Thursday, October 31, 2019

THE LEGAL ENVIRONMENT OF BUSINESS Essay Example | Topics and Well Written Essays - 1250 words - 1

THE LEGAL ENVIRONMENT OF BUSINESS - Essay Example The Chief Financial Officer and other senior officers are known to have misled the audit committee when it came to issues of high-risk accounting practices. Following the confusion brought about by the Enron’s complex financial statements to both the shareholders and analysts, speculations were raised enquiring on the sustainability of the company. One partnership created by Enron had allowed it to keep $600 debt off the books it availed to the government and its shareholders. The problem in the company became evident in 2001. In August the same year, Jeffrey Skilling the CEO of the company tabled his departure. His position was resumed by Lay. On March, Bethany Mclean, a Fortune Magazine writer wrote an article inquiring Enron’s ways of making money. The reality of its collapse surfaced on October 16th when the company announced a loss of $638 million in connection with its internet investment failure (Barbara, 12). The shareholders of the company filed a $40 billion c ase after the stock price fell from us$ 90.75 per share in mid-2000 nose-dived to less than 1$ by the end of November 2001. The U.S Security and Exchange Commission launched (SEC) an investigation in October. The investigation later exposed the multifaceted web of partnership specifically engineered to hide the debt (Barbara, 14). In November, it was revealed that the company had overstated its earnings for the past four years by $586 million. It was also revealed that Enron owed over $6 billion in debt by the following year. This is what led to the drastic fall of its stock prices that saw investors lose billions of money. The company agreed to repay its investors immediately. It could not come up with the money to repay the debt therefore it filed for bankruptcy in accordance with chapter 11. In pursuant of justice, many senior executive officers were brought to trial which formed a point of reckon for the many citizens whose lives had been destroy. Fastow, the then Chief Financia l Officer and his wife, Lea, pleaded guilty for the charges against them. He had been initially charged with 98 counts of money laundering, fraud and conspiracy among other crimes. He pleaded guilty to two counts of conspiracy and was sentenced to 10 years without parole in a plea bargain to testify against Lay, Skilling and Causey. His wife Lea was sentenced to year imprisonment for aiding her husband hide government income. Lay and Skilling were brought to trial in January 2006 (Barbara, 15). Skilling was convicted of 19 of 28 counts of murder. He pleaded not guilty and attributed the cause of the company’s downfall to Fastow. Lay was found guilty of 6 counts of security and wire fraud and was subjected to a total of 45 years in prison. Unfortunately, Lay passed away in July, 2006 before his sentence was scheduled. Rick Causey the then Chief Accounting Officer was charged with six wrongdoing charges for non-exposure of Enron’s financial condition during his term. He was sentenced to seven years in penitentiary after pleading guilty. Arthur Andersen was charged with impediment of justice because of destroying documents, erasing emails and files that were affiliated to his auditing firm dealings with Enron. He was found guilty and was sentenced and his company was made to surrender its CPA license in August 2002

Tuesday, October 29, 2019

Physiological Tests Essay Example | Topics and Well Written Essays - 1750 words

Physiological Tests - Essay Example There are various factors that can easily control the accuracy of the results. E.g. An Individual's Motivational level and pacing ability can have a profound impact on the results. An average teenager female would have the score (difference of max height jumped and standing height reached) ranging between 31-40cm. A score of 51-60cm is regarded as a good score and anything above 60cm is categorized as Excellent. In order to improve the leg power, the subject should focus on exercises like Squats, Dead lifts, cycling and Swimming. 2.. A treadmill test is a continuous running for 9-15 minutes wherein Multistage Field Test (MFT) the subject runs at the sound of recorded beep. Traditionally MFT is done in open rather than indoor, so environment also has some affect. 3.In MFT the beep is on a recorded tape. As the audio-tapes may stretch over time, the tapes need to be calibrated which involves timing a one-minute interval and making adjustment to the distance between markers. The recording is also available on compact disc, which does not require such a stringent calibration, but should also be checked occasionally. 1. It enables the athlete to recruit and trigger fast twitch of muscle fibers. It helps to produce greater amount of force in smaller amount of time. This is in accordance to Henman's principle. Bench Throw allows the subject to release an external load before the limbs enter a decelerative kinematics' phase. 2. Bench Throw done continuously for a while followed by a rest period and repeated until a deceleration occurs has been proven to elevate the heart rate to training zone level. DISADVANTAGES 1. Inappropriate choice of weights can make significant changes to the results. If the weight is too light the rate of acceleration will be too fast and if the weight is too heavy the bar will decelerate before the release point. 2. It is a little risky. While the rod is thrown up, safety measures should be

Sunday, October 27, 2019

Living A Guilt Free Life Philosophy Essay

Living A Guilt Free Life Philosophy Essay There are millions of people who are constantly living with feelings of guilt. Some feel guilty if they eat a rich dessert. Some feel guilty whenever something goes wrong, thinking they should have tried to prevent it. Some feel guilty because they recovered from some accident while others did not. Some feel guilty about their past behavior. Some just feel guilty about anything and everything. It is crucial that you dig deep inside you and find out what it is that you truly feel. You need to realize that abusers will abuse no matter what you say or do and that you are not responsible for their behavior. Do not let your guilt mislead you into believing that it is you who did something wrong. You need to accept that you are the one being wronged and you need to speak out or seek help. Survivors Guilt is best described as a mental condition. It occurs when someone believes that he or she must have done wrong by being a survivor or a tragic or traumatic event. You may feel guilty that you survived a car accident that killed a family member. You may thing that you did not deserve to live through a war. You probably feel that you should have died instead of your mother. Survivors guilt can be very destructive. It can lead you to condemn or punish yourself for being alive. You can become debilitated by depression. The best way to deal with survivors guilt is to talk about what happened. It will help you accept the fact that there are others who feel such feelings and that you are not alone. You need to let grief take it full course. Allow yourself to grieve. Try to find a support group or network. Seek help from professional counselors. They can guide you through the recovery process. Break The Guilt Cycle Guilt often turns into a cycle that is self-perpetuating. What happens is you do something, you feel guilty, you condemn or punish yourself, and you repeat the behavior whenever the opportunity presents itself. The cycle keeps repeating itself because you are unable to take responsibility of what you do or for changing yourself. How do you begin to take responsibility? You must try to be honest. You need to honestly consider what part you play in the situation and accept it. If you are in an abusive relationship, you need to honestly look deep inside and accept that you did not do anything wrong. how to let go of guilt If you are feeling guilty for having done something wrong (healthy guilt), you need to take action to fix the situation. There are so many people who are just mega-gluttons for self-punishment; guilt is like a huge anchor weighing us down. It is easy to say Im sorry-it wont kill you. If you have offended someone by saying something offensive, apologize. You may find that it is not only more challenging to recognize that your busy work schedule is putting your marriage at risk, but also to actually make changes in your schedule. Healthy guilt keeps us in line. It tells us that we need to do something different from what we are currently doing so that we can fix relationships that are valuable to us. The sooner we make amends for what we have done wrong, the sooner the guilt will leave us alone. Accept that you did something wrong, make amends and move on. Learn from your behavior The purpose of guilt is not to make us miserable. Guilt is trying to tell us that there is something we can learn from what has happened. If we learn, it will be less likely that we will make the very same mistake again. Let us say that you have made a hurtful comment to someone, your guilt is telling you that (a) you should apologize and (b) take time to think about what you are going to say before you say it. If the guilt that you are feeling is not trying to correct an actual wrong behavior (unhealthy guilt), then there is not much for you to learn. So instead of wracking your brains on how to change the behavior, you need to understand why such a behavior is making you feel so guilty. Let us say that you feel guilty about not being a good mother because you are not with your kids 247. Since you are a single parent, you need to work so you can provide a good future for your kids. There is no need for you to feel guilty. You are working for your kids sake. Being their shadow and staying glued to them 247 wont put food on the table for them to eat. No human being anywhere on this earth, or elsewhere, is perfect. Even the person you look up to as a hero has some flaws. Striving to be 100% in control all the time and making sure every tiny thing is perfect is a recipe for disaster. All of us make mistakes and there are so many of us who take a path that can make us feel so guilty later in our lives. All we need to do is realize that we made a mistake and accept that we are not perfect. Spending every waking moment regretting something is not going to change anything. All it will do is disable you from moving on in your life. You are not perfect, neither is the rest of humanity.

Friday, October 25, 2019

Free Essays - No Innocence in Catcher in the Rye :: Catcher Rye Essays

No Innocence in Catcher in the Rye Probably the greatest irony of the novel is the fact that, despite his love of "childhood innocence," Holden is and acts far from innocent himself. In fact, he is its antithesis. He acts that way for many reasons. First of all, he has so many responsibilities. Second, he never fits in with the crowd, and finally, he never gets any real help for the problems that he deals with. Holden does have a love for "childhood innocence" as seen across the book. For example, on page two hundred and one "Somebody'd written ' Fuck you' on the wall. It drove me damn near crazy. I thought how Phoebe and all the other little kids would see it, and how they'd wonder what the hell it meant, and then finally some dirty kid would tell them-cockeyed naturally- what it meant, and how they'd all think about it and maybe even worry about it for a couple of days. I kept wanting to kill whoever'd written it... But I rubbed it [The 'fuck you' written on the wall] out anyway." Another example is on page two hundred and eight, "'So shut up.' It was the first time she [Phoebe] ever told me to shut up. It sounded terrible. God, it sounded terrible. It sounded worse than swearing." There is one more outstanding quotation from the novel which is found on page two hundred and thirteen. "I felt so damn happy all of a sudden, the way old Phoebe was going around and around [the carousel]." All these examples clearly show that Holden appreciated "childhood innocence" to a great extent. Yet Holden acts the opposite. The irony in this novel is Holden's behavior, which is far from being innocent. He smokes, drinks, always depressed, thinks about suicide, thinks about going embarking to a far place, and has people tell and act in many weird ways. There are three main reasons why he acts this way. Firstly, Holden being only sixteen years of age already has so much responsibility. He has to get money for food and travel. When he travels he has to make sure he doesn't get lost, and actually gets there. He has to make sure that he doesn't flunk school.

