Auditing Reflection - 1208 Words

INTRODUCTION This report consists of 5 reflections related to auditing standards and each case was extracted from internet sources. The purpose of this report is to reflect and understand each case. REFLECTIONS First reflection is on China sky case for its non-compliances with SGX. Next is the case on corporate governance where new rules were proposed to improve risk management and risk control. Third will be the extracted information of executives’ compensation in Australian companies. Then, the forth reflection is talking about the famous McKesson Robbins scandal. Lastly, it was a reflection on China Shenghuo Pharmaceutical Holdings,Inc, a trade receivables fraud was detected by Cohen Milstein.†¦show more content†¦Hence, auditors will reduce reliance on substantive tests of transactions and account balances. 5 REFLECTION 4 a) The McKesson Robbins scandal was one of the famous financial frauds of the 20th century. In 1925, the company McKesson Robbins was taken over by Philip Musica in 1925 whose assumed name F. Donald Coster, to conceal his criminal record and true identity. He used his bootlegging profits from his another company Adelphi Pharmaceutical Manufacturing, to buy over McKesson Robbins and he was successful in expanding the company. With 2 brothers in-charge of McKesson Robbins shipping department and assistant treasurer, and the other brother placed outside the company, they have generated bogus sales documentation. Despite the success, the bogus sales were then discovered by its treasurer. The Securities and Exchange Commission opened an investigation and Musica committed suicide before he was arrested. b) The company had a fictitious asset of 19milion, which consists of inventories, accounts receivable, and cash. This was largely due: i) Inadequate procedures in performing bank reconciliation of significant accounts like inventories. ii) Management override of controls iii) There was little or no segregation of duties within a significant account. iv) Ineffective designed internal control over the preparation of financial statements being audited. v) Those charged with governance was unable toShow MoreRelatedThe Sarbanes Oxley Act ( Sox )1526 Words   |  7 PagesUniversity â€Æ' Introduction The Sarbanes-Oxley Act (SOX) of 2002 was implemented to deter fraudulent activities amongst companies by monitoring and auditing financial activities as well as set up internal controls to aid in the safeguard of company funds and investor’s interest. SOX also regulates the non-audit tax services (NATS) that can be performed by an auditing firm. SOX was passed by Congress in 2002 in an attempt to address the unethical behaviors of corporate firms such as Enron, WorldCom, SunbeamRead MoreAuditors And The International Financial Reporting Standards1703 Words   |  7 Pagesof the financial statements. Audit controversy leads to waste of time, increase in agency cost and interferes with the firms public image. Therefore, it’s in the best interest of the shareholders to defend the name of the firm by addressing the auditing controversy in the firm. In addition, it’s in the best interest of shareholders for the company to resolve its disputes quickly, inexpensively with reduced risk so that the firm can do better in the future. Alternative dispute resolving mechanismsRead MoreJob Description Of An Accounting System885 Words   |  4 PagesSystems Auditor examines accounting records and management systems to assess their efficiency and determine whether they are working as expected or not. The role of an Accounting Systems Auditor entails meeting auditees to cultivate a good set-up for auditing and to help them understand business processes. They collect information and documents from staff and clients and research on how to implement the best systems for the company. They also research and document the efficiency of risk management systemsRead MoreIntern At The Largest Cpa Firm1550 Words   |  7 PagesAlicia Sowinski Internship Reflection This past summer, I had the opportunity to intern at the largest CPA firm in Buffalo, Freed Maxick, CPAs. It was an intense six-week program that exposed me to a variety of work in departments such as tax, audit, EAS, consulting, and healthcare. At Freed Maxick, they wanted the internship to parallel the experience their first-year staff accountants have. We were treated as full-time employees as we had our own cubicles, worked forty-hour weeks, and wereRead MoreCommunication For The Field Of Accounting1122 Words   |  5 Pagesimportant role in accounting, which unfortunately is forgotten about. Graduates from colleges, who are seeking employment from accounting firms, only focus on understanding the technical skills of accounting. An entry level job for these graduates is auditing. Auditors analyze financial statements of a company and then provide solutions to the company’s financial issues. In order to successfully communicate in the field of accounting, auditors must be proficient in oral and written skills. In an articleRead MoreAudit Report On The Accounting Position Of An Area That Is Complex And Requires Auditor Judgment761 Words   |  4 Pages financial reporting also affects material misstatement. In essence the severity of deficiencies identified in internal control also infers material flaw which applies to materiality which has a direct reflection on provisional and annual financial statement. Additionally, while providing auditing services auditors are required to place emphasis on detecting dificiencies thus, in order to efficiently report internal control deficiencies, auditors are required to exercise judgment (Newton, PersellinRead MoreA Day in the Life of Brent Dorsey Essay799 Words   |  4 Pagestime Pro: â€Å"Eating time† will mean a lot of extra â€Å"off-line† work for Brent, but he will come in under budget and he may be as a true asset to the company. Con: â€Å"Eating time† will create inaccurate and tighter budgets in the future and a poor reflection of the actual cost of doing an audit. This may result in poor decisions at higher levels of management, especially if management is unaware of the time being eaten. * Do the job diligently but do it right and record how long it takes regardlessRead MoreHow Does Internal Auditing Maintain Its Independence and Objectivity2190 Words   |  9 PagesTable of Contents I. Introduction II. The purpose of internal auditing III. Profession guidance on independence and objectivity IV. Consulting services: a challenge to audit independence? V. Independence vs. Objectivity VI. Conclusion VII. Bibliography I. Introduction ‘The internal auditor occupies a unique position he or she is employed by the management but is also expected to review the conduct of management which can create significant tension since the internal auditors independenceRead MoreAuditors Concern on Business Risks1901 Words   |  8 Pagesdrawn preferably from non-executive directors, which provides an invaluable independent liaison between the Board and auditors, thus strengthening auditor’s position and improving communication. 2.0 Definitions 2.1 Auditee Is the course of auditing refers to all executives directors under chief executive officer who have been entrusted by the owners to run the entity on their behalf. They are responsible for day to day operationof the entity and infant they are the ones who are being auditedRead MoreBig Data Has Changed Our Lives3483 Words   |  14 Pagesfar more strongly as compared to any other thing. Therefore the important question is what does the actual auditing look like in this big data world? The answer to this question is very simple but different indeed. The quantity of data available to companies and as per the production, replacement of the paper trails with the records of IT and cloud storage is affecting the process of auditing but on the same side, big data is bringing them all together at the same time. This is the reason why today

Theogony And The Biblical Book Of Genesis, Hesiod And Genesis

At first glance, the story of how it all began in Hesiod’s Theogony, and in the Biblical book of Genesis reveals certain similarities that I picked up on. Hesiod and Genesis share the same order of events: mankind exists in alongside heavenly beings in utopia where there is just; a woman is introduced into this utopian world; the actions of the woman produces the loss of before said utopia. This pattern is used by both works of literature to better explain the presence of problems such as chaos and turmoil in human existence, and both Hesiod and Genesis credit the first woman with these problems. In a journal article Published by The Johns Hopkins University Press, the author declares that â€Å"It is especially striking that the biblical†¦show more content†¦(Genesis 3.16) But despite these similarities, Eve and Pandora are characteristically different. Unlike Pandora, Eve is not naturally evil. She was created from one of Adams’ ribs, making Eve of the same material and nature as her husband. Pandora, conversely, is basically different from man. I figured this because Hesiod does not give a significant story of how man came to be in these sections, but Pandora’s attributes from the gods, including both her beauty and her deceitfulness, marks her as a separate individual. However, Eve is meant to be a companion for Adam, to say that Pandora was a gift is plainly ironic. This inconsistency is at the difference between the women. Pandora is a punishment for man. Theogony exposes this, by calling her evil for man or through the instance with the jar, which is an indicator of her deceitful nature. Neither work specifies if Pandora actually undergoes suffering alongside man. Eve, however, is a victim of her actions as much as Adam is, and the se two suffer together, if not wholly in the same way. Despite their inherent differences, I do believe they are similar in how they are portrayed as the â€Å"less significant† sex. Despite Eve being created from Adam, she was not created of an entirely new framework such as Adam, as if she was not important enough to do so. Both Pandora and Eve were created secondly-bothShow MoreRelatedCompare and Contrast the Biblical Creation Myths with Other Creation Myths from Greece and the Ancient Near Eas2116 Words   |  9 PagesCompare and contrast the Biblical creation myths with other creation myths from Greece and the Ancient Near East. This essay will compare and contrast the Biblical creation myths with other creation myths from Greece and the Ancient Near East. It will first discuss the initial creation of the universe followed by the creation of mankind and finally the recreation of man whilst drawing parallels to Sumerian and Babylonian texts, The Old Testament and Hesiods Theogony. In paying particular attentionRead MoreComparing Roman And Greek Mythology1354 Words   |  6 Pagesessential part of Greek culture. Acknowledged as national epics, the Iliad and the Odyssey were taught in schools by the fifth century B.C.E. By the sixth century B.C.E., the Theogony of Hesiod, the explanation of the conception of the universe and the generations of the gods, was to the Greeks as the biblical book of Genesis was to Jews, Christians, and Muslims. Another example of the vast influence these myths had on Greek culture is the Greek temples. They were adorned with intricate friezes thatRead More Beowulf and Grettirs Saga Essay3715 Words   |  15 PagesSaga in the 14th century. Chickering asserts Grettirs Saga and Beowulf, go back independently to a common original (254), and are not evolutionary partners. The plot outlined above illustrates the many close parallels of books 64 to 67 of Grettirs Saga and the first book of Beowulf. However, the underlying religious tenor shifts significantly from work to work. Grettirs Saga immediately identifies itself as a Christian tale through the introduction of a priest who, after becoming the strangers

