Laussel Venus Upper Paleolithic Goddess with a Horn

The Venus of Laussel, or Femme a la corne (Woman with a Horn in French) is a Venus figurine, one of a class of objects found in Upper Paleolithic archaeological sites throughout Europe. Unlike many images which are portable art, the Laussel Venus was carved into the face of a limestone block found in Laussel cave in the Dordogne valley of France. Why Shes a Venus The 18-inch (45-centimeter) high image is of a woman with large breasts, belly and thighs, explicit genitals and an undefined or eroded head with what appears to have been long hair. Her left hand rests on her (perhaps pregnant) belly, and her right hand holds what looks to be a large horn—perhaps the core of a horn of an ancient buffalo (bison) and sometimes referred to as a cornucopia. The horn core has 13 vertical lines etched onto it: while her face has no facial features, it appears to be pointed in the direction at the core, perhaps looking at it. A Venus figurine is an art history term for a relatively life-like drawing or sculpture of a human being—man, woman or child—found in many Upper Paleolithic contexts. The stereotypical (but by no means the only or even the most common) Venus figure consists of a detailed drawing of a womans lush and Rubenesque body which lacks details for her face, arms, and feet. Laussel Cave Laussel cave is a large rock shelter located in the Dordogne valley of France near the town of Laussel, in the municipality of Marquay. One of five carvings found at Laussel, the Venus was carved onto a limestone block that had fallen from the wall. There are traces of red ochre on the sculpture, and reports of the excavators suggest that it was covered in the substance when it was found. Laussel Cave was discovered in 1911, and scientific excavations have not been conducted since that time. The Upper Paleolithic Venus was dated by stylistic means as belonging to the Gravettian or Upper Perigordian period, between 29,000 to 22,000 years ago. Other Carvings in Laussel The Venus of Laussel is not the only carving from Laussel Cave, but it is the best reported. The other carvings are illustrated at the Hominides site (In French); brief descriptions extracted from the available literature follow. The Femme a la Tete Quadrillà ©e, (Woman with a Gridded Head), is a bas-relief of a woman with her head completely covered with a grid representation, perhaps of a net or handkerchief. It measures 15.3x15 in (39x38 cm).The Personnages Opposes (Opposed Persons) or Carte à   Jouer (Playing Card) Venus is what seems to be an overhead view of two women seated facing each other, but the overall image is that of a single body with two heads, similar to the way a royal card is traditionally illustrated in a deck of playing cards. Scholars suggest this may represent a woman giving birth or one woman being assisted in labor by another.The 9.4-in (24-cm) block on which Le Chasseur (The Hunter) is carved is broken and only the torso and part of one arm remains. The body illustrated is that of a young, slim man or woman.The Venus Dehanchà ©e (The Ungainly Venus) or Venus of Berlin, holds a curved object in her hand, perhaps another horn core. In 1912 it was sold to the Museum fà ¼r Và ¶lker kunde in Berlin where it was destroyed during World War II. A mold impression of the sculpture still exists, and the block measured 17x15 in (43x38 cm). The Laussel Venus and all of the others, including the mold of the Ungainly Venus, are on display at the Musee dAquitaine in Bordeaux. Possible Interpretations The Venus of Laussel and her horn have been interpreted in many different ways since the sculptures discovery. Scholars typically interpret a Venus figurine as a fertility goddess or shaman; but the addition of the bison core, or whatever that object is, has stimulated much discussion. Calendric / Fertility: Perhaps the most common interpretation from Upper Paleolithic scholars is that the object the Venus is holding is not a horn core, but rather an image of the crescent moon, and the 13 stripes cut into the object are an explicit reference to the annual lunar cycle. This, combined with the Venus resting her hand on a large belly, is read as a reference to fertility, some speculate that she is illustrated as pregnant. The tallies on the crescent are also sometimes interpreted as referring to the number of menstrual cycles in a year of an adult womans life. Cornucopia: A related concept to the notion of fertility is that the curved object may be a precursor of the classical Greek myth of cornucopia or Horn of Plenty. The story of the myth is that when the god Zeus was a baby, he was tended by the goat Amalthea, who fed him with her milk. Zeus accidentally broke off one of her horns and it magically began spilling out unending nourishment. A horn cores shape is similar in shape to that of a womans breast, so it may be that the shape does refer to unending nourishment, even if the image is at least 15,000 years older than the story from classical Greece. Art historian Allen Weiss has commented that a fertility symbol holding a fertility symbol is an early representation of meta-art, or art about art, in which the figure of Venus contemplates its own symbol. The masculine side of the cornucopia fertility theme reminds us that the ancient Greeks believed that procreation occurred in the head. In this version of the interpretation, the horn represents male genitalia. Some scholars suggest that the tally marks might represent a hunters score of animals slaughtered. Priestess of the Hunt: Another story borrowed from classical Greece to interpret the Venus is that of Artemis, Greek goddess of the hunt. These scholars suggest that the Laussel Venus is holding a magic wand to help aid a hunter trap a pursued animal. Some consider the collection of drawings found at Laussel together as different vignettes of the same story, with the slim figure representing a hunter being assisted by the goddess. Drinking horn: Other scholars have suggested that the horn represents a drinking vessel, and thus evidence for the use of fermented beverages, based on the combination of the horn and the clearly sexual references of the womans body. This concept ties in with the idea that the venus is not a goddess but instead a shaman, since shamans are thought to have used psychotropic substances to reach into alternative states of consciousness. Musical instrument: Finally, the horn has been also interpreted as a musical instrument, possibly as a wind instrument, a horn indeed, in which the woman would blow into the horn to make a noise. Another interpretation has been that the horn core is an idiophone, a rasp or scraper instrument. Idiophone players would scrape a hard object along the incised lines, rather like a washboard. Bottom Line What all of the above interpretations have in common is that scholars agree that the Venus of Laussel clearly represents a magical or shamanistic figure. We dont know what the carvers of the ancient Venus of Laussel had in mind: but the legacy is certainly a fascinating one, perhaps because of its ambiguity and unsolvable mystery. Sources da Silva, Candido Marciano. Neolithic Cosmology: The Equinox and the Spring Full Moon. Journal of Cosmology 9 (2010): 2207-010. Print.Dixson, Alan F., and Barnaby J. Dixson. Venus Figurines of the European Paleolithic: Symbols of Fertility or Attractiveness? Journal of Anthropology 2011.Article ID 569120 (2011). Print.Duhard, Jean-Pierre. Les Figures Fà ©minines En Bas-Relief De Labri Bourdois À Angles-Sur-Langlin (Vienne). Essai De Lecture Morphologique. Palà ©o  (1992): 161-73. Print.---. The Shape of Pleistocene Women. Antiquity 65.248 (1991): 552-61. Print.Huyge, D. The Venus of Laussel in the Light of Ethnomusicology. Archeologie in Vlaanderen 1 (1991): 11-18. Print.McCoid, Catherine Hodge, and Leroy D. McDermott. Toward Decolonizing Gender: Female Vision in the Upper Paleolithic. American Anthropologist 98.2 (1996): 319-26. Print.Weiss, Allen S. An Eye for an I: On the Art of Fascination. SubStance 15.3 (1986): 87-95. Print.

The Importance Of Teamwork And Increase Teamwork At Seagate

CEO Bill Watkins started EcoSeagate in 2000, after becoming president of the hard drive manufacturing company Seagate. EcoSeagate is a team development meeting held in the desolated mountains of New Zealand. 200 employees are chosen and split into 40 groups of 5 and each employee must read The Five Dysfunctions of a Team. The purpose of this annual event is to show the importance of teamwork and increase teamwork at Seagate. For five days they go through competitive events to encourage them to work together hoping that this later can be integrated into their everyday lives. Although it is a good event Watkins has not been able to show quantative results. For that reason stakeholders are complaining about this event that costs $2 million annually. Problem Although Watkins says that there are obvious signs EcoSeagate is working there are not any quantative results to prove that it is. Therefore, the issue I see is accountability. If stockholders are not seeing a difference then that needs to be addressed. There can be several reasons as to why there are not any results. Setting a clear objective or goal is crucial to see how much progress employees are making. If Watkins is not clearly communicating what he wants as a result of the meeting then no employee will have the desire to change. There’s already an event to teach them how to reach these goals but one important thing is to monitor it. Each group has to be provided feedback and there appears to be none of that. Yes thisShow MoreRelatedBuilding Best Practice in Human Resource Management5818 Words   |  24 Pagestheir abilities. It is about creating a relationship with employees, helping to encourage and motivate them to reach their highest performance potential. There are many different HRM best practices available for organisations to implement which will increase the overall levels of organisational performance. In this project, I will discuss what human resource management is, give a brief history of human resource management, examine current literature, and from my findings, take you through some of theRead MoreHbr When Your Core Business Is Dying74686 Words   |  299 Pages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Saudi Aramco . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Schneider National . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 111 Seagate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90 Siemens . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Starbucks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Read MoreIt and the Changing Social Division of Labor7927 Words   |  32 Page sand options) have to ensure customer orientation; †¢ Labor flexibility: The constant and very rapid change in production volumes is managed by an extensive use of various kinds of flexible employment. †¢ Quality management based on restricted teamwork: in most plants there is an ideology of â€Å"team orientation†, but no formal structure of work groups etc., as known from team concepts in other industries; and †¢ A heavy reliance on women and minority workers: as in most areas of electronics manufacturingRead MoreManagement Control Systems Pdf115000 Words   |  460 PagesMANAGERIAL COSTING O nl y Management Control of Operations C la s PART IV: MANAGEMENT CONTROL TOOLS s of Detailed Contents PART I: AN OVERVIEW OF MANAGEMENT CONTROL SYSTEMS Chapter 1: Introduction to Management Control Systems: Importance of Control Systems: Elements of a Control System – Nature of Management Control Systems: Important Features of Management Control Systems, Management Control Process, Characteristics of a Good Management Control System, Distinction between Strategy