Thursday, October 24, 2019

Benihana Of Tokyo Essay

1. What is the Benihana concept? The Beninhana of Tokyo, basically a Japanese Steak House has a very unique concept in terms of the idea of watching the food being cooked live on the table in front of eyes. Benihana featured traditional Japanese cuisine experience in the urban U.S metropolis. It was the first introducer of Hibachi Cooking style in USA, celebrating the cooking of food so alive and entertaining. This experience comes with Teppanyaki tables which accommodated eight people and live cooking of food with service being provided by a chef and a waitress. The concept featured a chef dramatically preparing meals while engaging the eaters around him at the Teppanyaki Table which gave a totally new dining experience. The chefs were mostly trained for the showmanship and the Benihana form of cooking from Japan. This gave a feeling of exclusivity as each table had its own chef and waitress resulting in high engagement and participation from customers end. Benihana not only started with an adopted innovative cooking experience (something that did not exist in USA Before) but also featured Japanese historical authenticity in its design layouts and interior dà ©cor, the walls, ceilings, beams, artifacts and lightings were all from Japan to create a Japanese effect in the restaurant. 2. How does Benihana`s cost structure differ from that of a typical sit-down restaurant? The cost structure of Benihana differs a lot from that of a typical-sit down restaurant resulting in lesser costs and higher profit: Rocky borrowed the method of Hibachi Table to counter the problem of availability and cost of labor and by eliminating the need for a conventional Kitchen, the cost of labor was around 10%-12% of sales as compared to industry average of 30%-35%. By reducing the menu to simple three entrees the wastage was reduced and can cut food costs by 30%-35% compared to the industry average of 38%-48%. The cost of beverages as percent of sales was 20% for Benihana as compared to the industry average of 25-30% resulting in higher gross profit. Due to parental management relationships with the staff, the management salaries were around 4% of Benihana as compared to the industry average of around 6% were lower. Though the sites were chosen carefully but the rent was usually lower for benihana around 5% compared to industry average of 9%. Benihana on average advertised more than the industry and deliberately sent advertising messages to position it differently. Benihana spend 10% of its sales on advertising while the industry only spends 2%. Net Profit after income tax was relatively higher than the industry average for benihana.

Wednesday, October 23, 2019

Generations from the Internet Essay

the author wrote of the people as if they were comparable to animals. that was something noticeable. it could be that it was the author’s way of saying how some families lived when martial law still loomed over the entire nation. the members of the family in the story lived desolate lives. the father was a drunkard. the mother was physically abused. the grandfather was always left mumbling in some corner. and the kids had nothing to do but endure the dreadfulness of their lives. the girl, for example, was beautiful. she could have been an actress. but she was not able to properly utilize her God-given resources for her own sake. instead, she was obligated to help her family the best way she could. but what about herself? what about her own future? surely, the family was not normal. they were not like those families whose portraits hung proudly in a large room in a gargantuan house. luck was not on their side. as if their life was not terrible enough, the father found himself in trouble, and the girl was forced to have herself desecrated by men in whose hands the fate of her father lied. in the end, the father still died. what was weird was the way the family members took it all too lightly. the children’s taking a bath after the news was divulged was a sign that indeed, after the funeral, the laundry. they knew they couldn’t dwell on the sadness because there was life.. l ife they must fix if they wanted it to be so much better. their eating together including old selo was a sign of solidarity, and so was the children’s taking a bath. they went through things together, and that’s what’s important to them. and maybe the title says that the problems get passed from one generation to the other. the problems could get worse, have the same intensity, or better yet, be remedied in the future. but i think the children of this family will be encumbered for a long time. i guess times like those one couldn’t really afford to severe his ties with the last few bony shoulders to cry on. posted by faye gonzalez | 11:51 PM

Tuesday, October 22, 2019

Deconstructing OConnors A Good Man Is Hard to Find Research Paper Example

Deconstructing OConnors A Good Man Is Hard to Find Research Paper Example Deconstructing OConnors A Good Man Is Hard to Find Paper Deconstructing OConnors A Good Man Is Hard to Find Paper It is for centuries past that the theme of death and salvation was encapsulated majestically in western literature. Also, it is for centuries that modern writers have refrained from the intervention of such topic into their pieces of work, condemning its solemn repetition and its obsoleteness. However, in the 20th century American literature, Flannery OConnor has revived the thematic significance of Christian salvation in which death occasionally gets involved. A devout Christian she is, OConnor combines her profound religious knowledge with her Southern milieu, contemporary violence, and satiric sense of humour, which has emerged mostly in form of the short story, her most celebrated genre. Published and re-published since 1955 is OConnors first collection of short stories, A Good Man Is Hard to Find and Other Stories, throughout which her Christian beliefs have been meticulously patterned. Apart from other short stories that deal with the downfall of pride is A Good Man Is Hard to Find whose major concern has been directed toward death and salvation and has been embodied with other minor concerns, such as adults influences upon children and changing values in American society. This short story contains many jaunty features that help depict Flannery OConnors theme of death and salvation. OConnors unique choice of narration allows the reader to interpret the thematic messages at different dimensions, to display the evils of adults world as well as to capture more clearly the psychological complexity in the protagonists mind. Using the intrusive third-person limited omniscient narrative, OConnor introduces her heroine of the short stories along with her characteristics and her familial relationships. To begin with, A Good Man Is Hard to Find is viewed through the eyes of a talkative grandmother who, ignored by the rest of the family, relies on the texts to structure her reality. With no desire to go to Florida as well as the burning desire to visit east Tennessee, the grandmother in disguise of a good-hearted person refers to the newspaper article about the escaping Misfit and exclaims to her son Bailey, I wouldnt take my children in any direction with a criminal like that aloose in it. It should also be noted that the article itself is a written text and, even though it refers to events outside and prior to the primary ri cit, it stands as an unrecognized prophecy of the later event. At this stage, indeed, the Misfit does not represent a real threat to the grandmother but is just a ploy to get her own way. The grandmother in A Good Man Is Hard to Find is typified as talkative and manipulating. OConnors highlighted portrayal of the grandmother is, in some way, associated with the image of an old, deceitful witch with her hidden cat, Pitty Sing, and her big black valise that [looks] like the head of a hippopotamus. The head of a hippopotamus is an African sacrificial offering that is believed to placate the haunting spirits. The reader is also acknowledged at the beginning of the story that the heroine is about to take a journey that she is apparently unwilling to. The grandmother is on the way to Florida with her family. On the way to death and salvation, OConnor equips her stories with many picaresque elements in order to reflect the protagonists background as well as to illustrate the protagonists limited secular and religious knowledge. The grandmothers behaviors in A Good Man Is Hard to Find reemphasizes the fact that she is deceptive, a characteristic that will harm not only her family but also herself. She, prior to the trip, has managed to sneak the cat-that her son, Bailey, didnt like to arrive at a motel with-justifying her behavior by imagining [the cat] would miss her too much and, [fearfully,] he might brush himself against one of the gas burners and accidentally asphyxiate himself. Then, the grandmother reads fictions to the children, John Wesley and June Star, recounts them some ostensibly true stories, and provides a continual gloss on the physical world they are passing. Little niggers in the country dont have things like we do. If I could paint, Id paint that picture, or Look at the graveyard! ] That was the old family burying ground. That belonged to the plantation. Further on, the conversation between the grandmother and Red Sam, in which they discuss People are certainly not nice like they used to be, unveils the truth that the older people are delusory about their own bad characteristics and unaware of the inheritance of such behaviors to their innocent descendants. To be specific, the grandmother bequeaths her superficiality that is exposed through her obsession with the ladylike image to June Stars praise of materialism: her money-drive appearance, for instance. The concrete evidence for the inheritance of Grandmas characteristic is Baileys yellow shirt with bright blue parrot in it, which is passed from hand to hand, from dead Bailey to the Misfit. The blue parrot is somewhat a reminiscence of OConnors thoughtlessly talkative grandmother who is likewise in navy blue dress that day. An aggressive, bossy person like Red Sam is, at the same time, responsible for militant John Wesley, who always uses forces to get his own way: Well poke all the woodwork and find [the hidden silver]. Some readers may look at the kids in A Good Man Is Hard to Find as an exaggeration as well as externalization of adults bad characters, the caricatures of adults bad manners. Having prepared the ground for the protagonists cathartic moment, OConnor then creates a critical moment for the Grandmother in A Good Man Is Hard to Find, which functions as stimulus for the enlightenment of the central character. Having had an accident on the way to the house with a secret panel and now encountering the Misfit, the grandmother is in the most crucial position that life offers the Christian; she is facing death. She does not really prepare for it and struggles to have the event postponed. Thus, she initiates the conversation with the Misfit, which allows her to contemplate with her own but unrecognized bad deeds and to realize, even in her limited way, that she is responsible for the man before her. OConnor, before the moment of sudden awareness, lets her heroine digress through her false values. The Grandmas litany of convenient fictions involves class distinction: I know youre a good man. You dont look a bit like you have common blood, and her shallowness: You shouldnt call yourself the Misfit because I know youre a good man at heart. I can just look at you and tell. The grandmother also asserts vaguely that redemption can be achieved through work: You could be honest if youd only try [ ] Think how wonderful it would be to settle down [ ] If you would pray [ ] Jesus will help you. A hypocritical old soul she is, the grandmas wits are no match to the Misfits. Her attempts are sterile; the killing of her family members continues in the woods [that] gaped like a dark open mouth. At this point, the reader as well as the grandma has learned about the Misfits life profile and opinions in general. He is a different breed of dog from his siblings, as his father says: its some that can live their whole life out without asking about it, and its others has to know why it is, and this boy is one of the latters. Hes going to be into everything. In fact, the Misfit seems to have been through everything-from a gospel singer to a murderer. Unlike the Misfit, the grandmother never questions the mechanics of the universe-to ask herself why things are. This default puts the Misfit several cuts above the grandmother, who is just afraid to miss something and would rather choose to settle down. Her eagerness to be in everything is simply an act of jotting down the mileage on the car at 55890 or an attempt to create a whole universe behind the visual phenomena wishing she were [telling the truth]. It is noteworthy that she is the one who has named the Misfit and thus forces him to become what he is recognized to be. The grandmother, who cannot be categorized into either type according to the Misfits father, and others who possess the same characteristic are somewhat responsible for coercing a defenseless-looking man to become a murderer. You can do one thing or you can do another, kill a man or take a tire off his car, because sooner or later youre going to forget what it was you done and just be punished for it, says the Misfit. They could prove I had committed [crime] because they had the papers on me. [But,] I cant make all I done wrong fit what all I gone through in punishment. This is his divine reason for calling himself the Misfit. However, the grandmother has not fai led to grasp a rare chance for enlightenment and has therefore achieved moral development, though in her limited way. At first, facing the Misfit and never thinking that God will help her, she affectedly advises him to pray for Gods help: If you would pray [ ] Jesus would help you. Then, still encouraging the Misfit, her genuine thought about Christ manifests itself physically: Jesus. Jesus, meaning, Jesus will help you, but the way she was saying it, it sounded as if she might be cursing, an action similar to the earlier moment that her uncontrollable embarrassment has released a hidden cat accidentally. The grandmother, at last, denies Gods grace: Maybe he didnt raise the dead, which the Misfit objects: I wasnt there so I cant say He didnt. The role of the two characters is now vice versa. The grandmother, who is supposed to display her faith in God, reveals her true atheistic self and is ironically successful in her contrition and redemption, while the Misfit is reluctant to oppose God, whose help he has earlier denied overtly. It may be true that a person like the grandmother in A Good Man Is Hard to Find cannot be good unless it had been somebody there to shoot her every minute of her life. But, it is true that she, cherishing the rare moment of salvation that has been offered, has become aware of her sins: the grandmothers head cleared for an instant, repents unintentionally at the critical moment of her being murdered: Why youre one of my babies. Youre one of my own children, and ultimately rests in peace: her [childlike] face smiling up at the cloudless sky. Ironically, the grandmas bad influences become evident upon her murderer. The Misfit, in other words, is bewitched by the old ladys hypocritical soul. He is now wearing Baileys shirt in which is the blue parrot, a reminiscence of the deceptive and talkative grandmother. Additionally, as the grandmother reaches out and touches him on the shoulder, the Misfit springs back as if a snake had bitten him. He also inherits the grandmas witch imagery by picking up the cat that was rubbing itself against his leg. The grandmothers bad influences have, at the end of the story, lowered the Misfits level of Grace to that of the grandmas at the beginning of A Good Man Is Hard to Find. A Good Man Is Hard to Find is not merely an account of a family murdered on the way to Florida. In it, Flannery OConnor has cunningly combined her religious beliefs with her contemporary and realistic environment, presented mainly through a female protagonist, an artful grandmother. Her heroine not only makes the reader laugh heartily but thoughtfully. She instills the universal belief of the Christian salvation through the tactful prevalence of humour and bloodshed. OConnor funny violence in the story is not meant to be the end in itself but a new beginning of an eternal life. The man in the violent situation reveals those qualities least dispensable in his personality, those qualities which are all he will have to take into eternity with him (OConnor, The Element of Suspense in A Good Man Is Hard to Find from The Longman Masters of Short Fiction by Dana Gioia and R. S. Gwynn). The story, thus, reminds the reader of the intrusion of Gods Providence and of the accessibility of salvation, which is regardless of time, place and the impurity of ones soul.

