Strategic Human Resource Development Plan - 2515 Words

EXEQSERVE CORPORATION COMPANY X STRATEGIC HUMAN RESOURCE DEVELOPMENT PLAN A Proposal by Edwin C. Ebreo HR Development Consultant COMPANY X STRATEGIC HUMAN RESOURCE DEVELOPMENT PROGRAM EXECUTIVE SUMMARY A s Company X continue to grow, the need to establish a more mature HR Development Program that responds to the company’s need to succeed in an ever toughening market becomes apparent. HR Development Programs are important in keeping the workers aligned with the goals of the organization. A good Strategic HRD plan helps managers see a clear line of sight between organizational goals, the competencies the employees need to demonstrate and what they as managers need to do in order to encourage and support the acquisition and†¦show more content†¦The information provided in this document is just an example and is not based on factual data. We make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the information, products, services, or related graphics contained on this document for any purpose. Any reliance you place on such information is therefore strictly at you r own risk. However, In no event will we be liable for any loss or damage including without limitation, indirect or consequential loss or damage, or any loss or damage whatsoever arising from loss of data or profits arising out of, or in connection with, the use of this template. STRATEGY FOR ENSURING TRANSFER OF LEARNING 1. As HR’s way of partnering with our line counterparts, we have identified specific skills and behaviors that target participants need to demonstrate after the training. We have made these expectations clear with the training providers and asked them to customize their training designs to meet these expectations. 2. HR and/or Training Providers shall give a thorough briefing to concerned managers about the training so managers can better appreciate the content of the course and how they can support the demonstration of desired behaviors and performance. 3. Each participant is required to complete and submit to their managers a trainingShow MoreRelatedCapital Equipment Leasing Strategic Human Resource Development Plan1673 Words   |  7 Pages CEL Capital Equipment Leasing Strategic Human Resource Development Plan A Proposal by Tim Bowles OMM-618 Strategic Management in Human Resources Management Instructor Prof. Maja Zelihic May 12, 2015 Executive Summary As Capital Equipment Leasing continues to grow, the need to establish a more mature HR Development program that responds to the company’s needs to succeed in a fast growing market. Traditional values include optimism about the future. The contents of this report areRead MoreHow Strategic Management Plan And The Human Resource Planning Process1410 Words   |  6 PagesFor this assignment we will examine how strategic management plans are established and redefine to keep the organizations moving forward in growth. Management promotes and brings about a change in the structure to keep it active and efficient in the approaches to achieving its goals and objective. The strategy behind the approaches correlation is what leads to actually implementing and providing data to analyze on an ongoing basis to enhance the strategic plan of the organization. The relationshipRead MoreOrganization Planning, Project Management, and Information Technology1319 Words   |  6 Pagescare organization is a challenging and iterative process. The organization must engage in careful and ongoing strategic and tactical planning to ensure that the implemented technology will ultimately be effective and beneficial for its practitioners, staff, and patients. To prepare for this Application Assignment, review the information presented in this week’s Learning Resources on strategic and tactical planning for health information technology and the application of project management methodologyRead MoreHuman Resource Management : The Management Of An Organization1250 Words   |  5 PagesHuman resource management is the management of an organization to build and maintain the relation between the employee and the organization in order to meet business objectives and employee expectations. The process of hiring and developing employees so that they become more valuable to the organization. Human resource management is the governance of an organization s employee. HRM is sometimes referred to simply as human resource. HRM is the process of recruitment, selection of employee, providingRead MoreHuman Resource Strategic Plan For The National Commission For Civic Education758 Words   |  4 PagesIMPLIMENTATION PLAN This study has gradually sort to develop a human resource strategic plan for the National Commission for Civic Education (NCCE). In order to meet the last objective of the study which seeks to turn the alternative solutions into an action plan by way of a human resource strategic plan to be implemented by the management of NCCE., this chapter spells out implementation strategies based on the Human Resource Strategic framework in chapter two, objectives of NCCE and internal andRead MoreOrganizational Strategy For A Successful Business1408 Words   |  6 Pagesup-and-coming business starts with strategic, operational and tactical plans developed by top executives and other managers. These plans define what the company will accomplish and how they are going to achieve it. 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The manner in which an organization’s personnel are managed has a tangible influence on the productivity of the employees, whichRead MoreStrategic Human Resource Management Essay1117 Words   |  5 Pages Section One Strategic human resource management (SHRM) is a tactical method for the management of an organisation’s human resource function in line with organisational goals and objectives. SHRM enhances these functions by linking the traditional human resource practices to business strategy and the realization of organisational goals in order to enable the organisation to achieve a competitive advantage. Importance of SHRM in Organisations According to Wei (2006), properly designed and executedRead MoreEffective Human Resource Planning.1310 Words   |  6 PagesThe key to effective human resource management is human resource planning 1.0 Introduction Human Resources (HR) Management is a multifaceted function. This entity has an important place within companies in helping key personnel decide on the best staff for their needs, among other things. Sometimes, the employees chosen are full-time employees already working for the company or they could be contractors. Regardless, the goal of HR Management is to choose the most qualified person for the job. Read MoreArgues the benefits or disadvantages of Human Resources being a strategic business partner964 Words   |  4 Pagesdisadvantages of Human Resources being a strategic business partner giving consideration to the impact of Human resources polices and practices on strategy, people and organizational culture. Strategic human resource is considered as a term to describe an integrated approach to the development of human resources strategies within a business, which will enable the organization to achieve its goals. (Kramar et al., 1997) It is an approach for making decisions on the intentions and plans of the organization

Assessment Task 3 Portfolio Of Evidence - 1352 Words

Assessment Task 3 – Portfolio of Evidence Professional development policy The five main steps in determining and executing training in an organisational context: analyse the required standards, analyse the current skill and knowledge level, determine the skills/ knowledge gap, identify training solutions and evaluate performance after training. It is important to ensure that the learning goals and the learning methodologies are tailored to suit the needs of the organisation because it is way that the training will be in accordance with the organisation’s policies, goals, capabilities and business plan. The training should be also tailored for the needs of the participants because every person has different personality which means that some appropriate learning style must be used for him or her. It is also necessary to ensure that the necessary resources are provided. If this is not happening, then the training will not be effective, which is a waste of time and money. a. The purpose of the above policy is to describe what are the steps involved in developing training and also what criteria this training should meet. b. In my organisation, professional development starts from the management. The management while consulting with the employees decide on what type of professional development training the employees require and makes sure to design the training in accordance with the learning preferences and the goals of the organisation. c. In my workplace the professionalShow MoreRelatedAssessment Task 3 : Portfolio Of Evidence900 Words   |  4 PagesAssessment Task 3 – Portfolio of Evidence Professional development policy The five main steps in determining and executing training in an organisational context: analyse the required standards, analyse the current skill and knowledge level, determine the skills/ knowledge gap, identify training solutions and evaluate performance after training. Networks Identified Benefits How you can develop this network? Victorian Chamber of Commerce and Industry Get training on customer service, network with mRead MoreGifted And Talented Portfolio Assessments1580 Words   |  7 PagesGifted and Talented Portfolio Assessments Rationale It has been brought to the school’s attention that there is a need for a more perpetual and comprehensive assessment of students while they are served in the Gifted and Talented Program. Formative assessments provide opportunities to evaluate student performance while the students are being served in the Gifted and Talented Program. Portfolios are an excellent way to evaluate student performance while also helping self-direct their learning andRead More2.1 Strengths and Limitations of Assessment Methods Essay883 Words   |  4 Pagesand Limitations of Assessment Methods Selecting Assessment Methods There is a large variety of assessment methods available for assessing learners’ achievements. These include observation; questioning the learner; examining product evidence; discussion; witness testimony; looking at learner statements; recognising prior learning; simulated environment; skills tests; oral and written examinations; assignments; case studies and projects. Choosing the most appropriate assessment methods is vitallyRead More200336 Business Academic Skills 2011.1 Essay Instructions (50%)900 Words   |  4 Pagespersonal. A good essay does not repeat what is said in the literature. Rather, it should critically analyse the evidence and arguments presented by the authors; account for and/or refute counter arguments; and demonstrate relationships between ideas and between theory and practice. To that end, this assessment will enable students to bring together all the parts associated with the Learning Portfolio into one coherent academic essay and evaluate what has be en learnt throughout the entire semester. DetailsRead MoreAssignment Brief1394 Words   |  6 PagesBUSINESS CREATIVE SECTOR HIGHER NATIONAL CERTIFICATE / DIPLOMA in COMPUTING (all pathways) Assignment Title: Portfolio: Computer Systems Assignment Number: 1 of 1 LEARNING OUTCOMES AND ASSESSMENT CRITERIA COVERED LO1 Understand the function of computer systems 1.1 explain the role of computer systems in different environments 1.2 explain the hardware, software and peripheral components of a computer system 1.3 compare different types of computer systems LO2 Be ableRead MoreEssay Experiential Methods for Acquiring Self-Knowledge1509 Words   |  7 PagesGuidelines (National Occupational Information Coordinating Committee 1989). The guidelines address the progressive acquisition throughout life of (1) knowledge of the influence of a positive self-concept; (2) skills to interact positively with others; and (3) understanding of the impact of growth and development. Studies conducted by Anderson (1995) and DaGiau (1995) among others demonstrate the influence that increased understanding of ones self-concept and its effect on roles and relationships has uponRead MoreBSB51107: Diploma of Management2808 Words   |  12 PagesTraining Package Assessment Task Workbook Candidate Name: Student No BSB51107: Diploma of Management: Assessment Task Workbook Table of Contents Terms and Conditions Instructions to the Candidate (trainee) Submitting your evidence portfolio Ownership and plagiarism Re-submission of your evidence portfolio Declaration by Candidate Purpose of this Assessment Workbook Units of competency in this assessment Safety Australian Qualifications Framework (AQF) Assessment 1: Balanced ScorecardRead MoreHealth1271 Words   |  6 PagesQualification | BTEC National Extended Diploma in Health amp; Social Care Level 3 | Unit number and title | Unit 44: Vocational Experience | Hand out Date | w/c 9th September 2013 | Hand in Date | 13th June 2014 | Learner Name | | Assessor name | Adelaide McLaughlin amp; New Lecturer (TBC) | | Assignment title | Vocational Experience | Criteria Assessed | P1 explain the structure and function of a health or social care organisationP2 report on own contributions to a specificRead MoreDementia: Learning and Assessment Criteria Essay929 Words   |  4 Pagesthe importance of inclusion DEM 310 3 3 23 31/03/2015 Y/601/3544 Unit purpose and aim This unit is aimed at those who provide care or support to individuals with dementia in a wide range of settings. The unit covers the concepts of equality, diversity and inclusion that are fundamental to person centred care practice. Learning Outcomes The learner will: 1 Understand the concept of diversity and its relevance to working with individuals who have dementia Assessment Criteria The learner can: 1.1 ExplainRead More Assessment Grading in the Classroom Essay1470 Words   |  6 PagesAssessment Grading in the Classroom Grading and testing is usually a mandatory part of teaching. Most schools let the teachers decide how and when to test, as long as the letters A, B, C, D, or F appears on a student’s report card. Teachers may not like the fact that some failing grades will have to be given, but as long as their way of grading is fair to every student, it is something that they will have to deal with. There are many methods of measuring a student’s ability to accomplish a task