Relational Leadership

Question: Describe about relational leadership. Answer: Relational leadership is a relational process where people come together for accomplishing change and make a difference for their common benefits. This philosophy values being inclusive and ethical and acknowledges the diverse talents that the group members possess for bringing about good thinking that makes the group members socially responsible and work towards their goals. The effectiveness of leadership is based on the relationships (Stephens Carmeli, 2015). This assignment will critically analyze three articles on relational leadership and produce a discussion paper based on the theoretical framework. The first article is by the authors Cunliffe Eriksen (2011) is an extended contemporary work on the theory of relational leadership. The paper is based on a dialogue between a Federal Security Director and a Researcher where the latter asks the former his opinion about leading and managing an organization. Through their dialogues, the authors have elaborately explained the theories of relational leadership and its real time application under emerging circumstances of a job situation. The dialogues present in this paper were not the action thresholds, but they were the action themselves based on the theories. The authors have presented different ways of enacting and conceptualizing leadership through this paper which is contributory to the theories of relational leadership. The second article is by Uhl-Bien (2011) where the author has considered the various perspectives of relational leadership and has thoroughly investigated the theory by creating an overarching framework. The author has experimented with various theories and models associated with relational leadership in this paper and has critically analyzed the previous works carried out in this prospect. From his investigations, the author has put forward a vital concept that investigation of the theories of relational leadership requires methodologies that are richer than the cross-sectional survey data with the usage of limited measures. This article somehow relates to the previous one in terms of its views towards the rise of leadership through the productive perspectives of the managers through the negotiations and interactions of the social order among the members of the organization. The third article is by Ospina Foldy (2010) that explored the collaborative antecedents of the perceptions of the organizations of social change. The authors carried out a qualitative study of 40 organizations in the US that are working with the marginalized communities for the identification of the leadership practices. This article particularly emphasized on the practices of relational leadership that the participants in the organizations of social change use for cultivating the connections among the divided and disparate connections. This study applied a constructionist and relational lens to the leadership empirical studies. From these articles, few unanswered questions generated which requires further discussion. What is the real time application of relational leadership apart from social change organizations? How can the information gained from these articles be incorporated into the surrounding leadership beliefs? What suitable actions can be taken with this gained knowledge on relational leadership? This is the questions that require further peer discussion and answering them will lead towards better understanding and implementation of relational leadership theories. References Cunliffe, A. L., Eriksen, M. (2011). Relational leadership.Human Relations,64(11), 1425-1449. Ospina, S., Foldy, E. (2010). Building bridges from the margins: The work of leadership in social change organizations.The Leadership Quarterly,21(2), 292-307. Stephens, J. P., Carmeli, A. (2015). Relational Leadership and Creativity: The Effects of Respectful Engagement and Caring on Meaningfulness and Creative Work Involvement. Uhl-Bien, M. (2011). Relational leadership theory: Exploring the social processes of leadership and organizing. InLeadership, gender, and organization(pp. 75-108). Springer Netherlands.

Thomas Hardys Mayor Of Casterbridges Setting Essays - British Films

Thomas Hardy's Mayor Of Casterbridge's Setting Hardy's The Mayor of Casterbridge does an excellent job of displaying Casterbridge's realistic Western England setting through the architectural buildings, the behavior of the townspeople, and the speech used throughout the novel. All of these aspects combined provide a particular environment Hardy called Wessex which infuses the work with reality and a life. The love which Hardy had, for architecture, is displayed throughout this novel with the descriptions of the surrounding countryside, the buildings, the commerce, the roads, and the amusements that make up the environment of Casterbridge. The town of Casterbridge in Wessex, an ancient name for the West Saxon kingdom of the Middle Ages, is no longer used geographically. It comprises of Doreshire and parts of other western England countries. The country and the town meet at a mathematical line. The town is shut in by a square wall of trees, like a plot of garden grounded by a box-edging. When overlooking Casterbridge, there are towers, gables, chimneys, and casements standing tall and strong to show the development of the buildings. The chief hotel in Casterbridge-namely, the Kings Arms, is a spacious bow-window projected into the street over the main portico. The homes of Casterbridge consist of timber homes with overhanging stories, whose small-paned lattices were screened by dimity c urtains on a drawing-string. There were other houses of brick-nogging, which derived their chief support from those adjoining. The roofs consisted of slate patched with tiles, and occasionally there was a roof of thatch. Detail to buildings of Casterbridge gives readers a visual insight to the composition to the social classes of the town. Leading onto the townspeople who keep Casterbridge alive and productive. Social classes of the townspeople determine each individuals behavior and how others treat each individual based on social class or status. The characters may seem odd to some audiences, yet these characters are at all times real. They are based on people Hardy had grown up with, people whose tragic histories had unearthed during his early architectural apprenticeship, people he had heard about in legends and ballads. The agricultural and pastoral character of the people upon whom the town depended for its existence was shown by the class of objects displayed in the shop windows. The lower-class was classified as mischievous knaves by Hardy for he personally, along with others of status, was not very fond of them. There is one obvious example in the story which displays the greed and importance of show, of the upper class. In Casterbridge's best hotel when the Mayor was having a big dinner party, the blinds were left unclosed so the whole interior of this room could be surveyed from the top of a flight of stone steps to the road-wagon office opposite, for which reason a knot of idlers had gathered there to watch what they couldn't have. The higher classes took what lavishing capabilities they had and frolicked in them for all below to envy and want. Although the behavior and mannerism of the townspeople is blunt, it is realistic and influenced by real life situations through the mind of the author. A less obvious yet realistic part of the setting which can normally be over-looked but is emphasized throughout this novel is the speech, or dialect of the characters and townspeople. Social class is very obviously shown through the speech of every individual. Higher class residents of Casterbridge often spoke much more vulgar terms. They have their own folk dialect which modernly is referred to as slang throughout regions influential on the environment of the speaker. Speech is also an issue with age and maturity which is excellently presented throughout the entire course of the novel in Elizabeth-Jane. Hardy shows the gradual change that takes place in her speech through the years. In the first portion of the novel when Elizabeth-Jane is young, she has a sense of playfulness and good times. But as she grows older and her sorrow increases. Elizabeth-Jane turns more to study and reflection. Towards the end of the novel, Elizabeth-Jane is a full grown woman who has her life establishe d and knows where she stands in social status. She is melancholy and kind. A matronly woman

Expert help with scholarship essay

Expert help with scholarship essay Scholarship essay You may be assigned to produce a scholarship essay in any subject. When writing this paper, you should share your experience and describe what you have learnt from it. If you need help with preparing this work, you should take the following logical steps: First, you should pay scrupulous attention to the topic of your paper Thus, you will understand how to write a scholarship essay properly and what to start with. It is important to have enough time for developing ideas about how to explore the issue fully. At this stage, you may even pick the topic you have not thought about before. The next step is to represent your achievements. You should explain why you think that you have done something significant. By the way, you should not write about your current accomplishments only. You may also describe the events that have happened in the past, but mean a lot to you. Thus, you will be able to produce an original paper with the right scholarship essay format. If you want to provide readers with valuable information about yourself, answer the following questions. They will help you understand how to start a scholarship essay.Do you possess any extraordinary skills that differ you from other applicants? How do you master them? What are your favorite movies or literary compositions? Have they changed your outlook? Describe the most complicated situation you have ever faced. Have you drawn valuable lessons from it? It is rather interesting to analyze such points in scholarship essays. Have you ever put considerable efforts to achieve the set goals? Have you ever failed in anything? How did you feel about it?When producing scholarship works, you may talk about the things you would like to possess most of all You may also describe the places where you would like to be with someone you admire. You should not be shy to describe your feelings when discussing unbelievable moments of your life. Remember to make a proper scholarship essay format. Below, there is a list of question you should consider when writing scholarship essays:What are your strong points? What can your friends tell about you? Imagine that your friends have to prepare a scholarship essay instead of you. What topic would they cover? Did you participate in extracurricular activities at high school? Why? Which one did you like the most?Students may also talk about their aspirations and future plans in their scholarships essays. Can you imagine yourself in twenty years? Will you have achieved your goals by that time? If you follow the afore-mentioned scholarship essay tips, you will write an outstanding paper.

