Tuesday, November 26, 2019
Free sample - Poem Characters. translation missing
Poem Characters. Poem CharactersThe speaker of the poem is Edna St. Vincent Millay who was born in February 22, 1892 and died in October 19, 1950. Edna St. Vincent Millay was an American lyrical poet, feminist and playwright (p .1). She was the earliest female to obtain the Pulitzer Prize for Poetry, in addition to was acknowledged for her activism as well as her numerous love interaction. Edna St. Vincent Millay used the false name Nancy Boyd for her writing style occupation. The speaker of the poem is saying that love is not necessary basic thing neither sex only affair where man goes in and out of a woman. The main idea of the poem or the theme of the poem is love. The specific examples of poetic techniques used are rhyme scheme, alliteration, imagery, simile, metaphor, symbol, personification, allusion, The protagonist of a literary work always suffers in a particular problem or dilemma because his or her world view or value system in that there may be more than one antagonist in a story, and they are ever a villain. Sometimes, a work will offer a particular character as the protagonist, only to dispose of that character unexpectedly. Sometimes protagonist is impossible to identify because multiple plots in the novel do not permit clear identification of one as the main plot. These fictions of literary elements read in class this semester are of primary interest in the works as for instance: à Plot, or storyline, is often listed as one of the fundamental elements of fiction. It is the rendering and ordering of the events and actions of a story. On a micro level, plot consists of action and reaction, also referred to as stimulus and response. On a macro level, plot has a beginning, middle, and an ending. Plot is often depicted as an arc with a zig-zag line to represent the rise and fall of action. Plot also has a mid-level structure: scene and sequel. A scene is a unit of drama- where the action occurs. Then, after a transition of some sort of the sequel- an emotional reaction and regrouping, an aftermath. Types of plots: Chronological order Types of plotsIs where all of the proceedings happen in the order in which they happened in writing. There might be orientation to proceedings as of the past or future; on the other hand the actions are in black and white in time order. in attendance will not be flashbacks as well flash forwards.Flashback In times of the past in television, film as well as extra media, a flashback is also called analepsis, is an interrupted scene that acquire the description flipside in time from the up to date summit the story has get to. Flashbacks are frequently used to narrate proceedings with the intention of happened previous to the story's main series of measures or to fill in critical back-story. Character origin flashbacks specifically refers to flashbacks trading with key actions in the early hours in a character's progress casing he could fly, The method is used to generate anticipation in a narrative, otherwise build up a temperament. In writing, inner analysis is a flashback to a previous summit in the tale; outside analysis is a flashback to previous to the storyline in progress. Setting, the location and time of a story, is often listed as one of the fundamental elements of fiction. Sometimes setting is referred to as milieu, to include a context (such as society) beyond the immediate surroundings of the story. In some cases, setting becomes a character itself and can set the tone of a story. Characterization is often listed as one of the fundamental elements of fiction. A character is a participant in the story, and is usually a person, but may be any personal identity, or entity whose existence originates from a fictional work or performance. (Millay 1917, p. 2) Characters may be of several types: Character of Point-of-view is the character as of whose point of view (theme) the viewers understand the story. This is the character that represents the point of view the audience will empathize or at the very slightest, sympathize with. Consequently this is the "Main" Character. Character of Protagonist is the driver of the accomplishment of the story in addition to therefore accountable for accomplishing the stories of Objective Story Goal Character of Antagonist is the character that position in antagonism to the leading role. Character of Static is a character that does not appreciably revolutionize all through the track of a story. Dynamic character is a character that undergoes character development all through the itinerary of a story. Character of Foil contrasts to the protagonist in a manner in which to light up their behavior or quality Supporting character: A character that stage a division in the plot, however is not most important Minor character: A character in a small piece. à Methods of developing characters Appearanceà gives details otherwise illustrate the typescript superficial manifestation for the person who reads to be intelligent to recognize them Dialogue is what they articulate as well as how they say it Action is what the character perform in addition to how he/she does it Reaction of others: how other characters see and treat him/her à Millay, E. S. (2010). Poems. New York: Knopf Doubleday Publishing Group,.
