Human Resources Management Case Study Example | Topics and Well Written Essays - 1500 words

Human Resources Management - Case Study Example This outlet has more permanent employees and less of casual workers and this requires at least 80 workers to be laid off. This raises significant questions about the manner in which redundancy should be handled by the human resource department in Wordsmiths. There are certain legal issues that she has to consider before making a strategic plan on redundancy. ... had been charged with making workers redundant by discrimination on the basis of age.3 HRIMS and workforce data HRIS helps in storing and reviewing data with respect to effectively manage the workforce. Prior to configuring the HRIMS, Gemma should strive to understand the requirements, opinions and concerns of the workforce.4 The HRIS system should be configured to have maximum possible information about the workforce. Some critical information which Gemma needs to configure would be the information about the workforce in Mainly Books including payroll (payroll accounting and time reporting), managing workforce (commencement, termination and exits of employees), system integration and maintenance (managing software updates and system regulations, managing the interfaces of the system).5 The workforce data can include a plethora of information about the employees in Mainly Books. The information on employees has to start from simple aspects like employee name, address, family details, qualifications, attributes, joining date to highly complex aspects which helps in easing decision making. Such complex aspects may include restructuring, training, internal promotions, on-boarding, performance management, external hiring (in this case for payroll), outsourcing details, succession planning, talent analytics and workforce planning, leadership development, career development and employee retention and engagement . One of the main challenges faced by Gemma is that the company acquired did not maintain any information on human resources. Hence, she will have to speak to the store managers for getting data with respect to payroll. Most of the employee personal data will be found from the store managers. After careful discussion with store managers certain training gaps need to

Of Mice and Men Essay Example for Free

Of Mice and Men Essay Today was possibly one of the worst days in a long, long time. It was dreadful. It started off as a nice but breezy day, which we all like here because it gets the sun of your back. Especially when the poor men are out in the fields collecting the harvests. As the day got longer I started to feel a gut ache coming on from eating those ghastly turnips, all I could think of to get rid of it was a slug of whisky. I knew it was unlikely someone would have a drop but it was still worth a try. I heard the galloping noise of men coming back on the horses. Once they had been back for a while and showered or whatever they do these days, I went into the bunk house and asked Slim if he had any whiskey but, sadly he didn’t. Carlson walked in and turned on the shaded light. He looked down at my dog with disgust and shrieked â€Å"God awmighty, that dog stinks. Get him outta here, Candy! I don’t know nothing that stinks as bad as an old dog. You gotta get him out. † This hurt my feelings a lot I don’t think they understood how much that dog meant to me. They were trying to make me feel bad by saying that I was making him suffer. They wanted to shoot  him. I tried putting it off until tomorrow but Carlson wasn’t having it. I guess I was going to have to let him do it. I know I was going to regret but I murmured â€Å"Awright-take ‘im. †. I knew otherwise they would be on my back the whole time and they promised he wouldn’t suffer, I just wanted to do what I thought was best for him. Carlson sure did take that dog as if he was nothing. I didn’t even feel like eating, drinking, talking I just sat there feeling guilty for what I had just let Carlson do. I had him since he was a pup you know; he was herding sheep all over the place. BANG! The deafening roar of the noise went right through me. He was gone. I slowly rolled over and faced the wall in disappointment of why I wasn’t man enough to shoot him myself. I didn’t even get to say a proper goodbye. He seemed like my only true friend and the only one I could rely on. I could trust him with anything I always used to tell him my secrets. This was all I could think about, just him and nothing else. Why can’t life just be a continuous thrill? Why do bad things need to happen? They just thought he was useless and a waste of space. How would they like it if they were old and couldn’t do much so someone said lets shoot them just because there old? I’ve let my best friend down and now there is nothing I can do about it, im going to have to live with this decision for the rest of my remaining life. The next day I overheard Lennie and George talking in the bunk house, about buying a house with a few acres. It had a windmill, a chicken run, a kitchen, an orchard, a pig pen and so much more. Lennie seemed to be getting really excited about George building him some hutches for his rabbits to go. Then he went on to say about how when the salmon swim upstream they can catch them and have smoked salmon, every Sunday kill a chicken or a rabbit to have for Sunday dinner. Lennie was watching George as he spoke about what seemed to be a fantasy. I asked George if he knows of a place like this, he didn’t seem too eager to tell me but I wasn’t too bothered. â€Å"I was just wondering how much a place like that costs. † 600 bucks he said for a place like that, now that’s what you call a bargain. â€Å"Well I’ve got 350 bucks I could give you that if you let me come with you I’m no good here I’ve only got one hand, what do you say? † He had a little think but he then agreed I could come with them. We worked out that we would be outta this place within a month.

Imagery and Metaphor in Wilfred Owens Dulce et Decorum Est :: Dulce et Decorum Est Essays

Imagery and Metaphor in Wilfred Owen's Dulce et Decorum Est  Ã‚  Ã‚  Ã‚   The poem is one of the most powerful ways to convey an idea or opinion.   Through vivid imagery and compelling metaphors, the poem gives the reader the exact feeling the author wanted.   The poem "Dulce et Decorum Est," an anti-war poem by Wilfred Owen, makes great use of these devices.   This poem is very effective because of its excellent manipulation of the mechanical and emotional parts of poetry.   Owen's use of exact diction and vivid figurative language emphasizes his point, showing that war is terrible and devastating. Furthermore, the utilization of extremely graphic imagery adds even more to his argument.   Through the effective use of all three of these tools, this poem conveys a strong meaning and persuasive argument.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The poem's use of excellent diction helps to more clearly define what the author is saying.   Words like "guttering", "choking", and "drowning" not only show how the man is suffering, but that he is in terrible pain that no human being should endure.   Other words like writhing and froth-corrupted say precisely how the man is being tormented.   Moreover, the phrase "blood shod" shows how the troops have been on their feet for days, never resting.   Also, the fact that the gassed man was "flung" into the wagon reveals the urgency and occupation with fighting. The only thing they can do is toss him into a wagon.   The fact one word   can add to the meaning so much shows how the diction of this poem adds greatly to its effectiveness.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Likewise, the use of figurative language in this poem also helps to emphasize the points that are being made.   As Perrine says, people use metaphors because they say "...what   we want to say more vividly and forcefully..."   Owen capitalizes greatly on this by using strong metaphors and similes.   Right off in the first line, he describes the troops as being "like old beggars under sacks."   This not only says that they are tired, but that they are so tired they have been brought down to the level of beggars who have not slept in a bed for weeks on end.   Owen also compares the victim's face to the devil, seeming corrupted and baneful.   A metaphor even more effective is one that compares "...vile, incurable sores..." with the memories of the troops.   It not only tells the reader how the troops will never forget the experience, but also how they are frightening tales, ones that will the troops will never be able to tell without remember ing the extremely painful experience.