Proceso expedito para tramitación urgente de visa

Proceso expedito para tramitacià ³n urgente de visa Cuando se inicia una solicitud o peticià ³n ante el Servicio de Inmigracià ³n y Ciudadanà ­a (USCIS, por sus siglas en inglà ©s) los plazos de tramitacià ³n pueden ser muy largos. Por lo que es razonable plantearse si es posible acelerarlos  mediante un pago premium.  La respuesta es afirmativa pero sà ³lo en casos relacionados con peticiones por trabajo. En este artà ­culo se informa de los casos en los que se puede pedir el aceleramiento en la tramitacià ³n de una peticià ³n mediante un pago premium, quià ©n lo puede solicitar, cunto se demora, cul es el costo y cà ³mo contactar con USCIS para resolver problemas o dudas que surjan en dicha tramitacià ³n. Tramitacià ³n expedita  con USCIS  mediante un pago premium Es posible un pago premium en peticiones por trabajo, que comprende dos grandes grupos: cuando se solicita   para un extranjero una visa de trabajo temporal  en la que el empleador debe utilizar el formulario I-129.o cuando el empleador utiliza una planilla I-140 para pedir por razà ³n de trabajo una tarjeta de residencia permanente, conocida tambià ©n como green card. Tambià ©n se admite, en casos extraordinarios, auto-peticià ³n por parte de un trabajador. Esto significa que puede solicitarse en los siguientes casos: Visa E-1, comerciante al amparo de un tratadoVisa E-2, inversor al amparo de un tratadoVisa H-1B, trabajadores extranjeros especiales o modelos. En este caso el gobierno ha anunciado la suspensià ³n temporal del proceso expedito que se reanudar el 10 de septiembre de 2018.Visa H-2B, trabajadores temporales para trabajos no agrà ­colasVisa H-3, trabajadores en prcticas o visitantes de intercambio en el campo de la educacià ³n especialVisa L-1, L-1B y LZ, trabajadores transferidos dentro de una empresa o subsidiarias de la mismaVisa O-1 para trabajadores con extraordinaria habilidad en Ciencias, Deportes, Arte, Educacià ³n o NegociosVisa O-2 para trabajadores que son un apoyo esencial para los titulares de una visa O-1Visa P-1, P-1S, P-2, P-2S, P-3 y P-3S, para deportistas individuales y de equipo, artistas y personal de apoyo para participar en un programa o evento à ºnico o que formen parte de un programa de intercambio cultural.Visa Q-1, para extranjeros participando en un prog rama de intercambio cultural internacional Visa R-1 para religiososVisa TN-1 y TN-2, para canadienses y mexicanos al amparo del Tratado de Libre comercio  (NAFTA, por sus siglas en inglà ©s)Visa EB-1, para extranjeros con habilidades extraordinarias, profesores e investigadores excepcionales y gerentes y ejecutivos de multinacionales.Visa EB-2, para profesionales con titulacià ³n avanzada o habilidad excepcional.Visa EB-3, para profesionales, trabajadores especializados y otros trabajadores El USCIS puede suspender temporalmente el procesamiento premium para alguna de esas visas. En el momento en que se escribe este artà ­culo no est vigente ninguna excepcià ³n. Es decir, se puede aplicar para todas las peticiones enunciadas. Costo del procesamiento premium y a quà © da derecho En la actualidad es de $1.225. Sin embargo, esta cantidad puede variar por lo que es muy conveniente verificar con la pgina oficial del USCIS. Si la solicitud se hace por internet utilizando el sistema de e-file, el pago puede realizarse mediante tarjeta de crà ©dito, dà ©bito o transferencia desde una cuenta de un banco en Estados Unidos. Por el contrario, si se envà ­a una solicitud en papel, el pago debe hacerse mediante un cheque de un banco en Estados Unidos o por money order. El pago da derecho a que el USCIS acuerde una respuesta en el plazo de 15 dà ­as naturales  a contar desde el dà ­a en el que se recibià ³ la solicitud de procesamiento premium con su correspondiente pago.   La respuesta no significa siempre que se obtiene la aprobacià ³n, sino que puede ser cualquiera de las siguientes: Una carta de aprobacià ³n de la peticià ³n de visa o de tarjeta de residenciaUna carta en la que se pide ms informacià ³n o documentacià ³n. Es lo que se conoce como Peticià ³n de Evidencia o RFE, por sus siglas en inglà ©s.Una carta en la que se notifica la intencià ³n de rechazar la peticià ³n. Se conoce como NOID, por sus siglas en inglà ©s.Y, finalmente, puede que lo que se notifique es que se   inicia una investigacià ³n porque se sospecha que la peticià ³n es fraudulenta o se ha mentido en la misma o se ha presentado documentacià ³n de apoyo falsa. En el caso de que USCIS haya respondido con una RFE o una NOID, el solicitante debe contestar en el tiempo que se le otorga en la notificacià ³n. Y, una vez que el USCIS recibe las  alegaciones o la documentacià ³n  adicional que pidià ³, tiene que responder en el plazo de 15 dà ­as naturales. En casos extraordinarios puede suceder que USCIS no responda dentro de los 15 dà ­as siguientesa  haber recibido la peticià ³n de tramitacià ³n premium.   En estos casos est obligado a regresar el coste del trmite y, adems, a responder inmediatamente.   Adems, el pago premium da derecho a utilizar un telà ©fono especial gratuito, el 1-866-315-5718, para resolver dudas o hacer preguntas relacionadas con la peticià ³n de la visa. Cà ³mo se solicita el pago premium para acelerar una peticià ³n con USCIS El formulario para solicitar la  aceleracià ³n de los trmites  es el I-907. La solicitud se puede realizar  conjuntamente  con el envà ­o de los formularios I-129,   en el caso de visa de trabajo temporal, o I-140, cuando se solicita la tarjeta de residencia por trabajo. Tambià ©n puede enviarse  por separado  en un momento posterior. Resaltar que la peticià ³n de tramitacià ³n acelerada sà ³lo la puede solicitar la empresa o emprendedor o su abogado  que son los que piden la visa. Nunca puede solicitarla el beneficiario de la peticià ³n, excepto en el caso en el que un trabajador de cualidades excepcionales solicita  una tarjeta de residencia para sà ­ mismo sin patrocinador. Por el contrario, el pago del formulario I-907 pueden efectuarlo no sà ³lo la empresa o  su abogado, sino tambià ©n la persona extranjera que resultarà ­a beneficiada por este trmite.  ¿A quà © no da derecho el pago premium para acelerar los trmites? En primer lugar, este pago no levanta los là ­mites anuales en el nà ºmero de visas que se pueden aprobar dentro de cada categorà ­a  por aà ±o fiscal. Es decir, si se ha agotado el nà ºmero de visas disponibles, con o sin pago premium hay que esperar al siguiente aà ±o fiscal para que se abra de nuevo la disponibilidad de visas. Tampoco da derecho a beneficios extra en los casos en los que existe una loterà ­a para determinar quià ©nes son los beneficiados de una visa, como por ejemplo con las visas de la familia H, en particular con la H-1B para profesionales. En los aà ±os en los que el nà ºmero de solicitudes excede en menos de una semana al total de visas disponibles para un aà ±o fiscal se procede a decidir por sorteo quià ©n es el ganador. El pago de procesamiento premium no da ventaja en esa loterà ­a. En tercer lugar, el pago premium no se admite en visas o en tarjetas de residencia cuyo proceso se inicia con formularios distintos al I-129 o al I-140. Por ejemplo, no es posible en las visas de turista, estudiante, intercambio, etc. Tampoco en las peticiones de green card por razà ³n de familia, algunas de las cuales sufren grandes demoras, como son los casos de  las peticiones de ciudadano americano para hermanos, hijos casados o hijos solteros mayores de 21 aà ±os o las de residente para sus hijos solteros mayores de 21 aà ±os. Este artà ­culo es informativo. No es asesorà ­a legal para ningà ºn caso concreto.

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

Screenplay - Essay Example She first call for an drew for help, he says he is on his way, she is freaked out, there is scary voice of child that scare her, she run down the stairs, surprisingly, despite going down several stairs, she finds herself trapped in the fourth floor) Girl 1: hey, am done with my research for the day, I think it’s time I get to my room.(she wakes up her friends who appear to be leaving the study table, she decide to leave with them and opts to wait for Andrew) Girl 2: are you going with us? There is this new joint across the school that we want to go and a have a cup of coffee, maybe later watch a movie, this project has been on my neck for the better part of the day, I think it’s the best time get to do a different activity. girl 2: are you sure you don’t want to join us, Andrew can come straight t to the coffee shop and join us, you don’t have to be hard, staying here alone will be boring (Vivian decline the offer of the two girl, she decides to wait by the room and wait for Andrew, she gives him a call and he assures her that he would be thee in as soon as possible. Vivian: (talking to herself) its dark in here, helloooo, is there anyone here, can you’re hear me? She looks frightened; she calls Andrew and informs him that she is in room CMC waiting for him. The room seems very scary; there is one side at the corner of the room where light penetrates. Through Vivian’s eyes, the audience is sucked into the look of Vivian eyes, she seems to be seeing things that are b out the normal, she tells Andrew that she thinks she sees something in room CMC, out of the window of the CMC and into the open space outside, this is the only place where light is able to penetrate, there are sounds that are heard all over, but she cannot see something solid. All she gets to see is a faint glimpse of objects which are moving form one location to

Key learning Essay Example | Topics and Well Written Essays - 500 words

Key learning - Essay Example It is important to learn that determination makes individuals to aspire for a better performance in the next stage. Support from others reassures people that they are not alone in the current circumstance and gives them strength to move on (Lewis 47). This is a key learning point because the neutral zone acts as a redefining moment in the life of an individual. This understanding can an individual learn that difficulties are temporary and that they will go away once he or she succeeds out of this zone (Lewis 47). This is an important learning point because it underscores effectiveness as an indicator of good leadership. This draws from the role of a leader in coordinating the activities of the team and providing direction (Lewis 48). It is crucial to learn that fairness and honesty creates a trusting environment and leads to success because it wins the support of the team towards a leader’s plans. This way, the leader does not strain mobilizing group members for action (Lewis 49). Learning not to overact to resistance and opposition is important because it help to remain objective. This way, a change leader gets time to plan how to counter the resistance in a way that does not scare away the support of the team (Lewis 51). It is important to learn that low trust makes individuals fear for the welfare and this makes them not embrace the change thus disrupting the success of the transition. The change leader needs to convince the team that their welfare is his or her concern (Lewis 52). There is need for change leaders to persuade the team of the efficacy of the intended change plan inviting their participation in the change process. A compelling vision implores people to be proactive in realizing the goal of the change process (Lewis 54). Change process needs leadership and coordination in order to remain harmonious and consistent.

