Business environment Essay Example | Topics and Well Written Essays - 2250 words

Business condition - Essay Example Each and every other day in papers we see the report about side project, takeovers, mergers and securing. For an effective advancement of an item or administration, at some stage, it is basic to experience mergers and securing. Numerous specialists accept that mergers increment the proficiency and estimations of a firm and along these lines, assets can be used in the most ideal manner, in this way expanding the general benefit of shareholding. (The Basics of Merger and Acquisition, 2010) 1.1 What is a Merger? Merger is characterized as amalgamation of at least two organizations so as to shape a solitary organization where just one organization endures and the amalgamated one lose their corporate presence. The organization that means to endures take overs all the advantages and liabilities of those organizations which have been consolidated. In merger, all the shareholding, resources and liabilities of one organization is moved to the organization that needs to get by as: Debentures E quity share Cash Or blend of the entirety of the abovementioned. (The Basics of Merger and Acquisition, 2010) 1.2 What is Acquisition? As a rule, procurement is characterized as obtaining the responsibility for organization. With regards to business, obtaining is an acquisition of an organization where the purchaser buys the shareholding, resources and liabilities of merchant. ... Redesign of Product offices Mergers and securing helps in seriously using assets and plants, accomplishing economies of scales through extending and productively using creation offices. It likewise helps in after deals administrations and in this manner improving consumer loyalty. iii. Market Expansion The most basic favorable position of merger and obtaining is that it helps in extending the market and lifts development of business. Mergers and procurement helps in dispensing with rivalry and offers new items and expansion systems to the blended or obtained organizations. iv. Money related Strength In history, numerous mergers and acquisitions have bombed however in the majority of the cases, monetary quality of organizations in the wake of getting combined or gained has expanded. Mergers and acquisitions help in improving liquidity and give access to the money assets. More prominent sponsorship of advantages is given and equipping ability gets improved. By being consolidated or pro cured, organizations are in better situation to profit tax reductions and the EPS (Earning Per Share) likewise gets improved. (Sobek, 2000) v. General Gains After merger and obtaining, an organization gets in a situation to improve its open picture and it additionally pulls in experienced administrative gifts to search for its administrative undertakings. M&As (Mergers and Acquisitions) help in offering better fulfillment to the clients or customers of its items. vi. Vital Purpose The organization which will gain the other one searches for all the accessible choices including item development, advertise extension, vertical development, even extension and so on. In this way, the organization sets it vital reason which

Texas Politics Essays - Bankruptcy In The United States,

Texas Politics Every single one of us, as a resident of Texas and of the United States of America, has certain obligations and assignments to achieve. Remembered for such undertakings are the jobs we are given and those we pick: the job of a dad, an auntie, a specialist, or on the other hand a chosen official. In the job of a chosen official, one has least norms of lead and execution to hold fast to- - they are the premise of what one is decided by when it comes down to political decision time. Texas State Representative One of the Texas state delegates is Roberto Gutierrez. Gutierrez speaks to area 41 in the territory of Texas. This locale comprises of the southwest segment of Hidalgo check, speaking to such urban communities as McAllen, Crucial, Pharr. Gutierrez has been a state delegate since January, 1991. He was brought up in Mission, Texas and has spent an enormous piece of his life living in the Rio Grande Valley. He went to the University of Texas Skillet American. Before being chosen as a state delegate, Gutierrez was a auxiliary teacher. As a state agent, Gutierrez serves on the Councils of Apportionment, Local and Consent Calenders, and Public Safety. U.S. Delegate One of the United States agents from Texas is Ruben Hinojosa. Hinojosa, delegate for Texas'15th region, has been in office since 1996. He was conceived in Edcouch, Texas and lives in Mercedes, TX. Hinojosa gotten his BBA from the University of Texas at Austin and his MBA from the College of Texas- - Pan American. Before being chosen as an agent, he worked at the Chief Financial Officer of H&H Foods, his privately-owned company's. As United States Representative from Texas, Hinojosa has served on the Small Business Committee, and the Committee for Education and the Workforce. Agent A delegate is an individual chosen by a gathering of individuals, for example, a city or district, with the goal that they (the gathering) will have a voice in the choices that will be made that impact them. To be a delegate, one must be near their constituents. It assists with being from the same town, city, or condition of the individuals that they would like to speak to. A viable delegate should include broad experience inside their region. This implies living and working in the territory that they speak to. By doing this, they have a direct information on the zone, the individuals, and the way of life. This protects that the individuals' needs won't be overlooked. Is it accurate to say that they are qualified? Roberto Gutierrez Roberto Gutierrez was brought up in Mission, Texas, and he has consumed his time on earth in the Rio Grande Valley, the region that he speaks to. He is an compelling agent since he knows about the individuals and their concerns. Gutierrez contributes his time with urban elements, for example, Our Lady of Distresses Catholic Church. He has been an individual from the McAllen Palm City Lions Club, the McAllen and Pharr Rotary Clubs, Parent Teacher Association, and he likewise filled in as previous VP of the overseeing leading body of the McAllen Clinical Center. His endeavors as an individual from these associations has brought Gutierrez across the board acknowledgment. He has been perceived by different open and private associations, including The Friends of the UT-Pan American Library, and Amigos de Bomberos. Ruben Hinojosa Ruben Hinojosa was conceived in Edcouch, Texas. He additionally went to government funded school in the Rio Grande Valley. As an official and proprietor of H&H Foods, Hinojosa has assisted with giving his locale more than 300 occupations. He has served on the Board of Directors for the South Texas High School for Health Callings and was instrumental in the achievement of that school. Hinojosa is a viable delegate since he has been the Rio Grande Valley. He has grown up there and has been encircled by its kin. Since being chosen, Hinojosa has assisted with the making of The Women's Empowerment Business Center at UTPA. This middle is available to all ladies who wish to fire up a business also, need data on various kinds of organizations, help with a field-tested strategy, or help with distinguishing financing options. He has too helped increment access to capital and credits to private ventures just as reducing the assessment and administrative weights these organizations experience. He has been a solid power in business development advancement in the monetarily discouraged regions of the Rio Grande Valley. Being associated with such projects has brought Hinojosa acknowledgment from prominent government offices. In 1999, he was chosen as the Minority Business Advocate of the Year by the Minority Business Development Organization and the Small Business

The Postman Always Rings Twice Essays - English-language Films

The Postman Always Rings Twice *P**B*Title*/B**BR*The mailman consistently rings twice *P**B*Author*/B**BR*James M. Cain *P**B*Characterisation*/B**BR* Frank, a man who begins to look all starry eyed at Cora. He's a kind of fellow who's unpleasant however shrewd. His energy for Cora makes him frantic of adoration. Cora, the Greek's significant other (He's constantly called the Greek in the book so I'll better call him the Greek, his genuine name is Nick) Cora is in question climate she would go with Frank or on the other hand remain with her significant other, the Greek. She decides for Frank. *P**B*Genre*/B**BR* This book is a short mental novel. *P**B*Narrative structure*/B**BR* It's a first individual story and told in ordered request. The book spends around a few months. *P**B*Plot outline*/B**BR* The story is set in a side of the road sandwich joint in California, which has a living section, a filling station and a lounge part. At the point when Frank shown up at the lounge the Greek extended to him an employment opportunity. Plain said indeed, and quickly when he saw the Greeks spouse Cora he felt in adoration with her. They made love to one another when the Greek wasn't at home. One day they made an arrangement to kill the Greek, the needed to execute him in the washroom however fizzled. The Greek fell on his head, however wasn't dead. They told the police it was a mishap. Following seven days the Greek left the emergency clinic, back home. In any case, Cora and Frank drove away together. Inevitably Cora needed to return home. So she did. In any case, Frank grave around and after three weeks he met the Greek on the denoted, the Greek requested that he come back to the break room and work once more. Straight to the point left the town with the Greek and they headed to the break room. At the point when they arrived, Frank met Cora once more. They despite everything cherished one another so they made another arrangement to execute the Greek, and spent the remainder of their lives together. This time their arrangement worked and the Greek got killed. First the appointed authority didn't accept their anecdote about this ?fender bender?. In any case, Cora and Frank persuaded the appointed authority what's more, they he argued them not liable. Cora and Frank were glad that their arrangement had worked. Cora got pregnant and they made a ride in their vehicle. Be that as it may, the value ting occurred, Cora got executed on that ride as a result of an auto collision. In any case, Frank endure, furthermore, the appointed authority censured him liable for the homicide on Cora and the Greek. Intention? Their cash. *P**B*Theme and clarification of the tittle*/B**BR* I figure you can depict the subject as: God is rebuffing on the double. (how would you say that in English?) The title implies an admonition for something surprising. *P**B*Opinion*/B**BR* I loved the book as a result of the writers simple composing style. What's more, it gives a decent perspective on how far you can go for adoring another person Book Reports

Historical Fiction in B for Buster by Iain Lawrence :: essays research papers

For the duration of our lives we experience issues which assist us with learning the genuine significance of fortitude, which varies with each individual. Fortitude isn't the nonattendance of dread, but instead the judgment that something different is a higher priority than dread. This could be deciphered that fearlessness isn't submitting a demonstration of nerve without an explanation, in any case, it is confronting your feelings of dread to achieve something which is a higher priority than dread itself. All through the book B for Buster by Iain Lawrence, the primary character of the novel learns the genuine significance of mental fortitude through his demonstrations of nerve so as to accomplish something which is imperative to him. This epic happens during World War II, when an underage multi year old joins to turn into a crew member in the Halifax besieging of Nazi Germany. Despite the fact that he is youthful, Kak endures his missions through his mental fortitude and assurance t o achieve his fantasy and his affection for flying. Lawrence utilizes portrayal and numerous models from the novel to show the genuine significance of fearlessness. A case of mental fortitude, as the judgment that something different is a higher priority than dread, is through the character of Kak in B for Buster by Iain Lawrence. In this novel, Kak is described as a youthful, decided kid, craving to divert himself from a comic book adding kid to a World War II saint. Wanting to get away from his smashed, injurious dad, Kak enrolls himself in the Canadian Air Force in spite of the fact that he is underage and just sixteen years of age. During his first crucial, is gets alarmed of the danger of not getting back home alive, however doesn?t show his feelings as a result of his stark, courageous crew members. During this crucial, didn't have a nonattendance of dread, yet he felt that turning into a legend like the ones in his comic book, and achieving his fantasy of fly, was a higher priority than his dread of passing on. All through the novel, Kak displays numerous instances of how he conquers his feelings of trepidation. Past to one of his missions he expresses that: ?At the point when I was still in school I read an anecdote about a kid who needed to Pick between two entryways. Behind one of them was a delightful princess who might cherish him until the end of time. Behind the other was a tiger who might slaughter him. I didn?t recollect that whatever else about the story, just those two entryways and the kid?

