Elementary School Literature Class Essay Example for Free

Elementary School Literature Class EssayThe biography genre allows the reader to learn ab emerge the events in the life of a non- prevaricational geek. An subject would be the book Rocks in His Head by Carol Hurst. after(prenominal) reading the text, the students may thus be required to complete a extension biography which would outline personal information about the compositors case, interesting information about him, important dates mentioned in the text, his name, where he lived, and such.a) FableThe fable genre introduces things which argon given human qualities as characters. Fables often contain moral lessons. An example of a fable would be Aesops fable of The Boy Who Cried Wolf. Students may therefore be asked to fill out a dissection chart wherein they lead have to describe scenes corresponding to the different parts of the boloney, such as conflict, resolution, moral, etc.b) fairy TaleFairy tales argon fictional stories which often have magical elements integr ated into the story. An example would be Hans Christian Andersens Thumbelina. A story act would be one applicable graphic gussy upr which would require the students to map out the beginning, purpose, conflict, most important moment, and conclusion of the story.c) FolktalesFolktales are stories which are grounded on the pagan tradition of a particular place. The story of Johnny Appleseed is one frequent American folktale. A venn diagram may be used to graphically organize the information learned from the story.d) Historical FictionHistorical fiction is a sub-genre of fiction. It portrays fictional stories of historical figures or events. An example would be the book The Mary Celeste pen by Jane Yolen and Heidi Stemple. A time line may be used as a graphic organizer in the case of historical fiction stories.e) Informational Text or NonfictionInformational texts are non-fiction texts which give the reader current and accurate information regarding a particular topic. Secrets of a Civil War zep by Sally M. Walker talks about the disappearance of the first submarine to sink an enemy ship in the Civil War and is a leading example of an informational text. For this purpose, a map may be accomplished by the student plotting out the problem and solution found in the informational text. KWLs are also popular organizers for informational texts.f) MysteryMystery texts involve the solving of puzzles or crimes by the characters in the text. There are several series which involve brain-teaser plots such as Nancy Drew and Babysitters Club. With this genre, charts may be used after the reading of the text requiring students to fill out information regarding the ikon of the hero, the villain, the victim, the crime or problem and the solution.g) Picture booksPicture books provides verbal and visual accounts of the plot and story. Maurice Sendaks Where the Wild Things Are is a good example of a picture book. The text is quite simple and sparse but the blend with the visu al narrative makes for better communication of the authors intention. A character analysis or a plot diagram may be accomplished by the student after reading a picture book.h) metrical compositionPoetry depicts a concept or story through a particular form. A famous childrens literature poet is Shel Silverstein. Some of his more popular works are The Missing Piece Meets the Big O and The Giving Tree. Since poems are more complex than story-telling texts, a plot diagram would be a good graphic organizer for students to accomplish.i) Realistic FictionRealistic fiction presents fictional characters, plot and settings but depict them in such a path that they could be found in real life. There are many examples of this genre such as Are You There God? Its Me Margaret by Judy Blume. The challenge is for the author to create a story addressing a concern or issue of the target reader audience. Given the purpose of realistic fiction, a character analysis may be completed by the student alon g with an analogy for what the student would do if they were in the same situation.7. Design a literature lesson plan to include the following categories grade, 2 behavioral objectives (Sunshine State Standards), 2 activities, 1 assessment instrument, and 1 follow-up homework assignment. Include the deed of conveyance of the book and its genre.This is a literature lesson plan for a second grade category. One picture book will be used as class reading material, in this case Maurice Sendaks Where The Wild Things Are, and several wordless picture books will be provided for the students activities. One objective of the lesson is to t severally students the various character perspectives that may be employed in telling a story and to have the students apply this learning in the activities. Another objective is to have the students shape and display their creative talents, particularly their writing skills through the creation of their own story.At the beginning of the lesson the pictu re book will be read to the students. After the reading of the text, the students will be asked to complete a character diagram for each of the main characters involved in the text. They will be asked to map out the comments of the characters as well as the activities which the character actually engaged in throughout the story. This will not only allow the instructor to assess the students sagacity of the story but it will allow for a better platform for discussing how character perspectives can be used in telling a story.The students will thus be asked to engage in an activity of shifting the character perspectives in the book so that the narrative is told from a first, second or troika person perspective. This will be done by focusing on particular scenes in the picture book used for storytelling. Having in mind their description of the characters, the students will be asked to change the text corresponding to the scene pinpointed so that it would be in first, second or third person perspective.Further operation of the lesson will be engaged in by having the students break off into groups. Each group is to take a wordless picture book. They will then be asked to draw a piece of paper from a hat. The strip of paper will indicate in what perspective the text of the narrative should be told. The students will then be asked to write a simple narrative for the wordless picture book. One line narrations for each picture would be deemed sufficient. The students would be informed that although creativity in formulating the text would be incentivized, what is more important is the proper use of the perspective as well as the grammatical nicety of the work. At the end of the class the students will submit the completed story.Before dismissal, the instructor will make copies of the students stories. The stories of the different groups will be switched so that each student is left with a copy of a story completed by another group. As an assignment, the students wi ll be asked to shift the perspective of the story assigned to them. They are informed that they may vary the manner in which the story was told as long as they maintain the same framework for the narrative and as long as they are able to use a perspective other than that which was used.