Functional assessment of an elderly man at home Essay Example for Free

Functional assessment of an elderly man at home Essay According to NHS (2011), elderly people who have attained the age of 65 years and above usually spend an average of 10 hours and above daily sitting or lying down, making them the most sedentary group of people. Due to this apparent inactivity among the elderly, they are more prone to accidental falls, obesity, cardiovascular accidents, heart conditions and sudden death than the general population. In this interview, data was gathered from an elderly man in his early 80s through use of a semi-structured interview schedule that consisted of open-ended questions touching on the instrumental activities of daily living (IADL) and activities of daily living (ADL). The interview schedule provided an opportunity for the interviewer and interviewee to tackle the questions in detail through appropriate probing. Before commencement of the interview, an informed consent was obtained from the respondent where his anonymity and the confidentiality of the information sought from him were assured. The interviewee was asked to sign a consent form if he agreed to take part in the interview. The Rationale To ascertain that a person is able to independently live at home or community, the determination of the daily basic activities performed by the individual is necessary. These activities are referred to as Activities of Daily Living (ADLs). According to PayingForSeniorCare (2007), ADLs only serve as a yardstick of independence of individuals, whether or not they perform these basic activities on their own or get assistance. On the other hand, Instrumental Activities of Daily Living (IADLs) are the actions which are important but not a daily requirement for one to live independently. They usually used to determine what level of assistance is to be accorded to the elderly or disabled people in society. In the interview nschedule, three (3) ADLs and Three (3) IADLs were included. The ADLs included: Bed mobility, Toileting, and Eating. The IADLs were: Responsibility for own medication, Housekeeping, and Ability to use telephone. These activities and actions were included in the interview because they will in the very least point to the functional ability of the respondent given his advanced age. ADLs and IADLs are carried out because ‘ Measuring an individual’s ability to perform the ADLs and IADLs is important not just in determining the level of assistance required but as a metric for a variety of services and programs related to caring for the elderly and for those with disabilities (PayingForSeniorCare (2007, p. 1). Ethical considerations According to Fouka and Mantzorou (2011, p. 3), research ethics involve requirements on daily work, the protection of dignity of subjects and the publication of the information in the research. Research ethics are a set of principles that guide researchers and research organizations on how to conduct themselves when dealing with research participants, other researchers and colleagues, the users of their research and society in general. Among the ethical issues taken into consideration in research include: 1. Informed consent Informed consent is a major ethical issue in carrying out research. According to Armiger (1997), the participant must knowingly, voluntarily and intelligently, and in a clear and manifest way, give his/her consent. Informed consent confers autonomy to the respondent hence they are protected through self-determination. Through informed consent, the participant’s integrity, personal liberties and veracity are protected from violation by researchers. Informed consent enables individuals participate in research voluntarily after they have been provided with information on the potential risks and benefits of the research. Free and informed consent should incorporate an introduction to the study, its purpose, an explanation of the selection of the subjects and the procedures that shall be followed. It is essential to describe any physical harm or discomfort, any invasion of privacy and any threat to dignity as well as how the subjects will be compensated in that case. 2. Beneficence- do not harm This principle ensures that researchers exercise a professional mandate to carry out significant and effective research so as to serve and promote the welfare of the population. A researcher must consider all possible consequences of the research and balance the risks with proportionate benefit. The type, degree, and number of potential risks must be assessed and the risk benefit ratio can only be achieved by identifying these factors. If the risks outweigh the benefits, the study should be revised. It is important that debriefing of the participants is done at the end of the study. Debriefing refers to explaining the exact aim of the study and why certain disclosures were not done. According to Burns and Grove (2005) ‘if the subjects experienced a high level of discomfort, they should be debriefed or referred to appropriate professional intervention as necessary’. 3. Respect of anonymity and confidentiality Confidentiality and anonymity are closely linked with the rights of beneficence. The protection of anonymity is achieved when the researcher does not link a participants personal responses and his/her identity. The management of private information of the respondents must be ensured by the researcher in order to protect the participant’s identity. Confidentiality means that individuals can give and/or withhold as much information as they wish to the person they choose. 4. Respect of privacy Privacy is the freedom exercised by an individual in determining the time, extent, and general circumstances under which private information will be shared with or withheld from others. Therefore, private information shall not be shared with others without the knowledge of the participant. According to Treece and Treece (1982), a researcher must respect a decision by a respondent who considers reporting personal information a violation of privacy. Fauka and Mantzorou (2011, p. 7) state that ‘this may even apply to report of age, income, marital status, and other details that the subject may regard intimate. They also imply that privacy can be invaded when researchers study certain groups without their knowledge and without identifying themselves. 5. Concerns of vulnerable group of people Vulnerable group of people are the individuals who are unable to protect their own rights and welfare. Opinion is still divided as to whether they should be included in research studies or not due to their inability to give informed consent. They include prisoners, mentally ill people, the aged and children among others. They need further protection for they are vulnerable to being deceived, threatened or forced to participate in research studies they have no idea about. According to Burns and Grove (2005), the vulnerability of these individuals increases the need for justification for the use of such subjects in research studies. 6. Honesty, objectivity, integrity, legality and competence It is important to maintain honesty in research undertakings. Honestly report data, results, methods and procedures, and publication status. Avoid any fabrication, falsification, or misrepresentation of data. Do not deceive colleagues, granting agencies, or the public. To maintain objectivity, the researcher must avoid bias in study designs, data analysis, data interpretation, peer review, personnel decisions, grant writing, expert testimony, and other aspects of research where objectivity is expected or required. Avoid or minimize bias or self-deception. Disclose personal or financial interests that may affect research. Integrity should be ensured through keeping of promises and agreements. The researcher must act with sincerity, and maintain consistency of thought and action. Every researcher must ensure and improve his/her own professional competence and expertise through lifelong education and learning and steps must be taken towards the promotion of competence in science as a whole. Research studies are guided by the relevant rules and regulations that must be adhered to at all times, whether institutional or governmental. Research ethics play important roles in research studies as they; 1. Bring about respect for and cause no harm to the participants 2. They are a professional requirement in research studies 3. They are a requirement in obtaining funding for research undertaking 4. They ensure that research studies are conducted within the ethical guidelines provided by the Ethics Committee 5. Ensures that the research findings are acceptable to the research community and the public Interviewee current IADL/ADL practices According to Quinn et al. (2011), elderly individuals usually present with acute and chronic problems that adversely affect function, often defined by functional decline and loss of independence. This might eventually lead to institutional care for such individuals. The decreased function may be a pointer to occult pathologies which lead to increased mortalities (Schumacher, 2005). From the interview, it was found out that the respondent had limited capacity in carrying out daily activities. For instance, in determining the ADLs, in bed mobility, he needed other than two persons physical assist, had a limited physical assistance in toileting and limited assistance when eating. His actions too were limited as he scored lowly in IADLs. For instance, in responsibility for own medication, he only takes medication when it is prepared in advance and in right dosages, he answers the telephone only and cannot dial by himself, and finally he does not participate in any form of housekeeping. The respondents attributed all this to poor memory, fast failing eyesight, affliction by arthritis and advanced age. Conclusion Elderly individuals are afflicted by many ailments that lead to poor health, and as a consequence they are usually unable to undertake simple tasks that are geared towards maintaining good health. It is therefore imperative that functional assessment are done on such persons in order to put in place appropriate strategies that can help them lead at least ‘normal’ lives. Therefore, ADLs and IADLs are important towards this end and can help determine the kind of care to be provided to elderly individuals. This can be in the form of institutional care, family and friends care giving. References Armiger, B. (1997). Ethics in Nursing Research: Profile, Principles, Perspective. Nursing Research, vol. 26, no. 5, pp. 330-333. Burns, N Grove, S. (2005). The practice of nursing research: Conduct, critique, and utilization (5th ed.), St. Louis, Mo: Elsevier/ Saunders. Fauka, G   Mantzorou, M. (2011). What are the major ethical issues in conducting research? Is there a conflict between the research ethics and the nature of nursing? Health Science Journal, 5(1), pp. 3-14. NHS (2011). The importance of exercise as you get older. Retrieved from: http://www.nhs.uk. Quinn, J, McArthur, Ellis, G Stott, J. (2011). Functional assessment of older people. BMJ. doi: doi: http://dx.doi.org/10.1136/bmj.d4681 Schumacher, J. (2005). Emergency medicine and older adults: continuing challenges and opportunities. Am J Emerg Med, 23: pp. 556-60. Treece, E Treece, J. (1982). Elements of research in Nursing. St-Louis: Mosby. Appendix Appendix A Informed consent letter My name is †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦., an undergraduate student at †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. University carrying out a study on ‘the importance of ADLs and IADLs’. All information provided in this study will be treated with confidentiality and your identity shall not be disclosed. All information provided in this study will be treated with confidentiality and your identity shall not be disclosed. The participation in this study is on voluntary basis, and therefore you are free to accept or decline to take part in the study. Your cooperation shall be of great importance in achieving this goal. If you agree to take part in this study, please append only your signature below ____________________________________ ______________________ Respondent Signature Date Interviewer signature Date Appendix B Interview schedule Part 1: ADLs 1. How will you describe your ability to move in bed while you lie on it? Any difficulties? 2. Please describe your ability to use the washrooms. Any important information worthy noting? 3. Can you please describe to me your eating habits? Are you able to cut chew and swallow food independently or with supervision? Part 2: IADLs 1. Are you responsible for taking your medications? Yes [ ] No [ ] If NO in the above question, please explain. 2. Do you perform housekeeping chores? 3. How will you describe your use of the telephone? any reasons for that?

The Characters from Uncle Toms Cabin Essay examples -- Uncle Toms Ca

The Characters from Uncle Tom's Cabin Uncle Tom - The hero of the novel, a faithful and very intelligent slave. On the Shelby estate he serves as a kind of a spiritual father to the slaves. He does not run away when he learns he will be sold away from his wife and children. He is bold in his convictions, even giving advice to one master, Augustine St. Clare. When others encourage him to fight or run, he refuses, claiming it is his duty to serve the man who has purchased him and hope that by faithfulness, he will earn his reward. On Simon Legree’s plantation, he refuses to strike a female slave and gets in trouble for this. Under torture to say he has no beliefs, he refuses. On nearly all issues he is submissive to his white masters but on the matter of his faith he will not give in. He is a martyr. He dies for the sake of his principles. Eliza - A beautiful young slave who works in the Shelby house. She is a special favorite of Mrs. Shelby. When she learns that her son Harry will be sold, she takes him and runs away to Canada. On the way, she is reunited with her husband, a fellow slave from another plantation who had already run away. George Harris - A slave on an estate near the Shelby’s. He is Eliza’s husband. As well, he is intelligent and has learned to read and write. He heads for Canada without his wife and son, hoping to earn the money to redeem them as soon as possible. He does not like white folks until the end when they help him. He ends up going to Liberia...