Monday, October 21, 2019

Claiming Social Security Disability and Veterans Disability

Claiming Social Security Disability and Veterans Disability Claiming SSDI VA Disability Some disabled veterans are eligible to receive both Social Security Disability Insurance (SSDI) through the Social Security Administration (SSA) and Disability Benefits through the Veterans Administration (VA) at the same time. A detailed article on the process appears here.About VA SSDIThe VA provides disability benefits to military veterans who were disabled during active duty. They examine military service medical records, and base determinations only on illnesses and injuries which occurred during active duty. Benefits are based on a disability rating of 0-100%.The SSA provides SSDI to workers with medical issues who are unable to work. To receive SSDI, applicants must be totally disabled. While the SSA considers a range of conditions, applicants must prove they will be out of work for over one year, or that their condition is terminal.Claiming Both Veterans who receive VA benefits for disability can also apply for SSDI, provided they are unable to work at all, without interfere nce. The SSA considers all qualifying conditions, including those already addressed under the VA rating, when deciding.Expedited ClaimsVeterans meeting specific criteria, including a 100% permanent, total disability rating, qualify for expedited processing of SSDI claims. Through a service provided by the Wounded Warrior program, veterans who became disabled on active duty on or after October 1, 2001 can request expedited processing in writing on their application.We Can HelpIf you are disabled and unable to work, call Disability Attorneys of Michigan for a free confidential consultation. We’ll let you know if we can help you get a monthly check and help you determine if any money or assets you receive could impact your eligibility for disability benefits.Disability Attorneys of Michigan works hard every day helping the disabled of Michigan seek the Social Security Disability and Veterans Disability benefits they need. If you are unable to work due to a physical, mental, or c ognitive impairment; call Disability Attorneys of Michigan now for a free consultation at 800-949- 2900.Let Michigan’s experienced disability law firm help you get the benefits you deserve.Disability Attorneys of Michigan, Compassionate Excellence. Michigan Disability Attorney, Michigan Social Security Disability Lawyer, Michigan Veterans Disability Lawyer

Sunday, October 20, 2019

Largest Cities in the World

Largest Cities in the World The 9th edition of the National Geographic Atlas of the World, published in 2011, estimated the urban area population of the worlds largest cities, those with a population above 10 million people, which they termed megacities. The population estimates for the worlds largest cities below are based on population estimates from 2007. Population numbers for the worlds largest cities are rounded since they are incredibly difficult to determine precisely; millions within most megacities live in poverty in shantytowns or other areas where accurate census taking is near impossible. The following eighteen largest cities in the world are all those with a population of 11 million or more, based on the National Geographic atlas data. 1. Tokyo, Japan - 35.7 million 2. Mexico City, Mexico - 19 million (tie) 2. Mumbai, India - 19 million (tie) 2. New York City, United States - 19 million (tie) 5. Sao Paulo, Brazil - 18.8 million 6. Delhi, India - 15.9 million 7. Shanghai, China - 15 million 8. Kolkata, India - 14.8 million 9. Dhaka, Bangladesh - 13.5 million 10. Jakarta, Indonesia - 13.2 million 11. Los Angeles, United States - 12.5 million 12. Buenos Aires, Argentina - 12.3 million 13. Karachi, Pakistan - 12.1 million 14. Cairo, Egypt - 11.9 million 15. Rio de Janeiro, Brazil - 11.7 million 16. Osaka-Kobe, Japan - 11.3 million 17. Manila, Philippines - 11.1 million (tie) 17. Beijing, China - 11.1 million (tie) Additional lists of population estimates for the largest cities in the world can be found in my Largest Cities of the World collection of lists.

Saturday, October 19, 2019

News Media Analysis Essay Example | Topics and Well Written Essays - 1500 words

News Media Analysis - Essay Example The audience was also involved with their input made through a live chat on the anchor’s Twitter page (foxnews.com). From the onset, the presentation was all inclusive with the guest granted equal chances to express their opinions on the Democrat – Republican divide. The target audience were adult voting Americans with guests discussing issues related to the upcoming US presidential elections. Being a morning show, the stories were too political with very minimal informative material. My opinion of a morning show is that it should get comprehensively informative with highlights of major news at the start of the bulletin and later focus on core topic of discussion. This was not the case with politics being the sole top of discussion. With several other issues touching and of significance to the audience totally ignored. With regards to the political ‘target audience’, the newscast did half justice. Evaluation into what would woo the Latino and women voters w as well disused with the guests providing comprehensive insights into the task ahead for the presidential candidates if they were to win these two constituencies. Sue Kelly who was representing the voice of the Republican Party and women voters provided a comprehensive statistical breakdown of the performance of women in congress over the years in relation to the GOP and the Democratic Party which was of only of intersect to find out, but also left viewers more informed. Chuck on the other hand made contributions that provided viewers with a chance to take a journey through the mind of a Latino voter and as it turned out, immigration was a major determinant of the voting patterns of the Hispanics. The broad cast was particularly very long with the political discussion lasting over 30 minutes which is not proper for a morning show that should always provide very brief and informative insights into the day’s main events and leave the viewers with the urge for more. That was not the case in this broadcast. The provision of viewers input through a live chat was of particular significance as it provided the all inclusiveness required in a political debate. There were five commercials and these were very appropriate as they all targeted an adult audience. Commercials on fitness were particularly relevant given the time of broadcast. The commercials were on fitness equipments, breakfast food products, cars and travel with one advert on a transatlantic airline. These commercials served the intended purpose of reaching the target audience since viewers of the show are adults who make purchase decisions on what their families have for breakfast, their fitness issues, travel options and the brand of car to purchase. The commercials were however few given the duration of the broadcast. There should have been numerous ads during the political discussion to break the monotony of argument that went on. The informality of the set was equally unappealing; the anchor con versed quite informally with very inappropriate interruptions that were mostly personal as the debate went on at some point telling one of the guests, Mr. Chuck about where and how young she was in 19988 when the later made reference to the year to provide historical information on the past administrations’