Marketing Management Global Marketing and Advertising

Question: Discuss about theMarketing Managementfor Global Marketing and Advertising. Answer: Corporate Objectives The corporate objectives are one of the most important foundations which are the first step towards the creation of organizational strategy (Tricker, 2015). There should be two components in a corporate objective such as the identification of the customers and the core competency of the company. There should also be inclusion of the unique symbols and philosophies associated with the company. The corporate objective is concerned with the formulation of realistic goal as well as well-defined strategy which has major influence on the strategic decisions of the company (Tricker, 2015). There is also a time frame involved in the corporate objectives. The corporate objective would lead to greater performance and business results. The company selected for the purpose of the study is Coca Cola. The corporate objectives for the company are to be globally known as a business unit which conducts its business in a responsible and ethical manner (Coca-cola.com, 2016). This process of business execution would lead the company to witness sustainable growth. The company strives to refresh the world so that there are moments of happiness and optimism (Coca-cola.com, 2016). This is also reflected in their unique advertisements which are attractive to the target audience. Marketing Orientation There are different marketing concepts which are applicable for the organizations. The marketing concept, production concept and the selling concept are some of the important tasks in the marketing domain. The marketing concept identifies the wants or needs of the identified target market and the delivery of better value than the customers (Hollensen, 2015). This concept focuses on the pull strategy which ensures that the companies need to make a strong brand so that the customers are attracted to them. The production concept focuses on preference of the customers on the products that are inexpensive and widely available in the market (Slater, 2015). This concept is more inclined to the operations segment. The selling concept believes in the fact that the consumers would make purchases only if the concerned organization engages in aggressive promotion or the sales of the products (Tadajewski Jones, 2012). The marketing concept is being used by Coca Cola for greater promotion of their products. The target market of Coca Cola is based on the young generation as they are synonymous with the energy and youth nature of the brand (De Mooij, 2013). The brand also considers the older population as the co-target market. The company has formulated market positioning strategies and make sure that their products are widely available to the public (De Mooij, 2013). The distribution network has been strengthened by the company. They have made available sufficient freezers as well as coolers in the market, which implies that they provide sufficient infrastructure so that their products reach the customers easily. Coca Cola has also formulated local marketing strategies that cater to a wide range of target audience (De Mooij, 2013). They have focused on their product attributes such as taste, packaging, bottle sizes and others so that they gain competitive advantage. Coca Cola also engages in extensi ve promotional strategies which helps the company to increase the brand visibility. Core Marketing Strategy Coca Cola believes in the responsible marketing policy in which there are four principles such as choice, balance, honesty and exclusion of children (under 12 years of age) from their marketing campaigns (Coca-cola.com, 2016). The company uses independent auditors to check the compliance of the company principles with their corporate objectives. Coca Cola uses content marketing as their core marketing strategy (Coca-cola.com, 2016). The company uses content as the foundation of their marketing strategies. The innovative advertisements help the company to engage with the customers and connect with them on regular basis (Coca-cola.com, 2016). This is a new concept of the company and has been laid down in the new marketing campaign Content 2020 (Coca-cola.com, 2016). Both these strategies are included in the core marketing strategy of the company. There are both strengths and weakness of the current marketing strategy of the company. The responsible marketing strategy is beneficial for the company as it would help in strengthening the brand image of the company. This strategy excludes the children below 12 years of age which would create a good impression on the parents, who want to make the correct dietary changes in their children (Coca-cola.com, 2016). The weakness of this strategy is that there is limited scope for expansion of the marketing concepts. The content marketing is beneficial since it deals with unique methods of storytelling which conveys the message of the brand to the customers. The responsible marketing would help the company to perform the business in an ethical manner as well as responsible manner. The content marketing is intended for having sustainable growth for the company. References Coca-Cola Global: Soft Drinks Beverage Products. (2016).Coca-cola.com. Retrieved 25 November 2016, from https://www.coca-cola.com De Mooij, M. (2013).Global marketing and advertising: Understanding cultural paradoxes. Sage Publications. Hollensen, S. (2015).Marketing management: A relationship approach. Pearson Education. Slater, S. P. (2015). The Tasks of Strategic Market Management: The Role of Marketing. InProceedings of the 1989 Academy of Marketing Science (AMS) Annual Conference(pp. 667-667). Springer International Publishing. Tadajewski, M., Jones, D. B. (2012). Scientific marketing management and the emergence of the ethical marketing concept.Journal of Marketing Management,28(1-2), 37-61. Tricker, B. (2015).Corporate governance: Principles, policies, and practices. Oxford University Press, USA.

Medication for Foster Children

Introduction Under the foster care system, many children and teenagers in the United States have been adopted and have been successful in gaining a permanent home. However, this process is not as smooth as it might sound since there are children who live with several families before finally getting a permanent home. Consequently, due to different backgrounds, lifestyles, and culture, some of these children find it difficult to cope with their new families.Advertising We will write a custom essay sample on Medication for Foster Children specifically for you for only $16.05 $11/page Learn More As a result, they experience physical and psychological stress that might result in the development of adverse behaviors that affect them and the individuals around them. To overcome this problem, psychiatrists have been using psychiatric drugs to suppress and cure disorders such as attention deficit hyperactivity disorder (ADHD), schizophrenia, and bipolar disorder. This has greatly increased the use of psychiatric drugs on children and adolescents since the 1990s (Vitielo and Jensen, 1997). Safety of Psychiatric Drugs According to Eig (2012), medication is an effective measure of treating psychiatric problems in children and teenagers. However, there are parents who are worried about the long-term effects that psychiatric drugs have on their. Under normal circumstances, only qualified physicians have the mandate to of prescribing antipsychotic. Moreover, such physicians should have the experience of dealing with mental illness in children and adolescents. Administration of these drugs should only be done after precise diagnosis have been made. This enables psychiatrists to determine the type of treatment that a patient might require. As a result, a psychiatrist will be in a position of developing a comprehensive treatment plan for the patient. At this point, a psychiatrist might decide to administer antipsychotic drugs to control and cure the condition that a patient is suffering from. It is the duty of psychiatrists to explain why they have administered antipsychotic drugs to their patients. Consequently, psychiatrists should inform their patients about the possible effects that the drugs might have on them. Different medications have different side effects. Some of these side effects are mild while others are severe. Therefore, to ensure that the administration of antipsychotic drugs achieves the desired goals, psychiatrists should always be in close contact with their patients. Consequently, parents should avoid switching from one psychiatrist to another. If antipsychotic drugs are administered in this manner, there are high chances that their effects will be beneficial to patients. However, if unqualified physicians administer these drugs without proper diagnosis, their effects might be detrimental to the health of the patients. Most importantly, it is advised that the administration of antipsychotic drugs should be supplemented by alternative modes of treatment such as psychological therapy.Advertising Looking for essay on health medicine? Let's see if we can help you! Get your first paper with 15% OFF Learn More Over Prescription of Antipsychotic Drugs Prior to the 1990s, a small proportion of children and teenagers were under the prescription of antipsychotic drugs (Szalavitz, 2012). However, this trend has changed since the numbers of children under prescribed antipsychotic drugs keeps on increasing. Despite this trend, many psychiatrists have admitted that there are physicians who overprescribe these drugs to children. All the children who were featured in the video were under more than one antipsychotic drug at any given time. For instance, when Mark met his father, he was using over five different antipsychotic drugs. His father later learned that he had been prescribed with over 26 different antipsychotic drugs in his life. These drugs had adverse effects on his physical and mental health since most of these drugs are administered without proper diagnosis. For instance, after being diagnosed with bipolar disorder, Mark was administered with five different antipsychotic drugs. However, it was later found that he was suffering from ADHD, a condition that only required one drug for treatment. It is through such negligence that antipsychotic drugs are prescribed to children when they might actually not need them. Who is Responsible? Due to negligence, physicians tend to prescribe antipsychotic drugs without proper diagnosis. Most physicians view the alternatives to antipsychotic drugs as energy and time consuming. Therefore, prescribing antipsychotic drugs not only eases their work but also ensures that they have more time to attend to other patients hence earning more money. Pharmaceutical companies on the other hand have launched marketing campaigns that have led to the successful introduction of second-generation drugs called atypical antipsychotics that are sold off the label in the market (PBS Video, n.d.). Once in the market, physicians can use these drugs to treat various mental illnesses such as bipolar disorder, schizophrenia, and ADHD. In 2009, the sale of these drugs earned pharmaceutical companies over $2 billion in revenue. Thus, over prescription on this ground is profit driven. Alternative Treatments Other than drugs, there are alternative treatments that can be used to control and cure mental illness in children and adolescents. Cognitive mental therapy, psychotherapy, and parent training are some of the alternatives that can be used to treat mental illness in children and adolescents (Vitielo and Jensen, 1997). Physicians are aware of these alternatives but because they are time consuming and do not earn physicians a lot of money, they are always avoided. This trend explains the increased consumption of antipsychotic drugs by children and teenagers in the United States.Advertising We will write a custom essa y sample on Medication for Foster Children specifically for you for only $16.05 $11/page Learn More References Eig, A. (2012). Psychiatric Medication and Young Children: Is There too Much Pill  Popping? Web. PBS Video (Executive Producers). (n.d.). The Medication for Foster Children. Need to Know, PBS Video.org. Web. Szalavitz, M. (2012). Antipsychotic Prescriptions in Children Have Skyrocketed: Study. Web. Vitielo, B. and Jensen, P. (1997). Medication Development and Testing in Children and AdolescentsCurrent Problems, Future Directions. Arch Gen Psychiatry, 54(1), 871-876. This essay on Medication for Foster Children was written and submitted by user Harvey Z. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Hyperkalemia or High Potassium