Eating Disorders free essay sample

Eating Disorders Introduction: For my research paper I chose to explore eating disorders and I chose three topics under eating disorders. The three topic I chose where anorexia, bulimia and binge eating disorder. I chose this for my final paper because I do not know much about eating disorders and I would like to learn more. I have personal connections to this because I have family or friends that have or have had an eating disorder at one point in their life. Eating disorders interest me because there is so much more I need to learn about them. Body Paragraphs: According to national eating disorders web site eating disorders are defined as including extreme emotions, attitudes, and behaviors surrounding weight and food issues. (http://www. nationaleatingdisorders. org/information-resources/general-information. php#terms-definitions). One type of eating disorder is binge eating. It is when someone feels like they have lost control of their eating so they just keep eating more and more. Now, all we see are women with the â€Å"perfect† body shape, and of course, every girl would die to look like that. â€Å"Within 38 months, the number of teens at risk for eating disorders more than doubled to 29 percent† (Goodman 79). Before television was introduced to the island of Fiji, the number of eating disorders was drastically lower than today. Within a little over a year, as the television was introduced, these disorders were on the rise. Wherever media has influence, women have become less self-confident, leading them to obsess about weight loss. While struggling to lose weight, they resort to unhealthy habits, and often, eating disorders. The constant portrayal of the perfect body has led many teens and young women to crave this image and never be satisfied with themselves. Women and teens cannot accept their reflection in the mirror because the person looking back at them is not as beautiful and flawless as the women they see in fashion magazines. â€Å"When girls and young women see such images, observers say, they are made to feel inadequate and may undertake extreme measures to try and emulate their idols† (â€Å"Update† par. 23). Because of the promotion of thinness, girls are never satisfied with their bodies. They watch T. V. and desire to look like the beautiful women advertised everyday. Often, young girls will harm themselves until they feel that they are comfortable with their bodies, which rarely happens. It is hard for adolescents to allow time to see their body transform as they exercise and eat well, so they will take part in an eating disorder to get quick results and not even realize the harm they are subjecting themselves to. â€Å"The promotion of the thin, sexy ideal in our culture has created a situation where majority of girls don’t like their bodies† (Hellmich par. 9). Every time young teens look in the mirror, they will find something about themselves they do not like. They will pick themselves apart until they feel that they are as flawless as these women on T. V. Girls who do not meet these standards, feel ignored and ostracized. Magazine companies have the option of using new models at any time. To date, they have proven to choose thinner and thinner models. If companies make a difference to this social crisis by choosing models that are representative of the typical woman’s body size, there would be a dramatic decrease in eating disorders. By doing so, women and teens would not be continually striving for that unattainable image, but would be proud to see see their â€Å"reflection† in the magazines and other media. The media has convinced millions of women that this ideal image is real when in fact its altered, airbrushed, or edited. It would be difficult to find a single photograph that hasn’t been edited before being presented to society. â€Å"It’s time that magazine and advertising executives recognize the role their displays play in setting unattainable standards of whats attractive† (â€Å"Beyond† par. 9). The media needs to understand the impact that they are having on society. They play a significant role in poor self body image and the rise of eating disorders among women and teens. It’s time they take a step back, realize this negative affect, and feel an obligation to help women appreciate themselves. â€Å"Women are more likely to develop eating disorders or cosmetic surgery to conform to unrealistic physical ideals that are flaunted in movies, magazines, and advertisements they contend† (â€Å"Feminism† par. 37). The only thing girls see on the pages of magazines are tall, thin, beautiful ladies. What they do not understand is the hours of editing devoted to that one picture before it is placed into the hands of society. When girls try to emulate their idols, they are naive to the fact that these girls are airbrushed and edited. The media has created the definition of beauty through an unattainable image an image that has become the desire and passion for women and teens to reach. Not everyone would agree that the media plays a significant role in the rise of an eating disorder. Some might argue that most people can distinguish between the fantasy portrayed in the media and the reality of our society. If this were true, then the incidence of eating disorders would not increase when media is introduced into new societies. Media equals influence. Take fashion for example. How does fashion become the â€Å"in thing? † It’s because the media puts it out there and people bite. Moreover, there are diseases all around us. If people were mature enough to make sound decisions and know right from wrong, despite the pressures that exist, then our society would not be battling things like drug and alcohol abuse, smoking, bullying, and more. Even more, people might argue that the media, aware that beauty is what sells, is doing their job of promoting products through beautiful people in order to increase sales. â€Å"Likewise the ‘beauty industry’ has convinced millions of women that chemical crap on their faces, and plucked eyebrows that are drawn back on, is ‘beauty’† (Anderberg 73). But isn’t this horrific disease worth the fight of our entire society including the media? Every last one of us has a responsibility to help thy neighbor, rather than profit from our neighbor’s poor self body image. The media plays a significant role in the onset of eating disorders. This is shown by the rise of eating disorders after the introduction of television, the constant portrayal of the perfect body image, and the advertisements using unattainable beauty. The more society is infected by media, the higher the incidence of eating disorders. Women and teens will never learn to appreciate their own bodies which leads them to a self destructive body image. What is shown on T. V. and in magazines is as unreal as cartoon character drawn by their cartoonist. Aside from the disease of eating disorders, this issue shows how influential our society can be upon one another. Stop supporting television and other advertisements by boycotting their goods and services until they accept responsibility. for this crisis The media has the responsibility to portray society as it is, rather than forcing this unrealistic ideal. Research more about the significant effects eating disorders has to women’s health and body image. Contact modeling companies and fashion industries and use your knowledge to help them understanding this negative effect on society, so they can help our future.

Creatine Hazardous or Healthy Essay Example For Students

Creatine: Hazardous or Healthy Essay Creatine: Hazardous or Healthy Essay? In sports today, everyone is looking for that extra advantage to enhance their performance, and to compete harder and stronger than their opponent. Creatine has become a major part of many athletes weight training and conditioning programs in the past few years. Many people have different opinions as to whether or not this substance should be used. After researching the topic of Creatine, I have concluded that there is nothing wrong with taking the supplement called Creatine. The supplement, known as Creatine or Natures Steroid, is the latest craze of the movement, and is selling over 100 million dollars in profit each year. Creatine is a natural substance that was first discovered by a French Chemist named Chevreul (Higher Power Creatine Web page). It is found in its highest form in lean red muscle tissue of animals and humans in the form of Creatine Phosphate. Creatine must be combined with exercise to get an effect. When muscles are used to lift a weight, or perform any type of work, ATP (Adenosine Triphosphate) is quickly broken down to ADP (Adenosine Diphosphate) and energy is released. The amount of ATP stored in the muscle must rely on Creatine to restock its supply of ATP. This cycle is repeated throughout the training period. Therefore, the addition of supplementary creatine allows the duration of the bodys maximum effort to increase. Which basically means you can lift more weight for a longer period of time(Applegate 25). Muscles will only increase in size when stimulated by a greater workload. For example, before one was using a Creatine supplement, he or she was bench-pressing 170 pounds, for 3 sets with 8 repetitions each set. With use of Creatine one is able to bench press 180 pounds, for 3 sets with ten repetitions per set. Thus, enhancing performance, and gradually increasing overall strength and muscle mass. The one major concern about Creatine is if it is harmful, and the type of side affects that may occur from its use. Creatine is a natural, safe substance that already exists in the human body. Its function is to provide the body with energy reserves. Reports have also shown that it is not an addictive substance, like tobacco. Creatine is safe for both sexes. Common side effects that are known to occur on some occasions are headaches, stomachaches, cramping, diarrhea, dehydration, and muscle soreness. Some female users have reported side effects such as water retention and bloating(Schirring 17). All of these side effects are common symptoms that non-users may experience everyday. For example, muscle soreness will always occur after a rigorous workout. And stomachaches, cramping, and diarrhea can occur due to digestion of an improper combination of foods. Creatine benefits the human body in many different ways. The so-called Natures Steroid is a source of immediate energy for working muscles. The availability of more raw energy allows more lengthy workouts for the athlete. The over the counter dietary supplement is research proven to increase peak power delay fatigue, and as already stated, increase energy during high intensity exercise(Williams 43). Most users reported their body fat level dropped simultaneously with the increase in lean mass. Women reported more fat loss and more lean mass due to their smaller frames. Additionally, Creatine is a major contributor to enhancing muscle cellular hydration, otherwise known as volumizing. Volumizing is muscle cells holding more water, becoming larger and better defined. This enhances the ripped look that body builders strive to attain(Higher Power Creatine Web page). Natures Steroid also benefits any kind of sport that involves short intense bursts of energy. That includes all sports except leisure activity. Many athletes have questioned if Creatine will cause them to test positive for an illegal substance during a random drug test. If the athlete were subjected to a random drug test, he or she would notice that they have creatinine in their system, which is a result of Creatine use. Creatine is not an illegal substance. .u34a22d38f590ef15434108bc711b7b67 , .u34a22d38f590ef15434108bc711b7b67 .postImageUrl , .u34a22d38f590ef15434108bc711b7b67 .centered-text-area { min-height: 80px; position: relative; } .u34a22d38f590ef15434108bc711b7b67 , .u34a22d38f590ef15434108bc711b7b67:hover , .u34a22d38f590ef15434108bc711b7b67:visited , .u34a22d38f590ef15434108bc711b7b67:active { border:0!important; } .u34a22d38f590ef15434108bc711b7b67 .clearfix:after { content: ""; display: table; clear: both; } .u34a22d38f590ef15434108bc711b7b67 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u34a22d38f590ef15434108bc711b7b67:active , .u34a22d38f590ef15434108bc711b7b67:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u34a22d38f590ef15434108bc711b7b67 .centered-text-area { width: 100%; position: relative ; } .u34a22d38f590ef15434108bc711b7b67 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u34a22d38f590ef15434108bc711b7b67 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u34a22d38f590ef15434108bc711b7b67 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u34a22d38f590ef15434108bc711b7b67:hover .ctaButton { background-color: #34495E!important; } .u34a22d38f590ef15434108bc711b7b67 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u34a22d38f590ef15434108bc711b7b67 .u34a22d38f590ef15434108bc711b7b67-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u34a22d38f590ef15434108bc711b7b67:after { content: ""; display: block; clear: both; } READ: Cfcs Cause Deterioration Of The Ozone Layer Essay The Federal Food and Drug Administration (FDA) have allowed this supplement to be sold as an over the counter supplement(Volek, Kraemer, Bush 768). Many of the professional athletes from different sports openly agree to use the substance. A huge majority of sports .