Friday, October 18, 2019

Thins Fall Apart Essay Example | Topics and Well Written Essays - 1000 words

Thins Fall Apart - Essay Example The level of detachment achieved by the author in describing the life before colonialism is commendable. The theme of the book and the author’s attitude towards the theme both evoke curiosity. Without giving too much room for sentimentalism, he details the state of affairs in the country, and is not interested in creating a rosy picture out of love for his country. He states the facts, and describes the shortcomings of his people, mentions about fierce tribal wars, day to day violence and the resultant suffering. He also mentions that the uniting factor amongst the people is social coherence, deep-rooted faith in ritualism and extraordinary traditions, the importance of which is difficult to quantify but highly respected and followed by the people. What is the importance of the customs and traditions of Igbo society and how they are reflected in the day to day life and dispositions of the Nigerian tribal community? The importance of various segments of culture has a deep impac t on the Nigerian society and their inner world responds to its richness and beauty. Referring to the role of music Chinua Achebe(1994, p.4) writes, â€Å"The total effect was gay and brisk, but if one picked out the flute as it went up and down and then broke up into short snatches, one saw that there was sorrow and grief there.†Through this observation, the author states in his own style and reveal about the societal conditions and its impact on the common man, meaningfully. How the traditional families functioned—study Okonkwo’s life for example! He was a self-made man, but he was unhappy affected much by the poor image his father had in the Igbo society. He tried to overcome that inferiority complex with great efforts, achieved matchless prosperity, and enjoyed great reputation in the village. His physical assets added to his popularity and the awe and esteem in which the people held him. About his physical prowess the author( p.3) writes, â€Å"â€Å"It w as this man Okonkwo threw in a fight which the old men agreed was one of the fiercest since the founder of their town engaged a spirit of the wild for seven days and seven nights.† His anger seized his personality and he lost control over his normal speech and donned a violent mood. The role of the superstitions in the life of people touched great heights. Whether the personal traits dominated the superstitions, or the superstitions contributed to the formation of the personal traits was a difficult question to answer. Both co-existed and exerted mutual influence. As for Okonkwo, it was rooted in his ancestry. The author observes that he suffered from a sort of inferiority complex, about resemblance to his father, which he thought was a sign of backwardness. Each section of the society, men women and children had some superstition or the other to hang on, and their origin was difficult to trace. The basis of their continuance was faith, with no convincing logical explanations. The author cites one such example, amongst the womenfolk. Worshipping the trees was common with them and they believed that the tree was the abode of good children waiting to be born and they sat under the shades of the trees. Colonialism impacted the cultural traditions of Igbo tribe in a big way and it was a well-planned

Supply Chain Management Essay Example | Topics and Well Written Essays - 1750 words - 1

Supply Chain Management - Essay Example These end users regard companies who refuse to abide by the regulations as irresponsible and try to avoid them. This means that should all factors in the supply chain process be put in place but common actions on abiding by regulations that borders on the wellbeing of people and the environment be ignored, there is no way customers would accept or patronise products from such irresponsible companies (Bowman, 1997). This way, the core motifs of companies in going into production would totally be defeated. It is in light of this that corporate organisations and companies have always taken steps to be accepted in the face of customers and the general public as corporately responsible. To achieve such tags of corporate responsibility, companies take a number of corporate responses to address specific issues. In the following sections, three companies and how they have taken specific corporate responses to address certain issues that borders on the environment and the growing challenges o f global supply chain have been addressed. GlaxoSmithKline As a company, GlaxoSmithKline has taken a number of initiatives that are based on the principles and core values of supply chain management: particularly, supply chain business process integration to address a number of social and environmental issues (Lambert, 2008, p.15). Three of these and how the company facilitated change in the given directions have been discussed below. Environmental degradation As a pharmaceutical company, GlaxoSmithKline has been faced with several issues that concerns environmental degradation. Environmental degradation has been explained as an act that deliberately or unintentionally causes damage to the environment (Burgess, 1998). Such practices have bordered the company because it depends on some raw materials that are acquired directly from undertaking environmentally threatening acts like the cutting down of trees. In the course of manufacturing also, there is the release of large volumes of waste fumes into the environment. Through the supply chain management practice of manufacturing flow management, the company has been able to ensure that what could otherwise had been serious damage to the environment has been controlled. According to Goldsby (2003), manufacturing flow management â€Å"includes all activities necessary to move products through the plants and to obtain, implement, and manage manufacturing flexibility in the supply chain (p. 23)†. Specifically, the company has been engaged in the purchase of production plants that have been designed to internally recycle waste fumes for the generation of power. This way, waste fumes are not thrown into the open atmosphere. Rising energy and materials prices Recently global events including outbreak of wars and political uprising in major oil producing countries have led to rising price of crude on the world market. This has apparently led to increase in the cost of energy. Most commonly, increase in prices of e nergy leads to increase in prices of raw materials (Copacino, 1998, p.31). This is because of the high cost of transportation that increase in the prices of energy brings about. For GlaxoSmithKline as a company, steps have been taken with reference to the order demand

No Sweat Global Commodity Chains and Labor Rights Essay

No Sweat Global Commodity Chains and Labor Rights - Essay Example According to the recent evident, almost 25 percent of total population of the developing countries are engaged in the paid labor live in several households (Seidman, 2007). These people generally survive on equivalent to 1 US dollar per day, per person. Day-by-day, the estimation of the poor working population is increasing significantly. This essay will take a close look at various debates global commodity chains and labor rights. Discussion Labor standard is the estimated, computed and several values, such as operations per hour, assembly time, and output per unit implemented in the evaluating or forecasting labor performance. The relationship between the system of labor standard and globalized production is effectively understood within the global commodity chain concept. The global commodity chain is referred to the way in which manufacturing, sales and distribution of goods is controlled and organized across the national borders. The labor intensive manufacturing of several cons umer goods is generally characterized by the particular buyer-driven commodity chains. In these commodity chains the brand-name corporations and large retailers develop a decentralize systems of manufacturing and distribution of such goods. However, the market power significantly differs among the various players across the chain. The real production is generally subcontracted out to several small organizations that generally usually face intense market competitive conditions. Therefore, the subcontractors cannot comfortably raise the output price without risking business loss. On the other hand, brand name multinationals and retailers enjoy some significant market power degree that they can adopt to keep low prices for the products they buy or earn rents through the monopolistic brand identity development. The large retailers and brand-name manufacturers could implement their market power to improve labor standards at the production level by compensating the subcontractors to incre ase the cost. There are several limitations of the global labor standards. In spite of the implementation strategy, the limitations of several schemes along with the aspects to promote global labor standards can be recognized explicitly. Only a subset of the workforce of the world could receive any benefit if the standards were aimed to the workers who manufacture goods for export. Labors generally produce non traded services and goods cannot directly affected by several interventions such as a social cause or a standardize code of conduct. In addition to this, adoption of the expansionary macroeconomic policy can referred to be an effective strategy to improve the well being of the labors. It will help to secure the egalitarian outcome comparing to the targeted labor standards’ enforcement. Labor standards are not the appropriate policies for the well being of the workers during the period of low global economic growth rate. The concept of global labor standard is irrelevant within the context of global economic downturn and global business expansion of several firms. The government of the developing countries needs to be cautioned before developing an expansionary macroeconomic policy. It is true that, macroeconomic policies can effectively contribute to the fair improvements in the work condition. But these cannot be sufficient to address the widespread corrosion of the potential employment opportunity that has been

Thursday, October 17, 2019

Image Essay Example | Topics and Well Written Essays - 1000 words

Image - Essay Example It is an effortless medium to convey a message. The picture â€Å"Migrant Mother† taken by Dorothea Lange during the Resettlement Period in Nipomo, California in 1963 is an image that carries more than a thousand words. Looking at the picture alone, many words can pop out of the mind of onlookers such as poverty, hunger, hopelessness, family, help and many more. Indeed, the single shot of the mother with her children creates a mantra of events on the minds of onlookers trying to place themselves on the shoes of the subject. The mother with her two children on her sides is posed naturally creating an atmosphere of heavy drama. It is easy to assume that they are family. It can be seen on the way the children lean on their mother as source of comfort to what they are currently going through. They rest their worries to their mother since they are in a battle where they are weaponless. The features of the mother carry the most intense drama in the picture. Her features are taken quite vividly such that, anyone can cry their hearts out upon her solemn expression. Her eyes are replica of gloom. She is looking at a far distant without really seeing anything. She seems tired and extremely exhausted with her eyes dried up from previous crying and wailing and yet nothing still happens. The way her brows crease almost meeting in the middle shows discontent reverberating with her eyes reflecting hopelessness. Wrinkles are dominant all over her face: on her forehead, on her eyes, on her cheeks as well as on the crease on her lips. She aged so much than her true age of thirty two. The woman looks utterly sullen. The way her lips carve downward signifies that she can’t afford to smile. She slightly leans her head on her hands portraying loneliness, boredom, exhaustion and total lifelessness. She might have been in this state for quite some time. She is idle because she can’t do anything but to wait. She

