The Ultimate Value of Promoting Respect in Schools

The Ultimate Value of Promoting Respect in Schools The estimation of regard in school can't be undersold. It is as amazing of a change specialist as another program or an extraordinary teacher. A absence of regard can be absolute hindering, totally subverting the strategic instructing and learning. In late years, it appears that a deferential learning condition is nearly non-existent in numerous schools the nation over. It appears that there is a bunch of day by day reports featuring slight collected against instructors by understudies, guardians, and considerably different educators. Tragically, this is certifiably not a single direction road. You consistently hear stories with respect to instructors who misuse their power one way or another. This is a dismal reality that requirements to change right away. Instructors and Respect In what manner would teachers be able to anticipate that their understudies should regard them on the off chance that they are not ready to be conscious to their students? Respect should frequently be talked about, however more critically, routinely displayed by teachers. When an educator won't be aware to their understudies, it sabotages their power and makes a characteristic obstruction that blocks understudy learning. Students won't flourish in a domain where the instructor exceeds their position. Fortunately most instructors are conscious towards their understudies on a reliable premise. Only a couple of decades back, educators were loved for their commitments. Tragically, those days are apparently gone. Teachers used to get the opportunity to be vindicated. In the event that an understudy made a less than stellar score, it was on the grounds that the understudy was not doing what they should do in class. Presently, if an understudy is falling flat, the fault is frequently laid on the educator. Instructors can unfortunately do a limited amount of much with the restricted time that they have with their understudies. It is simple for society to lay fault on the instructors and make them the substitutes. It addresses the general absence of regard for all instructors. At the point when regard turns into the standard, the educators are affected altogether too. Holding and drawing in extraordinary instructors becomes simpler when there is a desire for a deferential learning condition. No instructor appreciates study hall the executives. There is no denying that it is a basic segment of instructing. In any case, they are called instructors, not study hall managers. A educators work turns out to be a lot more straightforward when they can use their opportunity to educate as opposed to training their understudies. This absence of regard in schools can at last be followed back what exactly is educated in the home. To be obtuse, numerous guardians neglect to impart the significance of fundamental beliefs, for example, regard as they once did. Because of this, in the same way as other things in todays society, the school has needed to assume on the liability of showing these standards through character training programs.â Schools must intercede and execute programs that encourage shared regard in starting evaluations. Imparting regard as a fundamental belief in schools will improve the overculture of a school and eventually lead to increasingly singular accomplishment as understudies have a sense of security and OK with their condition. Advance Respect in Schools Regard signifies both a constructive sentiment of regard for an individual and furthermore explicit activities and behaviors illustrative of that regard. Regard can be characterized as permitting yourself as well as other people to do and be their best. It is the objective of Any Where Public Schools to make a commonly deferential environment between all people required inside our school including overseers, educators, staff individuals, understudies, guardians, guests. In that capacity, all substances are required to stay aware to one another consistently. Understudies and educators particularly are relied upon to welcome each other with kind words and understudy/instructor trades ought to be cordial, in a fitting tone, and ought to stay good. Most of understudy/educator connection should be certain. All school faculty and understudies are relied upon to utilize the accompanying words that show regard for someone else at the suitable occasions while tending to one another: PleaseThank YouYoure WelcomeExcuse MeMay I Help YouYes Sir, No Sir or Yes Maam, No Maam

Product and Innovation Management of Nokia

Item and Innovation Management of Nokia Presentation As rivalry in the business sectors escalates and the shoppers become progressively complex and particular in their utilization practices, organizations have no choice than to improve their advancement procedures and the board strategies (Duncombe 2006).Advertising We will compose a custom exposition test on Product and Innovation Management of Nokia explicitly for you for just $16.05 $11/page Learn More Companies are these days looking for better approaches to upgrade the attributes of their items to make them all the more speaking to the purchasers. The Wall Street Journal uncovers that cell phone organizations are a portion of the significant enterprises that have seen exceptional development in advancement (Gecevska, Chiabert, and Lombardi Cus 2010). As a worldwide correspondences organization, Nokia has improved its item advancement and is ceaselessly delivering items that pull in the purchasers in the media transmission industry. With its concentrate these days went to the assembling of cell phones, Nokia has set its targets guaranteeing that the organization utilizes present day advancements (Kirshin 2014). This paper looks at the market execution of the Nokia Lumia cell phones and clarifies the explanations behind their remarkable execution. Diagram of Nokia Lumia Smartphones One of the innovative miracles that astounded the shoppers of the 21st century was the reconciliation of hey tech working frameworks into the cell phones (Cagan Vogel 2002).Advertising Looking for article on business financial matters? How about we check whether we can support you! Get your first paper with 15% OFF Learn More After being unrivaled in the matter of PC innovation for at some point, Microsoft Corporation worked together with Nokia Corporation and entered the cell phone showcase (Anwar 2014). Nokia Corporation figured out how to present another type of portable innovation that utilizes Windows 8.1 working framework as opposed to Android. Cell phones, being the pattern and the most mainstream among correspondence innovations, have prodded another flood of nervousness among most of the youths, which means putting resources into them is a commendable thought these days. Since 2013, Nokia Corporation has been radical in its advancement that has brought about the improvement of the Nokia Lumia 435, Nokia Lumia 730, Nokia Lumia 535, Nokia Lumia 620, Nokia Lumia 830, Nokia Lumia 520, and now the Nokia Lumia 920. Cell phones are little PCs that individuals have discovered dependable and helpful in their correspondence, use, and support (Grieves 2009). Makes the Lumia cell phones astonishing that they offer another stage that incorporates the utilization of the enhanced Windows working framework. Nokia and Microsoft specialists have incorporated portable firmware that permits handset clients to introduce and uninstall Windows versatile applications, get to the Internet easily, and surf there with the quickest speed (Kirshin 2014). The Nokia Lu mia cell phones come in assortments of various hues, and shoppers can pick the shading they like, inside the accessible scope of colors.Advertising We will compose a custom paper test on Product and Innovation Management of Nokia explicitly for you for just $16.05 $11/page Learn More The amazing top notch front and back cameras permit the cell phone clients to take photographs of their partners, or take individual photographs, which they can use for their web based life exercises (Hussein 2012). Worldwide innovative reports guarantee that Nokia Lumia cell phones are progressively getting mainstream and consistently rule the Asian, African, and American markets. The Theory of Diffusion of Innovation is a reasonable subject that started reshaping in its training and writing, thinking back to the 1960s, when industrialization turned into a huge development perspective for the cutting edge towns (Bernard Tichkiewitch 2008). Towards the finish of the 1960s, E.M. Rogers thought of an adva ncement hypothesis known as the dissemination of development model. Conceived by a dad who cherished electromechanical developments, E.M Rogers got keen on understanding the procedure of the dissemination of advancement (Chigona Licker 2008). In 1962, Rogers distributed the hypothesis of Diffusion of Innovation that had changed the cutting edge recognitions about advancements. In his view, Rogers guarantees that there are five principle classifications of advancement adopters, as the procedure is sober minded and with different areas of change (Webb 2000). Rogers presumes that in an advancement procedure, there are five significant classes of adopters, which incorporate trailblazers, early adopters, early larger part, late lion's share, and the slow pokes. The five fundamental classifications of adopters have extraordinary definitions that are comparative with their advancement jobs. As indicated by Rogers, trend-setters are the sort of individuals who start the advancement thought and put resources into it paying little mind to its unsafe components and other fundamental problems.Advertising Searching for paper on business financial matters? We should check whether we can support you! Get your first paper with 15% OFF Find out More The early adopters are a gathering of individuals that speak to the conclusion chiefs (Molla Licker 2005). These sorts of adopters frequently appreciate partner with positions of authority and grasping change openings. The third gathering of the adopters is the gathering of early larger part, which is the gathering of individuals that requirements to see generous proof that the development is truly working for them to wander into the matter of embracing or working with it (Chigona Licker 2008). The fourth gathering of individuals is the late larger part, who are the sort of people, suspicious about an inventive change and attempting the development just when the greater part populace have tried it (Stark 2004). The last gathering of the adopters is the slow pokes gathering of people who are normally preservationist individuals. Except if exceptionally convinced, slow pokes can scarcely embrace a development. As to such hypothetical suppositions, the greater part of the clients of Win dows handsets over the world have had their own feelings concerning the three cell phone working frameworks (Rigby 2014). When Microsoft and Nokia blended endeavors to deliver the Nokia Lumia handsets, the initial introduction was that Microsoft was attempting to recapture its lost market predominance in the media transmission industry (Rigby 2014). All things considered, the organization has been exceptionally flexible about the reactions that the two organizations have neglected to deliver imaginative cell phone structures that will impact the universal portable utilization patterns. At the point when they previously reported their presentation in 2011, after effective market preliminaries, purchasers had just acclimated with Android telephones just as iPhones (Rigby 2014). Making an arrangement to enter the serious market was a test for the speculators of the Nokia Lumia cell phones. The underlying procedure of wandering into these Windows cell phones was tiring and trying for th ese innovative financial specialists. While making sense of the billions of cash that the organizations were to contribute and the sum that was to come as returns, the financial specialists comprehended that there would be early adopters, the early dominant part buyers, the late lion's share purchasers, and the loafers (Rigby 2014). To beat the market chances and move with another brand of cell phones, the Nokia Corporation and the Microsoft Corporation planned a vital creation and advertising system that has upheld their consistent endurance in the handset business. The organizations comprehended the need to join the 4Ps showcasing blend system to build their piece of the overall industry and item incomes within the sight of the built up Android cell phones and Apple iPhones. To give an overall key move, the Nokia Corporation and the Microsoft Company concentrated on the 4Ps (Von 2003). The 4Ps that shaped the points of creation were the Product (Nokia Lumia cell phone), the Price (low evaluating), the Promotion (key showcasing), and the Place of appropriation. With the 4Ps as their promoting procedure, high mechanical advancement and exceptional and easy to understand cell phone configuration are a portion of the item improvement activities that Nokia Lumia started embracing. The estimating methodology of Nokia Lumia dove on the low valuing procedure to win the colleagues and new gatherings of shoppers (Anwar 2014). Low estimating implied that the financial specialists would sell more and win low yet normal benefits. As their places of appropriation, the Nokia Lumia advertisers started focusing on the most populated countries, for example, China, Russia, and a large portion of the Sub-Saharan Africa locales. These areas structure the gathering of creating countries. These creating countries have a ton generally larger part and the loafers gatherings of purchasers and speculators (Cooper Edgett 2009). These gatherings of individuals may have been wary about A ndroids and iPhones in light of the fact that Androids were moderately new and iPhones were very costly. Such procedures have made Nokia Lumia suceed. The Current Market Performance of the Nokia Lumia Smartphones Nokia Corporation has commonly been effective in the handset business. In 2006, Nokia created a salary that without precedent for Finland’s history, appeared to be abundance. In view of the evaluation report of the Wall Street Journal, which is the main business and development magazine, Nokia Lumia has been performing unbelievably well as the interest for cell phones increments. In this $7.2 billion arrangement, Microsoft and Nokia Corporations have been tearing some broad benefits from the assembling and dispersion of the Lumia windows cell phones (Fakhrutdinova, Fakhrutdinova, Kolesnikova, Yurieva 2015). The Nokia Lumia cell phones focused on the American cell phone advertises, the Asian cell phone markets, and the African cell phone markets, which had been becomi ng quickly in the course of recent years (Fakhrutdinova et al. 2015). In a 2013 report about business development, it has gave the idea that Nokia has roughly 40% market predominance, with the Lumia cell phones adding to about 16%