Banned Pesticides by US Companies Essay Example | Topics and Well Written Essays - 500 words

Prohibited Pesticides by US Companies - Essay Example Due to boycott, organizations have depended on selling their items in less expensive costs and dumping them in creating nations so as to flush-out their current large stocks. In North, the Government had put a prohibition on the pesticide called â€Å"Methyl bromide† as a result of being wellbeing perils and unsafe impacts to the ozone layer. Disregarding monitoring its perilous impacts, it was by and large transparently sold particularly in underdeveloped nations. Eddleston, M. et al. (2002) analyzed, â€Å"In 1985, the UN Food and farming Organization (FAO) created a willful implicit rules for the pesticide business trying to constrain the unsafe impacts of pesticides. Shockingly, an absence of satisfactory government assets in the creating scene makes this code incapable, and a huge number of passings proceed today.† Redmond, D. (2002) expressed, â€Å"The United States is perhaps the biggest exporter of pesticides on the planet. A significant number of the pesticides are perilous to such an extent that they are restricted for use in the United States. There is no uncertainty that the utilization of these pesticides in the underdeveloped nations where they are traded is crushing. In any case, we are casualties as well. Pesticide trades make a hover of toxin by coming back to the United States in the nourishment we import.† Machipisa, L. (1995) cited in his article, On the off chance that we have stocks we ought to devastate them. It isn't right to proceed to make an issue in the South when we in the North don't think it is beneficial for us, said Herren. One should search for choices previously and not dump it, since it will lead its abuse.† All in all, I would advance the Companies, engaged with this damaging business, to please quit playing with human lives for scarcely any dollars.

The Portrayal of African Americans - Literature Essay Samples

Many southern writers are known for obscuring the boundaries between human and nonhumanespecially in regard to African Americans. When executed properly, authors are capable of conveying to the reader how African Americans were not typically seen as equally human as whites in both the North and the South. This particular technique is especially prevalent in Cane by Jean Toomer. Due to the unusual combination of short stories, poems, and even a drama, the structure of Cane is quite fragmented. Additionally, the unfinished circles that appear at the beginning of each section extends this idea of incompleteness or inadequacy. When looking back after reading this book, it is quite obvious how the structure as well as the unfinished circles directly relate to how African Americans were seen as insufficient or lacking. The fact that the author claims that there are alternative starting and ending points for the book only exemplifies the fact that it doesn’t matter when in history you start looking at the treatment of African Americans because no matter where you end, they are still treated unequally to at least some degree. Due to this ununified format, the reader is unable to get to know or sympathize with the characters because there is no tangible plot. This illustrates the idea that African Americans were not worth getting to know or relating to becaus e they weren’t important. Particularly in the first section of the book, the imagery of the surrounding landscape and environment is vividly connected to the previously enslaved African Americans who inhabited it. While the land is well appreciated and beautiful, it will always be linked to African Americans in a way that is unsettling and unforgettable. This connection is evident in â€Å"Song of the Son† which describes how â€Å"one seed becomes an everlasting song, a singing tree, caroling softly the souls of slavery† (18). No matter how much time passes, the soft whispers of slavery will never disappear. Almost anyone can appreciate and acknowledge nature; however, these same people typically are the ones contributing to the destruction of the environment as well. This concept is similar to how whites can acknowledge that blacks exist and some even feel bad for them, but these same people don’t contribute to bettering their circumstances. Also, many of the blacks were associated with dusk, a beautiful yet unsettling part of the day; in â€Å"Fern,† the narrator explains that he feels strange at dusk and how he feels that â€Å"things unseen to men were tangibly immediate† at dusk (25). Dusk is a reminder to whites of the horrors of slavery and how these horrors continue to be commonplace throughout the south. Lastly, in â€Å"Bona and Paul† a sense of white supremacy is expressed when Paul says that â€Å"white faces are petals of roses. [And] that dark faces are petals of dusk.†(107). Page after page there are examples of using imagery of nature as a means of making African Americans seem inferior to whites. The echoes of slavery can be seen in nature throughout this book. For example, the smoke that is repeatedly brought up is representative of how many whites viewed African Americans at this point in history. African Americans were visible to whites, but just as the wind can quickly disperse smoke into nothingness, blacks would disappear from the minds of whites almost as effortlessly as they came to mind. In other words, African Americans were not typically seen as real people deserving of more than simply following the orders of the superior race. Smoke could also be related to the myriad lynchings that took place in both the North and South; this depiction of burning bodies of lynched African Americans is portrayed in â€Å"Portrait in Georgia† when the narrator speaks of the â€Å"black flesh after flame†(38). Many of the lynchings that take place in the book are easily comparable to a crucifixion such as the one that takes place in the Bible. Smoke is also mentioned in relation to death. For instance, in â€Å"Karintha† when her baby dies, â€Å"the smoke curls up and hangs in odd wraiths about the trees, curls up, and spreads itself out over the valley† which is an example of how the possibility of death, due to numerous lynchings that took place, lingers in the minds of African Americans. The obvious connection of this book’s title to the story of the â€Å"Mark of Cain† from the Bible relates to how many people used this story to justify slavery. God’s arbitrary preference for dark-skinned people to be slaves destined African Americans to be seen as less than human. White supremacy is a dominant theme in this book, and there are constant references as to how being black or even being associated with blacks makes one inferior. For example, in â€Å"Becky† even though she was a white woman, the fact that she had two black sons automatically made her an outcast in the community. Many whites held prejudices against blacks because they believed that African Americans were inherently worse and almost primitive in nature since essentially all they were good for was slave labor. Unexpectedly, Louisa from â€Å"Blood Burning Moon† views Tom and Bob, her love interests, as equals regardless of their differing races. It is interesting that fro m the eyes of Louisa, a black woman, race is totally irrelevant; however, Bob, the white man in this love triangle, describes being â€Å"embarrassed† and found the â€Å"contrast [of their skin] repulsive† (44). This intermingling of the races is confusing to the reader due to the prevailing thoughts of whites being the dominant race. Bob’s conflicting feelings about Louisa due to the color of her skin only confirms the predominant perceptions of African Americans as the inadequate or lesser race. In â€Å"Prayer† the narrator has â€Å"confused the body with the soul†(92). This ties into how confusing and degrading it must have been for African Americans to think about their bodies in the context of an intolerant, bigoted America. African Americans were never able to feel a sense of belonging in their bodies; it is almost as if their bodies were cursed. This loss of identity is seen throughout the book, especially in regard to the women, because many of the characters are portrayed as being empty. For example, in â€Å"Fern† everyone desires her, yet she â€Å"sought nothing†(21). While African Americans were legally free, their version of freedom was quite different from the freedom whites experienced. This concept is illustrated when Bono explains how white men â€Å"tied his feet to chains. They led him t th coast, they led him t th sea, they led him across the ocean an they didn’t set him free. The old coast didnt miss him, an th new co ast wasnt free†¦Ã¢â‚¬  (30). Despite blacks technical freedom from slavery after the Civil War, they were, in a sense, still enslaved by their past. This unfortunate feeling of not belonging and wanting to escape reality is demonstrated in â€Å"Beehive† when the narrator says that he wishes â€Å"[he] might fly out past the moon and curl forever in some far-off farmyard flower†(65). This quote insinuates that African Americans don’t necessarily wish that they could change who they are or what they look like; instead, they wish they could escape somewhere that they would be truly accepted for who they are as people instead of only being recognized and defined by the color of their skin. The body is also linked to how many African Americans were raped, beaten, or killed before as well as after the Civil war when Jim Crow Laws were in place. Another connection to the body is how the women in the book served as empty, sexualized shells for men to indulge themselves. This idea is seen over and over again in stories such as â€Å"Karintha† in which â€Å"men had always wanted her† (3) or in â€Å"Fern† where men would look at her â€Å"spellbound†(23). This shallow connection that both black and white men have to the female body coexists alongside racism creating a confusing interracial relationship between men and women. African American women arguably were treated the worst because they were not only seen as inferior due to their race, but also due to the fact that they were women. Unfortunately, the women that appear throughout the book seem to only serve the purpose of satisfying the male gaze and their sexual desireswhich leaves them feel ing essentially purposeless. By confusing the boundaries between African Americans and inanimate objects, as seen in Cane, authors are able to indirectly convey the prevailing sentiments in America in this post-war time period. Ideas such as white supremacy, misogyny, and racism were pervasive in this era. This technique is quite unsettling once the reader realizes what is actually happening. Using this strategy to categorize an entire group of people based on race as less than human opens the readers’ eyes to the realities of African Americans after the Civil war as well as the unfortunate realities of today. Despite the fact that feelings of white supremacy and racism exist today, there is no doubt that the circumstances of African Americans have significantly improved. Cane gives the reader a new perspective on how life really was during this time in history. Rather than always telling the reader exactly what people were thinking and feeling about one another, Toomer vaguely, yet repeatedly, suggests t hat the majority of people viewed African Americans as less than human and undeserving of equal treatment. He successfully gives the reader a glimpse of the realities of the time through this unique method of dehumanizing the African American race.