Fear and Loathing in Las Vegas

Fear and Loathing in Las Vegas â€Å"Explain how characters transition from headstrong and quirky in the beginning to something that resembles shell-shocked soldiers† Raul Duke and the Attorney also known as the main characters of the novel Fear and Loathing in Las Vegas transition from headstrong and quirky characters to something that appears to be shell-shocked soldiers. The American Dream, a very common theme for every American, everyone wants to live it but few actually know what it is. Fear and Loathing in Las Vegas is the American Dream put in action as Hunter S. Thompson puts to the test his standard practice of living in excess and acting strangely enough to evade detection, with the attitude of someone who belongs where he is. Hunter S. Thompson manages to create a journalistic discovery that outlines the changes of an American legend. The characters transitioning from headstrong and quirky in the beginning to something that resembles shell-shocked soldiers, these descriptions apply to both the characters, Raul Duke and his Samoan attorney who is never named, and the supporting characters, hotel bellhops and other static characters. Old elephants limp off to the hills to die; old Americans go out to the high way and drive themselves to death with huge cars†(18). This shows a perfect blend of aggressive journalism gone awry combined with great American willpower and ingenuity and is a landmark in the world of â€Å"counterculture† writing. At the beginning of the novel both Raul Duke and the attorney showed head strong and quir ky qualities. As your attorney†, that’s how the attorney always presented himself in front of people shows a very positive and headstrong personality because he isn’t afraid of showing who he is and it also represents how he loves his job since he always wanted to be referred as to the attorney. Another scene that shows both the attorney and Dr. Thompson upbeat personalities is their ride with the shark to Las Vegas. Off course they were high throughout the whole drive. That is also a reason why they felt so headstrong because it is believed that drugs made them feel more powerful. We are going to rip his lungs out! † said the attorney during the ride to Las Vegas. Also them getting the shark was one of the moments that got them so pumped up. Then there is a change in personality were both characters resemble shell-shocked soldiers. I believe these changes of transition originate from the drugs and their effects and that provokes them to become bipolar. One of the scenes that show this transition is the Vietnam flash and the hotel scene while Dr. Thompson and the attorney are in the elevator and the attorney becomes overly aggressive. This transition happens after their usage of drugs and alcohol and it is influenced by Hunter S. Thompson and his persona. The influence of Dr. Thompson’s novel he has had on American culture is almost countless. Every American writer with any sense of politics and social morality reads and looks up to the good doctor. Fear and Loathing marks a turning point in his style. The strange and often twisted mindset of these people creates, for the average readers, what seems like an alternate reality, a world which they have never before witnessed. Duke and his attorney seem like characters in some perverse drama although they are in fact, actual people. This is the effect the â€Å"sub culture† that is the subject matter. The reader can identify with the ordinary people in the novel such as hitchhiker, these people do not understand the rhyme or reason of the actions taken by the end of the book the reader, at least, has gleaned some sort of comprehension of this secret and sometimes frightening world of drug people. You can turn your back on a person, but never turn your back on a drug especially when its waving a razor-sharp knife un your eyes†. This transition from headstrong and quirky to shell-shocked soldiers all occurs from the use of drugs and its effects. Thus, Hunter S. Thompson created these characters and their personalities as a representation of himself even though they are realistic people.