Human ideal Essay

Human Ideal is a very subjective idea across the board. There are many factors that influence a person’s perspective on a prefect human ideal. The most prevalent factor seems to be the culture of the society. The culture and the society I was raised in brought me to the finalization of my personal human ideal. People should live to fulfill the ultimate good of happiness without stepping on others to reach it and at the same time to avoid extreme and take the middle way. My human ideal is pretty much stated in â€Å"Nicomachean Ethics by Aristotle†, but the other texts have their own validated ways to reach the human ideal. The Odyssey portrayed a character who seems to be the ideal mortal. His name was Odysseus and he had fought for his country with bravery. The gods were all in favor of his homecoming from Troy because of his bravery. â€Å"You dog, you never thought I would any more come back from the land of Troy, and because of that you despoiled my household,†¦ and sought to win my wife while I was still alive, fearing neither the immortal gods who hold the wide heaven,†¦Now upon you all terms of destruction are fastened.†(Odyssey of Homer, 22:35-41) Odysseus’ house had been overtaken be suitors and the gods lead him to bring justice to the suitors. The suitors did not fear the â€Å"immortal gods† like Odysseus did so they were fated to be destroyed by the God-like Odysseus. The suitors would be an example of an anti-human ideal in the culture the book is based on. Gods play a huge role in deciding the correct way to be a mortal. If you did not fear them and respect their power, you would be looked down upon and would have â€Å"all terms of destruction† fastened upon you. Odysseus was a war hero who fought in Troy for his people and he alone survived and because of this he was held high above everyone else this is the major reason Zeus would grant him a glorious homecoming. In† Euthyphro†, the human ideal is portrayed to be very different than â€Å"The Odysseus†. In order in to be prefect human, you had to live life without  certainty and to always ask questions even when you feel you are correct in your way of thinking. Socrates believed that people were often ignorant and talked in a way where they were correct even when they far from it. Euthyphro was on his way to court where he had run into Socrates and Socrates asked him what he business was there. Euthyphro was there to prosecute his father for murder of a servant who had also committed murder. Socrates being the human ideal example for this text brought up the question of â€Å"If you had no clear knowledge of piety and impiety you would never have ventured to prosecute your old father for murder on behalf of servant† (Euthyphro). Socrates tested Euthyphro’s sense of piety because Socrates thought it was wrong that he had no doubt in his mind it was justified to bring his own father to court. Socrates believed you should always ask questions because not everything in the world can be black and white. Socrates believed that all things had a grey area where what is piety and what is impiety was unclear. This brought of the question should he not bring a murderer to count merely because it’s his own father and does it even make a difference if the person he murdered was a murderer himself? My personal favorite human ideal of all the books is the one from The â€Å"Nicomachean Ethics by Aristotle†. The basic idea behind Aristotle’s book is that the ultimate goal in life is to achieve true happiness. This particular idea makes the most sense to me. â€Å"Happiness, then, is found to be something perfect and self-sufficient, being the end to which our actions are directed† (Aristotle, Page 15). This quote states that happiness is the final, the end and all other things will lead up to this. Happiness is stated to direct our actions because people all want to be happy. This idea gives people the feeling of â€Å"self-sufficient† because no other person can make another person achieve the ultimate good because it is all dependent on the person. Happiness is a perfect thing because no one truly knows what it is until they reach it themselves. The idea of happiness is subjective around the world given the different cultures so it is impossible to even begin to describe specifically how to reach the ultimate good. He also says â€Å"Since happiness is a certain sort of activity of the soul in accord with complete virtue, we must examine virtue; for that will perhaps also be a way to study happiness better† (Aristotle, 16). Happiness is a virtue and in  order to know happiness then you need to have an idea of what a virtue is. Virtue is the behavior showing high moral standards. Moral standards are important in all culture and especially in the Geek culture because of the gods who everyone seems to fear so greatly. They try to not offend any of the gods so their virtue is based around that for the most part. Which means their ultimate good involves pleasing the gods in order to achieve their goal of happiness. In John, the human ideal is a tad more divine than Aristotle’s view. John focuses more on having faith without doubt of its truth. Throughout the bible there are many examples that can be attached to this idea and John is no exception. Jesus was sent out in to the wilderness to survive for forth days and forty nights. The devil tempted him with power and ending of this suffering in the wilderness, but Jesus’ faith was much too strong for the devil. â€Å"The devil led him up to a high place and showed him in an instant all the kingdoms of the world. And he said to him, ‘I will give you all their authority and splendor; it has been given to me, and I can give it to anyone I want to. If you worship me, it will all be yours’† (John). The devil showed him the power he could have had if he would worship him, but of course it was in vain given he is Jesus and there is nothing in the world that could corrupt his faith. Jesus is the prime example of an ideal human and people believed if they acted like Jesus, then their life would have meaning and be complete. However, if it were any other mortal who was confronted with the offer that the devil made may have taken all that power in a heartbeat. The only way a person could reason with themselves in order to not take that deal would require a lot of faith in God and truth their decision may be rewarded in some way. The ideals presented in the Bible require people to have great faith in the Lord. My personal view of the human ideal is fairly general since I have no idea how to even get close to a perfect way to be human. My ideas agree with Aristotle in that happiness should be the ultimate goal no matter what way you achieve it. The one exception I have is that your path to happiness shouldn’t put others down and obstruct their path to happiness. If you feel there is no other option to reach your goal, then think again because there  is always a middle way and some way to reach your goal without hurting others. You need to live for each other and of course put your life or loved ones at the top of your list, but even a homeless drug addict on the street is a person and should be treated as such regardless of their poor choices in life. This also brings of the issue of what is that person has hurt someone. I feel that even if a person has intentional hurt another human being should at least have the chance to change unless they murdered, raped, or committed crimes as extreme as those. However, if the person shows no signs of regret or urge to reform, then justice will be properly laid onto the person in question. In this world, justice is a must because without it nothing is stopping people from obstructing other’s paths to happiness. Happiness is all too important in life to let a few hurt or corrupt the many. Human ideals seem to play a big role in culture, literature, and religion. However, there is of course no true human ideal because no two people think exactly the same way. The ideals ranged from fighting for your home and to kill for glory to achieving the ultimate good of happiness. Perfection in this world is merely an idea and it has a hard time fitting in with anything since nothing is truly perfect.

How to Treat Depression Without Medication Essay

While it takes more than a simple â€Å"lifestyle change† to effectively attack a medical issue such as depression, it is not more medication that this Country needs more of, but rather a greater awareness, better mental health education and greater access to therapy for those suffering from this condition. Depression is as much an organic, physiological issue as a broken bone or heart problem but because it cannot be â€Å"seen† it is often ignored, dismissed, mistreated or over-medicated by the vast majority of healthcare providers. Today’s HMO driven, medication dependent society tends to throw pharmaceutical â€Å"band-aids† at the problem of depression. A more holistic, therapeutic approach, ideally involving the family/support system of the patient would, in the long run, be both a more effect and lasting treatment for the patient and more cost effective as well. While depression can, in fact, be helped by the use of proper medications, any long-term treatment must include counseling/therapy and significant and lasting lifestyle changes. Depression is, in fact, the catalyst that has lead me to pursue my current academic and professional dream to become a Psychologist. It is also something that I have a great deal of personal experience with, both as a parent of a clinically depressed teenager and as a woman living with a depressive disorder myself. In my own personal experience, the majority of doctors tend to â€Å"throw medication† at the issue of depression, when in fact, for many patients, therapeutic counseling and psychotherapy is often all that is needed. This tendency to medicate first and counsel second, especially in teens, can be irreparably damaging. Psychological medications, by their very nature, effect brain chemistry and can have huge negative side effects: suicidal tendencies, physical aggression, dramatic weight gain (which can have psychological and other medical side effects of its own), to name a few. These side effects can often times be even more emotionally damaging and dangerous to the patient than the depression itself. In 1998, after years of struggling, I was diagnosed with Post Traumatic Stress Disorder. My own personal struggle with depression has also involved quite a few medications, with varying successes and varying degrees of side-effects. While searching for an effective treatment for me, my doctors prescribed any number of SSRIs, Beta Blockers and other commonly prescribed medications for the treatment of depressive disorders. I fought with sexual side effects, weight gain, crippling panic attacks, suicidal thoughts and more. In the end, I chose to wean myself from the medication and focus on therapy and the necessary lifestyle changes that go along with it. It is still a daily struggle and a choice to be happy and fight the â€Å"demons† that haunt me, but with the help of God, my family and my therapist, I am happier and more â€Å"well-adjusted† than ever before in my life. In a developing brain, like that of a depressed adolescent, these potentially hazardous side effects can be even more detrimental. In 2006, My then 14 year old daughter, when faced with depression due to her parents’ divorce and adjustment to life as an â€Å"Army Brat,â€Å" was put on Prozac by her Family Practice Physician. Within 30 days she had to be hospitalized and detoxified after suffering a psychotic episode at school and weeks of suicidal and homicidal thoughts. After a year of numerous diagnoses, multitudes of different psychological medications and weight gain of almost 80 pounds, she was no more emotionally stable than she was when she had begun the treatment. With the assistance of a new Psychiatrist and Primary Care Physician, we weaned her off all of the psychological medications and instead enrolled her in bi-weekly, one-on-one counseling with a Psychologist. It took her almost 3 years to undo the damage the experience with the hospital and medication trials had inflicted on her. She is finally doing well, is stable and uses counseling, meditation, breathing techniques and a number of other therapeutic tools to deal with the stresses of life, rather than continuing to be medication-dependent and suffering the side effects of those medications.

Definition and Examples of Echo Words in English

Definition and Examples of Echo Words in English In linguistics and composition, the term echo word has more than one meaning: An echo word is a word or phrase (such as buzz and cock a doodle doo) that imitates the sound associated with the object or action it refers to: an onomatope. Also called an echoic word.  An echo word is a word or phrase (such as shilly shally and click and clack) that contains two identical or very similar parts: a reduplicative.An echo word is a word or phrase that recurs in a sentence or paragraph. Examples and Observations Sound alone is the basis of a limited number of words, called echoic or onomatopoeic, like bang, burp, splash, tinkle, bobwhite, and cuckoo. Words that are actually imitative of sound, like meow, bowwow, and vroomthough these differ from language to languagecan be distinguished from those like bump and flick, which are called symbolic. Symbolic words regularly come in sets that rhyme (bump, lump, clump, hump) or alliterate (flick, flash, flip, flop) and derive their symbolic meaning at least in part from other members of their sound-alike sets. Both imitative and symbolic words frequently show doubling, sometimes with slight variation, as in bowwow, choo-choo, and peewee.(John Algeo and Thomas Pyles, The Origins and Development of the English Language, 5th ed. Thomson Wadsworth, 2005) Repetitions help to echo keywords, to emphasize important ideas or main points, to unify sentences, or to develop  coherence  among sentences. Skillful repetitions of important words or phrases create echoes in the readers mind: they emphasize and point out key ideas. You can use these  echo words  in different sentenceseven in different paragraphsto help hook your ideas together...[E]cho words may  come  any place in the sentence: with the subjects or the verbs, with the objects or the complements, with prepositions or other  parts of speech. You need not always repeat the word exactly; think of other forms the word may take, such as  freak, freakiness, freakishness  (nouns),  freaking  (participle),  freaky  and  freakish  (adjectives), and  freakishly  and  freakily  (adverbs). (Ann Longknife and K. D. Sullivan,  The Art of Styling Sentences, 4th ed. Barrons, 2002) Echo-Pairs   Echo-words are  crucially different from straight reduplicated words in that they have rules sensitive to the reduplicated configuration, detaching melodic elements from the affixal skeleton and replacing them with an invariant onset (McCarthy and Prince 1986, 86). This accounts for the ban on auto-reduplication of echo-words themselves.  Yiddishized English shm-initial words undergoing echo-pairing (such as shmaltz) have to be echo-paired with something else (usuall shp-: shpaltz) or else with nothing (no echo-pair can be formed), but certainly not with a direct repeat (**shmaltz-shmaltz is disallowed). ( Mark R. V. Southern,  Contagious Couplings: Transmission of Expressives in Yiddish Echo Phrases. Praeger, 2005)