Life of a Chinese Farmer Essay Example for Free

Life of a Chinese Farmer EssayIf I were a Chinese farmer in 2006 I would be continuing my hold that I experience done all of my life even when I was a child helping my family. I later got married and I instantaneously puzzle 6 children ranging in age from 4 to 18. We all live in a village called Xinzhuang (Village of Xin) in China. This is a farming village that is rough 1481.3 miles outside of Shanguani, China that is the closest well known city.My typical day starts out at 715 AM when I get up and eat breakfast with my family and then I go out into the garden and pick the veget up to(p)s that are ready and we use these vegetables for our dinner that evening. Then I have time to do some other things around the house including laundry and household repairs that need to be completed. Our normal meals consist of rice and vegetables unless I have the money to purchase some meat from one of the small shops in the village.For entertainment we normally visit with others in the vi llage, sing songs, and occasionally we are able to access the internet, and watch television. The biggest concerns that I have for my family is are we going to have enough food and is our farm going to be taken over and construct on so that we dont have enough room to grow our vegetables. I also worry about my family and their health because we do not have a doctor in our village. We must travel to Shanguani for any healthcare issues that arise with our family.REFERENCESwww.chinatoday.com/entertain/entertain.htmwww.chinadaily.com.cn/english/doc/2004-11/19/content393991.htm

Monsato Company †A Question in Agricultural Ethics Essay Example for Free

Monsato Company A Question in Agricultural Ethics EssayMonsato Company is a Missouri-establish participation founded in 1901 by John F. Queeny and his wife Olga Monsato producing saccharine. In the mid-1940s, Monsato Co. began developing agricultural chemicals and throughout the 1960s and 1970s, herbicides were developed and introduced to the farmers. In 1981, a research group was constituted and the businesss primary focus was molecular biotechnology. In 1982, Monsato Co. bought Jacob Hartz Seed Co., a company known in the Midwest for its soybeen seeds. Also in 1982, scientists workings for Monsato Co. produced the first genetically modified plant. In 1996, RoundUp pull in Soybeans were introduced possessing an in-seed herbicide. Several other in-seed herbicides atomic number 18 introduced in 1997 by Monsato Co. such as RoundUp Ready Cotton and RoundUp Ready Canola.Also introduced is an in-seed insect protection called YieldGard Corn Borer. In 1998, Monsato Co. combines t he technology of in-seed herbicides with their in-seed insecticides into one product for its corn seed. In 2002, Monsato Co. identifies corn hybrids, which yield much ethanol per reestablish than expression corn. Later this same year, they also identify a similar hybrid in their soybeans, which will produce more oil than a normal soybean. In 2004, Monsato Co. creates American Seeds, Inc (ASI) to support regional seed business with capital, genetics, and technology investments. In 2005, Monsato Co. acquires four companies Fontanelle Hybrids, based in Fontanelle, Neb, Stewart Seeds, based in Greensburg, Ind., Trelay Seeds, based in Livingston, Wis., and Stone Seeds, based in Pleasant Plains, Ill.In 2006, they acquire several other local seed companies, some family-owned, including Diener Seeds, Sieben Hybrids, Kruger Seed Company, Trisler Seed Farms, metallic Country Seed, Inc., Heritage Seeds and Campbell Seed. Over the next several years, they also acquire other local and region al companies and continue their research and development of genetically alter seeds. Over the course of a few decades, Monsato Co. has gone from a small company making saccharine to a Midwest agricultural giant manufacturing genetically altered seed.1 A Possible Solution DeregulationAlthough the idea of producing more crops with less cost, such as additional chemicals, pesticides, and herbicides may sound, the fact stiff that Monsato Co. is not only toying with nature, they are also reposeting smaller family-owned companies out of business. In the past several years, constitutional foods have become more popular. Consumers want to feed their families healthy food, not food filled with chemicals. In 2005, the United States Department of Agriculture (USDA) decided to back Monsato and other biotech companies by supporting(a) the deregulation of genetically engineered (GE) alfalfa. This would mean that the GE companies would have no restrictions on their technology and its use.2 De regulation has its obvious problems. Organic crop company leaders, such as Stonyfield, Whole Foods, and OrganicValley believe that GE crops use a higher amount of toxins, herbicides, and water.Also the claims of higher crop yield will not be met and the footing of this seed will be too costly for the average farmer. There is also the potential of cross-contamination of crops where a farmer using GE seed spreads the toxins to his organic neighbor through groundwater. This could lead to the organic farmers crops getting contaminate and his losing his license to sell organic products. Stonyfield and other organic companies opposed this ruling and in 2010 it went to the Supreme Court. The decision was that deregulation could not take place without the USDA making an environmental assessment of the genetically enhanced seeds used, and an injunction was put in place preventing the planting of GE alfalfa seeds.David and GoliathBiotech