Wednesday, October 16, 2019

Research paper High School Essay Example | Topics and Well Written Essays - 1250 words

Research paper High School - Essay Example Stiva ponders aloud what he should do. The narrative combines his stream of consciousness and the third person perspective in the writing in Part One, Chapter One; ' "But what's to be done What's to be done" he said to himself in despair, and found no answer.' (Tolstoy 3). Tolstoy developed his omniscient narratives to depict different tones of voices while stepping in the shoes of the various characters. For example, the omniscient narrator who writes about Stiva uses a relaxed tone to reflect Stiva's personality. When the narrator writes about Levin, the tone is tense. It tells that Levin is awkward in social manners because he is honest. Levin and Stiva are assigned opposite tones in narratives because their characters are opposites. Levin's unhappiness with the political climate is depicted in this narrative with Levin and Stiva in Part One, Chapter Five, when this is recorded about Levin; ' "On one side it's a plaything; they play at being a parliament, and I'm neither young enough nor old enough to find amusement in playthings; and on the other side" (he stammered) "it's a means for the coterie of the district to make money. Formerly they had wardships, courts of justice, now they have the district council--not in the form of bribes, but in the form of unearned salary," he said, as hotly as though someone of those present had opposed his opinion.' Tolstoy used the characters to ... "Her husband put her with me, and I was delighted to have her..." ' Tolstoy uses the Countess to voice a different opinion of Anna towards the end of the novel. Tolstoy developed Anna's narrator to grow with her role in the novel. In the beginning, she is the successful negotiator who win's Dolly's hand back for he brother, Stiva. The narrator shows Anna's cunning strategy of sympathy, empathy, praise, and eventual victory. Tolstoy has developed the narrative to even use the pauses fruitfully. For example, in Part One, Chapter Nineteen, Anna says; ' "I don't know, I can't judge.... Yes, I can," said Anna, thinking a moment; and grasping the position in her thought and weighing it in her inner balance, she added: "Yes, I can, I can, I can. Yes, I could forgive it. I could not be the same, no; but I could forgive it, and forgive it as though it had never been, never been at all..." ' Towards the end of the novel in Part Eight, Chapter Thirty-One, Anna has changed into a different woman. She is no longer complacent in her old realist views of her Russian society or European world. The narration portrays her as a true tragic heroine who gives up her marriage for love with Vronsky. Vronsky fails her. The narrative describes Anna as becoming confused. She reads meaning into everything she sees. At this stage, Tolstoy is trying to shift his novel, from the realist mode into the modernist. This departure from realism shows when Anna's thoughts leave the unimportant daily experiences and she tries to read deeper meanings into the ordinary activities. The novel introduces modernism then. In Part Eight, Chapter Thirty-One, the narration records Anna as saying; '"Yes, I'm very much worried, and that's what reason was

Image Essay Example | Topics and Well Written Essays - 1000 words

Image - Essay Example It is an effortless medium to convey a message. The picture â€Å"Migrant Mother† taken by Dorothea Lange during the Resettlement Period in Nipomo, California in 1963 is an image that carries more than a thousand words. Looking at the picture alone, many words can pop out of the mind of onlookers such as poverty, hunger, hopelessness, family, help and many more. Indeed, the single shot of the mother with her children creates a mantra of events on the minds of onlookers trying to place themselves on the shoes of the subject. The mother with her two children on her sides is posed naturally creating an atmosphere of heavy drama. It is easy to assume that they are family. It can be seen on the way the children lean on their mother as source of comfort to what they are currently going through. They rest their worries to their mother since they are in a battle where they are weaponless. The features of the mother carry the most intense drama in the picture. Her features are taken quite vividly such that, anyone can cry their hearts out upon her solemn expression. Her eyes are replica of gloom. She is looking at a far distant without really seeing anything. She seems tired and extremely exhausted with her eyes dried up from previous crying and wailing and yet nothing still happens. The way her brows crease almost meeting in the middle shows discontent reverberating with her eyes reflecting hopelessness. Wrinkles are dominant all over her face: on her forehead, on her eyes, on her cheeks as well as on the crease on her lips. She aged so much than her true age of thirty two. The woman looks utterly sullen. The way her lips carve downward signifies that she can’t afford to smile. She slightly leans her head on her hands portraying loneliness, boredom, exhaustion and total lifelessness. She might have been in this state for quite some time. She is idle because she can’t do anything but to wait. She

