are more likely to feel safe in schools with uniforms and they are also more inclined to attend classes and perform better academically. Faculty members in an inquiry believed that uniforms increased the learning climate by reassuring morality amongst students, augmenting the communication between teachers and students and bettering the administration of discipline. Many school officials agree that wearing uniforms helps decrease bullying and student detachment, and many educators are convinced that school uniforms increase students ability to thrive in the classroom. As Huss (2007) states, School uniforms are tangible; they are seen as a concrete and visible means of restoring order to the classrooms. Uniforms cause change in appearance and performance while in class. First, students are more likely to feel safe in schools with uniforms and they are also more inclined to attend classes and perform better academically. Students perform better academically when they feel safe and are not threatened in school. There has been a lot of scrutiny concerning school safety, due to the increased activity and violence of gangs in schools. After taking note of these actions (increased violence and gang presence) officials are always considering ways to establish the security of the students and the faculty. King (1998) states, Those who fear for their safety in school or on the way to school may not learn effectively, and they may turn to truancy as a viable alternative to facing daily threats of violence. School safety, a  more disciplined student and stu dent learning is believed to be the outcome if school uniforms would be enforced. Wearing school uniforms helps a school limit the wearing of gang colors, theft and school violence. Enforcing school uniforms should be taken seriously considering the ability of them making a student feel secure and safe to learn. When uniforms are required and worn it makes it easy to identify those that are not from the school or that are actually out of uniform by wearing regular street clothes. Students from schools where uniforms were required reported they did feel more safe and compelled to be concerned more about their education and succeeding in the classroom than to have to identify who was a member or which gang from day to day. King (1998) states, Approximately one in four students reports worrying about becoming a victim of crimes or threats at school, and one in eight reports having been victimized at school. The wearing of school uniforms should be expected in all schools and not just targeted areas; this would increase the true benefit of wearing uniforms in our educ ation system. Creating a system where uniforms are worn in all schools would limit the thought of a school that actually has a uniform policy in place as being considered a bad school or unsafe to send a child. Uniforms should not be associated with a schools safety and or truancy problems. The safety of our children should be a priority every day. Additionally, teachers in a study believed uniforms enriched the schooling climate by stimulating morality amidst students, augmenting the interactions between the teachers and students and bettering control. Similarly, of the 5,500 principals surveyed as attendees of the National Association of Secondary School Principals annual conference in February 1996, more than 7-% believed that requiring students to wear uniforms to school would reduce violent incidents and discipline problems. Moreover, greater than 80% of Long Beach Telegram readers supported uniforms. (King 1998) â€Å"A school reported the effects of wearing uniforms and in the first year alone crime decreased by 36%, sex offenses by74% and physical fights among students by 51%.† (King 1998) Students have shown to behave at a higher standard when in uniform and it also has been reported to have an effect on the interaction between a teacher and student. When in uniform students mannerisms are different and they carry themselves in a higher regard. It is believed that both the students and teachers operate based on the way they are dressed. A school  official has been quoted as saying Students here understand why they are in school; Students work hard to complete their assignments; and Students in this school have fun but also work hard on their studies. (Murray, R. K. 1997) This in no way means that all students will act accordingly and excel academically, but it would assist in creating an environment where both students and teachers were appreciative of their school and more consi derate to each other. It is believed that teachers interact differently with students when they are clothed in a more uniformed manner. Students have also been noted as having better mannerism and more care in how they handle each other as well as the faculty. Finally, the most important reason uniforms are a good idea as it causes students to focus on their academics rather than on the latest fashions because â€Å"wearing uniforms helps students to get into learning mode and reminds them to respect themselves, their instructors and each other.† (Wade, K. Stafford, M. 2003) The administrators instantly point out that normally; purchasing school uniforms for a school year can cost between $80 and $90 per child, this cost is lower than what parents would spend when having to buy the designer clothing that a student desires. So, a student and parent would be better off purchasing uniforms financially which is looked at as a bonus in these economic times. Students in a school that requires uniforms are less likely to feel or receive peer pressure because of their lack of the designer clothing that other families may be able to afford. In a climate where uniforms are mandatory your family’s financial situation is not noticeable thus making it a more comfortable learning environment. A parent was quoted saying, â€Å"I know I spent less money and needed far fewer items of clothing for my children when they wore school uniforms.† (Walmsley, A. 2011) This also lessen the occurrence of the morning fights between parents and students as to what to wear for the day the selection is simple and minimal at the same time. At this age youths are at the point of attempt to find their own individuality and ideas of what suits them clothes wise be it baggy or tight jeans, cartooned t-shirts, and political clothing. Getting away from wearing those types of clothing and requiring a uniform causes the student to not focus on what someone is wearing but instead their schooling and academics which is way more important. Fashion should take a backseat when it comes to your education. A youths individuality can be expressed in other ways if shown  and at the same time there should be limits set on the possibilities of accessories worn with the uniforms. Students have been intensely wounded and or killed for their designer shoes, clothing and accessories. School uniforms are believed to cut down on these occurrences. Being dressed in a different manner has been shown to cause a different reaction in class and in a student’s day to day life. School climate has been shown to be related to student achievement as well as how students behave and feel about themselves, their school, and other individuals. Furthermore, positive school climate has been identified as a characteristic of an effective school. Given the significant impact of school climate on student achievement, practitioners should consider these new findings when considering implementing a school uniform policy as a means of improving school climate and student behavior. (Murray, R. K. 1997) Requiring uniforms in schools changes the climate and the reaction to learning significantly. Walmsley (2011) states, â€Å"Because students dress in uniforms, they’re reminded that their â€Å"job† is to be a student.† A uniform causes a different behavior and creates such a reaction in the students that their attitudes ch ange automatically. On some occasions students have even decided to opt out of the days allowed for â€Å"street clothes† after they have experienced a school uniform environment. When dressed in street clothes students tend to behave in a manner of â€Å"play† and not take their education as serious. Just as stated before when in uniform â€Å"they’re reminded that their job is to be a student,† it’s presenting them with the idea that during these hours you are expected to give your all and not limit yourself in anyway and behave in a more professional or sophisticated manner much like if they were going to an actual 9 – 5 job this behavior is expected from them. Indeed, while wearing a school uniform does not allow for self-expression some think that students should make choices in regards to life based on their own personal values instead of the precedent and governance chosen for them and this is important for their own well-being and development as they con tinue to grow up. Anderson (2002) states, â€Å"four basic reasons for promoting school uniforms: 1) enhanced school safety, 2) improved learning climate, 3) higher self-esteem for students, and 4) less stress on the family.† Uniforms are a good idea as it causes students to focus on their academics and learning rather than on latest fashions or what the next student is wearing because  wearing uniforms helps students get prepared and ready to learn and it reminds them that certain level of respect is required of them towards their instructors, themselves and the other students. The use and purchase of uniforms can also improve Schools should provide a safe environment for learning. Wearing uniforms could be considered a form of good discipline and causing students to learn and adhere to rules. Calling for uniforms in schools can reduce violence and propel our students into a better category academically in the world as a whole. The wearing of a school uniform may not resolve all or any of the problems that occur day to day in our schools now but there are some other benefits to wearing them and those benefits should be taken into account. (Lester 106-12) With classrooms today needing a more respect for teachers and each other wearing school uniforms can help with that. Conformity should be painless with uniforms being incorporated in our education system, as the guidelines are definite and straightforward. References Anderson, W. (2002). School Dress Codes and Uniform Policies. Policy Report. Washington, D.C.: Office of Educational Research and Improvement. ERIC document ED 471 528. Huss, J. A. (2007). The Role of School Uniforms in Creating an Academically Motivating Climate: Do Uniforms Influence Teacher Expectations? Journal of Ethnographic Qualitative Research, 131-39. King, K.A. (1998, January). Should school uniforms be mandated in elementary school? Journal of School Health. p. 32. Murray, R. K. (1997). The Impact of School Uniforms on School Climate. NASSP Bulletin, 81(593), 106-12. Wade, K., Stafford, M. E. (2003). Public School Uniforms: Effect on Perceptions of Gangs Presence, School Climate, and Student Self-Perceptions. Education and Urban Society, 35 (4), 399-420. Walmsley, A. (2011). What the United Kingdom Can Teach the United States About School Uniforms. Phi Delta Kappan, 92(6), 63-66.

