Opportunities and challenges by multi-national companies in setting an Essay

Opportunities and challenges by multi-national companies in setting an appropriate transfer price - Essay Example One of such implications that come with inappropriate transfer pricing, as mentioned above, is the possibility of the transfer-in subsidiary making a loss or just no profit at all on the sale of the products received from the parent subsidiary. If for example the parent subsidiary manufactures a certain product at a cost of say $700 and transfers it to the distributer in another country at a cost $800, it shall have made a positive contribution of $100. Depending on the market price, the distributer may incur another variable cost of $100 and sell the product at $1000. In this case, the manufacturer has made a profit while the distributer has not. Therefore, one side will be motivated while the other will be demoralised. Nonetheless, both sides will be required to pay tax. There is, therefore, a need to set up an appropriate transfer price that does not favor one side of an enterprise. The fact that these subsidiaries exist in different locations with different tax jurisdiction creates a complex puzzle for the MNE. It has always been a challenging task to come up with a plausible method of setting up the most appropriate transfer pricing that accommodates all these contrasting tax jurisdictions. In most host nations, when a subsidiary transfers goods to another, the local governments usually view the buy-in subsidiary as a target customer from whom to siphon revenues. This perception has led to mandatory taxation on the sales of such goods even if no considerable profit has been realised. It should be noted that the subsidiary from which the goods were transferred had also been taxed the authority under which it operates. Therefore, these two corporate have been taxed for the very product. This is called double-taxation. Double taxation is a liability to any MNE and may deter the realisation of net profit (ACCA, 2009). The principle of Arm’s Length had been proposed to resolve

The collapse of Enron Essay Example for Free

The collapse of Enron Essay The collapse of Enron seems to be rooted in a combination of the failure of top leadership, a corporate culture that supported unethical behavior, and the complicity of the investment banking community. In the aftermath of Enron’s bankruptcy filing, numerous Enron executives were charged with criminal acts, including fraud, money laundering, and insider trading. Ben Glisan, Enron’s former treasurer, was charged with two-dozen counts of money laundering, fraud, and conspiracy. During the plea negotiations, Glisan described Enron as a â€Å"house of cards. † Andrew Fastow, Jeff Skilling, and Ken Lay are among the most notable top-level executives implicated in the collapse of Enron’s â€Å"house of cards. † Andrew Fastow, former Enron chief financial officer (CFO), faced 98 counts of money laundering, fraud, and conspiracy in connection with the improper partnerships he ran, which included a Brazilian power plant project and a Nigerian power plant project that was aided by Merrill Lynch, an investment banking firm. 2. How did the top leadership at Enron undermine the foundation values of the Enron Code of Ethics? Enron’s ethics code was based on respect, integrity, communication, and excellence. Kenneth Lay, former chairman and (CEO) of Enron Corp. , once quoted as saying: â€Å"I was fully exposed to not only legal behavior but moral and ethical behavior and what that means from the standpoint of leading organizations and people. † In an introductory statement to the revised Enron Code of Ethics issued in July 2000, Lay wrote: â€Å"As officers and employees of Enron Corp. Its subsidiaries, and its affiliated companies, we are responsible for conducting the business affairs of the companies in accordance with all applicable laws and in a moral and honest manner. † Lay went on to indicate that the 64-page Enron Code of Ethics reflected policies approved by the company’s board of directors and that the company, which enjoyed a reputation for being fair and honest, was highly respected. Enron’s ethics code also specified that â€Å"An employee shall not conduct himself or herself in a manner which directly or indirectly would be detrimental to the best interests of the Company or in a manner which would  bring to the employee financial gain separately derived as a direct consequence of his or her employment with the Company. † 3. How did Enron’s corporate culture promote unethical decisions and actions? Enron has been described as having a culture of arrogance that led people to believe that they could handle increasingly greater risk without encountering any danger. According to Sherron Watkins, â€Å"Enron’s unspoken message was, ‘Make the numbers, make the numbers, make the numbers—if you steal, if you cheat, just don’t get caught. If you do, beg for a second chance, and you’ll get one. ’† Enron’s corporate culture did little to promote the values of respect and integrity. These values were undermined through the company’s emphasis on decentralization, its employee performance appraisals, and its compensation program. Each Enron division and business unit was kept separate from the others, and as a result very few people in the organization had a â€Å"big picture† perspective of the company’s operations. Accompanying this emphasis on decentralization were insufficient operational and financial controls as well as â€Å"a distracted, hands-off chairman, a compliant board of directors, and an impotent staff of accountants, auditors, and lawyers. † Jeff Skilling implemented a very rigorous and threatening performance evaluation process for all Enron employees. Known as â€Å"rank and yank,† the annual process utilized peer evaluations, and each of the company’s divisions was arbitrarily forced to fire the lowest ranking one-fifth of its employees. Employees frequently ranked their peers lower in order to enhance their own positions in the company. Enron’s compensation plan â€Å"seemed oriented toward enriching executives rather than generating profits for shareholders† and encouraged people to break rules and inflate the value of contracts even though no actual cash was generated. Enron’s bonus program encouraged the use of non-standard accounting practices and the inflated valuation of deals on the company’s books. Indeed, deal inflation became widespread within the company as partnerships were created solely to hide losses and avoid the consequences of owning up to problems. (p29-31) Weiss, Joseph W. (2009). Business Ethics: A Stakeholders Issues Management Approach

International Soccers Influence on Diplomatic, Social, and Political R

To what extent has international soccer influenced the world politically and socially? This research question will be investigated using different books pertaining to the subject. The investigation will cover the impacts of soccer in the 1930s during the First World War, the 1940s during the Second World War and the 1970s during the Cold War. The effect of soccer on a country’s nationalism will be researched as well. Soccer had a great impact on people’s lives socially; it gave people hope when in a time of need. It did not matter whether there was a war going on, or if there were prisoners in camps, soccer was a popular activity to help people survive in the hardest of times. Soccer had a great impact on the world politically as well. Many dictators used soccer to show the power of their nation and prove that their nation is better than another. There was friendly competition and competition that caused great hostility. In conclusion, soccer has affected the world politically and socially. This sport has caused intense nationalistic views and has brought countries together. Even though soccer has brought countries together, the game has driven countries away from each other just like what happened in Germany in the 1974 World Cup when East and West Germany played against each other. Soccer has helped people and hurt people, and has had an influence on people’s lives. Throughout history, soccer has had a noticeable impact on the world. Sports in general created a sense of nationalism in nations, soccer especially, it being a more popular sport where there is international competition across the world. â€Å"Although soccer boomed in the 1920s, in the 1930s it swept all before it as the most popular game throughout most of Europe... ...occer game was even said to have caused a war. The game of soccer also has a large impact on both the World Wars as well as the Cold War. Dictators, such as Mussolini have supported soccer in their nation to promote their nation, which in return boosted their reputation. Soccer has been compared to a war because the importance of different games and how the outcome can define a nation. Works Cited Goldblatt, David. "Goldblatt, David. The Ball Is Round." New York: Penguin Group, 2008. Print. Murray, Bill. "The World's Game: A HISTORY OF SOCCER." Urbana, Illinois: n.p., 1998. Print. Kapuscinski, Ryszard. â€Å"Soccer War 1969.† N.p., 1969. Web. 13 Nov. 2015. http://libcom.org/library/soccer-war-1969-el-salvador-honduras-kapuscinski Walvin, James. The Only Game: Football in Our Times. Great Britain: Pearson Educated, 2002. Print.

Brand Hierarchy

Smart Principles for Designing a Brand Hierarchy We all know the recession has drastically impacted consumer behaviors, but we may often overlook its direct impact on brands themselves. The recession has changed the way marketers manage their brand portfolios as they try to do more with less. As such, marketers are taking a closer look at how then can stretch existing brand equity across a greater number of products, often taking a parent brand/sub-brand approach. We generally see four different sub-brand approaches, each with their own benefits and risks: 1.Driver Sub-Brands—A driver sub-brand encourages purchase decisions by representing the value proposition central to the user experience. The parent brand endorses the sub-brand—but it’s the sub-brand that defines the consumer’s perceptions of the product or service experience and proves the primary driver motivating consumer purchase. Take the Gillette Fusion razor. Customers primarily buy the technolo gy and performance represented by the Fusion name. Fusion is the driver brand while Gillette creates a strong identity and clear visibility for the Fusion name on the package, retail rack, and in consumers’ minds.As you might guess, if a company is going to take a driver sub-branding approach, then the sub-brand must generate real response to its entrance in the marketplace to succeed. 2. Co-Driver Sub-Brands—In this case both the parent brand and the sub-brand play major—and often equal—roles in driving the consumer toward purchase. Cadillac’s Escalade sub-brand serves as a co-driver, as both the Cadillac and Escalade brand names influence consumers’ purchase decisions.While consumers associate the Cadillac name with top of the line performance, quality, and style, the Escalade brand compounds that image with the slightly rugged, more versatile associations of a sports utility vehicle. Cadillac marketers leverage the associations of both dr iver brands to command market share in the luxury sports utility vehicle category, as well as generating significant demand for the car among Hollywood celebrities attracted to the brand’s image of luxury, spaciousness, and high performance versatility.In co-driver situations, both the parent brand’s image and the sub-brand’s image together influence the consumer’s decision to purchase the product. 3. Descriptor Sub-Brands—As implied by the name, descriptor brands communicate a distinct facet of the parent brand—e. g. , class, feature, target segment, or function. For example, Purina Dog Food maintains the following descriptive brands: Dog Chow, Beneful, Hi-Pro, Fit & Trim, Puppy Chow, Moist & Meaty.Purina Brand Dog Food uses these descriptor sub-brands to more accurately meet the needs of individual dog breeds and the specific demands of dog owners. While all dogs could potentially thrive off of the standard Puppy and Dog Chow offerings, de veloping specialized offerings for overweight, high-energy, and performance dogs defined by a unique descriptor sub-brand enables owners to better address their dog’s perceived needs. This is the riskiest category of sub-brands, as the sub-brand may cannibalize the parent brand if insufficient differentiation among the varieties exists. . Endorsed Sub-Brands—In an endorsed sub-brand relationship, the parent brand often provides support and credibility to the sub-brand’s claims in a more explicit fashion than co-drivers (for example, Rugby by Ralph Lauren). Endorsed sub-brands provide consumers with assurance that the sub-brand will deliver on the same value propositions as the parent offering, enabling the parent brand to expand into new markets while retaining its established brand position.