Hyperkalemia or High Potassium Hyperkalemia breaks down to mean  hyper-  high;  kalium, potassium;  -emia, in the blood or high potassium in the blood. Potassium in the bloodstream is the K ion, not potassium metal, so this illness is one type of electrolyte imbalance. The normal concentration of the potassium ion in blood is 3.5 to 5.3 mmol or milliequivalents  per  liter  (mEq/L). Concentrations of 5.5 mmol and higher describe hyperkalemia. The opposite condition, low blood potassium levels, is termed hypokalemia. Mild hyperkalemia typically isnt identified except through a blood test, but extreme hyperkalemia is a medical emergency that can result in death, usually from heart arrhythmia. Hyperkalemia Symptoms The symptoms of elevated potassium are not specific to the condition. Mainly the effects are on the circulatory and nervous system. They include: weaknessmalaiseheart palpitationshyperventilation Causes of Hyperkalemia Hyperkalemia results when too much potassium is taken into the body, when cells massively release potassium into the bloodstream, or when the kidneys cant properly excrete potassium. There are numerous causes of hyperkalemia, including: kidney diseasediabetes (leading to nephropathy)medications that affect urination (NSAIDS, diuretics, antibiotics, etc.)diseases associated with a mineralocorticoid deficiencymassive blood transfusionany major tissue damage, whether it be from injury (burns, serious wounds) or medical treatment (notably chemotherapy)excessive dietary intake of potassium-rich foods (e.g., salt substitute, bananas)intentional hyperkalemia as the last step of lethal injection, to disrupt and stop the heart Not that its highly unusual for a person with ordinary kidney function to overdose on potassium from foods. Excess potassium resolves itself if the kidneys are able to process an overload. If the kidneys are damaged, hyperkalemia becomes an ongoing concern. Preventing Hyperkalemia In some cases, its possible to prevent potassium buildup by limiting dietary intake of potassium-rich foods, taking diuretics, or ending a medication that causes a problem. Hyperkalemia Treatment Treatment depends on the cause and severity of hyperkalemia. In a medical emergency, the goal is to shift the potassium ion from the bloodstream into cells. Injecting insulin or salbutamol temporarily lowers serum potassium levels.

Free Essays on The Millers Tale by Chaucer

How Does Chaucer Present The Characters Of Nicholas And Absolon? The Miller’s tale by Chaucer presents the reader who two characters, Nicholas and Absolon. It can be said that the pair are opposites of one another. It is also open to interpretation to who out of the pair is the ‘Courtly Lover’. Some may say that it is Nicholas and others Absolon. It can be said that this idea of the pair is not easy to understand and will be able to convey. The character of Nicholas is an important character in the tale. This is because the prologue presents the reader with the suggestion that the tale will reflect the Miller. The Miller is a drunk who loves to tell rude stories which draw people’s attention especially those of men. It can be said that Nicholas is in the forefront of this idea. The character of Nicholas is an extremely private man, â€Å"alone, withouten any compaigne†, as he lives alone in a rented bedroom. We can presume that he has a single bed as he has no company and that he and Alison don’t sleep together in this room. Another suggestion for Nicholas being a private and sly character is because the reader doesn’t receive any physical description of him. The reader finds out more information about Nicholas’ room then they do him. Some argue that Chaucer has done this deliberately to reinforce the idea that he is a private man. We never see Nicholas anywhere bar the Carpenterâ€⠄¢s house. He plays his music on his own, â€Å"So sweetly that all the chamber rong†, which is significant because it shows he is gifted and doesn’t want others to hear his gift. It can also be seen to be a way of wooing women as music is romantic. Furthermore Nicholas is a well educated man. He is very interested in astrology, â€Å"his astrelabie longinge for his art†; this is a subject which many at the time wouldn’t have understood. He has the ability to predict events, â€Å"to deman by interogacious†, especially the weather. Another ... Free Essays on The Miller's Tale by Chaucer Free Essays on The Miller's Tale by Chaucer How Does Chaucer Present The Characters Of Nicholas And Absolon? The Miller’s tale by Chaucer presents the reader who two characters, Nicholas and Absolon. It can be said that the pair are opposites of one another. It is also open to interpretation to who out of the pair is the ‘Courtly Lover’. Some may say that it is Nicholas and others Absolon. It can be said that this idea of the pair is not easy to understand and will be able to convey. The character of Nicholas is an important character in the tale. This is because the prologue presents the reader with the suggestion that the tale will reflect the Miller. The Miller is a drunk who loves to tell rude stories which draw people’s attention especially those of men. It can be said that Nicholas is in the forefront of this idea. The character of Nicholas is an extremely private man, â€Å"alone, withouten any compaigne†, as he lives alone in a rented bedroom. We can presume that he has a single bed as he has no company and that he and Alison don’t sleep together in this room. Another suggestion for Nicholas being a private and sly character is because the reader doesn’t receive any physical description of him. The reader finds out more information about Nicholas’ room then they do him. Some argue that Chaucer has done this deliberately to reinforce the idea that he is a private man. We never see Nicholas anywhere bar the Carpenterâ€⠄¢s house. He plays his music on his own, â€Å"So sweetly that all the chamber rong†, which is significant because it shows he is gifted and doesn’t want others to hear his gift. It can also be seen to be a way of wooing women as music is romantic. Furthermore Nicholas is a well educated man. He is very interested in astrology, â€Å"his astrelabie longinge for his art†; this is a subject which many at the time wouldn’t have understood. He has the ability to predict events, â€Å"to deman by interogacious†, especially the weather. Another ...

Behavioural Finance Viev On Market Bubbles Essay

Behavioural Finance Viev On Market Bubbles - Essay Example This paper investigates these market events through relevant research material and identifies the anatomy and behavioral finance phenomena of the events using information. The tulip bulbs speculation, which was at its peak in February 1637, and the consequent market crash that followed mark the most notorious economic hard times in the History of Dutch (Goldgar, 2007:5). Together with Britain’s Sothern Sea Buble in the 18th century, these are the earliest example of irrational market behavior that affected investors in Europe. The Semper Augustus, a tulip bulb type, was both sublime and prosaic than any comparable bonds or stocks, it was extraordinarily beautiful with its pure white top and midnight petals combined with accents of crimsons flares. In history, it remains the most valuable flower to date. Back in the early 1624, an individual in Amsterdam in possession of the last dozen specimens of tulips was o be given a high of 3,000 guilders, an equivalent of a wealthy merch ant’s annual income, but turned down the offer. This is the height of how speculations had raised the prices of the tulip. Nonetheless, the tulip craze was not only in Dutch. The flower was an enchantment for the rulers of the Ottoman Empire and the Persians in late 1550s, but it was in Holland where the flower found its fertile ground, economically (Goldgar, 2007:15). Holland was in the Golden Age in the early 1700s and all the resources that the country had directed towards the fight with Spain for their independence were now concentrated on commerce. Amsterdam was strategically at center of the East Indies trade, which enabled a single voyage to gain four times its value in the lucrative market place. Flower gardens surrounding their grand estates usually evidenced their success in the trade. This was the trigger for the tulip craze. Tulip prices began rising significantly as the rich lot in Holland not considering the value of the tulips. The tulip business became the new order of business setting by professional tulip traders with the customers coming from tulip fanciers (bloemisten) in middling groups rather than the nobles or artisans. The enthusiasm of owning prized specimens of tulips was a cultural credential display. The cultural credential associated with the tulips, combined with the fact that the seed takes seven years to grow, and that a mother bulb can only last a few years, was the foundation of the supply crisis. There were many buyers for the bulbs with a limited supply, which in economics results to a rise in the price of the commodity (Goldgar, 2007:86). The prices of the bulbs rose consistently over the early 1930s because of more speculation. The farmers and traders mortgaged all their assets in order to raise more capital for the trade. By 1936, any tulip bulbs, even the ones the current society considers garbage, could simply trade for hundreds of guilders. The peak of the tulip mania was in the early 1937 when a single tulip bu lb could change hands up to a maximum of ten individuals in a single day. The exact all time high of the tulip trade was at an auction whose proceeds would benefit seven orphans who had inherited 70 tulips from their father.

Learning Needs of Diverse Learners and Students with languages other Research Paper

Learning Needs of Diverse Learners and Students with languages other than English - Research Paper Example As part of a collection of comprehensive research into the teaching of ESL, this article is a valuable addition to the literature in the field – its focus on the teacher’s need to reflect constantly on practice and pedagogy is worthwhile 3. Inside the Black Box: Raising Standards through Classroom Assessment by Paul Black and William Dylan (2001) The writers propose that the central element if any improvement in education is to take place is not policy change, or government decree, but the change which is implemented in the classroom – the â€Å"black box† of the title. They then outline a possible method which will effect improvement, and which has been proven to increase output – formative assessment. This article presents a fairly persuasive argument for the advantages of formative assessment as a learning and teaching tool, and even suggests some strategies to use in the implementation of formative assessment techniques in the classroom, and the educational system (in England). The importance of the teacher is stressed, but so is the value of formative assessment strategies such as self-assessment in the building of students’ competence, confidence and motivation. The value of formative assessment in assisting to improve student performance is proven fairly conclusively in the article, and it should be part of the strategy of all teachers. The argument and rhetoric surrounding summative v. formative assessment is ongoing, and this paper does add a measure of good argument and some empirical evidence to the debate. 4. Engaging Minds: Changing Teaching in Complex Times – Second Edition by Brent Davis, Dennis Sumara and Rebecca Luce-Kapler (2008) The writers test the issues surrounding inclusive... The changes required in teachers’ approaches, thoughts and beliefs will be considered in depth in this paper, and some consideration will be given to the practical measures required to address the needs of ESL students, and it will be presumed that the same requirements apply to students with diverse backgrounds and abilities. Also, the dangers of not addressing the individual learning needs of students, as a dominating factor in the system of education will be examined from the perspective of an education system in which diversity and inclusivity are addressed to some degree but in many Australian schools and classrooms, the situation is far from satisfactory. At secondary schools in Australia, the situation sometimes exists in which smaller schools find themselves challenged with primarily a lack of funding for anything other than mainstream schooling. Yet, schools do have to accept enrolments of international students, and indeed even refugee students, as the need arises. Thus, on the level of physical infrastructure, schools are strained to provide something as basic as venues to accommodate for example English Second Language (ESL) students, and such students have to be accommodated in one classroom despite differing levels of English proficiency, and even age differences. Social problems can emerge among students – as radical a condition as racism can develop – and if not addressed, these social problems can be extremely detrimental to students’ learning.