SWOT, PESTEL and Porter Analysis of Diggers Inc. Free Essays

string(66) them delayed to differentiate into different segments should the need arise. Presentation Market Orientation: Market direction is the usage of the advertising idea. Being focused promoting is something beyond being coordinated to the client. It requires the full help of the association, is completely executed in the long haul and, actually, you may require a total change in the way of life of an association. We will compose a custom article test on SWOT, PESTEL and Porter Analysis of Diggers Inc. or on the other hand any comparable point just for you Request Now The authentic advancement of market direction: An equal can be drawn between the advancement of an association and a national economy. Market direction creates through stages, particularly, creation, deals and market direction might be identified with gracefully and request relations and states of rivalry. Market direction in the USA and Europe: The advancement of market direction was diverse between the U.S. furthermore, Europe, the first, in late 1950, was starting to perceive the need to put the client first. In Europe, as far as concerns its, the showcasing improvement later due to IInd universal war, delay in advertise joining, substantial guideline, open segment contribution, a solid national character, the projectionist patterns, contrasts in language, customs and strategic policies and a slow way to deal with promoting instruction. Authoritative and administrative qualities of market-orientated organizations: The issue of addressing the necessities of customers and associations should be investigated. Research has recognized two kinds of associations and market direction: type An and type B-. We should likewise perceive that the administration of an organization assume a key job in managing the market and there is to be sure a solid connection between showcasing direction and hierarchical learning. Embedding market direction in associations: The job of the board in advertise direction can be investigated. Market direction requires a key pledge to the association. It might likewise require a few changes that should be overseen. The rules and activity plan for the execution of market direction can be investigated. The development of their business depends on a system of unadulterated enhancement into related business territories, and a genuine conviction all through the Diggers Inc association ‘top-down’ of being client orientated. The advertising exercises are done under a very much idea out way of thinking of proficient, powerful, and socially dependable promoting of DIGGERS. Indeed, there are five contending ideas under which associations direct advertising exercises: creation idea, item idea, selling idea, showcasing idea, and cultural promoting idea. As the item idea, this has prompted in excess of 300 individual items are presently accessible to meet genuine client needs. The advertising idea excavators enrolls the assistance of 680 sellers around the globe (26,800 soldiers), which have a long and set up history of working intimately with them for a long time. The vast majority of them are privately claimed organizations and free. This is frequently to give significant â€Å"added value†, yet in addition a â€Å"competitive advantage†, as the merchants work intimately with individuals who know and trust, in territories they know well. Sellers offer a help and extra parts, and financing, while a system of in excess of 1200 outlets overall contribution a rental assistance excavators Inc. To help this, the foundation has 23 appropriation places situated in 11 nations, completely bolstered by the Diggers Inc Team Training Division. SWOT Analysis An instrument utilized by associations to enable the organization to set up its Strengths, Weaknesses, Opportunities and Threats (SWOT). (Kotler, 1988: 80.). A SWOT examination is utilized as a structure to enable the organization to build up its general corporate advertising or item systems. Qualities and shortcomings are inner variables that are controllable by the association. Openings and dangers are outside variables that are wild by the association. Caterpillar â€Å"CAT† is considered as the enormous contender of Diggers due its product offering and friends size. As far as Diggers Inc, its SWOT investigation is as under: Qualities of Diggers Inc: It offers in excess of 300 items for the genuine need of its clients. It has 680 vendors worldwide to sell their items. It has 75000 staff workforce, around the world. The sellers work intimately with individuals they know well and trust, in territories/districts they know well. To help this, the framework has 23 circulation places situated in 11 unique nations. Shortcomings of Diggers Inc: As the company’s base business is apparatus so it will be hard to go in new product offering. Diggers Inc has gained notoriety for new item improvement and inventiveness. Be that as it may, they stay powerless against the likelihood that their development may vacillate after some time. The association has a solid nearness in the UK and United States of America with multiple quarters of their outlets situated in the home market. It is regularly contended that they have to search for an arrangement of nations, so as to spread business chance. The association is reliant on a principle upper hand, the retail of apparatuses and motors. This could make them delayed to differentiate into different parts should the need emerge. You read SWOT, PESTEL and Porter Analysis of Diggers Inc. in class Exposition models Open doors for Diggers Inc: ‘DIGS’ name turning into an overall attire and footwear brand. Diggers Inc can extend its business to third world nations. Diggers Inc has separated again with the ‘DIGS’ name turning into an overall attire and footwear brand. Dangers of Diggers Inc: New contestants dangers is consistently present for the Diggers Inc Feline can be a major danger for the Diggers Inc. Government arrangement for example tax assessment, laws can be huge dangers. SWOT examination of CAT Qualities of CAT: It offers in excess of 300 items for the genuine need of its clients. It is spread in 23 districts worldwide to sell their items. It has 28310 staff workforce. To help this, the foundation has 60 appropriation communities situated in 23 distinct nations. Shortcomings of CAT: As the company’s center business is identified with hardware and motor makers, so it will be extremely hard to go in new product offering. Diggers Inc has gained notoriety for new item advancement and imagination in building area. In any case, it might be conceivable that their development may not work in new SBUs. The association is reliant on a principle upper hand, the retail of apparatuses and motors. This could make them delayed to broaden into different segments should the need emerge. Open doors for CAT: Feline name turning into an overall footwear and Clothing (pants and tops) brand. Feline has solid grasp in third world countires including India and China. Feline is known for its name and logo can be in real money for promoting exercises, where fitting, as far as new product offering. Dangers of Diggers Inc: New participants dangers from BRIC square is consistently present for CAT, uniquely from China. Feline can be a major danger for the Diggers Inc. Government arrangement for example tax assessment, laws can be large dangers. PESTLE Analysis of Diggers Inc: Irritation LE of PEST examination, as an investigation system of large scale ecological elements, is likewise alluded as STEP (Clulow, 2005), SEPT (Narayana and Fahey, 1994: 199-202) or STEEP (Voros, 2001). As indicated by Ward and Rivani (2005), PEST examination accept that particular outer and circuitous conditions that described the business condition can impact authoritative ability to create esteem. It is imperative to recognize factors that thusly can influence various crucial factors that can impact the organization’s flexibly and request levels and expenses. The â€Å"radical and perpetual changes happening in the public eye make a domain of vulnerability and affect the capacity of the whole organization.† A progression of agendas have been created as a method of inventoriing the enormous number of potential issues that may influence an industry. A PEST examination is one of them isn't a system that arranges natural impacts as political, financial, social and in novative. In some cases two extra factors, ecological and legitimate, will be added to make PESTEL investigation, yet these issues can be subsumed under others. The examination looks at the effect of every one of these components (and their communication with others) in the business. The outcomes can be utilized to abuse openings and making possibility arrangements for dangers in the planning of business and key plans guarantees that PEST investigation is a vital device for understanding business sector development or decay, business position the potential and course of tasks. World of politics World of politics is the laws, official guidelines, rules and rules some of which are intended to ensure individuals, purchasers and networks. Some are intended to make contracts enforceable and to secure property rights. Many are intended to direct the conduct of the administrators and their subordinates. There is generally little that a director can do in any association that isn't here and there worried about, and frequently explicitly constrained by, the presence, presentation or change parents in law or guidelines. Regarding Diggers Inc, the world of politics is reasonable and stable in Europe and USA. Be that as it may, in UK where the ongoing expanded in Tax and new enactment from the Conservatives, focal bank’s loan fees can likewise influence the purchasing intensity of clients. Financial Environment: After the most recent scene of downturn, the economy is recuperating gradually, which additionally can influence the purchasing intensity of the clients because of less propelling of new improvement ventures I