companies lobbied heavily in Washington. However, th e smaller organic supporters caught the ear of the USDA and as a yield persuaded them to conduct a meeting of the minds of both sides. The problem was clear there was an incredible amount of support, political and financial, in favor of GE alfalfa. The result was that the UDSA would vacate deregulation. The organic companies and farmers were faced with the fact that GE alfalfa was here to stay. What was left to fight over was whether it would be complete deregulation or one with restrictions. In their opinion, it was better to have some measure of control than no control at all, so the organic community stayed and fought. They brought to the table demands for reassurance that (a) organic farmers whose crops become contaminated by GE alfalfa must be compensated by the patent holders for their losses due to losing their organic certification and (b) the USDA must wangle all testing and monitoring of GE crops to ensure compliance as part of its role in protecting all US agriculture . 3 The organic community won that portion of the battle.ConclusionThe organic community may have won that battle, but they lost the war. Chemical companies and genetically engineered seed are a mainstay in todays agriculture. Along with that they bring with them the potential for contaminated soil and damaged and lost crops of the small, everyday farmer. These farmers and family-owned businesses are creation swallowed up on a regular basis. As the worlds population grows so does the demand for an ever increasing need of better, more enhanced, products. engine room provides us with the knowledge and growth for these, but in its wake leaves behind the things that matter very much to clean air, clean soil, fresh water and minute food.References1) Monsato. (2010). Monsato. Retrieved from http//www.monsanto.com2) Pearson, C. (2010, March). The Most Unethical Company is also Best Corporate Citizen. Cause Integration http//www.causeintegration.com/2010/ the-most-unethical-companyis-a- best-corporate-citizen-what-gives/3) Hirshberg, G. (2011, January). Speaking with One Voice to Stop Monsato and Biotech. Huffington Post, http//www.huffingtonpost.com/gary-hirshberg/speaking-with-one-voice-t_b_816447.html

History of Accounting Standards in the UK

History of explanation Standards in the UKAccounting norms and standards, applicable for companies in the UK, emanate from the Companies Act, 1985, amended later by the Companies Act, 1989, and by subsequent statutory instruments. sequence the Companies Act lays d have got minimum reporting pick outments, such as filing of accounts with the Registrar of Companies, early(a) agencies like the Accounting Standards Board, (ASB) and the Institute of Chartered Accountants of England and Wales, (ICAEW) are trusty for laying down be standards, and for the development and regulation of the report profession. The ICAEW, the English and Welsh accountancy body for accountants and auditors plays a major(ip) role in absolute the accountancy profession, and the conduct of its members.Accounting standards, known as Financial narrativeing Standards, (FRSs) are issued by the ASB and form the guidelines for preparation of accounting statements. The Generally Accepted Accounting Principles, know n as UK generally accepted accounting principles, governed the preparation of accounts, in the UK, until 2005. Most countries, in the past, had their own national GAAPs, each being quite different from the other. The international initiative for harmonisation of accounting practice has led to the adoption of International Financial reporting Standards, (IFRSs) by all listed companies in Europe. Listed companies in the UK have to prepare accounting and pecuniary statements, in line with IFRS requirements, from 2005. Unlisted companies can continue to prepare their accounting statements under UK GAAP, and can switch to IFRS standards with more comfort.Accounting methods, in the UK, have traditionally depended upon accepted accounting principles, rather than a body of rules. Accounting statements aim to portray the nature of accounting entities operating in a free miserliness characterised by private ownership of property, (Principles base or rule based accounting standards, 2006) a nd depend upon concepts like those of ownership, entity and funds. The objectives and concepts of accounting resulted in the establishment of widely accepted accounting principles, namely (a) cost principle, (b) r nonethelessue principle, (c) matching principle, (d) objectivity principle (e) consistency principle, (f) full disclosure principle, (g) conservatism principle, (h) materiality principle (i) unity principle and (j) comparability principle. (Riahi-Belkaoui, 2004) With time, these principles led to the development of techniques, and rules, to facilitate functioning, and ensure uniformity of treatment, on a large scale, by professionals and companies.In the US, where accounting developed parallely to the UK, accounting standards were too based upon established principles. However, over time, the demands of the business environment in the US led to the creation of voluminous rules that dictated the preparation of accounting statements. The major lawsuits for this were easi er enforceability, better comparability and consistency, usefulness in occurrences that were complex and needed sophisticated interpretation, control of earnings management and creative accounting, and resolution of inconsistencies in existing standards. term there is some truth in these assertions, (with rules