History of Accounting Standards in the UK

History of Accounting Standards in the UK Accounting norms and standards, applicable for companies in the UK, emanate from the Companies Act, 1985, amended later by the Companies Act, 1989, and by subsequent statutory instruments. While the Companies Act lays down minimum reporting requirements, such as filing of accounts with the Registrar of Companies, other agencies like the Accounting Standards Board, (ASB) and the Institute of Chartered Accountants of England and Wales, (ICAEW) are responsible for laying down accounting standards, and for the development and regulation of the accounting profession. The ICAEW, the English and Welsh accountancy body for accountants and auditors plays a major role in controlling the accountancy profession, and the conduct of its members. Accounting standards, known as Financial Reporting Standards, (FRSs) are issued by the ASB and form the guidelines for preparation of accounting statements. The Generally Accepted Accounting Principles, known as UK GAAP, governed the preparation of accounts, in the UK, until 2005. Most countries, in the past, had their own national GAAPs, each being quite different from the other. The international initiative for harmonisation of accounting practice has led to the adoption of International Financial reporting Standards, (IFRSs) by all listed companies in Europe. Listed companies in the UK have to prepare accounting and financial statements, in line with IFRS requirements, from 2005. Unlisted companies can continue to prepare their accounting statements under UK GAAP, and can switch to IFRS standards with more comfort. Accounting methods, in the UK, have traditionally depended upon accepted accounting principles, rather than a body of rules. Accounting statements aim to â€Å"portray the nature of accounting entities operating in a free economy characterised by private ownership of property†, (Principles based or rule based accounting standards, 2006) and depend upon concepts like those of ownership, entity and funds. The objectives and concepts of accounting resulted in the establishment of widely accepted accounting principles, namely (a) cost principle, (b) revenue principle, (c) matching principle, (d) objectivity principle (e) consistency principle, (f) full disclosure principle, (g) conservatism principle, (h) materiality principle (i) uniformity principle and (j) comparability principle. (Riahi-Belkaoui, 2004) With time, these principles led to the development of techniques, and rules, to facilitate functioning, and ensure uniformity of treatment, on a large scale, by professionals an d companies. In the US, where accounting developed parallely to the UK, accounting standards were also based upon established principles. However, over time, the demands of the business environment in the US led to the creation of voluminous rules that dictated the preparation of accounting statements. The major reasons for this were easier enforceability, better comparability and consistency, usefulness in situations that were complex and needed sophisticated interpretation, control of earnings management and creative accounting, and resolution of inconsistencies in existing standards. While there is some truth in these assertions, (with rules undoubtedly developing because of the demands and challenges faced by the accounting and business fraternity), this enormous body of rules grew into a multi headed hydra that worked against the basic reasons that had necessitated their creation. The increasing complexity and sheer volume of successive rules led to their adherence becoming more important th an the underlying principles. This, in turn, led to a number of undesirable results including the development of a box ticking approach, the usage of the wording of rules, by unscrupulous manipulators, for window dressing and creative accounting, overloads and delays in preparation of accounting statements, delays in framing of new rules in response to changes in the marketplace, and the propensity for professionals to take refuge in rules rather than in representing difficult and uncomfortable realities. A significant body of opinion relates the numerous frauds that emerged in the US in the late nineties, and the early years of this century, notably the Enron and WorldCom episodes, to the rules based accounting system of the United States. Many experts feel that the accounting system of the UK, based upon adherence to accounting principles rather than rules, has helped in protecting the British economy from such disasters. Principle based accounting standards arise out of a conceptual and theoretical framework of transparency and simplicity with a hierarchical and overriding position of principles in the determination of accounting decisions. Principle based accounting requires three elements (a) overarching concepts, (b) principles that reflect these overarching concepts and (c) limited guidance. Guidances are necessarily limited, in principle based accounting, and apart from a small number of interpretations on major issues, are built in, by way of small explanations, in the standards themselves. Usage of this approach naturally requires much greater involvement and responsibility on the part of the directors of companies, as well as from professional accountants and auditors, and enjoins them to ensure the presentat ion of accounts in strict accordance with principles. The adoption of IFRS, since 2005, has led to the usage of new Financial Reporting Standards in the preparation of accounts in the UK. While some changes have been necessary, especially in the treatment of goodwill and other intangibles, the number of commonalities between UK GAAP and IFRS, (primarily because the IFRS also follows a principle-based approach) have helped in making the change smooth and trouble free. IFRS 1 illustrates the commonality shared by UK GAAP and IFRS on principles. The key principle behind IFRS 1 is full retrospective application of all IFRS, in force at the closing balance sheet date, for the first IFRS financial statements. It provides guidance in the use of hindsight and the application of several versions of the same standards. While it works on principles, with companies given significant flexibility in their reporting, it expects companies to maintain transparency and achieve comparability. The principle-based approach is also the base for the code of ethics governing accounting professionals, and the code of corporate governance in the UK. Over the past fifteen years, the UK government has initiated a number of studies into improving corporate governance by eminent and experienced individuals. The Greenbury Report (1995), the Hampel Report (1998), and the Turnbull Report (1999) followed the Cadbury Report of 1992. The Cadbury report stands out, not just because it was the first of various studies that helped in the development of corporate governance in the UK but also because it was clear in adopting a principle based approach that originated a self regulatory approach â€Å"whereby reporting of compliance (became) part of the listing requirements for public companies.