The Oregon Trail Essay Example for Free

The Oregon Trail Essay The West as an Ideal   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   During the 19th century, people migrated from Missouri to Oregon or to the Pacific Northwest of what is now known as the United States of America. Originally, the route covering Missouri all the way to Oregon was determined in order to provide a more convenient route for the fur trade, especially for establishing an overland supply route post right at the edge of the Columbia River.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Oregon Trail, stretching at about 2,170 miles, essentially commenced through a rough system of rutted traces spanning the breadth of land from the Mississippi River that was utilized by roughly 400,000 individuals. In more recent times, the Oregon Trail has been known as symbolic of the differences which separate American Indians from the whites who settled in the land. Back in 1840, only three states were recognized to exist at the western side of the Mississippi River inasmuch as Canadas boundary with Maine remained undefined during those days.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Nations boundary in the west was approximately situated in the Continental Divide, and within a decade Great Britain and the United States have created a boundary that spanned from the Pacific up to the Atlantic. After four decades, masses and masses of emigrants entirely diminished the concept of frontier which radically altered the lifestyle of the American Indians. It also threatened and ravaged numerous species of wild animals along the way, not to mention the buffalo herds. While barbed wires as well a plows dominated the prairies, long stretches of distances were eventually cut shorter by the transcontinental railroads.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   During 1837 and 1841, both businessmen and farmers have grown frustration over the economic depressions which affected and sunk their livelihood. As the fur trade became increasingly troubled after the trade collapsed back in 1839, thoughts of the British dominating the Northwest Territory heightened. During those times, the American Indians in Oregon were seen by eastern churches as potential candidates for the thoughts of European civilization. Heading for Oregon as missionaries in 1836, Henry and Eliza Spalding as well as Marcus Whitman and his new wife gave an increasing publicity for Oregon in terms of its advantages and promising opportunities through the letters which they wrote and sent home.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Eventually, more and more people became increasingly interested in Oregon for a wide variety of reasons. In 1841, the very first group of people began to leave the Missouri River banks and proceeded west with the serious intention of emigrating. Almost two years after, almost a thousand emigrants completed the travel which signaled the many others who followed in the years to come. Hardships Faced   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Like any other long distance journey, those who traversed the Oregon Trail would have to face challenges and hardships along the course of their path. Every part of the trail uniquely had its difficulties to be dealt with by the travelers. For the most part, the emigrants would have to face the challenge of loading and unloading their livestock so as to maintain the durability of their wagons. This they would have to do countless times until the trail is over. More importantly, the emigrants would have to spend some time fetching water and food for the animals they brought along with them. Otherwise, the animals would starve and probably die long before they reach the destination which will also affect the food supply determined by livestock and other animals.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Moreover, the emigrants would also have to adjust in terms of the way they deal with their fellow emigrants in order to maintain harmony throughout the journey and prevent disorder. They would have to determine and set rules that they have to abide along the journey as well as to arrange and break camp each morning and evening. They would have to take turns in terms of positioning in several columns so that lesser dust is raised and a minimal number of the travelers will choke from the air created.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Knowing that the most difficult part of the journey would be near the journeys end where crossing mountains prior to winter snows was a necessary imperative. Hence, the emigrants would have to set the journey and their pace in such a way that the time they travel will be during the time when grass was present almost everywhere along the trail so that the animals they brought would have sufficient food to feed on.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Health hazards to the emigrants were a large hindrance during the journey. Cholera was one of the feared ailments that the emigrants would have to face, caused perhaps by the contaminated water they might have used. Since the 19th century was the time when medical advancements were yet to be discovered, cholera remained one of the most dangerous health hazards the emigrants feared. Small pox also claimed a number of the lives of those who journeyed the Oregon Trail.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In financial terms, the emigrants would have to be financially ready to shoulder the tolls situated at ferries as well as bridges, including the prices for food and other supplies bought along the trading posts or from other travelling emigrants. The payments required for repairing the wagons and other vital tools also shared a considerable fraction of the emigrants finances during the travel.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Moreover, the prices for the food and water relatively vary than in contrast to ordinary circumstances. Since the supply for water is scarce and the demand considerably high during the journey, emigrants would have no choice but to purchase water at costs they are able to pay for, whether low or high, just to survive the travel. Perhaps the only times when the emigrants are able to purchase water at lower prices are whenever they reach a small town and whenever they found a source of potable water along the way. Reasons for Leaving   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Thousands have already traveled across the trail and settled in Oregon by 1846. But why were these individuals willing to leave their homes and land, travel across thousands of miles with barely minimal food to eat and water to drink to a place where they have not been to yet? The answer to this question can be answered in three simple terms: these people were drawn towards the west because of the cheaper value of land where they can purchase and own more, the sense of patriotism, or perhaps the attractive promise of a more fulfilling life in Oregon.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Because Oregon was a region where very few people lived, the value of land was comparatively cheaper than in places were civilization is on the rise. People would take the journey just acquire more areas of land and start life anew. It was one of the risks they were willing to take all for the name of acquiring a better life and securing as well as sustaining the wealth of their families. As the civilization in Oregon sprawled and as transcontinental railroads were established, travelling became easier as the time covered for traveling was dramatically reduced. Access to Oregon became easier and the value of land eventually increased. The need to travel to Oregon because of cheaper land eventually diminished.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The relatively lower price of land back in the days essentially corresponded to a better life for the emigrants. Since Oregon was a newly formed state, acquiring land in the area was almost equivalent to acquiring a better life as compared to their former settlements. Given a larger land area to manipulate, emigrants who settled in Oregon and who were able to acquire land were given the opportunity to raise a higher number of livestock and other animals and cultivate a larger piece of land.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The promise of a more fulfilling life in Oregon manifested itself in terms of the higher chance to raise animals and cultivate the land with plants which resulted to an increase in ownership and income. Trade and commerce in Oregon reached heights and settlers found themselves amidst an area fertile for purposes of trade and commerce. Eventually, news of this spread and people became more and more interested in leaving their homes and transferring to Oregon. What Awaited the Emigrants?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Although there was no assurance of whatever it is that awaited the emigrants at the end of the journey, it became increasingly known that flocks of individuals were heading towards the west. This fever created a deeper sense of awe and increased the longing of individuals to obtain a better life even at a distant land more than 2,000 miles away. As the number of emigrants grew larger, people began to think of things becoming better that awaited them at the end of the trail.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In effect, Oregon grew in many different ways. The population count boomed in less than a couple of decades more than the normal annual rate. As settlers continuously increased and poured into Oregon, the small towns in the new state were nearing the verge of transforming into cities. Log cabins were slowly replaced by frame houses as the land became more and more civilized in the years that went by. The great migration, in the end, only heightened the urge of the people to travel far and wide towards Oregon.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   As Oregon grew at a rapid pace, news easily spread across neighboring areas giving the new state an increasing sense of popularity and presence in the minds of individuals. In the coming years, what awaited the emigrants has become less and less of what they expected. For the most part of the years to follow, new emigrants who settled in Oregon found themselves in the midst of a growing population where finding a place to settle in the heart of civilization in the new state was becoming scarce almost every year. The prospect of finding a place to stay at the center of commerce was diminishing.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Nevertheless, it has been rare for settlers in the new state to return to their original homes once they were able to find a suitable place to stay in Oregon. With a few exceptions such as the case of Ezra Meeker, the settlers have very little reason to retrace the Oregon Trail and return home. The harsh conditions they may have encountered along the journey and the things they have fulfilled in Oregon might have discouraged them to gamble on traveling back to where they originated.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In essence, the Oregon Trail used to be one of the most treacherous yet mostly taken the path by people gathering near the mouth of the Mississippi River. The prospect of a better life mostly fueled this desire to leave home and travel thousands of miles amidst hardships and hazards to their health and property. The reasons for leaving mostly centered on the promise of acquiring cheaper land where they can begin their lives anew and attain prosperity. References Fanselow, J. (2001). Traveling the Oregon Trail (Second ed.). Guilford, Connecticut: Falcon. Faragher, J. M. (2001). The Oregon Trail: A review. The Journal of American History, 88(2), 15. Parkman, F. (2002). The Oregon Trail (Dover Value ed.). Toronto, Canada: Dover Publications. Roberts, J. M. (1954). A Review On the Oregon Trail: Robert Stuarts Journey of Discovery by Kenneth A. Spaulding. American Anthropologist: New Series, 56(6), 2. Willingham, W. F. (1994). Review: Interpreting the Oregon Trail: Three New Perspectives. The Public Historian, 16(1), 3.