Underlying Meanings within Children Stories

Underlying Meanings within Children Stories People enjoy a good story. More importantly, children enjoy their fairytales. However, many of these stories have more morbid underlying meanings. Everyone should know, or at least be vaguely familiar with, the cute story of Winnie the Pooh and his friends in the Hundred Acre Woods. What people may not know, or may not have figured out, is that this particular story’s dark messages are mental disorders. Each character in Winnie the Pooh, according The Perfectionist, author of a biomedical blog, has a different mental disorder.Are these disorders going to affect the way kids view others and themselves? The initial story line of Disney’s 2011 â€Å"Winnie the Pooh† is innocent enough. The movie starts off with the introduction of a young boy named Christopher Robin who has, as the narrator says, â€Å"a very active imagination. † However, Christopher Robin may have more than just that. He displays the common charac teristics of schizophrenia. Schizophrenia is a condition in which one has trouble defining the line with perception of reality.Common symptoms, according to the medical dictionary, are delusions, hallucinations, and hearing voices based on the person’s behavior. All of Christopher Robin’s â€Å"friends† are depictions of his stuffed animals coming to life. He talks and interacts with them and each character responds back appropriately. We are next introduced to Pooh. This is Christopher Robins’ â€Å"best friend. † Winnie the Pooh is a bear who is so obsessed with food, in particular honey, that he can be classified with an eating disorder.His consistent desire for honey interrupts his daily activities by not allowing him to think of other things besides filling his tummy. He thinks about it in his dreams, during the day, and even while he is attempting to complete another task. He makes eating his biggest priority. The first example of this in the movie is the very first glimpse we see into the Hundred Acre Woods. Pooh is talking in his sleep about honey, suggesting that that is what he is dreaming about. He then is woken up and the first thing he sets out to do is get honey.This priority is evident throughout the entire movie while he is trying to get honey from his friends or get some honey wherever he possibly can, with little to no regard to how he obtains it will affect his friends. While Pooh is searching for honey, for he had run out, he hears the grumbling sigh of his friend, Eyore. Eyore can easily be classified as clinically depressed. Depression is displayed by always feeling gloomy or sad. The first time Pooh and Eyore come together, this constant gloominess is apparent. Pooh greets him with a â€Å"Good morning. Lovely day, isn’t it? and Eyore promptly responds with â€Å"Wish I could say yes† in his typical bummed out manner. Eyore becomes more hopeless when he discovers his missing tail. This is the â€Å"very important thing† that everyone is the Hundred Acre Woods must do, they must help Eyore find his tail, or a tail. It is at this point Owl flies in. Owl is characterized as having Narcissistic Personality Disorder. Narcissistic Personality disorder is an obsession with oneself. There is an exaggeration in the importance of the self and the belief that they are exponentially unique and need constant approval and admiration of others.Owl enters the scene interrupting Pooh and Eyore with the need to bring the attention of his friends to him. He perches himself in a tree and announces that this is the tree where he was hatched and all about the marks his mother made on the tree. He begins to write his book. He titles chapter one â€Å"The birth of a Genius. † Pooh interrupts this â€Å"important work† by asking him to help find Eyore’s tail and feeds Owl’s Narcissism by saying he â€Å"has such a talent for speaking and telling [them] wh at to do. † Of course, Owl quickly recognizes his own importance in this and takes the lead to finding Eyore’s tail.Pooh is nailing up signs announcing that there is â€Å"a very important thing to do† when Tigger pounces in at a red balloon that is floating around nearby. The Perfectionist diagnoses Tigger with having ADHD (Attention Deficit Hyperactivity Disorder). ADHD cause a person to have trouble paying attention and be constantly over-active. Tigger goes from fighting with the balloon, to playing, to being afraid of it, and to being worried something will happen to it if it is his â€Å"sidekick,† all within the span of about 1 minute. Also, from the moment he enters the scene to the very end, he does ot stop moving or talking. Pooh goes to Christopher Robin’s house in search of some honey to share but finds a note. He cannot read the note so he takes the note to Owl to be deciphered. Owl is, of course, more than happy to be the one selected to decode the meaning of this note. However, he misinterprets the note. He thinks that â€Å"back soon† is a monster called the â€Å"Backsoon† and that Christopher Robin has been captured by this creature. This sets off Piglet’s Panphobia. Panphobia is a disorder that makes a person overly fearful.They are afraid of basically everything but especially the unknown. The fact that this monster is lurking around gives Piglet the shakes. While setting up the trap for the Backsoon to capture him and get Christopher Robin back, it becomes apparent that Rabbit also suffers a mental disorder; Obsessive Compulsive Disorder (OCD). OCD is a disorder that causes obsessive thought about a ritual that must be performed or to adhere to rules with strict acuteness. If these things are not completed then it causes the person extreme anxiety.When setting everything up for the trap, Rabbit made sure everything was just so and that nobody interfered with what has been done. Christo pher Robin came back, much to their surprise, and explained that he had gone out and that he would be back soon. After that was settled, Pooh went back to Owl’s house to see if he would have some honey but when he saw the bell rope was actually Eyore’s tail and Owl had taken it by mistake Pooh rushed the tail to Eyore and won a prize pot of honey for finding his tail. There is obviously a lesson here about putting your friends first when Pooh denies honey to return the tail to Eyore.However, when children are watching this and they see characters with symptoms of these disorders, does it make them more tolerable when they are around friends at school with these same issues? Winnie the Pooh is not the only children’s story with madness as a twist; for example, the original â€Å"Grim Brothers Fairytales† and â€Å"Alice in Wonderland. † It could serve as an exposure for children to be more accepting differences among the people around them. As it is put in Alice in Wonderland, â€Å"we are all mad here. †

Hanged and Hung - Glossary of Usage

Hanged and Hung - Glossary of Usage The verb hang  has two past tenses- hanged and hung. Unless youre talking about a person who has been executed (Lord Haw-Haw was hanged for treason), you probably want to use  hung.  But see the usage notes below. Definitions The verb  hang  means to fasten or suspend from aboveto place something (a poster, for instance)  so that its held up without support from underneath. In a related sense, hang can mean  to kill  someone by putting a rope around the persons neck, attaching it to something overhead, and then causing the body to drop suddenly. For centuries, hanged and hung were used interchangeably as the past participle of hang. However, most contemporary usage guides insist that hanged, not hung, should be used when referring to executions: convicted killers are hanged; paintings are hung.   Examples Dont mention a rope in the house of someone whose father was hanged.(English proverb)A room hung with pictures is a room hung with thoughts.(Joshua Reynolds)William Heath was  hanged  in January 1733 for stealing four shirts, part of somebodys washing that had been  hung  out to dry,The sheriffs deputies, who hanged the horse thief at night, are expected to hang around until they are sober, after which they could well end up with hanged or hung looks on their facesand hangovers for sure.(Robert Oliver Shipman, A Pun My Word: A Humorously Enlightened Path to English Usage. Rowman Littlefield, 1991) Practice One should forgive ones enemies, but not before they are _____. (Heinrich Heine)We _____ our swimsuits out to dry. Answer Key One should forgive ones enemies, but not before they are  hanged. (Heinrich Heine)We  hung  our swimsuits out to dry.