Tuesday, October 15, 2019

The Role of Culture in English Language Teaching Essay Example for Free

The Role of Culture in English Language Teaching Essay English Language is traditionally viewed as a code made up of words and a series of rules that connect them together. Language learning here, involves only vocabulary learning, and the rules for constructing ‘proper’ sentences. In most schools in Meghalaya, grammar is being taught at a very early age and students are expected to understand complex idiomatic phrases at the secondary level. Linguistic terminologies, rules of grammar, complex vocabulary, proverbs and their meanings have to be learnt by heart for them to overcome their board examinations. Such a situation only confuses the learners at a very early age and demotivates them from learning any further than what they have to write in their examinations. This narrow understanding of language sees it as a body of knowledge which is fixed and finite and does not explore the complexities involved in using language for communication. When language is seen as ‘open, dynamic, energetic, constantly evolving and personal’ (Shohamy, 2007:5) it acknowledges the rich complexities of communication. Language is no longer a thing to be studied but rather, a way of seeing, understanding and communicating about the world and each language user will use his language differently to do this. Such an expanded view will make the educational process more engaging. The communicative approach to teaching emphasizes elements of communication, including negotiation of meaning, expression, and interpretation (Brown 2000). Speaking is not the only skill that communicative language teaching focuses on but also involves reading, writing, grammar, and culture (Lee VanPatten, 2003). Brown (2007) also adds that students in such classrooms need to use the target language in a meaningful context. The purpose of Communicative language teaching is to improve the learners’ knowledge of the second language, as well as how to use it appropriately in a given context (Li Song, 2007). Learners acquire the second language through interaction with others rather than rote memorization and grammar rule learning. Language is first and foremost a tool for purposeful communication and this involves learning the vocabulary and the rules of how to use them in various cultural contexts. Hence, language does not imply a body of knowledge to be learnt but a social practice in which to participate (Kramsch, 1994). It is something that people do in their daily lives, something that they use to express, create and interpret meanings and to establish and maintain social and inter-personal relationships. Learners can no longer be seen as passive recipients of knowledge, but rather, active participants in a dynamic, complex, personal communication system. Language learning should involve them talking analytically about language, exploring and discovering the ways in which it works in order to create and convey meanings. On the surface, culture can be seen as a body of knowledge that we have about a particular society. These may include cultural artefacts, tools, institutions, rituals, dress, food etc. On a deeper level, culture is a framework in which people live their lives and communicate shared meanings with each other. Creating and interpreting meaning always happens within this cultural framework wherein both cultures simultaneously influence the learners’ understanding. Learning to communicate in English involves an awareness of the ways in which culture inter-relates with language whenever it is used. Many scholars today believe that culture and language are inseparable and culture learning must be an integral part of language learning. According to Kramsch (1993) there are three ways how language and culture are bound together. Firstly, language expresses cultural reality (people express ideas, facts and reflect their attitudes through words). Secondly, language embodies cultural reality (it helps people give meaning and understand their own experiences). And thirdly, language symbolizes cultural reality (it serves as a social identity for people). Learning a second language necessarily involves comparison with the learners’ first language, but the latter is generally perceived as causing ‘interference’ in the learning of the target language. So, students are taught to imitate, practice drills, and create speaking habits without addressing the larger complexities of language learning. In the language classroom, learners do not only learn about a culture but they try to understand themselves in relation to that culture. This process entails the transformational engagement of the learner in the act of learning. Students bring with them their own conceptions, misconceptions, experiences, feelings and understanding to the classroom, and as they interact with another culture, their views will continue to change and shape their learning as well as their identity. The diverse cultural understandings and experiences of the students are highly influential and therefore need to be taken into account. There are many approaches to teaching culture in language learning. Saluveer (2004) has divided them into two broad categories: Those that focus only on the culture of the target language (mono-cultural approach) and those that are based on comparing the learners’ own and the other culture (comparative approach). Risager (1998) describes four approaches to teaching of culture, namely, the intercultural approach, the multicultural approach, the trans-cultural approach, and the foreign-cultural approach. Of these, the intercultural approach seem most appropriate for a study on Khasi-dominated classrooms as it draws upon the idea that culture is best learned through comparison of the target and the learners’ own culture. Though the main focus is on the target culture, the intercultural approach emphasizes the connections between the two cultures, thereby developing the learners’ intercultural and communicative competences, and enabling them to act as mediators betwe en the two cultures. Saluveer (2004) points out two categories of foreign language textbooks used in English language classrooms: Global textbooks which cover issues which appeal to people from different cultural backgrounds and include topics that can be set anywhere; and Locally produced textbooks which include materials which are consistent with the requirements of the national curriculum and such books usually foster learners’ awareness of both their own cultural identity and the target culture. Analysis of the current English textbooks being used by schools would prove to be very useful for the study. According to the National Curriculum Framework (NCF), 2005 the goals for a second language curriculum are attainment of basic proficiency and the development of language into an instrument for abstract thought and knowledge acquisition through literacy. It believes that children learn much better in holistic situations that make sense rather than a linear and additive way that often has no meaning. Rich and comprehensible input is necessary for acquisition of the different skills of language. The NCF (2005) encourages a multi-lingual approach to schooling right from the beginning of a child’s education. It states that the success of â€Å"English medium† schools shows that language is learnt when it is not being taught as a language but rather, through exposure in a meaningful context. It is also of the opinion that input-rich communicational environments are essential for effective language learning. This includes learner chosen texts, parallel books and materials in more than one language, multi-media, â€Å"authentic materials† and so on. It states that a variety of materials should be available to provide an input-rich curriculum which focuses on meaning. The textbooks of Meghalaya have been recently revised as per the directives of the NCF 2005 wherein the focus is on developing an activity-based communicative approach towards teaching and learning. They have tried to incorporate culturally authentic materials which are relevant to the immediate environment of the child. The NCF 2005 has suggested the use of locally available resources such as folklore, storytelling, community singing and theatre. Listening should also be enriched with music such as folk, classical and popular compositions. Today, there is a unanimous agreement amongst scholars that teachers should integrate language and culture into their classrooms and they should not perceive them as two separate entities. Language is seen as part of culture and culture a part of language, which is why they cannot be separated and should be taught together. (Brown , 2007) Hence, we need to better our understanding of learners, recognize differences in their social and cultural worlds – their experiences, motivations and aspirations, and incorporate this diversity into our teaching and learning. When students communicate in such a classroom, they become both participants and observers of ideas, expressions, feelings and experiences, thereby engendering a greater awareness of themselves in relation to others. Research Problem Students of Shillong vary widely in terms of language use in their homes and communities depending on their socio-economic backgrounds. A major challenge faced by teachers today is enabling economically-disadvantaged tribal students to communicate effectively in English at the school level. The ones who are privileged enough to attend expensive multicultural English medium schools communicate exceptionally well compared to the under-privileged majority of students. The word-knowledge before they come to school also varies accordingly and greatly influences how they perform in the later levels of school. If there is a significant gap in the vocabulary at the primary level, it will widen as the student progresses. Such students become poor readers and consequently, they read less, thereby learning fewer new words. They usually do not develop fluency even in the later stages of education, either in speaking or writing. On the other hand, students with good vocabulary generally read more, thereby learning more words and improving their reading skills (Stanovich, 1986). This downward spiral is especially true with students from rural areas. They are hardly exposed to any English text except those which are essential in school and there is no opportunity for them to converse in English. Similarly, urban English-medium schools which are predominantly mono-lingual harbour secondary level students who generally avoid using English, except in situations when they have to. An inferiority complex coupled with intense peer pressure usually seals their mouths shut whenever an English-speaking situation emerges. To further complicate the situation, students from rural areas usually migrate to such schools at the elementary and secondary level. A study into the real or actual classroom situations and the effectiveness of ELT methods and approaches used in such schools would give a clearer understanding of the problems that are hindering the acquisition and learning of English. English language teachers have to cater to the context of the target students and since the problems of underprivileged Khasi children are similar to some extent, a clear understanding of the teaching-learning relationship between them can be achieved. Hence, language learning should build on the students’ prior knowledge, conceptions and misconceptions through an interactive and communicative process. Utilizing culturally â€Å"authentic† materials that students are already familiar with will encourage discussion and meaning making in the classroom. Audio-visual aids and other multimedia materials which are relevant to the immediate environment of the students have great potential for motivating the students to participate more actively in the language learning process. The current methods, strategies, and evaluation of teaching English do not give importance to integrating the students’ culture into language learning. The researcher believes that investigating the selection of textbooks, assessing the textbooks themselves, the teachers’ use of culturally relevant materials, and their creation of a learner-centered classroom environment for social interactive learning is a worthwhile enterprise not only for pedagogical purposes but also for insights into second language learning for monolingual classrooms in general. Area of Study The study focuses mainly at the elementary level. It will select 8 schools; four government schools and four private schools within the semi-urban areas of Shillong. The schools selected will be the schools following the MBOSE syllabus. Aims and Objective The main goal of the present study is to find out if integration of culturally relevant material into the teaching and learning of English as a second language would help promote communication skills in semi-urban English medium schools. The main objectives of the research are: †¢ The textbooks: A description of the textbooks in terms of its aim, content, approach and design will be presented in the study. †¢ If there is integration of culturally relevant materials in the textbooks, the study will examine how integration is being carried out: I. in actual classroom situation. II. in the audio-visual aids or tools available in actual classroom situation. †¢ The study will also examine the evaluation and assessment tools commonly practiced in the schools. †¢ The study will also provide a brief description of the teacher training programmes. †¢ Since the study focuses mainly on integration of local cultural materials to promote communicative skills, it will also document available materials to be incorporated appropriately at the elementary level. †¢ Tools and techniques incorporating culturally relevant materials to test development of communication skills for children at the elementary level. Methodology Both primary and secondary resources will be adopted in the study. For collection of Primary data, the study will incorporate the following methods: 1. The participant–observation method. This method will be used to examine the teaching practices, audio-visual aids, common language assessment strategies adopted in actual classroom situation. 2. The questionnaire method: This method will be used for analyzing the textbooks, and teacher training programmes. 3. The interview method: Interview schedule will be adopted for a study of teacher’s and student’s background. 4. Tools and techniques incorporating local and culturally relevant materials for testing communication skills. For secondary data, the study will try to collect materials from educational institutions, such as teacher training institutes, University libraries, and the State and National institute of school education. Fieldwork for the study will be carried out in the 8 selected schools located within the semi-urban areas of the East Khasi Hills district of Meghalaya. Tentative Chapterisation 1. Introduction 2. Contemporary methods of English language teaching 3. Methodology 4. Data Analysis and Presentation of Materials 5. Summary and Future Projections of the Study

Monday, October 14, 2019

Community Social Work In Modern Society Social Work Essay

Community Social Work In Modern Society Social Work Essay This study is an overview of current government proposals for the Big Society within community social work. In July 2010, Prime Minister David Cameron launched a project called the Big Society. It is considered by Mr Cameron that communities deserve to be empowered to have more of a say in what happens in their local area. The belief is that by doing this, many of the local services provided by the government can be taken over and run by community and voluntary groups, with Mr Cameron describing the project as a big advance for people power (www.bbc.co.uk/news, accessed: 30/10/2010). The theory base of community social work from a historical and modern perspective will be presented and evaluated. The study will provide a literature review of community projects in both neighbouring UK countries and Inner City London; examining their effectiveness in creating community empowerment to enable the possible resolution of social depravation. Particular attention will be paid to the differences that each geographical location possesses in terms of economy, culture and class diversity when considering each project and how this relates to its success. A maximum of four projects will be chosen to compare and evaluate and the study will conclude with lessons learnt for future social work in community work practice with the inclusion of messages from the Social Work Reform Board. The Big Society Debate However, Camerons notion of the Big Society has come under much criticism. The Guardians Jonathan Freedland has written a stinging attack on Mr Camerons proposals and his article posted What is Community Social Work? The idea behind community social work is the belief that peoples problems can be countered by liaising with the people within their social network. This may include friends and relatives, and neighbours. Social workers need to seek and reinforce such support networks for service users and aim to facilitate their growth where it has become apparent that such has lapsed. The work should be seen as both a protective and preventative strategy and is now considered to be the Par excellence of intervention strategy for promoting social inclusion. (Walker and Beckett, 2005, pg93). Therefore, community social work is effectively a method of promoting the social inclusion of individuals and their families by empowering them to seek and create the interventions they require. Walker and Beckett (2005) inform that social work is at the cutting edge of individuals, families or communities attempts to manage life challenges that have been influenced by both economic and social policy, welfare systems and the way they are made up internally. However, there are differing views on the concept of empowering people and using socially inclusive methods within social work. The first view is that the empowerment of service users may be considered to be self-evident if the worker sees the problems people are facing as products of the an unfair economic system that, Disenfranchises the weak, vulnerable, disabled or poor from equal participation and access to the resources produced by society. (Walker and Beckett, 2005, pg93). The aim of social work here would be to attempt to get service users involved and try to empower them to find a way of accessing the services that are available to them. Payne (1995) suggests of this issue that although public policy statements do aim to prove the value of community participation and user empowerment, community work may indeed, Draw attention to inequalities in service provision and in power which lie behind severe deprivation and therefore also become part of the struggles between people in powerless positions against the powerful. (Payne, 1995, pg165-166). The second view on the empowerment of service users is that it can give them (service users) an increased expectation of what can be available to them. It is believed that in this case, social workers may think that the correct thing to do would be to reduce the expectations of service users, forcing them to accept the situations they find themselves in and that they may become socially excluded just because that is the way it is. If this does become the case, social workers may fail to assist in the delivery of services that are available to service users, instead just seeking to help service users to manage with what they believe is available to them. Perhaps the best way to consider empowerment for service users is to use Trevithicks (2000) model of when practising social work you are either (a) doing things to service users, (b) doing things for social workers, or (c) doing things with service users. Community social work first came into being following critiques of community work after identifying that such was considered to be a completely different activity to that of social work. These critiques found that community workers and outreach workers were becoming marginalised from their colleagues within proper social work agencies. In order to prevent this from happening further, there was what was deemed a positive movement to embrace some of the principles and practices of community work within social work. Coulshed and Orme (1998) inform us that although independent community action has continued throughout history by being supported by dedicated community workers, policy developments that incorporated both the language of community and the work involved began to inform the actions of statutory social work as of the late 1970s. Despite this being the case, it is thought that such movements towards community care initiatives were not what social workers had necessarily thought to be correct. The above moves were initiated via the Seebohm Report (1968). An article by Eileen Munro said of the actions brought about by the report, The division between (varying) social work was seen as the problem, so social services departments were created to offer a joined-up service. (www.guardian.co.uk/society, accessed: 9/10/2010). These actions included the creation of social services departments that would have smaller administrative units with area teams serving their own geographical localities. It was believed that such would improve access to service provision for those placed within each locality and a wider sense of identification with the local area for social workers. Decisions could be made dependent on the person and their local need as opposed to the generic, centralised decisions that took place previously. Seebohms report also stated that each area-based organisation should change the relationship that social workers held within the relative catchment areas that the workers were operating. The report said of this that the departments should, Encourage, support and promote voluntary effort and engage in assisting and encouraging the development of community identity. (Seebohm, 1968, paragraph 477). Despite this change in the arrangements for which social services were delivered, Seebohms report did not properly address what it was community workers, or indeed social workers working with communities were actually supposed to be doing. Although the Seebohm report had considered the basic notions of community social working, the terms and principles of such were not defined fully until this was done by the Barclay Committee and published in a report in 1982. This definition was as follows: Community social work is, Formal social work which, starting from the problems affecting an individual or group and the responsibilities and resources of social services departments and voluntary organisations, seeks to tap into, support, enable and underpin the local networks of formal and informal relationships which constitute our basic definition of community, and also the strength of a clients communities of interest. (Barclay, 1982, p xvii). The emphasis on the role of the community within society continued following the Barclay Committees report and re-emerged towards the end of the 1980s. In more recent times, the Griffiths Report of 1998 looked at care in the community and was based around an aim of closer partnerships between statutory services and local communities as part of a larger welfare spectrum. The National Health Service and Community Care Act 1990 too pushed towards an emphasis on community work although Adams et al (1998) questions whether the theory was actually put into practice. Adams et al also speculate as to the difficulty that community social work continues to face as a result of continuing changes to social policy. In modern social work, it is considered by Beckett (2006) that it is beneficial to work with groups or families as opposed to working with individuals. Therefore it seems sensible that such an approach would naturally in some respects at least lead towards working within communities. Community social work is generally considered to be a similar activity to that of group work. This is because community work interventions usually involve the worker attempting to encourage the development of groups. However, community work is aimed more along the lines of self-help or social action in consideration of the group work spectrum. Community social work does not allow for the worker to do things for people, be that for individuals or indeed groups, but wishes to promote The development of organised activity by the community itself (Beckett, 2006, pg94) through either the self-creation of resources to meet its needs or even by joining forces to campaign against the authorities for not provid ing the necessary facilities. Henderson (2000, pg72) says of such an approach that At the core of the methods and skills is the idea of organising: helping people to come together to form an autonomous group. The above shows that in this context, the community worker is considered to be something of an enabler rather than the fixer within community projects. Despite this, it is also believed that community workers although being employed by the state and therefore still considered as an outsider within the community with which they are working take on a degree of benevolent paternalism as opposed to developing the necessary collective community action. Popple (1994, pg24) says of this, Historically community work has developed from two distinct roots: benevolent paternalism and collective community action. With the above in mind it is important to remember that the term community is still rather vague. It is borne from the notion that a complete neighbourhood can function as its own entity as opposed to acknowledging that neighbourhoods consist of many differing communities. Individual interest, ethnic communities, geography, familial extensions and workplaces all form part of communities, yet will often extend far beyond the neighbourhood in which they are formed. Community social work is according to Smale et al About the processes the workers engage in, the relationships they make and how they maintain and change them. adding These processes generate the specific aims and objectives of the workers and those they share the work with. (1988, pg23). The most important things that must be recognised by any community worker is the type of community that they are working with or indeed the type of community that they are assisting to help build. Evaluating Community Projects The Study So Far Conclusion