undoubtedly developing because of the demands and challenges faced by the accounting and business fraternity), this enormous body of rules grew into a multi headed hydra that worked against the introductory reasons that had necessitated their creation. The increasing complexity and sheer volume of successive rules led to their adherence becoming more important than the underlying principles. This, in turn, led to a turning of undesirable results including the development of a box ticking antenna, the work of the wording of rules, by unscrupulous manipulators, for window dressing and creative accounting, overloads and delays in preparation of accounting statements, delay s in framing of new rules in response to changes in the marketplace, and the propensity for professionals to take for refuge in rules rather than in representing difficult and uncomfortable realities. A significant body of opinion relates the numerous frauds that emerged in the US in the late nineties, and the early years of this century, notably the Enron and WorldCom episodes, to the rules based accounting system of the get together States.Many experts feel that the accounting system of the UK, based upon adherence to accounting principles rather than rules, has helped in protecting the British economy from such disasters. Principle based accounting standards arise out of a conceptual and theoretical framework of transparentness and simplicity with a hierarchical and overriding position of principles in the ending of accounting decisions. Principle based accounting requires three elements (a) overarching concepts, (b) principles that reflect these overarching concepts and (c) limited guidance. Guidances are necessarily limited, in principle based accounting, and apart from a elfin deed of interpretations on major issues, are built in, by way of small explanations, in the standards themselves. Usage of this approach naturally requires much greater booking and responsibility on the part of the directors of companies, as well as from professional accountants and auditors, and enjoins them to ensure the presentation of accounts in strict accordance with principles.The adoption of IFRS, since 2005, has led to the usage of new Financial Reporting Standards in the preparation of accounts in the UK. While some changes have been necessary, especially in the treatment of saving grace and other intangibles, the number of commonalities between UK GAAP and IFRS, (primarily because the IFRS also follows a principle-based approach) have helped in making the change smooth and trouble free. IFRS 1 illustrates the commonality shared by UK GAAP and IFRS on principles. The key principle behind IFRS 1 is full retrospective application of all IFRS, in force at the closing balance airplane date, for the offset IFRS financial statements. It provides guidance in the use of hindsight and the application of several versions of the same standards. While it works on principles, with companies given significant flexibility in their reporting, it expects companies to maintain transparency and achieve comparability.The principle-based approach is also the base for the code of ethics governing accounting professionals, and the code of integrated governance in the UK. all over the past fifteen years, the UK government has initiated a number of studies into improving bodily governance by eminent and experienced individuals. The Greenbury Report (1995), the Hampel Report (1998), and the Turnbull Report (1999) followed the Cadbury Report of 1992. The Cadbury report stands out, not just because it was the first of various studies that helped in the developmen t of corporate governance in the UK but also because it was clear in adopting a principle based approach that originated a self regulatory approach whereby reporting of compliance (became) part of the listing requirements for public companies. (Jones and Pollit, 2003)The emphasis on the bill as a focal decision point could be said to be led by Cadbury, as could be the emphasis on fitly constituted board sub-committees (remuneration, audit and nomination), independent non-executive directors and the separation of chairperson and chief executive positions. Many of the recommendations of the Cadbury Code have been incorporated into the OECD Principles of Corporate Governance (OECD, 1999) and into other national Corporate Governance Codes (Cadbury, 2000). (Jones and Pollit, 2003)These various studies, as well as a long ladder Company Law Review, carried out at the obiter dictum of the UK government, led first to the formulation of the Combined Code of Corporate Governance, 2003, and then to its replacement, with the Combined Code of Corporate Governance, 2006, applicable for reporting years beginning on or after November1, 2006. The combined code stresses the primacy of principles, and self-regulation, by company boards. The code contains principles, and supporting provisions, with listing requirements making corporate governance disclosure statements, prepared in two parts, mandatory. While the first part requires companies to report on the application of the principles contained in the code, the second part requires them to confirm compliance with the codes provisions, with purloin explanations if they do not. The comply or explain approach helps both companies and investors, and allows shareholders to make their own judgements. Some of the main principles embodied in the combined code require (a) every company to be headed by an effective board, collectively responsible for the success of the company (b) clear division