The Pyramids Essays - African Architecture, Egyptian Pyramids

The Pyramids The Pyramids In my report, I will examine how the pyramids were assembled, what reason they served, the three pyramids at Giza, a few messages found on the stones that were utilized to fabricate pyramids, and what a mastabas is. Pyramids are tombs worked for Egypt's pharaohs. Pyramids are enormous structures with four sides that are the state of a triangle, that meet at the top to shape a point. The antiquated Egyptians utilized the pyramids as tombs for the pharaohs and sanctuaries for their divine beings. The pyramids have a couple of little sanctuaries joined to them, which holds their family members furthermore, workers. A couple of pyramids despite everything stand today, and are extraordinary attractions for travelers. The pyramids were worked by taking squares of stone to the workshop, estimating the squares down to measure, molding the squares, and putting the squares into the body of the pyramid. The center of the structure is currently finished. At that point, you place the limestone squares on the highest point of the structure (they began putting the squares on top and at that point worked their way down). They left two void rooms to put the pharaoh what's more, his things in. They fixed the pyramids so well, it took 400 a long time for two looters to make sense of how to get in. The pyramids were worked by free residents, drafted for open work, not by captives of any kind. The pyramids were fabricated by 4,000 master stone artists lasting through the year. An additional work gathering of around ninety-5,000 men dealt with the pyramids during the four month time of the immersion (the hour of upheld inaction for ranchers, since the field were secured with the Nile water flood ). The pyramids were worked between the year 1600 B.C. also, the year 2700. Numerous researchers accept that the motivation behind why the pyramids were worked in a triangular structure is on the grounds that it has a strict which means to the Egyptians. The inclining side may have reminded the Egyptians of the inclining beams of the sun, that the pharaoh's spirit could move to the sky and join the divine beings. In the pyramids they covered the pharaoh's body. There was a chamber for the body. There was additionally a chamber for treasures of gold and different invaluable things for the pharaoh's the hereafter. In some cases a vessel is set inside so the pharaoh would have an approach to move himself into his existence in the wake of death. In Pharaoh Cheopses pyramid, therewas his mummy, coffins loaded with gems, furniture trimmed with ivory and gold, silver and alabaster dishes and vessels, chests loaded up with attire and valuable adornments, and containers filled brimming with food and wine. You should think that the pyramids more likely than not been enormous to hold the entirety of that, and as an issue of reality the base of the pyramid covers enough zone to hold ten football fields. The three pyramids at Giza remain on the west bank of the Nile River,outside of Cairo. They are the biggest and best saved pyramids. The biggest of the three was for Pharaoh Khufu (Cheops). The close to biggest was for Pharaoh Khafre. The littlest (yet not little by any stretch of the imagination) was for Pharaoh Menkaure. The principal realized pharaoh to have a pyramid was Pharaoh Zoser,in the year 2650 B.C. Imhotep assembled it for him. On the off chance that you ever observe something that appears as though a pyramid, aside from it's littler than one, and has a level top, don't confuse it with a pyramid, it's a mastabas. In the mastabas the lord's family members and hirelings are covered. A few squares had blemishes on them to show where they had a place. Others had messages like this side up , overwhelming posse, or then again even how smashed the ruler is . All in all, the pyramids were fabricated by free, drafted, residents. Pyramids were utilized to cover the pharaohs. The messages on the stones were decoded. The three pyramids at the Giza were the biggest, and a mastabas isn't a pyramid.

The Matrix COLUMBIA UNIVERSITY - SIPA Admissions Blog

The Matrix COLUMBIA UNIVERSITY - SIPA Admissions Blog I am hesitant sometimes to use personal experience/opinions when blogging about admissions issues, but every once in a while I will toss in a cultural reference that I understand maybe not everyone will understand.   We have applicants from over 100 countries each year and I understand that not everyone may understand the context, but I try to add enough detail to make the point understood. One of my favorite movies is The Matrix.   I remember pondering the plot for days after I first saw it.   A good movie for me is one that makes me think for a while after seeing it.   I was not huge fan of the second and third installments, I think they should have left it at one movie, but such is the Hollywood model of producing sequels when a first installment of a film is a hit. Anyway, for those who have not seen the movie the plot is based upon machines that set up a virtual reality called the Matrix.   Computer programs are written to provide humans with a world that they believe is real, but is not.   Humans are connected to the Matrix and do not physically live in the world, rather they live life as if a character in a computer program.   Why?   Well the machines wanted to tame humans and use them as energy sources after the war between machines and man cut off sunlight to the earth of course!   If you have not seen the movie, no, sleep deprivation from my travel schedule has not caused me to go off the deep end, it really is the plot =) What does this have to do with admissions?   Well I think that sometimes we buy into a sort of Matrix regarding goals we wish to accomplish in life.   In some cases our society convinces us that there is a formula associated with the goals people have or achievements we seek to accomplish.   Admission to graduate school is a goal many have and society has led many to believe that admission to a graduate program is a Matrix.   Why do I believe this?   Primarily because two of the most common questions I have been asked as I have been traveling this fall are: What is the average GPA required for someone to gain admission? What are the average GRE scores of an incoming student? These are two questions that I dodge like an adept politician (or should I say like Neo dodging bullets?).   Why?   Well two primary reasons are the diversity of age in our applicant pool along with the fact that we receive applications from over 100 countries each year.   Last year we received transcripts from close to 900 different universities and the youngest enrolled student this year is 21 and the oldest is 51.   With so many countries, universities, teaching styles, and grading systems you might think that it would not be fair to establish a singular standard for all applicants.   I agree no single standard should be used to judge all applicants to SIPA. We evaluate each applicant as an individual and the process is very holistic.   There is no Matrix.   Each person has a different story, background, education, experience, and goals.   Yes, we do look at GPA and test scores, but we put them in context and scores and grades are relative to the experience of an applicant. Another example I could use to state why average GPA is not important is strength of schedule.   One applicant may have a “soft” academic record in terms of courses chosen while another applicant chose very challenging courses and achieved a lower GPA than an applicant who chose an easier pathway.   Should we punish the applicant that chose the more challenging path?   The Admissions Committee does not believe so. How about the GRE?   Would it be fair to expect that an applicant that speaks English as a third language should score as well on the verbal portion of the GRE as someone who speaks English as a native language?   Again I believe the answer is “no.” I do understand the desire of applicants to have information regarding GPA and GRE.   It is valid to seek an answer to the question, “How can I tell where I stand in terms of previous successful applicants to your program?” I will offer up a few comments, none of which ever puts anyone totally at ease, but bear with me. First, the younger someone is the more attention we pay to grades and test scores.   Why?   Well younger people have less work experience.   The older someone is, the more we might give them a “break” in terms of grades and test scores.   I would not expect that a 51 year old applicant would do as well on the GRE as someone that is 21 and just graduating.   However the 51 year old has decades of experience that the 21 year old does not. Second, overall GPA is not as important as grades in particular courses.   Let’s say that an applicant majored in Economics and had a GPA of 3.1.   Perhaps this applicant went “off the board” and took some challenging classes that were unrelated to their major.   Maybe he or she got a “C” in a Sociology of Religion class.   Intellectual curiosity is admirable and average grades in a few classes may not be looked upon as a negative, but rather as a positive for wanting to expand one’s intellectual development. I hope you understand where I am going with all of this â€" there is no formula we use to admit a student.   I know this still will not put you totally at ease so I will offer one final comment on test scores.   On the GRE we look more at percentiles than we do number scores.   Let’s say you scored a 680 on the quantitative portion of the GRE.   This may have put you in the 71st percentile meaning that 29% of those that took the exam scored better than you, and 69% scored lower than you. As a general guideline I can say the following regarding percentiles as viewed by the Admissions Committee at SIPA: The low 80s to the high 90s could be considered superior The low 70s to the low 80s could be considered excellent The low 60s to the low 70s could be considered good Scores in the 50s could be considered fair However, again realize that this scale is relative and we have no cutoffs.   An applicant may speak English as a third language and thus might have scored below the 50th percentile on the verbal portion of the GRE.   At the same time, this applicant could have scored very well on the TOEFL exam and the Committee will take this into account. And perhaps someone completed extensive quantitative coursework in college but is not a good test taker and does not do well on the GRE.   It is typical for us to use academic transcripts as more of a barometer of ability than test scores. I realize this entry will not put everyone at ease (just like watching the 2nd and 3rd installments of the Matrix left me unsettled) but I hope it helps provide insight on how we review applicants for our program.   We do not use a formula or Matrix to admit students and you simply need to do your best in telling a compelling story in your application.   A compelling story is told by how you weave your application together.   Who you choose for recommendation writers, what you choose to write about in your personal statement, what you choose to include in your resume, and yes your grades and test scores also are all parts of your story. We look to admit applicants that are intellectually curious, committed to causes, possess diversity of experience, and are capable of handling our rigorous curriculum.   This mix does not lend itself well to formulas.   I have learned over the years that a bit of skepticism can be a healthy thing.   Be skeptical when society tells you there is one way to achieve something.   In the policy world is takes all kinds of people to make a difference, and we look to admit a class that we believe will assist the coming generations in addressing challenging policy problems â€" hopefully problems that do not include machines taking over our minds =)