Friday, November 22, 2019
8 Ways to Make Your Job Search Easier
8 Ways to Make Your Job Search Easier If you are thinking of starting a job search, it is a good idea to decide what you need to do beforehand. Laying out a plan in advance and using modern job-search techniques can help you get a job more quickly and find just the position you want. A few handy tips can get you started on the road to satisfying employment and make it easier while you are looking. 1. Connect Using Social Media and FriendsYouââ¬â¢ve updated your resume and are ready to look at classified job ads, but todayââ¬â¢s resumes are usually no more than two pages. You might not have enough room to list everything you want. There are other ways to get added space to sing your own praises. Now is a good time to jazz up your LinkedIn page, use Facebook to mention that you are job hunting, and take advantage of your personal webpage if you have one. Sometimes, jobs can come from introductions or referrals, so let friends and former coworkers know you are scouting.2. Examine What Makes You Special and Use ItYou k now you have talents and experience that can help you get a job. Examine your qualifications and talents and job search in that direction. Confidence in what you have to offer to a company is more likely to land you the position you want. Let your resume reflect your expertise. Companies will notice.3. Donââ¬â¢t Take It PersonallyYou probably wonââ¬â¢t hear back from many of the job applications you put in, but shouldnââ¬â¢t take it personally. Recruiters can receive hundreds of job applications per week. Their main focus is finding the right person for the job. If you donââ¬â¢t hear back, send an email or make a phone call to make sure your application wasnââ¬â¢t overlooked, and then move on if you donââ¬â¢t receive a positive response.4. Donââ¬â¢t Waste Your TimeYouââ¬â¢ve spotted what you think is the perfect job but donââ¬â¢t have the necessary qualifications. Should you pursue it anyway? This is a major problem faced by recruiters, and the reason many applicants do not hear back. It not only wastes their time but yours also. Apply for jobs for which you are qualified. If you want to move up on the ladder, get the necessary skills first.5. Focusing on Your Job SearchBe smart about your job search. While some job openings are still posted in newspapers, many companies use online job search sites to post openings. Other companies do the job search for you, freeing up your time so you can concentrate on other aspects of your search, such as doing follow ups. Before starting a job search, think about the most efficient way to approach it and follow through.6. Using a Stock ResumeApplicants for a job are more likely to get a callback if the resume is focused on the position for which they are applying. Sending out the same resume for every position is less likely to be noticed by a recruiter, no matter how good that resume is. If you spot a job opening that you find exciting, focus your resume on that job, and it can put you at an adv antage over other candidates.7. Donââ¬â¢t Get OverwhelmedThere are many jobs available, and you know you are a talented worker. However, spreading yourself too thin by applying to many different types of jobs within your category can be a mistake. Try to concentrate on one or two areas to conduct the most effective search, and you are more likely to be rewarded with good results.8. Think About Salary Before Being InterviewedIf you are applying for a job where the salary is listed, can you live on it or does it have opportunities for advancement? If not, move on to other job listings. Many positions these days require that you state your salary requirements. This can be awkward in an interview if you havenââ¬â¢t done your research. If you are called for an interview, research the company to come up with a salary range and present a range, not a fixed salary. The company for which you are applying for a job probably has a salary range already in mind, and you are more likely to get hired if your salary requirements fall within that range.Beginning a job search in these days of strong competition takes skill and preparation. Classified job ads can be outdated and have many applicants. TheJobNetwork takes the stress out of job hunting by doing the heavy work for you. All you have to do is list your job interests and qualifications, and you will receive prompt notices of job openings that match in the form of email alerts. Sign up with TheJobNetwork, and you can job hunt the easy way.
Thursday, November 21, 2019
Internal analysis Essay Example | Topics and Well Written Essays - 1000 words
Internal analysis - Essay Example Financial Resources and Analysis The financial resource of a company is the money available to the company in the form of cash, cash equivalents, credit lines and liquid securities. An entrepreneur needs to have sufficient amount of cash to operate a business successfully. Analytical tools like ratio analysis determine the profitability and business risks of the company. The management of the company needs to analyze the companyââ¬â¢s profitability, business risks and financial condition to take a decision related with the company (Abacus, ââ¬Å"Managementâ⬠). The company had generated sales of $12 million in the financial year 2011. The current ratio signifies the companyââ¬â¢s ability to meet the short term obligations of the company and a current ratio between 1.5 and 3.0 signifies that the company is in a healthy condition (Brigham, and Houston 87). The current ratio of ABS is 0.77 and 1.12 in the financial year 2011 and 2012 respectively. The companyââ¬â¢s ability to meet its short term liabilities was very poor in the year 2011, however the companyââ¬â¢s current ratio strengthened in the year 2012. ... The debt to equity ratio was negative in the financial year 2011 and improved considerably in the financial year 2012. The cash ratio of a company determines the ability of the company to repay its short term liabilities in a short time. The cash ratio of the company should be equal to or below 1.00. The cash ratio of ABS is 0.22 and 0.64 in the financial year 2011 and 2012 respectively. The cash ratio of the company is stronger in the year 2012 which signifies that the company has the ability to repay its current liabilities immediately by using cash or cash equivalents (Gibson 246). The inventory turnover ratio indicates the effective use of the companyââ¬â¢s inventory management practices (Andrew, and Gallagher 97). The inventory turnover ratio of the company is 17.16; a high inventory turnover ratio is unhealthy because they represent an investment with a rate of zero. The return of the shareholderââ¬â¢s equity indicates the profitability to the shareholders of the company after including the tax and other expenses. The return on equity ratio in the year 2011 was negative which indicates that the shareholders did not receive any profit in the same year. This was mainly due to the fact that the hospitality industry was not performing well during recession. At the present situation, the hospitality industry is earning meagre profits because the economy is recovering from recession. The return on equity ratio was 5.06 percent in the year 2012 which signifies that the company is yielding profits and may provide better returns to the shareholders in the future. The current ratio of the company has been rising and the acid test ratio is weak. A strong current ratio coupled with a
Tuesday, November 19, 2019
Human behaviour in the workplace Essay Example | Topics and Well Written Essays - 1250 words
Human behaviour in the workplace - Essay Example According to Mullins (2010), a trait is a characteristic that is dominant in an individual that makes them behave in a particular manner. Traits have been greatly used ti study the personalities of individuals mostly in their workplaces. The theory majors on the differences between individuals and what makes them unique in their different ways (Uczynski and Buchanan 2009).Ã Further to that, the main purpose of this theory is to identify the differences between individuals based on their personalities. Traits theory differentiates individuals into cardinal traits, central traits, or secondary characters. Cardinal traits are traits that are evident in individuals whole life. The traits are unique to every individual to some extent they are identified on the uniqueness of the traits. Central traits are the obvious characteristics found in a person that can be used to define their personalities. Despite being unique to most individuals in most cases, to some situations they are not un ique. Last is a secondary trait; the trait exists in a person's life because of a particular attitude or preferences. They are not dominant in an individual's personality, but they occur under different circumstances (Uczynski and Buchanan 2009).Personality Questionnaires Theory.This theory focuses on using questions to measure the personalities of individuals. The questions used are based on a yes, no or I do not know answers. In workplace, questionnaires theory can be applicable in measuring the level of team building exhibited by the workers.