Murphy Surname Meaning and Family History

Murphy Surname Meaning and Family History The common Irish surname Murphy is a modern form of the ancient Irish name OMurchadha, which means descendant of sea warrior, or strong, superior, from the  Gaelic  muir  meaning sea and  cath  meaning battle. The surname Murphy (including its variant forms) is the most common surname in Ireland. Murphy is also popular in the United States, where it is the 58th most common surname based on 2000 census data. Surname Origin:  Irish Alternate Surname Spellings:  MURPHEY, MORPHY, OMORCHOE, MCMURPHY, OMURPHY, OMURCHU Famous People with the Surname MURPHY Eddie Murphy  - American actor and comedianGeorge Murphy - actor and U.S. SenatorRyan Murphy -  American  producer, screenwriter and directorJohn Murphy - Irish  Roman Catholic priest; one of the leaders of the Irish Rebellion of 1798Michael Murphy - Irish Roman Catholic priest; United Irishman  leader during the Irish Rebellion of 1798 Where is the MURPHY  Surname Most Commonly Found? Forebears ranks Murphy as the most popular surname in Ireland, and the 9th most common surname in Northern Ireland. Murphy is also fairly common in Australia (45th), Canada (46th) and the United States (53rd). Within Ireland, Murphy is most common in Cork and Wexford. Data from WorldNames PublicProfiler agrees, identifying the Murphy surname as most common in southern Ireland.   Genealogy Resources for the Surname MURPHY 100 Most Common U.S. Surnames Their MeaningsSmith, Johnson, Williams, Jones, Brown... Are you one of the millions of Americans sporting one of these top 100 common last names from the 2000 census? Murphy  Family Crest - Its Not What You ThinkContrary to what you may hear, there is no such thing as a Murphy  family crest or coat of arms for the Murphy surname.  Coats of arms are granted to individuals, not families, and may rightfully be used only by the uninterrupted male line descendants of the person to whom the coat of arms was originally granted. Murphy Family DNA ProjectIndividuals with the Murphy surname and variations are invited to join this project dedicated to combining the results of DNA testing with genealogy research to identify various Murphy family lines. The Murphy Family: Genealogical, Historical and BiographicalFree, online edition of a 1909 book on the Murphy Family by Michael Walter Downes.  From Internet Archive. Murphy ClanLearn about Murphy genealogy, the Murphy coat of arms, clan history, and more. Murphy Family Genealogy ForumSearch this popular genealogy forum for the Murphy surname to find others who might be researching your ancestors, or post your own Murphy query. FamilySearch - MURPHY  GenealogyExplore over 6  million  historical records which mention individuals with the Murphy surname, as well as online Murphy family trees on this free website hosted by the Church of Jesus Christ of Latter-day Saints. MURPHY Surname Family Mailing ListsRootsWeb hosts several free mailing lists for researchers of the Murphy surname. DistantCousin.com - MURPHY Genealogy Family HistoryExplore free databases and genealogy links for the last name Murphy. GeneaNet - Murphy  RecordsGeneaNet includes archival records, family trees, and other resources for individuals with the Murphy  surname, with a concentration on records and families from France and other European countries. The Murphy  Genealogy and Family Tree PageBrowse family trees and links to genealogical and historical records for individuals with the last name Murphy  from the website of Genealogy Today. - References: Surname Meanings Origins Cottle, Basil.  Penguin Dictionary of Surnames. Baltimore, MD: Penguin Books, 1967. Dorward, David.  Scottish Surnames. Collins Celtic (Pocket edition), 1998. Fucilla, Joseph.  Our Italian Surnames. Genealogical Publishing Company, 2003. Hanks, Patrick and Flavia Hodges.  A Dictionary of Surnames. Oxford University Press, 1989. Hanks, Patrick.  Dictionary of American Family Names. Oxford University Press, 2003. Reaney, P.H.  A Dictionary of English Surnames. Oxford University Press, 1997. Smith, Elsdon C.  American Surnames. Genealogical Publishing Company, 1997. Back to  Glossary of Surname Meanings Origins

Standard Deviation as a Risk Indicator for Investment Purposes Essay

Standard Deviation as a Risk Indicator for Investment Purposes - Essay Example 41, 2003). However, over the years, many experts and researchers have also tried to point fingers at this approach trying to highlight its serious shortcomings. This paper is an attempt to capture a glance of that debate and critically analyze the use of standard deviation as a risk indicator for investment purposes. Discussion Standard deviation, in finance, is one of the widely used indicators of risk associated with any given security such as bonds, stocks, properties, commodities and others. Standard deviation allows the investors to predict and anticipate the behaviour of the security in the near future (Bhansali, pp. 34-35, 2010). Simply, standard deviation, which is square of the variance, tells the investors that how much they can expect the price of the security to deviate from its mean returns (Brase & Brase, pp. 10-12, 2011). Therefore, securities with high standard are more likely to show violate behaviour but the ones with low standard deviation are more likely to show c onsistent behaviour. Quite understandably, the former type of securities will have a great risk and later would be less risky (Wander & D'Vari, pp. 36, 2003). Investors are interested in the values of standard deviation because that helps greatly in the process of portfolio construction and management. A risk adverse investor will only select a handful of securities high standard deviation in terms of its returns and mix that up with securities having lower standard deviation in order to offset the impact of risk and enjoy stable returns (Gravetter & Wallnau, pp. 22, 2010). First, the biggest and the most important shortcoming of standard deviation as the measure of investment risk is rooted in the fact that it assumes normal distribution of values and they are poor measures of risk when it comes to asymmetric distribution. In normal distribution, the values are distributed equally to both sides of the graph; however, in any asymmetrical distribution one tail of the graph, either po sitive or negative side has greater concentration of values (Brase & Brase, pp. 10-12, 2011). Therefore, standard deviation fails to give an exact picture of the possible variation in the values. Even the father of the concept of financial engineering, Harry Markowitz has admitted, â€Å"Downside variance is more accurate than standard deviation when it comes to financial risk analysis†. This is true because not only many investing portfolios have asymmetrical distribution but their distribution is skewed positively as well (Haslett, pp. 264, 2010; Connor, Goldberg & Korajczyk, pp. 88-89, 2010). Second, like many other statistical measures of risk computation in finance, standard deviation relies heavily on historical data and there is no guarantee that historical trends will continue in the future as well (Brase & Brase, pp. 10-12, 2011). Furthermore, the period undertaken to calculate standard deviation is also of great importance. For example, the standard deviation of sto cks for the period of 2002-2006 may show lower standard deviations for most of the stocks, however, the standard deviation computed over the last five years will show higher standard deviation for many of the stocks (Gravetter & Wallnau, pp. 22, 2010; Brigham & Houston, pp. 74-75, 2009). Therefore, it

Peer Review for Classmate Research Proposal - Peer 2 Essay

Peer Review for Classmate Research Proposal - Peer 2 - Essay Example Possibly, mentioning the best time period for emailing could have positively impacted the message. Moreover, the author makes a contradictory argument in paragraph two. It sounds ambiguous to discourage emailing during both working hours and non-working hours. So, when employees should sent and/or receive emails? As mention earlier, the topic is vital. The author clearly represents the proposal portraying precise sense of purpose. According to the author email communication is essential and can improve organizations effectiveness. However, due to misuse email communications impact negatively on companies and manger still assume that email communication is basic. This challenge is clearly represented elaborated and so is the solution Notably, the solution is kept clear; there are several modes of offering the training hence leaving the manager to rationally choose the best. Notably, the author makes a commanding request to managers to incorporate email training in the organizations operations, by not giving any other option to solve the problem. Moreover, by elaborating how training induces email etiquette, a driver of effectiveness in email communication, the solutions make a lot of sense. Forlornly, the author made the proposal sound as purely personal opinion. No sources were included in the text. Despite including the reference page, the author failed to acknowledge borrowed content and ideas. The paper is standard, but could still make more impact if improved. Grammar mistakes were minimal and possibly negligible though they can still be corrected. To improve the papers reputation, it’s recommended that the author adjusts the introduction, making it more captivating. Possibly, the author might avoid generalizing the idea but instead develop an optimal amount of time to dedicate to emailing. The timing

Administrative law Essay Example | Topics and Well Written Essays - 1000 words - 1

Administrative law - Essay Example Law Administration falls under as a set of laws for the people (Nyberg, 2013). The set of laws that fall under the agencies in administration having certain powers to be executed can be regarded in Administrative Laws of United States of America (USA). The Administrative Law is also called regulatory law. These administrative bodies serve the function to use their finite powers to bring peace and demolish injustice in complicated situations on public level. The role of Law Administrative Agencies is not only unique but precise in terms of its application. The Administrative authority is given by the Congress (HG, 2014). The agencies of the law administration publish their hearings of regulations that can be accessed by the common man which is commonly available on print and electronic media. The Law Administration is considered to be the basic model to shape up and enforce regulations in any society. It has certain hearings and briefings consisting of rules, orders, regulations, laws, that are held together in proper compilation which are later published which can be easily accessed from print media and electronic media (DL, 2014). This deals in amending the already existing rules and regulations that are found in favor of mankind. The masses are to be provided rights that can be enjoyed from grass root level. An existing law that had been terminated its implementation formerly can be introduced once again which falls under Rule Making. This deals in formulating new set of laws and regulations that are to be presented and shaped in such a way that are in favour of people. Agencies aim to ensure the common man to enjoy huge amount of benefits and work day in and day out to make it a reality for the people present in society. Administrative Laws that are governed by the states have their own set of rules and regulations to be implemented. An example can be considered where State governments would be appealing the