† (Jones and Pollit, 2003) The emphasis on the board as a focal decision point could be said to be led by Cadbury, as could be the emphasis on appropriately constituted board sub-committees (remuneration, audit and nomination), independent non-executive directors and the separation of chairperson and chief executive positions. Many of the recommendations of the Cadbury Code have been incorporated into the OECD Principles of Corporate Governance (OECD, 1999) and into other national Corporate Governance Codes (Cadbury, 2000). (Jones and Pollit, 2003) These various studies, as well as a long running Company Law Review, carried out at the instance of the UK government, led first to the formulation of the Combined Code of Corporate Governance, 2003, and then to its replacement, with the Combined Code of Corporate Governance, 2006, applicable for reporting years beginning on or after November1, 2006. The combined code stresses the primacy of principles, and self-regulation, by company boards. The code contains principles, and supporting provisions, with listing requirements making corporate governance disclosure statements, prepared in two parts, mandatory. While the first part requires companies to report on the application of the principles contained in the code, the second part requires them to confirm compliance with the code’s provisions, with appropriate explanations if they do not. The â€Å"comply or explain† approach helps both companies and investors, and allows shareholders to make their own judgements. Some of the main principles embodied in the combined code require (a) every company to be headed by an effective board, collectively responsible for the success of the company (b) clear division of responsibilities at the head of the company, between the running of the board, and the executive responsible for running the company’s business, (with no individual having unfettered powers of decision), (c) a balance between executive and non-executive (in particular (independent non-executive) directors, (d) formal, rigorous and transparent procedures for appointment of new directors, (e) the provision of information to the board, in a timely manner, and of quality appropriate for it to make proper decisions, (f) the need for the board to evaluate its own performance, as well as that of its directors (g) the regular re-election of directors and planed and progressive refreshment of the board,(h) a remuneration policy, (sufficient but not excessive), and structured to link remuneration with performance, for the executive directors, (i) transparency in fixation of remuneration, with directors not to be involved in fixing their own remuneration, (j) the presentation of a balanced and understandable assessment of the company’s position and (k) a sound system of internal control for safeguarding investor wealth and company assets. While the combined code contains a number of other principles, the ones illustrated above emphasise that company boards are enjoined to act responsibly, and with common sense, be transparent in their actions, and adopt a principled and virtuous path in corporate action. The principle-based approach ensures freedom and flexibility in operations while necessitating the highest codes of corporate conduct. (The combined code on corporate governance, 2006) The code of ethics adopted by the ICAEW, effective September 1, 2006, requires adherence to five key principles, namely, integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The code, which has three parts, establishes the five fundamental principles that govern professional ethics and provides a conceptual framework for applying these principles. â€Å"It provides examples of safeguards that may be appropriate to address threats to compliance with the fundamental principles and also provides examples of situations where safeguards are not available to address the threats and consequently the activity or relationship creating the threats should be avoided.† (Code of Ethics, 2006) The code elaborates that threats could arise from self-interest, self-review, advocacy, familiarity and intimidation. It is exhaustive in the treatment of fundamental ethical principles, the threats that may arise and compromise these principles and the approach best suited by professional accountants in facing and overcoming these threats. The guidance provided is more than adequate for trained and committed accountants to conduct themselves in the best traditions of ethicality even without having to follow voluminous and complex rules. Shaken by the Enron and WorldCom affairs the American establishment pushed through the Sarbanes Oxley Act (Sox) in 2002, aiming to increase transparency, and rid the US corporate world of potential conflict-of-interest issues between a broad spread of parties, including clients and auditors. Sox has some distinctive features, namely rigorous new reporting requirements for all listed companies, sharply enhanced responsibilities for senior management in the presentation of accounts, (including the spectre of long jail terms for offences like fudging figures and misreporting), and restrictions on auditors dealing with clients for long periods. â€Å"Sox is the most important piece of accounting and corporate governance to have come out of the US since the Great Depression.† (Holliday, 2003) Apart from laying down much greater responsibilities for members of top management, it has also opened a great debate in the USA on effecting a changeover from rule based accounting to princip le based accounting. It does this first in section 108(d), which requires the SEC to study the accounting system to ascertain the extent to which it is principles-based, as opposed to rules-based, and to tell us how long it will take for us to achieve a principles-based system; and second, in section 108(a), which requires the Financial Accounting Standards Board (FASB) and any other approved standards-setting body to adopt procedures ensuring prompt consideration of new rules reflecting international convergence on high quality accounting standards. (Bratton, Abstract, 2003) While significant change on this front is yet to happen, US GAAP and IFRS practices are converging with each other. The IASB and the FASB are working together, since 2002, to reduce and eliminate differences between IFRS and US GAAP. IFRS 3, for example, provides a good example of how IFRS has moved substantially towards US GAAP. The phasing out of the â€Å"pooling of interests† method, under IFRS made it mandatory, from March 31, 2004, for companies in the EU to identify the acquiring entity, adopt the purchase method of accounting, and replace amortisation of goodwill with the impairment method. While the calculation of impairment of goodwill differs under US GAAP, the principles, in both cases, remain the same. IFRS 5, one of the more important standards deals with non current assets held for sale and presentation of discontinued operations. Non current assets need classification as â€Å"held for sale† subject to certain conditions being met, and income statements need to disclose a