Immediate environment Essay

The human condition presents us with unavoidable difficulties which, in turn, require us to make personal choices. The capacity to make a choice and its corresponding responsibilities render reflective thinking as constitutive of what it means to be a human being and what it means to be a Self. It is in this conscious activity of making a choice that the will makes itself manifest. In a sense, a choice is an expression of one’s will, of one’s subjectivity. For Kierkegaard (1999), this subjectivity constitutes the uniqueness of the individual’s existence. Kierkegaard provides us with an idea of how to approach the problem of existence, that is, by focusing our attention to the concrete individual who makes personal choices and acts out on these choices. He breaks away from the ancient Greeks’ extreme emphasis on rationality and objectivity and its general problems. This is evident in his critical appraisal of the Greek tragedy. He claims, â€Å"The reason is of course to be found in the fact that in the ancient world subjectivity was not fully conscious and reflective† (Kierkegaard, 1992, p. 142). He goes on to add, â€Å"Even though the individual moved freely, he still depended on substantial categories, on state, family, and destiny† (Kierkegaard, 1992, p. 142). This is another way of stating that even if the self can experience the state of freedom and in fact actualize this freedom by portraying its capacity to perform autonomous acts, the self continues to be affected by the factors in its immediate environment. Kierkegaard’s elaboration sheds light on the importance of authentic choice in terms of generating our conception of selfhood. In the case of the tragic hero, the fatalistic mindset of the ancient Greeks can bring serious doubts on the question regarding the authenticity of the tragic hero’s choices. Given that the individual cannot really divorce himself away from substantial categories, how can we establish that it is the individual who defines himself and not the other way around? Choice is an integral aspect of Kierkegaard’s gradual development of the Self. It is important to note that the development of the Self is gradual as it goes through certain stages where the quality of one’s existence is improved via an act of choice. This is to say that the individual and his conception of the Self ascend from one stage to another. Such ascension indicates that the individual is in the process of actualization. For Kierkegaard (1992), the aesthetic stage is a stage where one’s sense of the Self is governed by the sensual, impulses and emotions. This stage presents the individual with an illusion of freedom. In essence though, the aesthetic stage, although seemingly attractive, is in reality, destructive. He claims, â€Å"We said that every aesthetic life-view was despair; this was because it was built upon what may or may not be† (Kierkegaard, 1992, p. 525). These are the reasons as to why the aesthetic stage cannot lead to a progressive actualization of the individual. Apparently, it is also the attractiveness and the emptiness of the kind of life in the aesthetic stage which leads the individual to transcend sensual existence and ascend to the ethical stage. From reading Kierkegaard, it seems to me that the substantial differentiation between the aesthetic and the ethical person/stage rests on the is-ought distinction. Kierkegaard claims, â€Å"The aesthetic factor in a person is that by which he is immediately what he is; the ethical factor is that by which he becomes what he becomes† (1992, p. 492). The ethical person is, therefore, a person who subscribes to the demands of reason; and the ethical life is a life devoted to the pursuit of moral goodness. It is, however, important to note that Kierkegaard’s phrase â€Å"by which he becomes what he becomes† implies both commitment and choice on the part of the individual. The difference between Descartes and Kierkegaard is, at this point, very obvious. Descartes focuses on the grand problems of universal import, such as existence in its universal sense. Kierkegaard (1992), on the other hand, focuses on the concrete individual and his concrete existence. In the end, it can be said that the conception of the Self is a product of the concrete choices of the individual as they present themselves in the course of the individual’s existence. The actualization of one’s Self requires something more than choice, that is, action. Aside from action, something more is required, that is, committing oneself to the choice that he makes and his actions as a product of one’s rational deliberation. Reference Kierkegaard, S. (1992). Either/or: a fragment of life. London: Penguin.

Phl 458 Week 4 Individual Assignment Famous Thinkers Paper

Twentieth Century Thinkers PHL/458 Twentieth Century Thinkers The Twentieth Century, the year 1901, proved to be a time of change, brilliance, dedication, and new-found technology (2011). From quill pens to ink pens, horse-drawn carriages to gas powered engines, slavery and segregation of Blacks and Whites to the Civil Rights movement, and from handwriting on tablets to storing important information in a computer; the Twentieth Century made a tremendous amount of positive contributions to society.The contributions made in the Twentieth Century are often over-looked and taken for granted. Americans in particular have become somewhat spoiled with that is â€Å"just there. † What is forgotten and should often is; without the integrity and dedication within the creative minds of the Twentieth Century, the United States would be living as if it were still 1901 rather than 2012. Many individuals are responsible for the growth of this time. Two of the most influential, though each ha d a separate aspiration, are Martin Luther King and Bill Gates.Both men contributed a significant amount, and have gone down in history as individuals who changed the way the world worked personally, socially, and politically. Martin Luther King was one of the most influential civil rights activists and speakers of recent time. According to a Newsday article, King’s mission was to lead the world into a more accepting place with not only the Black American population but also other minority groups. The article also referred to King as, â€Å"Honored most for his heroic civil rights activism in the United States† as well as â€Å"a prophet of peace and justice in a world torn by war in Vietnam† (1992).Among his many accomplishments, Martin Luther King was a doctor, writer of five published books, a member of the executive committee of the National Association for the Advancement of Colored People (NAACP), president of the Southern Christian Leadership Conference, and at the age of 35 he was the youngest man to have received the Nobel Peace Prize (1964). The â€Å"I Have A Dream† speech given by Martin Luther King captivated the hearts of individuals supporting the Civil Rights cause. His solutions and ideas were implemented widely and had a huge mpact on rights among the White and Black America. In 1950 King, and the NAACP assisted in the â€Å"Brown v. Board of Education,† in Topeka, Kansas, which led to the acceptance of Black Americans in all White public schools (PBS, 2001). The thousands of marches and protests he led among the United States proved that one man can indeed make a difference. Bill Gates is also a man who made a difference in the Twentieth Century, though his passion in the beginning of his career came strictly from knowledge and intelligence.Gates is described by Who’s Who in the Twentieth Century as a â€Å"US businessman who co-founded Microsoft Corporation, which in the 1980s became the leading co mputer software producer. † In 2008, Microsoft was, according to this same source, accused of illegal activities, which led to Gates departure at Microsoft (Phillips, 2008). After Microsoft fell through for Gates, he advanced on to study philanthropy, which is a corporation or individual (s) donate to the goodwill of humanity. Bill Gates, still possessing ties with the Microsoft cooperation could do this combining his newfound wealth and his intelligence (Time Magazine, 2008).An article from Think Big Magazine quotes from Time, â€Å"For many years, Microsoft has used corporate philanthropy to bring technology to people who can't get it otherwise, donating more than $3 billion in cash and software to try to bridge the digital divide† (2008). Martin Luther King and Bill Gates made different, yet important contributions to society. King â€Å"had a dream,† that combined with intelligence and persistence, helped the United States become more accepting toward minorit y groups. Without his determination, America may not have voted in the first Black president.Bill Gates had a dream as well; however, with his wealth Gates dreams could come true slightly faster than Kings. Gates dream, though it began with computer technology, microchips, and corporate ladder climbing; ended with wealth. Without his innovative approach, technology would not have reached the levels on intensity that it has and continue to do over the years, but the goodwill Gates has done for humanity is very noble. Both men brought a completely different level of critical thinking into the world than the other, which could make comparing and critiquing their work, for some individuals, quite difficult.Martin Luther King and Bill Gates, though from the outside looking in may be individuals who had different agendas, have both made a huge impact on society. The courage Martin Luther King had to stand up for his fellow Black American citizens and is comparable to the strength that Bil l Gates has to rise above his initial failure and change himself to better mankind. Both men have offered the Twentieth Century hope for future generations. For an individual to critique the work of either of these men without having put forth any great effort themselves, some may believe is just ignorance and close-mindedness.In a perfect â€Å"dream† world, Martin Luther King and Bill Gates would have collaborated and combined their efforts to achieve a better world. Together their efforts could have been impossible and even more life changing than their work was as individuals. With the wealth of Bill Gates, Martin Luther King may not have had to fight such a battle for freedom, and with the genuine initial compassion as Martin Luther King, Bill Gates may have realized firsthand that his true passion lies within helping humanity.Unfortunately, the time was not meant for them to work as one; however there is hope that future generations will be able to look past White and B lack, wealth and poverty, and combine forces to contribute similar, selfless traits just as King and Gates were able to do as individuals. References http://ehistory. osu. edu/world/TimeLineDisplay. cfm? Era_id=16 This Is Not Just': A Revolution Of Values on the Jericho Road: [CITY Edition] Newsday [Long Island, N. Y] 20 Jan 1992: 58. â€Å"Martin Luther King – Biography†. Nobelprize. rg. October 31, 2011 http://www. nobelprize. org/nobel_prizes/peace/laureates/1964/king-bio. html http://www. nobelprize. org/nobel_prizes/peace/laureates/1964/king-bio. html http://www. pbs. org/kcet/publicschool/innovators/brown. html â€Å"Gates, Bill†Ã‚  World Encyclopedia. Philip's, 2008. Oxford Reference Online. Oxford University Press. Apollo Group. October 31, 2011 http://www. thinkbigmagazine. com/mindset/223-billgates-big-thinker http://topics. nytimes. com/top/reference/timestopics/people/g/bill_gates/index. html