Inclusion Essays (1297 words) - Segregation, Special Education

Inclusion Inclusion Topic: Inclusion in general education General purpose: To inform Specific purpose: To inform the audience of the aspects of inclusion of disabled students it general education classrooms Thesis: Inclusion is the process by which children and youth with disabilities participate in the same general education classrooms that they would attend if they did not have a disability (usf.edu) Introduction: I. Attention-getting device: According to Deborah Smith of Vanderbilt University, inclusion is a movement that seeks to create schools and other social institutions based on meeting the needs of all learners as well as respecting and learning from each other's differences. The inclusion movement has focused on individuals with disabilities, but it is designed to alter the philosophy for educating all students. Inclusion will inevitably effect each of us in some way, either as a student or as a parent to either a student with a disability or without a disability. You or your children will at some point be learning side by side with a disabled student as long as inclusion is found to be the best learning environment for all students with and without disabilities (Smith 29). II. Thesis: Inclusion is the process by which children and youth with disabilities participate in the same general education classrooms that they would attend if they did not have a disability (usf.edu). III. Preview: Today I am going to discuss how inclusion in general education is defined, then I will introduce some of the problems that inclusion has attempted to rectify in education, and finally I will address the areas in which inclusion affects the community. [Transition: First I will discuss inclusion in general education is defined along with some of the philosophy inclusion encompassed.] Body: I. According to Bob Friedman, the director of the University of South Florida's Department of Child and Family Studies, inclusion in general education involves including every student regardless of disability in a general classroom environment (Freidman). A. Inclusion means a climate of acceptance is created, no one is rejected or locked out (Horton). 1. The disabled students are accepted not only by the teachers but also by their peers in the classroom. 2. The disabled students are included in all extracurricular activities as well as classroom activities. B. According to Kelly Horton, the former director of Special Education in Sullivan County, inclusion focuses on everyone's abilities and possibilities, and disregards any disabilities or limitations (Horton). 1. Each person's skills are acknowledged. 2. It is pointed out that no one has to be good at everything. [Transition: Now that I have given you a working definition and some philosophy behind inclusion in the classroom, let's move on to some of the problems inclusion is looking to resolve.] II. Inclusion is characterized by an attitude of problem solving. A. The implementation of an inclusive classroom looks to solve some of the financial problems currently facing our education system. 1. The Department of Education included in its 20th Annual Report to Congress that the current emphasis on inclusion reflects a concern about the increasing costs of special education services in a time of budget austerity (Department of Education). a. Including the disabled students in the general education classroom with their peers would cut these costs. b. Inclusion would also help reduce the need for maintaining a parallel educational structure to meet the needs of the disabled students. 2. The data used by the Department of Education suggests that the per pupil special education expenditures have grown at about twice the rate of general education expenditures. B. Another problem that inclusion addresses is the fact that many of the youth with disabilities do not leave school with the necessary knowledge and social skills to fulfill adult roles (Department of Education). 1. According to the Department of Education, less than 25% of the youth with disabilities currently enroll in post-secondary education (Department of Education). 2. Inclusion allows disabled students more interactions with their non-disabled peers, thus instilling in them many of the social skills needed in the adult world. C. Inclusion also engages a concern about the rapid and steady rise in the number of students identified as eligible for special education. 1. This increase in students served in special education programs encourages more inclusive environments by taxing the capacity of special education settings (Department of Education,). 2. The percentage of students ages 6 through 17 receiving special education services

Childs Bath essays

Childs Bath essays The first painting I chose at the museum was an oil painting on canvas. It depicted a women and child in a very informal setting. The woman was tenderly holding a small child on her lap, while bathing her. I was drawn to the piece from across the room, by the soft, glowing toddler. The child was clothed only in a small white towel and her ivory skin seemed to glow against a muted background and it wasnt until I was very close to the painting that I even realized that there was another form in the composition. As I studied the painting further my eyes were drawn in the direction of the eyes of the two figures and it was then that I noticed the strong lines of the womans hands. They were a little out of proportion for a woman; they had an almost masculine quality. Yet against the soft rounded lines of the childs thigh there was a tenderness that was almost palatable. After reading the plaque next to this painting I learned that this artist used more masculine hands on all of her paintings of women and children to emphasize them. I think that it not only accomplishes that but the contrast between the strong lines and soft flowing lines leads to a feeling of stability. The combination of the muted colors, strong solid lines of the mothers hands, and the soft organic lines of the child all lead to a very peaceful, moving, tender portrayal of a mother and child. ...

The Journey of the Life Essay Example | Topics and Well Written Essays - 500 words

The Journey of the Life - Essay Example I never got along well with my brothers, especially the eldest one. For some reason, they always picked on me and I started to hate my childhood. Though I made efforts to do whatever was in my reach to defend myself, it never worked for us. If I look bad at all those years, I think that my life as a child wasn't that bad as I thought it was but many times I felt I had nobody I could talk to. I felt very lonely in life. When I was at the age of 11, I visited New York and there I decided to stay with my mother to finish my education. But, unfortunately, my mother also did not understand me. I felt so frustrated that I started to make more and more friends and began to socialize as much as possible to be able to speak out my mind in front of my friends. Whenever I felt the need to vent, I spoke or met my friends and felt light at heart. At least, I had few people in life whom I could turn to in such times. The adolescence age according to Erik Erikson is an age when we try to find our i dentity amidst social issues which surround us. That is the age when we discover ourselves as individuals. We try to fight with the world and with moral issues and if by chance we are unsuccessful, we experience "role confusion." (Harder A, 2002).

Insurance Research Paper about the Real Estate Development Industry

Insurance about the Real Estate Development Industry - Research Paper Example emand pool for real estate industry has increased due to various reasons of zero tax rules for foreign investor, strong international and domestic marketing campaigns, high rental on residential property, residence visa facility by property developer and speculation on short term market gain (Kumar, Agarwal, & Khullar). 2.0 Topic 1. Insurance in Real Estate Industry Real estate property dealers or common residents need to submit various documents like Police Report of burglary or any kind of criminal activity caused property loss, report about estimated damage or loss, surveyor report about property condition and relevant papers required by insurance company to get insurance cover. 2.1 Quotation Dhs.1, 500/- is deducted by insurance company from the claim amount on every loss while quotation value depends on the location and building condition of property. Insurance company and real estate property developers decide quotation amount after mutual agreement. In accordance with Dubai Is lamic Insurance & Reinsurance Co, proposal for real estate industry following insurance covers can be used to answer the question. 2.2 Perils Covered Under Insurance Building and all inside fixtures are protected by insurance cover, Loss of Rent due to fire accident, Sign Board of the company or any kind of hoarding, fixed metal plate work and glass work inside the building. Standards perils like Fire, Malicious Damage, Storm, Flood, Impact, Earthquake, Riots, Strikes, Lightning Explosion and Bursting of Pipes are also covered by insurance scheme. 2.3 Additional Benefit Additional benefits like Debris Removal, low Architect and Surveyors fees and reimbursing Fire Extinguishing expenses are also offered by some insurer to property developers. 2.4 Perils Not Covered Under Insurance Perils... This paper stresses that the present financial crisis may be regarded as a banking crisis, but there are hardly any possibilities of the solvency of the insurance industry. However to a certain extant the insurance industry on a whole has been affected by the ongoing financial crisis. To be more specific the insurance companies which are mainly involved in the real estate insurance also got hugely impacted. Mostly there have been adverse effects were adverse for the companies. The financial crisis had a visible impact on the insurance companies, principally due to their investment portfolio. Meanwhile as the crisis further spread, the valuations of the financial market worsened drastically. Apart from that a number of strenuous exposures were also reveled in the form of market and credit risks. This report makes a conclusion that the real estate insurance companies, during the midst of the crisis period were finding it difficult to sustain, due to extreme downward pressure. The real estate insurance companies are generally large investors and they highly depend upon the long term investment prospect, unlike banks and other financial institutions. Owing to the fact that declining household income reduces the demand of various products, similarly the demand of real estate insurance has greatly reduced due to the crisis. Furthermore, the financial crisis has also abridged activities pertaining to real estate. This has automatically minimized the need of the real estate insurances. Thus it can be concluded that the ongoing financial crisis did impacted the insurance companies which insured real estate to a large extant.

The Work of Discipleship Research Paper Example | Topics and Well Written Essays - 1750 words

The Work of Discipleship - Research Paper Example Majorly, Christology bases on the Apostolic Age of the gospel that is during the days of the apostle Paul. The themes and ideas of Paul were built on the worship of Christ as Lord and Christ’s pre-existence, forming the epicenter of Christology. There have been arguments to the fact that there are several Christophany cases in the Old Testament and that the numerous biblical records account for the preexistence of Jesus Christ. In this aspect, the term Christophany is a term that is considered to be more appropriate as compared to the term Theophany because of the belief that God’s visible manifestations represent the pre-incarnation of Christ. 1There have been arguments pointing to the fact that the Old Testament’s records of the appearing of the Lord’s Angel were Christ’s pre-incarnate. The Angel of the Lord is understood by many to be a theophany that is true. Over the years, especially after the Apostolic Age, the early church was thrown into debates that often got politicized and fierce concerning issues that are interrelated in Christianity. Among the issues that were being debated was Christology, with the matter finding its way to the ecumenical councils as a contentious issue. These coun cils were dubbed as the Christological councils that base their focus on the teachings of the condemnation of interpretations that were incorrect regarding Jesus Christ’s life and works. St. Thomas Aquinas was the first to provide a systematic Christology in the 13th century. His view was instrumental in the resolution of a good number of issues that were there at that time. Aquinas in his Christology focused on the championing of the view of the perfection of the human attributes of Christ. Through the middle ages, there was the witnessing of the emergence of a different view of Christ as being a source of comfort and love and true living friend in addition to being the Lord. 2Modern Christology, therefore, seeks to