single amount on the face of the income statement that includes details of profits, capital gains and cash flows from discontinued operations. While the move to reclassify non-current assets appears to be unquestionable, the stripping out of all commercial effects of discontinued operations is sensible and based upon the business entity principle. It will provide a much clearer vision of current economic performance. (Kirk, 2006) As the countries of Europe, along with New Zealand and some other states, move towards adoption of IFRS, the global movement towards implementation of principle based accounting is becoming stronger. Adoption of common standards becomes feasible only if they work upon principles and not rules. It becomes well nigh impossible to find commonality between two sets of voluminous rules that arise out of location and situation specific circumstances. Principles, on the other hand, represent globally common moral and ethical values, and provide opportunities for common grounds for discussion and decision. This is also the main reason why accountants in the UK have found it comparatively easy to adopt IFRS practices. Bibliography Approach, Scope and Authority, 2006, Code of Ethics, ICAEW, Retrieved April 23, 2007 from www.icaew.com/index.cfm?route=143703 Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved April 16, 2007 from unstats.un.org/unsd/nationalaccount/ia10.pdf Bratton, W, 2003, Enron, Sarbanes-Oxley and Accounting: Rules Versus Principles Versus Rents, Abstract, Villa Nova Law Review, Retrieved April 23, 2007 from papers.ssrn.com/sol3/papers.cfm?abstract_id=473242 FASB: Financial Accounting Standard Board, 2006, Retrieved April 16, 2007 from www.fasb.org Code of ethic, 2006, ICAEW, Retrieved April 23, 2007 from www.icaew.com/index.cfm?route=143703 IFRS and US GAAP, 2005, IAS Plus Deloitte, Retrieved April 16, 2007 from deloitte.net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdf Higson, C and Sproul, M, 2005, Coping with IFRS, London Business School, Retrieved April 16, 2007 from www.london.edu/assets/documents/PDF/Chris_Higson_paper_IFRS.pdf Holliday, I, 2003, Why these folks mean business, Financial World, Retrieved April 23, 2007 from www.tavakolistructuredfinance.com/FWOct03.pdf Intangible assets: brand valuation, 2004, IFRS News Brand Valuation, Retrieved April 16, 2007 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdf Jones, I, and Pollit, M, 2003, Understanding how issues in corporate governance develop, University of Cambridge, Retrieved April 23, 2007 from www.cbr.cam.ac.uk/pdf/wp277.pdf Kirk, R, 2006, IFRS 5, Non current assets held for sale and presentation of discontinued operations, Financial reporting, Retrieved April 23, 2007 from http://www.cpaireland.ie/UserFiles/File/AccPlus%20IFRS5.pdf. Lycklama, M.P., 2005, Goodwill and value creation of acquisitions, Retrieved April 16, 2007 from www.bedrijfswetenschappen.leidenuniv.nl/content_docs/PDF/goodwill_and_value_creation_of_acquisitions.pdf Nobes, C. and Parker, R., 2004, Comparative International Accounting (9th edition), Prentice Hall Radebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USA Roberts, C, Weetman, P, and Gordon, P, 2005, International Financial Reporting: A Comparative Approach, 3rd edition, FT Prentice Hall, USA Similarities and Differences, 2005, A comparison of IFRS, US GAAP and Belgian GAAP, PriceWaterhouseCoopers, Retrieved April 16, 2007 from www.pwc.com/extweb/pwcpublications.nsf/docid/74d6c09e0a4ee610802569a1003354c8

Government Essay -- essays research papers

Governments Today Should governments today play a greater role in the operation of their economies? In a perfect world everyone would have a job, and would have all which they need to live, however, this is not always the case. Poorer countries may not have the necessary productivity to sustain their economies, working conditions may be awful, or sometimes people may not even have the right to own and operate their own business. This situation is probably caused from too much government intervention. On the other hand, if there is too little government intervention the workers rights could be exploited in order for the industry owners to make more profit. In order for a nation’s economy to be successful, that nation must have high productivity, rights for all of its population, and a high standard of living. This can be achieved through some government regulation and the successful use of some points of the market economy system. Some countries that have, or had, a failing economy used centrall y planned economic ideologies. The Soviet Union is a good example of a country that has used centrally planned economic ideas and that has had their economy fail. The failure of the Soviet Union’s economy was the effect of no substantial change in the way the economy was run in over 60 years. In 1928, Stalin wanted to improve the country’s economy by increasing its industrialization. In order for increased industrialization, an increase of productivity was in need. The first five-year plan Stalin implemented drastically increased the USSR’s production of steel, electric power, machinery, and new industries. However, peasants, who were once farmers and now worked in factories, were frustrated since they were not prepared for their new way of life. These peasants were forced to work in the factories since new machinery had replaced them on the farms were they once worked. However, the new machinery helped to increase agricultural production since they were more ef ficient and effective. The larger collective farms that could afford the modern machinery were urged to act against the kulaks (rich peasant farmers). The kulaks refused to sell their excess grain were forced to hand over their land to the government. Most of them burned their crops, killed their livestock, and destroyed the machinery in attempts to defy the government. The kulaks caused famine to sweep over th... ... conditions, because factory owners did not regard the safety of their workers, many workers often died because of their jobs, or suffered great injuries that would not able them to work at all. The Soviet Unions’ economic collapse and the Industrial Revolution workers working conditions tell us that a mixed economic system is the best choice for today’s countries. This is because with out government control in the economy workers can be exploited with out any regard for their safety or well being. However, in an economy, where there is total government control the workers may lose initiative to work and the economy may collapse. The best examples of a stable economy that protects the rights of the people are the United States and Canada. This is because their productivity increases as their population increases, and the workers do not face horrible working conditions. Also, Canada and the United States enjoy a high standard of living, and people can enjoy the freed om to operate their own private businesses. Simply government control is necessary to protect the rights of people, but some points of the capitalist economic system are necessary to take care of the consumer’s needs.