DRacula Chpt. In Depth Summary and Commentary Essay -- essays research

Summary The novel begins with the diary kept by Jonathan Harker, an English solicitor, or lawyer, as he travels through Central Europe on the business of his firm. He is on his way to the castle of Count Dracula, a Transylvanian nobleman, to conclude a deal in which the Count will purchase an English estate. We learn that he has just qualified to be a solicitor, this is his first assignment as a professional, and he is engaged to a young woman named Mina Murray. Harker describes in detail the picturesque country and the exotic food at the inns, noting recipes that he plans to obtain for Mina. In the evening of the first day of his diary (May 3), he arrives in the town of Bistritz, and checks into a hotel recommended to him by Dracula. There, he finds a letter from the Count awaiting him, welcoming him to the Carpathian Mountain region, and informing him that he should take a coach to the Borgo Pass, where Dracula's carriage will meet him and bring him the rest of the way to the castle. The next day, as Harker prepares to leave, the innkeeper's wife presses a crucifix on him and gives him incoherent warnings, saying that it is the eve of St. George's Day, when "all the evil things in the world will have full sway," and that he is going to a terrible place. He is discomfited by this, and his uneasiness increases when, as he gets aboard the coach, a crowd of peasants gathers around him, muttering various forms of the word "vampire" in their native langu...

The thud came again

Rose clicked the television on mute, straining her ear against the storm that splattered the roof with a mixture of rain and hail. The soft thump came from the basement, as though someone, or something, had knocked a book to the floor. Rose gripped the arms of the chair and cursed her husband for leaving her alone on a night like this, knowing she was fearful of storms, empty houses and prowlers, however imaginary they might be. She'd already lit every lamp and overhead light in the house, but they failed to dispel the damp, dreary feeling of impending doom. Rose was a bit too over protective about things, she wouldn't stay outside for more than 10 minutes, because of the dangerous sunrays. Her husband Jimmy had nagged her about getting a dog to keep her company on the nights he worked late, but she wouldn't have anything to do with a dog. What if the dog got rabies and went mad while she was alone with him? Her small delicate frame would be no match for a snarling animal who would shred her to pieces with its gnashing teeth. The television screen flickered in muted silence as it ran the news story again, warning the public about the man with the knife. He'd been fooling the police for weeks, leaving behind no clues or reasoning to his appetite for slaughtering woman who were home alone. But Rose knew where the man was. He was in her basement skulking around in the dark with the butcher knife between his teeth. She reached for the phone, preparing to summon the police again, but shuddered at the arrogance during their previous visit less than an hour ago. While searching room to room the officers exchanged glances, as if satisfying a woman's imagination was a waste of their precious time. â€Å"It's Rose Campbell again,† she said weakly into the phone. Despite her attempts to sound rational her voice quivered like a woman on the verge of insanity. â€Å"You must send someone right away. He's in my home†¦I know he is.† Lightning filled the night sky and Rose pulled the receiver away from her ear, fearful of being struck through the mouthpiece. She'd read somewhere about an elderly woman struck by lightning as it travelled through the phone wires and burned her to smithereens. She got more nervous as she thought of it. â€Å"Mrs. Campbell,† the officer sighed, â€Å"our officers have already checked your home from top to bottom and found nothing, why don't you make yourself a nice cup of tea and†¦Ã¢â‚¬  â€Å"Cup of tea?† Rose shouted as a clap of thunder hit the house. â€Å"I don't want a cup of tea†¦ there is a man in my house! I can hear him in the cellar, don't you understand?† It suddenly occurred to Rose that the intruder might hear her, race up the basement stairs, knife clenched in his fist, and put a quick slicing-end to her cry for help. She lowered her voice to a panicked whisper and listened for footsteps on the cellar stairs. â€Å"Maybe he wasn't in the basement when the officer's checked,† she whispered, â€Å"or maybe he was hiding†¦ behind the boiler maybe†¦ or came in through a window after they left.† Rose envisioned the office rolling his eyes like the others had done. â€Å"Okay, Mrs. Campbell,† he said in a defeated voice, â€Å"I'll send someone out as soon as I can.† â€Å"But when will that be?† she demanded, refusing to be treated like a mad woman while a maniac moved slowly just one story below. â€Å"I'm not sure,† his voice had the tone of impatience. â€Å"Lot's of problems due to the storm. We are all pretty busy. Maybe you could call a neighbour? Someone to sit with you till we arrive?† â€Å"Sir, I don't need a baby-sitter! I need you to come and arrest this killer!† There was a long pause followed by a sigh. â€Å"Okay Mrs. Campbell. I'll send someone right over.† Rose replaced the phone in its cradle, this was her lifeline, and trembled at the emptiness of the house. The roar of the storm scared her, a blanket of loneliness encased her, tickling the hairs on the back of her neck. A jolt of lightning crackled nearby, its brilliance exploding the yard beyond the window. The lights flickered, plunging her into darkness and Rose dug her nails into the fabric of the chair. The lights fluttered, fighting to stay alight as the storm roared directly overhead. The lights remained at half strength, their dirty yellow light casting deep shadows in the corners. The phone echoed loudly in the stillness, giving her the fright of her life. She lunged for it; her grip was tight on the receiver. â€Å"Rose? Rose, are you there?† Her husband's voice came wonderfully through the earpiece. â€Å"Yes,† Rose said through her dry mouth. â€Å"Jimmy, please come home right away.† â€Å"What's wrong Rosie?† â€Å"He's in the house, Jimmy†¦ a man with a knife is in the cellar. The police won't do anything about it.† She kept her voice low to prevent anyone but Jimmy from hearing her. There was a silence at his end and Rose didn't like the sound of it. She saw her husband's mind working, preparing to hear the same old speech about her imagination running away with her. â€Å"Now rose†¦Ã¢â‚¬  he began. â€Å"Don't Rose me!† Her voice shook with anger and panic. â€Å"But Rose†¦ we've been through this time and time again,† Jimmy said, his voice with patience. â€Å"You get yourself all worked up for nothing, scaring yourself half to death. I have to work late sometimes. You know that. Why don't you let me get you a dog to keep you company.† â€Å"What good is a dead dog when there's a killer in the house?† â€Å"Okay Rosie, okay. Maybe I can knock off a little early tonight, but we're going to have a talk about this.† The lights were burning with less strength than before and Rose felt the shadows creeping in on her. She pushed her shaking body from the chair and tiptoed into the kitchen, relieved that Jimmy would be home soon. She hadn't heard any more thuds from the basement. Had she imagined them? She did have an active imagination. Creeping past the closed cellar door Rose opened a kitchen drawer, removed a box of waxed candles and pushed two of them into their candlestick holders. A match lit and breathed life to the wicks. She decided to have a cup of tea and set the kettle on the stove. It came from behind her, on the other side of the cellar door, and Rose spun around, her heart quickening with each beat. She stumbled backwards and pressed against the kitchen counter, never taking her eyes from the doorknob. The cellar door was closed, but not tight, and something was pushing it outwards, revealing two fiery lights twinkling in the darkness. Rose clamped a hand over her mouth, fearful that a scream, however quiet, would squeeze the last bit of breathable air from her lungs. Spinning towards the counter she ran her hands across its surface searching for anything she might use as a weapon. Nothing. She pulled at the knob on the silverware drawer and sent the contents crashing to the floor. Fumbling through the mess Rose felt the carving knife handle and clenched it firmly in her fist. Thunder and hail rocked the frame of the house as another bolt of lightning crackled over her head, illuminating the kitchen just as the cellar door burst open. The creature with the bright eyes stood at opening, it stared at. Rose halted and squinted at the creature, its tail wagging side to side. â€Å"You're are cat!† she shouted, her veins pounding with blood. She tossed the carving knife to the floor. It's just a stupid little cat. Her laughter eased her frightful state, soothing her petrified nerves. The short-hared cat licked its paws. â€Å"Just a cat,† Rose whispered again as kneeled by its side and stroked its fur with her trembling hand. â€Å"Where did you come from, You scared me half to death.† Arching its back it rubbed against Rose's thigh. â€Å"You must be hungry? How about a bowl of milk?† She rose to her feet and opened the fridge door. â€Å"Just a cat indeed,† the man whispered from the shadows of the cellar. Candlelight glinted off the butcher knife in his fist.

International financial manager of P&G Essay

The person responsible for international financial management at Procter and Gamble Company (P&G) is Jon R. Moeller, an MBA Master’s degree holder from Cornell University (Bloomberg, 2010). Moeller is currently the chief financial officer of P&G since the commencement of the year 2009. His career profile shows various important positions he held before finally becoming the company’s finance manager- which demonstrate his skills and extensive experience. He joined P&G in 1988 just after graduating. Whereas there are numerous posts he held in the firm during his long-term stay, it would be important to state some of the pertinent positions to his current obligations in the company. From 2007 to 2008, he served as the company’s treasurer. Since the year 2000, he held various positions in Global beauty and Global health, in P&G, including being the vice president, vice president of finance and accounting, and manager of finance. Various approaches have been applied in the management of foreign risks in P&G. When Bob MacDonald stood to present the company’s growth profile in February 2010, he clearly pointed out the fact that the main element of such growth is innovation. It is rational to assert the fact that at multinational level, the firm is always exposed to risks such as fluctuating interest rates as well as changes in prices of various commodities and currency exchange rates (P&G, 2008). On his part when outlining the company’s growth, Jon Moeller pointed out that their main emphasis was creation of increased value for shareholders mainly at the leadership level (CINCINNATI, 2010). This can only be achieved through making the market value share grow in addition to increasing earnings per capital share. In addition, there is need to generate a very strong cash flow consistently. Moller indicated that to ensure increased earnings per share, they were implementing the shareholder value at leadership level. On the other hand, they would enhance innovation and execution to increase profitability of market shares. Consequently, this would create an appropriate environment for prices of goods and exchange rates in foreign currencies.