The Concept Of Market Segmentation Marketing Essay

The Concept Of Market Segmentation Marketing Essay Market segmentation is the division of a market into different groups of customers with distinctly similar needs and product/service requirements. Or to put it another way, market segmentation is the division of a mass market into identifiable and distinct groups or segments, each of which have common characteristics and needs and display similar responses to marketing actions. Market segmentation was first defined as a condition of growth when core markets have already been developed on a generalised basis to the point where additional promotional expenditures are yielding diminishing returns (Smith, 1956). There is now widespread agreement that they form an important foundation for successful marketing strategies and activities (Wind, 1978; Hooley and Saunders, 1993). The purpose of market segmentation is to leverage scarce resources; in other words, to ensure that the elements of the marketing mix, price, distribution, products and promotion, are designed to meet particular needs of different customer groups. Since companies have finite resources it is not possible to produce all possible products for all the people, all of the time. The best that can be aimed for is to provide selected offerings for selected groups of people, most of the time. This process allows organizations to focus on specific customers needs, in the most efficient and effective way. As Beane and Ennis (1987) eloquently commented, a company with limited resources needs to pick only the best opportunities to pursue. The concept of market segmentation was first proposed as an alternative market development technique in imperfectly competitive markets, that is, in markets where there are relatively few competitors selling an identical product. Where there are lots of competitors selling identical products, market segmentation and product differentiation produce similar results as competitors imitate your strategic approach more quickly and product differentiation approaches meet market segment needs more closely. With an increasing proliferation of tastes in modern society, consumers have increased disposable incomes. As a result, marketers have sought to design product and service offerings around consumer demand (market segmentation) more than around their own production needs (product differentiation) and they use market research to inform this process Objective Of Study 1. To understand market segmentation and consider why it is used. 2. To examine how companies segment markets. 3. To explore different targeting strategies. 4. To learn about the role and process of positioning in segmentation strategies. 5. To consider how marketers can achieve the most from market segmentation. The Process of Market Segmentation The intricacies involved in market segmentation are said to make it an exacting activity. Griffith and Pol (1994) argue this point on the basis of multiple product applications, greater customer variability, and problems associated with the identification of the key differences between groups of customers. However, there have been numerous attempts to define and describe business segmentation, using a variety of variables and ranging from the severely product-based to customer needs-based orientation. There are two main approaches to segmenting markets. The first adopts the view that the market is considered to consist of customers which are essentially the same, so the task is to identify groups which share particular differences. This is referred to as the breakdown method. The second approach considers a market to consist of customers that are all different, so here the task is to find similarities. This is known as the build-up method. The breakdown approach is perhaps the most established and well recognized and is the main method used for segmenting consumer markets. The build-up approach seeks to move from the individual level where all customers are different, to a more general level of analysis based on the identification of similarities (Freytag and Clarke, 2001). The build-up method is customer oriented as it seeks to determine common customer needs. The aim of both methods is to identify segments in the market where identifiable differences exist between segments (segment heterogeneity) and similarities exist between members within each segment (member homogeneity). Market segmentation and positioning are key determinants of successful marketing. They are fundamental to the matching process which is the raison dà ªtre of marketers. It is marketers who are responsible for ensuring that the offer made by the company in the marketplace satisfies the wants and needs of the target market of customers and consumers. Segmentation and positioning analyses enable the marketer to make informed choices about what to offer, to whom, and in what way. Customer and consumer are often used interchangeably. The term consumer generally means the final consumer, who is not necessarily the customer. For example, a parent buying lunch box snacks is probably acting as an agent on behalf of school-age children. The parent can therefore be described as the intermediate customer and the child as the end nsumer. To market such snacks effectively, the marketer must differentiate the wants and needs of each party influencing the purchase process. He or she must also be clear about which actors in the process are to be the subject of any segmentation exercise. The term market must be defined unequivocally. For example, Mark Warner and Saga are both holiday companies but they are not in the same market. The former offers holidays for families, young couples and groups in Alpine and sunshine resorts, while Saga caters for the more mature traveller who may be looking for holidays involving leisure pursuits such as sightseeing, bridge or walking. We need a definition so that we can Measure market share and market growth; Specify target customers; Recognize relevant competitors; Formulate marketing objectives and strategies. As a rule of thumb, a market should be defined in terms of a consumer need, and in a way that covers the aggregation of all the alternative products and services which consumers regard as being capable of satisfying that need. For example, a brand of instant coffee not only competes with other brands in the same product category, but also with alternative hot drinks such as tea and chocolate. Consumers may even see cold drinks such as colas and water as substitutes for it. Needs-based definitions evolve over time as trends emerge in the marketplace, and companies must be prepared to revise their definitions accordingly. Nevertheless, they need to devise a definition that is manageable. At the extreme end of the range, micromarketing is about marketing to the individual as a segment of one. However, companies must be able to meet the needs of individual segments in a way that is commercially viable. They therefore concentrate their efforts on groups of many customers who share approximately the same needs. Market segmentation allows companies to gain advantage over their competitors in the marketplace by enabling them to concentrate resources on clearly identified opportunities. It is based on the assumption that birds of a feather flock together. In many cases, the segments form separate markets in their own right, and they can often be of considerable size. There are number of criteria that make a market segment of commercial interest, including the following : The segments should be large enough to provide an adequate return on investment. The requirements of segment members should be very similar, but the members should be distinct from the rest of the market. Segments must be reachable, that is, the channels, or routes to market (where people buy), must be accessible. Methods of Market Segmentation 1) Geographical segmentation-Chronologically, this kind of segmentation appeared first . For planning and administrative purposes ,the marketer will often find it convenient to subdivide the market into areas such as nations, states, regions, cities ,etc. In systematic way .The great advantage of adopting this scheme is that standards regions are widely used government and its facilitates collection of statistics .Most of the national manufactures split up their sales areas into sales territories either state wise or district wise . 2) Demographic segmentation-Under this method ,the consumers are grouped into homogenous groups in terms of demographic similarities such as age, sex, education standard ,income level, etc .This is considered to be more purposeful since the emphasis ultimately rest on the customers . Age group are considered by manufactures of certain special products , for example ,toys. Even in the purchase made by parents ,children exert a profound influence .The market segmented on the basis of the age groups is as follows :children ,teen agers ,adults and grown up . Anti Aging products Anti-aging products were originally designed for the baby-boomer generation, however in the recent report, the analysts (global cosmetic industry, 2008) revealed that the Future growth will be fuelled by the expansion of the consumer base into younger age Groups aged 25 to 30 which seem to be increasingly interested in applying anti-aging Products, particularly topical skin treatments. This shift is leading to an increase of Spending on anti-aging products which and is likely to result in improved market Opportunities for producers seeking continuous expansion of their operations. The growing potential of the anti-aging skincare segment along with its menacing Competition spurs cosmetic market players to design and launch new products in order to stay in the game. Unilever, the worlds eighth biggest cosmetics manufacturer (cosmetic design, 2008) regularly updates their skincare product line. The company Launched ponds age miracle anti-aging skincare cream specifically for the Asian market In the late 2006 early 2007 in an attempt to capitalize on the markets huge potential. And to tactically respond to the life-long rival pgs earlier launch of Olay total effect, Globally in 1998 (Olay, 2008) and Vietnam 2005, a multifunctional anti-aging products. In Vietnam, ponds age miracle was launched in January 2007. Designed and manufactured using a breakthrough cla (conjugated linoleum acid) technology, ponds Age miracle was claimed to be a new solution for the aging skin capable of visibly reducing wrinkles in seven days. Its launch by unilever Vietnam was marked as strategic and must-win stressing its significance for the manufacturer. Initially, ponds age Miracle received a friendly welcome and shot up to capture a substantial share of Vietnam anti-aging skincare market. IDENTIFIED ATTRIBUTES OF ANTI-AGING SKINCARE Eight interviews returned us a total of thirty product attributes that the respondents consider when selecting an anti-aging skincare. There were found no significant differences between the interviewees responses as almost all of them shared the same view of anti-aging products regardless of being Olay, Ponds Age Miracle, third-party users or potential ones. The two attributes classes beneficial and image rather than characteristic, drew most interest of the interviewees. Another important aspect of the interviewees responses is an expectation of something more than just wrinkle reduction, the main function of anti-aging skincare; some even respondents didnt even mention this attribute at all. Olay Total Effect Olay is a PG skincare brand line which offers a range of products with different functions in two main categories cleanser and cream with the aim of meeting the full range of skincare needs, whatever the users age or skin type. In March 2005, PG entered Indias anti-aging skincare market with their Olay Total Effects brand line extension in the footsteps of its launch in Indian market. The India launch was a first mover strategy to tap into the premium skincare segment before the arrival of the major competitors. Olay Total Effect successful market entry also allowed PG to make inroads into other skincare categories like whitening, moisturizing and cleansing in 2006 and 2007. The product is claimed to offer multi-effects including reducing fine lines and wrinkles, smoothening skin texture visibly and to the touch, evening skin tone for younger looking, more balanced color, improving surface dullness, giving skin a radiant, healthy glow, minimizing pores, visibly reducing the appearance of blotches and age spots and smoothening dry skin. Olay Total Effects is sold at the price of 190,000 VND (equivalent of 7.6 EUR) and in one suits all size of 50g both through modern channels like supermarkets, shopping centers and traditional channels like street shops and wet-markets. Olay is tapping the premium slice of the Rs 2100 crore Indian skin care market. Olay has launched its first product in the anti-ageing segment with its Total Effects sub brand. Anti-ageing segment is still a niche with a market size of Rs 60 crore. The segment is but growing very fast. Olay has launched its Total Effects anti ageing solution after much consumer research. It had conducted research on over 6000 ladies of age between 30-69 years from three continents and identified 7 signs of ageing. 1. Fine ines and Wrinkles 2.Sagging skin 3.Uneven skin tones. 4. Age spots 5. Appearance of pores 6. Dull skin 7.Dryness Total Effects is differentiating itself through the presence of the ingredient Vita Niacin. Vita Niacin is a patented formulation that contains Niacin amide Vitamin B3 ,Vitamin E and Provitamin B5 Pathenol + sunscreen protection. Olay true to the concept of Global Brand and Local strategy has launched itself with a series of promotional campaigns. The brand has the bollywood diva Sushmita Sen as the brand ambassador. Currently Olay is running two campaigns in the visual media. One campaign is th Olay brand building campaign featuring Sushmita Sen and another is for the Total Effects moisturizing lotion. Watch the Tvc : Total Effects For the Total Effects range, the company uses a testimonial type of campaign featuring a Model/TV Anchor. The focus is more on the functional benefits of the product rather than harping on any emotional benefits. The brand is positioned as a brand that celebrates beauty within and outside. The brand worldwide uses the tagline Love the skin you are in . The brand believes that Looking Good and Feeling Good are inseparable. Loving the skin we are in is the most beautiful feeling of all. Olay Total Effects is priced at Rs 599 for a 50 gm bottle. By Indian standards, this accounts for a premium category. Olay Total Effects is targeting ladies between the age 30 60. Besides this anti-ageing product, Olay has introduced cleansers, face pack and moisturizing lotions. The brand is expected to introduce its blockbuster range of products in India in a phased manner. The premium skincare segment was in a vacuum ever since HUL decided to cater to the masstige segment by repositioning Lakme and Ponds. Now with PG and ITC seriously looking at premium segment, the market is going to witness a marketing war in days to come Ponds Age Miracle Ponds is Unilevers skincare brand line. Introduced to Indian market in 1996, Ponds quickly became a leader in mass skincare, the main market segment in India at the time. Ponds product range focuses on whitening segment including moisturizers and facial foams. As a part of their counter-offensive to an ongoing expansion of Olay Total Effect, in January 2007 Unilever launched Ponds Age Miracle, an upper tier anti-aging skincare extension of the existing Ponds range also supposed to reinforce Ponds overall image in the mass market. Its launch campaign was based on a vox pop format: It had people from various walks of life giving their feedback on the products. This was followed by Romance Revival, a heartwarming television commercial of a husband-turned-chef trying to bring romance back into his married life. These campaigns continued to be aired for the first six months of the brands launch. An endorsement campaign on television wherein celebrities such as Mehr Jesia Rampal, former Miss India and model, and Rina Dhaka, fashion designer, talk about how Ponds Age Miracle has changed their lives, is also seen off and on. Currently, a television campaign, Satisfaction amongst Millions, is being screened. ` With players like LOreal and Olay, in addition to Ponds, the anti-aging market in India stands at Rs 60 crore today, according to Nielsen figures for 2007, and it is growing at a rate of 30-40 per cent per annum, Ponds Age Miracle line includes cream, serum, facial foam, lotion and eye cream toner in which the cream is a flagship product that secures 80% of sales of the whole range. It is claimed to offer solution to wrinkles and dark spots effective in 7 days. Ponds Age Miracle cream is offered into two pack sizes: 50g priced at 190,000 VND (7.6EUR), and 30g priced at 129,000 VND (5 EUR). As a part of the strategy to fight against Olay Total Effect, Unilever ensured equally extensive distribution network for Ponds Age Miracle and its availability to end-consumers through every possible channel (Unilever,2008). The successful launch in early 2007 allowed Ponds Age Miracle to gain a substantial share of nearly 50 % in the anti-aging skincare category a few months later. However, soon after the product experienced a sharp decline of its sales and market share. The bottom line the product profitability was also breached, resulting in Unilever Vietnam considering the decision of withdrawing Ponds Age Miracle from the markets. Conclusion The underlying principle of market segmentation is that the product and services needs of individual customers differ. Market segmentation involves the grouping of customers together with the aim of better satisfying their needs whilst maintaining economies of scale. It consists of three stages and if properly executed should deliver more satisfy customers, few direct confrontations with competitors, and better designed marketing programmers.