Tom Joad in The Grapes of Wrath Character Analysis - Free Essay Example

1. State the title and author of the novel. Title The Grapes Of Wrath Author -John Steinbeck 2. Where is the story set? Los Gatos, CA 3. When is the story set- In October 1938 / Late 1930s 4. Place it in its historical context. The novel, The Grapes of Wrath gave a voice to the a huge number of Americans influenced by the Dust Bowl disaster in Midwestern cultivating states 5. Who is the narrator? An unknown, all-knowing, verifiably mindful cognizance that is profoundly thoughtful, not exclusively to the transients yet to specialists, poor people, and the seized by and large 6. Who is the protagonist? Provide biographical details Tom Joad 7. Who are the other main characters? Provide biographical details. Tom Joad The protagonist of this novel, and Ma and Pa Joads most loved child. Tom is genial and insightful and manages with what life hands him. Despite the fact that he killed a man and has been isolated from his family for a long time, he doesnt squander his time with second thoughts. He lives completely for the present minute, which empowers him to be an incredible wellspring of imperativeness for the Joad family. A savvy direct and savage defender, Tom displays an ethical sureness all through the novel that pervades him with quality and resolves: he wins the awed regard of his relatives and also the specialists he later composes into associations. Pa Joad Ma Joads significant other and Toms dad. Dad Joad is an Oklahoma sharecropper who has been expelled from his ranch. A frank, decent-hearted man, Pa guides the push to take the family to California. Once there, unfit to look for some kind of employment and progressively edgy, Pa ends up looking to Ma Joad for quality and initia tive, however, he once in a while feels embarrassed about his weaker position. Ma Joad The mother of the Joad family. Mama is presented as a lady who intentionally and readily satisfies her job as the bastion of the family. She is the healer of the familys ills and the referee of its contentions, and her capacity to play out these assignments develops as the novel advances. Rose Of Sharon The most established of Ma and Pa Joads little girls, and Connies better half. An unfeasible, irritable, and sentimental young lady, Rose of Sharon starts the voyage to California pregnant with her first youngster. She and Connie have fabulous ideas of making a life for themselves in a city. The cruel substances of transient life before long clarify Rose of Sharon of these thoughts, notwithstanding. Her significant other surrenders her, and her youngster is conceived dead. Before the finish of the novel, she develops extensively, and has, the peruser learns with shock, something of her moms unstoppable soul and beauty. Grampa Joad Tom Joads granddad. The author of the Joad cultivate, Grampa is currently old and weak. When had of a merciless and rough temper, Grampas fiendishness is currently restricted only to his tongue. He savors the experience of tormenting his better half and stunning others with corrupt talk. In spite of the fact that his character serves to a great extent to create a humorous impact, he displays an undeniable and strong association with the land. The family is compelled to medicate him with the end goal to inspire him to leave the estate; expelled from his characteristic component, nonetheless, Grampa before long passes on. Granma Joad Granma is a devout Christian, who cherishes throwing hellfire and condemnation her significant others way. Her wellbeing breaks down rapidly after Grandpas demise; she kicks the bucket soon after the family achieves California. Uncle John Toms uncle, who, years back, declined to get a specialist for his pregnant spouse when she griped of stomach torments. He has never pardoned himself for her passing, and he regularly harps intensely on the carelessness he thinks about a wrongdoing. Ruthie Joad The second and more youthful Joad little girl. Ruthie has a red-hot relationship to her sibling Winfield: the two are strongly reliant upon each other and savagely aggressive. When she gloats to another tyke that her sibling has executed two men, she incidentally puts Toms life in risk, constraining him to escape. Winfield Joad At the age of ten, Winfield is the most youthful of the Joad kids. Mama stresses for his prosperity, expecting that without an appropriate home he will grow up to be wild and rootless. What is the significance of the novels title? The least complex answer is that it signifies outrage; all the more particularly the developing resentment that in the long run prompts gore. Be that as it may, the articulation is equivocal on the grounds that it is a confusing expression; implying that it joins two terms that appear to repudiate one another. For this situation grapes which are a sweet and exceptionally attractive leafy foods meaning extraordinary outr age which we allegorically consider as bitter.As past respondents have clarified the articulation Grapes of Wrath originates from the Bible: Revelation 14:19â€Å" 20 (New Testament) and Isaiah 63 (Old Testament). The articulation was re-utilized in the verses of The Battle Hymn of the Republic composed amid the American Civil War. Give a brief summary of the plot. The account, which follows the relocation of an Oklahoma Dust Bowl family to California and their resulting hardships, is scattered with exposition ballad recesses that clarify the more extensive conditions of the world with which the heroes battle. The Grapes of Wrath compares the Joad familys encounters as they move from Oklahoma to California with intercalary sections reporting the storytellers more extensive point of view of the storys social setting. These sections demonstrate the sharecroppers weakness against the landowners, who support tractors over individuals; the wild abuse of transients as they make a beeline for the guarantee of copious open doors on uncorrupted land; the tirelessness of and confidence in humankind as the vagrants help those in need; and the advancement of Steinbecks phalanx hypothesis as people meet up to make a more composed entirety. The Joads preliminaries go about as a microcosmic portrayal of the treachery and wretchedness being experienced by a huge number of Americans amid this period. Tom Joad, recently discharged from jail in the wake of serving a sentence for homicide, advances home, and en route he is joined by Jim Casy, a previous minister. Tom discovers that his family has been removed from the ranch and has moved in with Uncle John. At the point when the two men achieve Uncle Johns home, they discover the family, tempted by handbills publicizing ranch work employment, getting ready to drive to California. The Joads and Casy take off along Route 66, joining a departure of poor sharecroppers traveling west. They experience numerous deterrents on the adventure, and admonitions that the occupations they expect in California are fanciful. Grampa and Granma Joad kick the bucket along the course, and Toms senior sibling, Noah, chooses to relinquish the venture. What is the climax of the novel? A police killed Casy and Tom executes the policeman, making himself a bandit and submitting himself absolutely to the reason for laborers rights as opposed to the fortunes of his own family. What major themes does the author deal with? The Regality of Rage The Environment and Use of Land Through which events, characters or images does the author explore these themes? The Regality of Rage-The Joads remain as praiseworthy figures in their refusal to be broken by the conditions that contrive against them. Every step of the way, Steinbeck appears to be determined to demonstrating their pride and respect; he stresses the significance of keeping up dignity with the end goal to survive profoundly. No place is this more apparent than toward the finish of the novel. The Joads have endured exceptional misfortunes: Noah, Connie, and Tom have left the family; Rose of Sharon brings forth a stillborn infant; the family has neither sustenance nor guarantee of work. However it is right now (Chapter 30) that the family figures out how to transcend hardship to play out a demonstration of phenomenal benevolence and liberality for the destitute man, demonstrating that the Joads have not lost their feeling of the estimation of human life. The Environment and Use of Land The Author utilizes the land to ground his characters feeling of self. The land gives them a personality, a past and a future. When they lose their territory, that character begins to break up. Steinbeck delineates the land as having a spirit, and performing difficult work on that land gives a more profound comprehension of life. The agriculturists get knowledge from the land; it assists with their manners of thinking and basic leadership. The inhumanity of tractors and the unit of landowne rs disturb the agriculturists association with the land. What imagery and/or symbolism does the author use? Cultivating Its about the existence of life, development, and development. In any case, with advances in innovation and science, we watch cultivating change from a human-raced to a machine-run workmanship. In this novel, we watch this change, and we perceive how cultivating moves toward becoming affected by logical progressions. In the novel, you can see the ranchers battle against this change. Ranchers perceive that the machines that start to assume control over their homesteads and that actually show them out of their homes are non-living things that can never comprehend the land. We witness the craft of cultivating caught in a war among old and new, among human and machine The West But this novel convolutes that fantasy, appearing rather the hopelessness and distress that fills Californias ripe slopes. Our storyteller regularly portrays the setting sun, offering a particular depiction of the western sky. He says, Just the lopsid ed sky demonstrated the methodology of daybreak, no skyline toward the west, and a line toward the east (8.1) as if proposing that the West speaks to the obscure, an unfamiliar area. The Road But as the Joads travel westbound, Route 66 turns into the mother street, the street of flight (12.1) its the lifesaver, the thing that enables a huge number of families to seek after their deepest desires. It is likewise (depressingly enough) the street that prompts their wretchedness in California. Its emblematically noteworthy that Route 66 never truly crosses with some other significant expressway or street it goes in two headings as it were. When youre on Route 66, you can either go ahead looking for circumstance and conceivable hardship, or you can go in reverse and come back to the neediness and commonality you originated from. The Blood- The Grapes of Wrath is loaded with the red stuff. Think about the butchering of the pigs, the manner in which Tom cuts his hand settling the visiting auto (and after that uses his pee to make it quit dying ew), the Joad pooch that gets keep running over, the farmland that is being drained dry by dry season and by cotton, Rose of Sh arons infants introduction to the world, and thats just the beginning. We likewise realize that the grapes of fury in The Battle Hymn of the Republic alludes to foul play and spilled blood. Blood signals both life and demise, so how about we focus on minutes in which it rises to the surface of this novel. Write a short review of the book stating why you would/would not recommend this book. The Grapes of Wrath is beyond the point of being gutturally human that its basically incomprehensible not to end up charmed in the biographies of the principle characters. Some have grasped that the characters are level, that there is little development. I locate this just halfway obvious. There is much to find some hidden meaning. One who peruses nearly can discover much development in the characters of Ma Joad, Rose of Sharon, Tom, and even Al. At that point there is the previous evangelist, Casy, whose development happened before the Joads story even started yet Steinbeck offers looks of that development in his accounts to the Joads. This watchful examination of the Dust Bowl, the Great Depression, and the impacts of corporatism and the resulting development of neediness is keen a nd deplorable. Transient ranchers wind up picking leafy foods to offer for unimportant pennies daily, in the interim they cant encourage their own families. They look as corporate homesteads consume and pulverize leafy foods to keep the costs high and keep the destitute from taking the additional. They see the section of an endless supply of land go unused, however, they cant plant a couple of carrots since it is claimed by the banks and the transients are accused of trespassing. The Okies, as they are called, are dealt with more terrible than creatures. Families break separated and the old, debilitated, or extremely beyond words lack of healthy sustenance and ailment. In the meantime, the corporate ranches and banks keep on making little homesteads bankrupt and plan to keep costs high and wages low. The unmistakable difference can be found in a corporate ranch proprietor, decked out in gold chains, wryly offering work to the urgent Joads amidst a strike. I have heard it said that it is just as of late that individuals are crying class fighting. The Grapes of Wrath is a strong case of class fighting before the term was even authored. Thi s book is a period case of times passed and history will rehash itself on the off chance that we dont gain from the exercise Steinbeck needs to educate. This book is definitely and exceptionally recommended in my opinion.