of responsibilities at the head of the company, between the running of the board, and the executive responsible for running the companys business, (with no individual having unfettered powers of decision), (c) a balance between executive and non-executive (in particular (independent non-executive) directors, (d) formal, rigorous and logical procedures for appointment of new directors, (e) the provision of information to the board, in a timely manner, and of quality appropriate for it to make proper decisions, (f) the need for the board to evaluate its own performance, as well as that of its directors (g) the regular re-election of directors and planed and progressive refreshment of the board,(h) a remuneration policy, (sufficient but not excessive), and structured to link remuneration with performance, for the executive directors, (i) transparency in fixation of remuneration, with directors not to be involved in fixing their own remuneration, (j) the presentation of a balanced and understandable assessment of the compa nys position and (k) a sound system of internal control for safeguarding investor wealth and company assets. While the combined code contains a number of other principles, the ones illustrated to a higher place emphasise that company boards are enjoined to act responsibly, and with common sense, be transparent in their actions, and adopt a principled and virtuous path in corporate action. The principle-based approach ensures freedom and flexibility in operations while necessitating the highest codes of corporate conduct. (The combined code on corporate governance, 2006)The code of ethics adopted by the ICAEW, effective September 1, 2006, requires adherence to five key principles, namely, integrity, objectivity, professional competence and due care, confidentiality and professional behaviour. The code, which has three parts, establishes the five fundamental principles that govern professional ethics and provides a conceptual framework for applying these principles. It provides examp les of safeguards that may be appropriate to address threats to compliance with the fundamental principles and also provides examples of situations where safeguards are not available to address the threats and thence the activity or relationship creating the threats should be avoided. (Code of Ethics, 2006) The code elaborates that threats could arise from self-interest, self-review, advocacy, familiarity and intimidation. It is exhaustive in the treatment of fundamental ethical principles, the threats that may arise and compromise these principles and the approach best suited by professional accountants in facing and overcoming these threats. The guidance provided is more than adequate for trained and committed accountants to conduct themselves in the best traditions of ethicality even without having to follow voluminous and complex rules.Shaken by the Enron and WorldCom affairs the American establishment pushed through the Sarbanes Oxley Act (Sox) in 2002, aiming to increase tran sparency, and rid the US corporate world of potential conflict-of-interest issues between a broad spread of parties, including clients and auditors. Sox has some distinctive features, namely rigorous new reporting requirements for all listed companies, sharply raise responsibilities for senior management in the presentation of accounts, (including the spectre of long jail terms for offences like fudging figures and misreporting), and restrictions on auditors dealing with clients for long periods. Sox is the most important ensnare of accounting and corporate governance to have come out of the US since the Great Depression. (Holliday, 2003) Apart from laying down much greater responsibilities for members of top management, it has also opened a great debate in the USA on effecting a changeover from rule based accounting to principle based accounting.It does this first in section 108(d), which requires the SEC to study the accounting system to ascertain the extent to which it is princ iples-based, as opposed to rules-based, and to tell us how long it will take for us to achieve a principles-based system and second, in section 108(a), which requires the Financial Accounting Standards Board (FASB) and any other approved standards-setting body to adopt procedures ensuring breathe in consideration of new rules reflecting international convergence on high quality accounting standards. (Bratton, Abstract, 2003)While significant change on this front is yet to happen, US GAAP and IFRS practices are converging with each other. The IASB and the FASB are working together, since 2002, to reduce and eliminate differences between IFRS and US GAAP. IFRS 3, for example, provides a good example of how IFRS has moved well towards US GAAP. The phasing out of the pooling of interests method, under IFRS made it mandatory, from March 31, 2004, for companies in the EU to identify the acquiring entity, adopt the purchase method of accounting, and replace amortisation of goodwill with the impairment method. While the calculation of impairment of goodwill differs under US GAAP, the principles, in both cases, remain the same.IFRS 5, one of the more important standards deals with non current assets held for exchange and presentation of discontinued operations. Non current assets need classification as held for sale subject to certain conditions being met, and income statements need to disclose a single amount of money on the face of the income statement that includes details of profits, capital gains and cash flows from discontinued operations. While the move