Analyzing The Moral Panic Of Media Media Essay

Analyzing The Moral Panic Of Media Media Essay Thompson(1998) describes 5 key elements in a moral panic. It is something or someone who is defined as a threat to values and interests; the threat is depicted in an easily recognisable form by the media, with use of aspects such as Exaggeration, distortion, prediction and symbolisation. This then causes a rapid build up of public concern. Newspaper coverage and news broadcasts are commonly known to exaggerate issues in society which then encourage the public to react timorous to the concerns. Lastly, moral panics are continuously used to result in; a response from the authorities or opinion-makers. Thus, this included changes made evident from law enforcement, the councils and general charity organisations. The final element is that panic recedes or results in social changes. There are many issues that are often subject to moral panics such as Youth Crime/Gun Crime, Binge Drinking, child abuse, sex and violent behaviour, drug abuse, paedophilia, the law and asylum seekers and immig ration policy. A moral panic can be defined in several ways, one definition is a kind of short-hand for public hysteria, by definition irrational, and is almost always held to be indicative of someone elses behaviour rather than our own (Critcher, 2003). The media directs its judgments and perspectives at members of society that are classed as unacceptable or deviant. In his book Moral Panics and the Media, Chas Critcher explains that Moral panics involve a  ¿Ã‚ ½heightened level of concern over the behaviour of a certain group or category and the consequences that the behaviour presumably cause for the rest of society(Critcher,2003,pg 23). A moral panic must be manifested in concrete ways in other words there must be a public commentary in the form of media; such as newspaper coverage and news broadcasts. In relation to Thompsons description the media then proposes legislation and social movement activity. The media is acting as a voice for the public; some may argue that it offe rs biased/distorted views of issues which therefore cause a moral panic. Conversely, it can also be argued that the media plays a crucial role in establishing a moral panic as a way of creating awareness to the public; thus without media involvement this is not possible. A key subject that is continuously making heavy appearances in tabloid newspapers and news broadcasts daily; is Gun/Knife crime which is commonly affiliated with youth culture/youth gangs. To understand how Thompsons, Critchers and other theorists concept of moral panic works, analysis of media coverage is critical. The media has developed and distorted representations of British youth for a long time, and certain coverage in British cinema, documentaries, press coverage and broadcasting have made it evident that the representation of  ¿Ã‚ ½youth ¿Ã‚ ½ is seen as a threat to many. However the coverage differentiates from different forms of media. The coverage of moral panics in broadcasting differs to press; tel evision news broadcasts, are described as unbiased and therefore have a minor affect on moral panics as the impact might have not been on such a large scale. However in major moral panics they tend to have the same large amount of coverage on daily.

Essay 3 You choose topic Example | Topics and Well Written Essays - 750 words

3 You choose topic - Essay Example Terrorism must be defined in concrete terms enough to understand when it happens and to ensure that the public, media, and governments are not excluding states and organizations that accept, promote, support, and conduct some forms of terrorism. Terrorism and insurgency are not the same. Insurgency may refer to acts where groups or organizations are resisting occupying forces, colonizers, and usurpers, as well as constituted authority (Taskhiri). Insurgents can also claim that they are fighting a â€Å"lawful war† through tactics that international law will consider as acceptable and not related to terrorism (Libaw). An example would be a local insurgency group that attacks or defends itself from military operations. Terrorism, on the opposite, does not play by international rules. Yonah Alexander, director of the Institute for Studies in International Terrorism at the State University of New York, differentiates terrorism from insurgency and guerilla warfare. He states: â€Å"Terrorists are not insurgents, not guerrillas†¦Terrorists are beyond all norms. They dont recognize any laws† (Libaw). Terrorism does not have legitimacy that insurgency may have. Both could have political motivations, but terrorism does not respect international laws and norms regarding warfare. Not all militant organizations are involved in terrorism too, especially those that conduct social works or have legal national organizations fronts. Zohar Kampf explores the media’s use of terrorism. It notes that the Washington Post differentiates militants with a social cause from terrorists without one. It calls â€Å"Palestinian Hamas group ‘militants’ and members of al Qaeda ‘terrorists’† (Kampf 6). The Washington Post defends that Hamas performs social work and is driven by territorial and national sentiments, while â€Å"al Qaeda exists only as a terrorist

Critical Book Review - Predictably Irrational - Dan Ariely (2008 or Essay

Critical Book Review - Predictably Irrational - Dan Ariely (2008 or 2009 edn) - Essay Example However, this is not always the case. The book discusses that how cognitive psychology influences the ability of an individual to assess the pros and cons of a given economic situation. Behavioural economics being the focus, the book also develops an interdisciplinary approach and topics such as finance, market and management are explored from time to time. The book has been written by Dan Ariely. He is an Israeli – American professor of behavioural economics and psychology. Ariely is currently appointed as a professor in the Duke University, Department of Economics. He is also a Senior Fellow at the Kenan Institute of the same university. (Duke University, 2010) He has a strong grip of psychology and behavioural economics and hence he is better able to analyze people. His background suggests he has intercultural exposure as he has been brought up in Israel and now he works in USA. I think this helps him to develop a deeper insight of the people’s behaviour. Dan Ariely spent his early life in Israel. As a native Israeli, Ariely was engaged in military service when he was eighteen years old. While at service, a magnesium flare explosion left him severely injured. He had 3rd degree burns almost all over his body, and he had to remain in hospital bed for a long time. During this period of his life, Ariely began to reflect on human behaviour. For example, he wondered why the nurses removed his bandages in the way they did. Were they able to behave according to their intention to relieve him? If not, why? He also noted the behaviour of the other patients around him. It is from here Ariely started his research on irrational behaviour of individuals. The book is well structured and planned. It has thirteen chapters. Some chapters have impressive titles like ‘Power of Price (Why a 50-Cent Aspirin Can Do What a Penny Aspirin Can’t?)’ (Ariely, 2009: p. 173) and ‘The Effect of Expectations (Why the Mind Gets What It Expects?)â€℠¢ (Ariely, 2009: p. 155). These sorts of topics are certainly thought provoking. As the reader looks at the outline of the book, his or her curiosity is increased. The sections in each of Ariely’s chapters tell a story, describe it well and conduct an experiment. Finally, at the end of every chapter, Ariely analyzes the inferences and develops postulates on how the results obtained so far can change a person’s economic behaviour. In the book, the writer has not merely criticized classical economics. He has expressed his concern about behavioural irrationalities too. In the context of the books describing anomalies and irrationalities, there is â€Å"a growing fan base within disciplines outside of economics† (McKenzie, 2009: p. 32). Ariely respects the readers from this fan base and he is tireless to continuously explain his economic views so that the readers from non-economics background can also understand the key concepts. The basic idea of the book (as we fi nd in its 2008 ed. too) delivers a strong blow to the very concept that we can operate a system on the basis of the assumptions that people will always act according to the rational calculus. Cognitive inconsistencies are real factors, and they should be analyzed and reflected on by the academia, government, corporations and policy makers. In practice, economic strategies are actually directed to appeal to emotion, not rational calculus (Thomas, 2008). Further, as reviewed by Doctorow (2010), â€Å"

Mamie Mannehs Arrest Case Study Example | Topics and Well Written Essays - 1000 words

Mamie Mannehs Arrest - Case Study Example Fish and Wildlife Agency has a duty to protect wild animals so that they are not endangered or made extinct and have arrested Manneh on charges of smuggling monkey meat. Her arrest may be in violation of her first amendment right to freedom of religion and the action of the federal agency amounts to a prohibition of that right. Moreover, under the Fourteenth Amendment’s, equal protection must be provided to all citizens, therefore protection must be provided to Manneh’s religious practices in the same manner that others’ religious rights and practices are respected. A strict scrutiny test will be applied by the Courts in assessing violations of fundamental constitutional rights and the right to freedom of religion is one such constitutional right. Over and above this, Manneh also belongs to a minority race which will further invoke the strict scrutiny doctrine. It may, however, be possible for the federal Agency to demonstrate a compelling state interest in this matter, since the preservation of wildlife and the containment of sources of diseases such as HIV and SARS may be adequate justification for their action in curtailing a harmful religious practice. DiMaggio could be charged under the provisions of the criminal law of battery because he has hit and threatened his girlfriend. He can also be charged for aggravated assault for slapping her several times and hurting her. He will also be guilty of homicidal violence and intent for his actions in almost burning his girlfriend’s face and threatening to shove the burning lighter down her throat.

The Brand Identity Worksheet Essay Example | Topics and Well Written Essays - 1250 words

The Brand Identity Worksheet - Essay Example Excellence in craftsmanship Durability Difference in design from other brands Relevant with changing trends Excellence, Perfection and Exclusivity (Rolex.com, 2012,p3) Luxury Items and Luxury watches Pioneers of perpetual self winding springs, pioneers of the oyster shell waterproof technology, the first company to be Kew ‘A’ certified. (Rolex.com, 2012,p3)They are masters of perfection in watch works. Perfection, durability, accuracy, precision, world class customer support, prestige and recognition. (Rolex.com, 2012,p3) Class, Social status, Jazzy style statement, Affluent life style, brand-conscious The brand uses authoritative language in that they are the masters of perfection and the first in the business to make wrist watches that achieved impeccable perfection Be specific The text is in white against a green background with a crown in golden colour. Visual style is old-school, aristocratic and symbolic of something which is an antique. Visual style is monarchic, commanding, clear and distinct A crown for every achievement Eric Clapton, Vijay Amritraj - the ambassadors for Rolex.