Edecel Applied Business Unit 11 Finance Task B Essay Example

Edecel Applied Business Unit 11 Finance Task B Essay Example Edecel Applied Business Unit 11 Finance Task B Essay Edecel Applied Business Unit 11 Finance Task B Essay Working Capital is the money used by the business to fund revenue expenditure; this is the day to day expenses. Day to day funds are needed in order to fund a business. The working capital would be used to buy resources such as raw materials, fuel, wages and fees etc. Working capital can also operating liquidity that is available to them. Working capital has two components which are; things owed (current liabilities) and things owned (current assets). They are used when calculating the working capital: WK = CA CL. If companys assets are less then their liabilities then this results in a bad working capital because they will not have enough cash in the business to pay current liabilities; and therefore will owe more then they own. This is why working capital is very important in order to run an efficient business. A business will have many current liabilities that they owe banks, people and other businesses. These can include things such as, bank overdrafts and bank loans which businesses would of borrowed from, these are common methods of borrowing money as it can be fairly easy for businesses to get loans and overdrafts. Credit Card debts are also common in businesses. A businesses liabilitys also includes accruals and these are something that businesses will owe and these are all the extra things such as electricity bills. Hire purchase, dividends proposed and trade credit will also fall within a businesses current liabilities. Businesses current assets are thing that they have or own. These can be general things such as stock, unfinished goods and raw materials for stock. These can be the hardest assets to turn into actual cash. The businesses money in the bank and investments are also current assets as well as any debtors the company has and prepayments which are deposits. Working Capital Management the Problems When looking at working capital is important to analyse where cash is used in the day to day running of Thomas Cook; this can be known as a liquidity cycle. The start of Thomas Cooks cycle would begin with them securing the hotel room and flights needed for their future customers, these would be on credit. They then sell these to the customers and take deposits/receivables. Thomas Cook need to ensure they get the correct balance between the hotels and flights they book and the correct amount of customers. This may be a big problem for their working capital if demands drops, and this will be likely in the current recession. To have a good liquidity Thomas Cook needs to ensure deposits quickly, because the longer it takes them to sell their holidays the more liquidity problems it will create. The next step is for Thomas Cook to pay the suppliers; Thomas Cook will use the customer deposits to pay them however this will not cover the whole of the costs. Therefore Thomas Cook need an injection of cash and this is likely to be an overdraft. By having an overdraft will ease the flow of cash around the business and help liquidity. However banks may not want to give businesses an overdraft or loan if they are worried the company will not pay it back. This is more common recently with the recession as banks are becoming more careful with their money. By resorting to an overdraft does have its advantages, but overall in the long run it will increase costs for Thomas Cook as they will have to pay back extra interest fees. This can therefore reduce the profit for Thomas Cook which they will not want. Banks may also think that the business is not doing well if it needs a loan and this could be a risk for the bank. If Thomas Cook cannot receive any injection of money then they will struggle to pay back suppliers on time and this can result in bad relationships and they may withdraw their trade credit or decrease the credit period. This will have a negative effect on the working capital. The final part for Thomas Cook is to collect the rest of the customers payments so Thomas can pay back the bank their overdraft and likely to make a profit, however it can still create problems for Thomas Cook. Customers may cancel their holidays as it would have been several months since they booked it so many people change their mind. This means that Thomas Cook will only have deposits to pay back banks etc. They will have to sell extra rooms and flights last minute and cheap and they could lose money. One solution to this would be to increase the deposit price therefore customers would feel like they are losing more money and they would be unlikely to cancel. It also means there is a safer barrier for Thomas Cook and they would have more money which will help ease they liquidity. We have suggested that over booking hotel rooms and flights is bad for Thomas Cook as they may not be able to gain enough customers but what about the opposite? Thomas Cook may have customers waiting and not have any rooms or flights available, this would be a missed opportunities for Thomas Cook. This is why it is extremely important for them to get the balance between securing the hotels and flights, and the amount of customers. Ratios Current Acid Test Ratio Ratios can be used to help asses the working capital position of Thomas Cook and look at the management to Thomas Cook. The first ratio will let us directly measure liquidity and this is the current ratio. It will show us how much current assets there are to a Euro of debt. Formula for current ratio: Current assets / current liability = current ratio Looking at the balance sheets of Thomas Cook we can work out the current ratio for 2009 and 2008. 2009: 2008: 2303.2 / 3737.9 = 0.6:1 1386.2 / 2077.8 = 0.7:1 Another ratio that can use is the Acid test ratio this is the same as the current ratio however it takes away the stock as stock is not easily converted to cash. Formula for Acid Test ratio: (Current Assets Stock) / Current liabilities = Acid Test Ratio Looking at the balance sheets of Thomas Cook we can work out the acid test ratio for 2009 and 2008. 2009: 2008: 2303.2 274 / 3737.9 = 0.6:1 1386.2 105 / 2077.8 = 0.7:1 By looking at the current ratio we can see that for every euro of debt/current liabilities it has 60cent of current assets which are stock, cash and debtors. This doesnt appear a situation for Thomas Cook as they cant afford to clear its short term debts with its current assets. For example if their overdraft was reduced and their trade credit stopped Thomas Cook would not be in a liquid position. The suggested standard acceptable ratio is 1:1 which means business have equal assets to liabilities so they can easily pay back short term debts. A 1:1 ratio means the assets and liabilities are equal and surely it would be better to have a 2:1, however for firms such as Thomas Cook it is easy for them to raise finance and thats why it is acceptable. Another factor we can look at is the time period; these figures were taken from a balance sheet in October and there wouldnt have been a lot of current assets coming into the business as October is not their peak month. We have to keep in mind that Thomas Cook are a seasonal business and therefore figures will be very different during periods of the year. In October it would be likely that Thomas Cook are spending money to securing next years holidays and they could also be borrowing money to do this. By taking this into consideration we can judge that the ratio may be acceptable and these figures are likely to be industry wide. We can also compare 2009 to 2008; the position from 2008 has gone down in 2009 and therefore it is a negative trend. This can be seen as bad for the businesses liquidity however by looking at other aspects of the balance sheet this could change the view. Trade and other payables is a lot higher in 2009 and this could indicate they are securing more holidays for the coming year. This looks like a good sign as they will be likely to secure more customers and therefore receive more profit. On the other hand we can look at it as it has created extra liability for Thomas Cook and we have to ask what if Thomas Cook cannot secure the extra customers; this would mean they would lose money. The Acid test ratio has received the same results as the current ratio, this is because Thomas cook are not a production business and therefore do not have many stock as they offer more of a service. Only a tiny portion of their current assets are stock and therefore it will not have much effect on the acid test ratio. The suggested accepted ratio is 0.75:1 for this ratio as it takes the stock into consideration. We can see that Thomas Cook is very close to this ratio and therefore there are virtually no liquidity problems. However by looking at the 2008 ratio we notice the downward trend and this would be a bad trend to continue. Nevertheless we have identified the reasons for it and as a result we can understand the trend. Debtor Collection The debtor collection ratio looks at the management of debts and how well Thomas Cook covers their debts. Thomas Cook mainly receives debts from their customers as they offer holidays on trade credit. Thomas Cook has a policy where their customer has to pay six weeks prior to their departure. This settles any outstanding money that customer owe Thomas Cook. Problems can arise for example if a customer pay late it will be Thomas Cooks duty to chase they money back. If not Thomas Cook may decide to sell they holiday to someone else however this may be costly for them. To work out how many days it takes Thomas Cook to receive back their debts we use the debtor collect ratio and the formula is shown below: Debtors / turnover x 365 = no. of days 2009: 2008: 1240.1 / 9439 X 365 = 48days 600.6 / 7780 X 365 = 28days This shows a negative trend and Thomas Cook has to wait an extra 20days for them to receive their monies in 2009. It is good if Thomas Cook receives money as soon as possible as this can enable them to have cash ready in order to buy more holidays for future customers. On the other hand in 2008, we can see that they are receiving there money well before the six week period; this is good because they can receive cash sooner and therefore have more available for longer. However comparing this too 2009 we can see that it takes just over 6weeks for them to receive their debts back. Although the time period is only just over 6weeks this should not become a constant trend otherwise Thomas Cook will not have cash ready in time. Credit Payment Days The credit payment days looks at how long it takes Thomas Cook to pay back their creditors and this is any money that they owe. This is usually to the hoteliers and for the rooms and flights they have booked in advance. To work out how many days it takes Thomas Cook to pay their creditors we use the credit payment days ratio and the formula is show below: Trade creditors / turnover X 365 = no. of days 2009: 2008: 2046.1 / 9439 X 365 = 80days 1208.7 / 7780 X 365 = 57days These answers also shows us a deteriorated trend between 2008 and 2009, as in 2009 it takes Thomas cook 23 more days to pay back their debts. We can assume that Thomas Cook creditors gives a payment time period of 60days and in 2008 they have made this payment but in 2009 they have gone 20days over. By taking longer to pay back debts can be risky as the hoteliers may reduce their credit period as they may feel like Thomas Cook has taken liberties. They could also choose to take away their credit completely or even stop trading with them and trade with a competitor instead. This is unlikely to happen as Thomas Cook are a large company so they are a valued customer, but if the trend becomes regular then their creditors might decide otherwise. Although Thomas Cook are not paying on time this can work as an advantage for them. The sooner that customers pay Thomas Cook and the later Thomas Cook pays their creditors means that they will have ready cash for a longer period of time. If Thomas Cook can get away with a longer time period to pay back their creditors then it will ease their working capital as they will have more cash in hand for longer to put to use. Evaluation I am going to make a judgement on the working capital of Thomas Cook by looking at all the analysis. The current and acid test ratio demonstrates how liquid Thomas Cook is and how able it is to pay its short-term debts. The ratio revealed that there is declining trend in the figures between 2008 and 2009. It also showed that Thomas Cook do not have equal debts to assets which may mean future problems for Thomas Cook. The Debtors days ratio demonstrates how well Thomas cook gains back their debts in days. This also shows a negative trend as it took them longer in 2009 to receive back there monies. The Creditors day shows how well Thomas Cook pay their creditors and this ratio shows that Thomas Cook were taking longer to pay their creditors in 2009. The main negative trend that the majority of the ratios shows may raise concern for Thomas Cook especially when paying back short term debts as this should be easy for big companies to do. Also the fact that it takes Thomas Cook 80days to pay their creditors may be worrying; do they not have enough cash to pay them, or are the securing the financial inflows and therefore playing it safe? When analysing the financial position of Thomas Cook we always need to take into consideration what time of year the balance sheets are from. This can make a large change to the figures and outcomes of analysis especially because Thomas Cook is a seasonal business. During October Thomas Cook will be out of their peak stage therefore there balance sheets are likely to show some negatives. We can conclude that during this stage Thomas Cook may be waiting to book holidays for next year therefore they are saving up the cash in order to purchase them in the next few months. If we look at the balance sheet s during June or July we would see a big difference as ratios would look better as there would be a greater income into the business. The management of working capital of Thomas Cook is satisfactory from looking at the balance sheets; the business is not booming, however this is due to the seasonal nature of the business. By taking this into account we can believe Thomas Cook has no major financial problems which will affect the business. I feel however they can make improvements in resolving there negative trends shown by the debtors days ratio. They could do this by managing the inflows coming in and also working out a more agreeable period of payback to their creditors. Overall I think that Thomas Cook management of working capital is fairly good with consideration to the time period.

Set Up Bathroom Pass Procedures to Manage Hall Traffic

Set Up Bathroom Pass Procedures to Manage Hall Traffic Covering all of the points in a planned lesson often takes every moment of class time. Students who interrupt you to ask for permission to use the restroom throw you off your tight schedule and disrupt their classmates attention. You can minimize the distraction with a bathroom pass system that allows students to excuse themselves, giving them some limited autonomy.   Take time at the beginning of the year to explain your rules about appropriate and inappropriate times to use the restroom. Remind students that they have the preferred time before school, between  classes, and at lunch to use the bathroom. While you can never deny a student access to the toilet, you might set a rule that no student can sign out during the first or last 5 minutes of class or during lecture. This allows enough time for you to complete a mini-lesson or giving directions. Set Up Your Bathroom Pass System Some teachers use clipboards holding a  paper that has columns to record the students name, destination, the  time out and the time back. Students fill out each column independently and take the generic bathroom pass to their destination. This system records daily activity by all students. Another bathroom pass system suggestion uses a plastic index card holder and 3x5 index cards, one per student. At the beginning of the school year, pass out 3x5 index cards and ask students to write their name. Then have them divide the flip side of the index card into four equal areas. In the upper right corner of each quadrant, they should put a 1, 2, 3 or 4 to correspond to the four grading quarters. (Adjust the layout for trimesters or other terms.)   Instruct students to label a row across the top of each area with a D for Date, T for Time and I for Initial. File the cards alphabetically in the plastic holder grouped by class periods and find a convenient location near the door to keep it. Ask them to return the card to the holder in a vertical position so it stands out from the others; you will go through after class or at the end of the day and initial them. This system records daily activity by individual students. Explain Your Bathroom Pass Tracking Method Let students know that your system allows them to excuse themselves from class for a few minutes when they really need to go. Tell the students that if they want to use the restroom, they should quietly fill in the chart or retrieve their card without interrupting you or their classmates and enter the date and time in the appropriate place.   Monitoring the Restroom Pass System Whatever the system you adopt, whether it is a sign-in/sign-out sheet or index cards, you should make sure that all students are following the system.You should also look for patterns.  For example, is a student leaving at the same time daily?  Are the restroom visits having a negative impact on academic? Does the student make poor choices about when to leave? If you notice any of these, you have a discussion with the student.   While some teachers dangle prizes for not using bathroom passes, there can be some health issues associated with students ignoring their bodies signals. There are also medical conditions, including pregnancy, that increase trips to the restroom. Teachers should always be aware of any medical conditions listed on a students individual educational plan (IEP) or 504. Tips You could also Include trips to the locker, other classrooms, etc. in the bathroom pass passes.The index cards are inexpensive to use and to replace, which makes them more sanitary  than other objects.If your school uses physical hall passes, keep those near the card file so students can grab one on their way out of the door.