Speech Writing

Read the following discussion and consider the views of both the teacher and her students. Write a speech for the school Science Club. In your speech ; describe some of the ways children use technology ; precautions children could take for health and safety ; views of older generations towards technology ; give your own views Base your speech on the ideas found in the discussion and be careful to use your own words. You should write between lo and 2 sides, allowing for the size of your handwriting.Up to ten marks are available for the content of your answer and up to fifteen marks for the quality Of your writing. After a Communication Studies lesson, the teacher, Mrs. Trapdoor, and three students discuss modern technology. Mrs. Trapdoor: That lesson makes me more worried than ever about your physical well being. Surely it's not a good thing that you use modern technology to escape from reality so often? Brat: So, what do you do to escape from the stresses of your job? No doubt you â €˜up the volume' on your classical music in the car or watch the latest soap opera on television.Either way, it's not that different. Mrs. Trapdoor: Okay, we all need to switch off now and then, but the kids see are permanently hooked up to some gadget that Stops them communicating with others. My son is constantly in his own bubble; if he's not on the phone to a friend then he's ‘shuffling' and focused on his music player, and don't get me started on these new games and films he watches on a ridiculously small screen. Catkin: It's the latest technology. It solves the problem of what film you all want to watch on television.He's just ‘zoning out'; its what we all do. In your day you would have gone to your room. Well, now we can block out situations hat are stressful. Mrs. Trapdoor: What? Like family life? You see that's what worries me. He's there in the room with us, but he's not really there. Ail: Well, it depends on how high the volume is! I can easily listen to m y music as well as tune in to what's being said around me. If my mother starts an argument, then I just turn the volume up to the maximum! Brat: That's how I like to listen to my music nanny. Loud.Mrs. Trapdoor: You see that also concerns me. New studies prove it is dangerous to listen to really loud music as it can cause hearing loss. [25] Catkin: Well, what about you and your laptop? You're always hunched over it typing, risking injury to your back and your hands. You see, you condemn our use of technology, but you forget how much people older than us rely on it. Plus, if anything goes wrong with your new devices, you usually ask us to fix it. Mrs. Trapdoor: Okay, I know you belong to the technological society, but it doesn't stop me worrying about your health.My laptop isn't a miniscule gadget that requires me to risk my eyesight to see the screen. The keys on your game players are so small that you could suffer from repetitive strain injury or even arthritis in the future. Catki n: get your point. However, we know that we should have breaks when our eyes get tired or our fingers ache. Mrs. Trapdoor: What about the dangers of walking around or cycling whilst the latest rap song is blaring in your ears? You're oblivious to the traffic around you and you risk being in an accident.What's more, someone could attack you as you wouldn't be aware of their presence. Ail: It is stupid to lock yourself up in your own world in a busy city, but is it very different from adult motorists talking on their mobiles and causing accidents? Mrs. Trapdoor: But it's in cities where I see most teenagers not interacting with hats going on around them, and they don't even mutter please or thank you to others who serve them. Ail: You can't blame these devices for bad manners. Don't tell me that adults aren't tempted to block out the noise and stress of public transport!I saw an old guy with headphones on in the subway, blissfully unaware of his surroundings. Mrs. Trapdoor: Everyone o ver thirty looks old to you lot! My point is still relevant. I'm not just concerned about noise. I've even heard of discos where teenagers listen and dance to their own choice of music on their own headphones. Catkin: Hey, that's a good idea! The world is changing. By the way, is that your cell phone ringing? A very warm welcome to one and all in the Science Club ! Does any one here know that technology could be dated back to the pre historic era?Well, before we get into that, lets define technology. As we all know , our lives revolve around technological advancements right from basic appliances like a fan or air conditioner to your Phone. Engineers all over the world strive to improve the quality of life, by inventing user friendly devices by which, life becomes comfortable. Who could say ‘NO' to ease and luxury in the fast advancing world Nicola Tests, the father of modern technology, as ridiculed by scientists then for inventing very important tools like the radio, Cray & the AC and DC motor.Some did not accept his theory, but least did they imagine, so many years later a life without these modern appliances. Technology should be encouraged when it comes to enriching a person's being. The very discovery of the ‘flint' stone is considered a technological advancement without which the discovery of fire would have been next to impossible. As the saying goes ‘Necessity is the mother of invention', the thirst and desire to learn and aspire is what drove cave man to improve his lifestyle. If only he did not do so, we would all remain in darkness till date.Since then, discoveries big or small have had a positive impact on the outlook of people and the way they choose to lead life. Not only has technology impacted the world towards fun and enjoyment, but also helped him have a larger life span , thanks to the advancements in the field Of healthcare. Technology alone has helped diagnose and treat life threatening diseases that could possibly wipe out our very existence on this planet. Hence, encouraging such endeavourers is an important step towards a healthy life. The past decade has seen profound increase in the use of entertainment technology by children, some as young as 1 year of age.It is hard to find kids who would prefer playing basket ball in the open to a SSP indoors. Doctors world wide believe , that ‘attachment' to technology has ‘detached' children from humanity as they would interact better with a Graphical User Interface than a fellow human being. Brain development research suggests that the frontal cortex of a child's brain is at risk where he looses impulse control and becomes more violent. Apart from this, the Electromagnetic radiations that are emitted from these gadgets are remarry causes of sensory and motor disorders in children.Being a couch potato , with a TV remote in one hand and a snack in the other is one such thing you can't miss in a household with kids. Unhealthy snacking and lack o f physical exercise and fresh air causes obesity which endanger their lifespan. However, recent advancements in the field of modern gadgets does cause concern in the minds of the previous generation. The pods and loud music , generally used to De-stress, by teenagers causes serious hearing disorders. Decades ago, fun was about meeting up with friends and family over a social adhering, and now that children prefer chatting online to meeting up, parents do get a little worried.The worry ends up in reflecting badly on technological improvements. Besides, they overlook the fact that even they require gadgets to complete their daily tasks even as simple as sending an email and turn to youngsters to certain stuff they can't handle. Overall, rating technological advancements as a bane would be unfair to the present generation has it has so many positives to it. To wrap up my speech, would like to say a few words on how a rational use of technology could improve the outlook of children.Firs tly, to the parents who think advancements would prove to be a disadvantage to their children, I suggest they ensure the exposure is under their supervision and subtly handled. Secondly, technology is a limitless field of science where there is so much to learn and gather that, exposing our kids to it, would bring positive results as they would learn so much more. Speech Writing Read the following discussion and consider the views of both the teacher and her students. Write a speech for the school Science Club. In your speech ; describe some of the ways children use technology ; precautions children could take for health and safety ; views of older generations towards technology ; give your own views Base your speech on the ideas found in the discussion and be careful to use your own words. You should write between lo and 2 sides, allowing for the size of your handwriting.Up to ten marks are available for the content of your answer and up to fifteen marks for the quality Of your writing. After a Communication Studies lesson, the teacher, Mrs. Trapdoor, and three students discuss modern technology. Mrs. Trapdoor: That lesson makes me more worried than ever about your physical well being. Surely it's not a good thing that you use modern technology to escape from reality so often? Brat: So, what do you do to escape from the stresses of your job? No doubt you â €˜up the volume' on your classical music in the car or watch the latest soap opera on television.Either way, it's not that different. Mrs. Trapdoor: Okay, we all need to switch off now and then, but the kids see are permanently hooked up to some gadget that Stops them communicating with others. My son is constantly in his own bubble; if he's not on the phone to a friend then he's ‘shuffling' and focused on his music player, and don't get me started on these new games and films he watches on a ridiculously small screen. Catkin: It's the latest technology. It solves the problem of what film you all want to watch on television.He's just ‘zoning out'; its what we all do. In your day you would have gone to your room. Well, now we can block out situations hat are stressful. Mrs. Trapdoor: What? Like family life? You see that's what worries me. He's there in the room with us, but he's not really there. Ail: Well, it depends on how high the volume is! I can easily listen to m y music as well as tune in to what's being said around me. If my mother starts an argument, then I just turn the volume up to the maximum! Brat: That's how I like to listen to my music nanny. Loud.Mrs. Trapdoor: You see that also concerns me. New studies prove it is dangerous to listen to really loud music as it can cause hearing loss. [25] Catkin: Well, what about you and your laptop? You're always hunched over it typing, risking injury to your back and your hands. You see, you condemn our use of technology, but you forget how much people older than us rely on it. Plus, if anything goes wrong with your new devices, you usually ask us to fix it. Mrs. Trapdoor: Okay, I know you belong to the technological society, but it doesn't stop me worrying about your health.My laptop isn't a miniscule gadget that requires me to risk my eyesight to see the screen. The keys on your game players are so small that you could suffer from repetitive strain injury or even arthritis in the future. Catki n: get your point. However, we know that we should have breaks when our eyes get tired or our fingers ache. Mrs. Trapdoor: What about the dangers of walking around or cycling whilst the latest rap song is blaring in your ears? You're oblivious to the traffic around you and you risk being in an accident.What's more, someone could attack you as you wouldn't be aware of their presence. Ail: It is stupid to lock yourself up in your own world in a busy city, but is it very different from adult motorists talking on their mobiles and causing accidents? Mrs. Trapdoor: But it's in cities where I see most teenagers not interacting with hats going on around them, and they don't even mutter please or thank you to others who serve them. Ail: You can't blame these devices for bad manners. Don't tell me that adults aren't tempted to block out the noise and stress of public transport!I saw an old guy with headphones on in the subway, blissfully unaware of his surroundings. Mrs. Trapdoor: Everyone o ver thirty looks old to you lot! My point is still relevant. I'm not just concerned about noise. I've even heard of discos where teenagers listen and dance to their own choice of music on their own headphones. Catkin: Hey, that's a good idea! The world is changing. By the way, is that your cell phone ringing? A very warm welcome to one and all in the Science Club ! Does any one here know that technology could be dated back to the pre historic era?Well, before we get into that, lets define technology. As we all know , our lives revolve around technological advancements right from basic appliances like a fan or air conditioner to your Phone. Engineers all over the world strive to improve the quality of life, by inventing user friendly devices by which, life becomes comfortable. Who could say ‘NO' to ease and luxury in the fast advancing world Nicola Tests, the father of modern technology, as ridiculed by scientists then for inventing very important tools like the radio, Cray & the AC and DC motor.Some did not accept his theory, but least did they imagine, so many years later a life without these modern appliances. Technology should be encouraged when it comes to enriching a person's being. The very discovery of the ‘flint' stone is considered a technological advancement without which the discovery of fire would have been next to impossible. As the saying goes ‘Necessity is the mother of invention', the thirst and desire to learn and aspire is what drove cave man to improve his lifestyle. If only he did not do so, we would all remain in darkness till date.Since then, discoveries big or small have had a positive impact on the outlook of people and the way they choose to lead life. Not only has technology impacted the world towards fun and enjoyment, but also helped him have a larger life span , thanks to the advancements in the field Of healthcare. Technology alone has helped diagnose and treat life threatening diseases that could possibly wipe out our very existence on this planet. Hence, encouraging such endeavourers is an important step towards a healthy life. The past decade has seen profound increase in the use of entertainment technology by children, some as young as 1 year of age.It is hard to find kids who would prefer playing basket ball in the open to a SSP indoors. Doctors world wide believe , that ‘attachment' to technology has ‘detached' children from humanity as they would interact better with a Graphical User Interface than a fellow human being. Brain development research suggests that the frontal cortex of a child's brain is at risk where he looses impulse control and becomes more violent. Apart from this, the Electromagnetic radiations that are emitted from these gadgets are remarry causes of sensory and motor disorders in children.Being a couch potato , with a TV remote in one hand and a snack in the other is one such thing you can't miss in a household with kids. Unhealthy snacking and lack o f physical exercise and fresh air causes obesity which endanger their lifespan. However, recent advancements in the field of modern gadgets does cause concern in the minds of the previous generation. The pods and loud music , generally used to De-stress, by teenagers causes serious hearing disorders. Decades ago, fun was about meeting up with friends and family over a social adhering, and now that children prefer chatting online to meeting up, parents do get a little worried.The worry ends up in reflecting badly on technological improvements. Besides, they overlook the fact that even they require gadgets to complete their daily tasks even as simple as sending an email and turn to youngsters to certain stuff they can't handle. Overall, rating technological advancements as a bane would be unfair to the present generation has it has so many positives to it. To wrap up my speech, would like to say a few words on how a rational use of technology could improve the outlook of children.Firs tly, to the parents who think advancements would prove to be a disadvantage to their children, I suggest they ensure the exposure is under their supervision and subtly handled. Secondly, technology is a limitless field of science where there is so much to learn and gather that, exposing our kids to it, would bring positive results as they would learn so much more.