Water Resources Management

Water Resources Management Impact of human activities on water resources This has adverse effects on the population of fish that are set to dwindle due to the destruction of their food resources or by killing them through mercury poison. Advertising We will write a custom essay sample on Water Resources Management specifically for you for only $16.05 $11/page Learn More The mercury poison comes from industry effluents. Adverse temperatures that results from dumping of hot water from the industries near water resources also affect the number of fish by killing them. The presences of these pollutants always have the effect of destabilizing the ecological balance of the water (Feldman, 1995). The management of these water resources is a very precarious and complicated. This process requires a careful balance of both ecological and economical considerations. The management plan will include the introduction of laws to curb the water pollution and preservation of fish resources. The laws will have to outlaw uncontrolled dumping and release of industrial effluents in the water. The law should also set limits to the fishing practice the fishermen will have to use. This will include limiting of fishing licenses and setting limits to the size of fishing nets the fishermen will have to use and set limits the amount of fish the fishermen can be allowed to catch. The law should also carry stiff penalties to whoever found in violation of the environmental water laws. Another management policy can be the introduction of an economic policy where the person responsible for the pollution to be made to pay for the cost of cleanup. This will mean that fishermen and other stake holders will have to take out insurance covers to cover their practices. Even consumers who use paper bags will have to pay for them. Finally, the recycling of most materials that find their way to the water resources can go a long way in trying to manage the resources. Recycling of waste and purificatio n of sewage waste should be encourages to avoid toxic wastes spilling up in the water. Effects of water resources managements on the community The effects of the management will be received in different ways by both environmentalists and fishermen. To fishermen the proposal to recycle and reduce the waste effluents will be take positively as it will mean the increase to the number of fish but the proposal to introduce laws to enable the efficient sustainable of resources will be received negatively by the fishermen. Advertising Looking for essay on ecology? Let's see if we can help you! Get your first paper with 15% OFF Learn More This is because the laws seek to limit the size of the nets and the amount of fish each fisherman can catch. In addition, by limiting on the number of fishermen it will result in the increase in the price of fishing licenses. On the other hand, the environmentalists will take the introduction of the laws and the other management pr ocess positively (Feldman, 1995). This is because all these measures will lead to the protecting the water resources as well as allowing the population of fish to flourish. This solution will have different effects to the community. In terms of jobs, the number of jobs might reduce in the community due to the limit of the number of fishermen allowed in the water resources. It will also mean that all the industries that depend on fish like fishmeal factories and filleting plants will have to suffer. On the other hand, due to the cleanup of the water resources, it will have a positive effect on the lifestyle on the community. The practicing of swimming and other sports safely done without the fear of catching water-borne diseases that might have affected the water resource users before the clean up. Problems developed by fishing techniques Fishing can lead to the extinction of species due to the overfishing of rare kinds of fish and other protected kinds .In addition it can lead to t he killing and capturing of unwanted water species. This is because some fishing methods like trawling are indiscriminate on what they catch. Water animals like turtles and water snakes can be caught thus changing the balance of the ecosystem. Finally, fishing method likes trawling involves the dragging of nets at the bottom of the water bodies. The nets can cause the scrapping the floor leading to the destruction of polyps which is an important source of food to the fish.Advertising We will write a custom essay sample on Water Resources Management specifically for you for only $16.05 $11/page Learn More Reference Feldman, D. (1995). Water Resources Management: In Search of an Environmental Ethic. Baltimore: Johns Hopkins University press.

Iraqs problems essays

Iraqs problems essays The topic I choose was Iraq and its past and still ongoing problems with the United Nations. The reason I choose this topic as oppose to another topic is war and the United Nations has always fascinated me. With Saddam Hussein still being stubborn with UN weapons inspectors it was incredibly easy to obtain information regarding this topic. The Los Angles Times; California; Feb 12 2000; The newest article I attained was from the February 12 edition of the Los Angles Times. It was entitled Compromise Broached on issue of Arms Inspectors in Iraq. It discussed how Iraq is still refusing to allow the UN weapons inspector into the nation. It also talks about the UN feelings on the chance of inspectors ever being allowed to do their job. Apparently the Vice President has no intention of ever letting the inspectors into the country. Last Thursday he said, There shall be no return of the so-called inspection teams. We reject the infiltration by spies using such cover. In my humble opinion it would make life in Iraq better if the inspectors where just allowed into the country. Most importantly sanctions the UN has placed upon Iraq would be removed. Apparently the really dont care about the sanctions according to their deputy foreign minister Nizar Hamdoun who said they can live without sanctions forever. The UN has a different opinion they believe they cannot. I believe they can, they have done fine up to this point and I think they will continue to do fine. I think Iraq has many things they dont want the UN to know about such as chemical and biological weapons. They are a threat and need to be dealt with accordingly. New York Times; New York; Feb 8, 2000; Barbara Crossette The next article I choose was from the February 8 issue of the New York Times. This article was entitled Iraq Suspected of Secret War Effort. This article sort of scared me. It was ab...

Appropriateness of Assessment Tools for the Achievement Of Literacy Essay

Appropriateness of Assessment Tools for the Achievement Of Literacy Goals - Essay Example The level of literacy that an individual should acquire is a matter of personal choice depending on his or her inclination and the role that he or she will be required to play in society. This offers scope for learning choices with regards to the tools of learning. This compels the teacher to personalize his or her pedagogy to meet the needs of the individual learner in the group. Training in literacy should be connected to actual use of it in real-time situations. The social context in which we live is democratic and multicultural and literacy training should take into consideration these aspects of our society. A comprehensive literacy assessment should test whether these tasks are fulfilled in actual end product of instruction. Based on the realization students develop on a dynamic continuum and they have different rates of progress, teaching should be tailor made to suit the needs of individual learner. Dr.Bonnie Campbell Hill has analyzed the levels of achievable benchmarks for different age groups and the level of competencies that students should have in that age. By bringing also the parents as active partners he has reiterated the concept that learning is a social activity that extends beyond the four walls of the classroom. The benchmark books are chosen by Dr.Hill to give the student a chance to relish reading and experience success (Hill, 2001). Page 3 Assuming that we have a curriculum that is apt for the American student, the effectiveness of the learning process will depend on the tools of assessment that are employed by the teacher. Standardized tests are inadequate as diagnostic tools. This is because they provide only final answers, record scores in numbers, and are administered to a group. They do not give any clue to the skill of the learner in problem solving. Standardized tests do not accommodate the individual differences of the learners. American society is multi-ethnic and standardized tests do not take into account this aspect of our culture. According to Wagner, Assessment methods do not need to be major entrepreneurial enterprises, but rather just robust enough to answer key policy questions at the national and local levels (Wagner, 2003). In order to make learning effective the approach should be primarily learner centered. The child, its parents, the community and the need of the American Society for resources should be the main factors of consideration. The education research around the globe has developed what is called the authentic literacy testing movement and Page 4 American educators have whole-heartedly embraced this methodology because of its interface with the American reality. One important tool that can deliver results is the student portfolio. In this method learner's activities are documented throughout. These include short paragraphs, essays, longer writing samples as well as collections of student-authored books, videotapes of plays written and produced by the class. This portfolio does not capture a moment of student's performance; it gives a wider view of the stage-by-stage

Analysis & Recommendation Essay Example | Topics and Well Written Essays - 1000 words

Analysis & Recommendation - Essay Example These areas included among others the pharmaceutical companies and chemicals. This area had little competition from domestic companies for a long period. The Italian government helps the multinationals in the process of developing them to become strong Gerschenkronian factors that enhance development. This factor provides room for interesting parallels to develop and grow carrying components of the modern emerging economics (Jackson, 2013, 62). The economic stability dates back to the mid nineteenth century when it was the only South European country to achieve the same by the end of the nineteenth century. Italy qualifies as a long-run host economy following its dynamic in depth. From nineteen thirteen, the growth of the Italian economy came through as a latecomer gradually generating into one of the world’s economic powerhouse. Partially, the sluggish nature of growth at the time was influenced by the nation’s consolidation of industrial model as well as the structure of its capitalistic setting that largely denied foreign investors opportunities for business operations. The first two decades after unification saw the country experience an accelerated rate of economic growth. Analysis of the country’s sectoral attractiveness entails a dynamic analysis. Trends in Italy reveal that they are in tandem with the dominant technological changes in the rest of the world. There are foreign controlled investments especially in the textiles and mining industry that defy the economic waves to remain successful as they respond to technological changes. Other sectors whose stability is strong and attractive to the United States companies include transport and utilities comprising of distribution of water, gas, as well as electricity. Economists attribute this to the ever-increasing demand for expansion of infrastructure. This results from the whole urbanization process that started towards the end of the nineteenth century. In the traditionally foreign dominated chemical sector, the relevance of the sector shifted to petrochemicals, pharmaceuticals, and advanced chemicals. This is a good indicator to American companies that the country embraces a new technological paradigm (Jackson, 2013, 88). Chemicals provide an attractive case for American companies interested in direct foreign investment. Research carried out in two thousand and one revealed that there is a generally weak domestic interest and entrepreneurship in various sectors including advanced chemicals, energy, pharmaceuticals, research and development, as well as other sectors with features of high intensity of technology. This is evidence that companies that engage in foreign investment in these sectors have privileges for application of both medium and high-tech technology. Among the leading factors that can possibly, influence an American company into setting up operations in the region is the single European market and economy. The country is an active participant i n the socio political and economic union a feature that expands both its market and economic might. The union expands the market thereby expanding the market of any other company operating in the country. Any American company operating in the country would therefore enjoy a free market economy with minimal debts owing to the strong Italian economy. The country has minimal legislations governing the operations of the free market