Disillusionment with Organized Religion - Literature Essay Samples

Owen conveys his views on organized religion through his poetry. The altruistic values usually associated with religion are tarnished so that the latter can be a means of propaganda to promote patriotism and war. This inappropriate converging of state and church affairs leads to Owen’s disillusionment. The futility of the organized church is emphasised since it provides no consolation for those on the battlefield. The genuine values of religion can only be portrayed by the soldiers themselves, in their sacrifice; not to their state but to their fellow soldiers. Owen explores these ideas in various works, namely At a Calvary near the Ancre, Le Christianisme, Anthem for Doomed Youth, and The Parable of the Old Man and the Young. The major and general issue with Owen’s disillusionment is the incompatibility of war and Christianity, or rather patriotism and religion respectively. There is no religious comfort on the battlefield. The authorities promoting the church only act as figureheads who provide no consolation to the soldiers. The ‘packed-up saints lie serried’ in Le Christianisme and disregard the rubble above them as the authorities remain indifferent to the suffering of the soldiers. The former are distant from the battlefield and separate from the desolation which they themselves have pushed youths to take part in. This disillusionment is visualised ‘the church Christ’ that ‘was hit and buried’. The ‘church’ represents Owen’s disillusionment which is then again emphasised in the de-capitalisation of the word, which shows its futility on the battlefield. Another idle figurehead is the ‘One Virgin still immaculate’. She is un touched by war. It is ironic how she embodies innocence and purity but encourages warfare; ‘Smiles on for war to flatter her’. This reflects the hypocritical position of the authorities who incite hatred towards the enemy but still act as one entity with the church. This creates a conflict between true religion and that promoted by the state which acts as a principal cause for Owen’s disillusionment. The contention between the two aspects of religion is mirrored in At a Calvary near the Ancre as well. The ‘disciples’, priests and ‘scribes’ are those attributed to religion and its administration however these are indifferent to Christ’s sacrifice. They take these positions as people of religious values however they are not seen to practice these whatsoever. The church is only used as part of a campaign to justify war; however, their real preoccupation is nationalistic pride. This emphasis on pride defies the idea of religion since the latter usually endorses humility and altruism. Pride is seen as the principal cause of war in The Parable of the Old Man and the Young since Abram did not want to sacrifice the ‘Ram of Pride’ rather ‘slew his son, and half the seed of Europe one by one’. The disillusion is therefore seen where the friction is created between the actual concerns of the warmongers; ‘and in their faces the re is pride’, and their inadequate use of religion to promote war. The true message of the church is distorted and thereby so is Owen’s belief in the latter. Apart from the conflicts between war and Christianity Owen’s disillusionment also is based on the futility of the church and its inadequate response to war. The same church which encourages youths in war is absent on the battlefield. This falsity and futility is mostly seen in Anthem for Doomed Youth where a great distinction is made between the homeland and the battlefield. In the process the church rituals’ triviality in war context is emphasised. The funerary environment back home is starkly contrasted with images of action on the battlefield and we can thereby sense Owen’s bitter tone with respect to this situation. Though those back home are attempting George Michael Grima English Advanced Group X – Jane Galea to dignify their loved ones’ deaths this is done to no avail. All these rituals provide no degree of consolation whatsoever that can ease the soldiers’ torture on the battlefield. Rather, they are abandoned on the battlefield as if ‘they were not ours’ (The Send Off). Owen’s disillusionment can be seen in how after being led by the prospect of religion as a source of consolation during war the soldiers are left to find solace in ‘the shrill, demented choirs of wailing shells’. Despite the futile efforts of justifying their loved ones’ deaths those back at Britain still remain ignorant of the soldiers’ actual sacrifice. Therefore the only genuine justification of the soldiers’ suffering may be their sacrifice for one another, rather than the basis of organized religion for war. The way of how true religious values can be found amidst savagery on the battlefield rather than in rituals prompted by organized religion continues to emphasise on Owen’s disillusionment. As a soldier poet, Owen is familiar with the reality of war. The inadequacy of institutionalised religion in the war context is realized in his poetry. On the other hand the true creed is explored in the camaraderie between the soldiers on the battlefield. In the latter situation warfare is justified since it is motivated by love rather than hate; But they who love the greater love Lay down their life; they do not hate This further emphasises Owen’s disillusionment through the stark contrast of the two. Religion, which traditionally promotes charity and love abandons all ideas of compassion by promoting warfare, yet the true sentiments of religion come through, through violence on the battlefield. Whereas the soldiers sacrifice their lives for each other those promoting war do not even acknowledge their sacrifices. This indifference continues to contribute to the disillusionment of organized religion. Religion is twisted in a way that one cannot genuinely believe in it anymore. Whilst the public back home is ignorant to the falsity of their beliefs, Owen uses his poetry to share his own perspective as well as to shame the church-state relations during the war and restore the true gospel which is practiced by the soldiers, thereby dignifying their death and justifying their killing. ‘Yet these elegies to this generation are in no sense consolatory’ Owen never set out to console his readers in any way – his goal was to highlight the brutality of war and the meaningless sacrifice it implies. Through his disillusionment, as expressed in various works, Owen aims to aggravate the situation more so to the extent that even the church, that has been promised to console them in their suffering, abandons them as well. The church becomes corrupt since it is used for purposes that stray away from the message of Christ; those concerning pride and hatred for others.

Why Black Men Turn To Crack Cocaine To Survive Essay

This research proposal will explore the dependent factors that determine why impoverished adolescent Black men turn to crack cocaine as a means of survival. Survival is living under but overcoming adverse or unusual circumstances. Generally black adolescent men engage themselves in crack cocaine by way of dealing or trafficking. This study is important because it emphasizes the many underlying factors that can promote this type of lifestyle as a means of survival. When examining this particular field of study two main causes come to mind, the struggle and the trouble. The trouble is defined as the ending result from engaging in these activities, the effect in which is derived from the cause. The other aspect is the struggle, which†¦show more content†¦Yet the road to such freedom is far from sight. The lynching, hate crimes and beatings are still going strong. In addition, racial injustice in the court system, social stereotypes, and racial profiling by police officer s are a daily occurrence. Anyone who speaks of present-day â€Å"equal opportunity,† the â€Å"end† of racism and a sense of â€Å"unity† amongst culturally and racially diverse groups are living in a bubble, formed by denial and fabricated by the media. White America, in the hopes of shedding or covering up its racist skin, wants to preach this equality when in fact Blacks in the â€Å"United States of America† are still suffering from a society constructed by racist, untrustworthy individuals. Not only are Blacks in the capitalist, assimilations misnomer â€Å"United States† continually suffering from physical violence, but we also suffer from institutionalized racism, including judicial bias, policing brutality, media brainwashing and anti-Black stereotypes†( A New African Journal of Culture, Politics Consciousness (2003). Demographic Profile Since 1941 there has been a major surge in drug dealing through proof of arrest rates. This is pretty clear since the amount of arrests has increased by a monumental 50% since then. Statistics show the escalation of arrests from1941-1990. From 1941-1950 there were 0.3 arrests; 1951-1960 0.7%; 1961-1970 7.9%; 1971-1980 36.9% and from 1981-1990 54.2%. Today, nineteen years later, these arrest ratesShow MoreRelatedIntergenerational Trauma, Or Historical Trauma, Is â€Å"The1762 Words   |  8 Pagesfrom the most historical trauma in the United States, most of it stemming from centuries of slavery and subjugation. This paper seeks to show how slavery has continued to affect black people in the United States, starting with slavery and ending with the present. 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EXPLAIN WHY ALCOHOL IS A DRUG Alcohol is a drug because it affects the body tissues and as a result influences behaviour. BRIEFLY OUTLINE THREE REASONS WHY PEOPLE BECOME DEPENDENT ON DRUGS People become dependent on drugs because of curiosity, believing drugs will improve mental processes. Fashionable. Thinking they are not addictiveRead MoreThesis paper on rap music.4322 Words   |  18 Pagesrelatively low expenses in producing and distributing popular music, black artists and producers themselves have often controlled this mode of musical production and have been able to create a form of communication, originally free of censorship and control by the dominant social groups. Rap is now a major force in hip hop culture that has become a dominant style throughout the world today. Just as ragtime, jazz, RB, and other black music forms entered mainstream culture earlier in the century, todayRead MoreThe Social Impact of Drug Abuse24406 Words   |  98 PagesDistribution and illicit trafficking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consumption of drugs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of opium/heroin and coca/cocaine . . . . . . . . . . . . . . . . . . . . . . . . . . Part two: impact of drug abuse II. Social implications of drug abuse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 A. B. C. D. E. Family and community . . . . . . . . Read MoreAmerican Slang Essay 115481 Words   |  62 Pagesâ€Å"ones favourite† — are metaphorical in origin. The first time they are used they are truly creative. They attract attention and the speaker/inventor might be praised. When these phrases are used over and over again, their freshness is lost and they turn into rather ordinary lexical items. They are then often called frozen metaphors. This then creates a need for new expressions, new metaphors. In a purely rational language, you might think that a principle like â€Å"one concept - one word† would beRead MoreEpekto Ng Polusyon19213 Words   |  77 PagesDobash Dobash (1998) reveal four general themes: men’s possessiveness and jealousy, disagreements and expectations regarding domestic work and resources, men’s sense of their right to punish ‘their’ women for perceived wrongdoing and the importance to men of maintaining and exercising their power and authority. Similarly, describing violence in intimate relationships, Cavanagh et al (2001) state that violence does not ‘just happen’; it is used as a means of exercising power and control over women it