Commodity Essay Example | Topics and Well Written Essays - 500 words

Commodity - Essay Example Since 2007, according to Park (p8), milk prices have been on the decline, which has been a welcome development for milk consumers but a bad sign for the economy and a caution signal for a potential slowdown. Prices started going down during the 2002-03 and 2009 recessions, but later went up in 2001, 2004, 2007, and last year. However, in recent times, the prices of milk have been slowly and gradually declining since arriving at a historical peak in September 2011, going down to nearly 4% at the retail level and almost 25% of late at the distributer level (Park 9). Currently, the price of one gallon of milk is $3.86, which is still high by historical standards, but they will definitely go down as the demand also goes down (Catlette & Hadden, 261). Between March and April 2012, the milk future contract has gone up by 6%, but it is expected to go down because of a milk cow head that s larger than expected. A domestic economy that is sluggish is not always good for milk prices, so the gradual decline of the price from 2007 to date is a warning sign that the national economy is on shaky ground. Currently, milk products exports are estimated at 13% of production (Catlette & Hadden, 262), meaning that the low prices may be assign of a reduced demand for milk and its products n the global market. In spite of the maturity of the global market for the consumption of milk and its products, it has continued to grow both in terms of the retail volume and in terms of its value from 2007 to date. Milk consumption rose in emerging markets, giving support to worldwide volumes, as more wealthy consumers moved from consuming unprocessed milk to one that is processed, including milk products. In the mean time, the growth in real time retail value that is stronger has risen from a combination of higher costs of producing milk and an increase in demand for milk

Business-Level and Corporate-Level Strategies Assignment - 3

Business-Level and Corporate-Level Strategies - Assignment Example According to the research findings there are a number of marketing and branding strategies followed by Tesco. The retail giant provides various schemes to customers with the motive of improving the quality of customer service. The schemes such as, First Class Service Initiative and Loyalty Card, place greater emphasis on the customer delight compared to customer services. These are the finest customer retention strategies utilized by the company. Giving personalized services in a cost effective manner is the key motive of Tesco in order to attract more consumers. Besides that, Tesco has launched a number of magazines to draw the customers’ attention towards the products offered. The magazines published had a unique combination of advertisements and articles related to the offerings. These also served as a means of distributing the promotional coupons.As the paper discusses  the corporate level strategy that is implemented by the Tesco management involves diversification, exp ansion, own brand food promotion, regular technological up-gradation, healthy supplier relation and stakeholder satisfaction.  Tesco has invested in a number of existing stores so as to render those more competitive and modify them as per the customers’ changing expectations. The United Kingdom (UK) based company wants to further expand the business and product lines so as to retain the competitive edge.  Tesco boasts of the guaranteed low prices for quality offerings made to all consumers.

Project Management Essay Example | Topics and Well Written Essays - 4000 words - 3

Project Management - Essay Example roject manager,  £75 per hour for managerial staff,  £65 per hour for technical specialists, $55 per hour for senior development staff and  £45 per hour for development staff. The total project duration, as per Appendix B, is from 10th January of year 1 to 21st April of Year 2, which is a total of 101 days or approximately 65 weeks. The project Manager has to be paid for the entire duration of the project, hence amount payable to project manager for working 37 hours per week for 65 weeks amounts to  £2,28,475. Managerial staff are likely to be paid during the analysis and workshops section of every phase. As per Appendix B, this segment lasts for 102 days in Phase 1, 82 days in Phase 2 and 67 days during Phase 3. This amounts to a total of 251 days or approximately 35 weeks. The daily wages payable for 4 members of managerial staff for a 37 hour week works out to a maximum of  £3,88,500. The development segment for phase 1 is 102 days, phase 2 is 93 days, phase 3 is 55 days, bringing it to a total of 250 days or approximately 35 weeks. Senior development staff are likely to be used for this stage of the project. An estimation of maximum possible costs for six senior developmental staff working a 37 hour week works out to  £4,27,350. The testing and training stage of the project would be where technicians are working, and this is 61 days during phase 1, 30 days during phase 2 and 14 days during phase 3, i.e., a total of 105 days or approximately 15 weeks or  £1,44,300. The deployment and handover stages are likely to be carried out by the development staff and the duration of these stages are 18 days for phase 1 and six days each for phases 2 and 3 respectively; i.e., a total of 24 days or approximately 3 weeks. For 10 members being paid  £45 per hour for a 37 hour working week, the total amount works out to  £4,99,500. Also to be factored in are the costs of hardware procurement and development, which have been estimated by Stuart Dickson as being about

Elements of Art in the Reproduction of the Blue Bird Essay Example for Free

Elements of Art in the Reproduction of the Blue Bird Essay Reproduction of the Blue Bird fresco, ca. 1700-1525 B.C. Watercolor on paper. Metropolitan Museum of Art, New York. Line: For this assignment, I chose the Reproduction of the Blue Bird fresco. This is a very interesting piece. The very light, almost fragile lines, combined with the watercolor medium, give this piece a very delicate appearance. The watercolor medium allows much of the lightness of the paper underneath to reflect through the colors to give the painting an overall lustrous appearance. Most of these lines seem to bend and sway, creating movement toward the blue bird, making the bird itself the focal point of this piece. Color: While the painter did not seem interested in using a lot of different hues in this painting, it was painted with values ranging from pure white to medium values of grey. If you notice, the red hue used is much less saturated, making it a darker tone than the more saturated, more pure blue hue of the bird and the nearby flowers. Texture: The overall physical texture of the painting, I imagine, is very smooth to the touch because it is a watercolor painting. However, texture can be simulated through the use of line as it was done here. The stylized, curving lines near the bottom of the painting indicate a rocky coastline. They imply texture. Texture doesnt seem to be something that the painter was overly concerned with making part of their work. Shape: Many of the shapes surrounding the focal point are left implied. The painter seemed to want to keep the attention focused on the blue bird and thus, did not fill these shapes with color or detail. The shapes that were given full form were done so with curved, more organic lines rather than sharp, angular lines associated with more geometric shapes. Form: This painting takes the form of a fresco, as it was originally part of a large series of panels that covered a large wall. Since this is a watercolor painting rather than a sculpture, the forms are illusionistic. They cannot be viewed from all angles and have no actual measurable depth and volume. Space: Much like texture, Space does not appear to have been a major concern to the painter. The overlapping forms do indicate a progression of space; however, there is little else to create the illusion of depth.