Nursing intervention Personal Statement Example | Topics and Well Written Essays - 1000 words

Nursing intervention - Personal Statement Example In this regard, the complaints of the patient must be meticulously explored through obtaining a complete ophthalmic history, careful assessment of the patient's eyes and performing a relevant diagnostic procedure like the slit-lamp examination. As regarded above, obtaining a complete ophthalmic history, careful assessment of the patient's eyes and performing a relevant diagnostic procedure like the slit-lamp examination are essential aspects in making a sound judgment on the patient's case. According to Vader & Krouse (2001), an ophthalmic history encompasses the obtainment and utilization of the client's demographic data, current clinical manifestations, past health history or past medical history (PMH), psychosocial history and lifestyle, and family health history. These facts are deemed vital and important because they can certainly assist the health providers to have an accurate evaluation and understanding about the patient's condition. Demographic data, particularly the age and s... On the other hand, clinical manifestations, or signs and symptoms, such as loss of vision and glare must be suggestive of a particular visual disturbance like glaucoma or refractive errors. So, it is also important to take note of these manifestations as well as the complaints of the patients for further assessment and evaluation. Further, the patient's past medical history (PMH) can also provide valuable facts in relation to the ocular manifestations. For instance, the presence of ocular disorders is commonly seen in persons who have existing diabetes mellitus and thyroid diseases. In addition, histories of allergies to medications and substances that can precipitate ocular reactions or eye irritations are also investigated to determine how these factors affect the client's ocular/ophthalmic health. Moreover, psychosocial history and lifestyle, including the patient's occupation and daily activities, can also aid in the assessment as they provide information about the predisposing f actors related to the patient's condition such as exposure to substances that can irritate the eyes and other practices that affect ocular health. In this way, as a student nurse, it is important to ask the client about his/her recreational activities and occupational history, and whether the client wears glasses to protect his/her eyes or not, in order to establish relevant facts (Potter & Perry, 2001). In the same manner, family history provides data on the likelihood of having eye disorders that are hereditary, or genetic, which can run through generations. These familial disorders include strabismus and refractive errors such as myopia, or

Marine Pollution Essay Example for Free

Marine Pollution Essay From our early years in school, our science teachers have taught us that two thirds or roughly 70% of the surface of the Earth is covered by water. And yet it is probably the most neglected element in the environment. The oceans are home to a diverse number of wildlife and an important source of food for most of the inhabitants of the earth, including humans. From this fact alone, the importance of the ocean can’t be more emphasized. Besides being a source of food, the ocean also provides us with various medicines through the abundance of life that it produces. Around 500 types of sea species have potentially cancer curing chemicals (WWF fact sheet, n. d). Marine Pollution In layman’s terms, marine pollution is simply the destruction of the quality of water through contamination, but in scientific terms, marine pollution is the â€Å"distortion of marine environment health† (Sinha, 1998). Anything that we dump to a body of water that is not supposed to be there is marine pollution. The question whether the act of dumping is intentional or not is irrelevant because the intention does not reduce the damage done to the body of water. It has been once thought that the ocean is so vast that it would be able to dilute all the wastes that are put in it. Of course we know now that this is not true. We have polluted the oceans so much, and in a lot of different ways, that we are now feeling the effects of our neglect. We have to stop marine pollution now if we, and the generations after us are to enjoy our world’s number one resource. Sources of Pollution: Causes, Effects, and Solutions Oil Pollution – according to the National Research Council, the oceans suffer more than it seems in the news. Occasionally, major oil spills reach our television screens but so much more is dumped into the ocean every year and they are not even because of accidents (NRC, 1985). Major oil spills are just the tip of the iceberg when it comes to oil polluting the ocean. Oil spills are just more visual, because they are televised most (or some) of the time, but oil spills from ships or platforms are just some of the reasons on how oil can be dumped into the ocean. The following graph shows that major oil spills is second to the least source of the total oil that reaches the oceans. Source: Ocean Planet. Oil Pollution. The part that shows the most contribution to oil pollution is known as the run-off effect. It is the combination of all the oil that is spilled in land that seeps through the soil and find its way to the ocean. Run-off pollution is very harmful to the environment and our health. Not only does it damage the oceans but it also damages the smaller bodies of water that the oil used to reach the ocean. The oil can disrupt marine life, and ultimately destroy it (MarineBio, n. d. ) Lots of marine animals are killed due to oil spills because they come in direct contact with the oil, hindering their movement, and therefore their chances of survival, not to mention that the oil is toxic. Despite the decreasing popularity of oil, it would be always there as long as humans can extract them from the earth, so we can’t stop collecting them. What we can do, is to pass laws that would make present laws on the oil production business stricter, and therefore safer. But as mentioned, direct oil spills on the ocean are the least of our worries. We must properly dispose the oils that we use in land because it contributes the most in mixing that oil with our waters. Toxic Chemicals – oil is just one of the pollutants that contribute to the destruction of marine environmental health. There are a number of toxic chemicals out there that are spilled in to the ocean. These chemicals don’t just contaminate the water, the creatures of the sea are also contaminated and create a domino effect on all those that belong to its food chain. We should be concerned about these toxic chemicals because we are part of that food chain (assuming that most people eat fish). â€Å"†¦many pollutants accumulate in marine organisms, humans are exposed to pollutants when they consume food from polluted areas. † Some studies have shown that humans that eat a lot of seafood are prone to chemicals such as dioxins, furans, polychlorinated biphenyls (PCB’s) and a number of heavy metals (Dewailly et al. 1999). Like oil, toxic chemicals also find their way to the ocean due to the run-off effect, although sometimes accidents at sea can cause direct spillage of toxic chemicals into the ocean. These are chemicals being transported by ships and somehow, by whatever reason, end up where it should not be. These chemicals destroy the environment much like how oil does, the only difference is some toxic chemicals are invisible. Seemingly harmless seafood products can be contaminated by these chemicals and be transmitted to our body if we consume them. One of these toxic chemicals is a marine antifouling paint ingredient called tributylin. Trubutylin is known to have some bad effects on gastropods and molluscs (Matthiessen and Law 2002). Perhaps the best way reduce chemical spills is to minimize our use of these toxic chemicals. They are toxic anyway ,so we might as well not use them. Use of alternative products in place of these chemicals might be possible, safer, and more environment friendly products. Anything that is harmful to the environment should be phased out or at least be used in moderation. The effects of these chemicals to the environment and our health are far too great for us to continue to use them. Other Pollutants – apart from oil and toxic chemicals, there are other toxins that add up to marine pollution. Some of these are sewage, plastic, and dredged materials. Most sewage still find their way to the ocean, sewage contain nitrogen and phosphorus. Nitrogen and phosphorus is what some toxic algae thrives on. These toxic algae consume the oxygen of an affected area making it a dead zone. One incident happened just a few years ago and is mentioned in the World Wildlife Fund (WWF) Fact sheet for marine pollution: A few years ago a massive slick of poisonous algae spread through the channels, which separate the coasts of Sweden, Norway, and Denmark. The slime affected 200km of coastline, killed millions of fish and forced tourist beaches to close (WWF, n. d). Plastic is the most common trash found on the ocean. They are non-biodegradable materials, they take an eternity of years to be broken down by nature. While at their current un-broken state, plastics can be mistaken by marine creatures for food which is most of the time lethal to them. If animals aren’t killed by eating them mistakenly, they are caught by it, strangling them until they drown, or reduce their capacity to move, making them prone to attack from predators. Finally, dredged materials are things that are removed because of construction purposes. Dredged materials may contain harmful chemicals that are dumped into the ocean and cause sediments to form on coral reefs (WWF n. d) Conclusion These are just some of the reasons why we should stop polluting our oceans and our environment in general. Our oceans surround us, any ill effects that it experience would surely be felt by the inhabitants of the earth. The effects that are caused by marine pollution can be so devastating that it can alter our way of life as we know it. Food supplies, possible medicines, and the overall health of the planet is based on the health of the oceans. We must do everything we can in order to preserve it, for our own, and our children’s sake. Reference World Wildlife Foundation. (n. d). Fact Sheet no. 30: Marine Pollution. November 7, 2008. from: http://www. wwf. org. hk/eng/pdf/references/factsheets/factsheet30. PDF Sinha, P. C. (1998). Marine Polution. November 7, 2008. from: http://books. google. com. ph/books? id=XcWGR-w4-HkCpg=PA19lpg=PA19dq=Marine+Pollution+Argumentssource=blots=fnpHZgsWKIsig=WiDQH-ietk7MZPJviDXhjEC6tkchl=tlsa=Xoi=book_resultresnum=2ct=result#PPP1,M1 – National Research Council. 1985. Oil in the sea. National Academy Press, Washington D. C. November 7, 2008. from: http://seawifs. gsfc. nasa.gov/ocean_planet_scripts/footnote. pl? per1+1 Marine Bio. org (n. d). Ocean Dumping Grounds. November 7, 2008. From: http://marinebio. org/Oceans/OceanDumping. asp Dewailly E, Mulvad G, Pedersen HS, Ayotte P. , Demers A, Weber JP, et al. 1999. from Concentration of organochlorines in human brain, liver, and adipose tissue autopsy samples Greenland. Environment Health Perspective 107:823-828. Matthiessen P, Law RJ. 2002. Contaminants and their effects on estuarine and coastal organisms in the United Kingdom in the late twentieth century. Environment Pollution 120:739-747.