Nick and his Experiences of Materialism in The Great Gatsby

The Great Gatsby shows the ambition of one mans achievement of his goal, the disappointment of failing, and the hopelessness of it. During the era of this novel, which is around the 1920s, America was a country with huge misery, ambition, and lack of humanity values. The novel shows a reflection of this decade, it illustrates the burning passion one man has toward his objective and the different aspects of the American principles. As the sequence of events continues in the story, someone will narrate the singular aspects of it; exposing the idea of the conflicts that will happen among different social levels. Nick Carraway, the chronicler of this exciting plot, moved out from the Midwest to New York in the early 1920’s, trying to get†¦show more content†¦In his plans was the idea of interacting with different people and socialize with the wealthy folks around there. Shortly after arriving to this city, Daisy invites him to come for dinner at her mansion, and Nick evidently accepts the invitation. At the moment he arrived at the Buchanan’s charming mansion, he was astonished at the size of it, and was also amazed at the vanity that seemed to fill the life of these individuals. Daisy, filled with childlike ideas, appeared to live in a life without goals and a reason to achieve them. Jordan Baker, who was Daisy’s best friend, seemed to be in the same situation as her. Tom lived in his own world of horseracing, golf, and Myrtle Wilson, who was his extravagant mistress and the wife of George Wilson at the time. When Nick leaves the Buchanans palace, he feels disgu sted and perturbed by the hypocritical environment that invaded this place and the exercise of materialism. He went back to his house tired and confused; and later that night he decided to spy on his mysterious neighbor, Gatsby, who was at the back of his residence appreciating the bay with his hands extended towards a green beam at the end of a port in East Egg. All the characters involved in this book played an important role by creating an interesting novel portraying the different social-classes and experiences by making a combination of two plot lines developed simultaneously. The main characters, including the protagonists of this amazingShow MoreRelatedGreed And Materialism In The Great Gatsby Analysis1311 Words   |  6 Pagesprosperous and previously foreign â€Å"consumer society† (History.com). The traits of greed and materialism are ubiquitous in The Great Gatsby, as well as in the Art Deco era of the 1920’s. These two characteristics can give one confidence, but as demonstrated in the novel, they bring nothing but short-term satisfaction. After which, feelings can run the gamut from desperation to childish behaviors. While greed and materialism have the power to seem favorable, bringing an amplification of social status, theyRead More Great Gatsby by Scott Fitzgerald Essay1122 Words   |  5 Pages Great Gatsby by Scott Fitzgerald The 1920s is the decade in American history known as the â€Å"roaring twenties.† Scott Fitzgerald’s novel The Great Gatsby is a reflection of life in the 1920s. Booming parties, prominence, fresh fashion trends, and the excess of alcohol are all aspects of life in the â€Å"roaring twenties.†   Ã‚  Ã‚  Ã‚  Ã‚  The booming parties in Scott Fitzgerald’s The Great Gatsby reflect life in America during the 1920s. Gatsby displays his prominent fortune by throwing grand parties. FromRead MoreThe Great Gatsby as a Criticism of American Society1538 Words   |  7 PagesThe Great Gatsby as a Criticism of American Society In the novel The Great Gatsby, author F. Scott Fitzgerald criticizes American society through the eyes of his narrator Nick Caraway, as he watches the downfall and pathetic lives of what most consider achievers of the American Dream. Fitzgerald’s criticism of American Society is more prominently proven by his Harsh view of America’s materialistic standard of living, the tragic death of Gatsby, the negligence displayed by Gatsby’s friendsRead MoreThe Great Gatsby By F. Scott Fitzgerald1166 Words   |  5 PagesTangible greed tied with extreme materialism left many, by the end of this time period, disenchanted. The usage of the literary theories of both Biographical and Historical lenses provide a unique interpretation of the Great Gatsby centered around context. Enabling one to see how the few real things and feelings of the world have been reflected in the Great Gatsby. The life and experiences of F. Scott Fitzgerald provide added analysis to the reading of The Great Gatsby. The first thing that standsRead MoreThe Great Gatsby Compared to the Wasteland1255 Words   |  6 PagesFitzgerald s Great Gatsby and Elliot s The Wasteland are two stories that similarly express the modernist post-war disillusionment. Both stories comment pessimistically on the direction that our world is moving in from the post-war modernist perspective. Both men looked past the roaring twenties, and realized that this time period was actually a moral wasteland. The final paragraphs of The Great Gatsby sum up their mutual lack of faith in American culture to improve. Fitzgerald uses a numberRead More The Great Gatsby and The Wasteland Essay1229 Words   |  5 PagesThe Great Gatsby and The Wasteland Fitzgerald’s Great Gatsby and Elliot’s The Wasteland are two stories that similarly express the modernist post-war disillusionment. Both stories comment pessimistically on the direction that our world is moving in from the post-war modernist perspective. Both men looked past the roaring twenties, and realized that this time period was actually a moral wasteland. The final paragraphs of The Great Gatsby sum up their mutual lack of faith in American culture toRead MoreThe Great Gatsby By F. Scott Fitzgerald And The Sun Also Rises1061 Words   |  5 PagesMaterialism is one of the fundamental American attitudes and encompasses a wide array of desires, such as those for power, wealth, and excess. As outlined in L. Robert Kohls’ piece â€Å"The Values Americans Live By,† the value of materialism is used in The Great Gatsby, by F. Scott Fitzgerald, and The Sun Also Rises, by Ernest Hemingway, to illustrate how collecting or consuming an excess is used in attemp ts to stave off regret. Characters in both novels show how far Americans take this, and help toRead MoreThe Great Gatsby By F. Scott Fitzgerald Essay1546 Words   |  7 Pagesand materialism were both taken to new and extreme heights on the eastern coast of America in the Roaring Twenties. Consumption, and especially materialism were always hallmarks of the elite upper class aristocracy of any culture in any time period, but with the new technology, urbanization, the consolidation of funds via the world stock market, and a brand new breed of elite, called millionaires, evolved the upper class culture beyond anything any human had seen before. In The Great Gatsby, F. ScottRead More The Great Gatsby American Dream Essay1731 Words   |  7 PagesThe Great Gatsby is a novel that illustrates the society in the 1920s and the associated beliefs, values and dreams of the American population at that time. These beliefs, values and dreams can be summed up be what is termed the American Drea m, a dream of money, wealth, prosperity and the happiness that supposedly came with the booming economy and get-rich-quick schemes that formed the essential underworld of American upper-class society. This underworld infiltrated the upper echelons and createdRead MoreThe Great Gatsby By F. Scott Fitzgerald1732 Words   |  7 PagesThe Great Gatsby is a novel that illustrates the society in the 1920 s and the associated beliefs, values and dreams of the American population at that time. These beliefs, values and dreams can be summed up be what is termed the American Dream; a dream of money, wealth, prosperity and the happiness that supposedly came with the booming economy and get-rich-quick schemes that formed the essential underworld of American upper-class society. This underworld infiltrated the upper echelons and created