Is Violence in Pursuit of Happiness Justified? Essay -- Civil Disobedi

How are the people, oppressed by others and by the government, supposed to react? Certainly, they do not enjoy being treated unjustly, however, they should still obey the laws. Is it to the laws of the land that command total submission or to his convictions by which he is convinced that the system is totally unjust? Therefore, how should citizens defend their liberties, without using violence or disobeying the law, if they think it’s unjust? If an individual obeys the law, he would automatically be thought of supporting the unjust system but in case he does not, he would be accused of disobeying the law. There are various controversies about whether violence is justified when liberty is threatened. Throughout history, people have had numbers of arguments on this topic. Civil disobedience is usually thought to be an â€Å"illegal activity undertaken to protest laws that are regarded as unjust† (Schlesinger). In order to eliminate injustice, or at least the most unjust law in the system , people may start disobeying that particular law. Thoreau, Gandhi, and King each were closely related on the concept of civil disobedience, they all thought that the government was in need of fundamental transformation. However, they did support the non-violence movements. I would not say that this was very pretentious--their resort to nonviolence did reflect their morality and religious judgements ,but this is not accurate enough to work one hundred percent. Some people think of civil disobedience as something that must be limited, no one knows to what extent or degree, civil disobedience is always in search of limits. The tactic for violation of rights should be openness, because stimulated public is the purpose of civil disobedience. Unjust law... ... and Education, Sept. 2010. Web. 11 Nov. 2010. . "Lesson 3 :: Non-Violence and Mass Civil Disobedience  « Dr. Martin Luther King Jr." Dr. Martin Luther King Jr. Web. 16 Nov. 2010. "Martin Luther King: The Philosophy of Nonviolent Resistance." Suite101.com: Online Magazine and Writers' Network. Web. 16 Nov. 2010. . "The Power of Non-violence by Martin Luther King, Jr." TeachingAmericanHistory.org -- Free Seminars and Summer Institutes for Social Studies Teachers. Web. 16 Nov. 2010. . Simkin, John. "Malcolm X." Spartacus Educational - Home Page. Web. 16 Nov. 2010. . Is Violence in Pursuit of Happiness Justified? Essay -- Civil Disobedi How are the people, oppressed by others and by the government, supposed to react? Certainly, they do not enjoy being treated unjustly, however, they should still obey the laws. Is it to the laws of the land that command total submission or to his convictions by which he is convinced that the system is totally unjust? Therefore, how should citizens defend their liberties, without using violence or disobeying the law, if they think it’s unjust? If an individual obeys the law, he would automatically be thought of supporting the unjust system but in case he does not, he would be accused of disobeying the law. There are various controversies about whether violence is justified when liberty is threatened. Throughout history, people have had numbers of arguments on this topic. Civil disobedience is usually thought to be an â€Å"illegal activity undertaken to protest laws that are regarded as unjust† (Schlesinger). In order to eliminate injustice, or at least the most unjust law in the system , people may start disobeying that particular law. Thoreau, Gandhi, and King each were closely related on the concept of civil disobedience, they all thought that the government was in need of fundamental transformation. However, they did support the non-violence movements. I would not say that this was very pretentious--their resort to nonviolence did reflect their morality and religious judgements ,but this is not accurate enough to work one hundred percent. Some people think of civil disobedience as something that must be limited, no one knows to what extent or degree, civil disobedience is always in search of limits. The tactic for violation of rights should be openness, because stimulated public is the purpose of civil disobedience. Unjust law... ... and Education, Sept. 2010. Web. 11 Nov. 2010. . "Lesson 3 :: Non-Violence and Mass Civil Disobedience  « Dr. Martin Luther King Jr." Dr. Martin Luther King Jr. Web. 16 Nov. 2010. "Martin Luther King: The Philosophy of Nonviolent Resistance." Suite101.com: Online Magazine and Writers' Network. Web. 16 Nov. 2010. . "The Power of Non-violence by Martin Luther King, Jr." TeachingAmericanHistory.org -- Free Seminars and Summer Institutes for Social Studies Teachers. Web. 16 Nov. 2010. . Simkin, John. "Malcolm X." Spartacus Educational - Home Page. Web. 16 Nov. 2010. .

Heracles: A Primary Example of Joseph’s Campbell’s Hero’s Journey Essay

THESIS STATEMENT Heracles favorite of the Greeks is a primary example of Joseph’s Campbell’s hero’s journey, proven by all the actions that Heracles has done during the span of his Life. PURPOSE STATEMENT This paper is to show that Heracles is the prime example of a hero’s journey through his actions and the struggles that he faced during his life until he was about to die but instead of death, his father, Zeus, saved him and he conquered the mortal realm, to become a god. INTRODUCTION The story of Heracles that comes to people’s mind is not what Heracles had to do during his life. Throughout the life of Heracles, he has shown that he deserved to be remembered as a great hero, through the opposition that he faced from the husband of Zeus, the king of the gods, wife, Hera, because he was the son of Zeus and a mortal woman. Hera is the main reason that Heracles had to complete the 12 labors. Hera caused Heracles to go mad and kill his family. The only way for Heracles to purify himself was to accomplish the 12 labors that was assigned to him by his cousin Eurystheus as the oracle described: â€Å"As atonement for the dreadful killings, the oracles put Heracles in to the servitude of his cousin, King Eurystheus, who would impose upon the young hero the Twelve Labors, seemingly impossible tasks† (Reference book 68). Heracles must have completed these difficult trials to help him return to his usual life The main reason that Hera hated Heracles is because he was the illegitimate son of her husband Zeus. Hera usually would show hatred for woman that Zeus had slept with, but in this case her hatred was for son of the woman. The hatred of Hera is also ironic because Heracles’ names even means â€Å"Glory of Hera†, but with Hera’s h... ...ro. In the Helicon Encyclopedia of Literature they interpret Heracles myth as â€Å"Viewed as the personification of strength, courage, and endurance, Heracles and his legends may have been regarded as an allegory of the triumph of good over evil† (Helicon Encyclopedia). Heracles can be viewed as a story of good vs. evil because Heracles had to overcome the struggles placed on him from his opposition. Some people will believe that Heracles is not a great hero and they criticize Heracles like the poet Tom Sleigh and in his poem. â€Å"[H]is own good opinion of himselfmirrored back indulgentlywhenever he committedsome indiscretion borne of selfishness:† (Sleigh C: 9 L: 12-16). Sleigh is showing that all people don’t have to like or admire Heracles. But according to the mono-myth Heracles is a hero and went through harder things that other heroes didn’t have to complete.