Reviewing Classroom Management Plan Essay Example for Free

Reviewing Classroom Management Plan Essay In reviewing this classroom management plan, I will be looking at the various elements that make up the plan. Such as the visual environment, physical arrangement, class rules and procedures as well as the types of instruction, communication plan and the teacher’s personal philosophy. Classroom management involves teacher actions to create a learning environment that encourages positive social interaction, active engagement in learning, and self- motivation. (Burden 2004) The management plan discusses how the visual environment will be set up to motivate the students to learn by having a star student board. That recognizes the student’s hard work both intellectually and socially. As well as having the walls decorated with posters and student’s artwork. There will also be plants and animals in the classroom that the students will be take care of in order to develop of sense of responsibility. It is important to make your classroom an attractive, comfortable place. (Burden, 2004) Sensory stimulation is another effect of a good classroom setting. For children, it is easier to learn in a very appealing classroom, because the elements of the things that would appeal to the senses are there. Pictures, colors, sound, and so forth. (Furniture, 2008)The physical arrangement is set up in groups so that the students can use it as a work space as well as centers. By putting the desks in group it promotes group cohesiveness as well as helping with behavior management. It also helps students with different learning needs, because students get the help that they need by having their peers and teacher to help them. Having different centers in the classroom is an excellent way to incorporate many skills and concepts, but it is also a great way to target students’ different learning styles. This plan gives students a chance to express their different learning styles. By giving them a chance to work with other students in the book nook area or meet with them on the carpet at different designated times. The arrangement of furniture affects space allocation and space allocation has effects to the learning atmosphere. If the classroom looks narrow and small for students, they feel restricted and they do not interact well. On the other hand, if a classroom provides adequate space, students feel that there is space for interaction. (Furniture, 2008) The room is set up so the high traffic areas are free of congestion and there is plenty of space to be able to move around the room effectively. Some things that you could add to make the classroom more accessible for students in a wheel chair is by maybe adding a ramp outside the class room, and larger work space area for the student to be able work at instead of a traditional desk. The way the desks, tables, and other classroom materials are arranged affects instruction and has an influence on order in the classroom. (Burden, 2004) The plan does not tell how the teacher developed the rules. Ways that you could have the students become involved in the process of making the rules is by asking the students what things that they think should be a rule. Depending on the age of children, the teacher may need to reword the rules in positive way instead of a negative. When teachers collaborate with their students to identify the need for rules and procedures in the classroom it helps to establish an orderly and safe place for learning. When they are given the opportunity to help create the list of rules, students are more motivated to follow them. Students will understand that the rules are meant to keep them safe and help them figure out what to do. Rules are general behavioral standards or expectations that are to be followed in classroom. They are general rules of conduct that are intended to guide individual behavior in an attempt to promote positive interaction and avoid disruptive behavior. (Burden, 2004) For playground and cafeteria behavior the teacher has the students follow the classroom rules. Procedures are approved ways to achieve specific tasks in the classroom. (Burden, 2004) If students know the classroom procedures, the routine runs more smoothly and efficiently and less time is wasted. (Ashbaker, 2006) Establishing classroom procedures and rules helps teachers and students to stay organized. When the students have  clear expectations there are fewer behavior disruptions. Procedures tell students how to perform routine instructional and housekeeping tasks. (Sadlers, 2009) The teacher has set transitions for the students to follow for beginning of the school day, leaving the room, returning to the room and the ending of day. The transitions for starting the day is having the students put a card onto the bulletin board telling what they want for lunch, they will also find out what their job will be for the day. By doing this it teaches the student’s responsibility for making sure that their job gets done and they get to chose what they want for lunch. The students next need to go to their desks and do their morning working which gives all the students time to put their lunch card onto the bulletin board and find out their job. As well as letting the teacher get any last minute things ready for the day of instruction. The students have a set way of leaving the room in which they need to do the appropriate sign language sign for their needs. Then once the teacher acknowledges them, they also need to sign out on the sheet by the door and take the hall pass. When returning to the room the students needs to enter the room quietly and sign back in on the paper and return the hall pass and then return back to their work. By doing this it also forces the student to take responsibility for remembering the right sign language sign and also to make sure that the teacher sees the sign before they can get from their desk. As well as making sure to remember to sign out and sign in and take the hall pass and return the pass when they return back to the room. Transitions are movements from one activity to another. A smooth transition allows one activity to flow into another without any breaks in the delivery of the lesson. To reduce the potential for disorder during transitions, you should prepare students for upcoming transitions, establish efficient transition routines, and clearly define the boundaries for the lessons. (Burden, 2003) The children are taught sign language for the words drinking fountain, sink, and bathroom, which are non-verbal cues that the students can use to let the teacher know of their needs. As well the teacher also uses cues by raising her hand in the air to let children know that the classroom is getting too noisy. The students will then raise their hands as well and put their finger over their lips and immediately stop what they are doing and put their eyes on the teacher. By using sign language as well as other non verbal cues, it is a way for the student as well as the teacher to express themselves without disrupting the class. The teacher states that she will using multiple intelligences to include all learning styles, She will be using a combination of direct instruction, small groups and center to teach the students. There is no mention in the plan of how the teacher creates or delivers her lesson plan. To meet the needs of diverse students, instruction cannot be one-dimensional. By using various methods of instruction it helps each student to reach their academic potential. (Burden, 2004)There is a communication plan set up to keep the teacher, students and parents up to date on the student’s progress. The students will receive feedback on their assignments as well as assignments will be displayed on the front board. Each student will keep track of their assignments in their own personal assignment books. If a student stops completing their assignments then there will be a pink slip that will be sent home to the parent. Which will explain the assignment that was not completed the consequences as well the slip needs to be signed by a parent before sending back to school. There will also be a star bulletin board set up where the teacher will give the student positive feedback. Parent conferences will be held as well as having report cards sent home. This plan help the students receive some positive feedback from their teachers as well as letting them stay up to date on their homework assignments. Although I think this plan needs to include more ways for students as well as parents to receive frequent positive and negative feedback. Providing positive feedback helps the child to feel good about what they have accomplished. As well from negative feedback learn what skill or behavior they need to approved upon. Overall I like this class management plan; I believe Classroom Management is the key component in any educational setting. I believe that if students are in a safe environment, then learning can take place. In this plan the teacher set the tone for the class, by preventing behavior problems with interesting and engaging curriculums and effectively including all students in the classroom so that their needs are met. Having the right environment for all students to learn should be every teacher’s major goal. In order to implement an effective classroom management plan in the classroom, without it the students would not be able to learn. The changes I would make are to include more feedback for students and information on how the rules and lesson plan were developed and implemented. Also let the students have a part in developing the rules, so that will have a better understanding of rules. They also will be more inclined to follow them and the consequences. Another thing that is missing is a behavior system that includes some certain of reward system for the students as well as the classroom for positive behavior and consequences for negative behavior. I would leave everything else the same; I think that the main components of the plan would work well with the needed changes that I have suggested. I think that a paraprofessional would be able to fit nicely into this plan by helping the teacher and students when needed. . References Ashbaker, B. Morgan, J. (2006). Paraprofessionals in the Classroom. Boston, MA: Pearson Education, Inc Burden, Paul R. (2003). Classroom management: Creating a successful learning Community (2nd). JohnWiley Sons. Maine Burden, P. (2004) An Educator’s Guide to Classroom Management. Boston, MA: Houghton Mifflin. Sadlers, Krista. (2009, November 2). How to Establish Classroom Procedures and Rules. Retrieved from http://classroom-organization. suite101. com/article. cfm/how_to_establish_classroom_procedures_and_rules Furniture Arrangement affects learning. (2008). Retrieved from http://sugearup. com/2008/09/furniture-arrangement-affects-learning.

the seven years war :: essays research papers

The Seven Years War "Plutot mourir que faillir"("Rather dying than failing")and â€Å"UBIQUE! QUO FAS ET GLORIA DUCUNT" â€Å"Everywhere! Where Right and Glory Lead.† The Seven Years war, or the French and Indian war to Americans, was arguably the first true world. The Seven years war was a worldwide war fought in Europe, North America, and India between. It was France, Austria, Russia, Saxony, Sweden, and (after 1762) Spain on the one side and Prussia, Great Britain, and Hanover on the other (the Americans where there only for the North American theater).This conflict was the result of the ongoing hostilities and the struggle of supremacy between France and Great Britain. In 1754, in North America, George Washington was defeated at Fort Necessity in western Pennsylvania. From that moment on, both France and Great Britain dispatched troops, although not in equal numbers. For France, the war in Europe was the top priority, so the country sent just a few troops. It also co nsidered it was more important to protect its colonies in the West Indies, since sugar cane was more lucrative than the fur trade in New France (Canada). Great Britain on the other hand was determined to destroy France's colonial empire, and it sent more than 20,000 soldiers to America. It must also be noted that American colonists were unable to defend themselves against their Canadian counterparts, who, with the help the Native Americans excelled in the art of the guerilla warfare. For New England, it was imperative to obliterate New France and its Native allies, which were preventing the States from acquiring and occupying new land (New England had a very large population and sought new land to occupy and farm.) France waste no time in the war and attacked the British held island of Minorca. This island ended up in the hands of the French. Although France did well in the war until 1757, the tide proceeded to turn, in favor of the British troops, after William Pitt became Sec. of state for war. The British won several victories right including the battle on the Plains of Abraham in 1759, when James Wolfe defeated the army of Montcalm. Things were far from over, however, because the final result depended on whether France was victorious or defeated. In the end, France was defeated on all fronts (West Indies, the subcontinent of India, Europe and America). The Treaty of Paris, signed by Great Britain, France, and Spain on February 10, 1763, ended the Seven Years' War and its American counterpart, the French and Indian War (1754-1763).