Forced Reading :: Reading Writing

Forced Reading Before I entered kindergarten, my mother, who had been an elementary school teacher, had me read and do arithmetic every day while my brother, four years my elder, was in school. I remember the days sitting at the dining room table. I was only four and my body was still disproportional to the furniture. The chair was too low and the table too high. My easy reader was on the table, and I strained to view it properly from my position. I fidgeted a bit as I wondered why I had to do this. I could hear the dogs outside. I wanted to play with them. I spotted my kitchen set in the next room. I wanted to play with it. My mother was in the kitchen baking something that smelled much more appealing than reading. She must have been looking at me through the pass-through window, as she caught me in my daydream and reminded me that I was supposed to be reading my book. The cat ran away from the man. I made my own story up in my head. The girl ran away from the table. She played with the toys. She was happy. I suppose, for quite a few years, I was a big disappointment to my mother as far as reading went. It wasn’t that I couldn’t read, it was that I never wanted to, and compared to my older brother, who read a book everyday, I was quite a let down. It might not have been such a dilemma to any other parent, but to my mother who’d taught and encouraged kids to read for many years, it certainly was. Kindergarten was successfully useless, as between recess and nap time there was only time for coloring, and none for reading or learning of any type. I kept this fact hidden from my mother, though I’m certain she knew as my daily dining table ritual continued throughout the year. When I started first grade, I finally started to appreciate some of my mother’s work. At the beginning of the year, everyone had to take a reading level test, and I ranked the highest among my classmates. I flexed my reading skills before everyone. I volunteered to read during class. I read to my parents, to my grandparents, to my dog.

Management innovation in the South African dairy industry Essay

The case focuses on management innovation in the South African dairy industry, describing how an innovative new yoghurt product, Danimal, was created specifically for the market at the base of the pyramid. It explains how management of the product line embodied the various innovation opportunities and challenges presented. The concept was initially introduced in order to assess the feasibility of profitably servicing this market. However, the project was not simply about introducing a cheap brand to poor people but was more about creating brand awareness in the market at the base of the pyramid. It was an investment for the future. The new product took into consideration the nutritional shortcomings in the diet of children in this market and also allowed for the lack of available infrastructure – electricity and refrigeration. The case illustrates the importance of a product being affordable, relevant and available for this market. Innovation went further than product design and also took into account the necessity of a lean distribution channel. This took the form of micro-distributers, referred to as Danimamas, who comprised township residents, unemployed or part-time employed individuals. The case offers insights into the complexity of doing business in developing countries. The company admits that it has not been a sustainable business model in terms of current profitability but the value that has been gained from social marketing and long-term brand development has been great. The case concludes with the challenge of how to ensure that the project continues on its upward trajectory. The objectives of the case are to encourage students to have a better understanding of the strategies required to successfully impact on low-income markets in developing countries, the different metrics that one could consider when assessing the impact of interventions on the base of the pyramid market, and the importance of harnessing opportunities and overcoming the challenges of management innovation. Questions to answer: How does the Danimal project shed light on and challenge the principals suggested to manage the base of the pyramid? How would you measure the success of the Danimal project? How does the approach taken by Maria Pretorius in managing the Danimal product line factor in management innovation opportunities and challenges?

What Blücher Has to Do With Young Frankenstein

What Blà ¼cher Has to Do With Young Frankenstein In Mel Brooks classic film parody  Young Frankenstein  (1974), Cloris Leachman plays a  character called Frau Blucher. If youve seen this great film, you know that every time someone utters the words Frau Blucher the whinnying of horses can be heard. Somehow an explanation for this running gag arose, claiming the hidden reason for the horses reaction was that Frau Bluchers name sounds like the German word for glue, and implying that the horses fear ending up in a glue factory. But if you bother to look up the word glue in German, you wont find any word that is even close to Blucher or Blà ¼cher. Do the words  der Klebstoff  or  der Leim  sound even remotely similar? What Is the Meaning of Blucher in German? If you look up  Blà ¼cher, some German dictionaries  list the expression er geht ran wie Blà ¼cher (he doesnt loaf around/he goes at it like Blà ¼cher), but that refers to the Prussian general  Gebhard Leberecht von Blà ¼cher  (1742-1819), who earned the name Marschall Vorwrts ([Field] Marshal Forward) for his victories over the French at Katzbach and (with Wellington) at Waterloo (1815). In other words, Blà ¼cher (or Blucher) is just a German surname. It has no particular meaning as a normal word in German and certainly does not mean glue! Turns out that director Mel Brooks was just having some fun with a classic cinematic villain gag from old melodramas. There is no real logic for the horses neighing since most of the time there is no way they could even see or hear Frau Blucher or the people saying her name.

Policy

Policy PolicyCanada is an energy surplus county which is aligned with OPEC countries for its Crude oil export. Canada has good quantity of gas and petroleum reserve in western Canada. Alberta alone produces about 80% of the total crude oil production (International energy agency). Although Alberta's oil and gas don't have any significant role world market but it has very important role in trade with other provinces and continental America. Alberta supplies around 10% of the American oil imports. Alberta's economy is thus heavily dependent upon non renewable gas and oil. Energy policy of Canada thus plays a vital role in Alberta's Oil industry. The energy policy of Canada was never steady which helps other oil importing provinces and by joining Kyoto Protocol production of oil in Alberta faces certain uncertainty.Most of the Alberta's oil discovery took place in 1950s and 1960s. At that time control over natural resource was under provincial government and this gave provincial government of Alberta to control oil fields.ALBERTA JUN30-84 LATE ISSUE STICKER -MOTORCYCLE ...The government at that time took "had off" policy. The goal of the policy was to encourage multinational big companies will produce oil of their own and provincial government be benefited with royalties and this money will be used to develop the province. But the first oil shock changed federal government to change its policy. In 1973 for Arab-Israel war OPEC increased the price 70% and refused to sell oil to west. Alberta wanted to exploit the situation and gain as much profit as it can make. But the price increase of Alberta's oil hampered the oil importing provinces, and this made federal government freeze oil price. Although world market price was high importing provinces got Alberta's oil in cheap with federal involvement.Again, when Trudeau's government was in serious trade deficit federal government wanted...

Behavior Intervention Plan Case Study Example | Topics and Well Written Essays - 3000 words

Behavior Intervention Plan - Case Study Example The class has one other child with high functioning autism. His class has a regular class teacher, a class room assistant and a special Ed assistant who normally helps out with Logan and Sarah the other special needs child in the class. Logan has two periods daily in the Special Ed classroom with the Special Ed Co-coordinator. Logan follows an IEP designed by the special educator. The special Educator has also designed a routine that the special Ed assistant and class teacher follow with Logan. Infact to accommodate his special needs Logan follows a separate time table. When most of their class is doing poetry for example, Logan often does speech therapy with the special Ed assistant. Logan also has sensory issues and also has sessions with the Schools Occupational Therapist. The school also has a behavioral Therapist who works closely with the Special Ed co-coordinator to give input on and help to manage Logan's behavior. The behavioral Therapist visits Logan's class daily to monito r any behavioral issues displayed by him. Currently the behavioral therapist utilizes a system of rewards to encourage Logan to display positive behavior and a series of deterrents to discourage negative behavior. She also uses a pictorial board to help Logan understand situations which are new to him and which require a change in his routine. Logan is Logan is a fairly compliant child and follows most of the instructions given to him in class. He shows a great amount of affection for his teachers and class mates. He mixes well with his peers and is generally friendly with his classmates. Logan loves music and often likes to play music on a toy piano He participates in group activity and loves to play football with his class mates. Logan is literate and has good reading skills for a six year old. His writing skills need improvement though he is able to independently hold a pencil and trace along dotted lines. Logan loves computers and is far better than most of his classmates at the educational computer games that are played in class. At this stage he has mastered Reader Rabbit Grade 1 and also Learn to Read another educational software program that the class does. He can type his name in a word document and also a few more lines about himself. He knows how to open and close a word document, how to load cds and can maneuver the mou se like an expert. Logan is a whiz at math. He is way beyond his class level and is currently following a Grade 4 Maths book. While most of his classmates are learning to add single digits, Logan is already doing fractions!! His teachers report that he has an extraordinary skill with Numbers. They also report that he has a very good memory and an excellent sense of direction. Logan has on various occasions displayed disruptive and aggressive behavior His behavioral tantrums start with a loud snort which is followed by loud crying and culminate with the child hitting himself severely on the face. On several occasions the beating is accompanied by nose bleeds which are caused by the child hitting his nose and face reputedly the behavior is extremely disruptive to the class room environment and the frequent bleeding is very disturbing or the other students and teachers alike. His teachers also noted that though Logan hits himself, he

Comparing Two Similar Businesses Assignment Example | Topics and Well Written Essays - 1250 words

Comparing Two Similar Businesses - Assignment Example With the passage of time, it grows from just a book store to a super store that offers its customers a relaxing and comfortable environment to linger, and also provides ubiquitous espresso bars. The Borders Group expanded internationally beginning with a store in Singapore 1997, and then eventually expanded to more than 40 stores in Europe, Asia and Australia/New Zealand (About.com, 2011). With the advent of information era, things changes globally; it’s the era of internet. Many new companies emerge on the face of internet, offering products at competitive prices; present a threat to brick and mortar store. So borders recognize the need of the hour that they could not survive by just being a brick-mortar company, hence they created their online presence in 1998 (Reuters, 2011). Amazon.com is an American based e-commerce company that was pioneer in online business. The company is based in Seattle, Washington and was founded by Jeff Bezo in 1994 (web hosting report.com, 2011). The primary focus of the company is to become a leader in online bookstore and to achieve this goal, the company offers a very different experience from a regular bookstore; it allows book writers to write book reviews about their books, which greatly adds to Amazon success. And now it became the largest internet sellers of media in the world today, and has expanded its selections to include clothing, beauty products, house wares, and thousands of other items. Borders however were late in embracing e-commerce as they entered the cyber world in four years after Amazon.com; by just offering online website. It was not a success for the company as market was monopolized by the Amazon, who had been serving customers for four years and had established a trustworthy place in the consumer’s mind. Borders had been lacking skills that were required to do internet marketing i.e. it announced a deal with Amazon.com Inc to re-launch its e-commerce site. In 2008, Borders finally establishe d its own e-bookstore, and made partnership with  Kobobooks.com  to facilitate its eBooks sales. To retain its customer it further offers free Wi-Fi almost in all its stores and start providing self-publish facility to its customers (About.com, 2011). Key success factor in internet marketing and sales is attractive and user friendly interface; which amazon.com initially lack i.e. amazon start was shaky. But by injection of more capital; it offers a better looking website and hosting capabilities. Being pioneer and new entrant in the online book selling industry, Amazon demonstrated innovation, impressive management and creativity to get it registered in online business. Its company’s core business strategy to make online experience easy and user friendly and for this very purpose they introduces a very secure credit card processing system and 1-click ordering system; which proved helpful in achieving its mission. To acknowledge Amazon efforts in innovating a unique online ordering system;  the U.S. Patent Office awarded its 1 click technology Patent No. 5,960,411 on September 28, 1999 (Amazon.com, 2011). Amazon management also made some useful decisions like changing its location to avoid additional sales tax; changed headquarters that made it close to largest books wholesalers. Another unique feature that Amazon offers to its customer includes the use of personalization tool that allowed it to offer unique storefront for every individual customer, according to their needs. Amazon,