Immune System and New York Essay

HIV And Its Effects Elizabeth Grundy Psychology 102 Dr Peggy Peach October 10, 2001 HIV And Its Effects 2 HIV AND Its Effects The effects HIV has on a person, symptoms, risks, history and prevention will be explained. HIV is on a rise among sexually active people. According to Packer (1998), HIV, the virus that causes acquired immune deficiency syndrome (AIDS), is a member of a family of viruses. The first member HTLV-I and related to STLV-I researchers believe they both have a common ancestor in Africa. (P.13). This will be explained in the following questions: 1. What are the symptoms of HIV? 2. What are the risks to getting HIV? 3. What is the history of HIV? 4. What is the treatment for HIV? This research paper on HIV will be focused on these four questions. 1. What are the symptoms of HIV? According to Nash (1997), when a person infected with HIV has symptoms such as fever, night sweats, weight loss, fatigue, and lymphadenopathy (persistent, unexplained swelling of the lymph nodes), but no opportunistic infections (illnesses that healthy immune systems fight off) or Kaposi’s sarcoma, he is said to have AIDS-related complex (ARC). The acronym ARC is not used as frequently as it was in the early years of the epidemic. AIDS is now thought of in term of a HIV continuum. It begins with HIV-positive diagnosis in a person who is not experiencing any symptoms. It continues to a symptomatic stage in which the person has opportunistic infections, HIV and Its Effects 3 andKaposi’s sarcoma, or any of the conditions previously used to define Arc, and the HIV-positive continuum ends with full-blown AIDS diagnosis (p.22). 2. What are the risks to getting HIV? According to Nash (1997) No one is safe if his or her behavior is not safe. You do not get HIV because of a group you belong to; you get HIV from exposure to the virus. HIV can be contracted through unprotected sex with an infected person, by sharing needles when using drugs, or by tattooing or piercing body parts with a needle that has been used on an infected person. (P 24). According to Draimin (1995) the four common most ways HIV can get into the  body, Dirty needles used to inject drugs, unprotected sexual intercourse, mother to fetus or new-born baby, and blood transfusion. (P.11) HIV is transferable through any kind of sexual contact: heterosexual, homosexual, or bisexual. The means of transferring the virus is unprotected sex. The safe guards against contracting HIV are to have sex only when you are ready, to know your partner, and to protect yourself from possible infection every time you have sex by using a condom. The HIV virus, like some other viruses cannot live outside the body. It is killed by air. HIV requires a warm, wet place to live and be carried only in blood, sexual fluids, and possibly saliva. Sexual transmission of HIV means that the virus goes from fluid to fluid (semen, vaginal, and blood). The virus has to pass from fluid to fluids to stay alive. (Pp25-26) 3. What is the History of HIV? HIV and Its Effects 4 Hyde and Forsyth (1 996) In 1981, when the first mysterious cases of an unusual type of pneumonia began to appear, scientists have accumulated a large body of knowledge about HIV. The first alarm sounded before aids even had a name, when doctors realized that some formerly rare diseases were becoming common among homosexual men in the United States. The first well-documented cases of what was later called AIDS were found in San Francisco and New York in 1981. A young gay man in San Francisco was found to be suffering from severe fungal infection to which he had little immune reaction. In fact, his immune system did not respond to any disease. Then he developed Pneumocystis carinii pneumonia (PCP), a type of pneumonia that is caused by a parasite. This disease is usually found only in severely malnourished individuals or people who’s immune have been impaired by drugs such as those used in treatment of cancer. (p.56) According to Nash (1997) In 1982, three non-drug -injecting heterosexual men with hemophilia A developed AIDS and were reported to CDC. Hemophilia A, a blood -clotting defect, requires transfusions of blood-clotting factors derived from whol e blood. (p.29) In June 1981 the first report of what AIDS, published by CDC described the new disease as a collection of characteristics symptoms among various population groups. It was a narrow definition, involving the presence of one or more opportunistic infections or cancers, and signs that general failure of immune system had occurred. (Nash, 1997) 4 What is the treatment for HIV HIV and Its Effects 5 According to Nash (1997) AIDS symptoms typically takes years to develop after the initial infection.  Scientists are researching what they call immunotherapy. Vaccines to prevent or stop a disease from taking hold; immunotherapy intervenes before symptoms arise and rids the body of infection. Management drugs have come out such as; Azidothymidine (AZT), this is the first of its kind. It interferes with HIV reproduction inside the cell; it slows the process of AIDS down. An HIV- positive person who takes AZT before AIDS symptoms appear lives longer than those who did not. Dideoxycytidine (ddC) and dideoxyinosine (ddI) offer another approach to combine therapy. Death rates are lowered when ddC and ddI were taken in combination of ddC and AZT or ddI and AZT then those patients who took AZT alone. Ampligen-, which did not help the patients when administered, alone-used in combination with AZT increase the effectiveness of both drugs. Epivir (3TC) became the first new initial therapy since AZT. The combination therapy of 3TC and AZT lowered the amount of HIV in patients and boosted their immune system. Invirase (protease inhibitor) is designed to cripple an enzyme vital in late stages of HIV reproduction, which is used in combination of other anti-HIV drugs. They reduce the levels of the virus in some people and increase the number of immune cells in some patients previously depleted by the virus. In 1996 Ritonavir, another protease inhibitor was also approved. HIV and its effects on those we know and love are about learning to manage the illness. People need to practice safe sex and to and to pay attention to safe behavior. HIV and treatment have come along way. Medical science has along time to go before a cure. HIV and Its Effects 6 References Packer, K. (1998). HIV Infection The Facts You Need To Know. New York: Venture. Draimin, B. (1ed)(1995). Working Together Against AIDS. New York: The Rosen Publishing group. Nash, C. (1997). AIDSs Choice for life. Springfield, NJ: Enslow. : Hyde, M., & Forsyth, E. (1996). AIDS What Does It Mean To You? New York: Walker.