Free Family History Databases at Your Local Library

Free Family History Databases at Your Local Library Your library card could be the key that unlocks your family tree. Many libraries across the U.S. and elsewhere around the world subscribe to multiple databases for the use of their members. Dig through the list and youre likely to find some genealogical gems, such as the  Biographical and Genealogy Master Index  or  Ancestry Library Edition. Databases offered by your local library may include biographies, obituaries, census and immigration records, birth and marriage records, phone books and historical newspapers. A particular library may subscribe to as few as one or two such databases, while others may offer a wide range of free databases. Some of the most useful library databases for genealogical research include: Ancestry Library Edition  - Ancestry Library Edition offers a wide and diverse variety of content allowing you to trace your family history. In the U.S., this includes the complete Federal Census Collection, 1790-1930; an Immigration Collection, including passenger lists and naturalization petitions; Military Records including World War I Draft Registration and Civil War records, and other family and local history records. In the UK, youll find many of these items, as well as the UK and Ireland census, the England Wales civil registration index and the BT phone book archives. Many of the items youll find on Ancestry.com, but free for participating library patrons accessing the database from library computers. Heritage Quest Online  - This library offering from ProQuest contains over 25,000 family and local history books, the entire US Federal Census, PERSI, Revolutionary War Pension and Bounty Land Warrant Application files, and other genealogical collections. Unlike Ancestry L ibrary Edition, HeritageQuestOnline is available via remote access from libraries which choose to offer the feature. Proquest Obituaries  - More than 10 million obituaries and death notices appearing in top U.S. national newspapers dating back to 1851 appear in this library database, with full digital images from the actual paper. This database, at launch, included obituaries from The New York Times, The Los Angeles Times, The Chicago Tribune, The Washington Post, The Atlanta Constitution, The Boston Globe and The Chicago Defender. More newspapers are planned for addition over time. Historical newspaper collections  - A large number of libraries offer access to some type of historical newspaper collection. These may be local newspapers, national newspapers, or newspapers of more global interest. The ProQuest Historical Newspaper Collection, for example, includes full text and full image articles from the major American newspapers:Chicago Tribune  (April 23, 1849-Dec. 31, 1985);  The New York Times  (Sept 18, 1851-Dec. 31, 2002);and  The Wall Street Journal  (July 8, 1889-Dec. 31, 198 8). The Times Digital Archive database is a full-image online archive of every page published by  The Times  (London) from 1785-1985. NewspaperArchive also offers a library version, with convenient online access to full-page historical newspapers from across the US, along with papers in the United Kingdom, Canada, Jamaica and other countries dating from 1759-1977. Libraries may also offer individual access to a variety of newspapers. Biographical and Genealogy Master Index  - A master index to biographies published since the 1970s in a wide variety of collective biography volumes. In addition to providing the individuals name, birth, and death dates (where available), the source document is listed for further reference. Digital Sanborn Maps, 1867-1970  - Yet another ProQuest offering, this database provides digital access to more than 660,000 large-scale Sanborn maps of more than 12,000 American towns and cities. Created for insurance adjusters, these maps provide a great deal of detail on the structures exisiting in larger towns and cities, along with street names, property boundaries and other useful information. Many of these databases can be accessed remotely by library patrons with a valid library card and PIN. Check with your local town, county or state library to find out what databases they offer, and apply for a library card if you dont already have one. Some states in the United States actually offer access to these databases for all residents of their state! If you cant find what you need locally, look around. Some libraries allow patrons who dont live in their coverage area to purchase a library card. For a useful list of libraries of U.S. libraries that offer remote, in-home access to the HeritageQuest Online database, see  HeritageQuestOnline  at EOGN.com. Many of these will likely offer a few of these other databases as well.