Saturday, November 16, 2019
Marketing Mix Essay Example for Free
Marketing Mix Essay Introduction Companies today try their best to continue to keep up with the changes of services, products and technology. Companies rely on their abilities in marketing to keep consumers interested in their products and services. The success of a company may rely on the companyââ¬â¢s marketing performance. Marketing planning starts by thinking of the targeted audience needs, strategies, and the development of the products and or service needed. Developing a marketing strategy will consist of the marketing mix. The marketing mix is ââ¬Å"the strategic plan that defines the companyââ¬â¢s overall mission and objectivesâ⬠. (Armstrong Kotler, 2011) Sprint will be used as an example as to how they implement the marketing mix to their company. Sprintââ¬â¢s overall mission and objective is ââ¬Å"To be No. 1 in providing a simple, instant, enriching and productive customer experienceâ⬠. (Sprint, 2012) The marketing mix includes the four Ps (elements) of marketing. The four Ps are product, place, pricing, and promotion. To better explain how the four Ps work in a company we will see how Sprint applies the four Ps to their company. Frist P Element: Products Sprint is constantly trying to keep up with the technology changes to ensure customer satisfaction. ââ¬Å"Sprint is one of the premier wireless providers for smart phones in the USâ⬠. (Sprint, 2012) Sprint cells top of the line phones and phone services for residential customers as well as business customers. Sprint is not limited to just new products or service, but to enhance products or services that are already established as well. Marketerââ¬â¢s decisions on products are based on the nature of what the customerââ¬â¢s needs are. For Sprint to make sure they are listening to their customers and to know what their needs are they have blogs and chatting sessions on their website where everyone from customers to employees can share their comments, ideas, suggestions and opinions about improving products and services that are already established. Improvements can consist of phones to be able to handle more information or new technology added to the phones. Improvements can also be as simple as color or size. Decisions on products are also by the targeted customer (younger=texting abilities, older=tracking system for their children, oldest=being able to see the numbers on the key pad). Improvements may also be a wider range of service accessibility for fewer calls dropped. Second P Element: Place Where can Sprint be accessible to their targeted audience? Sprint makes themselves available through their website, kiosks in malls, as well as local Sprint stores. All places provide the phones and services needed. Not only regular customers are targeted, businesses are targeted as well. Sprint offers plans for businesses which provide packages which consist of several phones on one plan. The business plans are specifically designed to make it easier to conduct daily business transactions. The store supplies physical one-on-one people for those customers who prefer the person-to-person interaction. The store also provides a hands-on scenario where customers are free to look at the phones and see what they look, sound and feel like. The store provides a comfortable opportunity for the customers to make a personal educated choice. On the other hand, Sprint also provides their website. Sprintââ¬â¢s website provides a wider range of phone choices (new and used), wide range of services (phone service, wireless service, etc.) and for customers that need to ask question, Sprint provides online help (chat session, contact numbers, website links). The kiosk is just a convenience catcher. It is in a mall in hopes that a passing by customer will catch a glimpse of the products and be curious enough to stop, ask questions and possibly purchase a product on their way to another store. The store, website and kiosk are designed to give the customers all the tools and information needed to make the best choice for their personal or business needs. Sprint prides itself to making sure all their bases are covered and provides total accessibility to their customers in order to provide them with quick and convenient service available. In marketing a place is also known as the warehouse where, in this case, Sprint houses their phones for distribution so it is available for its customers. Third P Element: Pricing Pricing is a crucial part of the four Ps. Price is also considered a flexible marketing mix element. Marketers must consider the research, development, and services when pricing. In addition, marketers have to think about the how their company will price their products and services based on how much they will spend on fabrication and how competitors are pricing the same products and services. Customers are an important thought in the pricing process as well because they are the ones that are going to produce the revenue for the company. Marketers are also at the mercy of the economy; they will have to price low enough to get a good number of customers and gain a profit, but no low enough that they will get financially hurt in the process. Producing the right or good price for products and or services a company might have to consider redesigning products and services that may already exist. Sprint might offer better phones at a lower service plan or a better service with less expensive plan. Many times Sprint offers free phones to get new customers to purchase their service plan. Customers are given several options so that they do not feel like they are trapped picking a plan that does not accommodate their needs. Fourth P Element: Promotion The last element is promotion. ââ¬Å"Promotion means activities that communicate the merits of the product and persuade target customers to buy itâ⬠.