Exploring Cultural Competencies Essay Example for Free

Exploring Cultural Competencies Essay Being culturally competent of a student’s culture is essential for school counselors within a diverse population. In order for a school counselor to be culturally competent, it is essential for them to be aware of three major ideas: know yourself, know the student, and know the technique. Within these three competencies there are common themes that are utilized throughout each. Beliefs and attitudes, knowledge, and skills are all indispensable within the context of school counseling. Throughout the evolution of school counseling, these concepts have been consistent with multicultural counseling. However, based on recent research counselors are developing reason to believe that it is also imperative to explore spirituality as one of the competencies. These multicultural counseling competencies as well as spirituality will all be explored within this paper in regards to how school counselors (and myself, as a school counselor in training) can best counsel and work through the diverse issues of their students. The competencies being addressed can be further explored in Operationalization of the Multicultural Counseling Competencies (Arredondo, et al., 1996). Counselor Awareness of Own Cultural Values and Biases In order for a school counselor to be effective within this role, they must know their own cultural values and biases that they will be carrying with them throughout their professional journey. By self reflecting on their own attitudes and beliefs, knowledge, and skills a school counselor will help a school counselor to become more self aware of what these values and biases are within their life. Self-awareness is crucial when working with a diverse culture of students as a school counselor. Attitudes and beliefs are consistent across all cultures and generations, regardless of where they are at in their life-span development. Therefore, school counselors also carry their own attitudes and beliefs. Since many school counselors work with diverse student populations, they should learn more about their own attitudes and beliefs and how they are expressed in their life. This is an important standard because students’ ethics, thinking, and perspectives are influenced by their own attitudes and beliefs (Wolf, 2004). It’s common for a school counselor to not be bothered when they are working with students who have similar cultural backgrounds of their own. However, a potential challenge presents itself when school counselors assist students from different cultures, ethnicities, and/or spiritualties (Wolf, 2004). A school counselor must be able to acknowledge their own limits of their own multicultural competencies and expertise, as well as understand when they are beginning to feel discomfort with the differences that will come out between themselves and their students. Along with attitudes and beliefs comes the need for a school counselor to retain knowledge about their own culture. There is specific information within the school counselor’s culture and heritage that can both personally and professionally affect their ability and effectiveness throughout the counseling process. A significant challenge is for school counselors to acquire an understanding and knowledge of racial/ethnic identity development with their own cultural history and then apply that knowledge to students issues and concerns (Holcomb-McCoy, 2004). This allows counselors to acknowledge how their own culture has suffered or maybe even benefited from the cultural racisms throughout history. In order for school counselors to continue to practice cultural competency in counseling, they must maintain the skills and education as this multi-cultural world continues to change. It is essential for school counselors to continue to seek consultation, further training and education, as well as refer students to other mental health counselors (outside of the school system) that could better work with their culture. According to the ethical standards for the school counseling profession (ASCA, 2004) counselors need to be proficient in working with students from diverse backgrounds and within a multicultural framework that supports the cultural contexts in which today’s students develop (Moore-Thomas Day-Vines, 2008). Ethically it is essential for counselors to maintain these skills in order to better serve their students. Counselor Awareness of Client’s Worldview School counselors must be aware of negative and positive emotional reactions that are put off towards students, because this is significant towards the counseling relationship with the student. If a counselor chooses to share their own attitudes and beliefs with a student, it is important for the counselor to remember that they are willing to share those beliefs in a non-judgmental and pushy fashion (Wolf, 2004). Culturally skilled counselors must be aware of their own biases and stereotypes that they hold towards other racial and ethnic minority groups. These preconceived notions need to be addressed so that they are not being outwardly communicated (verbally or nonverbally) to a student that could potentially hinder the counselor-student relationship (Curry, 2010). How the client receives a counselors nonverbal social queues can seriously affect the relationship. In order for school counselors to continue to maintain a positive relationship with a student of a different cultural background than their own, they must obtain the knowledge necessary to do so. Part of that knowledge involves possessing specific knowledge that is strongly linked to understanding the minority identity development that is available from different pieces of literature. School counselors need to be prepared to do additional research regarding different cultures in order to better understand the students they are working with. Along with knowledge, school counselors must also have the skills necessary that will enrich the counseling experience for the student. The following question must always be asked, how can counselors become more actively involved outside of the school system within the minority cultures that they are working with? School counselors can play a major role in the empowerment of ethnic minority families and communities by taking a leadership role in developing school-family-community partnerships (Holcomb-McCoy, 2004). School counselors are not only advocates for mental health and education within the school system, but they are also advocates within the community as well, and their community involvement with diverse cultures is a practical way of obtaining the knowledge needed to work with those students. Culturally Appropriate Intervention Strategies While keeping the other two competencies in mind counselors must consider how they can apply those to the different intervention strategies needed within the context of school counseling. Attitudes and beliefs that a school counselor must have in order to be culturally skilled must reflect a level of value and respect for the student. In some situations, when working with clients from a different culture, there might be a language barrier; therefore counselors must value the ability to reach the student with their language needs. If there is a language barrier within a counseling setting, a counselor must be open to either offering a translator (while maintaining confidentiality) or referring the student to a different counselor or mental health practice that can better serve their needs (Holcomb-McCoy, 2004). Culturally competent counselors have a clear and unambiguous understanding of the generic characteristics of counseling and therapy and how they may clash with the diverse values of various backgrounds. School counselors must consider if there are any institutional barriers that might prevent a student from coming to them for help. If there are any circumstance that would hinder a student from seeing a school counselor, then that needs to be addressed by the administration and see that counseling can still be offered within the school system for the student (Ponterotto, Alexander, Grieger, 1995). It is essential that a counselor have the knowledge of the interventions strategies and techniques to use in order to best work with the multicultural students of the school. School counselors must be able to not only have the attitude and knowledge to work with a diverse population, but they also must have the skills. Skilled school counselors are not above seeking the needed additional trainings, education, and guidance that will enable them to better utilize their skills and techniques when working with diverse clients. The use of theories and techniques within school counseling is essential because of how diverse the students may be, and because of the development stage the students will be in (Ponterotto, et al., 1995). Competencies Applied to an African American Adolescent Appropriate counseling for African American adolescents requires the professional school counselor to carefully consider the discussed competencies. While incorporating many of these, the following case study was conducted when working with an 11-year-old African American student; child’s name in this assessment will be Jane Doe (Moore-Thomas Day-Vines, 2008). Jane Doe is in the sixth grade, and has experienced many behavioral difficulties, however she is not considered a special needs student. Throughout the years, all of Jane’s teachers have reported their concerns of her disruptive behavior. Jane’s mother was concerned about her daughter’s behavior and decided to see the school counselor about what the next step might be, so that it won’t begin to interfere with her academic performance. Jane’s mother reported to the counselor that Jane never had disruptive behavior at home or even at any of their church functions, and so she was surprised that this behavior was occurring within the school day. After meeting with Jane’s mother, the counselor reflected on meeting and decided to explore more information about the community that Jane was living in, as well as the church community that her and her mother were involved in. The counselor was not familiar with their church because it was a different cu lture and religious belief than her own. She began her research online, checking out the church website, and then on her way home from school that afternoon she drove through Jane’s neighborhood. The counselor found that the neighborhood was a lower to middle class neighborhood, and the church a protestant-Baptist church that was only about two blocks from Jane’s address. After the counselor’s research, it was decided that the best behavior plan to start with Jane would be to develop a school-home-community intervention plan that recognized the family’s values, and allowed Jane to express those values not only at home and at church but also throughout the school day. Rather than ignoring Jane’s spiritual and cultural identity, the counselor allowed Jane to embrace it as part of her cultural identity as a central key to her cognitive and academic development. In this case study, the counselor illustrates a professional example of how to best incorporate the multicultural counseling competencies within the school system. First the counselor understands the importance of knowing her own culture and how it is different than Jane’s and therefore, she needs to be sure to not reflect her own biases onto Jane or her mother. The counselor utilized her skills to find a technique that would work best for Jane and Jane’s mother in order to develop change within Jane’s behavior at school. Finally, the counselor worked to conduct research and learned more about Jane’s home, the community she lives in, and specifically her spirituality. Spirituality Spirituality is not a consideration of the multicultural counseling competencies that were addressed in this paper; however after the previous case study and further research it may be culturally incompetent if a counselor does not include a student’s spirituality. In some cultures spirituality plays a vital role in an individual’s culture, values, and beliefs, so to not consider it within counseling could potentially be detrimental to the student’s counseling experience. When considering a student’s spirituality it is essential for a counselor to be aware of not only their own spirituality but also the ethical and legal implications of talking about spirituality within the school system. Ethically, the American School Counselors Association writes in the preamble of the Code of Ethics that school counselors are willing and able to talk to all students regardless of the student’s spiritual beliefs (ASCA, 2010). However, legally the counselor must abide by the First Amendment of the Constitution, the separation of church and state. So, how are school counselors supposed to ethically work with the client’s spiritual needs, but also legal abide by the law that was written to protect the citizens’ freedoms? Very carefully. Spirituality is already a taboo subject within the school system because the first amendment, therefore it is suggested that a school counselor only brings up spirituality if the student approaches the topic first (Wolf, 2004). Working with diverse cultures, spirituality will inevitably come up, either directly or indirectly. However, when they do present themselves within the school counseling setting it is unethical for the school counselor to advocate for their own personal spiritual beliefs. This is not only a constitutional issue, but also a professional and ethical issue (Wolf, 2004). Spirituality is a new found essential when maintaining cultural competencies within counseling. Incorporating spirituality into therapy and interactions with the student will help the student to better focus their own emotional human needs on the spiritual side of their culture. And when this is practiced appropriately, it may help enhance the student-counselor relationship with a foundation built on trust, because of how personal spirituality can be to some cultures. The Importance of Self awareness Self-awareness is the most important aspect that a school counselor (or even mental health counselor, for that matter) can have before entering into the world of counseling, especially within the school system. Without a counselor’s self-awareness of their own cultural background then they will not be able to know when their own personal biases are being expounded upon the student. A counselor needs to know what cultures or groups of people they would have the most difficult time counseling, and why they would have a difficult time counseling those individuals. If there is a specific group of people that the counselor is not comfortable working with, then it would be encouraged that the counselor takes action to work through those biases and develop more competencies with that culture. However, if a counselor is unable to do this, then the counselor should consider referring those students to a different school counselor or even an outside mental health professional. If at any point a student walks through the door of a school counselors office, and the counselor is aware that they are not able to hold their own biases back about the student’s culture, then the counselor needs refer the student to another professional. Otherwise the emotional security and stability of the student’s well-being could potentially be at stake if the counselor helping them is not willing to budge from their own biases. Exploring a Personal Touch in Cultural Competencies Throughout the semester, in this class specifically, I have been able to grasp a better understanding of what cultures I may have a difficult time working with as a school counselor. I did not realize it before, however my self-awareness has helped me to acknowledge that I would have an incredibly difficult time working with the Muslim population. I realize that I feel this way because of some different personal experiences that my family has experienced with this culture, as well as how some Muslim cultures (or countries specifically in the Middle East) treat women. I do not think it’s fair for a woman to be forced into wearing a super black, super thick, and super huge garment that covers their entire body, with the exception of her eyes. I do not think that it’s fair for a woman to be forced into a marriage with a man she doesn’t love, and then lose all of her rights, making her ability to leave the marriage not an option at all. In some Muslim countries woman have been forced into oppression. My mother’s sister (Aunt Julie) was a missionary for several years in different countries of the Middle East. At one point in her mission she was placed in Bahrain for a six-month commitment. While she was there it was Bahrain law for all woman to dress in garments and cloth that would cover their entire body, with the exception of their eyes. At one point in Aunt Julie’s mission, a body part (that wasn’t her eyes) was exposed in public accidently, and she was taken into custody for what would be considered indecent exposure here in the United States. She was in prison for several months, and eventually the United States Embassy of Bahrain was able to rescue her from the persecution, and she came home. That experience really shook up my family, and I believe that it’s because of that situation that I am not completely comfortable about Muslim men in particular. Therefore, I think I would have a really difficult time counseling with that population, because I would not be able to completely apply all of the cultural competencies. Out of all the competencies, I believe that my strength would certainly fall into the realm of knowledge, and desire to learn more about specific cultures that I will be working with. I have a strong passion and desire to learn, especially when it comes to how I can better communicate and relate to people. However, a weakness that I would be forced to work through amongst all of the competencies would be techniques to use. At this time, I feel this way because I don’t feel like I have enough practice and experience using the techniques I have already learned. I also think that I consider this a weakness, because I’m not sure what techniques work best with different cultures. With time and experience I hope to have a better understanding of how different techniques work better with some cultures than others. I think that the most important thing I have learned beyond the facts in the text and theoretical research would certainly be what I have learned through class discussion this semester, the importance of self-awareness. Self-awareness for a counselor is not something you can read about in a book or a journal. You can’t discover your self-awareness by visiting the library or getting on EBSCO-host. You have to learn it through getting to know yourself. Self-awareness can be discovered through talking to classmates about their beliefs, your beliefs, what culture says about the different things in this world, and searching our hearts to see what we believe. The only way we can become completely competent for who we can counsel is by allowing ourselves to discover the self-awareness we have inside of us; by not avoiding any issues or biases we may have, but instead working through those, and allowing our hearts to be transformed to accept and work with all people, however diverse t hey may be. References American School Counselor Association. (2010). Ethical standards for school counselors. Retrieved November 19, 2011, from http://www.schoolcounselor.org/files/ethical Arrendondo, P., Toporek, M. S., Brown, S., Jones, J., Locke, D. C., Sanchez, J., Stadler, H. (1996). Operationalization of the Multicultural Counseling Competencies. AMCD: Alexandria, Virginia. Curry, J.R. (2010). Addressing the spiritual needs of african american students: Implications for school counselors. The Journal of Negro Education, 79 (3), 405-415. Holcomb-McCoy, C. (2004). Assessing the multicultural competence of school counselors: A checklist. Professional School Counseling, 7(3), 178-183. Moore-Thomas, C., Day-Vines, N.L. (2008). Culturally competent counseling for religious and spiritual african american adolescents. Professional School Counseling, 11, 159-165. Ponterotto, J. G., Alexander, C. M., Grieger, I. (1995). A multicultural competency checklist for counseling training programs. Journal of Multi cultural Counseling Development, 23(1), 11-20. Wolf, J.T. (2004). Teach, but don’t preach: Practical guidelines for addressing spiritual concerns of students. Professional School Counseling, 7 (5), 363-366.