Essay on the the Secret Book Essay

According to recent studies, self-help books – non-fiction books that offer advice for behavior modification and make explicit promises for positive change – have doubled as a percentage of all book titles since the 1970s. The increasing popularity of self-help books is an indicator of the modern society’s quest to maximize personal happiness through a process of self-discovery. Self-help books are a response to a real and genuine hunger for psychological understanding and self-improvement and are part of the larger market of advice media. Readers buy self-help books seeking self-control – both as a good-faith attempt to increase their self-control and to elicit a temporary sensation that, in fact, the first step toward self-control has already been taken. And of recent years, one of the increasing self-help or spirituality books involve the teachings of New Age-ism. The New Age is a decentralized Western social and spiritual movement that seeks â€Å"Universal Truth† and the attainment of the highest individual human potential. It includes aspects of Occultism, astrology, esotericism, metaphysics, alternative medicine, music, collectivism, sustainability, and nature. New Age spirituality is characterized by an individual approach to spiritual practices and philosophies, and the rejection of religious doctrine and dogma. New Age practices and philosophies sometimes draw inspiration from major world religions: Buddhism, Chinese folk religion, Christianity, Hinduism, Islam, Judaism; with particularly strong influences from East Asian religions, Gnosticism, Neopaganism, New Thought, Spiritualism, Theosophy, Universalism, and Western esotericism. New Age spirituality has led to a wide array of literature on the subject and an active niche market: books, music, crafts, and services in alternative medicine are available at New Age stores, fairs, and festivals. And one of the most phenomenal publishing successes in the self-help/New Age teachings is a book called The Secret. ABOUT THE SECRET Product Details The English-language 6. 9 x 5. 7 x 0. 9 inches hardcover book is fairly lightweight at 198 pages. It was first published in November 28, 2006 by Atria Books in Australia. In the United States of America, the book is published by Beyond Words and in United Kingdom by Simon & Schuster UK. Product Description Fragments of a Great Secret have been found in the oral traditions, in literature, in religions and philosophies throughout the centuries. For the first time, all the pieces of The Secret come together in an incredible revelation that will be life-transforming for all who experience it. In this book, you’ll learn how to use The Secret in every aspect of your life — money, health, relationships, happiness, and in every interaction you have in the world. You’ll begin to understand the hidden, untapped power that’s within you, and this revelation can bring joy to every aspect of your life. The Secret contains wisdom from modern-day teachers — men and women who have used it to achieve health, wealth, and happiness. By applying the knowledge of The Secret, they bring to light compelling stories of eradicating disease, acquiring massive wealth, overcoming obstacles, and achieving what many would regard as impossible. Content of The Secret 1. Foreword 2. Acknowledgements 3. The Secret Revealed 4. The Secret Made Simple 5. How to Use The Secret 6. Powerful Processes 7. The Secret to Money 8. The Secret to Relationships 9. The Secret to Health 10. The Secret to the World 11. The Secret to You 12. The Secret to Life 13. Biographies The Secret Revealed The first thing you need to know is that The Secret isn’t really a secret. The secret is actually â€Å"The Law of Attraction† that asserts what you think creates what you feel, and these feelings flow from your body as magnetic energy waves over vast distances, which then cause the universe around you to vibrate at the same energy level as your feelings. The idea dates back nearly 3,000 years to early Hindu teachings that â€Å"like attracts like. † The law of attraction, which the author Rhonda Byrne says is the most powerful law in the universe, states that people experience the logical manifestations of their predominant thoughts, feelings, and words. This gives people direct control over their lives. A person’s thoughts (whether conscious or unconscious) and feelings bring about corresponding positive or negative manifestations. Positive thoughts bring about positive manifestations while negative thoughts bring about negative manifestations. The theory is very simple. Because it is an absolute law, the law of attraction will always respond to your thoughts no matter what they are. Thus your thoughts become things. You are the most powerful power in the universe simply because whatever you think about will come to be. You shape the world that exists around you. You shape your own life and destiny through the power of your mind. To quote some of the teachings in this book are â€Å"Thoughts are sending out that magnetic signal that is drawing the parallel back to you. †Thus there is no such thing as accident or coincidence; it is you, the individual, who brings misery on yourself because of your toxic thinking. But the good news, if you can alter your thoughts, and therefore your feelings, you can actually cause the universe around you to vibrate at a positive energy level and the desires of your heart will come to be realized! All you have to do is Ask — Believe — Receive. You just have to visualize what you want, feel good about it, and then ask the universe — and whatever you can imagine can be yours. It is like having the universe as your catalogue and you flip through it and go, ‘Well I’d like to have this experience and I’d like to have that product and I’d like to have a person like that’ †¦ It is you just placing your order with the universe. The law of attraction was the power, the author argues, behind geniuses such as Plato, Newton, Beethoven and Einstein. In this book too, she has also gotten quotes, experiences and support from the who’s who of the self-help industry, including John Gray, author of â€Å"Men Are From Mars, Women Are From Venus,† and Jack Canfield, who wrote â€Å"Chicken Soup for the Soul. â€Å"Jack Canfield, provides an excellent example of the ask-believe-receive system where he tells us that he visualized earning $100,000 (even writing the desired amount on a bill worth far less and tacking it to the ceiling above his bed) and focused his mental energy only on the goal of attaining the money. He tells us that he had absolutely no idea how he was going to get the money — he simply focused on believing that he would get the money, somehow. But how? For four weeks he had no breakthrough ideas but then, one day in the shower, he remembered that he had written a book and, if it was published (particularly if he sold 400,000 copies and he made a quarter on each) he just might achieve his financial goals. Of course the book was published, and the results were only a few thousand dollars shy of 100,000 dollars. And this is just one of the many testimonials in this book called The Secret. The Story Behind The Secret It is not a secret now that The Secret is a publishing phenomenon of recent years especially for in the non-fiction & self-help category. This small book, with a parchment-brown cover engraved with the image of a red wax seal, debuted in 2006 and since then it has sold over four million copies worldwide and has been translated to 38 different languages. The Secret began as a DVD which came out end of 2004. Rhonda Byrne was a television producer in Australia in 2004 when the death of her father led her to discover ‘the secret’, which is her term for what is commonly known as the law of attraction. Her discovery was mainly caused by the 1910 book The Science of Getting Rich by Wallace Wattles. Wattles’s book struck such a chord with Byrne that she plunged into a crash course in Western, Eastern, ancient and modern thought, devouring hundreds of books and articles in just two and a half weeks. Inspired, she flew to the States in July 2005 and began lining up people to interview; the film was finished six months later and she began trying to find an Australian network to air it. The top-rated Nine Network was intrigued by her proposal, but the finished film struck Len Downs, the program manager, as just â€Å"a whole range of talking heads giving their basis of the secret of life. † It eventually ran in Australia just a few weeks ago, and, says Downs, it didn’t do all that well. But armed with the law of attraction, Byrne was confident things would work out. A Web company situated just blocks away from her office in Melbourne had a technology for distributing streaming video over the Internet. In March 2006, her site (http://thesecret. tv) began selling downloads and DVDs, one of which found its way to Cynthia Black, president of the New Age-oriented publishing house Beyond Words saw its potential and by late November the book was in the stores and the rest as they say, is history. PURCHASING THE SECRET The Secret books are available at all major bookstores, online bookstore and through its official website. It is usually placed in the Health, Mind & Body -> Self Help category or Religion & Spirituality -> New Age category. At most of these major bookstores, The Secret books are placed most prominently on the shelves. Due to it being constantly on worldwide bestseller lists for non-fiction books thus the title is prominently displayed in the bookstores should the bookstore have a bestsellers display section. Its average retails price for cash & carry stores are $23. 