(Armstrong Kotler, 2011) This element is the one that helps with enticing the customers to buy their products and services. Promotions are done in numerous ways. Ways of promotion may include, but are not limited to, deals, rebates, discounts and internet sales. ââ¬Å"Deals are short-term price reductions, commonly used to increase trial among potential customers or to retaliate against a competitorââ¬â¢s actionâ⬠. (Kerin, Hartley Rudelius, 2011) Deals and discounts are a very common way of promotion. Almost all retailers use deals in order to bring in existing, as well as, new customers. Sprint sometimes will have deals where you can add a particular feature to your phone service; like texting. These deals go on for a particular amount of time just so you can try it for a discounted price in hopes to get you to purchase the feature. One common promotion that Sprint offers is rebates. Sprint gives out rebate promotions on some of their phones. A rebate, for example, is when a phone is purchased and the company (like Sprint) is willing to give you a portion or all of the money you paid for the phone for using their service. You will not be able to buy a phone without the service in order to get the rebate. At times the rebate is given when trying a new phone that they are piloting. Internet promotions are another way of getting people to buy products and services. Although Sprint is over both the store and the websites, they were able to provide in store special promotions that customers were not able to receive online. The same went for their website; they were able to provide online specials that were not given in the store. Most of the time the promotions were on phones; customers were able to purchase phones with a special on service or customers were able to purchase phones that have been refurbished or used. These particular internet promotions were not available if the customer went to the store and said that they saw the promotion online and ask if the store would honor it. Unfortunately, the answer to the customerââ¬â¢s question would be no. Conclusion The four Ps serve as the four main parts of the marketing mix. As shown each one of them has an individual function. Each element is equally important on its own as well as a whole of the marketing mix. All of the elements are an effective part of a successful combination. The combination consists of reaching the customerââ¬â¢s needs and wants and the companyââ¬â¢s ability to produce revenue and profits. The four P elements of the marketing mix is one of the most crucial parts of a companyââ¬â¢s marketing today and it proves to be a bit complicated at times. At times, not all customers will be satisfied and the company might suffer a loss but the ultimate goal is to be successful by any means using the help of the four Ps. References Armstrong, G. Kotler, P. (2011). Marketing: An Introduction. (10th ed.). Upper Saddle River, NJ: Prentice Hall Kerin, R. A., Hartley, S. W. Rudelius, W. (2011). Marketing (10th ed.). New York, NY: McGrawHill Sprint.com (2012) About Sprint. Retrieved on December 20, 2012 from http://www.sprint.com/about/
Thursday, November 14, 2019
Baker :: essays research papers
Director of Bakery Cooperative My buddy is a baker out in DowningTown J$G Bagelry so I thought reading about a baker would be nice start to see what he does after he leaves home at one two in the morning to not return until midday. I know a few things about what by buddy does one is that you can't stay in the same bakery for more than 8 hours in a row or you get kind of sick I know he has to manage a bunch of people at two different bakeries. It seems like a job that could be fun but bad hours and a lot of responsibility. The one thing that would be hard is that my friend has to stay till the work is done and that can be 48 hour days. I want to work there but I bet they are out of business by now. The ideas that are held in esteem by these people are some things I want to be part of. First, the idea of community involvement stated as such, "We hire only nationhood people. We will hire anyone who can do the work. There have been all ages." (467). The other idea I like is that there is no owner and it's non profit, as the put it, "I'm the director. It has no owner. Originally I owned it. We're a nonprofit corporation 'cause we give our leftover bread away, give it to anyone who would be hungry."(447). They seem to mean that witch they say about giving away food I was most impressed with the story of the naborhood drunk, it goes something like this A drunk, who had obviously had a hard day's night, enters. There is a soft discussion. She hands him a loaf. He leaves, "He asked me for a quarter.
Monday, November 11, 2019
Other-than-temporary impairment (OTTI) Essay
Introduction O.T.T. Incorporated, principally engaged in the manufacture and sale of clothing, has six investments remaining in the departmentââ¬â¢s portfolio as of December 31. According to ASC, this memo analyzes whether any of its investments are other-than-temporary impaired, and determines the amount of the impairment. Facts Investment 1 ââ¬â Happy New Year & Co. OTT purchased 11 shares of Happy New Year & Co. stock on at $20 a share â⬠¨on Jan. 3, 20X1, and the price dropped to $15 in March and remained steady till Dec. 31, 20X1. OTT management does not believe the decline in price to be permanent and has asserted that it does not intend to sell this investment in the future. Investment 2 ââ¬â Beary Beary OTT held notes of Beary Beary with an amortized cost of $95 and a fair value of $88 on Dec. 31, 20X1. OTTââ¬â¢s investment committee established a policy requiring the sale of this security when the fair value declines below $90. Investment 3 ââ¬â Buy-A-Lot Company OTT held bonds of Buy-A-Lot Company with an amortized cost of $100 and a fair value of $88 as of December 31, 20X1. The companyââ¬â¢s credit rating upgraded from BBB to BBB+ that management has asserted it does not intend to sell this investment. Investment 4 ââ¬â March Madness Incorporated On March 25, 20X1, OTT bought 50 shares of March Madness Incorporated stock â⬠¨at $100 a share, classifying its investment as available for