The European Convention on Human Rights in Irish Law

The European Convention on Human Rights in Irish Law What is the status of the European Convention on Human Rights in Irish law? Does it differ from the status given to other international human rights treaties to which the State is a party? Cite relevant case law and academic commentary in support of your answer. Note: in your essay you should explain how the Convention operates in Irish law at a domestic and international level and examine to what extent, if any, Convention rights have been successfully invoked by claimants before the Irish courts. In 2003, the Irish parliament, the Oireachtas, passed the European Convention of Human Rights Act (ECHR). This act is in line with the Irish Constitution and domestic laws, as it prohibits particular government bodies from behaving in an unlawful manner that can interfere with any of the ECHR rights. The act demands that every organ of the State should perform its functions in a manner compatible with the States obligations under the Convention provisions. It also grants the Irish courts permission to hear any arguments about the ECHR in cases ahead them. The effect this act has is that it requires the Irish judiciary system to construe Irish legislation in a fashion that is in accordance with the European Convention of Human Rights (ECHR). The purpose of the act is to guarantee that Irish law develops in a manner that will honour the personal rights and freedoms set down by the ECHR. The European Convention of Human Rights Act 2003, does not incorporate the ECHR rights into domestic Irish law, per say. The reason being that majority of the rights set out in the ECHR, have been available to the citizens of Ireland since the establishment of the 1937 Constitution. The ECHR sets out the minimum standard for the rights and allows each member state leeway to decide whether or not they want to raise that standard to a more stricter one in their individual countries. When making any decision regarding rights from the ECHR, the 2003 act requires the Irish judiciary to take judicial notice of provisions and decisions from the Convention. When dealing with proceedings related to the Convention, it is essential for the Irish courts to take due account of the principles laid down by those declarations, decisions, advisory opinions, opinions and judgments made by other jurisdictions that also operate with the ECHR. This means that ECHR judgements do not have any precedence on Irish courts when dealing with ECHR issues. In Foy v An, tà rdClà ¡raitheoir[1], McKechnie J. Clearly set out the status the Convention has in Ireland. He stated that: It is a misleading metaphor to say that the Convention was incorporated into domestic law. It was not. The rights contained in the Convention are now part of Irish law. They are so by reason of the Act of 2003. That is their source. Not the Convention. So it is only correct to say, as understood in this way, that the Convention forms part of our law. In the Supreme Court case, McD v L[2], the same view point was echoed by Murray CJ, in which he stated: Even though the contracting parties undertake to protect convention rights by national measures, the Convention does not purport to be directly applicable in the national legal systems of the high contracting parties. Nor does the Convention require those parties to incorporate the provisions of the Convention as part of its domestic law. So far as the Convention is concerned it is a matter for each contracting party to fulfil its obligations within the framework of its own constitution and laws. The Convention does not seek to harmonise the laws of the contracting states but seeks to achieve a minimum level of protection of the rights specified in the Convention leaving the states concerned to adopt a higher level of protection should they choose to do so. Once an interference with Convention rights is shown, it is for the State to bring itself within the limitations proscribed. Central to the ECtHR determination of rights claims will be the proportionality of the measures introduced by the Contracting State. Limitations to Convention rights are construed narrowly. 18 The Convention provides an important basis for protecting the rights of all persons in a State. While the rights protected in the Charter 19 are only addressed to the institutions, bodies and offices of the European Union, and to EU Member States when implementing EU law20 , there is no such limitation in the Convention. Everybody within the jurisdiction of a Contracting State enjoys the rights set forth in the Convention. http://humanrights.ie/constitution-of-ireland/irelands-relationship-with-the-echr-reflections-for-the-uk/ -acessed 6/3/17 at 21:47 http://www.venice.coe.int/webforms/documents/default.aspx?pdffile=CDL-AD(2014)036-e acessed 6/3/17 at 22:13 https://www.oireachtas.ie/parliament/media/housesoftheoireachtas/libraryresearch/spotlights/20160609_intlHR_spotlight_095201.pdf -acessed 6/3/17 at 22:30 file:///C:/Users/Owner/Downloads/ICCL_KYR_EURO_BW.pdf- acessed 6/3/17 at 22:54 [1] [2007] IEHC 470, 93 [2] McD v L [2010] 2 IR 199

The Anatomy of a Roller Coaster Essay -- Amusement Parks Rides Essays

The Anatomy of a Roller Coaster To adequately understand the relationship between physics and roller coasters, it is essential to first describe and explain the basic structure of roller coasters. In simple terms, a roller coaster is much like that of a passenger train. To explain, a roller coaster consists of a series of connected cars that move on tracks. However, unlike a train, a roller coaster has no engine, or rather a power source of its own. There are two major types of roller coasters, characterized mainly by their track structure. The tracks of wooden roller coasters are similar to those of traditional railroad tracks, as metal wheels of the roller coaster roll on a flat metal strip that is bolted to a sturdy running track made of laminated wood (How Roller Coasters Work). A majority of wooden roller coasters have the same wheel design as that of a train, where the inner part of the wheel has a wide lip that prevents the car from rolling off the side of the track. Additionally, wooden roller coasters also have another set of wheels that run underneath the track, keeping the cars from flying up into the air. Wooden coaster tracks are braced by wooden crossties and diagonal support beams; the entire track structure rests on an intricate lattice of wooden or steel beams (How Roller Coasters Work). With the wooden roller coaster structure, designers can combine hills, twists, and turns into an infinite variety of course la youts. In wooden roller coasters, however, the exhilarating motion is mainly up and down. The second type of major roller coaster, based on tubular steel tracks, was introduced in the 1950s. Consisting of a pair of long steel tubes, this particular track structure is supported by a sturdy, l... ...), roller coaster designers incorporate tight fits and near misses to create the sensation that the rider is traveling through the structure at out-of-control speeds. In review, in relation to the anatomy, basic workings, and sensations found in roller coasters, physics definitely plays a critical role. More specifically, without the laws of physics, or rather the incorporation of physics, roller coasters would be unknown to the world of entertainment. With the incorporation of physics, roller coaster designers have been able to create better, faster, and more unimaginable thrills with complete accuracy and safety. As mentioned previously, although physics is found in essentially every facet of life, I would like to believe that the majority of entertainment-seeking enthusiasts are grateful that the application of physics isn’t simply restricted to the classroom. The Anatomy of a Roller Coaster Essay -- Amusement Parks Rides Essays The Anatomy of a Roller Coaster To adequately understand the relationship between physics and roller coasters, it is essential to first describe and explain the basic structure of roller coasters. In simple terms, a roller coaster is much like that of a passenger train. To explain, a roller coaster consists of a series of connected cars that move on tracks. However, unlike a train, a roller coaster has no engine, or rather a power source of its own. There are two major types of roller coasters, characterized mainly by their track structure. The tracks of wooden roller coasters are similar to those of traditional railroad tracks, as metal wheels of the roller coaster roll on a flat metal strip that is bolted to a sturdy running track made of laminated wood (How Roller Coasters Work). A majority of wooden roller coasters have the same wheel design as that of a train, where the inner part of the wheel has a wide lip that prevents the car from rolling off the side of the track. Additionally, wooden roller coasters also have another set of wheels that run underneath the track, keeping the cars from flying up into the air. Wooden coaster tracks are braced by wooden crossties and diagonal support beams; the entire track structure rests on an intricate lattice of wooden or steel beams (How Roller Coasters Work). With the wooden roller coaster structure, designers can combine hills, twists, and turns into an infinite variety of course la youts. In wooden roller coasters, however, the exhilarating motion is mainly up and down. The second type of major roller coaster, based on tubular steel tracks, was introduced in the 1950s. Consisting of a pair of long steel tubes, this particular track structure is supported by a sturdy, l... ...), roller coaster designers incorporate tight fits and near misses to create the sensation that the rider is traveling through the structure at out-of-control speeds. In review, in relation to the anatomy, basic workings, and sensations found in roller coasters, physics definitely plays a critical role. More specifically, without the laws of physics, or rather the incorporation of physics, roller coasters would be unknown to the world of entertainment. With the incorporation of physics, roller coaster designers have been able to create better, faster, and more unimaginable thrills with complete accuracy and safety. As mentioned previously, although physics is found in essentially every facet of life, I would like to believe that the majority of entertainment-seeking enthusiasts are grateful that the application of physics isn’t simply restricted to the classroom.