Essay about Reality Television Damaging the American Mind

In today’s society, television is one of the greatest forms of entertainment. People love entertainment, and television is one of the most accessible sources available to citizens. Television is the type of entertainment that draws viewers in with curiosity. There is a broad spectrum of genres that can be watched on the television. Major genres include drama, reality, informational and comedy. Currently, the most commonly watched television genre is reality television. These programs run on a kind of relating theme where they often display a vast amount of dramatic and unscripted situations that many people can relate to. A big factor of their success is the fact that the shows are not based on actors but on ordinary people (non†¦show more content†¦Today, people enjoy watching reality television; they typically get home after work and relax by watching these unpredictable, and often humorous, moments of reality television. From listening to the horrific singin g on American Idol, to seeing who was voted off the island in Survivor, people enjoy some stress relieving humor after a long day of work. As stated in a study conducted by Zizi Papacharissi and Andrew L. Mendelson, â€Å"A survey administered to reality TV viewers revealed that the most salient motives for watching reality TV were habitual pass time and reality entertainment.† We can now acknowledge that the primary reason for watching reality television is for entertainment rather than for acquiring knowledge. Although, is it not possible to adopt some of the qualities of life portrayed by the â€Å"characters† of these shows by watching them regularly? For example, if shows like MTV’s The Real World are watched almost daily, then eventually the things seen on these shows may become normal to its viewers. Some of the activities that can be seen on The Real World include having one night stands, getting drunk, and getting high using illegal drugs. The typ es of scenes often depicted in these reality shows are etched in the mind of the viewer, and, although they are based on real moments in the lives of the people on the show, this type of behavior should be unacceptable toShow MoreRelatedThe Negative Effects Of Reality Television1462 Words   |  6 PagesReality television shows are meant to portray the essence of reality. These shows are created to show the audiences about all the different life situations that they can relate to with their own lives. Thus, reality should be the main component of these shows, however, that is not always the case. Reality shows are staged productions that are affecting society in many ways. The primary component that distinguishes reality-based programs from similar forms of entertainment including traditionalRead MoreMedia s Influence On The Media Essay1587 Words   |  7 PagesHollywood controls most entertainment media consumed by people all around the world. The messages and images portrayed in movies and television shows created by the large production companies affect all those who partake of the media they produce. Entertainment media can be uplifting and enjoyable, however, media normalizes damaging gender norms for men and women. Gender norms are rules believed to govern how the different sexes should look and act. People develop these behaviors by observingRead MoreIs Hip Hop Destroying Black America? Essay1486 Words   |  6 PagesBlack self-contempt seeping into African American culture is irrefutable, as is the fact that it is misconstrued, unchallenged, and undervalued. The unparalleled intense emotion of internalized self-hatred currently plaguing the minds of numerous Blacks is not an ordinary phenomenon developed from centuries of evolution. It is not a nameless occurrence empty of a coherent justification. It is simply the consequence of an intentionally condemned system of suppression and control. 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The government controls its citizens’ freedom of thought and individualism through various manipulations, most importantly television and the banning of books. The government in the novel furtively influences the population by allowing no insightful television broadcasts that could lead to dissention or questions, but rather bombards the citizens with television shows that contain only mindless frivolity to keep the viewers in a state of almost vegetative happiness. There are no news broadcasts

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Abortion A Divisive Political Issue in Contemporary...

Why Abortion a Divisive Political Issue In Contemporary American Politics? Abortion is one of the most controversial and courted subject in US which has caused public, political and moral division. There is a particular sect which believes in illegality of this action whereas there is a group which feels that restriction is an answer. On the other hand, there are few who believe in legality and free access of it. Our socitey has related this issue with a bigger question: when life actually begins. It leads to a question that at what time, a child inside a woman starts feeling things and then bears legal rights? These questions have left us with a rather bigger issue: is womans right to determine how her body will be used, is superior or the rights of an unborn fetus will take the lead. There are various definitions of the word abortion. However, these definitions are coined by various groups and thus supports their own cause. A rather unbiased definition is given by Oxford: the act of giving untimely birth to offspring, premature delivery, miscarriage; the procuring of premature delivery so as to destroy offspring. (Oxford) There is another definition given by National Right to Life Organization any premature expulsion of a human fetus, whether naturally spontaneous, as in a miscarriage, or artificially induced, as in a surgical or chemical abortion. (NRLC) Whereas the definition of The National Abortion Federation defines abortion as A medicalShow MoreRelatedPolitical Climate Essay1648 Words   |  7 PagesNever before has the political climate been as divisive as it is today. As of late, families and friendships are polarizing and hindering due to the intense partisanship that accounts as today’s norm. By today’s standards when thinking about a Democrat, one would automatically assume their views are extremely left wing, extremely liberal, and have contemporary views. In contrast, Republicans are seen as extremely right wing, conservative, programmed toward more traditional beliefs and practices (405)Read MoreLife, D eath, and the Political Issues Surrounding Abortion2674 Words   |  11 PagesLife, Death, and the Political issues surrounding Abortion Few issues have embodied such controversy as abortion has. The various people involved in the abortion debate not only have strong beliefs, but each group has a self appeal that clearly reflects what they believe to be the essential issues. The abortion supporters see individual choice as central to the debate: If a woman cannot choose to terminate an unwanted pregnancy, a condition which affects her body and possibly her entireRead MoreStructural Functionalism Approach to Political Science3672 Words   |  15 PagesTO POLITICAL SCIENCE Fall 2003 Professor Marc Ross Overview. What is politics and how do political scientists study it? If this question were asked about one of the natural sciences, students would be given a short definition, examples of key problems it addresses, and an overview of the methods employed in the field. Political science, however, cannot offer a clear single answer. Rather, political scientists study politics in a wide range of settings and in a variety of ways. Among political scientistsRead More Abortion Essay4131 Words   |  17 PagesShould abortion be allowed in the United States? If so, then under what circumstances? Abortion has been one of the most heatedly debated topics in the U.S. for more than a century. This paper explores the history and international use of abortion, as well as the empirical and moral claims made by both sides of the issue. We will also examine the key positions taken on abortion and look at those affected by it. Based on extensive research and analysis, this paper will recommend that the governmentRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesand Richard Moser, eds., The World the Sixties Made: Politics and Culture in Recent America Joanne Meyerowitz, ed., History and September 11th John McMillian and Paul Buhle, eds., The New Left Revisited David M. Scobey, Empire City: The Making and Meaning of the New York City Landscape Gerda Lerner, Fireweed: A Political Autobiography Allida M. Black, ed., Modern American Queer History Eric Sandweiss, St. Louis: The Evolution of an American Urban Landscape Sam Wineburg, Historical ThinkingRead MoreSources of Ethics20199 Words   |  81 PagesLAWS AND ETHICAL BUSINESS CONDUCT 80 III. CONTRACT AUTHORITY 81 IV. CONFLICTS OF INTEREST 83 V. FAIR DEALINGS 88 VI. RECEIPT OF GIFTS, LOANS, FAVORS, OR OTHER GRATUITIES 88 VII. USE OF THE COMPANY FUNDS OR OTHER RESOURCES 90 VIII. POLITICAL CONTRIBUTIONS 93 IX. CORPORATE RECORDS 93 X. APPROVAL OF EXPENSES 95 XI. MEDIA, REGULATORY, LEGAL AND OTHER INQUIRIES 95 E. Subpoenas or Other Legal Process 98 XII. DISCIPLINARY ACTION AND VIOLATIONS OF THE CODE 98 XIV. APPLICATION/WAIVERS