Sunday, October 13, 2019

We Should Build New Sports Stadiums :: Argumentative Persuasive Essays

We Should Build New Sports Stadiums In Roger G. Noll’s article on pro sports’ stadiums in the New York Times, he states that a new baseball stadium in New York City (or anywhere else) is too costly to construct. Mr. Noll is an economist and so it stands that he would understand the financials of building new stadiums. He even attempts to look at the issue, though not an honest effort, from all perspectives. He says that these facilities never pay for themselves, that there is an increase in overall community income, but not enough to offset cost. He states that though highly paid, a team employs very few workers. A new stadium offers more amenities that are more expensive, such as luxury skyboxes, thus bringing in more revenues than the old stadiums. The teams do see some of these profits but so do the cities. Noll writes that new stadiums force other entertainment out of town, this can be true, but it also brings in new business in the form of restaurants and pre and post-game entertainment. The profits from transportation can be much larger in the post stadium city. It is true that many cities are financing most if not all of the cost for new athletic complexes. The cost is, in the least, absorbable by the city. The urging of teams to force the pay for the cost of a stadium is a bluff, and should be called by the city. The Yankees will not leave New York and the millions of dollars in T.V., radio and merchandise licensing that a city of that stature can bring. The fact that cities are forced to pay for stadiums is a call for better negotiators for the city, not a reason not to build a stadium. Hall says that not even New York can keep the Yankees without subsidizing it. Currently it is true that the Yankees are subsidized by the city of New York, but as I previously stated, the Yankees would not give up the fringe benefits of the city that never sleeps. The Yankees tradition is very long and very great. In the current economics of professional sports the Yankees could not leave New York and still afford their current payroll. If the Yankees were forced to cut their player payroll then they would put their winning tradition at risk.

Saturday, October 12, 2019

College Writing Essay -- Communication Education Essays

College Writing Writing is the ability to express yourself and to communicate with others. College writing courses strive to provide students with the ability to do this. In the following quote, AOur greatest multicultural resource, one that is authentic, rich, and truly diverse,@ Maxine Hairston, is obviously speaking about today=s student. How can we give all students who have different values, language, and cultural background the ability to express themselves, to communicate, and to contribute in significant ways to the relationship with others locally and globally? Do we strictly emphasize correct grammar and usage? Do we focus on critical thinking skills or personal expression? I am sure that this has obviously been a very controversial topic amongst educators at least in this century. I know that there is no easy answer. Educators will continue to debate this issue for years to come. What I will do is try to provide some insight on the writing process from the eyes of an eighteen year old. The quest for excellence is a life long process. To become a good writer - communicator, is also a life long process. AIn order to communicate with others, we must learn to see through their lenses as well as to try to explain to them what we see through ours@ (qdt. in Hairston). This process begins at a very early age. The building blocks which start in our earliest ages help us develop speech. From kindergarten on, phonics plays a key role. As we grow older and progress through the levels of schooling, we encounter many different ways to communicate. Telephone conversations, passing notes, writing essays, and e-mailing are many different forms of communication that we use to express our thoughts and feelings. When you stop an... ...r not having an opinion on who my favorite teacher was and why. As high school progressed, I realized that it was easier for me to put my words on paper. What I have discovered while writing this essay is that writing forces me to focus my thinking and succinctly express a specific point. As a young person discovering a larger universe than the 130 student high school I graduated from, I am constantly embracing varying thoughts and allowing them to flow freely without structure. Writing forces me to limit my thoughts and focus, just long enough to get specific points on paper. Educators will continuously debate form, substance, grammar, style, and thinking skills giving little attention to the fact that young peoples minds just need to focus. Whatever methodology applied, as long as students are asked to write, they will continue to progress. This has helped me.