When to Use the Familiar Forms of You in Spanish

When to Use the Familiar Forms of You in Spanish Spanish has two sets of pronouns that mean you- the familiar informal you, which is tà º in the singular and vosotros in the plural, and the formal you, which is usted in the singular and ustedes in the plural. They are often a source of confusion for Spanish students. While there are not any rules that are always valid for determining which one to use, the guide below will help steer you in the right direction when you are deciding on which pronoun to go with. Formal vs. Informal First, while there are exceptions, the basic difference between the familiar and the formal pronouns is that the former is typically used for friends and family members, while the formal is for use in other situations. You might think of the distinction as something like the difference, at least in the United States, between addressing someone by a first name or something more formal. The danger of using the familiar form when you should not is that you may come across as insulting or condescending to the person you are speaking to, even if you do not intend to. And if you may come across as distancing if you stick to the formal when the informal would be appropriate. In general, you should use the formal forms of you unless there is a reason to use the familiar form. That way, you are safely coming across as polite rather than risking being rude. Situations to Apply Formal Forms There are two situations where the formal form is almost always used: In most of Latin America, the plural familiar form (vosotros) is nearly extinct for everyday conversation. Parents will address even their children as ustedes, something that sounds overly conservative to most Spaniards.There are a few regions, notably in parts of Colombia, where the informal singular forms also are seldom used. Using the Familiar Form Safely Here is where it is generally safe to use the familiar form: When speaking with family members or good friends.When speaking to children.When talking to your pets.Usually, when someone starts addressing you as tà º. Generally, however, you should not respond in the familiar form if the person who addresses you as tà º is someone in a position of authority over you (such as a police officer).When someone lets you know its OK to address him or her in familiar terms. The verb for to speak to someone in familiar terms is tutear.When meeting peers, if is the custom in the region for your age group and social status. Take your cues from those around you and the person youre speaking with.In most Christian traditions, when praying to God. In some regions, another singular familiar pronoun,  vos,  is used with varying degrees of acceptance. In some areas, it has its own accompanying verb conjugations. Your use of tà º, however, will be understood in those areas. Other Familiar and Formal Forms The same rules that apply to tà º and vosotros that apply to other familiar forms: The singular te and the plural os are used as the familiar objects of verbs. The formal pronouns are more complicated: In standard Spanish, the formal singular forms are lo (masculine) and la (feminine) as direct objects but le as an indirect object. The corresponding plural forms are los (masculine or mixed-gender direct object), las (feminine direct object), and les (indirect object).The singular familiar possessive determiners are tu and tus, depending on whether the accompanying noun is singular or plural. (Note the lack of a written accent.) The plural determiners also vary depending on the number of the noun: vuestro, vuestra, vuestros, vuestras.The familiar long-form possessives are tuyo, tuya, tuyos, and tuyas in the singular. The plural forms are suyo, suya, suyos, and suyas. Familiar Forms in English Although distinctions between the formal and familiar may sound foreign to English speakers, English used to make similar distinctions. In fact, these distinctions can still be found in older literature, such as the writings of Shakespeare. In particular, the informal forms of Early Modern English are thou as a subject, thee as an object, and thy and thine as possessive forms. During that period, you was used as a plural instead of both singular and plural as it is today. Both tà º and thou come from the same Indo-European source, as do corresponding words in some other languages, such as du in German. Key Takeaways Spanish speakers uses formal and informal variations of their words for you and your that depend on the relationship between the speakers.In Spanish, the distinctions are made for both singular and plural forms of you, while in Latin America the distinctions exist only in the singular.Among other uses, the informal forms are used when speaking with family members, close friends, and children.

Mariner 4 - Mission to Mars - Brief History of Mariner 4 Mission to Mars

Mariner 4 - Mission to Mars - Brief History of Mariner 4 Mission to Mars Mars is in the news a lot these days. Movies about exploration of the planet are popular, and several space agencies around the world are planning human missions in the next decades. Yet, there was a time not so long ago in human history when NO mission had been to the Red Planet. That was in the early 1960s, when the Space Age was picking up momentujm. Since then, scientists have been exploring the planet Mars with robotic spacecraft: mappers, landers, rovers, and orbiters  such as Mars Curiousity, as well as the Hubble Space Telescope, which observes Mars from orbit around Earth.  But, there had to be a first successful mission to get this all started. Mars excitement began when Mariner 4 arrived at the Red Planet on July 15, 1965. It got as close as 9,846 km (6,118 miles) from the surface and returned the first good images of the cratered, dusty terrain. It was not the first mission launched to Mars, but it was the first successful one.   What Did Mariner 4 Show Us? The Mariner 4 mission, which was the fourth in a series of planetary exploration missions, revealed the cratered, rust-colored surface of the planet. Astronomers knew Mars was red from years of ground-based observations. However, they were amazed at the color seen in the spacecrafts images. Even more surprising were pictures that showed regions showing evidence that liquid water had once etched its way across the surface. Yet, there was NO evidence of liquid water anywhere to be found.   In addition to various field and particle sensors and detectors, the Mariner 4 spacecraft had a television camera, which took 22 television pictures covering about 1% of the planet. Initially stored on a 4-track tape recorder, these pictures took four days to transmit to Earth. Once past Mars, Mariner 4 orbited the Sun prior to returning to the vicinity of Earth in 1967. Engineers then decided to use the aging craft for a series of operational and telemetry tests to improve their knowledge of the technologies that would be needed for future interplanetary spacecraft. All in all, the mission was a great success. Not only did it serve as a proof of concept for successful planetary exploration missions, but its 22 images also revealed Mars for what it really is: a dry, cold, dusty and apparently lifeless world.   Mariner 4 Was Designed For Planetary Exploration NASA built the Mariner 4 mission to Mars to  be tough enough to get to the planet and then study it with a set of instruments during its quick flyby. Then, it had to survive the trip back around the Sun and supply more data as it flew. Mariner 4s  instruments and cameras had the following tasks: study interplanetary fields and particles, including the magnetic field of Mars, cosmic dust, cosmic rays, and the solar wind;take close-up images of Mars in hopes of discovering the geologic and atmospheric processes at work on the planet over the eons;provide experience in operating long-term interplanetary missions.   The spacecraft was powered by solar cells that provided about 300 watts of power for the ships instruments and television camera. Nitrogen gas tanks supplied fuel for attitude control during flight and maneuvers. Sun and star trackers helped the spacecraft navigation systems. Since most stars were too dim, the trackers focused on the star Canopus.   Launch and Beyond Mariner 4 rode to space aboard an Agena D rocket, launched from Cape Canaveral Air Force Station launch complex in Florida. Liftoff was flawless and a few minutes later, the thrusters fired to put the spacecraft into a parking orbit high above Earth. Then, about an hour later, a second burn sent the mission on its way to Mars.   After Mariner 4 was well under way to Mars, an experiment was approved to study the effect of transmitting the spacecrafts radio signal through the Martian atmosphere just before the spacecraft disappeared behind the planet. This experiment was designed to probe the thin blanket of air surrounding Mars. That task threw mission planners a real challenge: they had to reprogram the spacecrafts computer from Earth. That had never before been done, but it worked perfectly. In fact, it worked so well that mission controllers have used it many times with other spacecraft in the years since then.   Mariner 4 Stats The mission was launched on November 28, 1964. It arrived at Mars on July 15, 1965 and performed all its mission activities well. Controllers lost communication with the mission from October 1, 1965 to 1967.  Then contact was restored for a few months before it was lost again, for good. Throughout its entire mission, Mariner 4 returned more than 5.2 million bits of data, including imaging, engineering and other data.   Want to know more about Mars exploration? Check out Eight Great Mars Books, and also keep an eye out for television specials about the Red Planet. Its a sure bet that there will be an increasing amount of press as humanity gets ready to send people to Mars.