Image ethics, Image editing Research Paper Example | Topics and Well Written Essays - 1750 words

Image ethics, Image editing - Research Paper Example The deception commonly occurs because of the increased idolization and desire for individuals to possess pictures of celebrities. Personal pictures of celebrities might be difficult to access, but the editing technology can be utilized to gain an image of a much adored celebrity. While this technology remains commonly utilized among many media, ethical questions continue to arise regarding the application of the technology. Despite the numerous prevailing ethical issues surrounding application of the technology, laws seeking to prevent the utilization of the technology continue to become continuously silenced. This continues to be contributed by the numerous advantages of the technology upon the industry. A comparison between the contributions of the technology upon photography and the existing negativity of the technology indicates the technology might not be eliminated. Introduction Image editing remains a technology that has been applied since the introduction of photography itsel f. ... This activity has become a pastime occupation for many individuals as it continues to gain popularity in the modern world. In fact, the practice, though unaccepted by the creators of Photoshop software, has almost become accepted as a modern form of visual art. Importance of image editing Image editing is performed for different reasons, which remain fundamentally focused on enhancing satisfaction to the owners of the image. Within the print media, editing of images is commonly performed as a method for improvement of image quality (Anders and Benson, 117). Some photos taken by journalists are taken within extremely difficult conditions and might be distorted. The need to present clear pictures necessitates utilization of editing to enhance the quality. Through editing, blurred images can be clarified to give them definite outlines, consequently improving image clarity (Lister, 75). The editing technology remains fundamental in making essential conversions of images to digital form s. This conversion has enabled quick and easy transferring of images between different locations, while retaining original image aspects and appearance. The digital era continues to bring numerous aspects of modern imagery through the utilization of technological methods in production of images. The application of image editing technology remains essential in ensuring easy acquisition of images as required. The technology has provided the press with a quick and fast method for transferring images from different locations (Anders and Benson, 145). Through image editing publication, costs become extremely reduced, while making publication quick. This has continuously enabled larger and quick circulation of periodic publications especially newspapers. The presence of editing software has

williams essay Essay Example for Free

williams essay Essay The Poem, â€Å"Blackberries† (1992), by Yusef Komunyakaa is a retrospective look In the Day of a life experienced by the author as a seller of blackberries when he was a 10 year old child. It is told from a first persons perspective so as to pronounce the level of Intimacy to the narrative relative to the poet. In this essay, I’ll give a brief analysis of my Thoughts on the poem and its effectiveness as an artistic literature. In recounting the nostalgiac setting of summer, while working as a berry picker And seller, the author attempts paint an image of the emotional and sensual complexities laden through an average day on the streets: â€Å"Although I could smell old lime-covered History, at ten I’d still hold out my hands and berries fell into them. Eating from one and filling a half gallon with the other. â€Å" (MLM , Komunyakaa, â€Å"Blackberries† PPG 147-148) . Through his description in detailing the labor of picking berries and being challenged not to eat them, he showcases a conflict that he’s clearly been faced with, in the face of his  duty. This conflict is later alluded to, from a more lustful point of view  later in the piece. When the author posit’s his disposition even further, he goes on to say: â€Å"I ate the mythology dreamt of pies and cobbler, almost†¦Ã¢â‚¬  (MLM, Komunyakaa, â€Å"Blackberries† PPG 147- 148). It seems with this statement the author is implying that he is impoverished. When he uses the memories of his poverty as a child in his descriptions, it gives the poem a very melancholic tone; one of sympathy, even. Yet, still, in recounting these days of hardship, he still finds the nostalgia of being with his dog and among nature’s elements. : â€Å"Needful as forgiveness. My bird dog Spot. Eyed blue jays thrashers. The mud frogs in rich blackness, hid from daylight.† (MLM, Komunyakaa, â€Å"Blackberries† PPG 147-148) . To balance the conflict with a longing to be in simpler times, with a connection to the animals and nature, gives the piece a much needed lighter touch. As the poem winds down, the author spans the poem from the beginning of his days journey to a point where he recalls the lure of air conditioning in contrast to the seemingly excessive heat of the day. : â€Å"The big blue car made me sweat. Wintertime crawled out of the windows. When I leaned closer I saw the boy and girl my age, in the wide back seat smirking..† (MLM, Komunyakaa, â€Å"Blackberries† PPG.147-148) The context in him describing this observation was cynical, in my opinion. Throughout the poem the author has struck a delicate balance in expanding on moments in his life that would otherwise be forgettable to anyone else, and discovering the beauty in those very moments that made the experience worthwhile. Overall, â€Å"Blackberries†, by Yusef Komunyakaa is a short, autobiographical narrative integral to the authors experience as an impoverished boy. The poem begins as workman’s like representation of a commodity he seemed to be burdened, yet enamored by. In detailing hi profound allegorical appreciation for the fruit, he seems challenge to reconcile his desires with his duty as a laborer and a provider. Though, in recalling his memories, he writes with such a clarity and strength in his descriptions, that some unappealing moments, were beautiful in their nobility.

Affirmative Action Must Play a Role in College Admissions Essay

Anxiously awaiting its contents, the high school senior stares at his mailbox. He has been awaiting a response for months from his dream college. He has endured the endless questions from friends and family, "Did you hear from that college yet?" He has spent many a night he should have been sleeping lying in bed wondering whether he would be heading to his dream school in the fall. He has read numerous books and has done serious research on just what it took to get where he wanted to be. He continues to stare for hours, shaking from either anticipation or fear, though he cannot decide which. Finally his parents arrive home and encourage him to open the letter. He then opens the box. Now I ask this. Should this senior’s ethnicity impact whether his envelope is thin or thick? Should he have a better chance to attend his dream school because he is a minority? Or do the questions go deeper than the single factor of ethnicity? The issue of Affirmative Action, preferences towards persons of racial minorities to compensate for prior discrimination, in college admissions is a quite complicated one. Many sides must be explored to gain a better understanding of the theories and views on this issue. It is not easily answered with a yes or no. Since its inception, Affirmative Action’s use has been a major debate in American society. Many questions are left to be investigated. Many believe that we should live in a society where preferential treatment could be eliminated, and admission to college is based solely on one’s merit and character, yet this view seems quite unrealistic. The United States Supreme Court handed down its first decision on this complex issue with the case of Allan Bakke. Allan Bakke was a white male who applied to ... ...ns. The evidence supports the fact that if racial preferences are not used in admissions, the country will be withholding quality educations, both graduate and undergraduate, from large numbers of minority students. One of the staples of slavery when it is employed in this world is preventing those who are enslaved from becoming educated. We must work for the advancement of the human race as a whole, and this includes making sure that entire races of people are not left off prematurely on the road of education. Sources Cited Cross, Theodore. "What if There Was No Affirmative Action in College Admissions?" The Journal of Blacks in Higher Education. No. 5. Autumn 1994. 52-55. Â   Dreyfuss, Benjamin W. "Reverse Discrimination’ or ‘Equal Opportunity’?" http://www.people.fas.harvard.edu/~dreyfus/bakke.html. 1995. Â   Mundy, Bob. Personal Interview. 27 April 2001

Bei Dao’s Poem ‘An End or a Beginning’ Essay

Bei Dao’s Poem ‘An End or a Beginning’ depicts the endless protestors ‘murdered’ by the cruelty of the Cultural Revolution and the continuity of life in search of hope after many lives taken away. The loss of hope looked for â€Å"In every dream† after every day, reinforces the everlastingly hunt of freedom and end of the Cultural Revolution even though it feels just out of grasp and the sacrifice to get there is unavoidable. The setting of the poem in nature where the â€Å"trees†, â€Å"clouds† and â€Å"stars† are, connotes the freedom of the outdoors with no restrictions contrasting with the people living under the unnatural aggression of the Cultural Revolution. The destruction of the people’s freedom is shown in stanza one where someone protests like â€Å"the sun rises† and â€Å"A heavy shadow, like a road Shall run across the land† will destroy the pureness of one’s courage. The sun is like a person’s boldness to ‘stand’ against the Cultural Revolution like the nature of the sun rising and the ‘heavy shadow’ looming over the sun darkens the atmosphere covering all hope and demolishes it like how nature is corrupted by roads built for the selfishness of man. The repeated anticipation of hope can be seen even after the brutality of oppression by the revolution. The persona’s personal response can be seen in stanza five to emphasize the search for the hope of new beginning. The repetition of ‘I look for’ portray the things dreamed for all of which are beautiful images of nature which connote freedom and places of no boundaries. Contrasting this ideal illustration, the actual land with â€Å"A heavy shadow†, â€Å"A sorrowing mist† covered with â€Å"wretched cigarette stubs† all convey negative images of a worn area. The structure of the poem follows similar lines in each stanza except stanza 4 where the word â€Å"towmen† is on its own near the middle of the paragraph. The diction â€Å"towmen† used all alone in one line emphasizes how people are pulled and manipulated by the communists who control the Cultural Revolution. The Yellow River mentioned before the â€Å"towmen† shows how much impact the communists has had as the Yellow River is a very important river in China. By asking if â€Å"even the ropes of the Yellow River† can be controlled is like questioning how the manipulators could be so powerful. As the Poem comes to the end, the stanzas very slightly diminishes to allow the reader feel a less abrupt ending which relates to the sadness of a dying end. Death throughout the poem is constantly mentioned to illustrate its recurrence. Diction such as â€Å"murdered†, â€Å"gone†, â€Å"forever† all convey the permanent lost of lives which cannot be stopped but only replaced and repeated due to the unforgiving violence of the Revolution. The hope of renewing the land can be seen in stanza six where Dao explains how â€Å"fresh blood† needs to be shed in order to help rebuild the land and create new life and hope â€Å"on tomorrow’s branches†. Branches, relating to trees display an image of life and growth which provide â€Å"The ripened fruit† which would mean the country being able to feed and look after itself because of the lives killed to make the land â€Å"fertile† and grow. Repetition is used a lot in the poem. The repetition of ‘Here I stand Replacing another, who has been murdered† represent all the protestors who stood up against the Revolution, died and then replaced and killed again. This is used to exemplify the problem which gives people â€Å"no other choice† but to keep doing it because there is no other way out and hope which is only â€Å"Stars† which â€Å"glimmer in the wind†. Wind being a powerful source contrasts with the small glimmering stars which connote hope emphasize how there is little chance of survival. ‘An End or a Beginning’ uses the strong image of nature to represent the freedom of which is natural with the dark gloomy illustrations of â€Å"clouds†, â€Å"mists† and â€Å"wind† to convey the dark disasters of the Cultural revolution causing devastation and â€Å"growing forests of gravestones† ending lives where hope is already slim increasing loss.