Risk Taking Behaviour in Adolescence Essay -- Adolescent Behavior

Adolescence is a venerable and unstable time of adjustment in which a child transcends into adulthood (Casey, 2008). During adolescence there are examinable changes in various areas of life. These changes occur physically as the adolescent goes through puberty, as well as psychological changes where high emotional reactivity emerges, and social development is at its height (Casey, 2008). Adolescents are more likely than adults or children to engage in risky behaviour that can subsequently lead to death or illness by drunk driving, carrying weapons, using illegal drugs, and engaging in unprotected sex, which in turn can lead to STD’s and teenage pregnancies (Eaton, 2006). The prior is proof that adolescents do engage in risky behaviour. Through this essay we will explore the various theories of why risky behaviour is at its height during adolescence. An Examination of Adolescence During adolescence emotional reactivity is heightened, and the social environment is changing as adolescents spend more time with their peers than adults (Casey, 2008). To an adolescent, the value of positive information, as well as negative information may be exaggerated which leads to greater emotional reactivity and sensitivity during this growth period (Casey, 2008). This can heighten the incidence of addiction and the onset of psychological disorders (Casey, 2008). There are various theories that attempt to explain why adolescents engage in risky behaviour. One of these theories by Yurgelun-Todd stems from human adolescent brain development, and proposes that cognitive development during the adolescent period is associated with increasingly superior efficiency of cognitive control and affective modulation (Casey, 2008). This theory also suggest... ...odel since some of the studies done may not be accurate. For example, with concern to the study Casey’s discussed concerning delay of gratification study, there was too much variability. Their hunger levels prior to the study should have been recorded, as well as their favourite cookie type because these details may influence how likely the children are to control their impulses. But, overall this model did contribute greatly to the field of adolescent risk taking. Works Cited Casey, B. J., Jones, R. M., & Hare, T. (2008). The adolescent brain. Annals of the New York Academy of Sciences, 1124, 111–126. Eaton Reyna, V.F. and Rivers, S.E. (2008). Current theories of risk and rational decision making. Developmental Review, 28, 1–11. Steinberg, L. (2004). Risk taking in adolescence: What changes, and Why? Annals of the New York Academy of Sciences, 1021, 51-58.

Ernest Hemingway Essay -- essays research papers

Ernest M. Hemingway   Ã‚  Ã‚  Ã‚  Ã‚  Ernest Miller Hemingway was a novelist and short story writer, who became well known for the passion that he used in all his writings. Many of his works are regarded as classics of American Literature, and some have even been made into motion pictures. The Old Man and the Sea, which is the story about an old Cuban fisherman, was published in 1952. Because of this creation, in 1954 Hemingway was awarded the Nobel Prize in Literature.   Ã‚  Ã‚  Ã‚  Ã‚  Hemingway was born in Oak Park, Illinois. He was educated in Oak Park High School and graduated in 1917. After graduating, Hemingway became a reporter for the Kansas City Star. He left his job within a few months to serve as a volunteer ambulance driver in Italy during World War I (1914-1918). After the war he served as a correspondent on the Toronto Star and then settled in Paris. While there, he was encouraged in creative work by the American expatiate writers Ezra Pound and Gertrude Stein.   Ã‚  Ã‚  Ã‚  Ã‚  During World War II, Hemingway became a reporter for the United States First Army; although he was not a soldier, he participated in several battles. After the war Hemingway settled near Havana, Cuba in 1958. While Hemingway lived near Havana, Cuba, a friend of his told him about an old man that lived nearby. That’s where he got the idea of writing the Nobel Prize short story winner titled, The Old Man and the Sea. The story of the old man that his ...

Importance of Mission Essay

What do you understand by ‘mission? Explain why it is necessary at the starting point in the process of formulating a strategy? What do you understand by ‘mission? As per Mintzberg – A mission describes the organisation’s basic function in society, in terms of the products and services it produces for its customers†. Mission defines the fundamental purpose of an oraganisation , describes why it exists and answers the question â€Å"Wha do we do? â€Å". Mission statement creates a sense of direction and opportunity and it creates value or those who get exposed to the statement, and those prospects are managers, employees and sometimes even customers. Both of these are essential part of the strategy-making process. It has a direct bearing on the bottom line and success of the organization. Thus Mission statements plays (1) Communicate the purpose of the organization to stakeholders. (2) Inform strategy development. 3) Develop the measurable goals and objectives by which to gauge the success of the organization’s strategy. Explain why it is necessary at the starting point in the process of formulating a strategy? To reach any destination the knowledge of path is very important likewise for any organization to achieve its ultimate objectives and goals, a well defined mission is very important. A strategic plan starts with a clearly defined business mission. Mission statement provides a path to realize the vision in line with its values. lt informs us the desired level of performance and used to set out a ‘picture’ of the organization in the future For any new organization to be successful in achieving desired goals it has to formulate the strategy and mission is starting point in the process. Mission is necessary at the starting point in the process of formulating a strategy to know: (1) The purpose of the organization. Why does the business exist? Is it to create wealth for shareholders? Does it exist to satisfy the needs of all stakeholders (including employees, and society at large? ). The mission at the starting point helps in answering above questions. (2) A mission statement at the starting point provides the commercial logic for the business and so defines two things: – The products or services it offers (and therefore its competitive position) – The competences through

School Locker Searches

Cynthia Miller Juvenile Justice Procedures Wk. #5 DQ 11/16/2010 Should School Administrators have complete access to School Lockers? Most legal authorities state that the validity of locker searches is dependent on the students' reasonable expectations of privacy, which can be affected by school policies designating the lockers as student or school property, and student notification that the school will conduct periodic searches for contraband or will retain a master key to the locker for spot checks (Student Searches and the Law, 1995).The theory posits that unless school districts have written and distributed a locker policy to students, students may have a high expectation of privacy and school authorities may have to meet higher constitutional standards to conduct a locker search. The reality is that the courts have rarely found a school locker search they didn't like, as their application of T. L. O. ‘s â€Å"reasonable in light of all the circumstances† test has al lowed state courts to override whatever expectation of privacy other citizens may have in similar circumstances (S.C. v. State, 1991). There is utter certainty that state law, school district regulations, or written school policies that require schools to maintain custodianship over lockers and to inform students of this policy in writing will override any student privacy concerns that could theoretically be asserted to disallow a search. Discuss the various reasons why youths take drugs. The transition from adolescence to young adulthood is a crucial period in which experimentation with illicit drugs in many cases begins.Drugs may have strong appeal to young people who are beginning their struggle for independence as they search for identity. Because of their innate curiosity and thirst for new experiences, peer pressures, their resistance to authority, sometimes low self-esteem and problems in establishing positive interpersonal relationships, young people are particularly suscept ible to the allure of drugs. Peer pressure is the most well known reason for teens to partake in substance abuse. Some may argue that teen drug abuse is highly correlated with the behavior of close friends especially when family upervision is weak. This relationship, in fact, is reciprocal: substance abusers seek out friends who engage in similar activities. Associating with drug abusers leads to increased levels of drug abuse. Another explanation is that drug users have a poor family life. Studies show that majority of drug users have had an unhappy childhood which included harsh punishment and parental neglect females and Caucasians who were abused as children are more likely to have alcohol and drug arrests as adults.Youths who learn that dugs provide pleasurable sensations may be most likely to experiment with illegal substances; a habit may develop if the user experience anxiety and fear. With all the reasons for teens to take drugs like social disorganization, for example, I b elieve that the main reason is because of emotional problems and rational choice. References: Juvenile Delinquency: Theory, Practice, and Law, Tenth Edition Larry J. Siegel, Brandon C. Welsh http://www. worldlawdirect. com/article/825/school-locker-searches. html http://www. unodc. org/pdf/document_1999-01-11_2. pdf

Hero Honda Success

‘Motorcycles are a hit in rural areas' Monday, April 15, 2002 Many continue to be surprised at the ability of India ‘s 2-wheeler segment to buck the present recessionary trend in the economy. What, they ask themselves, accounts for such resilience: competitive pricing? Quality? Technology? Or, is it ready availability? Mr. Brijmohan Lall Munjal, chairman, Hero Group of Companies, addresses some of these issues in an interview with Soumya Kanti Mitra. What makes the 2-wheeler segment so impervious to demand fluctuations? A 2-wheeler is the most necessary consumer durable good owned by lower Middle, and middle class, households. There is multiple ownership of this product in such households. Firstly, there is an income effect that influences 2-wheeler demand. Per Capita GDP growth of 3. 7 per cent per annum has been pushing households up into higher income brackets. The push effect is more in lower and middle- income groups – hence the increased demand. It also links up with the higher contributions of the service sector to GDP; the income impact of that has been greater on lower income households. A second major reason is the inadequate public transport. The percentage of people who use public transport has fallen from 85 per cent to 75. Entry-level transport options like two- and three-wheelers have mostly filled this gap. They have also become a sort of necessity and thus do not show heavy fluctuations in demand. Increased demand for two-wheelers from households has also led financial institutions to increase credit in a sustained way in the last three or four years. That too has imparted stability to this item, compared to others. A good proportion of sales owes to replacement demand. Are motorcycles gaining an edge over scooters? What is your experience as a market leader? There are few fresh issues with scooters. Firstly, the technology was dated. Secondly, most were two-stroke vehicles, less fuel-efficient compared to motorcycles. The only advantage was that one could carry along a spare tyre. But motor- cycles have been preferred in rural areas for better ground clearance, larger wheels and better suspension. They can easily be used on rough roads. Scooters are preferred in urban segments. New generation vehicles with four-stroke engines may soon hit the market and that will boost the sagging scooter market. For the last two years scooters sales have been less than a million per annum. Are you, and others in the industry, planning changes in output and investment? Considering the developments in household incomes and transport requirements we believe that the average annual growth of 2-wheelers for the next three years should be of around 8-10 per cent. There is over-capacity, but investments may be made in individual instances. The demand for motorcycles, however, is expected to grow by 15-18 per cent. That should attract investments. Abroad, certain top-end models in BMW's, Honda's or Ducati's ranges have actually become ‘lifestyle' statements for executives. Do you see anything like that happening in India ? The next 2-3 years may see a small beginning with the introduction of high-end motorcycles. But the concept is too early for India . We do not have nice roads where the customer can ride such high-end bikes. With affordability not being widespread, who will manufacture to cater to such small volumes? We may see some inroads after imports get fully liberalised, but I think it is early days for that. Are exports from the sector under siege owing to the international slowdown? That could be a major factor. Also, there is over capacity in most countries in the 2- wheeler industry. Markets in Latin America and Africa are impacted, while intra- Asian trade is very competitive.