95 in the United States; ? 12. 00 in United Kingdom; and MYR79. 90 in Malaysia. While its average retail price for online purchases are $14. 00 and ? 12. 00 in United States and United Kingdom respectively. PROMOTING THE SECRET After the phenomenal success of the The Secret DVD, it made sense for it to be turned into a book and what better way for the marketers to embark on promoting the book than playing up the hype of the movie and using the popular internet marketing tool such as the viral video site YouTube. The book was marketed with an online viral video campaign focusing on wealth enhancement. The short video clips showed testimonials from readers of the book and practitioners of â€Å"the secret† claiming that the technique brought them wealth, cured sickness, and brought about a general life-change. The video clips do not disclose what â€Å"the secret† is, where it originated from or how it can be practiced, but rather pointed viewers to the website for both the book and film. Thus hooking the viewers and made them all the more intrigue by the claims made by the author in the book. As for packaging and promotional material, the book also played into the consumers’ senses by trying to showcase that â€Å"the secret† originates from the cosmos. The cover prominently displayed a parchment-brown cover engraved with the image of a red wax seal (see Appendix 1) to indicate it is somewhat a book from the olden days and in the inside pages, the background design are a field of stars, and various shots of the universe thus adding mystique to the claims and the practice. However, the most savvy and most probably the ultimate gambit of the book is to call it ‘The Secret. To quote Mr Donavin Bennes, a buyer who specializes in metaphysics for Borders Books, â€Å"We all want to be in on a secret. But to present it as the secret, that was brilliant. † Thus the name evoke a sense of intrigue to readers who are looking for something magical or perhaps easier tool for them to understand and to fully live their lives. Another smart marketing move made by the publisher was to have it endorsed by well-known and highly popular worldwide celebrities. The book got its first break in the US when Ellen DeGeneres featured it on her show. And when Oprah Winfrey decided to run a show on it, although it was already a big success, the sales ballooned up much more. Oprah Winfrey first featured it on Feb. 8 2007 and according to Nielsen BookScan, the book had sold 18,000 copies the week before. During the week of the show, sales rocketed to 101,000 and when the show did a follow-up on Feb. 16 2007, the sales that week reached 190,000. With the success of the book, the publishers decided to create more spin-off titles, which they call The Secret tools. There are now The Secret to Teen Power (see Appendix 2), The Secret Daily Teachings (see Appendix 3) and The Secret Gratitude Book (see Appendix 4). Not only that, at its official website there are also ‘gifts’ for the readers such as visualization tools, The Secret memory game, wallpapers, ebook and blank checks (see Appendix 5) which goes hand-in-hand with the teachings of the book. THE SECRET S. W. O. T ANALYSIS Strengths 1. The intriguing title. As elaborated above, the title play a major role in inciting readers’ interest in the book. 2. The cover design. Alongside its intriguing title, the odd-shaped book with its olden-days personification invoke a sense of mystery that is definitely eye-catching and surely pique a person’s interest while browsing the shelves at a bookstore. 3. The content is an easy read with its simple language and peppered with inspiring testimonials from many men & women who has experienced the use of the secret plus personal experience & quotations from the the who’s who of the self-help industry. 4. The savvy marketing ideas of the publishers that has created the hype that constantly raise awareness of the book. 5. Endorsement by high-profile & influential personalities that are recognized world-wide certainly helped boosted its sale internationally. 6. Constant high-placing in best-selling charts, most probably due to the savvy marketing ideas of the publisher and as the  long-term effect of the celebrity associated to the book especially Oprah Winfrey. Weaknesses 1. The selling price in Malaysia of RM79. 90 is definitely a setback to potential buyers as the price is rather steep for many people especially for books in the self-help category. 2. The book is not available in paperback form thus some book buyers are not keen on buying hardback cover books due to its steeper price or its slightly heavy weight. 3. The content is not something that is unique and there are many similar teachings that one can get in many other books thus it does lack a little originality. 4. As typical with many New Age teachings, the content of the book has garnered much criticism which try to debunked the book’s teaching as merely hype, mumbo-jumbo or just plain illogical. 5. The book has to complete with many other form of self-help books available that are cheaper, more accessible and from much more renowned authors (Paulo Coelho, Eckhart Tolle, Anthony Robbins) Opportunities 1. Publishers could promote to younger readers especially The Secret for Teens book first and therefore will garner their interest in the main book The Secret. 2. Use the The Secret movie to lure potential readers as there are those who would like to have to book in hand as a way to look back or do revision which is harder to do with the dvd. 3. Offer a cheaper paperback form, thus the book is able to be sold at a cheaper price and therefore garner many more readers. Threats 1. With the easy access to internet, potential readers might decide to check out what the book is about online and thus stumbling on the many critics that the book has garnered. This in turn can make them believe the critics before actually reading the book, thus will result in loss of sales. 2. Like many other things in life, people are apt to stumble upon a new idea for a book or a belief that could help the world, thus there will be brand new books in the future that will probably come with a much more savvy marketing approach and thus will affect the interest of the people about The Secret! THE SECRET CONCLUSION The Secret is a phenomenon and it is likely to become one of the best-selling self-help books of all time. Venture into your local bookstore or look around you while waiting at an airport, and you’re bound to see people reading it and absorbing it. They will not just be people who consult astrologers and who listen to Tony Robbins tapes, but normal, average people like the ones who live next door to you. There are almost 1400 reviews of the book printed at Amazon with an average rating of 3. 5 out of 5. The breakdown of those scores is interesting: fifty-two percent of them are 5-star, thirteen percent are 4-star and twenty-one percent are 1-star. This means that the majority of people, the great majority even, believe in at least some aspects of the book’s premise and teaching. They believe in the law of attraction. The one problem that The Secret poses is that it simplifies and speculates way too much and there are a quite a significant level of moral defects, the lack of scientific backing, and the various philosophical shortcomings, how is it that a significant number of people still believe there’s something to The Law of Attraction? Part of the reason must certainly be the powerful testimonials coming from celebrity figures such as Oprah Winfrey, a woman who attributes her success to her mighty powers of attraction. Of course, that’s a long way from the simple model of Ask-Believe-Receive. In most people’s lives, positive thought leads to success only through the transforming medium of action. But as the author Rhonda said in an interview, she just wants to bring happiness to everybody. That’s the reason it all began. And to her credit, she does bring happiness to many people worldwide and surely there is nothing, in principle, wrong with thinking about what makes you happy.