The African American Achievement Gap - 3064 Words

The African American Achievement Gap: Why is it There and What Can be Done Are Black Americans Dumber than White Americans? Can it unequivocally be stated that European Americans hold more intelligence then African Americans? Are African Americans genetically wired to have a lesser mental capacity then European Americans? For a long time this was the explanation to a burning problem. African Americans score lower than White Americans on vocabulary, reading, and mathematics tests, as well as on tests that claim to measure scholastic aptitude and intelligence. â€Å"This gap appears before children enter kindergarten and it persists into adulthood. The typical American black still scores below 75 percent of American whites on most standardized†¦show more content†¦Hughes also takes the view of culture but he examines it from the view of blacks that are not stuck in the ghetto but have stable backgrounds. Hughes takes the view that blacks are actually hindering themselves. He says that there is a huge obstacle standing in the way of every black per son. He actually makes a reference about artist but it can be viewed as any black person. He says the obstacle is, â€Å"this urge within the race toward whiteness, the desire to pour racial individuality into the mold of American standardization, and to be as little Negro and as much American as possible.† (Hughes, Langston) His example is a poet. This poet subconsciously wants to be white because he feels it will make him a better poet. This poet comes from a strong background in the middle class. According to Hughes, they attend church; the father has a steady job; the mother works on occasion; and the children attend mixed schools. However, the problem comes with how the parents treat their children. The mother says things like, â€Å"Don’t be like niggers† when the children are bad. In turn the father says things like, â€Å"Look how well a white man does things.† So in this home and many others, black is not praised or celebrated it is taught t o be ashamed of. They are taught to want to be white. It is staggering what blacks do to themselves because of this. Fist Hughes says the more predominant don’tShow MoreRelatedThe Achievement Gap Of Low Income African American Students Essay1871 Words   |  8 PagesJodi Marver American College of Education Introduction In my last paper, I discussed the achievement gaps within the low-income African American community at Steele School in Galesburg, IL. Now that I have looked into the history of low-income African American students, I am now going to research even more by exploring trends, issues, evidence-based remediation practices, the preferred learning styles and the identified achievement gap of low-income African American studentsRead MoreSuspensions Hurt Children By Lowering Academic Achievement Gap Between African American Students And Their Peers Essay1222 Words   |  5 PagesSuspensions Hurt Children Suspensions hurt children by lowering academic achievement as well as widening the racial achievement gap between African American students and their peers. This is a growing topic across the country. Schools suspend students at a large cost to society as a whole. Every time a student is suspended for non- violent infractions they are being denied a learning opportunity (Townsend, 2000). It is the duty of educators to ensure that this does not happen. Suspensions canRead MoreEvidence Of The Problem From The Professional Literature Essay1550 Words   |  7 PagesLiterature Historical achievement gap. Historically, the achievement gap was an unobserved problem back in the 1800s during the Reconstruction Era when unequal education existed. Butchart (2010) reported that racism and segregation between European American and African American students attributed to unequal education. Before and after the Emancipation, many African Americans attempted to set up schools for students, but violent assaults occurred that hindered African Americans from obtaining an educationRead MoreThe Achievement Gap1119 Words   |  5 Pagesthe education sector, the achievement gap delineates the observed disparity in school performance among student groups. This gap is manifested in measures such as test scores, grades, college completion and dropout rates, and selection of courses. Within the U.S. context, the achievement gap has often been used to refer to the worrying performance disparities between Latinos and African-Americans on one hand and their non-Hispanic white cou nterparts on the other. The gap also describes academic differencesRead MoreA Study of Factors Contributing to the Lack of Success and Participation of African American in Males in Advance Placement Classes1538 Words   |  7 Pagesfactors that contribute to the academic achievement gap between African American males. A sample of 25 8th grade, African American, male students from Dent Middle School will be identifyied as participates for the research. Although there has been research written about the achievement gap between African American and their counterparts, the literature is limited regarding strategies tailored specifically to address the achievement gap between African American males. Participant’s data will be collectedRead MoreThe Impact Of Psychological Slavery On Attachment And Trust Essay995 Words   |  4 PagesTrust in the Intimate Relationship between African-American Men and Women By Sametta Hill Argosy University Twin Cities Date Committee Chair (degrees) Committee Member (degrees) â€Æ' Table of Contents â€Æ' Research Question What is the effect of Psychological slavery on attachment and trust in the intimate relationship between the African-American male and female? Introduction Most research studies today explains the relational problems of African-American couples inability to stay together in termsRead MoreThe Achievement Gap Between Minority And Nonminority Children974 Words   |  4 Pagesâ€Å"Addressing the Achievement Gap Between Minority and Nonminority Children by Increasing Access to Gifted Programs,† by Paula Olszewski-Kubilius, Seon-young Lee, and Mephie Ngoi, â€Å"The most significant educational problem in the U.S. is the fact that the achievement of minority children lags behind that of non-minority children† (Kubilius 2004). In another article called â€Å"Bridging the minority achievement gap,† by Edmund W. Gordon, it’s said that â€Å"although African-American, Hispanic, and Native American childrenRead MoreNo Child Left Behind Act1737 Words   |  7 PagesFirst, what is the achievement gap? According to the achievement gap in education refers to systematic variances in the ability to learn between students from majority populations and students from minority populations. The most significant effort made by the federal government to improve the nation s schools and student learning is the 2002 reauthorization of the Elementary and Secondary Education Act (ESEA). The ESEA was largely designed to address the achievement gap in multicultural educationRead MoreRichard Wright s Black Boy Today1067 Words   |  5 Pagestoday (2016) about a black boy growing up in the United States, he would write about racial profiling against African Americans, the wide education gap between black and white, and the unequal job opportunity for African American. Wright would examine racial profiling if he was to write Black Boy today. Racial profiling is a very serious issue in the society today. Many African American were being target, and in some case murdered by law enforcement official because of their race. On August 9, 2014Read MoreThe Unequal Separation Of African Americans1453 Words   |  6 PagesAfrican Americans as a whole agree that racial segregation has affected their chances of employment, residency, education and access to proper health facilities. Many have stories and experiences of being qualified for a job but being turned down for being African American. Several experiments have been conducted where an African American would attempt to view homes in diverse neighborhoods and be turned down and white co-workers or friends would call immediately after and be invited to come in.

Machiavelli vs Islamic Political Thought - 2559 Words

Machiavelli vs Islamic Political Thought Niccolo Machiavelli was a political realist. He thought there were certain skills and characteristics needed to become a political ruler. In his work, The Prince, Machiavelli gives advice on how to be a successful prince, or ruler. Successful is partly based on how powerful a ruler was during his lifetime (reign), but largely based on how much the prince affected the lives, through laws or societal norms, of future generations. Machiavelli was mainly interested in attaining and keeping political power. He believed people were inherently selfish and would, by nature, not respect the law or work for the common good, without civic virtues. The only way to ‘control these human urges was to instill†¦show more content†¦Regardless of how good a ruler Borgia was though, when the time came to install a new pope and it wasnt his father, Borgia fell short and was no longer the ruler. While Machiavelli seemed to put no stock in the role of t he citizen in determining a ruler, he thought rulers could protect their power by evoking the love of their people. But even this isnt enough all the time, because of the question always asked by citizens of its government, what have you done for me lately. The ruler must protect the citizens property, prosperity, family, and well-being. For people to lead happy, full lives, they must be allowed to do what they want, within the guidelines of a state. But this is a cycle easier to maintain, than to begin. For people to do as they wish, there must be guidelines in place, but for guidelines to be established, people have to know what they want to do and what they are unable to do. Here is the reason governments were built in the first place. The group of people chose someone to establish guidelines, because people wanted more than they had. This is the real purpose of a ruler, to help establish a society. Machiavelli was consumed with rulers having and keeping power, by whatever force necessary. This seems to contradict what he is saying about the common good and civic virtues. If the ruler is only interested in power, what care would he have for the people? None, it seems to me. According to Ian Johnston, The Prince was more than just a feebleShow MoreRelatedStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesConsequences of Political Behavior 426 Factors Contributing to Political Behavior 426 †¢ How Do People Respond to Organizational Politics? 429 †¢ Impression Management 430 The Ethics of Behaving Politically 434 Summary and Implications for Managers 435 S A L S A L Self-Assessment Library Is My Workplace Political? 412 glOBalization! Power Distance and Innovation 420 An Ethical Choice Should All Sexual Behavior Be Prohibited at Work? 423 Myth or Science? â€Å"Corporate Political Activity Pays†