Harnischfeger Corp Essay

I. Introduction In 1984 Harnischfeger Corporation was a leading producer of construction equipment. During the decade of the 1970s the company experienced tremendous growth. Annual sales grew from $150 million in 1970 to $646 million in 1981. However the company began to experience financial trouble in 1979. This was caused by a variety of factors: the company wasted a large amount of resources on an unsuccessful merger, the government of Iran defaulted on a $20 million order of equipment after the fall of the Shah, and the U.S. economy was in a period of recession with double digit rates of inflation. The company posted an operating loss in 1979 for the first time since 1938. The company’s financial difficulties continued until 1984. At this time management decided that restructuring was necessary if the company wanted to survive. (Harnischfeger, 1985) II. Restructuring Strategy The overriding objective of restructuring the company was to return to sustained profitability. The goals of the plan were four-fold: managerial/personnel changes, production cost reduction, change in overall business focus (e.g. in foreign joint ventures, and high technology areas), and a restructuring of debt (Palepu, 2000). The new executive position of Chief Operating Officer was created. Two new members of the executive team were hired in order to help push the company in a new strategic direction. As a result, engineering, manufacturing, and marketing divisions underwent significant changes in order to cut costs and reorient the company’s product offerings toward more profitable markets. (Palepu, 2000). The company started to focus its business on more overseas markets, where demand for mining and construction equipment remained strong. A relationship was established with Kobe Steel, Ltd., in which Harnischfeger agreed to source all of its construction cranes for sale in the US through the Japanese company. In addition, a contract to sell $60 million worth of mining shovels was entered into with the People’s Republic of China (Harnischfeger, 1985). Lastly, the company restructured its debt into three-year loans that required the company to maintain certain levels of cash, receivables, and net worth (Palepu, 2000). Accounting Strategy The new management at Harnischfeger implemented aggressive changes in accounting policy in an effort to make the company appear more profitable. The major areas in which accounting policy was substantially effected were in: changes in depreciation methods on assets, the use of LIFO liquidation in inventory valuation, the restructuring of the employees’ pension plan, a change in the way some types of sales were recognized, and a change in the fiscal year for foreign subsidiaries. (Palepu, 2000). In addition, management significantly altered the percentage of sales allocated to allowance for bad debt. Analysis shows that management exercised a great deal of flexibility allowed under GAAP in order to raise net income for 1985. Motivation for Accounting Strategy The new management has two long-term goals in mind. First, to increase the company’s presence in high-tech areas such as aerospace and pharmaceuticals and second, to make the company more global. These goals seem to require the company to pursue an aggressive earnings management strategy. In the short term the company needs joint ventures to survive. These joint ventures will provide Harnischfeger access to many new foreign markets and could be a potential source for cheaper labor. Effective earnings management could convince partners like Kobe Steel to be more receptive to investment in Harnischfeger. In addition the company needs cash to be able to participate in joint ventures that may require cross investment to build factories, hire foreign employees etc. Cash is also needed to invest in high tech industries which usually require large capital outlays in research and development. Management had strong motivation to show a profit in 1984. First, the company was preparing for its 100th anniversary celebration, and therefore needed a quick turnaround. As trivial as it sounds, this consideration probably sped up the timetable to recovery via aggressive accounting policy. Second, and more tangible, the restructuring plan included a provision which would award top executives an additional 40% of their base salary if the company achieved its financial goals for the year. Amazingly, management could receive another 40% of salary if the company outperformed those goals! III. Accounting Changes Effect of change in Sales Calculation Effective November 1, 1983, Harnischfeger incorporated products purchased from Kobe Steel, Limited and then re-sold by the company, into its net sales. During previous accounting periods, only the gross margin on these products was recognized as sales. As a result, both aggregate sales and cost of sales increased by $28 million. This accounting change did not have material impact on the overall net operating income as stated in the financial statement, however, it did have an influence on the quality of earnings, which is reflected by profit margin. Profit margin dropped to 1.44% from 1.55%, reflecting a 7.1% change in profit margin, after such a change was in place. The management claimed that this change â€Å"reflected more effectively the nature of the Corporation’s transaction with Kobe,† (Palepu, 2000, p.3-39) and we agree with the management’s view for two major reasons. First, Harnischfeger was operating in a macro business environment in which the company had to significantly reduce cost to survive. Outsourcing, an effective way of transferring production cost to more effective producers, could make the Harnischfeger focus on its core strength in product development capability and high brand power penetration. Second, Harnischfeger did phase out its own manufacture of construction cranes in Michigan and enter into a long-term agreement, under which Kobe would supply construction cranes. Also, effective November 1, 1983, Harnischfeger adjusted some subsidiaries’ ending period to September 30 instead of the previous ending July 31. This had the effect of lengthening the 1984 reporting period for these companies from 12 months, to 14 months, and increased sales by $5.4 million. Assuming these companies had the same profit margin as the parent, the change increased cost of sales by $4.3 million. We agree that the influence on net income is immaterial and that this change reflects more effectively the subsidiary’s business operation. But it does represent a one-time event which should be corrected for during analysis of the company’s potential for future profitability. Effect of Changes in Depreciation Method In 1984, Harnischfeger changed its depreciation policy for financial reporting purposes to a straight-line method from a principally accelerated method. A net income of $11 million was realized for 1984 when the straight-line method was applied retroactively to all assets depreciated under the accelerated method. The management viewed this as an approach to match the company’s standard with that of industry peers. We agree with the management in a way that this approach provides comparable standard. However, the timing of this action is questionable. This approach artificially improved the company’s financial strength in the short run and helped Harnischfeger negotiate its debt restructuring process with bankers. In the long run, however, the straight-line method will reduce profit in the years to come. Also, it was too aggressive to realize this income just in a one-year period, which reflected the incentive for management to achieve profit. In addition, Harnischfeger extended its estimated depreciation lives on certain US plants, machinery and equipment, and increased residual value on certain machinery and equipment. These changes resulted in an increase of $3.2 million in net income in 1984. Again, this reflected incentive for profit realization. The then-current high interest rate environment was supportive for residual value upward-adjustment, however, there were great risks involved. First, interest rate was on a down-trend after it peaked in 1982. Second, the liquidity of Harnischfeger machinery, for heavy-machinery manufacture, was low. Also, extension of depreciation lives would increase the maintenance costs and reduce profit in the years to come. Therefore, we suggest that Harnischfeger’s depreciation policies be closely watched when the economic environment changes Effect of LIFO Inventory Liquidation Harnischfeger reduced its inventory level in 1984, 1983 and 1982, resulting in a liquidation of LIFO inventory. This liquidation process led to gains when inventory, acquired at a lower cost in the earlier years, were sold at a higher price, resulting from higher inflation. Net income in 1984 increased by $2.4 million (in the form of gains), and liquidity was improved on the balance sheet. We view this as a sound business decision when the management can reduce operating cost by decreasing inventory level. Effect of Changes in Allowance for Doubtful Accounts Harnischfeger, for some reasons, adjusted its allowance for doubtful accounts to 6.7% of sales for 1984 from 10% of sales in 1983, resulting in $2.9 million in operating income for 1984. The company might try to increase sales by aggressively extending credit to doubtful customers, risking losing all of relevant sales. This is very skeptical as Harnischfeger gives no explanation. Effect of Changes in R&D Expenses Harnischfeger significantly cut its research and development expenses to $5.1 million in 1984, from $12.1 million in 1983 and $14.1 million in 1982. In 1984, operating profit was pumped up by $9.1 million when Harnischfeger didn’t follow the same level of R&D activities in 1983, reflected in the percentage of R&D as of sales. This is controversial to management’s strategy of focusing on the high technology part of its business and will damage its strength in the future. We conclude, therefore, that the management managed to increase profit by reducing R&D expenses on purpose. Effect of Changes in Pension Plan The company states, in the footnotes of its 1984 financials, that its salaried employee pension plan was well over-funded. The policy of Harnischfeger was to â€Å"fund at a minimum the amount required under the Employee Retirement Income Security Act of 1974.† (Palepu, 2000, p.3-38) This probably meant, in light of recent financial difficulties, that the company intended to fund at the minimum. Over-funding most likely came about as a result of the company reducing its workforce by about 45% in 1983. Harnischfeger terminated its Salaried Employee Retirement Plan in 1984, and created a new plan. This new plan included in increased minimum pension benefit, which probably served to make the pension restructuring more appetizing to employees. Cash resulting from the liquidation of the original plan was divided into two groups: $36.7 million went toward purchasing individual annuities in order to cover the obligations of the original plan, and $39.3 million went into an account called â€Å"Accrued Pension Costs†¦[to be] amortized to income over a ten-year period†¦Ã¢â‚¬  (Palepu, 2000, p.3.42) This pension plan change has three significant effects on the financial statements. First, pension expense was reduced in 1984 by $4 million. Second, net income increased by $3.9 million. Third, and most importantly, the company was able to show a positive cash flow for the year. Without this one-time injection, cash flow would have been ($7.6 million). Bottom Line: Financial Performance, Net of Accounting Changes The purpose of our analysis is to arrive at an estimated net income based only on the company’s core operations. That is, to determine its financial health without the distraction of one-time events and earnings management. The first step is arrive at a revised sales figure. The next step is to construct a table summarizing our estimation of Harnischfeger’s net income, net of the effects of all the accounting policy changes: Note that our analysis has tax-affected the result of changes in the fiscal year of subsidiaries, and the annual amortization amount for pension fund gains. Critique of Accounting Changes Our issue is not with the fact that Harnischfeger management now has an aggressive accounting strategy and is engaged in earnings management. Indeed, it seems perfectly reasonable to bring all subsidiaries under one fiscal year timetable. This will result in administrative efficiency. Also, the change in recognition of costs and revenues of Kobe Steel equipment is logical. Next, the company claims that all changes in depreciation policy are made to conform with other manufacturers in the industry. Further, the pension plan restructuring was authorized by the Pension Benefit Guaranty Corporation, and we have no other sources of information which cast the move in doubt. It seems logical that cutting the number of employees by 50% should cause a similar change in pension plan funding. In short, these accounting changes may be largely justifiable even though they represent aggressive earnings management. We do take issue with the fact that all of these accounting changes occurred in one year. That is, it seems suspicious that financial stability is neatly restored just in time for the 100th anniversary of the company, when executives stand to make an additional 80% of their salaries if goals are surpassed. As further proof of the validity of this concern, we see a contradiction between the decrease in R&D spending, and the company’s new strategy to explore different high technology product lines and services. Further, extension of depreciation lives for plant and equipment seems like a shameless way to increase net income. Finally, a dramatic decrease in the percentage allowance for doubtful accounts is difficult to justify, especially in a period of rising receivables. In conclusion, it seems that the company is taking a huge risk by betting that this one-time boost in income and cash will allow the company to successfully expand internationally and grow in new high tech areas and become profitable once again. IV. Financial Outlook Rather than a full recovery, it seems 1984 performance may be simply an aberration. Management cannot hide the effects of operations inefficiencies and uncooperative markets for long. We are encouraged by the fact that our estimated net $.41 loss per share far outshines the 1983 loss of $3.49. But we expect to see a negative cash flow in 1985, brought on by the absence of the one-time pension plan change. Contributing to this is a high balance in accounts receivable, which rose by 37.5% from 1983 to 1984. And at the onset of a decreasing interest rate environment, we expect the company to be burdened with high interest expense well into the future. Note, too, that the aggregate effect of the changes in depreciation policy will mean higher depreciation costs in future years. This, coupled with higher maintenance costs as equipment ages, will mean significantly higher operating costs. Finally, we expect the company to show a loss for 1985.