Essay about Criminal Justice Process - 772 Words

Mica Massey Colorado Technical University Online Professor: Ivan Kaminsky Introduction to Criminal Justice June 11, 2013 Phase 3 Discussion Board Assignment Criminal Justice Process Juveniles are not extended the right to a jury of their peers. What is the most significant reason why this right is not extended to juveniles? Please explain in detail why you chose that particular reason. I do not think that there is only one significant reason as to why juveniles are not extended the right to a jury of their peers. I think that one of the multiple reasons for this right not being extended is because a jury has to be able to be responsible enough to actually show up, they have to be able to convict or not convict based on†¦show more content†¦The adult court system is primarily concerned with the offender paying for the damage that they have done to society and the courts isn’t interested in rehabilitating or trying to change the behavior of the offender. 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Financial Statements Free Essays

The following paper will talk about the income statement and what the income statement tells about the company including why this statement is important and what business decisions can be made using the income statement. Also, the paper will talk about the balance sheet and what the balance sheet tells about the company. Also, the reason the balance sheet is important and what business decisions can be will be covered. We will write a custom essay sample on Financial Statements or any similar topic only for you Order Now Lastly, it will talk about the statement of cash flows and what it tells about the company. It will talk about what kind of business decisions can be made using the statement of cash flows. In the conclusion the paper will provide the information how data provided in the statements can assist in making business decisions and what information is not provided that can assist managerial decision making. As it was indicated by FASB, the main purpose of financial reporting is to provide financial information about company performance. The income statement is one of the most important financial statements because of its predictive value and qualitative characteristics. The income statement is also known as profit and loss statement that records company revenues and expenses during a certain period of time. The reason the income statement has very high importance is because it can determine the company’s operating performance during a specific period of time. â€Å"Specific items that are causing unexpected expenditures can be pinpointed, such as phone, fax, mail, or supply expenses. Income statements can also track dramatic increases in product returns or cost of goods sold as a percentage of sales† (Business Town, 2010). Also because it provides so much important information about the business, the income statement is required by lenders, investors, and vendors. There are many users that can make their business decisions based on an income statement of the organization. The bank can use income statement information to determine if a company produces enough revenue to be able to pay back a loan. An owner of the company can determine if the company makes enough revenue to hire new employees or to look at the sales performance for the month. The balance sheet should disclose a company’s wealth at a point in time. These measurement techniques of balance sheet can be summarized as past oriented—historical; current oriented—replacement amounts; and future oriented—expected amounts† (Schroeder, Clark, Cathey, 2005). A balance sheet can be defined as a summary of financial balances of the organization. There are three main elements of balance sheet: assets, liabilities, and equity. Usually the following classifications are presented in the typical balance sheet: Assets Current assets †¢Investments †¢Property, plant, and equipment †¢Intangible assets †¢Other assets Liabilities †¢Current liabilities †¢Long-term liabilities †¢Other liabilities Stockholders’ equity †¢Capital stock †¢Additional paid-in capital †¢Retained earnings (Schroeder, Clark, Cathey, 2005) As well as income statements, the balance sheet will help lenders, creditors, and investors to determine profitability of the company and help to decide whether to invest in the company or not. The balance sheet statement will help to detail the history of the business, including the profit and loss, the seasonality of earnings, and other factors that are unique to the business† (Business Town, 2010). The statement of the cash flow is also very important financial statement. The purpose of this statement is to record cash generated during the specific time period. The statement of cash flow reports cash that was generated and used in following categories: operating activities, investing activities, and financial activities. The FASB has emphasized the importance of cash flow information in its deliberations. SFAC No 1 states that effective financial reporting must enable investors, creditors, and other users to assess cash flow prospects and evaluate liquidity, solvency, and flow of funds† (Schroeder, Clark, Cathey, 2005). The statement of the cash flows tells the company’s liquidity, solvency, and its financial flexibility. As well as other financial statements discussed in this paper, the statement of the cash flow helps investors to make right decision based on provided information. The statement of the cash flow also helps predict and evaluate future returns or potential risks. â€Å"In 1987, the FASB issued SFAS No. 95, â€Å"Statement of Cash Flows. † This statement established standards for cash flow reporting , as a result, all business enterprises are now required to present a statement of cash flows in place of the statement of changes in financial positions as part of the full set of financial statements† (Schroeder, Clark, Cathey, 2005). The main purpose of the statement of cash flow is to provide information about cash receipts and cash payments during selected period of time. This information is necessary for investors and creditors, so they can see a potential picture of prospective cash receipts. In conclusion, financial statements are very important for any business, starting from small startup companies to global corporations. Financial statements can help determine an organization’s problem as well as identify a corrective action. Understanding of financial statements is also very important because it can tell accurate information about what happened in the past. By using financial statements, it is possible to analyze and evaluate financial activity from the past and forecast the most likely future activity. Besides financial statements there is other non financial information that can assist in making business decisions and assist in managerial decision making. It is important to compare both, financial and nonfinancial measures to see a better picture of the organization as a whole. It is important for managers to include nonfinancial performance standards in their analysis of operations because not every aspect of corporate activity can be expressed in terms of money. Nonfinancial performance measures relate to manufacturing and production, sales and marketing, people, research and development, and the environment. How to cite Financial Statements, Essay examples Financial Statements Free Essays Financial Statements Accounting is a function by which users can understand the internal financial workings of a company. Use of public accounting dates as far back as the late nineteenth century (Hendrickson, 2007) and continues today under the set guidelines that accounting professionals refer to as generally accepted accounting principles. These principles are set in the United States by the Financial Accounting Standards Board and the Securities and Exchange Commission (Weygandt, p. We will write a custom essay sample on Financial Statements or any similar topic only for you Order Now 9, 2008). The International Financial Standards Board collaborates on ways to standardize these principles globally. Through accounting, an entity methodically identifies financial transactions, chronologically records and analyzes the transactions, and communicates this information to interested users (Weygandt, p. 4, 2008). In this paper, the subject is to identify the four basic financial statements, how they interrelate, and how both internal and external users make use of these statements. Companies prepare the four basic financial statements in the following sequence; income statement, retained earnings statement, balance sheet, and statement of cash flows (Weygandt, p. 1, 2008). The reason for the order is each statement supplies an important piece of financial information the next statement needs. Further examination of each of the financial statements clarifies the flow of information from statement to statement. Preparation of the income statement comes first. The income statement examines only the revenues and expenses of the entity over a certain period. If the revenues exceed the expen ses within the period, the result is a net income (Weygandt, p. 21, 2008). If expenses exceed the revenues, a net loss results for the period. The next financial statement, the retained earnings statement, needs the net loss or net income figure. The second basic financial statement is the retained earnings statement. This statement reflects why there is an increase or decrease in the retained earnings of an entity over a period (Weygandt, p. 21, 2008). The period is the same as the income statement. The retained earnings statement carries over the ending balance of the prior period retained earnings statement. If it is the first statement of this kind for the entity, it begins with a retained earnings amount of zero. At this point, the net income or net loss carries from the income statement. A net income balance increases retained earnings; a net loss decreases retained earnings. The last item a retained earnings statement takes into consideration is dividends. If the entity decides to pay out a dividend, the retained earnings statement shows the dividend, which decreases the ending balance of retained earnings. The balance sheet comes third in the sequence of financial statements. The balance sheet reports the assets, liabilities, and stockholder’s equity of an entity on a specific date (Weygandt, p. 23, 2008). This date correlates with the ending date of the periods for the prior statements. The total of assets must equal the total of liabilities and stockholder’s equity on the balance sheet. Stockholder’s equity consists of the total of common stock, revenue, retained earnings, dividends, and expenses. The retained earnings balance above carries to the balance sheet. The last of the four basic financial statements is the statement of cash flows. This statement summarizes the inflow and outflow of cash over the same period as the income statement and retained earnings statement. The cash flow statement shows the cash effects on company operations, investing transactions, financing transactions, net increase or decrease of cash, and the ending cash balance (Weygandt, p. 24, 2008). The cash balance (under assets) from the balance sheet flows into the statement of cash flows. Internal and external users both make use of the four basic financial statements. Managers, employees, directors, and owners are examples of internal users; people within a company that use the information for daily operations. An income statement can help determine where expenses need to be cut or where expansion would be wise because of revenue generation. The retained earnings statement helps with decisions to make dividend distributions or invest excess earnings back into the business. A director could use the balance sheet quickly to review if liabilities are too far exceeding the equity of the company. Employees could use cash flow statements as proof of performance for compensation requests. Investors and creditors are examples of external users because they are persons outside of a company using the financial statements. Investors review these statements when making investment decisions. They need to see profitability and dividend distributions. The information is also used in making calculations such as return on assets or debt to total assets. Creditors also use the information on these statements to calculate ratios for determining whether or not to lend money, interest rates at which to lend, or even the length of the term for which they are lending. In ummary, one can see how accounting and the four basic financial statements it produces (income statement, retained earnings statement, balance sheet and statement of cash flows) are