See Assignment Criteria Case Study Example | Topics and Well Written Essays - 1500 words

See Assignment Criteria - Case Study Example The three elements are present in the given problem. First, the killing of Danni was unlawful. Based on the facts presented in the given problem, Sharon does not have any lawful reason to kill Danni. Second, Danni who is the victim in the given problem is a life in being. Finally, Danni could be liable for murder or manslaughter because her act of sending a mail bomb (though merely intended to frighten Gordon) actually caused or brought about the instant death of the victim Sharon. Thus, in R. v Smith (1959)2, where the victim was stabbed and died shortly afterwards, the fact that adequate medical care was not available could not be relied upon by the defendant, even though such care, if available, would probably have saved the victim's life. As long as the stab wound remained an operative cause of death, the defendant was guilty of murder. In the given problem, the mail bomb sent by Sharon was the operative cause of Danni's death. Hence, Sharon is criminally liable for Danni's death . In the case of R. v McFeely [1977] N.I. 149, the accused waited in a car while two men planted a bomb at an inn and carried out a robbery. After the two men warned the occupants that a bomb had been planted, the accused drove the two men away. As a result of the explosion, a police constable was killed. The accused was charged with murder and robbery. In its decision, the court held that the accused was not guilty of murder as although he knew the bomb was to be planted he also knew that a warning was to be given and that he didn't knew that it was probable that serious personal injury would result. Since the unlawful acts of the two men involved a risk of injury and as death had resulted, the accused was held guilty of manslaughter only. Applying McFeely, Sharon cannot be guilty of murder but for manslaughter only because even if Sharon knew the mail bomb was to be delivered to Gordon, death could not probably be the result as Sharon only intends to frighten Gordon. In R. v Loudon3, the accused drove a van containing a bomb into the premises of newspaper establishment. He shouted a warning before running off. When the bomb exploded, one was killed. The accused was charged with murder. He contended that there was no evidence that he intended to kill or cause serious injury to anyone and that no necessary mental element was present. The trial judge convicted the accused, holding that the accused knew that there would ensue from his actions a serious risk of death or grievous bodily harm to someone and with that knowledge deliberately drove the van into the loading bay with the intention of exposing someone to that risk. On appeal, it was held that when the accused drove the van into the loading bay and left it there, he knew it was probable that someone would be seriously injured or killed. In the given problem, Sharon could argue that she only intended to frighten Gordon and had no intention of inflicting any bodily harm or death. Thus, she could only be held guilty of manslaughter and not murder. In R. v Bateson4, the accused was only convicted of manslaughter and not murder because according to the court, to be guilty of murder a person must know that it is probable that as a result of his or her actions someone will suffer death or serious personal injury. In Bateson, the trial judge convicted the accused of murder holding that she knew that there w

Philip Morris USA v. Williams. Brief facts Case Study

Philip Morris USA v. Williams. Brief facts - Case Study Example At initial trial the jury awarded her $821,485.50 as compensatory damages and $79.5 million as punitive damages in the case. However, the trial court on an appeal reduced the amounts to $521,485.50 and $32 million respectively. On an reverse appeal the Oregon Court of Appeals reversed the trial courts decision and upheld the earlier amount awarded by the jury as compensation. The Supreme Court of United States granted certiorari in the case, vacated the Court of Appeals judgment and sent back the case to the same court of appeal to reconsider the amount of punitive damages awarded in the case. In particular Supreme Court referring to the due process clause of the fourteenth amendment declined to grant punitive damages to individuals who were not part of litigation. In a third appeal before the Supreme Court by Philips Morris the court remanded the case back for re-trial. The basic issues before the jury, trial court, court of appeal and the supreme court were varied. The Court had to decide that if compensatory and punitive damages are made out in the case and if they are maintainable and to be awarded then to what extent. Ans. The basic jurisdiction in this lied till the Court of Appeal in the state of Oregon. ... Ans. The case had been in the litigation process for ten years. 3. What is jurisdiction in relation to this case Ans. The basic jurisdiction in this lied till the Court of Appeal in the state of Oregon. The deceased and the plaintiff belonged to that state. After that on further appeal and review petitions the case was tried by the Supreme Court of United States. 4. What is the relationship between the court system, litigation process, and jurisdiction Ans. There is a threefold relationship between the court system, litigation process and jurisdiction. If we take the example of the present case then we see that the deceased and the Plaintiff(his wife) lived in the State of Oregon, so the jurisdiction of the district court lied in there case. Jurisdiction is of three types. Personal, Territorial and Subject matter. In this case the territorial jurisdiction was made out. The Court system is divided according to the jurisdiction of a State. First it's the trial Court of the State, then the Court of Appeal and further it can also be Supreme Court. The litigation process is said to be started from the trial Court and can go up to Supreme Court till the final decision has not been arrived at. References www.washingtonpost.com/wp-dyn/content/article/2008/12/03/AR2008120303377.html

Rolls royce anual report Coursework Example | Topics and Well Written Essays - 1000 words

Rolls royce anual report - Coursework Example The external auditor of the company has given an opinion according to which the group financial statements of the company present a true and fair view for the financial year ending December 31, 2012. The auditor reports states that the group financial statements are adequately prepared in accordance with the International Financial Reporting Standard (IFRS) and Companies Act 2006. It is also mentioned in the audit report that the financial statements of the company have been prepared in accordance with the Generally Accepted Accounting Principle (GAAP) as adopted by European Union. The audit report forms an integral part of the financial statements of a company, especially a public listed company. The primary purpose of the audit report is to bring into the knowledge of the users of the financial statements whether these financial statements are prepared in accordance with the applicable financial reporting framework. [Readyratios.com (2011)] Users of the financial statement usually do not have the time to thoroughly analyze the authenticity of the financial statements. They take reliance of from the audit report that whether the financial statements are giving a true and fair view or not. ... 69% 3% Current ratio 1.33 1.2 1.70 Inventory turnover period 109 days 112 days 50 days Payables’ turnover period 247 days 262 days 20 days Gearing ratio 1.967 2.634 4% P/E ratio 7.1 16.43 9.0 x Answer to Question No. 4 2012 2011 Variation % variation Change in million ? Sales 12,161 11,124 1,037 9.32% Rise Operating Profit 1,373 1,186 187 15.77% Rise Share Price (pence) 874 755 118 15.66% Rise Answer to Question No. 5 During the current financial year, the return on equity (ROE) has considerably increased during the current financial year. The return on equity is calculated by dividing the net profit attributable to shareholders by the shareholders equity. [Investopedia, 2012] The ratio is quite essential from the investor’s point of view as it represents how well a company is earning on its shareholder equity, which mainly comprises of issued capital and retained earnings. The ROE of the company has increased during the financial year 2011 which is due to the fact that the net profit of Rolls Royce has increase by a staggering 170% as it increased from 848 million to 2,295 million. The main reason behind this increase in the net profit is one unusual item of 669 million which is due to the disposal of a segment of the business during the current financial year. It would also be worth mentioning that the sales and operating profit of the company has increased by 9.32% and 15.77% during the current financial year. These escalations in figures have further accentuated the return on equity during the current year. The ratio is better than the industry average which is a sign for positive financial outlook. The gross profit has increased marginally during the current financial year. The reason behind the marginal increase in the gross profit margin is the fact that

Alternative Therapy for Rheumatoid Arthritis Research Paper

Alternative Therapy for Rheumatoid Arthritis - Research Paper Example The classic symptoms of RA are swelling, stiffness and pain in the joints. [1] Characteristics RA is characterized by inflammation of the synovium, progressive bone erosion, joint malignant, and destruction of surrounding tissues and muscles. Quality of life Some factors that effect the RA patient’s quality of life are endemic to the disease. This helps to rule out the possibility of other disease. Patients rarely have RA as their only medical problem. It is estimated that seventy percent of the RA patients who are on DMARDS (disease-modifying ant rheumatic drugs) have at least one other disease. The combination of the RA and another co-existing disease ultimately leads to a higher rate of mortality as compared to healthy people. In other words, RA patients age faster than healthy people. This may or may not be the result of the initial onset of RA or whether the premature aging precedes the onset of RA. Statistics 2.1 million Americans (0.5% - 1.0%) are affected by rheumatoid arthritis. Women are twice as likely to have the disease as men. The onset of RA occurs between thirty to fifty-five years of age with a median age of fifty-five years. Forty-nine billion dollars is spent annually for direct medical and lost wages and productivity. This amounts to $8500 per RA patient per year as the average cost of pharmaceutical therapy for rheumatoid arthritis which amount to 9 million physicians’ visits and 250,000 hospitalizations per year. [2] Alternative Therapies Yoga Yoga is an alternative therapy that has its roots in ancient India. It was used by the Indian culture as a sort of psycho-spiritual treatment for various diseases. Yoga is considered to have a positive effect on mental and spiritual health. The National Health Interview Survey of 2002 on Yoga use in the United States discovered certain traits endemic to people who where regular practitioners. It found that yoga users were primarily Caucasian (85%) and female (76%) with a mean age of 39. 5 years. [3] In this study, it was found that the practice of yoga has a â€Å"modulating effect on physiological and neurophysiologic symptoms.† [4] Some of the documented effects of yoga practice found in this study were; decrease in resting heart rate, increase in baro- reflex sensitivity in healthy elderly patients in addition to significant blunting of heart rate and blood pressure. Other benefits included decreased symptoms of stress, enhanced quality of life, and normalization of mean daily cortical levels in patients with prostate and breast cancer. Yoga is used to treat depression, improve muscle strength, increase endurance, improvement of balance and flexibility. It has also been shown to reduce pain associated with osteoarthritis of the hand, osteoarthritis of the knee, carp tunnel syndrome and localized lower back discomfort. RA patients reporting depression and anxiety disorders saw significant improvement in their mental health. By decreasing disease activity, the RA patient has a decreased perception of pain. It was concluded that a yoga program may slow the progression of the disease, enhance physical function, and decrease the risk of falls. Exercise Exercise can be defined as a planned regime of physical activity with the aim of having the outcome of a positive health benefit. [5] Regular exercise is crucial in the battle against RA. The