No Pain No Gain

„No pain, no gain† It’s completely true that you can’t accomplish anything without going through some sort of pain. Life is brutal. If we dream to be successful and victorious in something that we want to achieve, we have to prepare for a lot of hard work and some ups and downs, which will bring us some thoughts to give up. Who said that life is going to be easy? No pain, no gain. Is this statement totally true? To start with, we have to endure much during life nowadays, in order to achieve the social and material status desired by so many people.You have to go through a lot of pain, especially moral pain, because you often feel unsatisfied and discouraged. The key point to success is motivation. Without motivation you will achieve nothing and you will be not able to withstand the cruel road to success. Motivation is something that push you to work harder, makes our goals achievable and helps to beat all the pain and problems, which disturb us. In addition, I will give you an perfect example, which superbly shows difficulties of assiduous work to achieve some kind of success. This is athlete’s lifestyle.They have to completely devote themselves to be the best in their sport domain. They risk all their future, I mean school, knowledge, relationship, to be on top and successful. They often have some moments that they think it was bad decision and that they do have no motivation and power to continue this hard lifestyle, so they think about giving up. But when these athletes will grit their teeth, keep hard working and feel the taste of success, all these problems will vanish and they will be happy that their hard work brings awaited results.All things considered, if you want to be victorious in your work, you have to break some impediments and if you find some strength to do this, you will be totally satisfied and fulfilled in your job. That’s why you have to realize that nothing is going to hand itself to you – you have to work for it. And if that means going through some pain, it doesn’t matter, for if you work hard enough, you’ll definitely get some gain out of it.

Natural Sci 3 Essay Example | Topics and Well Written Essays - 1250 words

Natural Sci 3 - Essay Example Finally, it will present a conclusion based on the data gathered and present recommendations for people who will try this test in the future. More often than not, people avoid cockroaches or try to kill or repel them, mainly because they carry disease and germs, and the fact that many people either find cockroaches disgusting, or are afraid of them. This is why these people spend money on insecticides, repellants, exterminators and other chemicals and gadgets for the purpose of getting rid of cockroaches. As commonly known, cockroaches are attracted to food, and are often found in dark confined places of the home. These cockroaches that we see are actually only a small percentage of the actual number of cockroaches in your home. According to an article by extension.umn.edu, â€Å"Cockroaches are nocturnal, hiding during the day and becoming active at night. The number of cockroaches people see is usually a small percentage of a much larger population.† And this means that ther e are definitely more cockroaches in your home than you expect. ... It will break down the pre-experiment and post-experiment information as such: Project design plan Problem Statement Relevance of the study Review of related literature Experimental design Dependent, independent and controlled variables Threat reduction to internal validity Hypothesis Post-experiment data analysis Data collection method Graphs and charts of the data collected Interpretation of results from the data collection Conclusions and recommendations Project design plan Problem Statement The problem that this paper aims to test is if the pandan plant is effective in repelling cockroaches from food. This paper aims to test the effectiveness of an all-natural, inexpensive, low-maintenance and non-toxic alternative for repelling insects. This paper will use a scientific style of experimentation in order to determine if the pandan plant is effective at repelling cockroaches. Relevance of the study This study aims to test the effectiveness of the pandan plant in order to determine if it can be used as a good alternative for electronic or chemical insecticides or repellents. This study is significant to several people and groups such as: Homes and families If proven, this natural alternative can help homes and families reduce the number of cockroaches in their home without having to spend so much money and avoid the danger of chemical repellants. This also gives families the ability to secure their food and rooms from cockroaches and the germs they bring using a low-maintenance method. Schools This gives schools the opportunity to keep their students secure and safe from the disease brought by roaches and keep their facilities from being infested by the roaches using a natural and low-maintenance

Auditing theory and practice Essay Example | Topics and Well Written Essays - 2500 words

Auditing theory and practice - Essay Example The company follows (assumption) international accounting standards (IAS) and international financial reporting system (IFRS) for accounting and presenting its financial statements. In addition, since the company operates in UK, all the relevant UK laws and regulations are applicable for its operations, financial statements development and reporting along with disclosure requirements. The company is facing stiff competition in the perfect competition market in which it operates. This has caused the company to reduce its selling price in order to remain competitive in the marketplace. This cost cutting has adversely affected the sales revenue growth rate and hence, the profitability. This is a prominent business risk that the company has been unable to satisfactorily deal with; as a result, the company has to bear a loss in 2005. In addition, another glaring risk is the ownership structure of the firm and demise of the majority shareholder Mr. Kale. This might lead to power struggle in the company which ultimately results in loss of productivity and negative politics. Together these five areas can be used to gather insightful information about the company’s internal control environment and its effectiveness in preventing, detecting or mitigating risks to the company. The control environment refers to the overall organisation structure and values system. The commitment of top management is mandatory, and control environment study provides assurance about top management’s philosophy and operating styles. These are reflected in company’s policies, strategies and operating procedures. The auditor should conduct detailed interviews with top management and should study the company documentation to gather information about the control environment of the company; as top management is ultimately responsible for implementing and operating the corporate governance structure for the company. Studying the control environment with a view to identify management’s

Business Plan Final Report Assignment Example | Topics and Well Written Essays - 3750 words

Business Plan Final Report - Assignment Example The report is prepared for developing and presenting a business plan for the launch of a new business. The business under consideration in this business plan is a bakery business which will be opened up in the form of physical stores in the food retail market of Canada. The report starts with a small discussion regarding what the business will be about and where it will be opened up. This is followed by an introduction that would help the reader of the business plan to understand the main goals of the business plan and act as a guiding section for the reader to keep a track of the whole business plan and its different sections. The report is written in clear and simple language with proper headings and subheadings provided in each section so that the reader of the business plan is able to understand every part of the report easily. Simple words and small well-constructed sentences have been used to make the business plan easily readable as well as easily comprehendible. The business plan includes a section for the analysis of the internal and external factors that may directly or indirectly impact the business. Apart from this, a thorough financial analysis has also been conducted to understand the financial scopes and performances of the Sweet Berry Baker Company in the next 3 years. Thus, the marketing, operational and financial requirements and constraints have been studied in detail while preparing this business plan. The business plan is prepared with the aim of attracting investments from different types of institutional and individual investors like venture capitalists, private equity firms, angel investors, banks and other financial institutions, corporate institutions, private investors etc. Also, the business plan would serve as a document for setting the initial operational standards, product and service requirements and features and the functioning requirements of the Sweet Berry

Jamie Dimon and Succession Planning at JP Morgan Essay

Jamie Dimon and Succession Planning at JP Morgan - Essay Example In the case of JPMorgan, the post of Chairman and CEO is being held by Jamie Dimon, giving rise to controversial as well as key points of discussion. Thus, the discussion will be regarding JPMorgan’s organizational structure and corporate governance, particularly whether Dimon can have both the jobs and whether that arrangement can serve the company as well as shareholders, how it can impact knowledge management and also search for the new successor. As pointed out above, when compared to most publicly held companies, JP Morgan is following the structure of keeping or appointing a single person for the two key leadership posts of Chairman and CEO, in the form of Jamie Dimon. While Lloyd C. Blankfein, chairman and CEO of Goldman Sachs Group Inc â€Å"reached an agreement with an investor last year to drop a proposal for an independent chairman after giving expanded responsibilities to its lead independent director†, Kennett Lewis of Bank of America Corp. could not hold on to the dual posts as the â€Å"investors voted to strip the chairman’s title in the aftermath of the Merrill Lynch & Co. takeover and federal bailout.† (Kopecki, 2013). When one focuses on Dimon’s, he entered JPMorgan, albeit in an indirect manner, in early 2000s when JPMorgan acquired Bank One, in which Dimon was the Chairman as well as the CEO. After acquisition and the resultant merger, Dimon became the President as well as COO of the combined company. Then, in 2005, he was appointed as the CEO of JPMorgan Chase and then a year later, he became the chairman of the board. (â€Å"Board of Directors†, n. d). From that time, he has been holding the dual posts, and although he has been performing well, certain events in the recent past led to questions being raised regarding the effectiveness of Dimon holding both the key leadership posts. The key event that raised the pitch against him was the JPMorgan’s $6 billion trading losses in London dubbed as ‘London

Porto Maghera Strike and Its Impact in Employment Relationship Essay

Porto Maghera Strike and Its Impact in Employment Relationship - Essay Example Based on this research the labor condition of the United States of America today will never be the same if not for the various battles and protests our countrymen fought for. Indeed, the labor history of America is extensive and extended episodes of human drama which are deemed important and necessary towards the emancipation of American workers. The established labor laws and rules were somehow abusive and clear violations to human rights. The power was centralized within the organization leaders and the laborers were controlled at all cost to institute fear, thus ensure compliance. However, with the continuous fights that the American laborers went through and the unceasing cause that they all stood up for, slowly the labor condition in the history of the United States changed dramatically in favor of the common people. True that these changes and improvements caused difficulties, struggles, and even lives. As America learned to unite and formed unions to battle against discriminat ion and prejudice, gain the right to representation, and utilize the collective bargaining process as the heart of their actions, the American workforce eventually found success in building a strong labor movement that brought the labor industry as to what it is today. Labor movements are products of intense yearning for equality and balanced control between the management and the employees. The unequal power that exists within a workplace and the institution that dominate an organization often lead to oppressed and exploited workers. In time, these workers will break out from these abusive power relations and institutionally prescribed rules to instigate changes in their roles as workers, thus labor unions or strike. As labor historian Jeremy Brecher said: â€Å"In periods of mass strike, workers act outside of institutionally prescribed roles. They reinvent themselves as historical actors and as part of a group making history together. When workers strike and otherwise withdraw t heir cooperation from existing institutions, they reveal that those institutions are not the fixed things they appear – that in reality they depend on the living human beings whose activity makes them up. Win or lose, mass strikes reveal the truth about social relations hidden in an alienated society.† (Brecher 1997, p. 275) In this paper, the subject of strike or labor union will be explored in terms of how it changes and improves the course of labor conditions, specifically when it comes to employee relations and roles of taken on by the management and the employees. This discussion, however, will not focus on the American labor history, but rather on the general impact that labor union brings to the society and working conditions of people. In order to successfully present the topic, the case of Porto Marghera workers will be examined through the documentary film Porto Marghera: The Last Firebrands (2004) to find out how the workers of Porto Marghera struggled for be tter working conditions and eventually improved employee relations. Porto Marghera: The Last Firebrands (2004) Porto Marghera: The Last Firebrands (2004) is a documentary film detailing the historical encounter of independent workers’ union in the industrial region of Venice, Italy during the late 60s and early 70s. This film features the real life experiences of the worker-activists at Porto Maghera petrochemical works and outlines the intricate and often on edge relations between employees and political militants and shifting class organization through crucial instances of fights. This documentary shows how radical formation of political unions and ideologies towards their liberation from abusive working environment led the workers at the plant to challenge the conventional labor power structure and capital and change the course of labor condition in their favor. In the film, the featured petrochemical workers