an integral part of any business entity. Businesses use these statements both internally and externally to function. The fact that public accounting has been part of the business structure for over a century shows its true value. Referenc es Hendrickson, H. S. (2007). Encyclopedia of business and finance (2nd ed. ). Detroit, MI: Macmillan. Weygandt, J. J. (2008). Financial accounting (6th ed. ). Retrieved from The University of Phoenix eBook Collection database. How to cite Financial Statements, Essay examples Financial Statements Free Essays For a business owner, their main goal is to make a profit, and become successful so they can have a long future. In order to do that, he or she will have assets that will outweigh their liabilities and expenses, to gain a profit in the company. In a company there are four financial statements (Balance sheet, Income statement, Retained earnings statement, and Statement of cash flow) that he or she must have so investors can see in different time periods how their company is doing. We will write a custom essay sample on Financial Statements or any similar topic only for you Order Now â€Å"Preparing an income statement is one of the basic responsibilities of the accounting function. (Alvis, Hillstrom, 2006, para. 3) This financial statement lets his or her investors know how well he or she did on revenues after they had to pay out their expenses for the time period. This lets the investors know how his or her business is doing in the product or service in which their selling. Cash is the most important asset a company can have, because he or she can pay expenses without having to liquidate any other assets (ex. computers, office furniture, etc. ). It also lets them know how much expenses him or her generally have going out of the business. In preparing a Retained Earnings Statement, him or her first need to take his or her retained earnings, which is the money that was earned off of the common stock, and him or her want to use to grow the business instead of paying the money out in dividends. He or she will add retained earnings to their net income, then subtract out any dividends that will be paid to stockholders. That will show him or her their total Retained Earnings. â€Å"Some investors seek companies that pay high dividends. Other investors seek companies that instead of paying dividends reinvest earnings to increase the company’s growth. Lenders monitor their corporate customers’ dividend payments because any money paid in dividends reduces a company’s ability to repay its debts. † (Kimmel, Weygandt, Kieso, 2003, p. 13). The Balance Sheet describes how his or her business is doing with its assets and liabilities and stockholders’ equity. It is the basic accounting function. He or she must list out all of the assets, which could include: cash, accounts receivable, prepaid expenses (ex. Insurance payments), equipment, and buildings. Assets are on one side of the equation. The other side of the equation should be his or her liabilities and equity. Liabilities are different expenses that are paid for the company such as: Accounts payable (the items you purchased on credit), taxes, and accrued liabilities. Stockholders equity is common stock (new money from stockholders) added in with the retained earnings (money that he or she have kept to grow their business). Liabilities and equity should equal the same amount as assets. Statement of Cash Flows is broken into several sections. The first section will have cash that the business has received for operating activities. The product or services that have sold would be in this category. Also, if he or she had expenses to make the product (wrapping paper, tape, and mixing solution) this would be subtracted from the cash that was had gained from operating activities. The next section would the equipment or supplies purchased for investing in the company. The next section will be the cash that he or she has generated by people financing their company. This would include, stockholders buying new stock, and a bank lending the company money. He or she would then take the cash that has been received from operating activities and the financing money and that would be how much cash the company has at that particular time period. To see how a company is doing financial reports can be run on a monthly basis, and use the technique comparative reporting. Management could compare current months to prior months to see if the company is making a profit or losing money throughout the months. Businesses use these records to see if it has the financial means to expand their business more. Would they be able to hire more employees, purchase new locations? Investors also use this information to see how the company is progressing, or if it the profits aren’t as big as they use to be. This could be a sign for trouble down the road. ? WORK CITED Alvis, J. M. Hillstrom, L. (2006). Income Statements. In M. M. Helms (Ed. )Encyclopedia of Management, (5th ed. , pp. 367-371) Detroit: Gale Retrieved November 6, 2010, from Gale Virtual Reference Library via Gale: http://go. galegroup. com/ps/start. do? p=GVRLu=Apollo Kimmel, P. , Weygandt, J. , Kieso, D. (2003). Essentials of accounting: Tools for business decision making (2nd ed. ). Hoboken, NJ: Wiley. How to cite Financial Statements, Papers Financial statements Free Essays string(52) " its consequences and difficulties they have faced\." Findings – Authors have found out that the adoption of fair value of financial assets has increased the disclosure requirements and It gives more value to financial statements. Results obtained from research revealed that earnings have decreased due to convergence to ALAS 39 and Management has overall positive perception regarding adoption of fair value for financial assets. Key Words Fair value, Diversified holdings, Earnings per Share, Return on Investment Paper Type Research paper 1. We will write a custom essay sample on Financial statements or any similar topic only for you Order Now Introduction For many years, the users of financial statements have sought relevant and timely Information about balancing instruments. Traditionally, the elements of financial statements – assets, liabilities, Income and expenses ? have been recognized under the historical cost and as such, the financial instruments, not different from the rest, were measured at historical cost. During the sass, some categories of financial Instruments changed from being based entirely on historical cost to a mixed historical cost,’market value approach, reflecting developments in the accounting standards. For example, under this model the trading book in the banks is measured at market value while the banking book is measured at historical cost. However, after sometime it became apparent that such a separation does not always reflect the way banks manage their books. Trading book Instruments are, for example, used to hedge the interest rate risk in the banking book. Over time greater use will probably be made of credit derivatives to hedge credit risk in the banking book. Where there is hedging of this kind, the trading book item has to be shown at book value. (Jackson, 2000; Lodge, 2000). Due to such discrepancies, the need for a revision of the measurement of financial instruments came into existence. However, with the nonviolence to ALAS 39, the measurement of financial instruments was diverted to fair value. The superiority of fair value measurement over historical cost accounting has been gaining broad-based acceptance among accounting professionals and standard setters (Berth, 1994: Berth et al. , 1995). It Is believed that fair value measurements and recognition of these values in the financial statements, along with adequate disclosures, will provide accurate, comprehensive and timely information to evaluate an enterprise’s exposures to financial risks, as well as rewards In a proper Asia (Adamant, 2002; Ball, 2006). Though there are detailed discussions as to why financial instruments should be recorded in the balance sheet at fair value, they do not explore the earnings process and the interrelationship between fair value ‘OFF evident that there is a lack of research in this area, and this study aims to fill this void. The purpose of this paper is to examine the academic literature on the effect of the adoption of Fair value for Financial Instruments on the earnings of an entity. In the study, we have focused on the effect of adoption of fair value for the financial stets on the earnings of Diversified Holdings, from the perspective of the company. On the outlook, we test whether the level of earnings is significantly lower before the convergence to ALAS, and reported earnings is more value relevant during the FIRS period. This study covers the two time periods, one year before the convergence and one years after the adoption (FIRS period). Since there was no other change in the financial reporting environment of Sir Lankan during the period studied, we assume that the potential country-level factor that could affect firm’s earnings during the erred was the convergence FIRS. Secondly, this work paper provides the impact of the change in accounting treatment on the Return of Equity and Return on Investments of the holding company. Finally, this study reviews the insights and perceptions of the managers of the holding companies on the adoption of fair value for the measurement of Financial Assets in their entities. 2. Literature Review 2. 1 Background Over the years there has been a burgeoning need among standard setting bodies, academia, shareholders and professional bodies in improving the comparability and reliability of financial statements. To achieve this objective, SAAB introduced many relevant accounting standards including one of the most complex and debatable important standards namely, FIRS 13 and AS 39. FIRS 13- Fair Value Measurement defines the fair value, sets out framework for measuring fair value and discusses the disclosures required on fair value measurement. One of the major modules discussed in FIRS 13 is that fair value measurement of financial instruments. FIRS 13 defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the assortment date (I. . An exit price). That definition of fair value emphasizes that fair value is a market-based measurement, and not an entity-specific measurement. (Ball, 2006). When measuring fair value, an entity uses the assumptions that market participants would use when pricing the asset or liability under current market conditions, including assumptions about risk (Penn an d Belly, 2010). According to AS 39 financial asset can be defined as any asset that is A. Cash, B. An equity instrument of another entity, a) a contractual right: I. O receive cash or another financial asset from another entity; or it. O exchange financial assets or financial liabilities with another entity under conditions that are potentially favorable to the entity: or b) a contract that will or may be settled in the entity’s own equity instruments and is: I. A non-derivative for which the entity is or may be obliged to receive a variable number of the entity’s own equity instruments; or I’. A derivative that will or may be settled other than by the exchange off fixed equity instruments. For this purpose the entity’s own equity instruments do not include instruments that are themselves contracts for the future receipt or delivery f the entities own equity instruments. 2. 