The Patient Essay Example | Topics and Well Written Essays - 750 words

The Patient - Essay Example It was a Wednesday afternoon in June, and I almost didn't go to rehearsals because I had a lot of assignments to do and a class from 5-6, but things were getting really exciting at Ashe and I hated missing a single day. We were in the middle of a cruel dance workout with our director and choreographer "Joe-Joe", when our music teacher, Conrad, came over and whispered in his ear. We were at a loss to know what "Joe-Joe" meant, until Conrad brought us some tie-and-died t-shirts and urged us to don them quickly while explaining that we were going to sing "Friends" (Dionne Warwick), a song that we had been rehearsing, at a special occasion. He gave no further details. He crammed us into the bus, ran a quick warm up and role-check (I was singing the female lead) and took us away under the cover of night like Ali Baba and the Forty (in our case, Four) Thieves! We arrived at a suburban house in an unfamiliar part of town. Under a majestic tree with protective far-spreading branches sat about a hundred people in clusters of threes and fours. It wasn't what I had expected. I thought we were going to perform on a real stage, but a house Little did I know that due to the stigma on AIDS at the time, the hospices were kept secret, to avoid the scorn of local residents. Conrad hustled us "backstage", which was only inside the house, as we were to perform in under ten minutes. At first we stood in a confused huddle in a semi-lighted corner of the entrance hall, but little by little, events started to pull our uncomprehending attention to our unbelievable surroundings. The first shock to my system was when a man - medium height, with muscles and a firm build that he showed off with a black muscle-shirt and a tight-fitting jeans - sauntered by us and hugged and kissed Conrad on the cheek (Conrad was tall and skinny with knock-knees). I imagined my jaws dropped open (but I really didn't react just then), as I registered the similarity in the two men: the bald head, the earrings in both ears. I exchanged a glance with my then-best-friend Stephanie, and I saw her eyes growing round like an 'O'. Our eyes said everything. Now I awoke to the half-closed doors that lined one side of the hall. Through one I could just make out beds on which were hanging sore-dotted feet. Then as I watched, a women started going in and out of the rooms, bearing food, medication, towels, and a long-suffering expression on her face. Steph and I sidled to a more advantageous point for snooping, and lived to regret it. Inside one room were three beds and three painfully meager, pot-bellied, half-naked children, who looked as if they were living just to die. One of them was a boy with an everlasting head and a tiny body. The little that he had was either covered in bandages or running sores that the "nurse" had to keep bathing in a pungent liquid and threaten him not to touch. In the second room a fairly young man was staring in melancholy at his amputated leg, while on the bed beside his, a male "nurse" was having a hard time trying to feed an emaciated man who would yell for food as soon as the nurse was gone, but would tur n from it in revulsion as soon as it

Alternative Therapy for Rheumatoid Arthritis Research Paper

Alternative Therapy for Rheumatoid Arthritis - Research Paper Example The classic symptoms of RA are swelling, stiffness and pain in the joints. [1] Characteristics RA is characterized by inflammation of the synovium, progressive bone erosion, joint malignant, and destruction of surrounding tissues and muscles. Quality of life Some factors that effect the RA patient’s quality of life are endemic to the disease. This helps to rule out the possibility of other disease. Patients rarely have RA as their only medical problem. It is estimated that seventy percent of the RA patients who are on DMARDS (disease-modifying ant rheumatic drugs) have at least one other disease. The combination of the RA and another co-existing disease ultimately leads to a higher rate of mortality as compared to healthy people. In other words, RA patients age faster than healthy people. This may or may not be the result of the initial onset of RA or whether the premature aging precedes the onset of RA. Statistics 2.1 million Americans (0.5% - 1.0%) are affected by rheumatoid arthritis. Women are twice as likely to have the disease as men. The onset of RA occurs between thirty to fifty-five years of age with a median age of fifty-five years. Forty-nine billion dollars is spent annually for direct medical and lost wages and productivity. This amounts to $8500 per RA patient per year as the average cost of pharmaceutical therapy for rheumatoid arthritis which amount to 9 million physicians’ visits and 250,000 hospitalizations per year. [2] Alternative Therapies Yoga Yoga is an alternative therapy that has its roots in ancient India. It was used by the Indian culture as a sort of psycho-spiritual treatment for various diseases. Yoga is considered to have a positive effect on mental and spiritual health. The National Health Interview Survey of 2002 on Yoga use in the United States discovered certain traits endemic to people who where regular practitioners. It found that yoga users were primarily Caucasian (85%) and female (76%) with a mean age of 39. 5 years. [3] In this study, it was found that the practice of yoga has a â€Å"modulating effect on physiological and neurophysiologic symptoms.† [4] Some of the documented effects of yoga practice found in this study were; decrease in resting heart rate, increase in baro- reflex sensitivity in healthy elderly patients in addition to significant blunting of heart rate and blood pressure. Other benefits included decreased symptoms of stress, enhanced quality of life, and normalization of mean daily cortical levels in patients with prostate and breast cancer. Yoga is used to treat depression, improve muscle strength, increase endurance, improvement of balance and flexibility. It has also been shown to reduce pain associated with osteoarthritis of the hand, osteoarthritis of the knee, carp tunnel syndrome and localized lower back discomfort. RA patients reporting depression and anxiety disorders saw significant improvement in their mental health. By decreasing disease activity, the RA patient has a decreased perception of pain. It was concluded that a yoga program may slow the progression of the disease, enhance physical function, and decrease the risk of falls. Exercise Exercise can be defined as a planned regime of physical activity with the aim of having the outcome of a positive health benefit. [5] Regular exercise is crucial in the battle against RA. The

Whys is the issue of accounting for leases problematic and would a Dissertation

Whys is the issue of accounting for leases problematic and would a move to principle based accounting standard improve the situation - Dissertation Example L. 2005). Leases are very common in the economic turnover of enterprises, organizations and individuals. Leases are found in the activity of virtually every entity and individual entrepreneurs. The lease gives up and taken it all: property and land, vehicles and equipment, and even entire businesses. On the one hand, in the absence of sufficient resources for the purchase of labour organizations take them out. This will save considerable money by directing them into circulation, if the leased property is no longer needed, simply to terminate the contract of lease. On the other hand, the landlord is not used in the production of the property is not idle, not transferred to the conservation and rent, resulting in additional income. Such a situation is beneficial to both sides of the transaction. Study of economic relations that arise in various forms of lease, and based on this improvement in the organization of accounting are becoming especially important. When lease accounting as on International and international standards for financial services companies have many questions. Is it classified? Who should reflect the assets on its balance sheet - the proprietor or the tenets? How to distribute income and expenses between reporting periods? In this paper, we consider the differences in approaches to solving these problems, which offer IFRS and RAS. (Nagy, A. L. 2005). Often, organizations and businesses renting property from private individuals and, in most cases, these individuals are employees of the organization. Consider the accounting treatment of costs for renting the property at the following example. Assume that the company rented from an employee... At the conclusion of the lease of a vehicle, the employee passes his own vehicle of his project to a temporary hold on a chargeable basis and he does not use it during the lease term. The company has the right to assume the management of the leased vehicle as the owner, which is the lesser or any other person having the necessary qualifications. Lease agreement is compensated, and the company must pay the tenant rent the cost, size and terms of payment, which is determined by the contract. Enterprise The firm must be legally independent in relation to his (her) to the owner. Current accounts of the owner and the firm are separate, and the responsibilities for the obligations of each other do not intersect. We recognized this principle, but not emphasized. In practice, administrators often confuse his and other people. Accounting system effects Effect of IFRS on the accounting systems of the developed capitalist countries is less significant. This is mainly due to the fact that in most industrialized countries have developed their own well-established principles and traditions of accounting, which satisfy the specific requirements of the national market models. (Nagy, A. L. 2005). For example, in Western Europe and Japan, the main financial flows and investment of the economy are made through banking institutions, and not through the stock exchanges. Therefore, a priority, both legislative and proper accounting regulation is to protect the interests of creditors, rather than meet the information needs of shareholders.