Sample Question

Sample Question 5312 Fall 2009 Student:___________________________________________________________________ 1. Corporate governance include concerns about: A. business ethics and social responsibility. B. the responsibilities of the board of directors. C. equitable treatment of stakeholders. D. disclosures and transparency. E. all of the above. 2. The most powerful corporate governance legislation to date has been: A. the Sarbanes-Oxley Act (SOX) of 2002. B. the creation of the American Institute of Certified Public Accountants. C. Corporate Ethics Code of 2005. D. the regulation of inventory management practices by the SEC. . The Sarbanes-Oxley Act (SOX) of 2002 does not specifically prohibit an independent auditor from performing the following non-audit function(s) for an audit client: A. financial information systems design and implementation. B. internal audit outsourcing services. C. tax services. D. â€Å"expert† services. E. SOX specifically prohibits an independent audi tor from performing all of all of the non-audit services for an audit client. 4. Which is the following descriptions is not one of the â€Å"Seven Financial Shenanigans† identified by Howard Schilit and listed in Exhibit 10-1: A. ecording revenue too soon or that is of a questionable quality. B. boosting income with one-time gains. C. failing to record intangible assets which the company has ownership rights to. D. shifting future expenses to the current period as a special charge. E. failing to record or improperly reducing liabilities. 5. The explanatory notes to the financial statements: A. should be referred to if more than a cursory, and perhaps misleading impression of a firm's financial position and its results of operations is to be achieved. B. are not an integral part of the financial statements. C. nclude a great deal of detailed information that is potentially useful only to a financial analyst making a detailed appraisal of the future prospects of the entity. D. are used by many entities to hide information from the reader of the financial statements by including in the explanatory notes information that should be shown in detail on the financial statements themselves. 6. The nature and content of disclosures relate to all of the following except: A. accounting changes. B. segment information. C. fair market value. D. contingencies and commitments. E. events subsequent to the balance sheet date. . Which of the following is nota topic that is likely to be discussed as a significant accounting policy? A. Depreciation method. B. Earnings per share of common stock calculation details. C. Inventory valuation method. D. Method of estimating uncollectible accounts receivable. 8. The explanatory notes to the financial statements: A. are not an integral part of the financial statements. B. explain the significant accounting policies of the company. C. usually disclose the amount of the company's bad debts expense. D. describe management's product de velopment plans for the coming year. 9.Significant accounting policies are described in the explanatory notes to the financial statements because: A. there isn't enough space for them to be included in the captions of the financial statements. B. if the accrual basis of accounting is used, â€Å"matching† of revenues and expenses may not take place. C. the reader must be aware of which of the alternative generally accepted accounting practices have been used. D. none of the above. 10. When an entity changes its accounting from one generally accepted method to another generally accepted method: A. financial statements of all prior years are changed to maintain comparability. B. n explanatory note stating that the change was approved by the Financial Accounting Standards Board is required. C. the dollar effect of the change on both the balance sheet and income statement must be disclosed. D. changes like this are not permitted. 11. The impact of changing price levels on amounts reported in financial statements is: A. reported as a separate item on the balance sheet. B. accomplished by reporting assets at their replacement cost. C. required to be described in the explanatory notes to the financial statements. D. encouraged, but not required to be described in the explanatory notes to the financial statements. 2. Management's statement of responsibility: A. explains that the entity's financial statements are the responsibility of the entity's auditors. B. states that the financial statements are free of significant error. C. affirms that management is responsible for assuring adherence to internal control policies and procedures. D. guarantees that the firm has operated in a highly ethical manner. 13. Firms that issue registered securities are required to file, with the SEC on an annual basis, which of the following? A. An annual report. B. A prospectus. C. A form 10-K. D. A set of financial statements. E.All of the above. 14. A firm's cash dividends were $ 3. 96 per share of common stock for calendar 2006. In 2007 the stock was split 3 for 1, and in 2008 a 10% stock dividend was issued. Dividends per share for 2006, to be reported in the firm's annual report for 2008, are: A. $3. 96 B. $1. 45 C. $1. 32 D. $1. 20 15. Business segment information is included in the explanatory notes to financial statements because: A. the amounts shown on the financial statements of most companies are just too large to comprehend. B. current and potential investors can make more informed judgments about the company. C. et income from various geographic areas can be clearly determined. D. by combining these amounts for each segment, ROI and funds flows for the company as a whole can be determined. 16. For 2006, Skresso Co. reported $3. 64 of earnings per share of common stock. During 2007 the firm had a 4% common stock dividend. 2006 earnings per share to be reported in the annual report for 2007 are: A. $3. 79 B. $3. 64 C. $3. 50 D. $3. 49 17. Managemen t's statement of responsibility: A. usually refers to the company's system of internal controls. B. emphasizes that the auditors are responsible for the financial statements. C. ncludes a disclaimer of responsibility for the level of the P/E ratio of the company's common stock. D. gives the president of the company an opportunity to explain why profits changed. 18. Which of the following is the proper paragraph sequence for an independent Auditor's Report? A. Scope, introduction, opinion. B. Introduction, scope, opinion. C. Opinion, scope, summary. D. Introduction, opinion, scope. 19. A firm's independent auditors have the responsibility to: A. assess the firm's accounting policies. B. ascertain the firm's profit potential. C. uncover all fraudulent activities. D. assess management's discussion and analysis. 0. The independent auditors' report usually: A. presents a â€Å"clean bill of health† for the company. B. refers to the quality of the company's products or services. C. includes an opinion that the financial statements are correct. D. includes an opinion that the financial statements present fairly, in all material respects, financial information about the company. 21. An audit conducted in accordance with generally accepted auditing standards includes each of the following except: A. examination, on a test basis, of evidence supporting the amounts and disclosures in the financial statements. B. valuation of the efficiency and effectiveness of management. C. assessment of the accounting principles used and significant estimates made by management. D. planning and performance of the audit to obtain reasonable assurance that the financial statements are free of material misstatements. 22. Which one of the following methods is no longer a Generally Accepted Accounting Method? A. Purchase accounting. B. Fair market value method. C. Pooling method. D. None of the Above. 23. Which of the following require an explanatory note in the independent auditors' report. A. basing the opinion on the work of another auditor.B. Uncertainties about the outcome of a significant event that would have affected the presentation of the financial statement. C. Substantial doubt about the entity's viability to continue as a going concern. D. None of the above. E. Items a, b and c are correct. 24. A management that wanted to increase the financial leverage of its firm would: A. raise additional capital by selling common stock. B. use excess cash to purchase preferred stock for the treasury. C. raise additional capital by selling fixed interest rate long-term bonds. D. try to increase its ROI by increasing asset turnover. 25.For the fiscal year ended March 31, 2007, a company reported earnings per share of $3. 25 and cash dividends per share of $0. 50. During fiscal 2008, the company had a 3 for 2 stock split. In the annual report for the fiscal year ended March 31, 2008, earnings per share and cash dividends for fiscal 2007 would be reported, respecti vely, as: A. $3. 25 and $0. 50 B. $4. 85 and $0. 75 C. $2. 17 and $0. 33 D. $1. 09 and $0. 17 26. Financial leverage: A. arises because most borrowed funds have a fixed interest rate. B. arises because most borrowed funds have a variable interest rate. C. usually has no bearing on the risk associated with a company.D. is a concept that does not apply to individuals. 27. A potential creditor's judgment about granting credit would be most influenced by the potential customer's: A. current ratio at the end of the prior fiscal year. B. most recent acid-test ratio. C. trend of acid-test ratio over the past three years. D. practice with respect to taking cash discounts offered by current suppliers. 28. Another term for the price/earnings ratio is: A. cost ratio. B. sales multiple. C. earnings multiple. D. profit ratio. 29. An entity's current ratio will be influenced by: A. the inventory cost flow assumption used. B. riting off an overdue account receivable against the allowance for uncol lectible accounts. C. the depreciation method used. D. issuance of a stock dividend. 30. If a firm's debt ratio were 25%, its debt/equity ratio would be: A. 25%. B. 50%. C. 33. 33%. D. 75%. 31. An individual interested in making a judgment about the profitability of a company should: A. review the trend of working capital for several years. B. calculate the company's ROI for the most recent year. C. review the trend of the company's ROI for several years. D. compare the company's ROI for the most recent year with the industry average ROI for the most recent year. 2. Which of the following is not a category of financial statement ratios? A. Financial leverage. B. Liquidity. C. Profitability. D. Prospectus. 33. When a firm has financial leverage: A. ROI will be greater than ROE. B. ROI will usually be less than it would be without leverage. C. risk is greater than if there isn't any leverage. D. the firm will always have a higher ROE than it would without leverage. 34. When a corporat ion has both common stock and preferred stock outstanding: A. dividends on preferred stock are paid only if the company has current earnings. B. ividends on preferred stock must be paid before dividends on common stock can be paid. C. preferred stockholders receive the same dividend per share as common stockholders. D. dividends on preferred stock are paid only if dividends are to be paid on the common stock. 35. A leverage buyout refers to: A. one firm issues stock to take over another firm. B. one firm trades its stock for the stock of another firm. C. a firm goes heavily into debt in order to obtain the funds to purchase the shares of the public stockholders. D. one firm pays cash for the shares of a takeover firm's shares. 36.The dividend payout ratio describes: A. the proportion of earnings paid as dividends. B. the relationship of dividends per share to market price per share. C. the percentage change in dividends this year compared to last year. D. dividends as a percentage o f the price/earnings ratio. 37. The price/earnings ratio: A. is a measure of the relative expensiveness of a firm's common stock. B. does not usually change by more than 1. 0 (e. g. 8. 2 to 9. 2) during the year. C. can be used to determine the cash dividend to be received during the year. D. is calculated by dividing the earnings multiple by net income. 38.If a firm's payment terms for sales made on account to its customers were 2/10, n30, the number of days' sales in accounts receivable would be expected to be: A. less than 10. B. between 10 and 25. C. between 25 and 40. D. over 40. 39. A common size income statement: A. uses the same dollar amount of revenues for each year. B. expresses items as a percentage of revenues. C. makes comparisons between years more difficult. D. is useful in estimating the impact of inflation. 40. Management's use of resources can best be evaluated by focusing on measures of: A. liquidity. B. activity. C. leverage. D. book value. 41.Asset turnover cal culations: A. are made by dividing the average asset balance during the year by the sales for the year. B. are made by dividing sales for the year by the asset balance at the end of the year. C. communicate information about how promptly the entity pays its bills. D. should be evaluated by observing the turnover trend over a period of time. 42. The comparison of activity measures of different companies is complicated by the fact that: A. different inventory cost flow assumptions may be used. B. dollar amounts of assets may be significantly different. C. only one of the companies may have preferred stock outstanding.D. the number of shares of common stock issued may be significantly different. 43. A higher P/E ratio means that: A. the stock is more reasonably priced. B. the stock is relatively expensive. C. investors are wary of the stock. D. earnings are expected to decrease. 44. Which of the following is(are) an example of a measure of leverage? A. Debt yield. B. Debt payout ratio. C. Preferred dividend coverage ratio. D. Debt/equity ratio. E. All of the above. 45. The inventory turnover calculation: A. is wrong unless cost of goods sold is used in the numerator. B. is wrong unless sales is used in the numerator. C. s an alternative way of expressing the number of days' sales in inventory. D. requires knowledge of the inventory cost flow assumption being used. 46. Book value per share of common stock of a manufacturing company: A. is not a very useful measure most of the time. B. is calculated by dividing market value per share by earnings per share. C. reflects the fair market value of the company's stock. D. is the same as the total balance sheet asset value per share of common stock. 47. If the P/E ratio of a company's common stock were 12, and its earnings were $ 2. 50 per common share: A. the market value of the common stock would be $20. 3 per share. B. the market value of the common stock would be $25. 00 per share. C. an increase in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $2. 