Determination of the Tax Consequences-Free-Samples for Students

Questions: 1.Can Robyn be taxed on any part of her salary, from Victoria University, in Australia for the 2016/17 tax year and any other years she acts as coordinator in Calcutta. 2.Determine what amounts will form part of Pauls assessable income for the 2016/17 taxation year. Answers: 1.Issues: The current issues is based on the determination of the tax consequences for the part of salary derived by an Australian resident working overseas and leaving Australia for the purpose of work. Legislation: Taxation rulings of IT 2650 Subsection 6 (1) of income tax assessment act 1936 C. of T. v. Applegate(1979) 9 ATR 899 Henderson v. Henderson [1965] 1 All E.R.179 C. of T. v. Jenkins 82 ATC 4098 Application: The present situation takes into the considerations the salary derived by Can Robyn from her overseas employment as a co-ordinator in Calcutta University. The position of working as the co-coordinator was as long as she remained to work or as long as she wanted the course continued to exist. According to the taxation rulings of IT 2650 it proposes to provide guidelines in determining whether the person who leaves Australia to live overseas on temporary overseas work assignment ceases to be the resident of Australia for the purpose of income tax during their overseas stay (Barkoczy 2016). The term resident and resident of Australia is defined under the subsection 6 (1) of income tax assessment act 1936. As far as the individual is concerned a person whose domicile is in Australia unless the commissioner is satisfied that his or her permanent place of abode is outside of Australia (Snape and Souza 2016). Furthermore, as defined under subsection 6 (1) a person who has been in Australia either constantly or in breaks for no less than half of the income year unless the commissioner is satisfied that an individuals person place of abode is Australia and that he or she does not have any intentions of taking up the residence in Australia. As evident from the current case study Can Robyn is an Australian resident under subsection 6 (1) of the ITAA 1936 since her permanent domicile is in Australia and has been in Australia for more than half of the income year prior to leaving Australia (Braithwaite 2017). Furthermore, the rulings concludes by stating in general language that the intended and the actual length of stay in the overseas country along with any intention of returning to Australia at some point of time (Cao et al. 2015). From the case study it was found that Can Robyn owned a flat in Melbourne and did not abandoned her residence or place of abode where she resided. Instead, the flat owned by her was mortgaged and received part of her employment income in her Australian bank account. As held in the case of Henderson v. Henderson [1965] 1 All E.R.179 an individual retains the domicile of the of their own origin unless the person acquires the domicile of their own choice in another country or by the operation of law (Saad 2014). In determining the domicile of an individual for the purpose of definition resident under Subsection 6 (1) it is vital to take into the consideration a persons intention as to the country in which he or she intends to make their home indefinitely (Taylor and Richardson 2013). Hence, a an individual having an Australian domicile will retain the Australian citizenship if the person intends to return to Australia on a evidently foreseen and reasonably anticipated contingency which is after the end of her employment. As evident form the current situation that Can Robyn has maintained her flat in Melbourne located in Australia. She is also intended to return to Australia on an evidently foreseen and reasonably anticipated contingency after her e mployment ends in Calcutta University. According to the taxation ruling of IT 2650 the liability to impose tax arises and the question where the taxpayer resides should be taken into the consideration in determining the applicable facts of the income under the considerations (Woellner et al. 2013). As held in F.C. of T. v. Applegate(1979) 9 ATR 899 the primary query that rises is to be asked in taking into the consideration that the residency status of a person temporarily leaving Australia is whether the person can be considered as the Australian resident for the purpose of tax (Robin 2017). As a general rule a person leaving Australia not for permanently would yet be considered as to have maintained the Australian domicile unless the it is understood that the person acquired a different domicile of their own choice or by the operation of law. As evident from the following scenario Can Robyn would be considered to have maintained her Australian resident since she has maintained her bank account in Australia to pay for the mortgage flat from the part of the salary received in her Australian bank account. A working visa even from the substantial period would not be considered as a sufficient evidence of an intention to acquire the new domicile (Blakelock and King 2017). In the present scenario, it is assumed that the taxpayer intended to stay in India only for the temporarily period until the course exist and then move back to the Australia. During her course of employment in India Can Robyn did not abandoned her flat that was held in Melbourne due to her overseas absence. Foreign employment income is an income that is derived by an Australian resident working overseas in the form of employee. Foreign income comprises of the income that is earned by the person in the form of salary, wages, commissions, bonuses, allowance and income assessed under the employee share scheme provision. Actually Australian resident are generally taxed for their worldwide income. With reference to the present scenario of Can Robyn it can be said that the part of the salary that is received in her Australian bank account. It is noteworthy to denote that the payment can still qualify in the form of foreign earnings even if it is paid in Australian and it is not derived at the time an individual has worked overseas however, the payment received should be attributable to the period of service rendered (Vann 2016). As evident, the income received by Can Robyn in her Australian bank account would qualify in the form of foreign income since it is paid in Australia. Citing the refe rence of F.C. of T. v. Jenkins 82 ATC 4098, Can Robyn foreign income attracts tax liability and will be included in the assessable income as foreign employment income. Conclusion: To conclude with Can Robyn is required to declare the income that is earned by her from her employment with Calcutta University as a coordinator because the employment income received in her bank account is assessable under subsection 6 (1) of the ITAA 1997. 2.Issues: The present study is based on ascertainment of the taxable income of Paul who had a personal business of Golf Instructor. Legislation: Subsection 6-5 (2) and (3) of the Income Tax Assessment Act 1997 Subsection 25 (1) Barratt v. FC of T92 ATC Henderson v. FC of T(1970) Taxation Rulings TR 93/11 Application: As stated under subsection 6-5 (2) and (3) of the Income Tax Assessment Act 1997 taxpayers should include their assessable income in the gross income which is generated by them (Fry 2017). With reference to the subsections 6-5 (2) and (3) an income that is produced in the income year however received in the other year, the implementation of correct process of ascertaining the earnings is the applicable income year that becomes the subject of the taxpayers and their advisors. The taxation rulings of TR 93/11 is applicable to persons and entities for taxation purpose and it is obligatory for the person to implement either receipts or the earning method of tax accounting in determining the taxable income (Anderson, Dickfos and Brown 2016). As defined under the TR 93/11 fees received under subsection 25 (1) is considered as income in compliance with the ordinary concepts of the ITAA 1936 for professionals or experts whose income is assessable under accrual basis (Tan, Braithwaite and Reinhart 2016). From the given study, it is understood that Paul derived a fee income from the private lesson with the objective of providing lesson to his clients. This brings forward the query of professional fee earnings derived under subsection 25 (1) of the ITAA that must be determined in reference to the facts of the existing case of Pual with reference to the agreement entered into by Paul. From the scenario, it is understood that Paul derived a fee income for lessons imparted to one of his clients following five years of the lesson provided. Based on the appropriate construction associated with the agreement, a recoverable debt is established in such a manner where a professional debt person shall not be under obligation of taking a ctions before it becomes entitled for payment (James 2016). A fee shall be recoverable in the relevant sense given the time to pay has been approved. Citing the reference of Henderson v. FC of T(1970) income that is taxable based on the accrual basis is generated under the subsection 25 (1) of the ITAA when a recoverable debt is established where the taxpayer is not required to take any actions prior to they become entitled for payment (Pope, Rupert and Anderson 2016). In addition to this, a professional person on receiving fee income in advance for the purpose of work to which it is associated. If the agreement has been created amid the professional and the client, the fee income that is derived in the year of income during which the professional individual completes the work to which the fee income is associated either wholly or partly. From the current study of Paul it is understood that fee that is derived by him is concluded as the portion of income and will be included in the assessable income of Paul. As stated under the Taxation Rulings of TR 93/11 recoverable debt is created with a professional individual which does not requires bill to the client once the work is entirely or completely completed (Feld 2016). From the given situation, it is understood the fee received by Paul from Doreen would form the part of the assessable income. The fee received by Paul is considered as income in the income year and such income would be included in the assessable income since the receipt of fee would be regarded as the recoverable debt for the lesson imparted. In computing the assessable income of Paul receipt of $6,000 and $28,000 from the series of lesson imparted would form the part of the assessable income. With reference to the Barratt v. FC of T92 ATC the federal court of Australia has considered the statutory impediment in commencing the lawful proceedings for the recovery of the bad debt (Pope, Rupert and Anderson 2016). However, this does not put off the timing in which the fee income is generated under the subsection 25 (1) by the professional person whose earnings will be taken into the consideration for assessment under the accrual basis. Conclusion: On arriving at the conclusion, the existing study has considered the consequences of income tax derived by Paul in his business course. In accordance with the sub-section 25 (1) of the Income Tax Assessment Act 1936 will be considered as assessable and will be included in the assessable income. Reference List: Anderson, C., Dickfos, J. and Brown, C., 2016. The Australian Taxation Office-what role does it play in anti-phoenix activity?.INSOLVENCY LAW JOURNAL,24(2), pp.127-140. Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Blakelock, S. and King, P., 2017. Taxation law: The advance of ATO data matching.Proctor, The,37(6), p.18. Braithwaite, V. ed., 2017.Taxing democracy: Understanding tax avoidance and evasion. Routledge. Cao, L., Hosking, A., Kouparitsas, M., Mullaly, D., Rimmer, X., Shi, Q., Stark, W. and Wende, S., 2015. Understanding the economy-wide efficiency and incidence of major Australian taxes.Treasury WP,1. Feld, A., 2016. Federal Taxation of State Tax Credits. Fry, M., 2017. Australian taxation of offshore hubs: an examination of the law on the ability of Australia to tax economic activity in offshore hubs and the position of the Australian Taxation Office.The APPEA Journal,57(1), pp.49-63. James, K., 2016. The Australian Taxation Office perspective on work-related travel expense deductions for academics.International Journal of Critical Accounting,8(5-6), pp.345-362. Pope, T.R., Rupert, T.J. and Anderson, K.E., 2016.Pearson's Federal Taxation 2017 Comprehensive. Pearson. ROBIN, H., 2017.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Tan, L.M., Braithwaite, V. and Reinhart, M., 2016. Why do small business taxpayers stay with their practitioners? Trust, competence and aggressive advice.International Small Business Journal,34(3), pp.329-344. Taylor, G. and Richardson, G., 2013. The determinants of thinly capitalized tax avoidance structures: Evidence from Australian firms.Journal of International Accounting, Auditing and Taxation,22(1), pp.12-25. Vann, R.J., 2016. Hybrid Entities in Australia: Resource Capital Fund III LP Case. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2013.Australian Taxation Law Select: legislation and commentary. CCH Australia