Abraham Van Helsing Essay Example for Free

Abraham Van Helsing Essay Innocence, chastity, purity, and married life are just a few things that made up the ‘image’ of the nineteenth century Victorian woman. During this time, it was greatly looked down upon if a woman chose to stay single, as she would be pitied and dubbed a â€Å"whore†. Lucy Westenra is one of the main characters in the novel, Dracula by Bram Stoker. Lucy is a beautiful young lady whose innocence and virtuous being draws three suitors to her. Although, this portrayed innocence is not the only thing that is drawing these men towards her. Lucy has a sexual appeal to her personality, much different than her best friend Mina Murray and the typical Victorian woman. This sense of sexual desire will eventually lead her right into the dangerous and evil arms of Count Dracula. The Count only has the ability to attack willing victims, which is why the sexually driven Victorian woman, Lucy Westenra is the first character to become victimized by Dracula’s deadly spell. Count Dracula was an evil, lustful vampire who wanted nothing but power and control. He lived in an Eastern European country called, Transylvania. The Count preyed on any individual who would make him feel in control and powerful of the situation. This is why Lucy Westenra was targeted and made Dracula’s first victim. The first peculiar account Lucy and Mina experience was when they see a Russian ship wrecked near the shore and hear that the there was no life aboard and the captain had died holding a crucifix in his hands. Soon after the account, Lucy started mysteriously sleep walking many night in a row into the grave yard near her home. One night, Mina had awoken the Rowatt 3 find Lucy missing and not in her bed, she then found her outside with a creature with beaming red eyes hunched over her. Mina tried to save her friend but by the time she got over there, the creature was gone. In the morning Mina had found strange dots on Lucy’s neck and after struggling for weeks Lucy became deathly sick and started to change before everyone’s eyes. Unknowingly, she was transforming into a super natural and dangerous form of herself while dead and lying in a cold grave. â€Å"Indeed, it is not only Lucy and Mina who are dramatically transformed in the draining, but Dracula himself, whose transformations are much more varied and complex than those of his victims.† (Pg. 238, Viragh) Count Dracula had stripped this woman of her innocence and virtue by changing her to an evil vampire just like him. Dracula now had control over Lucy but only because she was willing to let him control her. In the nineteenth century, straying away from who a woman is supposed to be according to the Roman Catholic Church is heresy. A woman was never to be with more than one man, but was to be married and completely faithful to her partner. This century was ruled by â€Å"the belief that an individuals sex and sexuality form the most basic core of their identity, potentiality, social/political standing, and freedom† (Pg. 1, Ridgway) Lucy Westenra had a completely different mindset as she expressed in a letter to her dear friend Mina. â€Å"Why can’t they let a girl marry three men, or as many as want her, and save all this trouble?† (Pg. 66, Stoker) After Lucy states these words in her letter, she immediately admits to her thoughts and actions being heresy. Just because she confessed Rowatt 4 to this sin against the church and her beliefs does not simply alleviate Lucy’s sexual desire. This difference between Lucy and other nineteenth century virtuous women was not just a phase of rebellion, it was psychological. Lucy is fully aware that she is desired by many men and she lets that get into her head, essentially she is feeding off the attention. This vulnerability and openness is why Lucy Westenra is Count Dracula’s first and easiest target. The first time the Count starts to get into Lucy’s head is after her and Mina see the wrecked boat upon shore, containing the containers of dirt. These were Dracula’s sleeping quarters. This fact was not known by the women at the time, but soon after this event is when Lucy starts to sleep walk. This sleep walking is not a coincidence but is psychologically connected to her sinful desires of lustfulness. Count Dracula only has the power the attack willing victims, which could only mean Lucy knew in her subconscious what she was doing by going out to the cemetery at nights. This spell Dracula puts on Lucy is the same spell he put on the three women who now life in Dracula Castle with him. These women were just as innocent and virtuous as Lucy was and are now sex crazed and evil just as the Count is. This â€Å"spell† was a way to undermine women so that Dracula would feel powerful and controlling over them. In essence, Lucy Westenra was a seemingly virtuous nineteenth century Victorian woman who actually had underlying sexual desires. These desires made Lucy vulnerable to Count Dracula, who was consumed with gaining control over his victims. Because of her lustful manor, Lucy was drawn to the attack of Dracula and fell under his deep spell. From then on there was no turning back. Works Cited Stoker, Bram. Dracula. 1897. New York: Oxford University Press, 1990. Viragh, Attila. Can The Vampire Speak? Dracula As Discourse On Cultural Extinction. English Literature In Transition, 1880-1920 56.2 (2013): 231-245. MLA International Bibliography. Web. 25 Sept. 2013. Ridgway, Stephan. â€Å"Victorian Sexuality† in â€Å"Sexuality and Modernity† originally written as a lecture for Sociology at Sydney University, 1996. Isis Creations. Web. 12 Nov. 2010.

Obesity In The United Arab Emirates

Obesity In The United Arab Emirates A health problem in the UAE and the world today, is obesity. We find it in large proportions. The UK and other countries also suffer from this disease. There are many causes of obesity and it affects people locally in the UAE , the UK and the rest of the world. The incidence of obesity is a major problem with many serious effects for the individual and the countries of the UAE , the UK and the world. This study will highlight the problem in the UAE and the UK just to show that the UAE is not the only one afflicted by obesity. Obesity -what is it? The problem of obesity is a major one in todays society, and it is estimated that more than 1 billion people are being classified as obese worldwide .Obesity is an increase in fatty tissue of the body and around organs, and it can cause a variety of bad health problems. Health problems include emotional as well as physical problems, for example, feelings of inferiority, and low self esteem due to an obese look. For children, name-calling, such as tubby, fatty, elephant, or others, as well as bullying from friends can occur. Physical problems are many, and include ones such as high blood pressure, heart disease, and some cancers. Type 2 Diabetes Mellitus (T2DM), where the body can no longer respond to insulin, also happens. This influences the control of blood sugar levels which can rise and fall. In the UAE we have high numbers of diabetes sufferers (Global Arab Network 2010).Estimates show that by 2025, about 300 million people are expected to suffer from diabetes related to obesity . This number is to be double that of 1998 (University Edinburgh). Obesity is more than just having more weight or being overweight. It is an accumulation of extra body fat which puts the obese (overweight) persons health at risk, in the form of heart disease and diabetes (Sofsian). Body mass index (BMI) is used by doctors to find out if a person is obese. BMI correlates with height: A normal range is said to be 18.5-25; overweight is 25-30 and a BMI over 30 is considered to be obese (Henderson; Patient UK). Obesity in the UAE: There are three main causes of obesity in the UAE , namely diet, lifestyle and education. Firstly, diet is seen as one of the most important causes. The dietary (food) intake of most young Emiratis revolve around foods of a high carbohydrate and high fat content such as deep-fried chicken, French fries, burgers and pizzas. Many stores such as KFC, McDonalds, Pizza Hut and Burger King are well-known and visited on a daily basis. This type of food is eaten more now than in the past due to the UAE having become wealthy after the discovery of oil (ADMC). Stevens (2006), reports that à ¢Ã¢â€š ¬Ã‚ ¦a boom in economic development and financial growth for all families in a region did not always come with improved health for the people who lived there. Sometimes that opposite could occur with the new found wealth going into junk food and too much of it. Next, the lifestyle of the Emiratis is another reason for obesity. Emiratis of today are less active and doing easier jobs such as desk-work, than in the past when they had to perform physical tasks. Today there is a big number of expatriate workers who do most jobs. Also, there is a general lack of exercise among young and old, male and female . This is mostly due to the weather and a lack of interest in sport or exercise. The healthy few, are mostly those who play football or other sports. Children are mostly found playing computer games in the home and eating too much. More money also means more to spend on food, relaxation and eating out. In some cases, married life also cuts back on exercise and contributes to weight-gain (ADMC). Thirdly, a lack of knowledge about healthy eating is another cause. There is an idea that the more money a country has, the more food they consume irrespective of the consequences of wrong-eating. Another factor is that there is a general lack of intervention from parents in terms of childrens eating habits and nutritional values. Parents do not stop children from eating wrongly and sometimes give children too many snacks and sweets. An awareness of healthy dietary requirements is also absent (ADMC; Sify 2010; Stevens 2006;Yaqoob 2009 ). Statistics UAE: These show that more than 60% of Emirati nationals are overweight and this figure is growing. The World Health Organization (WHO) released the following statistics for 2009:39.9% women are obese, 7th highest in the world and the men 25.6% at the 9th highest. Children in the UAE are also obese and this figure is growing (AMEinfo; Sify 2010; Yaqoob, 2009). UK Obesity in the UK is mainly caused by more or less the same factors as in the UAE- overeating; eating the wrong foods; little or no physical exercise/ activity and inheritance. It is shown that about 2 in 5 adults are overweight and a further 1 in 5 are obese (NeLM;Patient UK). According to government statistics 1 in 4 men and 1in 3 women are overweight- 24% for women and 23% for men; however, the rate of men being obese is increasing and at this rate it is estimated that by 2010 about 6.6 million men and about 6 million women will be obese. About 1 in 3 children between the ages of 2 and 15 are overweight (Henderson; IOTF; Lean; Sofsian).The UK is an old developed country and it is long since people moved away from hard physical work. The average UK life is a sedentary one with easier jobs and lots of TV viewing and little exercise. Also, children are less active and stay indoors mostly to play computer games. Effects Individuals and the country are affected in many different ways. The biggest effect of obesity on the individual is that of health risks. Heart disease, diabetes, high cholesterol, high blood pressure and osteoarthritis, to name a few, are prevalent among overweight people. Other problems due to obesity are breathing problems, bad knee joints and difficulty walking (Henderson; Sofsian, 2007). Due to these health concerns the individuals quality of life drops to a low. Obese people can lose confidence and suffer psychologically- this goes for grown-ups and children (Henderson). A result of this could be depression, mood swings, yo-yo dieting, eating disorders like bingeing and withdrawal symptoms (Patient UK;Yaqoob, 2009). The country as a whole can suffer in the form of big numbers of unhealthy citizens in need of medical care. This could put strain on the government health budget in the form of medical-care, heart- transplants and medication. Sick and unhealthy workers are less productive and this leads to a loss of income for companies and job losses for these workers(Henderson). These workers might influence their children badly with eating habits and lifestyle because they are bad role-models (Ameinfo,2009). TREATMENT: Gastric-banding in the UAE to counter Obesity: What is Gastric-banding, gastric bypass and gastric sleeve? Gastric banding is an operation performed under general anesthesia. In this procedure, the surgeon places an adjustable band around the top part of the stomach. It creates a small pouch to hold food. The procedure is done by means of key-hole surgery (laparoscope). Food coming into the pouch is held and let through slowly into the stomach, so the person feels fuller sooner and for a longer time and so does not overeat. This is a safe procedure for those who are drastically overweight and cannot seem to eat less (virtualmedicalcentre 2010). In gastric bypass a step is taken to make the stomach smaller. The surgeon will use staples to divide the stomach into a small upper section and a larger bottom section. The top part of the stomach (called the pouch) is where the food consumed, will go. It holds only a small amount of food. The second step is the bypass. The surgeon will connect a part of the small intestine, called the jejunum, to a small hole in the pouch. The jejunum is farther down from where the stomach normally attaches to the small intestine. Food eaten will now move from the pouch into this new opening into the small intestine. Food now bypasses the lower part of the stomach and the first part of the small intestine, and so the body will absorb less calories (Lee 2009). In a gastric sleeve operation, up to 80 % of the stomach is removed. The remaining portion of the stomach is pinned together, creating a substantially smaller digestive tract (Shaheen 2009). Shaheen (2009) reports that doctors are citing increases of up to 500 % in the number of people turning making use of gastric surgery in trying to lose weight and are even operating on patients as young as 12.This operation is not normally performed on younger than 16 years old, but in this case there was no alternative to curb the obesity. Other Programmes to counter Obesity In the UAE and the UK the governments have started with programmes to lessen obesity and cut back on the numbers of people suffering from it and dying from the results of obesity (Lean, 2006; Yaqoob,2009). Doctors and health practitioners are trying and investigating numerous ways in which to combat obesity (Pittler Ernst 2005). According to Arnold (2009), there are ways and means to overcome the problems of obesity- permanent lifestyle changes in terms of what is eaten, how much is eaten, eating manners and exercise levels. The British Medical Association agrees with the International Obesity Taskforce (IOTF) that, à ¢Ã¢â€š ¬Ã‚ ¦interventions at the family and school level need to be matched by changes in the social and cultural context so that the benefits can be sustained and enhanced (BMA, 2005). This means that there should be good efforts and progress made by the medical workers, teachers, doctors, parents, food manufacturers, and media to help with this effort (Yaqoob,2009). An idea even arose to levy a tax on sweet drinks to discourage consumption (New Scientist, 2009). Also, governmental town planners, architects, politicians and legislators should all play a role to build a better and a healthier society (BMA 2005; Yaqoob, 2009). Change 4 Life was started in the UK to highlight child obesity. Their slogan is: Eat well, Move More, Live Longer. It focuses on reducing TV, video games and indoor play and encourages more outdoor play, movement and sports activities (Callaghan, 2009). In the UAE the focus is also on exercise and diet ( McMeans 2008 ; Zawya,2009).At a seminar in Dubai, titled Fat Truth organized by the Ministry of Health and UNICEF, Dr Mariam Mattar, general manager of Community Development Authority, said that In our society, there is an exaggerated focus on feeding children, regardless of their nutritional requirements. In order to control and change the growing number of obese children in the UAE, social attitudes had to change first, according to a senior community doctor and others (Ameinfo,2009; Sify 2010).Schools and families should be encouraged to get children to exercise more and eat better (Baxter 2009). Conclusion: Obesity is not confined to the UAE and the UK alone -it is a world-wide problem. Many of the causes and effects for the UAE and the UK , as well as other countries are mostly similar. People are suffering from obesity in both countries and this is causing extreme health problems, and this puts strain on governmental health services. The problem of obesity has been identified and both countries are addressing these in the form of health education, lifestyle changes and exercise initiatives.