sale. As of December 31, 20X1, the price of the stock was $72. On January 31, 20X2, the date the Companyââ¬â¢s financial statements are issued, the price of the stock went up to $75. Investment 5 ââ¬â Tohoku Toys OTT held bonds issued by Tohoku Toys with an amortized cost of $25 and a fair value of $5 as of December 31, 20X1. Tohoku Toys is going through a restructuring because it was significantly affected by a severe earthquake in April 20X1. OTT does not believe that the restructuring will ultimately be successful. Investment 6 ââ¬â Chatterbox OTT holds a debt security issued by Chatterbox with an amortized cost of $100 and a fair value of $90 as of December 31, 20X1. The present value of the cash flows OTT expects to receive, discounted at the securityââ¬â¢s original effective interest rate is $92 as of December 31, 20X1. OTT intends to sell this security. Issues The other-than-temporary impairment depends on two issues: à ·Whether the fair value of the investment is less than its cost. à ·The impairment is either temporary or other than temporary depending on other guidance when the fair value is less than its cost. Discussion Investment 1ââ¬âHappy New Year & Co. ASC 323-10-35-32: ââ¬Å"A loss in value of an investment that is other than a temporary decline shall be recognized. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity that would justify the carrying amount of the investment.â⬠ASC 320-10-35-34: ââ¬Å"If it is determined in Step 2 that the impairment is other than temporary, then an impairment loss shall be recognized in earnings equal to the entire difference between the investmentââ¬â¢s cost and its fair value at the balance sheet date of the reporting period for which the assessment is made.â⬠Because the share price had a large decline from $20 to $15 and remained steady around $15 in most of time, it seems the share is absence of an ability to recover the carrying amount of the investment. Therefore, other-than-temporary impairment hasà occurred, and loss of $55 (11*$5) should be recorded. Investment 2 ââ¬â Beary Beary ASC 320-10-35-33A: ââ¬Å"If an entity intends to sell the debt security (that is, it has decided to sell the security), an other-than-temporary impairment shall be considered to have occurred.â⬠The company intends to sell the investment because the fair value is below $90. Therefore, other-than-temporary impairment has occurred, and loss of $7 ($95-$88) should be recorded. Investment 3 ââ¬â Buy-A-Lot Company ASC 320-10-35-33F: ââ¬Å"Changes in the quality of the credit enhancement should be considered when estimating whether a credit loss exists and the period over which the debt security is expected to recover.â⬠Although the fair value of the investment was lower than the amortized cost, the credit rating had been upgraded from BBB to BBB+, and the investment does not intend to be sold. These evidence show that the bond is expected to recover, so no other-than-temporary impairment has occurred. Investment 4 ââ¬â March Madness Incorporated ASC 320-10-35-34: ââ¬Å"The fair value of the investment would then become the new amortized cost basis of the investment and shall not be adjusted for subsequent recoveries in fair value.â⬠Based on ASC 320-10-35-34 I mentioned above, the other-than-temporary impairment should be recoded as $28 ($100-$72) as of December 31, 20X1. On January 31, 20X2, when the price of the stock went up to $75, the other-than-temporary impairment should be recoded as $25 ($100-$75). If the share price was $95 instead of $75 on January 31, 20X2, I think no other-than-temporary impairment needs to be recorded, because there is no material decrease occurred. Investment 5 ââ¬â Tohoku Toys ASC 320-10-35-35: ââ¬Å"In periods after the recognition of an other-than-temporary impairment loss for debt securities, an entity shall account for the other-than-temporarily impaired debt security as if the debt security had been purchased on the measurement date of theà other-than-temporary impairment at an amortized cost basis equal to the previous amortized cost basis less the other-than-temporary impairment recognized in earnings. For debt securities for which other-than-temporary impairments were recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected shall be accreted in accordance with existing applicable guidance as interest income.â⬠Although Tohoku Toys is undergoing a restructuring because of earthquake, OTT does not believe the restructuring will be successful. Based on authoritative literature mentioned above, the other-than-temporary impairment shall be recognized as $20 ($25-$5) when no addition evidence provided. Investment 6 ââ¬â Chatterbox ââ¬âAlternative 1: SAB 320-10-35-34B: ââ¬Å"If an entity intends to sell the security or more likely than not will be required to sell the security before recovery of its amortized cost basis less any current-period credit loss, the other-than-temporary impairment shall be recognized in earnings equal to the entire difference between the investmentââ¬â¢s amortized cost basis and its fair value at the balance sheet date.â⬠Based on the authoritative literature, if OTT intends to sell this security, the other-than-temporary impairment shall be recognized in earnings equal to the entire difference between the investmentââ¬â¢s amortized cost basis ($100) and its fair value ($90), which is $10. ââ¬âAlternative 2: SAB 320-10-35-34C: ââ¬Å"If an entity does not intend to sell the security and it is not more likely than not that the entity will be required to sell the security before recovery of its amortized cost basis less any current-period credit loss, the other-than-temporary impairment shall be separated into both of the following: a. The amount representing the credit loss. b. The amount related to all other factors. Different from alternative 1, if OTT does not intend to sell the security and it is not more likely than not that it will be required to sell the security, â⬠¨the credit loss will be $8 ($100-$92) and other factor loss willà be $2 ($10-$8).