English Assignment Essay Example | Topics and Well Written Essays - 250 words - 2

English Assignment - Essay Example The article also talks about the law that has explicitly been adopted by the countries President Franà §ois Hollande and deemed to be stocking free speech debate. There are various individuals that have been swept by the new law amongst them French-Tunisian individual, as 34-year old man and about 100 other under investigation. The article further points out that government and other world leaders including the Pope Francis have called for tolerance in addressing issues of terrorism as they collectively stated that the Muslims too have suffered a lot in wake of the terrorist acts. The article, however, can be criticized in various ways. First it fails to give enough qualitative data or analysis to help understand the situation in French and the acts of terrorism. These should be the details that give clear understanding of the situation by a reader that gave rise to the follow-up by the new laws. Finally, there is little about the exact content of the new law. In my view, the article is not the best in addressing the plight for terrorism and concerns. The article :French Rein In Speech Backing Acts of Terror by Doreen Carvajal and Alan Cowelljan. 15, 2015(http://www.nytimes.com/2015/01/16/world/europe/french-rein-in-speech-backing-acts-of-terror.html?_r=0

The Economic Environment of Business Essay Example | Topics and Well Written Essays - 3500 words

The Economic Environment of Business - Essay Example This paper aims at indentifying the structure in which Ryanair operates while addressing how it has adopted its market strategies to gain entry into new markets. Also the regulatory issues that it has had in regards to the existing market will be discussed. Lastly, the paper will consider the directions it is taking in terms of international expansion, capital acquisition and challenges faced. In order to understanding the airline industry it is important to understand the customers first. The airlines on the other hand are customers to airline manufacturers like Boeing and Airbus (Palmer & Ponsonby 2002). The governments and the global economic structure are the other factors that highly affect the airline business. It is important to appreciate however that despite the industry having many players and obstacles, it is ever growing in terms of companies expanding while others coming up. The airline business has enhanced international trade and investment for many years thereby taking a huge stake in encouraging globalization (Gregory & Marilyn 2004). This means that many other industries in the global economy highly depend on it. The airline industry has been on a steady growth of about 7% for the past decade in respect to expansion moves but not necessarily profitability. However, business and tourism travel hugely increased over the same period owing to the increased l iberalization of the world trade (Nigel et al. 2003). The European tourism market is shifting to Eastern Europe to destinations that were not considered for tourism there before. The IATA predicts that the airline business will grow tremendously by about 5% to 8% in the coming decade having grown at a rate of 5% this past one (Miriam 2010). However, the same body predicts that the industry will generally grow at a lower pace in America and Europe. The basic reason behind this arises from the fact that these respective industries are already fully developed.

Miumiu Essay Example | Topics and Well Written Essays - 2250 words

Miumiu - Essay Example The portfolio of products of this brand includes Apparel, Jewellery, Accessories including eyewear, Bags and shoes though the main focus is on apparel. The collections portray the strong and autonomous identity it has created for itself (Jackson and Shaw, 2006, p.69). The brand aims at evoking a lavish sense of intimacy and liberty with an attention to intricacies and superior quality. The brand targets those women who would explore and experiment with their choices in fashion. Thus liberty, freedom and autonomy are the key words that drive their business. Miu Miu had the opening fashion show in Paris in 2006. In 2011, it also started retailing its products online. The concept in which the Miu Miu boutiques were designed had a liberty aspect to it in the most dramatic way possible and a combination of archetypal material and futuristic facets were incorporated in the style to highlight the unfailing courage of the modern opulence and sensuality in the style of Miu Miu (Tungate, 2012, p.192). The flagship store was also shifted to a building of historic relevance in Milan, in order to incorporate this taste and the fashion shows were conducted in Paris rather than Milan which the brand believed went better with the image of the brand. The uniqueness was maintained also by eliminating men from their target of customers. In its efforts to promote the brand in times of recession, the brand launched â€Å"The Women’s Tales† a project in which five prestigious women film directors were asked to shoot silent films which would have a focus on the Miu Miu line of clothing and accessories and the first four were screened at the Venice International Film Festival. The fifth one is on the making. The theme around which the brand revolves is ultra modernity, style and luxury (Liu, 2010, p.47). The products are designed by the specialists after thoughtful observation of the recent developments around the world, the changing society and shifting cultures. Thus t he brand has moved out of the limitations of the showrooms and boutiques in order to interact with the rest of the world full of diversity. All these have led the family business to a becoming a successful fashion brand operating in more than 70 nations. History of the parent company: the Prada Group The Brand Prada came into existence in 1913, when Mario Prada set up a store selling luxury items including bags and jewellery in Milan. The goods were handmade and exclusively designed with materials of first class quality. Immediately the brand became a status symbol for the aristocratic population of Europe. In 1919, the brand started supplying merchandise to the Italian Royal Family (Prada, 2012, p.5). In 1977, the granddaughter of the originator, Miuccia Prada, restructured the brand with Patrizio Bertelli, a Tuscan businessman, and sustained the business in a new way. Over the years, opened stores in various other places and met success. The brand still targeted the elite of the s ociety and produced apparel, shoes and other accessories. The brand Miu Miu was the brainchild of Miuccia Prada who started this new brand as a form of diversification strategy targeting the ultramodern women. Employee Creativity and Innovation in MIU MIU The distinctive feature of Miu Miu comes from the typical process of management

Managerial Accounting Case Essay Example for Free

Managerial Accounting Case Essay In the Seligram case, the existing cost accounting system measured two components of cost: direct labor and burden. All burden cost, which is the overhead, was grouped into a single cost pool and was calculated only by using a burden rate per direct labor dollar. This may cause problems since direct labor and overhead are not consumed by the products in the same proportion. Simply using the same burden rate is obsolescent. First of all, direct labor hours per lot tested had been steadily declining, especially with the increase of dependence on vendor certification. This will result in the change of the burden rate. Besides, this system distorts the price to some extent, making the price for complex parts cheaper while price for elementary testing higher compared with price for outside services. What is more, the consequences brought from the introduction of high -technology components would decrease the direct labor hour. All of this was trending to higher burden rates and overall higher rates. Cost allocation based on current burden rate of 145% is calculated within the Exhibit1. Having noticed of the problems of the existing system, the accounting manager proposed a two-burden-pool method to allocate the burden cost. Under the two-burden-pool method, burden cost has been divided into two pools: one is the burden cost related to the administrative and technical functions and the other is test related burden. The former is calculated based on direct labor dollar, the latter one is calculated by using machine hours. This method takes other factors that cause the burden into account, which makes the cost allocation more accurate than the existing method. The result of two-burden-pool is as the follows. The consultant proposed a more detailed cost allocation method, i.e. separate burden centers from each of each test room and common technical and administrative pool so that a three-burden-pool is formed. Under this method, burden cost in test rooms would be allocated on a machine-hour basis, and technical and administrative costs would continue to be charged on a rate per direct labor dollar. This method is more accurate in allocating the burden cost by providing a cost of each product or job. Through this way, ETO could differentiate client and product and calculate the cost more accurately from direct data such as the machine hour to product a certain product, so that they need not to guess the real cost of that product by allocating cost according to estimation. Besides, due the process of automatic, direct labor dollar amount alone could not reflect the real picture of burden cost as before. So it is necessary to take other related factor into account when allocating burden cost and more detailed analysis of the allocation basis is needed. The allocation result of three-burden-pool is listed below: Since the three-burden-pool system is most accurate in allocating burden cost among those three methods, it is preferable. However, it does not mean the three-burden-pool system is perfect. Because this system provides more accurate and detailed information of the production process, it will cost more than the other two methods. In addition, the redesign of the three-burden-pool system could be expensive too due to the complexity of the system. In order to improve this system, ETO needs to pay attention of the relationship of cost and benefit. Besides, ETO could set up a system that is easy and effective to perform to save the cost of implicating three-burden-pool. Besides the consideration of proposed cost allocation methods, Seligram should also arrange the new equipment into an appropriate cost pool which indicates a more reliable estimation. Assuming that new equipment has a separate cost center, all variable cost, fixed cost and depreciation will be reported separately. The burden rate is only based on the machine hours of new equipment which are 400hr (Year1) and 2400hr (Year2-8). Additionally, we use Double-decline method for depreciation. Balance is shown in Exhibit4. The separate burden rate for Year 1 would be much higher than those in the following years due to set up costs (Exhibit 5). Burden rates combined with main testing room are calculated in Exhibit 6. All combined burden rates are much lower than the separate costing rates. We recommend choosing a separate cost center for new equipment, even though the rates are much higher. Due to the current situation that lower costs for more complex components, which is abnormal, separate method would reflect more accurate and reliable costs of new imported machines. Obviously, combined method would influence the presentation of true costs. The costs are reduced by other factors in main testing room. Higher burden rates are more reasonable that these new machines have higher cost in essence and also they are just for testing components from several specific clients. Higher burden rates are more accurate.