TRAINING AND CAREER DEVELOPMENT PLANS FOR EMPLOYEES IN VIETNAM Dissertation

TRAINING AND CAREER DEVELOPMENT PLANS FOR EMPLOYEES IN VIETNAM AIRLINES - Dissertation Example When asked about the improvement areas of training in terms of training phases, training design surprisingly received the highest percentage, with training needs analysis succeeding it. Eight out of the 21 soft skills which were assessed in terms of the priority accorded to them by Vietnam Airlines were rated as high priority areas by more than 50% of the sample. These soft skills include the following: drive to achieve; dealing with others effectively; managing relationships; leadership; developing people; team empowerment; strategic thinking; and effectively adapting to change. Nearly half say that they have IDPs in place, while majority have agreed that their training policy is effective. Half of the respondents claim being involved in the assessment of their training needs and how the organisation has shown how training influences job performance. Performance evaluations, which is a support mechanism to training and development, is carried out at least once a year, according to a ll of the respondents. Attendance to both in-house and external training was experienced by at least half of the respondents at least once within the past 12 months. ... Additionally, the following obstacles to training and development must be addressed: operations being given greater priority than training and development and the unclear role of training as a promotion criterion. Significant and positive correlations were yielded for both OCB and employee engagement, underscoring the critical importance of the training and development function for Vietnam Airlines, in its bid for competitiveness within the airline industry. Table of Contents Chapter 1 Introduction 7 1.1 Introduction 7 1.2 Vietnam Airlines 8 1.3 Relationship of Training, Employee Engagement and Organisation Citizenship Behaviour 12 1.4 Research Aim 14 1.5 Research Objectives 14 1.5 Overview of the Study 14 Chapter 2 Review of Related Literature 16 2.1 Review of Related Literature 16 2.2 Importance of Training and Development in the Airline Industry 16 2.3 Phases of Training Function 21 2.4 Analysis 22 2.5 Design 23 2.5 Development 24 2.6 Implementation 25 2.7 Evaluation 25 2.8 Factor s that Influence the Effectiveness of Training 26 2.8.1 Training Needs 26 2.8.2 Formal Training 28 2.8.3 Informal Training 28 2.9 Employee Engagement 34 2.10 The Constructs of Employee Engagement 38 2.10.1 The constructs of employee engagement include job satisfaction, involvement and commitment. 38 2.10.2 Organisational Citizenship Behaviour 39 2.10.3 Constructs of Organisational Citizenship Behaviour 40 Chapter 3 Methodology 47 3.1 Introduction 47 3.2 Research Approach 47 3.3 Research Design 50 3.4 Sampling Plan 51 3.5 Data Collection Procedures 52 3.6 Instrument 53 3.7 Ethical Considerations 56 3.8 Method of Data Analysis 57 3.9 Conclusion 57

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

Budgeting - Essay Example Budgets are not always made for a fixed period, some budgets are created by adding a few more months to ensure that the total tenure for which the budget has been made spans over a total of twelve months. Another type of such estimation is known as a forecast. A forecast is a budget that modifies in the middle of the year to make a new/mini budget which is for a period of 3 months or 6 months. By making a budget, a company gets the following advantages: It ensures that the resources are being used in conformity with the goals of the company. It ensures that there are proper controls over the use of resources. It can help in ensuring that the departments of the company are engaged constructively with each other. It acts as a way of evaluating the performance of managers of the company - by comparing their achievements with the budgeted performance (Collier, 2010). Budget Cycle: In a budget cycle, a budget is first planned and then performances are controlled on its basis. In this proc ess, a plan is first developed to manage the finances of the company. This plan is then made the benchmark against which the performance is compared. If the performance is below the budgets estimations, reasons for deviation are found out and measures are taken to ensure that the work performed conforms to the standard set in the budget. Working with the Budget throughout the Budget Cycle As the person in charge of the department of finance, it is obvious that you are going to be a part of every step that is taken when the budgets are prepared. These steps include the following: 1. Planning and Development Planning and development is the first step of the budget cycle. When budgets are made, people involved in the preparation consider the present financial situation to make future estimations; they do not disregard the previous historic data relating to the product or departments. To ensure that the budgets are as accurate as possible, they encourage the people who are involved in t he daily financial dealings of the products to give their inputs. This is because these people are the specialists of the products they work with every day; thus, they will be able to give a better idea of the estimated revenue, expenses, etc. 2. Implementation After a budget has been prepared and loaded into the finance system, it is now the time to implement it. However, before the implementation stage is started, it is imperative to ensure that the correct budget has been loaded. In case of any kind of an ambiguity, it is always advisable to get in touch with a professional accountant. 3. Monitoring a. Revenue and Expense Statement Detail In order to ensure that each fund has its FOPPS, the report that shows the entire details of the expenses incurred and revenue earned is required to be reconciled on a monthly basis. i. All the amounts for expenses incurred during the year, transfers made and revenue earned must be compared with the original document on the basis of which the en try was made and the transaction went through. ii. Once the mistakes are identified, they must be removed as soon as possible. b. Revenue and Expense Statement Summary To make sure that the company has a full control over the operations going on, the statement that shows the summary of the revenue earned and expenses incurred is required to be seen monthly. i. The actual amounts of expenses incurred

Competition and business risk Essay Example | Topics and Well Written Essays - 2000 words

Competition and business risk - Essay Example The industry also has celebrity endorsement campaigns. The prospects for long-term growth in the sales of athletic footwear are excellent. Athletic shoes have become the everyday footwear of choice for children and teenagers. Adults buy athletic shoes for recreational activities as well as casual use, attracted by greater comfort, care features, and lower prices in comparison to leather shoes. Athletic footwear has proven to be very attractive to people who spend a lot of time on their feet, as well as to older people with foot problems. The Global Shoe industry has a great amount of shares in the market and is in a position to achieve even more. The company currently has two plants in North America and Asia, each producing 2 million pairs and 4 million pairs respectively. Both plants are operated at overtime to enhance annual capacity by 20%. In year 10, the company’s annual capacity of shoe pair was 7,200,000. This makes sales volume equal to 5.2 million pairs in year 10. Th e company’s staff is capable of bringing in new shoe models, features and styles to keep the product line up to date. In year 10, the company sold 4,500,000 million pairs of shoes to retailers and individuals. 740,000 pairs were sold to private label through contract and bidding (Thompson, Stappenbeck & Reidenbach, 2011). The industry also has various distribution centers that not only facilitate the company but also its consumers. The distribution center includes wholesale sales, retail stores and apparel stores. The other distribution center includes online shopping through the company’s website. The industry also supplies its products through private label sales to multi-outlet retailers. The company manufactures 500 designs of products, which include shoes for different categories, from daily use to specialty shoes designed for walking, golf, tennis etc. The raw material is supplied to the industry by different suppliers, almost 250 suppliers supply raw material of different types. In short, the industry from-time-to-time enhances its footwear with new styling and performance features and alters the number of models/styles in its product lineup. The company strives to enhance its sales volume and standing in the marketplace via attractive pricing, advertising, mail-in rebates, contracting with celebrities to endorse its brand, convincing footwear retailers dealers to carry its brand, providing merchandising and promotional support to retailers, goods delivery times on shipments to retailers, and promoting online purchases at its Web site. Consumer demand for athletic footwear is diverse in terms of price, styling, and purpose for which athletic footwear is worn. Many buyers are satisfied with no-frills, budget-priced shoes, while some are quite willing to pay premium prices for top-of the-line quality, multiple features, or trendy styling. The biggest market segment consists of customers who buy athletic shoes for general wear, but there are sizable buyer segments for specialty shoes. â€Å"The diversity of buyer demand gives manufacturers room to pursue a variety of strategies, from competing across-the-board with many models and below-average prices to making a limited number of styles for buyers willing to pay premium prices for top-of-the-line quality† (Thompson, Stappenbeck and Reidenbach, 2011). Price, styling, features, quality and a wide choice of appropriate styles and models typically have the