to reclassify non-current assets appears to be unquestionable, the stripping out of all commercialised effects of discontinued operations is sensible and based upon the business entity principle. It will provide a much clearer vision of current economic performance. (Kirk, 2006)As the countries of Europe, along with New Zealand and some other states, move towards adoption of IFRS, the global movement toward s implementation of principle based accounting is becoming stronger. Adoption of common standards becomes operable only if they work upon principles and not rules. It becomes well nigh impossible to find commonality between two sets of voluminous rules that arise out of location and situation specific circumstances. Principles, on the other hand, represent globally common moral and ethical values, and provide opportunities for common grounds for discussion and decision. This is also the main reason why accountants in the UK have found it comparatively easy to adopt IFRS practices.BibliographyApproach, Scope and Authority, 2006, Code of Ethics, ICAEW, Retrieved April 23, 2007 from www.icaew.com/index.cfm?route=143703Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and kind Affairs, Retrieved April 16, 2007 from unstats.un.org/unsd/nationalaccount/ia10.pdfBratton, W, 2003, Enron, Sarbanes-Oxley and Accounting Rules Versus Principles Versus Rents, Abstract, Villa Nova Law Review, Retrieved April 23, 2007 from papers.ssrn.com/sol3/papers.cfm?abstract_id=473242FASB Financial Accounting Standard Board, 2006, Retrieved April 16, 2007 from www.fasb.orgCode of ethic, 2006, ICAEW, Retrieved April 23, 2007 from www.icaew.com/index.cfm?route=143703IFRS and US GAAP, 2005, IAS Plus Deloitte, Retrieved April 16, 2007 from deloitte.net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdfHigson, C and Sproul, M, 2005, Coping with IFRS, London logical argument School, Retrieved April 16, 2007 from www.london.edu/assets/documents/PDF/Chris_Higson_paper_IFRS.pdf Holliday, I, 2003, Why these folks mean business, Financial World, Retrieved April 23, 2007 from www.tavakolistructuredfinance.com/FWOct03.pdf Intangible assets brand valuation, 2004, IFRS News Brand Valuation, Retrieved April 16, 2007 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdfJones, I, and Pollit, M, 2003, Understanding how iss ues in corporate governance develop, University of Cambridge, Retrieved April 23, 2007 from www.cbr.cam.ac.uk/pdf/wp277.pdfKirk, R, 2006, IFRS 5, Non current assets held for sale and presentation of discontinued operations, Financial reporting, Retrieved April 23, 2007 from http//www.cpaireland.ie/UserFiles/File/AccPlus%20IFRS5.pdf.Lycklama, M.P., 2005, Goodwill and value creation of acquisitions, Retrieved April 16, 2007 from www.bedrijfswetenschappen.leidenuniv.nl/content_docs/PDF/goodwill_and_value_creation_of_acquisitions.pdfNobes, C. and Parker, R., 2004, Comparative International Accounting (9th edition), Prentice HallRadebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and international Enterprises, 6th edition, John Wiley and Sons, inc., USARoberts, C, Weetman, P, and Gordon, P, 2005, International Financial Reporting A Comparative Approach, 3rd edition, FT Prentice Hall, USASimilarities and Differences, 2005, A comparison of IFRS, US GAAP and Belgian GA AP, PriceWaterhouseCoopers, Retrieved April 16, 2007 from www.pwc.com/extweb/pwcpublications.nsf/docid/74d6c09e0a4ee610802569a1003354c8

PESTEL Analysis Of Tune Hotels UK

PESTEL Analysis Of Tune Hotels UKThe hotel industry within the United res publica is a highly competitive market with many different hotel organisations, such as Tune Hotels, each trying to chap something unique, desirable and profitable. It is therefore definitive for organisations within this industry to remain ceaselessly aware of the external f roleplayors that could probablely affect their performance and productivity. In this report I am going to make and explain the key political, economical and socio-demographical factors that are currently having an government issue upon the industry these are three headings within a PESTLE analysis. PESTLE analysis is a tool that can aid organisations when making strategies by helping them understand the external environment in which they operate in the present and future (Renewal Associates, 2003). erst I have done this I bequeath then draw upon my analysis and conclude with my thoughts and recommendations about the proposed UK e xpansion of Tune Hotels.The UK Hotel IndustryAs for most business organisations, it has been a tough time financially due to the recent global recession however, according to an article on www.hotel-industry.co.uk, things are looking up for the hotel industry. Despite the recession, the UK hotel industry is continuing to expand, with over 10,400 room opening in 2010 and a further 43,000 for the period 2011-2015.