Historical roles of men and women in leadership Essay -- essays rese

While analyzing professions held by men verses those held by women through history, the concept of history that needs to be observed is a vast period of time. For if all or most of known history about humans is not taken into consideration, then much of present day analysis of leadership gender roles might actually start to make sense. The previous sentence was not an error in thought or printing. Much of modern analysis of gender perspectives in leadership and the roles of men and women seem to forget the thousands of years of history and the more recent, evolution of gender equality, which has taken place to get to where we are at present day. The key word is evolution; we are slowly but steadily evolving into a better and more efficient society through gender equality. The meaning better society is one that will optimally utilize its best resources, including people. The past and the ignorance reflected from parts of history are most often overcome with generations of thought and action. Genders in society maybe not are equal quite yet, but through diligent efforts and time, they will be. There is much history and time to overcome to achieve equality.   Ã‚  Ã‚  Ã‚  Ã‚  Typically, throughout history men have been the breadwinners in a family unit. Women in the past typically did more of the upkeep of the home and did not bring in an additional income. When they did bring an income, it was usually in some lesser complimentary role to the male. This situation holds true for married couples or single people. Different people throughout the world have many different histories. An example from Chinua Achebe’s novel that takes place within a tribe in Africa during the 1920s stating that a strong man will have many wives (Achebe 20). Ironically in this same novel, it is shown that women could hold a priestess position. Similarly on the other side of the globe in South Korea, the view of giving birth to a girl is somewhat less elation than that of having a boy. In the Korean culture, when a couple has a girl, it is looked upon as if the parents are raising the child for someone else; the baby girl’s future husband (Ahn par. 4) .So how can so many people that populate the earth all have similar histories that guided men towards certain roles and professions while guiding women towards others? To analyze the many histories of people, a person must look t... ...major religion’s beginnings at or around 2500 B.C., and to see the vast amount of time that has elapsed to get to the point at which we are at in today’s society, is a bit discomforting. To move though 4500 years and still not have gender equality is kind of surprising. One could take consolation in the fact that a great majority of this progression towards gender equity has occurred in the last 100 years. Things in society look as if we are on the right track now. Works Citied Achebe, Chinua. Things Fall Apart. New York: Anchor Books, 1994 Ahn, Hyontok. The Korean-American Experience. Personal Experiences 10.2   Ã‚  Ã‚  Ã‚  Ã‚  (2003) 8 pars. 5 December 2003   Ã‚  Ã‚  Ã‚  Ã‚  http://www.KoreanWivesAssocoiation/PA.com. Klenke, Karin. Women and Leadership: A Contextual Perspective. New York:   Ã‚  Ã‚  Ã‚  Ã‚  Springer Publishing Company, 1996. The Holy Bible. New International Version. Starting Point Study Bible. Grand   Ã‚  Ã‚  Ã‚  Ã‚  Rapids, Michigan: Zondervan, 2002. Thompson, J. & Thompson, W. Margaret Thatcher: Prime minister indomitable.   Ã‚  Ã‚  Ã‚  Ã‚  Boulder, CO: Westveiw Press, 1994.

James Joyce’s Araby Essay

James Joyce’s â€Å"Araby† is a story short in length, but long in impact. The unnamed narrator in the story is on the verge of some great discovery, betwixt and between childhood and the world of adults. The playmates with which he interacts, the aunt and uncle that hold dominion over him, and the crush he develops on the pretty sister of a friend are all described through his eyes. While he describes the action, he does so in a wisdom that seems beyond his years, being idealist and innocent and at the same time knowledgeable and jaded. Though the journey the protagonist makes is real, simple, and common, the way the journey is portrayed makes it verge on the mythic and the main character garners many heroic attributes in the tradition of Joseph Campbell’s monomyth. American writer Joseph Campbell was well known not only for his defining of the hero and the hero’s journey, but also his appreciation and admiration for the work of James Joyce. In the work of Joyce, he saw many of the critical elements that comprised the hero’s journey or the monomyth, which added impact to an otherwise simple coming-of-age story. Instead of being just a simple trip to the bazaar, the protagonist of Joyce’s â€Å"Araby† is forced to endure many of the trials and events that befall all heroes. Campbell helped define what makes a hero in his 1949 book The Hero with a Thousand Faces, by stating: â€Å"A hero ventures forth from the world of common day into a region of supernatural wonder: fabulous forces are there encountered and a decisive victory is won: the hero comes back from this mysterious adventure with the power to bestow boons on his fellow man† (30). In other words, Joyce’s protagonist in â€Å"Araby† has enacted multiple parts of the mythic initiation of the hero-redeemer, who, according to Campbell, undergoes separation, initiation, and returns with a boon for his people. According to Martha Fodaski Black, â€Å"In ‘Araby’ the boy separates himself from the other Dubliners, undergoing the trials and tests of the often hostile environment of the Dublin streets at night; the main character has his moment of ironic enlightenment at the bazaar†¦although the boy does not return to his people, the story is itself the boon that Joyce brought to the Irish† (129). Even despite not fitting Campbell’s definition of the hero’s journey to the letter, there remain many aspects of it that are too glaring to ignore. The narrator in â€Å"Araby† personifies youthful idealism, fantasy, and confusion, which at first seems to negate the status as a hero embarking on a hero’s journey. However, when viewed through the eyes of Campbell, the trip to the bazaar for the young man, as well as the overwhelming desire that precedes it, are parts of the hero’s journey. The call to adventure is put forth by Mangan’s sister, who originally places the idea into the head of the young man about the bazaar. While she cannot go to the bazaar, he promises that he will go and return with something from the bazaar, which is very similar to the concept of the boon for the people. With his intense feelings, adolescent and confusing as they may be, the narrator is presented with a task that he feels obligated to complete, no matter the costs. This becomes his all-consuming passion, and every other aspect of his life in the story takes on a whole new meaning, becoming a mythological quest for something magical and transcendent. Even in his everyday tasks the narrator creates something fantastic, and making his way through the crowded streets carrying groceries he sees a different romantic reality: â€Å"I imagined that I bore my chalice safely through a throng of foes† (Joyce 31). The way he romanticizes his friend Mangan’s sister goes far beyond the realm of reality, though he has little idea why he feels like he does. When she finally becomes reality and speaks to him, he is overwhelmed by it. Yet, he confronts adult reality with full force, following the urges brought on by his burgeoning sexual awareness. By, going on the quest to Araby, his idealism and fantasy are replaced with the cold realization of adulthood and the reality of the world around him. All of the other characters in Araby simply support the narrator’s rising consciousness and often fit the Campbell’s definition of helpers, and sometimes as tests and enemies to be overcome. The narrator’s aunt and uncle act as surrogates for authority figures, and their contradictions, but he still appeals to them after he receives his original call to adventure. Their authority comes to bear on the narrator when he waits for his uncle to get home to go to the bazaar with him, only to be let down when he fails to show up on time. The waiting could be a test for the narrator, and he manages to pass despite the anxiety and trepidation it caused. The pious and fair aunt is complimented with the partially irresponsible but benevolent uncle, and though their help is limited and largely debatable, their gentle support finally allows the narrator to make it to the bazaar. However, unlike the supernatural helpers in many myths, the helpers in â€Å"Araby† are very human, and it is collectively the fault of the narrator’s uncle and aunt that he got to the bazaar so late; though they are also the reason he was able to go, showing the control that authority has over all and their important position in his life. Once the boy is allowed to go on his journey alone, more elements of the hero’s journey come into play. The train ride that the boy embarks upon can be seen as Campbell’s crossing of the threshold to adventure. The ride itself is something that the boy must endure in order to get to the world he wishes to find, yet another test in a series of tests. However, once at the bazaar, the boy’s heroic journey takes a disheartening turn, as he realizes that much of his youthful excitement and anticipation for the journey were misinformed. He finds more tests and trials in the special environment of the bazaar, contending with ignorant clerks that do not merit his respect or business, though this is nothing more than a statement of childish innocence being replaced with the harsh reality of adulthood. In the end, the most important part of the narrator’s hero journey is not actually making it to the bazaar, nor retrieving the item he promised to Mangan’s sister, but it is the actual knowledge he gained because of the journey. Despite the help of some characters and the opposition of others, the narrator was able to grow in his knowledge and appreciation of the adult world. In initiating the boy’s hero’s journey, Mangan’s sister is the most important character in the story, not so much for who she is but what she is. She is the symbol of the narrator’s idealized view of life. She is everything romantic to him, while she most likely has no idea that he feels this way. Other than the narrator, all of the characters view the world as it is, realizing the obligations of life are more important than idealized fantasies; Mangan’s sister cannot go to Araby because of her convent’s retreat, the uncle tends to his own affairs before the narrator’s, and the aunt only wants to see him safe and happy. When the bazaar turns out horribly for the narrator, he realizes that his romantic view of the world was not only wrong, but may have even been vain because of he failed to see the world like everyone else did. He realizes that the reality of his life and the people in it were far more simple than he imagined, a sentiment that clearly marks his transformation from child to man: â€Å"From the vantage point of maturity the narrator can realize that the aunt and uncle perhaps once possessed an awareness of the romantic, and awareness that has since been clouded by the drabness of North Richmond Street† (Cockelreas & Logan). The ultimate irony of the boy is that to finally achieve adulthood, he was robbed of his joy and his imagination and received only painful revelation in return. Joseph’s Campbell’s heroic journey can be seen in many works of literature, from the common myths of ancient times to the modernist writing of James Joyce. Whether it is the complex story of a human fighting supernatural elements or the simple story of a boy going to a bazaar, any character can be construed as a hero and the journey heroic. Works Cited: Black, Martha Fodaski Shaw and Joyce: â€Å"The Last Word in Stolentelling. † Gainesville: University of Florida Press, 1995. Campbell, Joseph. The Hero with a Thousand Faces. Princeton: Princeton University Press, 1949. Cockelreas, J & Logan, D. â€Å"The Ironic Narrator in James Joyce’s ‘Araby’. † Writing Essays About Literature. A Literary Rhetoric. New York: Holt, Rinehart and Winston, 1970. Joyce, James. â€Å"Araby. † Dubliners. New York: Penguin Books, 1967.