Project Execution and Control for PMP Project- myassignmenthelp.com

Question: Discuss about theProject Execution and Control for PMP Project. Answer: Introduction While any project team desires to ensure that a project is completed as per the initial plan, sometimes changes may become necessary for the successful implementation of a project (Burke, 2013). This report explores the various aspects of project change management. Time, cost, and quality impacts of the change in the project and the techniques used to manage them. Time There are very few projects that are completed according to the initial plan. While change can be viewed as inevitable, Change control processes put in place can be the bridge between project success and failure. Each project has a specific duration upon which it should be completed in its desired form. Project changes such as widening the scope can lead to delays which can lead to a project being completed later than it was scheduled although this requires additional budget (Helgason,2011). On the other hand, changes aimed at reducing the scope of the project can lead to the completion of a project before its scheduled completion time. Project time can be managed through increasing the budget or reduction of project scope (Heldman,2013). Cost Cost is an important aspect of any project. Successful completion of a project can be defined based on the completion of a project within its initial budget. While each project has a finite budget, sometimes project changes may become a necessity. The impact of this is that it can affect a project either positively or negatively. Project changes focused on reducing the scope of a project can have a have a positive impact on the budget by minimizing it while changes aimed at increasing the scope can escalate the budget beyond the initial estimates(Snyder,2013).Project cost can be managed by maintaining the initial project scope or reducing it through the elimination of unnecessary activities. Quality Projects must meet certain deliverables that are usually established beforehand. A project is deemed to have been completed in the desired quality if it has met its various objectives within time and budget estimates. Project changes that increase the scope of a project without increasing projects budget, time or both can lead to the completion of a project whose quality is below the intended quality (Blomquist,2010) Quality, time and cost of a project can also be managed through continuous monitoring by the project team. Options to satisfy the change request and any associated risks for each change Project change requests occur when an alteration or an additional deliverable is required by the client of the project. Several options can be used to satisfy change request for various projects. Filling of change request form This is the first step in the change request. The client fills a change request form in which they state the actual request, the reason for the request including negative impacts of not undertaking the request, expected outcome from the request expected completion date and expected value which is a justification of why the request is needed (Wysocki,2012). Submission and review of the request form After the documentation, the change request form should be submitted to the project team for review in which the team analyses the possible impacts of the requested change for decision making (Shenhar Dvir,2007). Definition of option and creation of response document After the request form has been reviewed, options should then be created by the project team. The team should include in their response the proposed solution, proposed timeline, impact of the change to the project and a timeframe for the client to respond to the proposed time and cost impact and the proposed solution (Ika, 2009). Final Decision and Approval The client should the make a final decision within the timelines set by the project team. The decision is then approved by the project team Associated risks Project scope, time and budget changes are associated with risks such as the abandonment of a project, unavailability of adequate of resources failure of the project to deliver expected results and resistance of the project. Other risks include impacts on suppliers and customers, the decline of the morale of the project team and possible stress and confusion (Meredith Mantel Jr,2011) Explanation of scope creep, examples and tools and techniques that can be used to manage scope creep Scope creep is used to refer to the continuous and uncontrolled changes in the project scope usually after the beginning of a project caused mainly by lack of proper definition, control, and documentation of project scope (Kendra Taplin, 2014). For example, scope creep can be said to have occurred where a project that began with two or three features end up having ten features. Major causes of scope creep are internal miscommunication and disagreements between the project team as well as a change of project requirements by project stakeholders. Scope creep also called feature creep; requirement creep, kitchen sink syndrome or function creep (Project Management Institute, 2013). One of the worst examples is the Denver International Airport Baggage handling system which involved the change of the project scope to include additional features barely two years to the launch of the project. Scope creep resulted in the absolute failure of the project. The following techniques can be used t o manage scope creep Clear definition and documentation of project scope Since one of the main causes of scope creep is lack of a defined project scope having a well-defined work scope can help in avoiding scope creep. This should be well written explained and made available to all project parties so that there is an overall understanding of what should be included and what should not be included in the scope (Snyder,2013). Setting up of change control processes It is not quite possible to entirely implement a project in its original form due to the inevitability of changes. This, therefore, calls for an establishment of change control processes which entail suggestion of the desired change, reviewing of the suggestion which is then followed by approval or rejection. If approved, the change is incorporated into the project plan .This technique ensures that change is controlled and does not merely happen without the awareness of the project team (Heldman,2013). References Blomquist, T., Hllgren, M., Nilsson, A., Sderholm, A. (2010). Project?as?practice: In search of project management research that matters. Project Management Journal, 41(1), 5-16. Burke, R. (2013). Project management: planning and control techniques. New Jersey, USA. Heldman, K. (2013). PMP Project Management Professional Exam Study Guide (7th ed.). Indianapolis, IN: Wiley Helgason, V. (2011). Project scope management. Ika, L. A. (2009). Project success as a topic in project management journals. Project Management Journal, 40(4), 6-19. Kendra, K., Taplin, L. J. (2014). Project success: A cultural framework. Project management journal, 35(1), 30-45. Meredith, J. R., Mantel Jr, S. J. (2011). Project management: a managerial approach. John Wiley Sons. Project Management Institute. (2013). A guide to the project management body of knowledge (PMBOK Guide)(5th ed.). Newtown Square, Pennsylvania: Project Management Institute. Shenhar, A. J., Dvir, D. (2007). Project management research-the challenge and opportunity. Project management journal, 38(2), 93. Snyder, C. S. (2013). A project managers book of forms: A companion to the PMBOK guide (2nd ed.). Indianapolis, IN: Wiley. Wysocki, R. K. (2012). Effective Project Management: Traditional, Agile, Extreme (6th ed.). Indianapolis, IN: Wiley.

persus Essay Example

persus Essay Mythology was the way that the Greek and Romans explained the unexplainable.Perseus is a legend in Greek mythology for his great roll in the beheading of the impious medusa. The great tail of Perseus begins 2 generations before he was born.It started when his grandfather Acrisius, king of Argos a Greek isle.Acrisius had a daughter named Danae who was locked in an all bronze house because Acrisius went to the oracle asking if he would ever be a grandfather to a boy, they replied yes and replied that his daughters son would kill him.One day when Danae was sitting under the skylight gold started to fall from the sky.She knew that the great god named Zues had come down and impregnated her.A couple of years went by and Persues was walking around the bronze house when he bumped into Acrisius.Acrisius was enraged and demanded to know whom the child belonged to.Danae replied strongly Zues.Acrisius dares not to kill him for the reason that Zues would come and destroy everything.Acrisius had n o choice but to put them both into a box and send it to sea. A fisherman by the name of Dictys discovered the chest on the island of Seriphus.Dictys, was brother to the king of Seriphus, his name was Polydectes.While Danae was living in Dictyss house Polydectes fell in love with her.Polydectes asked for Danaes hand in marriage but she refused.In an act to make Danae jealous Polydectes asked Hippodeia, one of the daughters of king Oenomaus of Pisa.Polydectes arranged a banquet and invited Perseus.Their Polydectes said that he would rather have the head of one of the Gorgons head.By the end of the banquet Perseus announced that he would go off and cut off the head of one of the Gorgons named Medusa. All though he was greatly overmatched by the great medusa he had a little help from gods and goddesses.He had Hermes, which gave him a magical wallet, winged sandles and a powerful sword.

A Sample Global Regents Essay Could Help Your High School History Paper

A Sample Global Regents Essay Could Help Your High School History PaperIn a sample global regents thematic essay, the topic includes the ongoing conflicts in the Middle East and several other geographic locations around the world. On the page you will see a large scale map of the world with various geographic locations, including locations that have been the sites of military action in the past.The map you see on the page represents the Great War, which took place in various locations, such as the Russian Civil War and World War I. The essay will use a WWI themed sample global regents essay to show readers how different locations would react to a major conflict or another major battle. The United States is not the only nation that are involved in world wars, but many other nations are mentioned throughout the essay.In World War I, Germany and Austria-Hungary were involved in a war that is now referred to as the First World War. They were able to capture much of what is now the modern day Ukraine, part of today's Poland, and part of today's Belarus. Today, Ukraine is still the largest country in Eastern Europe, and Belarus is still one of the more prosperous countries in the former Soviet Union. These locations are also the site of battles that happened during World War I.World War II is also an important point of reference for a sample global regents essay. Many people today know that the United States was involved in World War II, and it was in that war that the United States was defeated by the allies. There are five regions that are being used in a World War II themed sample global regents essay.A map of Europe is shown with the United States and all of the Allied nations in the bottom-left portion of the map. The Battle of Britain took place in this region of Europe in September 1940 and is one of the most famous battles of the Second World War. Many people recognize the islands of the United Kingdom from the movie 'Avatar' and the Lord of the Rings.The Asi a region is also being discussed in a World War II themed sample global regents essay. Some of the European nations are covered in an essay about the Pacific, while other areas of the world are covered in an essay about the battle of Midway. Japan is also mentioned in a short essay about the Pacific in this sample global regents essay.A map of the Western Hemisphere is also shown in a World War World styled sample global regents essay. It shows locations in Central America and South America that were occupied by the United States during the war. South America is covered with an essay about the battles in the Gulf War, and Central America is featured with an essay about the Battle of Iwo Jima.World War I and World War II have a great influence on many of the current topics that are being discussed today, including global warming. People from both of these periods of time can be included in a World War themed sample global regents essay. Many people will learn about World War II from their high school history class, to get their minds set about the war will help them prepare for world history tests.

Revolution Essays - Libertarian Theory, Liberty, Free Essays

Revolution Essays - Libertarian Theory, Liberty, Free Essays Revolution American Revolutions ?What people values as a nation Criticizing a government?s movements or decisions without receiving any punishments, going to school for better education, opening your own business to make your own profits, having a gun, or worshiping your own god are all values that we can have as a nation, called freedom. However, freedom doesn?t come from god or nature itself, but like any other progressive concept and ideals, it comes from revolutions. Therefore, America, one of the most freedom nations in the world, also earned the value of liberty through many reforms, especially the two known as, the changing in understanding of government from the Founding?s led by President Franklin D. Roosevelt and President Lyndon B. Johnson, who also switched the relationship between states and national government. The founding of national government contents several ideals, including individual liberty as a state of liberty, the limitation of constitutional government, and common laws or the rule of laws. Individual liberty is the core of other founding ideals. It contents basic values and rights that as a member of nation should have such as the right to live and to do what he/she wants as long they don?t harm his/herself and other people?s liberty and rights around, according to John Locke, Second treaties of government, 6. ?though man in that state have an uncontroulable liberty to dispose of his person or possessions, yet he has not liberty to destroy himself, or so much as any creature in his possession, but where some nobler use than its bare preservation calls for it. The state of nature has a law of nature to govern it, which obliges every one: and reason, which is that law, teaches all mankind, who will but consult it, that being all equal and independent, no one ought to harm another in his life, health, liberty, or possessions?. Moreover, to strengthen the ideal and make it fits to the real world, John Locke also stated that each man has a right to punish criminals or execute offenders, who violate liberty of people around. ?one man comes by a power over another; but yet no absolute or arbitrary power, to use a criminal, when he has got him in his hands, according to the passionate heats, or boundless extravagancy of his own will; but only to retribute to him, so far as calm reason and conscience dictate, what is proportionate to his transgression, which is so much as may serve for reparation and restraint: for these two are the only reasons, why one man may lawfully do harm to another, which is that we call punishment?. Or ?every man hath a right to punish the offender, and be executioner of the law of nature?.?. Nevertheless, if people can punish criminals as an act of liberty protection, they also violate the criminal?s liberty as they are still living in t he same ideal of freedom. In the other hand, there are no any different from punishers and offenders. Thus, the ideal of making law was born in order to make the differences. ?The natural liberty of man is to be free from any superior power on earth, and not to be under the will or legislative authority of man; but only to have the law of nature for his rule.?Locke, Second Treatise, sec. 22. Once again, to protect people freedom from the power of making laws and law itself, we claim for another ideal known as a limited government, which experienced from the system of France?s government system.? Under the ancient monarchy the king was the sole author of the laws; and below the power of the sovereign certain vestiges of provincial institutions, half destroyed, were still distinguishable. These provincial institutions were incoherent, ill arranged, and frequently absurd?. Tocqueville, Democracy in America. The idea divides the power to govern people into many branches in order to balance the power and avoid absolute power from any person. ?WHERE the legislative and executive power are in distinct hands, (as they are in all moderated monarchies, and well-framed governments) there the good of the society requires, that several things should be left to the discretion of him that has the executive power: for the legislators not being able to foresee,