(Hotel Construction, 2010). The article goes on to mention how consumers are patently opting for low-cost, budget branded hotels, such as Tunes, during this time of financial uncertainty.Political EnvironmentThe political environment is an area that business organisations need to monitor constantly as politics can be very unpredictable and influential at times. (Palmer, A. Hartley, B. 2006, P7-8) This is because governments have the power to introduce legislation and regulations that may have a profound effect on organisations. Whilst the UK is a relatively free market, the government result still keep a close on what is going on in the private sector to ensure that businesses are functioning within the best interests of the country.These are just some of the political factors that may have an effect on the UKs hotel industry* Digital Economy Act 2010 The Digital Economy Act 2010 is an act of parliament which was put in place mainly to subside the amount of illegal file sharing and copyright infringements that currently takes place in todays digital society. However this has been met by fierce criticism from establishments, such as hotels, that offer free Wi-Fi internet connections hot spots. If hotels guests break this law whilst using the hotels connection, then it is the hotel that is, ultimately, held responsible and consequently face the possibility of having their internet connection disenable by the service provider (Benson, P. 2010). This may put hotels in a sticky situation as they will have to decide whether or non to start charging for the convenience of internet connectivity which could put potential customers off.* New Immigration Policies New immigration policies from the coalition government have caused some concern for the UK cordial reception industry. Caps on immigration outside of the European Economic Area could neglect the issue of skills shortages in the UKs hospitality sector, claim the Recruitment and Employment Confederation, who go on to say Apart from operational roles such as chefs and bar staff, a shortage has been highlighted in management skills. Shortages in the UK market continue to exist with notwithstanding 10 per cent of hotel managers and six per cent of restaurant and catering managers having qualifications at managerial level (Essentiallycatering.co.uk, 2010).Economic Environment* Crowded Market There is currently much competition for Tune in the UKs budget hotel market at the moment, especially in capital of the United Kingdom. Brands such as easyHotel, Travelodge and Premier Inn all offer a similar service to that of Tune Hotels, but at lower prices and some of them offer extras such as towels within the room price. Travelodge currently offers rooms at a promotional price of 19 and, the like the Premier Inn chain, their rooms are family-friendly and they provide most extras free of charge, states Susannah Streeter (2010).* Increase in UK tourism using up The increase in UK visitors comes after the recession and the fall in sterlings value against the euro and dollar deterred Britons from making overseas trips. As a result, spending by tourists in the city hit a record 10.5billion (Sri Carmichael, 2009). This is great news for the hotel industry.* ad valorem tax Increase As the coalition government start to act upon the UKs budget deficit, the recent VAT increase from 17.5% to 20% will no doubt put more(prenominal) strain on the consumers disposable income and put more strain on nations budgets. Lisa Francesca Nand (2011) states that the increase will discourage spending and deter UK-based guests and overseas visitors alike. However there are positives that can be drawn from this VAT increase for some businesses. Such increases will continue to divert customers away from highly priced hotels with underutilised facilities as Mark Lankester suggested in the Tune Hotels Press Release (2010). wad will be looking for cheaper No frills accommodation such as Tune Hotels. The low cost, limited service business model has been a turn out success over the past couple of years with in other industries organisations such as AirAsia, an affiliate company of Tune Hotels, boasting success.Socio-Demographic Environment* London 2012 Olympics The London 2012 Olympic Games have understandably been described as an opportunity of a lifetime for the UK hospitality industry by hotel-industry.co.uk. The games will bring in an influx of people from all over the world to London which will undoubtedly mean increased demand for hotels. However I weigh t hat this will only bring limited custom for Tune Hotels as the games are stretched out over a two week period, I think that the people who are staying in London for a couple of days will be more than happy with the service that Tune Hotels provide as a comfortable bed and a hot shower is all that most people require during a short hotel stay. On the other hand, I think long-stay visitors will be put off by the inability to budget under the pay-as-you-use system operated by Tune Hotels.* Location Location is very authorized within the hotel industry, even more so with the London 2012 Olympics around the corner. Hotels in London need to be close to transport links, attractions and other amenities in order to draw in a healthy numbers of customers as nobody wants a hotel too far away from their desired location. This is a potential problem for Tune Hotels and their proposed UK expansion as there could be some difficulty in finding appropriate sites for their ambitious figure of fifte en hotels in an already saturated market.Recommendations and conclusionAll in all I think Tune Hotels have a fairly good chance of making the UK expansion a success with their low costing business model, particularly with the Olympics on the horizon and the increased demand for hotel accommodation in London that the games will generate. However, I think it would be wise for Tune to offer some kind of incentive or special Olympic package to potential guests during the games to charm them away from rival hotels an all-inclusive option for the guests staying for longer periods, maybe?However, I think fifteen hotels is a little ambitious in the competitive jungle of London and Mark Lankester should think about lowering his aspirations ever so slightly to and start talking about more realistic numbers like five or six. This would mean Tune could concentrate on having a smaller number of hotels in more desirable places as opposed to a large number of hotels in less sought after location s.The expansion would also create a number of jobs for the people of the UK