40 per share. D. an increase in earnings of $0. 20 per share, with no change in the multiple, would result in a market price increase of $1. 67 per share. 48. The concept of operating leverage refers to which of the following? A. Operating income changes proportionately more than revenues for any given change in activity level. B. Operating income changes proportionately less than revenues for any given change in activity level.C. Operating income changes proportionately more than income for any given change in activity level. D. Operating income changes proportionately less than income for any given change in activity level. 49. As the total volume of activity changes: A. the total of variable costs changes. B. the total of fixed costs changes. C. variable costs per unit change. D. fixed costs per unit stay the same. 50. A firm has revenues of $120,000, a contribution margin ratio of 30%, and fixed expenses that total $56,000. If revenues increase $20,000, then: A. operating income will increase by $6000. B. operating income will be 0.C. fixed expenses will increase $8000. D. the contribution margin ratio will increase by 1/8. 51. Each of a company's several product lines has a different contribution margin ratio. Total sales in 2007 were 20% higher than total sales in 2006. Total contribution margin for 2007 will be: A. the same as it was in 2006, regardless of changes in sales mix. B. 20% higher than it was in 2006, regardless of changes in sales mix. C. more than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. D. ess than 20% higher than it was in 2006, if the sales mix changes and proportionately more high contribution margin ratio products are sold in 2007 than in 2006. For questions 52, 53, 66, 79 and 84 the following graph is needed. [pic] 52. If sales volume were to decrease 10%, from 4,000 units per month to 3,600 units per month, operating income would: A. not change B. decrease $10,000 C. decrease $24,000 D. decrease $40,000 53. If the selling price per unit were to drop $2, from $100 to $98, the sales volume were to increase 500 units to 4,500 units per month, and advertising expense were to increase by $1,000: A. he break-even point would increase. B. the break-even point would decrease. C. the contribution margin ratio would increase. D. operating income would decrease. 54. The cost of a single unit of production in excess of the breakeven point in units is: A. its fixed cost and variable cost. B. its fixed cost only. C. its variable cost only. D. none of the above. For questions 55 and 64 the following graph is needed. [pic] 55. Using the high-low method, the variable rate for maintenance is: A. $0. 40 B. $0. 80 C. $1. 20 D. $2. 50 56. The term â€Å"relevant range† refers to: A. the range of activity where costs will fluc tuate. B. he range of activity where fixed costs change as activity changes. C. the range of activity where total variable cost remains constant as activity changes. D. the range of activity where cost relationships are valid. 57. A firm's products have an average contribution margin ratio of 40%, which will be maintained for the next month even though fixed expenses are expected to rise by $20,000. In order to keep operating income for the month from being affected, revenues will have to increase by: A. $ 8,000 B. $12,000 C. $20,000 D. $50,000 58. The cost formula for monthly customer order processing cost has been established as $100 + $0. 5 per order. It is expected that 5,600 orders will be processed in May and 6,400 in June. Total order processing costs for May and June combined will be estimated to be: A. $ 940 B. $1,060 C. $2,000 D. $2,500 59. The contribution margin ratio always decreases when the: A. breakeven point decreases. B. fixed expenses increase. C. selling price in creases and the variable costs remain constant. D. variable cost increase and the selling price remains constant. 60. Knowledge about the behavior pattern of a cost is important to understanding the effect on net income of a change in sales volume because as sales volume changes: A. et income will change proportionately. B. the effect on net income will depend on the behavior pattern of various costs. C. fixed costs will rise proportionately. D. variable costs will not change. 61. Management accounting is: A. a highly technical subject that people in personnel or engineering should not be expected to understand. B. performed by individuals who seldom work with people in other functional areas of the organization. C. the principal activity involved in determining the goals and objectives of the entity. D. an activity that gets involved with virtually all of the other functional areas of the organization. 62.What percentage of the contribution margin is profit on units sold in excess of the breakeven point? A. It's 50% to the contribution margin ratio. B. It's equal to the variable cost ratio. C. It's equal of the gross profit ratio. D. It's 100%. 63. ABU Co. has several products, each with a different contribution margin ratio. If the same number of units were sold in July as in June, but the sales mix changed: A. operating income would be the same in June and July. B. fixed expenses in July would be in a different relevant range than in June. C. the company's overall contribution margin ratio would be the same in June and July.D. total contribution margin in July would be different from that in June. 64. Using the high-low method, the monthly fixed component of maintenance cost is: A. $1,600 B. $1,200 C. $1,100 D. $1,300 65. When the cost behavior pattern has been identified as fixed at a certain volume of activity: A. any change in volume will probably cause the cost to change. B. it is appropriate to express the cost on a per unit of activity basis. C. the t otal cost will not change even if the volume of activity changes substantially. D. the total cost may change if the volume of activity changes substantially. 66.The break-even point volume of units is: A. 0 B. 360 C. 720 D. 1000 67. An example of a cost likely to have a fixed behavior pattern is: A. sales force commission. B. production labor wages. C. advertising cost. D. electricity cost for packaging equipment. 68. The formula for expressing the total of a fixed, variable, or mixed cost at any level of activity is: A. total cost = fixed cost + (variable rate * volume of activity) B. total cost = fixed cost * volume of activity C. total cost = fixed cost * variable rate D. total cost = fixed cost – variable cost 69. As the level of activity decreases: A. fixed cost per unit decrease.B. variable cost per unit decrease. C. fixed cost remains constant in total. D. variable cost remains constant in total. 70. The contribution margin format income statement is organized by: A. r esponsibility centers. B. functional classifications. C. sales territories. D. cost behavior classifications. 71. As the level of activity increases: A. fixed cost per unit increase. B. variable cost per unit increase. C. variable cost per unit decrease. D. fixed cost per unit decrease. 72. Managerial accounting supports the management process most significantly by: A. measuring and reporting financial results after the fact.B. determining the goals and objectives of the entity. C. providing estimates of financial results for various plans. D. establishing operating policies to be followed during a period of time. 73. An example of a cost that is likely to have a variable behavior pattern is: A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor wages. 74. A 10% change in a firm's revenues is likely to result in a change of more than 10% in the firm's operating income because: A. not all of the firm's costs will change in proportion to the revenue change.B. the firm has financial leverage. C. the contribution margin ratio will change in proportion to the revenue change. D. only fixed expenses will change in proportion to the revenue change. 75. An example of a cost likely to have a mixed behavior pattern is: A. sales force commission. B. raw material cost. C. depreciation of production equipment. D. electricity cost for the manufacturing plant. 76. Cost behavior refers to: A. costs that are both good and bad. B. costs that increase at a quicker rate than others. C. costs that decrease at a quicker rate than others. D. costs that are variable or fixed. E. one of the above. 77. Which of the following statements doesnot describe a characteristic of management accounting? A. Management accounting must conform to GAAP. B. Approximate amounts rather than accurate amounts or refined estimates are often used in management accounting. C. Management accounting places a great deal of emphasis on the f uture. D. Management accounting is more concerned with units of the organization rather than with the organization as a whole. 78. Simplifying assumptions made when using cost behavior pattern data include: A. relevant range and liquidity. B. fixed activity and linearity.C. relevant range and linearity. D. activity range and variability. 79. The contribution margin ratio is: A. 40% B. 60% C. 62. 5% D. 70% 80. Which of the following terms do not appear on the contribution margin format income statement: A. gross profit. B. contribution margin. C. operating income. D. variable expenses. 81. A management decision that would have a long term influence on the operating leverage of a firm would be: A. increasing the advertising budget. B. substituting robots for hourly paid production workers. C. increasing prices in proportion to raw material cost increases.D. having a season-end sale of seasonal products. 82. Which of the following activities is not part of the management planning and c ontrol cycle: A. data collection and performance feedback. B. implementation of plans. C. providing information to investors and creditors. D. revisiting plans. 83. The relevant range concept refers to: A. a firm's range of profitability. B. a firm's range of sales. C. a firm's range of rates of return. D. a firm's range of activity. 84. The break-even point in terms of total revenues per month is: A. $30,000 B. $60,000 C. $75,000 D. $100,000 85.When the high-low method of estimating a cost behavior pattern is used: A. cost and volume data must be reviewed for outliers. B. the direct result of the high-low calculations is the fixed expense amount. C. the highest and lowest sales price and volume amounts are used in the calculation. D. the resulting cost formula will explain total cost accurately for every value between the high and low volumes. 86. The shift in the amount of manufacturing overhead costs applied to the mix of products produced that occurs when using a single cost dri ver rate as compared to using activity-based costing rates is known as: A. nderapplied overhead B. overapplied overhead C. cost absorption D. cost distortion 87. An excess of cost of goods manufactured over cost of goods sold for the period represents: A. an increase in gross profit. B. a decrease in work in process inventory. C. overapplied manufacturing overhead. D. an increase in finished goods inventory. 88. A predetermined overhead rate is used to: A. keep track of actual overhead costs as they are incurred. B. assign indirect costs to cost objects. C. establish prices for manufactured products. D. allocate selling and administrative expenses to manufactured products. 9. Which of the following will cause income determined with absorption costing to be higher than income determined with direct costing? A. units produced equals units sold. B. units produced is greater than units sold. C. units produced is less than units sold. D. income determined with absorption costing will alw ays equal income determined with direct costing. 90. The overhead component of product cost is: A. the sum of the actual overhead costs incurred in the manufacture of the product. B. likely to be the same amount for every product made by the company. C. n estimated amount based on labor hours, machine hours, or some other activity. D. determined at the end of the year when actual costs and actual production are known. 91. For the partial value chain functions given below, which sequence is correct? A. design, production, marketing B. marketing, production, distribution C. research and development, production, distribution D. customer service, marketing, distribution 92. Total manufacturing costs for the month on the statement of costs of goods manufactured equals: A. variable costs + fixed costs + mixed costs. B. work in process inventory – finished goods inventory.C. cost of goods sold – cost of goods manufactured. D. cost of raw material used + direct labor cost incu rred + manufacturing overhead applied. 93. An example of a cost likely to have an indirect relationship with products being manufactured: A. production labor costs. B. raw material costs. C. electricity costs for packaging equipment. D. none of the above. 94. Costs may be allocated to a product or activity for many purposes, but care must be exercised when using allocated costs because: A. direct costs identified with the product or activity may not be accurately assigned.B. fixed costs will change in total if the volume of activity changes. C. all costs may not have been allocated to the product or activity. D. arbitrarily allocated costs may not behave in the way assumed in the allocation method. 95. The production cost of a single unit of a manufactured product is determined by: A. dividing total direct materials and direct labor for a production run by the number of units made. B. dividing total direct materials, direct labor, and manufacturing overhead for a production run by t he number of units made. C. ividing total direct materials, direct labor, manufacturing overhead and selling expenses for a production run by the number of units made. D. dividing the selling price by the gross profit ratio. 96. An example of a cost that is likely to have a direct relationship with products being manufactured: A. sales force salaries. B. depreciation of production equipment. C. salaries of production supervisors. D. production labor costs. 97. The sequence of activities that add value to the organization are: A. the value processes. B. the chain of production events. C. the value chain. D. the strategic cost initiatives. 8. Which of the following activities is not included in the organization's value chain? A. marketing. B. finance. C. customer service. D. research and development 99. Cost accounting is a subset of: A. financial accounting. B. process cost accounting. C. job order cost accounting. D. managerial accounting. 100. The three components of product costs are: A. direct material, supervisor salaries, selling expenses. B. direct labor, manufacturing overhead, indirect material. C. direct material, manufacturing overhead, direct labor. D. manufacturing overhead, indirect material, indirect labor.