Essay Example | Topics and Well Written Essays - 1500 words - 21

Essay Example It might not help in generating additional revenues in the short-run. But, it can enhance employee productivity in the long-run through maintaining a healthy relation with them and becoming responsible for their personal well-being. Again, through maintaining a good customer relation, the company can create a positive image in the society that will definitely help it in winning customer loyalty. Moreover, a good image can help a company in preventing implementations of government regulations on its activities that are sometimes known to be a consequence of popular public demands. This paper however, concentrates upon corporate social responsibilities, i.e., a corporate house’s concern towards environmental sustainability and climate changes and the strategies that a corporate should adopt to protect them (Social Responsibility and Organizational Ethics, 2001). Environmental sustainability implies the measures that an organisation can take for the purpose of environmental protection and thus social welfare. It becomes a very important aspect of corporate responsibility since the well-being of the entire population as well as the future generation depends on it. Some important terminology being used in this paper while discussing the strategies that a company should ideally undertake for environmental protection and making room for climate changes are – Natural Resources – these are resources that are found in nature and are not necessary to be created artificially. Natural Resources can be of two types – exhaustible and inexhaustible. The former ones are those that cannot be restored once they are spent and hence need to be used with much care and concern. On the other hand, inexhaustible resources are those that could be restored and thus do not have a diminishing stock. So, it becomes an important corporate responsibility to protect these exhaustible natural resources and make as little use as possible of them, since everything in our nature

Future management Essay Example | Topics and Well Written Essays - 3000 words

Future management - Essay Example The sole intention of a business is to satisfy the needs of the customers and generate profit for itself. However, one can question the apparent theoretical simplicity of the process. The answer is obvious ‘no’ in terms of simplicity because the simple process of providing goods and services to the customers for generating revenue passes through various complex stages to achieve the goals and fulfil its objectives. There are several business risks, but simultaneously, there are opportunities as well. Hence, to mitigate the risks and capitalize on the opportunities, a company need to have predefined strategies or plans (Gibson and Barsade, 2003). The notion of strategy has been borrowed from the military and adapted for the use in business. In business, as in the military activities, a strategy bridges the gap between objectives of the company and tactics. Hence, it can be stated that tactics and strategy together, closes the gap between the objectives of the firm and the means of achieving it. However, the question which arises in this context is: why does a business require a strategy to operate in the market place? There are several reasons, but one of them is the changing dynamics of the marketplace. The changes in market place occur due to shifts in the external business environment such as, consumer trends, political landscape, new government regulation or a technological change. According to eminent scholars and practitioners, the business environment is always dynamic in nature and undergoes radical shifts with time (Iivari, 2005). With the great global redistribution of social and economic power, it is expected to continue over the next few decades. Moreover, due to the changes in other business factors such as, the environmental factors, political factors, economical factors, legal factors, social factors and technological factors, companies are compelled to bring changes into their system of operation in order to comply with the external environment (Janicijevic, 2012). Despite several attempts to manage the business environment by devising strategies, the attempts have been futile and it also practically seems impossible for a company to manage the business environment (Jones, 2004). This is because a certain amount of change in one of the factors leads to a drastic amount of change in other factors, due to high interconnectivity. Figure 1 (Source: Newagepublishers, 2010) According to eminent scholars such as Schawalby (2005), companies will face a hard time in the future because of the involved uncertainties. The author had also mentioned that due to the increasing intensity of competition within the industries, a company is bound to face complexities. However, the level of complexities faced by the companies will depend upon their ability to adjust themselves in the changing marketplace. An organization has to deal with changes on a daily basis as people usually do with their lives. Change is therefore regarded a s inherent in the contemporary organizations and its management is not only critical, but also at the crux of organizational development (OD). A business always has two sets of objectives namely, short term objective and long term objective. The short term objectives generally deal with the achievement of short term goals. When it comes to the formulation and achievement of long term goals, the dependence on the external envi

Information About Strategic Teaching, Strategic Learning and Thinking Skills Essay Example for Free

Information About Strategic Teaching, Strategic Learning and Thinking Skills Essay Teachers, whether brand new to the classroom, or veterans of many years of service, are always looking for ways to make what they do more effective and more efficient. That even goes for students in teacher preparation programs, as well it should. Efficiency is a measure of what is obtained (results) in relation to what was expended (resources). Effectiveness is a bit more elusive. To be sure, effectiveness in anything, including teaching, can be difficult to describe and to measure. The following is a discussion about some fundamental principles that may lead to actual improvement of instruction. Please read on. In order to use any instructional technique effectively, anyone who teaches must, of necessity, understand the fundamental principles and assumptions upon which the specific technique is based. There is certainly no shortage of descriptions or labels for activities that may be classified as pertaining to instruction. From the ever-popular lecture method to complex student-teacher, student-student interactions, instruction encompasses a broad range of teacher behaviors. At one end (the lecture method) the teacher is an imparter of information, and the students are the intended recipients of the information the teacher imparts. At the other end of the range of teacher behaviors are methods in which teachers interact with students in vastly more complex ways. Most researchers and experts in the field are in agreement that the most permanent and meaningful learning takes place at this end of the range. Strategic teaching, and, concomitantly, strategic learning are techniques in which significant student-teacher interaction and resultant learning and thinking are at the high end of the scale. To learn strategic teaching techniques, and to foster the ability of students to engage in strategic learning, it is important to define some terms. In fact, one of the principles of strategic teaching is to define terms. Below are terms that are relevant to this process. Strategic teaching describes instructional processes that focus directly on fostering student thinking, but goes well beyond that. Strategic teaching and strategic learning are inexorably linked. A strategic teacher has an understanding of the variables of instruction and is aware of the cognitive requirements of learning. In such an awareness, comes a sense of timing and a style of management. The strategic teacher is one who: 1. s a thinker and decision maker; 2. possesses a rich knowledge base; 3. is a modeler and a mediator of instruction. Variables of instruction refer to those factors that strategic teachers consider in order to develop instruction. These variables, as the name implies, change, and therefore the teacher must be aware of the nature of change as well as the actual variables themselves. These variables are: 1. characteristics of the learner; 2. material to be learned (curriculum content); 3. the criterial task (the goals and outcomes the teacher and learner designate); 4. earning strategies (goal directed activities in which learners engage). In teaching content at the elementary, middle, or secondary level, the strategic teacher helps guide instruction by focusing on learning strategies that foster thinking skills in relation to the content. In connecting new information to what a student already knows, learning becomes more meaningful, and not simply retained for test-taking purposes. There are numerous strategies that teachers can develop that accomplish this purpose. To give one information is not difficult, but to help one be able to develop the tools to both know what information is relevant and the means to acquire it, is perhaps the most important function of any social studies teacher. There are numerous techniques for engaging students in thinking about content. Besides thinking skills, there are such practical matters as how best to present a lesson on weather, teaching map and globe skills, helping students work together in groups, how to question effectively, and how to answer student questions. The first and foremost criterion is that the teacher thoroughly know the content, the second criterion is that the teacher have a set of rules for classroom management that are understood and implemented, and the third criterion is that the teacher have the resourcefulness and knowledge to rehearse unfamiliar techniques, and more importantly, have the capacity to adjust any lesson plan to maintain academic focus. Many of these tasks are learned on-the-job. Nothing you can learn in any course is more valuable than learning what to do when you dont know what to do. When you can do that, you are well on your way to becoming a great teacher. Strategic Learning Strategic learning is, in effect, a highly probable outcome of effective strategic teaching. Reduced to its essentials, strategic learning is learning in which students construct their own meanings, and in the process, become aware of their own thinking. The link between teaching, thinking, and learning is critical. As a teacher, if you are not causing your students to think about what you are presenting, discussing, demonstrating, mediating, guiding, or directing, then you are not doing an effective job. You must be more than a dispenser of information. You must create conditions and an environment that encourages thinking, deepens and broadens it, and which causes students to become aware of how they think. The process of thinking about how we think is referred to as metacognition. In helping students create knowledge, it is useful to think of knowledge as occupying space that can be thought of as a pyramid. At the bottom of the pyramid is declarative knowledge, or knowledge of what is. Declarative knowledge is akin to awareness. One step up on the pyramid is procedural knowledge, or knowledge of how something works, or functions. At the top of the pyramid is conditional knowledge, or knowledge of when or why a particular procedure will work. Conditional knowledge is closely related to the predictive function of knowledge. When students develop a broad and deep system of conditional knowledge, they are able to predict more accurately, solve problems more efficiently, and in a sense, are more free because they can identify and articulate more options from which to choose. Strategic learning is a valuable system to help your students develop conditional knowledge. Content Connections The creation of knowledge is, in the most practical and profound sense, a primary and direct result of learning. As teachers, we must strive to assist our students to develop intellectual tools by which they can create knowledge. Any knowledge, once created, becomes a part of a larger system that enhances learning and is capable of integrating and accommodating new information with greater efficiency and reliability. Each person creates knowledge in similar, yet uniquely distinct ways. Connecting information provided or described by others in novel and personal ways is a key to learning and developing knowledge. The more one knows, the more one can know. The idea of content links or connections is not exactly new, but offers some unique opportunities to chart your own course, learn, and add to your knowledge system. Enter the idea of Constructivism. Constructivism is a philosophy as well as a psychology of education. Constructivism is about how knowledge is created.