From Teacher To Facilitator Education Essay

As clip base on balls by many definitions have changed. In the educational scene a major function alteration has occurred. A instructor has been changed to facilitator. As our immature coevals is really smart there is no demand to learn them. Our major function is to ‘facilitate ‘ them to sail swimmingly around the universe, to acquire along with the people and understand the constructs. As the instructor preparation establishments are dawdling in transfiguring the instructor into facilitator the duties are with the schools to develop their instructors and to alter the instructors as to effectual instructors or facilitators. ‘The instructor is non an teacher or undertaking – Masterss ; he/she is a assistant and a usher. His/ her concern is to propose and non to enforce. He does non really develop the students head, he merely shows him how to hone his instruments of cognition and aid and encourages him in the procedure ‘ . Sri Aurobindo.EXPECTED QUALITIES OF A TEACHER:A instructor should play a dynamic function in cultivating a sense of International apprehension. It is extremely possible in schools as it is said that the immature bamboo can easy be dead set. For which a instructor must hold the undermentioned professional ethical values to go an effectual instructor. Preparation and professional growing ; A instructor must keep an unfastened head towards educational theories and methods of learning etc. He / she must seek to polish and better his/her method of instruction, rating and interaction etc. This can be attained by take parting sporadically in In service programmes. Relationship with students ; An ethical instructor must hold a just relationship with the pupils. He/she should cover the students in a spirit of kindness and democracy. Any spiritual, political or other private beliefs should non be imposed on students. The instructors should protect the rights of students. Relationship with parents and community ; Teachers should keep a affable relationship with the parents and community. Apart from go toing school responsibilities a instructor can take portion in any activity which is for the betterment of the community. They should non go to any of the activities which would harm their instruction efficiency. Relationship between instructors and school functionaries ; It should be really co secret agent, non to take any unjust or undue advantages of one ‘s public place. They should non go through any unfavorable remarks on any of their co-workers particularly in their absence.CODE OF CONDUCT:Every profession has its ain codification of behavior to be followed by the practicians. They are monitored by several professional organisations to safeguard the self-respect of the profession, like Bar council for Lawyers and Medical council for physicians. But there is no such professional organic structure to supervise the codification of behavior of instructors. Equally good as now a yearss there are some issues exposed by the Medias in such a manner that the full field of this profession becomes anti societal. This creates an unbarred feeling among the instructors which affects their efficiency a batch. So, this is the responsibility of the school directions to take attention of this and to supply comfort and religious support to the instructors to obtain maximal teaching efficiency.ROLE Model:‘Be the alteration what you want ‘ as the words of Mahatma the instructor 1 who wants to construct the values in the immature heads of his/her pupils must possess their ain personal values like ; Simplicity, Punctuality, Acting without prejudice, Being responsibility witting, Maintaining linguistic communication and frock codification, Helping the hapless and destitute etc. Harmonizing to Hawkins, ‘the psyche is non contained within the organic structure but outside, in the theater of committednesss. It is the relationships that one forms with those around them, determine the personality and character of an person ‘ . So, the instructor instruction institutes must take up the duty to instill the above values added to their course of study. When a facilitator is sort, emphathetic and gives importance to human values. He himself becomes a function theoretical account. There is no demand to ‘preach ‘ or ‘teach ‘ . He becomes the ‘pied piper ‘ who lures off pupils with his enchanted cognition.Class ROOM MANAGEMENT:‘Education is non make fulling a pail but illuming a fire ‘ W.B.Yeats. Research has shown us that instructors ‘ actions in their category suites have twice the impact on their pupils ‘ accomplishments as do school policies sing course of study, appraisal, staff congenialness and community engagement. The instructors should be able to sympathize with pupils, understand their universe and listen to them. They should be certain, decided and clear in the manner they communicate with pupils.Principles OF Teaching:Harmonizing to Sri Aurobindo the rules of learning are, ‘The first rule of true instruction is that nil can be taught. The 2nd rule is that the head has to be consulted in its growing. The 3rd rule is to work from the close to the far ; from that which is, to that which shall be ‘ . Any instructor who follows these rules can be an effectual instructor.BEST PRACTICES FOR TEACHING, LEARNING IMPROVEMENT:Each kid is alone. Educating the whole kid is the demand of the hr. Effective instructor will do a life altering difference for pupils, conform to effectual pattern and indispensable criterions. In USA, it was ab initio focused on the employment of ‘highly qualified ‘ instructors, and newer thought has upgraded to ‘highly effectual ‘ instructors as no kid should be left behind. The National Development Council of India in 2001 added this as one of the criterions for the professional development which will better the acquisition of pupils that every Teacher Training Institution should Concentrate on quality learning including content cognition and teaching method for staff development. A instructor may possess all the appropriate content and pedagogical background and be to the full licensed or certified to learn, but in world, may non be one whose makings make a difference in the schoolroom. In other words, being extremely qualified does non needfully intend that a instructor is extremely effectual in easing pupil larning. An effectual instructor is the 1 who is able to do kids understand the construct, larn it and put to death it. An effectual facilitator does non perplex on the pupils encephalon with excessively much information like an adept cook adds merely the indispensable sum of salt ( information ) to do the soup ( surveies ) tasty. In fact, recent research asserts that the instructor is the most of import factor impacting acquisition. The instructor is more of import than household background or environment, and, schoolroom resources or engineering.Teachers AS Facilitator:The Research Report at 7 major US Universities presented by Seymons and Hewitt ( 197 7 ) describes the undermentioned as necessities for learning effectivity. All the schools can follow them for the school betterment and therefore the national development. A method of measuring effectual instruction by supervising the pupils whether they are actively engaged, concentrating and interacting, express joying, finishing undertakings and expecting what comes following. The instructor should be knowing, enthusiastic, accessible and lovingness. The instructor should give constructive feedback and supports less able pupils, utilizing a broad assortment of learning methods. The instructor should be responsible hazard taker and willing to introduce. The instructor should appreciate the creativeness of the pupils and promote their thought ‘outside the box ‘ . The instructor should promote the oppugning attitude of the pupils. The focal point in the schoolroom is on how to larn instead than what to larn. The accomplishments of critical thought should be consciously thought instead than inquiring the pupils to compare and contrast. Finally, the instructor should assist the pupils to pattern the accomplishments.Sri Seshaas Teachers as Facilitators:We about follow all the stairss. In our school we provide a fear free schooling and the exact CCE ( uninterrupted and comprehensive rating ) is carried out. There is no fixed day of the month of test and tenseness to the pupils and so they enjoy their stay and acquisition in the school. The most indispensable standards for the assignment of instructors of our school is their attitude towards the kids and their profession and non their figure of grades they have. We have 10 % reserve in admittance for the particular kids. We do n't name them as less able but particular. A squad of our instructors under the leading of our adviser psychologist works difficult as responsible hazard takers. We name it ‘Punyabhadra ‘ . The pupils are encouraged in making their ain thoughts instead than feeding them with ours. Whenever they take portion in the outside competitions like scientific discipline exhibition etc. We do n't trouble oneself about the consequence but the pupils ‘ ain thoughts and active engagement are given importance. This freedom made them even at NASA Space School Learning Centre to win with their illumination theoretical accounts of Rocket and Rover. We adopt idiscoveri methodological analysis in which learning – acquisition is child centered. Our instructors ‘ occupation is to reply the pupils ‘ inquiries and non merely to complete the figure of subjects. Every twenty-four hours forenoon assembly is taken charge by the pupils. Almost every pupil is given a opportunity to take portion in it. It gives them a pride, encourages them to take duties. As they give the idea for the twenty-four hours etc. and address the assembly they get rid of their phase fright. It is practical that the of import incident of the twenty-four hours is let out for unfastened treatment and helps the kids to develop their critical thought. School is a fantastic platform to convey out the pupils knowledge, accomplishment and desire. In order to do our school kids rational and to carry through their aim we have 9 nines like literary nine, cooking nine etc. operation in our school. These nines facilitate each kid to happen, to pattern and to execute their accomplishments. It helps them in bettering their ego assurance. We have a programme called ‘Fancy Fete ‘ on every Republic twenty-four hours ( 26th Jan. ) . It ‘s a show semen gross revenues of trade plants made by our kids particularly with waste stuffs, for a baronial cause. Every twelvemonth they donate the full returns of this programme to a charitable place.Decision:An effectual instructor can hold a profound influence on larning so as to increase the pupil acquisition additions. School is an sphere where a pupil learns everything. This is a topographic point where a pupil learns everything. This is a topographic point where a kid is made to set his whole potency to raise his/her concealed thoughts. All our patterns are aimed at making good human existences and non any peculiar professionals. It might be a little measure for us but it ‘ll be a elephantine spring for the advanced instruction – learning field. If our motivation is good it ‘s certain that we can make admirations.RecognitionI, V.Minnalkodi, Principal of Sri Seshaas International Public School, Salem, Tamil Nadu, thank whole heartedly, the God Almighty for His approvals and for being ever with me. I unfeignedly thank my direction for their support and counsel particularly for my letter writer, Mrs.B.Amarjothi for her friendly attack. I wish to thank my co-workers and pupils who are the existent platform of my acquisition. I besides wish to thank my household members who are my moral protagonists.