Saturday, November 9, 2019
International Students Experience at Bluefield State College Essay
As a former international student of Bluefield State College, I want to thank the administration for great support and faculty stuff for outstanding academic experience during past two years. I know that you have biggest interest in well-being of foreign students. Your first priority always was to provide the best experience and support in any situation to every student on campus. The main purpose of this proposal is to make international students feel more comfortable and confident while at Bluefield State College. There are few difficulties that international students go through by arriving to college. First is a language barrier, which affects foreign studentsââ¬â¢ academic and social success. Second is cultural adaptation, which slower studentsââ¬â¢ transition into the new culture and understanding of local traditions. Third is the distance from a family which makes it hard for a student to go through some difficulties, when family canââ¬â¢t give any suggestion in a different situation due to cultural differences. Development of international student support center would help students to adapt to a new education system and culture faster. Organization of mix cultural events on campus would help make friends among the local population and help in cultural transition. Mentoring would give support to situations when family couldnââ¬â¢t help and improve academic results. I believe that if the administration will take all this concerns under consideration and implement some of the suggestions; it will drive up the retention of international students as well as new recruitment and overall satisfaction of foreign students. Sincerely, This proposal will identify different symptoms that dictate experience of international students at the university. Research will describe arguments like language barrier, cultural differences, distance from the family and social interaction in great details. Another helpful aspect of this paper is to suggest solutions to all the arguments. Developing international studentââ¬â¢s center will improve foreign studentsââ¬â¢ satisfaction with a college experience. This proposal will explain how mentoring, counseling and cultural exchange events will improve students experience and academic success. Introduction Every school wants to be recognized not only locally but also worldwide. Schools try to attract student from all over the world by giving scholarships to foreign students, or contracting with international schools on exchange programs. It is a challenge to bring international students to college in the United States, but the most important task is to make foreign students feel like they didnââ¬â¢t leave home, or they arenââ¬â¢t that far from it. Every institution would like to see each international student successfully get a degree and leave school with the best experience. I want to address problems and needs of international students, when they choose to come to colleges in the United States. The best example would be Bluefield State College, which I attended as an international student. Bluefield State College is a small school in Bluefield, West Virginia. Population of the college is mostly local residents. There is no campus housing, or transportation provided by the school, which makes it inconvenient for students. Unsafe surrounding is another downsize, there were a few incidents including shooting and fighting. College is known for their good engineering and nursing programs, in addition to a few others. The biggest downsize is that Bluefield State College doesnââ¬â¢t have International Center. When it comes to international students, there is a lot that needs to be taken under consideration like the language barrier, cultural differences, social life, and distance from the family. Development of an international support center will improve international studentsââ¬â¢ assimilation, facilitate intercultural engagement and promote academic success. Arguments a. Language barrier The level of English proficiency is very low, when international students first arrive to school in the United States. It becomes the biggest obstacle n communication. It also affects studentsââ¬â¢ confidence. Some students scared to say something incorrect, or being misunderstood. The main purpose of international students of studying in the United States is to exchange cultural experience, make new friends and receive worldwide accepted degree. One of the articles shows due to limited English many stu dents shut down, they choose to stay in the room and communicate with peers who are from the same geographic background (McLachlan & Justice, 2009). Foreign students decide to socialize among each other because they have a lot of things in common. Majority of international students is from Saudi Arabia at Bluefield State College. It makes it easier for them to communicate among each other, the cultural difference not that visible, which makes them feel like they have never left home. There is a major downsize in the situation like that, English proficiency of these students doesnââ¬â¢t improve, and they donââ¬â¢t get complete experience in cultural exchange. Sovic (2009) article makes it clear from international studentsââ¬â¢ interviews that home students donââ¬â¢t want to interact with foreigners because of their language proficiency. They feel like it takes too long for international students to express their ideas, and they ask few times to repeat, because of the language, slang, and humor (Sovic, 2009). Language proficiency has a huge effect on academic success. First international students have to adjust to the education system, difference in the grading scale, and professorsââ¬â¢ way of teaching classes. Another problem arises, when students have to follow a professor and take notes in a different language. Some professors require participation in class. A lot of international students donââ¬â¢t feel comfortable to speak up during a class session, because of the accent. They feel that they will be misunderstood. If students donââ¬â¢t participate in discussions, it counts against their grade. The main obstacle is to writing, it is already hard to write a research paper that would meet higher education standards, but it is twice harder to write it in a different language. Research article proves that local students had better academic results during first and second years in university than international students. However, article shows that the problem is not just language barrier, but also difference in culture. Students speaking a different language family, differently adjusting to understanding and learning English (Mann, Canny, Lindley & Rajan, 2010). That means that international students have to spend twice more time in order to get the same results as home students. This gives even less time for socializing. b. Cultural difference Cultural difference is another obstacle that foreign students have to adjust. The article explains crucial point of every foreign studentââ¬â¢s unique background (Wedding, McCartney & Currey, 2009). Depending on the country of origin, some students take longer than other to adapt to the American culture. For example, Asian students find it very difficult to get used to American food, so they donââ¬â¢t go to the school cafeteria, where there is just local food. Asian students are trying to find stores or places where they could get and cook homemade food. Another aspect of the cultural differences is religion. For example, Arabian students have different holidays, which dictate what time they can have classes, receive food, or pray. They have to readjust, because universitiesââ¬â¢ schedule in the United States doesnââ¬â¢t include