Friday, October 11, 2019

Arce Dairy Marketing Plan Essay

A. Product Performance The company still has an edge compared to the other ice cream industries, because they have maintained their quality since then, together with variety of flavours. It’s not too late if they will expand more their business and will make more effort to increase their market share. Background Arce Dairy is very proud of their high quality ice cream product. They strictly follow their tradition of using ONLY fresh CARABAO MILK and other fresh ingredients in making their ice cream. Its ice cream was well-known for its creaminess, authentic flavours, and unique gold can packaging—qualities that remained throughout the years. Arce Dairy Ice Cream is made from fresh carabao’s milk that has a richer and flavourful since they are exposed to the tropical condition which helps them produce better milk. It is an advantage for the Arce’s since they own a 21 hectare dairy farm in Novaliches which is also the only large and the only private commercial breeder of milking carabaos in the Philippines. Aside from their milk quality, they also have their fresh ingredients such as fruits, nuts, chocolates and cheese that are being stored on large chillers. Long-term objectives Arce Dairy tend to branch out their product not just on large scale stores like, malls, supermarkets and etc., but also on small retail stores. Because it is more accessible and convenient that you can just easily buy the goods that you want in just a walking distant store. Arce Dairy Ice Cream aims to provide the best all-natural ice cream products to consumers both here and abroad, provide good and natural quality products for the health conscious ones thereby improving the quality of life. Showing patriotism to its fellow Filipinos in patronizing Filipino-made products by manufacturing and marketing consistently high quality ice cream, thus, giving consumers added value for their money. Lastly, to ensure in surpassing the global quality standard of becoming the source of pride for the Philippine Dairy Industry. Problems/Opportunities Problems How will Arce Dairy Ice Cream compete in the ice cream industry and regain success using its new brand name? Low market share, wherein, Arce Dairy Ice Cream belongs to the remaining 20% of the ice cream market. Poor promotional and distribution strategies. They should compete with the other ice cream industry, and will not stick on their captured market, they should expand their market. They should try branching out especially on small retail stores. They should put much effort on their promotional and advertising activities so people will notice the product. Opportunities People’s acceptance to its new brand name. New Ice cream flavours offered. They could introduce new product line using their fresh milk. Health and wellness campaigns encouraging people to go for the healthier choice. Social media network serving as effective vehicle in product promotion. Marketing Objectives Increase sales Brand Awareness/Exposure. Brand Image establishment. Marketing Programs Arce Dairy must conduct surveys and increase it sales through the help of retail partners. Its sales must be compared to the sales projections to monitor the progress of their sales. The company must attain its projected sales or beyond it. Positioning Statement Target Market â€Å"Yuppies† or young urban professionals. – Health-conscious, self-indulgent young urban professionals or â€Å"yuppies† who have the money to lavishly spend on anything they want, and also who are fickle in choosing their brand choices, depending on what is trending or getting good reviews. 20-26 years old, class A-B, male and female, living  and working in/around NCR. Product strategy Arce Dairy started from three generations. They produce different variety of flavours like Mango, Chocolate, Blueberry Cheesecake, Buko Lechias, Avocado, Quezo Real, Vanilla, Strawberry, Dark Chocolate, Cheese, Ube, Almonds and Chips and many more. Arce Dairy actually has their own farm where they get most of their fresh ingredients especially the â€Å"CARABAO MILK† which they use as base for their ice cream. Pricing strategy Arce Dairy Ice Cream Container SizePrice range 425 mlPhp 70.00 (classic) Php 80.00 (supreme) Php 108.00 (sugar-free)750 mlPhp 120.00 (classic) Php 205.00 (supreme)1.5 LPhp 228.00 (classic) Php 408.00 (supreme, sugar-free) Advertising strategy Launch print ads that will capture the target market’s attention. Execute an effective guerrilla ad that stays faithful to Arce Dairy’s new image. Release a TVC to be aired during primetime. Document the active guerrilla campaign and post it as a viral video. Use imagery that implies. National Trigger the curiosity of the target market and make them try the product. Promote Arce Dairy’s new â€Å"sexy† image.  Cover up Arce Dairy’s â€Å"local/low class† image to people. Expose people to the brand. Cooperative Trade Promotion strategy Since Arce Dairy has no promotional straregies except on relying through word  of mouth strategy, the Unfortunately, Arce Dairy has almost NO promotion. They’ve produced no TV ad, very few and unmemorable print ads. No promotional efforts are done, and they rely on word of mouth to get cutomers. Field sales strategy Distribution strategy Product support Training Requirements Marketing research 4/5 of the people who are familiar with the brand â€Å"Arce Dairy† have claimed that it’s their favourite ice cream in the Philippines. Even though they have flavour favourites, they try the different flavours every now and then. Though they love Arce Dairy, they consume other brands more often because Arce Dairy is not available on many local stores. But whenever there is Arce Dairy available, it’s their first choice. What they love about Arce Dairy is the consistency of the ice cream, the smooth creamy texture, and the mild sweetness of the flavours. Most of them found out about Arce Dairy first from personal references like friends, and relatives. Once they tasted Arce, it was immediately their â€Å"new† favourite ice cream. According to them, the price doesn’t bother them, since the taste is worth the price they pay. They also mentioned that they wish Arce was available to more stores. 5/5 were NOT aware that Arce Dairy uses CARABAO MILK in their ice cream. 2/5 of the people who aren’t familiar with Arce Dairy said that their favourite brand of ice cream is Selecta (particularly Magnum) To the yuppies, quality of ice cream and product feedback is vital. If it hits home, they might actually stick to it. All they need is a good push to try the product. Financial summary Strengths More expensive than other brands.  Maintained a clean reputation for making quality ice cream, proven by several awards given to Arce Dairy. Arce Dairy ice cream is scientifically proven much healthier compared to leading ice cream brands. Has variety of unique ice cream flavours not available in other brands. Weaknesses Has very limited advertising/promotion materials, leading to unpopularity amongst the masses. Product is poorly distributed, making it available to very limited stores and locations. Not top of the mind when asked about an ice cream product. Has a â€Å"local† image, therefore viewed as â€Å"cheap†. Performance History Arcefoods Corporation has been honored the Hall of Fame Award as â€Å"Outstanding Ice Cream Manufacturer† by the Consumers Union of the Philippines while ArceDairy Ice Cream has been awarded the 1999 Dangal Ng Bayan â€Å"Outstanding Ice Cream Product† and the New Millennium Excellence Award â€Å"Most Outstanding Ice Cream Brand† by the Parangal ng Bayan Awards Foundation. The ArceDairy type of ice cream, the â€Å"all-natural† ice cream, has captured the hearts of Manilanians through the decades of its uniqueness and its old fashioned manufacturing process. Tenacious requests from prominent clients, captive loyal followers and food connoisseurs, demand for its return.

Thursday, October 10, 2019

Proforma: Generally Accepted Accounting Principles and Judgmental Approach Essay

In addition to forecasting cash flows, managers and investors are also interested in forecasts of the firm’s financial statements. These projected financial statements are called pro forma financial statements. They give both the management and investors an insight into what the financial statements will look like in the future and a signal as to any need to raise long-term funds. The starting point in the creation of the pro forma financial statements is the construction of the pro forma income statement (do you remember why? ). Like the cash budget, it also relies heavily on the sales forecast. Significant errors in the sales forecast will result in errors in the income statement which, in turn, will cause errors on the pro forma balance sheet. Pro Forma Income Statement There are two approaches to creating the pro forma income statement: the percentage of sales method and what I will call the judgmental approach. The percentage of sales approach is simplistic and prone to error (estimating financial statements is tricky enough without compounding the error using an inferior technique). The percentage of sales method assumes that all items on the income statement except interest expense and tax expense vary in direct proportion to the change in sales. This is simply usually not true. Some items will change with sales, but others will not. See the criticism of the percentage of sales approach at the top of page 116 in your text. My illustration will focus on the judgmental approach which allows the analyst to apply judgment to forecast the level of those items that are not expected to vary with sales. My vehicle for illustrating the creation of a pro forma income statement appears below: Assume that sales for the BMX Corporation are expected to be $12 million in 2008 and that sales in 2007 were $10 million. Further assume that cost of goods sold can be divided into two parts: a part that varies with sales and a part that does not (i. e. , cost of goods sold has both fixed and variable components). Further assume that operating expenses can also be divided a fixed portion and a variable portion. Further assume the firm plans to increase its borrowing in 2008 which will increase interest expense on the income statement. The first step in the analysis is to determine the percentage increase in sales: (2008 sales – 2007 sales)/2007 sales = percentage change in sales ($12 million – $10 million)/$10million – 1 = . 2 or 20% The second step in the analysis is to construct the 2008 proforma income statement assuming those items that vary with sales will increase by the percentage change in sales (20%) and that those items that don’t remain fixed. An example of this process is given on the Excel worksheet below. Double click on the worksheet to access it, then scroll up or down as needed. Notice the variable expenses are found by taking the 2007 expense and multiplying by 1 + the percentage change in sales (1. 2). This increases those expenses by 120%. A common error students make is to simply multiply the variable expenses by the percentage change in sales. If we did that here, we would be multiplying the variable expenses by 20%. In other words, we would not be increasing variable expenses by 20%, we would be reducing them by 80%. Notice the pro forma net income for 2008 is $600,000. You may wish to analyze the effect using a strict percentage of sales approach would have had on pro forma net income. Would net income be higher or lower as a result? You would be correct to sense the potential for an exam question here. Finally $200,000 in dividends are deducted from the $600,000 net income giving us a $400,000 addition to retained earnings. The third step is to use the $400,000 pro forma additions to retained earnings in addition to a number of other assumptions to compute the Pro Forma Balance Sheet. I will also use the judgmental approach in this step. The 2007 historical balance sheet and the pro forma balance sheet for BMX Corporation appear in the Excel worksheet below. To access the worksheet, double click on it, then scroll up or down as needed to see view the worksheets. I will make the following assumptions regarding the pro forma balance sheet: 1. The firm wants to continue to maintain a minimum cash balance of $100,000 2. Marketable securities will increase to $75,000 in 2008. 3. Accounts receivable have historically been 36. 5 days of sales. Since sales for 2008 are expected to be $12,000,000, accounts receivable will be $12,000,000 x (36. 5/365) = $1,200,000 (you could also do the following which is algebraically identical: ($12,000,000/365) X 36. 5). 4. Inventories have historically been 20% of cost of goods sold. Since cost of goods sold for 2008 are expected to be $9,000,000, inventories will be $9,000,000 x . 20 = $1,800,000. 5. Vectra will increase fixed assets by $750,000. Depreciation expense for 2008 is estimated to be $200,000. Net fixed assets for 2008 will be: Net fixed assets (2007) + additions to fixed assets – depreciation expense 2008 $5,000,000 + $750,000 – $200,000 = $5,550,000 6. Annual purchases (all on account) have historically averaged 60% of cost of goods sold. The accounts payable balance, in turn, is typically 20% of purchases. Accounts payable will therefore be $9,000,000 X . 60 X . 20 = $1,080,000 7. Taxes payable will be approximately one quarter of the tax expense shown on the 2008 pro forma income statement. Taxes payable will equal $400,000/4 = $100,000. 8. Notes payable will increase to $1,000,000. 9. There will be no change in other current liabilities, long-term debt, or common stock. 10. Retained earnings on the 2008 pro forma balance sheet will change by the additions to retained earnings ($400,000) shown on the pro forma income statement. Since the 2007 retained earnings was $1,000,000, the retained earnings for 2008 are expected to be $1,000,000 + $400,000 = $1,400,000. Notice the 2008 pro forma balance sheet did not initially balance: e. i. , total assets ($8,725,000) did not equal the sum of total liabilities and equity ($8,332,500). In other words, the firm’s need to fund assets of $8,725,000 in 2008 will not be met at anticipated levels of debt and equity. This is the firm’s signal that it will have to raise funds by issuing additional debt or equity in the amount of $392,500.