Architect E.J Lennoxs American Courthouse Construction :: American America History

Architect E.J Lennox's American Courthouse Construction THE BUILDING THEN In 1886 the city held a competition for the design of a court house. Thirteen architects competed and E.J Lennox was chosen to construct this building. He was chosen as the architect because of his unique way of demonstrating the Richardsoninan Romanesque design (In North America this design was know as the style of public dignity). But by the time the project was underway, the city government decided that it needed a city hall as well as a court house, so Lennox prepared new designs for a building that combined both. The Interior features involve bronze and iron detailing, painted murals by George Reid, as well as huge symbolic stained- glass windows by Robert McCausland. The entire building was created out of stone. Materials used were Credit valley red sandstone, Sackville brownstone from New Brunswick and greystone from a quarry near Orangeville. The stones are decorated with elaborate carvings of floral and geometric designs, hideous faces and caricatures. The complete building cost the city 2.5 million dollars which is almost nine times greater that the original target price which was set at 300,000 dollars. Many people complained and said that the cost of building the hall could have been used on practical schemes such as sewer improvage, water supplies and other important city needs. This mind blowing amount of money encouraged many investigations and lawsuits. One affair being in which the architects name was revealed carved immediately below the ledge under the uppermost windows and it spelled out "E J LENNOX ARCHITECT A D 1898". THE BUILDING NOW Before designing the building Lennox made a tour to cities of the U.S with buildings with the same style, now city hall's resemblance to H. H. Richardosn's Pittsburgh court house in 1886 is often pointed out. The building is designed so that the clock tower is centered on lower Bay street, providing a satisfying vista. Since this building was designed to be used for various activities when one enters the old city hall form the entrance of Queen and James street they will see three names carved above the door: Court House, Municipal Building and City Hall.

Non Communicable Diseases Essay

Health Promotion- Non Communicable Diseases Non communicable diseases are leading threat to health and development. â€Å"Non communicable diseases (NCD’s) outpace all other causes of morbidity and mortality each year, though most NCD’s have modifiable risk factors and are preventable† (WHO, 2012). Non communicable or chronic diseases are diseases of long duration and generally slow progression. NCD’s are leading causes of death worldwide and 80% of deaths occur in low and middle income countries. The four main types of NCD’s are cardiovascular diseases, for instance, heart attacks and strokes, cancer, chronic respiratory diseases such as chronic obstructed pulmonary disease and asthma and diabetes. Such diseases result from genetic or lifestyle factors. Most premature deaths from NCD’s are linked to common risk factors, namely tobacco use, unhealthy diet, physical inactivity, harmful use of alcohol and poverty also contribute to rising rates of NCD’s. Vulnerable and socially di sadvantaged people in developing countries get sicker and die sooner as a result of NCD’s than people of higher socio-economic status. Non communicable diseases represent a major and growing socio-economic burden in developing world. This places undue strain on communities and health system. NCD’s require multi-stakeholders solution. Government is coming up with non communicable disease intervention to bring about radical changes that are needed in order to reduce prevalence rate of NCD’s. Communities have right to receive appropriate information on reducing the risk of NCD’s, so that they are empowered to take the right lifestyle choices. In this assignment, the factors that contribute to the increase incidence of non communicable disease are discussed. Health promotion strategy at the community nurse’s level is discussed with the significance of the use of these health promotion strategies.

Measuring Training Effectiveness Through Kirk’s Model Essay

If you deliver training for your team or your organization, then you probably know how important it is to measure its effectiveness. After all, you don’t want to spend time or money on training that doesn’t provide a good return. This is where Kirkpatrick’s Four-Level Training Evaluation Model can help you objectively analyze the effectiveness and impact of your training, so that you can improve it in the future. In this article, we’ll look at each of the Kirkpatrick four levels, and we’ll examine how you can apply the model to evaluate training. We’ll also look at some of the situations where the model may not be useful. The Four Levels Donald Kirkpatrick, Professor Emeritus at the University of Wisconsin and past president of the American Society for Training and Development (ASTD), first published his Four-Level Training Evaluation Model in 1959, in the US Training and Development Journal. The model was then updated in 1975, and again in 1994, when he published his best-known work, â€Å"Evaluating Training Programs.† The four levels are: Reaction. Learning. Behavior. Results. Let’s look at each level in greater detail. Level 1: Reaction This level measures how your trainees (the people being trained), reacted to the training. Obviously, you want them to feel that the training was a valuable experience, and you want them to feel good about the instructor, the topic, the material, its presentation, and the venue. It’s important to measure reaction, because it helps you understand how well the training was received by your audience. It also helps you improve the training for future trainees, including identifying important areas or topics that are missing from the training. Level 2: Learning At level 2, you measure what your trainees have learned. How much has their knowledge increased as a result of the training? When you planned the training session, you hopefully started with a list of specific learning objectives: these should be the starting point for your measurement. Keep in mind that you can measure learning in different ways depending on these objectives, and depending on whether you’re interested in changes to knowledge, skills, or attitude. It’s important to measure this, because knowing what your trainees are learning and what they aren’t will help you improve future training. Level 3: Behavior At this level, you evaluate how far your trainees have changed their behavior, based on the training they received. Specifically, this looks at how trainees apply the information. It’s important to realize that behavior can only change if conditions are favorable. For instance, imagine you’ve skipped measurement at the first two Kirkpatrick levels and, when looking at your group’s behavior, you determine that no behavior change has taken place. Therefore, you assume that your trainees haven’t learned anything and that the training was ineffective. However, just because behavior hasn’t changed, it doesn’t mean that trainees haven’t learned anything. Perhaps their boss won’t let them apply new knowledge. Or, maybe they’ve learned everything you taught, but they have no desire to apply the knowledge themselves. Level 4: Results At this level, you analyze the final results of your training. This includes outcomes that you or your organization have determined to be good for business, good for the employees, or good for the bottom line. How to Apply the Model Level 1: Reaction Start by identifying how you’ll measure reaction. Consider addressing these questions: Did the trainees feel that the training was worth their time? Did they think that it was successful? What were the biggest strengths of the training, and the biggest weaknesses? Did they like the venue and presentation style? Did the training session accommodate their personal learning styles? Next, identify how you want to measure these reactions. To do this you’ll typically useemployee satisfaction surveys or questionnaires; however you can also watch trainees’ body language during the training, and get verbal feedback by asking trainees directly about their experience. Once you’ve gathered this information, look at it carefully. Then, think about what changes you could make, based on your trainees’ feedback and suggestions. Level 2: Learning To measure learning, start by identifying what you want to evaluate. (These things could be changes in knowledge, skills, or attitudes.) It’s often helpful to measure these areas both before and after training. So, before training commences, test your trainees to determine their knowledge, skill levels, and attitudes. Once training is finished, test your trainees a second time to measure what they have learned, or measure learning with interviews or verbal assessments. Level 3: Behavior It can be challenging to measure behavior effectively. This is a longer-term activity that should take place weeks or months after the initial training. Consider these questions: Did the trainees put any of their learning to use? Are trainees able to teach their new knowledge, skills, or attitudes to other people? Are trainees aware that they’ve changed their behavior? One of the best ways to measure behavior is to conduct observations and interviews over time. Also, keep in mind that behavior will only change if conditions are favorable. For instance, effective learning could have taken place in the training session. But, if the overall organizational culture isn’t set up for any behavior changes, the trainees might not be able to apply what they’ve learned. Alternatively, trainees might not receive support, recognition, or reward for their behavior change from their boss. So, over time, they disregard the skills or knowledge that they have learned, and go back to their old behaviors. Level 4: Results Of all the levels, measuring the final results of the training is likely to be the most costly and time consuming. The biggest challenges are identifying which outcomes, benefits, or final results are most closely linked to the training, and coming up with an effective way to measure these outcomes over the long term. Here are some outcomes to consider, depending on the objectives of your training: Increased employee retention. Increased production. Higher morale. Reduced waste. Increased sales. Higher quality ratings. Increased customer satisfaction. Fewer staff complaints. Considerations Although Kirkpatrick’s Four-Level Training Evaluation Model is popular and widely used, there are a number of considerations that need to be taken into account when using the model. One issue is that it can be time-consuming and expensive to use levels 3 or 4 of the model, so it’s not practical for all organizations and situations. This is especially the case for organizations that don’t have a dedicated training or human resource department, or for one-off training sessions or programs. In a similar way, it can be expensive and resource intensive to â€Å"wire up an organization† to collect data with the sole purpose of evaluating training at levels 3 and 4. (Whether or not this is practical depends on the systems already in place within the organization.) The model also assumes that each level’s importance is greater than the last level, and that all levels are linked. For instance, it implies that Reaction is less important, ultimately, than Results, and that reactions must be positive for learning to take place. In practice, this may not be the case. Most importantly, organizations change in many ways, and behaviors and results change depending on these, as well as on training. For example, measurable improvements in areas like retention and productivity could result from the arrival of a new boss or from a new computer system, rather than from training. Kirkpatrick’s model is great for trying to evaluate training in a â€Å"scientific† way, however, so many variables can be changing in fast-changing organizations that analysis at level 4 can be limited in usefulness. Key Points The Kirkpatrick Four-Level Training Evaluation Model helps trainers to measure the effectiveness of their training in an objective way. The model was originally created by Donald Kirkpatrick in 1959, and has since gone through several updates and revisions. The Four-Levels are as follows: Reaction. Learning. Behavior. Results. By going through and analyzing each of these four levels, you can gain a thorough understanding of how effective your training was, and how you can improve in the future. Bear in mind that the model isn’t practical in all situations, and that measuring the effectiveness of training with the model can be time-consuming and use a lot of resources.