any of it. Another critical cultural group is students from India and surrounding India countries. According to their religion, students canââ¬â¢t eat beef, because a cow is saint animal. Most of products in the United States are made from beef; some of the Indian students not realizing that in the first couple weeks eat beef produced products. Many American holidays are different from other countries. Sports play a great part in American culture. Sports are very common topic among American students. There is many more like fashion and music differences. Silvia Sovic (2009) suggests in her article that acculturation is very important in foreign studentsââ¬â¢ social lives. c. Distance from family Many of the students are just graduated from high school, used to their family being around. Moving away from home to college makes it very complicated. Students have to learn how to organize their day, control time, cooking, doing laundry. One of the studies explains common problems that foreign and home students go through during the first couple semesters at school. Both groups have to adjust to new academic system, independence, distance from family. Also, it shows other challenges that only international studentsââ¬â¢ experience. They have to deal with all the legal requirements, acculturation, and language barrier (Wedding, McCartney amp; Currey, 2009). Many of international students are facing some problems, where their parents canââ¬â¢t help them. Families are not familiar with the system, economic situation. Another research suggests that family and high school friends are the main support during the first couple weeks at college (Sherry, Thomas & Wing Hong, 2010). That proves that international students donââ¬â¢t have that support during first weeks at college. d. Social interaction Another very important challenge is social interaction. Many international students find it is very hard to start talking to home students. There is a different reason that leads to isolation of international students from American peers. Article explains that language barrier, cultural difference as well as the difference in age makes it hard to communicate with home students (Wei, Ku, Russell, Liao & Mallinckrodt, 2008). Similar age problem mentioned in Sovic (2009) article: many international students are older and have one or two undergraduate degrees, so it is hard to find common interests with local students and keep the dialogue going. Recommendations Every school should have an international center, where foreign students could seek for a help, support, or suggestion. There is an international center where there is a big international studentsââ¬â¢ population at schools. These international centers provide students with advice in different situations answer all legal questions, help to interact with other international students. I believe that every school who has international students, has to have international center in order to satisfy basic needs of the foreign students. a. Mentoring I believe that student-mentors would help international students in academic level also in social life. If an international student would have an American mentor, it will help them to improve their English proficiency. Foreign students will feel more confident to interact with an American mentor, then with regular student at first. Mentor wouldnââ¬â¢t mind to repeat phrases multiple times, or explain some situations, that international students wouldnââ¬â¢t understand. Mentors could introduce international students to their friends. One of the researches shows that studentsââ¬â¢ responds were very positive towards endorsing mentoring system in universities. They said that professors/mentors shared information on working as a teacher in American education system. Majority said that it helped them to make new friends through the meetings, which helped them to improve their English skills and easier adapt to the new environment. Students said that professors paid attention to difficulties that they had, which showed to students that faculty cares about them. All that made foreign students feels more confident and comfortable (Ku, Lahman, Yeh & Cheng, 2008; Sato & Hodge, 2009). b. Counseling services Endorsing counseling services could help not only assist international students, but also help universities better understand international students and what they are going through while at school. Counseling services will analyze each international studentââ¬â¢s unique background and needs. Depending on a studentââ¬â¢s cultural background counselors could come up with different programs in order to ease studentsââ¬â¢ transition into a new environment. I found research article that gives great examples of situations that international students experience in any institution. Concentrating on place of origin, culture, gender, age, counseling would be a great solution at meeting international studentsââ¬â¢ needs, helping them overcome any obstacles, and facilitating intercultural engagement (Tidwell & Hanassab, 2007). If consular group at every institution would hold that type of research, it will prepare university for new coming international students. Counselorsââ¬â¢ task is not only to understand foreign studentsââ¬â¢ difficulties, but also understand their own culture and understand the difference between them. By completion of that task, it would be much easier to help foreign students introduce American culture and help them with transaction. Olivas and Li (2006) research suggests organizing events where local students could communicate with international students. Mixing or cultural exchange would help both group of students in developing new connections and developing new relationships. Paper suggests each university to do research on counseling programs (Olivas & Li, 2006). c. Pre-entry English courses Pre-entry English courses will better prepare international students for starting college. It will improve their English proficiency. These classes could give them better idea of the education system with no pressure of grading. It will allow them to come to the university in advance and get familiarize with surrounding. Helen Benzie (2010) suggests that pre-entry English courses will help students not only improve English level; it will give them opportunity to start adjusting to a new culture and socialize with local students before school semester starts. d. Intercultural events I believe that if a school or international center would organize more events, where international students would interact with home students, it will help to create friendship among different groups. Intercultural classes, where home students could learn about foreign cultures and international students would learn about local culture. One of the articles provides information on the culture mixing events. Mixing activities, where students with different background interact with each other, helps all cultural groups better understand each other (Mackay, Harding, Jurlina, Scobie & Khan,2011). Conclusion All information above indicates that all international students no matter what country they choose to get Higher Education from experience the same challenges. Every school has to consider these challenges and help foreign students overcome these difficulties, or try to make it less noticeable. Mentoring, counseling, host family programs are the most popular and effective ways to help students when they are going through acculturation. Organizing social events where international and local students could mix and interact outside of an academic environment. If every school would apply knowledge about foreign studentsââ¬â¢ unique needs, it would help not only students but also schools to develop future international connections.