2 Prior studies on Fair Value measurement of financial assets Previous research articles and case studies on fair value measurement adoption provide valuable insights on how other countries have dealt with its consequences and difficulties they have faced. You read "Financial statements" in category "Papers" A case study on how China has adopted fair value accounting (Penn and Belly, 2010) discusses on high degree of adoption of FIRS fair value measurement for financial instruments within China AGAPE. Since China is an emerging country they place much attention on adopting international standards to attach with the investors’ information requirements. As per the proposals of Joint Working Group of standard setters, the reliability of financial statement figures plays an important role when providing information to the users of financial statements. With the fair value adoption for financial assets, it clearly gives an idea of true economic conditions of the financial assets. On the other hand it has an inherent risk of volatility incorporated in to financial statements. In Fair Value Accounting and Future Financial Instruments Jackson and Lodge) discusses on the difficulties in adopting fair value accounting in banking sector as they have high amount of financial assets in their asset portfolio. Hence banking books are exposed to higher amount of volatility if fair value accounting is adopted. Also when bringing financial assets to fair value the discounts rate to be used is debatable; whether to use market rate or internal discount rate. Additionally banks might be taxed on unrealized gains if gains from fair value changes are used for tax purposes. When fair value measurements are calculated only for external financial reporting purposes, they often will not have been produced from a defined process with consistent valuation methods and systems and strong internal control. We are concerned that fair value prepared only for external reporting purpose, not used by the enterprise to manage its business and prepared without the benefit of major invest ment in systems and human resources, may be unreliable and frequently would present significant audit difficulties. Although this situation present today with fair value disclosures for financial instruments and for hedging requirements of AS 39 and FAST Statement No. 33, the broader use of fair value measurements for all financial instruments in the primary financial statements would exacerbate the reliability and audit issues† explains Leister Wilson and Ernst Young in his article Fair Value and Measurement; Where the conflict lie. 3. Methodology The main research question, as outlined above, is â€Å"Does the measurement of fair value for financial assets of diversified holdings improve the earnings? To provide a consistent platform for assessing the impact from the measurement of fair value for financial assets, this study examines the diversified holdings which had been listed at Colombo Stock exchange. Diversified Holdings are of particular interest for several reasons. Firstly, the core business of the diversified holding companies is engaging in considerably large amount of investm ents compared to that of the companies listed under other sectors in Colombo Stock Exchange. Secondly, the focus on this study is on the Financial Information relating to the â€Å"company’ rather than the â€Å"group† because when taken as a group, the fair value impact of investments of companies might set off each other thus giving misleading results and conclusions. This study analyses the related information of four holding companies namely, John Keels Holdings PL, Carson Cumberland PL, Aitkin Spence PL and C T Holdings PL which represents 74% of the total market capitalization of diversified holdings listed in Colombo Stock Exchange as at 22nd November 2013. Refer appendix 01). Data for the study includes financial accounting information retrieved from the annual reports of the companies in the selected sample pertaining to the years 2012/13 and 2011/12 and non-financial data on the perception of the managers on the convergence, obtained in the form of open ended interviews with a set of limited questions. The variables used in this research paper to det ermine the effect of the earnings of the company as a result of convergence are earnings per share (PEPS) and return on investments (ROI). Data analysis for the study includes both quantitative and qualitative methods. A Comparative Analysis has been used to study quantitative data and a perception analysis and they were conducted to identify the perceptions of financial mangers regarding the measurement of fair value for financial assets. To pursue its overall research goal, the study is organized to address the following three interrelated research objectives. The first objective of the study is the examination of the change in accounting treatment and disclosure requirements due to the measurement of fair value for financial assets. For this purpose a disclosure analysis was conducted using the annual reports of the selected sample. Under this methodology, a comparison was carried out between the disclosures made in the annual reports of 2011/2012 and the disclosures made in 2012/2013 annual reports in order to ascertain the new disclosure and measurement requirements from the adoption of SLURS/ALAS. The second objective of the study is the examination of the impact of the change on key performance indicators (PEPS, ROI). The hypothesis selected for the study supports this objective is â€Å"The measurement of fair value for financial assets has increased ROI and PEPS of diversified holdings†. The methodologies used for the analysis are mean, variation and regression analysis. The approaches were carried out in this study to pursue the above designated objectives. As per the first time adoption of ALAS/SLURS, the companies were required to prepare conciliations to restate 2012 and 2011 financial statement figures in accordance with Sulfurs. The increase or decrease in fair value of financial assets due to adoption of Fires was obtained using these reconciliations. Then the delta of ROI and PEPS was calculated based on the change in fair value. Further, the mean and variation of such calculated ROI and PEPS was calculated using relevant formulas to identify the average impact on earnings due to the fair value measurement. Then a relationship between particular variables was obtained using regression analysis to identify the eat value of variable to test the hypothesis of the study which states that there is a positive impact on ROI and PEPS due to the measurement of fair value. Variables used in regression analysis are the value of financial assets before the convergence of with regard to financial assets were obtained from 2011/2012 annual reports, which had been measured under cost and they were analyses against the comparatives in 2012/2013 annual reports which have been restated as per the ALAS 39. As such, the outright change occurred as a result of the convergence to FIRS could be able to identify. The percentage difference between above two variables is used as X values of the regression graph and the resulted ROI and PEPS were taken to the Y axis. After conducting regression test we could identify beta values between the variables and the nature of relationship among them. The third objective of the study is to analyses manager’s perception regarding the measurement of fair value. To achieve this, a set of open ended interviews were conducted with manages to identify their views on the convergence. Here we have not tested any hypothesis nonetheless generalized their own views. 4. Analysis and Discussion 4. 1 Disclosure Analysis Adoptions of Sulfurs significantly broaden the presentation and disclosure requirement. From the convergence, it is expected to reduce the risk of wrong decision making and give more relevant information (Ryan, 2008). Based on the research carried out, it was identified that the quality of disclosure on financial assets has been improved. The financial statements prepared according to CLASS have not included any separate disclosures on financial assets, further the investments on financial assets have been recognized at cost and only the market value of the investments have been separately disclosed. In the examination of financial reports prepared according to the Sulfurs; after convergence to ALAS 39, it was evident that financial assets are disclosed separately and measured at fair value. The convergence requires disclosing definition of fair value, hierarchy in determining fair value, fair value used in initial and subsequent measurement, and also the fair value used in impairment testing of financial assets. At the circumstances where the fair value of financial assets recorded in the statement of financial position cannot be rived from active markets, the fair values have been determined using valuation techniques and these valuation techniques have been disclosed in the notes to the financial statements. If this is not feasible and a degree of Judgment is required in establishing fair values, the liquidity risk, credit risk and volatility have been disclosed as the basis for Judgments. 4. 2 Analysis of the impact of the change on the key performance indicators This analysis examines the impact of the change on key performance indicators, the Earnings per Share (PEPS) and Return on Investment (ROI). The ROI has been calculated using following formula and the calculations and are included in Appendix 01. ROI Earnings change due to convergence Total asset value as per ALAS transition to SLURS/ALAS. Mean of ROI has decreased by 1. 25% which revealed that the fair value measurement for financial asset has a negative impact on the earnings. The PEPS has been calculated using following formula: = Earnings change due to convergence PEPS Weighted average number of shares The mean value of PEPS has increased to 15. 18%. The increment of ROI is largely due to the increased PEPS of CT Holdings. CT holdings PEPS has increased by a significant amount due to the lower number of shares. PEPS of John Keels Holdings and Aitkin Spence have decreased and PEPS of Carson has increased by a negligible amount. Graphs for above discussed results are presented in Appendix 02. Graph 01 shows the relationship between the value of financial asset according to both ALAS and CLASS and the respective ROI. A trend line was obtained and the formula of the regression line was extracted. The beta value of the line is -10. The downward slope shows that there is a negative relationship between the earnings and the changes on air value measurement. Graph 02 shows the relationship between PEPS and the value of financial asset according to both CLASS and ALAS. The slope of the regression line was -6. Under this also, a negative impact was identified. 4. 3 Perception Analysis This was carried out in order to address the perception of key financial managerial persons of the companies in the selected sample regarding the adoption of fair value for financial assets. The conversion process of Sir Lankan Accounting Standards with International Financial Reporting Standards (FIRS) has given an opportunity to the UAPITA market to raise confidence of stakeholders and promote good accounting practices. But it’s human nature to dislike change, and most of the responses to the changes arising from the use of the new Standards have been negative. In some cases, despite a similar requirement being existent in the Sir Lankan Standards (Class) companies want to continue their past practices, not recognizing that accounting has also changed to keep pace with business and the environment. Therefore perception analysis has been carried out to get overall idea on organizations’ perception regarding fair value adoption and the results of the analysis has briefed below. Approximately one fourth of the interviewees were in the perception that accounting for financial instruments considered a challenge as companies will be required to identify such instruments. FIRS provides detailed guidance on recognition, measurement and disclosure requirements for financial instruments. It requires all financial instruments to be initially recognized at fair value, while some instruments are re-measured at fair value at each reporting date. This will result in increased volatility in the income statement and/or equity. Measuring at financial instruments at fair value is considered as cumbersome and external stakeholders and create awareness of the impact of adoption of fair value for financial assets. The rest of the interviewees claimed that the adoption of fair value in financial instruments has upgraded the quality of financial instruments to world class level. Suppliers, lenders, counter parties, customers, investor community and many other stake holders will give a premium for the best as they receive more reliable and up to date information through financial reports. . Conclusion The first objective of this study is to assess of the change in accounting treatment and disclosure requirements due to the measurement of Fair Value for Financial Assets. From the study performed, it could be identified that, quality of disclosure on financial assets under SLURS has improved after the convergence which in turn has increased the value of the financial statements. As per the second objective of this s tudy, the impact of convergence on the change of key performance indicators (PEPS, ROI) of selected companies was analyses. The hypothesis built up at the enhancement of the research is â€Å"The effect of adopting Fair value for Financial Assets has a positive impact on Key Performance Indicators†. Based on the results obtained from our research revealed that, the earnings have decreased due to the convergence to ALAS 39. This concludes that our hypothesis has rejected and null hypothesis has accepted as the conclusion. The final objective of the research was to obtain the perceptions of the convergence from the financial managers on the convergence to obtain an overall idea on the convergence of ALAS. How to cite Financial statements, Papers