Archimedes Essay -- biography biographies bio

Archimedes (287BC-212BC) was truly one of the greatest mathematical minds of all time. The discoveries and inventions of Archimedes formed the basis of legion(predicate) of the fundamental concepts of modern physics and mathematics. Born 287 BC Archimedes grew up in the thriving commercial hub of the port city of Syracuse, Sicily. His father, Phidias, was an astronomer and mathematician and it is thought his family enjoyed the life of aristocracy. Very little is known about his life, what is has been reported by the Roman writer and historian Plutarch. He studied for a short time in Alexandria, Egypt. Alexandria was a great place of learning, and at this time Euclid studied there and undoubtedly influenced Archimedes thinking. At the end of this study, Archimedes returned to Syracuse were he spent the rest of his life actively discovering and explaining important concepts. He is one of the few geniuses in bill that enjoyed his own fame in his lifetime. Both his peers, his kin g, and even his enemies respected him for his work.Most of Archimedes writings were scattered in the burnings of the Library of Alexandria. What we know of Archimedes treatises is from three manuscripts. Two of them have been lost in business relationship (one was last heard of in 1311, another in 1550) and the third is The Archimedes Palimpsest, now at The Walters Art Museum in Baltimore. (PW)The Archimedes Palimpsest is very important and contains many ideas of Archimedes. During the medieval ages, the parchment on which his work was written was re-used as a prayer book. In order to reuse his parchment, the medieval monks palimpsested (in Greek scraped off) the textbook and then wrote over the remains. It is currently being refurnished at Rochester Institute of Techn... ... Wikipedia. Archimedes Spiral. Last updated.19 March 2007. http//en.wikipedia.org/wiki/Archimedes_spiral Wikipedia. Archimedes. Last updated 1 April 2007. http//en.wikipedia.org/wiki/Archimedes Archim edes Spiral. Last updated July 20, 2003. http//www.2dcurves.com/spiral/spiralaa.html) NOVA. Infinite Secrets. Created September 2003. http//www.pbs.org/wgbh/nova/archimedes/pi.html maths Refresher. Archimedes and the Area of a Circle. Created May 02, 2006. http//mathrefresher.blogspot.com/2006/05/archimedes-and-area-of-circle.html Buzzle.com. Vishwas Purohit. Could Archimedes have lifted the Earth? Created 7/30/2004 http//www.buzzle.com/editorials/7-30-2004-57259.asp J J OConnor and E F Robertson. A History of Calculus. February 1996. http//www-groups.dcs.st-and.ac.uk/history/HistTopics/The_rise_of_calculus.html

OAS last meeting :: essays research papers

Organization of American StatesThe Organization of American States (OAS) brings together the countries of Western Hemisphere to uphold cooperation and to advance common interests. It is the regions premier forum for multilateral dialogue and concerted action. The OAS helps in many different ways to make changes just about the world. Actually the OAS is having a meeting in Ft. Lauderdale (Florida) and some of their actions are showing their interest to defend democracy and human rights around Latin America as for example in Venezuela. Furthermore, the OAS demonstrates interest in Strengthening Security, and combating illegal drugs in Colombia (South America) one of the most important things the OAS is focused on is the fostering free conduct between countries members association. This OAS meeting in Ft. Lauderdale is making history, focusing in the most critical problems that countries from Latin American are trying to combat.The OAS plays a key spot in strengthening democratic a nd human rights institutions and practices in the countries of the Americas. As for example in Venezuela during the meeting, the OAS shows their interest in the political tension that Venezuela is passing through later on the last president elections. In Venezuela the opposition reclaims that past election was not totally legal, these accusations to Venezuelans government made the OAS to worry about the side of democracy and human right protection to Venezuelan society. According to news article on the Miami Herald another fact which makes the OAS worry about Venezuelas situation is the actual President Chavezs hostility against the United States type of democracy. The OAS discuses all these conflicts during the recent meeting and finally Venezuela accepts the role in the OAS for non-governmental groups that evaluates countries where democracy is allegedly at risk, such as Venezuela.The OAS is working on different limit borders to make Latin American countries safer, and they are also looking forward to interdict terrorism by strengthening control borders, by trying to eliminate drug trafficking and also by increasing protective covering among law enforcement authorities in different countries. For example in Colombia (South America) during the meeting the OAS members discuss Colombian treaties to acquire national peace this process supports, informs, helps and verifies initiatives from Colombian people to defend their social security in small regions of their territory. Since OASs creation, their main goal has been to create a hemisphere-wide trading zone, called Free Trade Area of the Americas (FTAA).