Thursday, November 7, 2019
Main Steps in the Writing Process
Main Steps in the Writing Process Those pesky essays and papers they never stop coming! And, as busy as you are, it is so tempting just to fire them off just to get something in on time. This is not a good idea, because those poor grades accumulate and all of a sudden you are at the end of the semester and looking at course grade that you will not want to share with your parents, for sure. If you do not really remember the writing process steps, heres a quick run-down with an easy and simple explanation of how to get through them. The 5 Steps of the Writing Process There are actually 6 steps if you count the decision on a topic and a thesis. But we will assume that you have at least that much taken care of. If not, there are some tips for that at the end of this post. Brainstorm or conduct research: If you are writing a basic essay that will not involve outside research, you need to list all of the possible things that might be included in the essay. Then you combine those that are related until you have 3-4 main ideas that will make up your body paragraphs. If you are writing an essay or paper that involves research, you know the drill. Find some good resources, read them and take notes. Organize your ideas or notes. Depending on the purpose for your essay or paper, there are a variety of organizers you can use. You may prefer just a basic outline or list of the order in which you are going to cover your sub-topics. If you are writing a comparison/contrast, on the other hand, you may want to use a Venn diagram; if you are writing a narrative, you will want to make a timeline. Write your rough draft: Write the body paragraphs first, then add your introduction and conclusion. Follow your organizer as you do this so that you leave nothing out that is important to your thesis statement. Revise, revise, and revise: This cannot be stressed enough it is one of the most important writing process steps, if you want a decent grade. There are several methods for this. If you are checking sentence structure and grammar, read the thing out loud to yourself you will catch most of those types of errors. If you are not a skilled writer, then get someone who is to review and edit it. Type up your final draft and be certain that your format is in accord with the instructors requirements, including both in-text and end-of text citations. Things Have Not Changed Over the Years Even in elementary school, the writing process for kids is very much like what it is for high school and college students. It is tried and tested and really does work, if you will follow each step carefully. Again, if you leave out a step, you end up with a piece of writing that can lack logical flow and/or have many structural and grammatical errors. A Word on Topic Selection Whether you have complete freedom to choose any topic you wish or whether you can select from among options, if you have any choice at all, pick a topic that interest you. If you do not, the whole process will just be drudgery. Once you have your topic, you do have to come up with a thesis statement. In a persuasive or argumentative piece, your thesis is your opinion. For other types, you will need to ask yourself some questions. Why is this topic important? What do I want others to take away from this? Answering these will help you get to your thesis.
Tuesday, November 5, 2019
Emphasis partners up with MCA - Emphasis
Emphasis partners up with MCA Emphasis partners up with MCA Emphasis is delighted to announce a new business partnership with the Management Consultancies Association (MCA). The MCAs 60 member companies represent around 70 per cent of the UK consulting sector, and is increasingly active as the representative voice of this important and strategic industry. The MCA informs and influences public debate on topical issues, and provides authoritative data on the industry. It commissions research and policy analysis and represents the industry in discussions with Government and other stakeholders. The MCA also facilitates networking and the sharing of best practice within the industry through events, publications and initiatives such as the Young MCA. The partnership with Emphasis will allow the MCA to add to the services it offers its members. Emphasis is the UKs leading organisation dedicated solely to business-writing training and consultancy. The company is behind some of the best business-writing skills in the UK, working with a huge range of organisations including MCA member firms. Alan Leaman, MCA Chief Executive, said: We are delighted that Emphasis have joined with the MCA in this new partnership. We will be working together on a number of projects over the coming year. Rob Ashton, Emphasis Chief Executive, said: This is an exciting project, building on our work with numerous knowledge-based organisations. It provides a real opportunity to help member firms make the most of their intellectual capital. For more information on the MCA, go to www.mca.org.uk.
Saturday, November 2, 2019
Medivac Essay Example | Topics and Well Written Essays - 500 words
Medivac - Essay Example the law is still a question legally battle as consideration is given to the investors who may want to have such information in order to help make informed decision regarding the investment. In this regard, the courts will find it an offence to have crossed the materiality threshold if the information was given to an investor who did not seek such information but based on making a fortune. The law prohibits such moves that are only aimed at making individuals to invest based on envisaged fortune. The case of piper v. Chis-Craft Industries, Inc. comes in handy in the understanding how the article is enforceable in law (Hazen, 2003). The supreme court in there ruling determined that there should be no private remedy in the case of competing tender offeror. The court declined to do direct compensation of any private remedy, and instead highlighted that the opinion was in pursuit of section 14 (e) - Private right of action in the hands of the target company or its shareholders (Hazen, 2003). The Court in arguing the case of piper indicated that the motive of Williams act was to ensure further protection by furnishing the shareholder of the target information so that they could make informed choices and not that of competing tender offerors, which were considered collateral benefits to the tender offer provisions (Hazen, 2003). This shows how the article consideration for enforcement is determined. The underlying factor in this case is the intention of giving the insider information t the prospective shareholders. If the intention is the response to inquiry, then one may be considered not culpable for any violation of the statute, but if it is proved to be for the conspiracy to make a fortune for oneself then it is a violation of the act. The federal security act was enacted following the stock market crash of 1929, which ensued the great depression in the American economy. The period lasted of about a decade and resulted into negative impact on the industrialized
Subscribe to:
Comments (Atom)