Philedelphia Essay Example | Topics and Well Written Essays - 500 words

Philedelphia - Essay Example Popularly known as the Global Exhibition of Arts, the culture associates with the manufacture of mine and soil products. The exhibition is the first most important universal Fair held in the United States, which took place on 10th May 1876 occupying a two hundred and eighty five acre tract of the Fairmount Park thus overlooking the river Schuylkill (Exhibition, 2012). The twenty seven year old German immigrant by the name of Hermann J. Schwarzmann had an opportunity to design the fairgrounds that he did exclusively. The ground hosted thirty seven nations and many industrial exhibitions which occupied over two hundred and fifty pavilions belonging to individuals (Exhibition, 2012). The exhibition attracted almost nine million visitors while the population of the United States was forty six million. The exhibition had a lasting accomplishment as there was the introduction of industrial Universal power in America. The industrial power concealed the potency and production of many industrialized nations. Philadelphia became the central city the industrial and cultural practices in America (Exhibition, 2012). The visitors attending the exhibition loomed the fairgrounds mostly from east by means of either horse-drawn trolley or the railway across the today Gerald Avenue Bridge (Exhibition, 2012). There was a glass and steel dome of the Memorial Hall on the Schuylkill river near the exhibition grounds whose flag- studded the towers of the major building grew as the wooded slope of Fairmount Park. The complete site and size of the structures are breathtaking in their natural setting (Exhibition, 2012). As advised, the visitors arrived from the Railway of Pennsylvania Depot recognized as the Parkside Avenue today. They were to arrive promptly for the opening at 9:00 AM, and they had to pay fifty cents for entrance

Capital Investment Assignment Example | Topics and Well Written Essays - 1750 words

Capital Investment - Assignment Example Even though after the democratic elections conducted in the year 2005, the country has been advised to be a safer destination for capital investments, there have been apprehensions about the stability of the country and the chances of the conflicts arising again which may hinder the sustained growth of the company's operations in the country. Apart from the political risk, there is the issue of Company's Social Responsibility and the related costs and ethical values that need consideration before taking any decision on investing in Medco Republic. In addition the report focuses on the foreign exchange risk in dealing with the currency of Medco Republic. The objective of this report therefore is to consider the soundness of the proposed capital investment from the angles of financial feasibility, country risk of Medco Republic and the foreign exchange risk in undertaking transactions in the currency of Medco Republic as against the British Pounds as the investments the commitment of substantially larger sums by the Company to be recouped over a longer period. The analysis is based on a review of the net cash flows from the project using the recognized capital budgeting evaluation methods of Net Present Value (NPV) and Internal Rate of Return (IRR), taking the weighted average cost of capital of the Company of 15% as the hurdle rate and the rate for discounting the present value of future cash flows from the project. Financial Feasibility The financial feasibility of any capital investment proposal can be judged based on the ability of the project to enhance the shareholders' wealth by contributing positive net cash inflows from the proposed investments. Just any other domestic capital project is being evaluated, for the international investments can also be evaluated by calculating the 'Net Present Value' (NPV) future cash flows expected out of the project. The NPV of the project depends on the initial investment or initial cash flow, expected future cash flows and the cost of capital. Based on the comparison of the NPV of the future cash flows with the proposed capital investment the feasibility of the project can be established. While working out the NPV the effect of the factors like Sales creation (additional sales), cannibalization (loss of sales), opportunity cost, transfer pricing and fees and royalties on the future cash flows should be taken into account. The Internal Rate of Return (IRR) is the other criter ion that needs to be carefully looked into while deciding on the capital investment. In the case of the proposed capital investment proposals the NPV and IRR from the projects have been worked out and exhibited in the Appendix. From the NPV calculations it is observed that the project has a negative net present value which implies that the project is not acceptable. The internal rate of return (IRR) is also much lower than that of the weighted cost of capital of the company. As against the cost of capital of 15% the IRR from the project works out to 5%. This also indicates that the proposed investment is unviable. Even though the Company can set off the tax payments in the country of Medco Republic against its income tax

650 questions 1 and 2 Assignment Example | Topics and Well Written Essays - 500 words

650 questions 1 and 2 - Assignment Example So no, avoiding unethical or illegal behavior had better not be in conflict with the goal of the firm unless its executives wish to find themselves facing prosecution. Yet Lockheed found itself in hot water many years with the US Government for giving bribes to foreign officials, even though it was accepted practice in the host countries. The very nature of a corporation develops an agency relationship between the stockholders and management. An article in the Yale Law School Repository shows the problem develops when the upper management’s ideas of running the company begins to conflict with the wants of its real owners, the shareholders, whose main goal is making money. It specifically mentions such things as country club membership and private use of the corporate jet. Unless those perks are contracted and part of the executives’ bonuses, such personal joys would be illegal and a definite conflict of interest (Macey). East Coast Yachts has a very complicated cash flow. If it costs $435 million to have $617 million in sales of its boats, that would mean each quarter the company would need in excess of $100 million just to continue its manufacturing process. How they have been managing thus far and still continue to pay almost $18 million in dividends in 2008 is amazing. All it would take is one market dip for the company to be headed for financial trouble. However it is true that the average luxury sea craft buyer has little concern for economic downturns, as the sales figures for super yachts have shown to have grown astronomically during one of the worst periods of recession since the Great Depression (Boat). It seems that East Coast has grown considerably, in that assets increased $40 million between 2009 and 2010. With a net $17.8 million growth in debt in the current year, the company raised much needed capital. Ms Warren has admitted that poor planning has led to a volatile situation.

Capital Investment Assignment Example | Topics and Well Written Essays - 1750 words

Capital Investment - Assignment Example Even though after the democratic elections conducted in the year 2005, the country has been advised to be a safer destination for capital investments, there have been apprehensions about the stability of the country and the chances of the conflicts arising again which may hinder the sustained growth of the company's operations in the country. Apart from the political risk, there is the issue of Company's Social Responsibility and the related costs and ethical values that need consideration before taking any decision on investing in Medco Republic. In addition the report focuses on the foreign exchange risk in dealing with the currency of Medco Republic. The objective of this report therefore is to consider the soundness of the proposed capital investment from the angles of financial feasibility, country risk of Medco Republic and the foreign exchange risk in undertaking transactions in the currency of Medco Republic as against the British Pounds as the investments the commitment of substantially larger sums by the Company to be recouped over a longer period. The analysis is based on a review of the net cash flows from the project using the recognized capital budgeting evaluation methods of Net Present Value (NPV) and Internal Rate of Return (IRR), taking the weighted average cost of capital of the Company of 15% as the hurdle rate and the rate for discounting the present value of future cash flows from the project. Financial Feasibility The financial feasibility of any capital investment proposal can be judged based on the ability of the project to enhance the shareholders' wealth by contributing positive net cash inflows from the proposed investments. Just any other domestic capital project is being evaluated, for the international investments can also be evaluated by calculating the 'Net Present Value' (NPV) future cash flows expected out of the project. The NPV of the project depends on the initial investment or initial cash flow, expected future cash flows and the cost of capital. Based on the comparison of the NPV of the future cash flows with the proposed capital investment the feasibility of the project can be established. While working out the NPV the effect of the factors like Sales creation (additional sales), cannibalization (loss of sales), opportunity cost, transfer pricing and fees and royalties on the future cash flows should be taken into account. The Internal Rate of Return (IRR) is the other criter ion that needs to be carefully looked into while deciding on the capital investment. In the case of the proposed capital investment proposals the NPV and IRR from the projects have been worked out and exhibited in the Appendix. From the NPV calculations it is observed that the project has a negative net present value which implies that the project is not acceptable. The internal rate of return (IRR) is also much lower than that of the weighted cost of capital of the company. As against the cost of capital of 15% the IRR from the project works out to 5%. This also indicates that the proposed investment is unviable. Even though the Company can set off the tax payments in the country of Medco Republic against its income tax

Reading Response Essay Example | Topics and Well Written Essays - 250 words - 25

Reading Response - Essay Example This leads us to two critically important questions. Is the modern liberation movement heading in the right direction or too much assertion is used to bring a change? Also, how long will it take to eradicate gender stereotypes from society? Feminist artists have contributed a lot to revolutionize the image of women. They have asserted through their works that a woman’s personality cannot be defined by men, rather she is herself the maker of meaning. This means that the status of women in society cannot be labelled submissive. It is important for a woman’s body to be seen through a woman’s eyes because this effectively disrupts the centuries old concepts held and promoted by men. Conventional femininity reinforces this male idea that women are delicate and docile (Frueh 194). So, modern feminist art has definitely focused on female body a lot in myriad different ways. This leads us to important questions. Does concentrating focus on female nudity in art contribute much to changing patriarchal views? Does feminist art play a significant role in emancipating

Dysfunctional Families in Today’s World Essay Example for Free

Dysfunctional Families in Today’s World Essay Children are supposed to grow up together with their parents. A family environment helps them not to feel depress(ed). They learn that their feelings and needs are important and can be expressed. Children growing up in such supportive environments are likely to form healthy, open relationships in adulthood. Family dysfunction can be any condition that interferes with healthy family functioning. In most families, there occurs some periods of time where functioning is impaired by stressful circumstances. These stressful events could be a death in the family or a parents serious illness, among others. But for healthy families, the moment the crisis is over, then normal functioning resumes. In dysfunctional families, however, problems tend to be chronic. The children then do not consistently get their needs. As a result, the negative patterns of parental behavior tend to be dominant in their childrens lives. Healthy families are not families who never argue or have disagreements. These families may have yelling, bickering, misunderstanding, tension, hurt, and anger but not all the time. In healthy families, emotional expression is allowed and accepted. Member of the family can freely ask for and give attention. Rules tend to be made explicit and remain consistent, but with some flexibility to adapt to individual needs and particular situations. Healthy families allow for individuality; each member is encouraged to pursue his or her own interests, and boundaries between individuals are honored. Children from healthy families are consistently treated with respect, and do not fear emotional, verbal, physical, or sexual abuse. Parents can be counted on to provide care for their children. Children are given responsibilities appropriate to their age and are not expected to take on parental responsibilities. Finally, in healthy families, everyone makes mistakes; and most importantly, mistakes are allowed. II. The rise of dysfunctional families and its impact in society There are many types of dysfunction in families. Some parents choose to under-function. They leave their children to fend for themselves. On the other hand there are some parents who over-function. These parents seem to never allow their children to grow up and be on their own. Others are inconsistent or violate basic boundaries of appropriate behavior. Below is a brief description of some types of parental dysfunction along with some common problems associated with each. Deficient Parents Deficient parents hurt their children more by omission than by commission. Frequently, it is because of a chronic mental illness or a disabling physical illness that contributes to parental inadequacy. Parental emotional needs tend to take precedence over the needs of the children. The children, on the other hand, are often asked to be their parents caretakers. Thus, children tend to take on the adult responsibilities at a young age in these families. They are robbed of their own childhood, and they learn to ignore their own needs and feelings. Because of this experience, where these children are simply unable to play an adult role and take care of their parents, they thenoften feel inadequate and guilty. These feelings continue into adulthood. Controlling Parents Unlike the deficient parents described above, controlling parents fail to allow their children to assume responsibilities appropriate for their age. Often, the controlling parents are driven by the fear of becoming unnecessary to their children. These parents then continue dominating and making decisions for their children, even if they are already well beyond the age at which this is necessary. This fear leaves them feeling betrayed and abandoned when their children become independent (Forward, 1989). On the other hand, these children of controlling parents frequently feel resentful, inadequate, and powerless. Transitions into adult roles are quite difficult, as these adults frequently have difficulties making decisions independent from their parents. When they act independently these adults feel very guilty, as if growing up were a serious act of disloyalty. Alcoholic Parents Alcoholic families tend to be chaotic and unpredictable. Rules that apply one day do not apply to another one or to the next instance that you happen to be part of. Promises are neither kept nor remembered. Expectations vary from one day to the next. Parents may be strict at times and indifferent at others. In addition, emotional expression is frequently forbidden and discussion about the alcohol use or related family problems is usually nonexistent. Family members are usually expected to keep problems a secret, thus preventing anyone from seeking help. All of these factors leave children feeling insecure, frustrated, and angry. Children often feel there must be something wrong with them and this is the reason that makes their parents behave this way. Mistrust of others, difficulty with emotional expression, and difficulties with intimate relationships carry over into adulthood. Children of alcoholics are at much higher risk for developing alcoholism than are children of non-alcoholics. Abusive Parents Abuse can be verbal, physical, or sexual. Verbal abuse such as frequent belittling criticism can have lasting effects, particularly when it comes from those entrusted with the childs care. Criticism can be aimed at the childs looks, intelligence, capabilities, or basic value. Some verbal abusers are very direct, while others use subtle put-downs disguised as humor. Both types are just as damaging. Definitions of physical abuse vary widely. Many parents, at one time or another, have felt the urge to strike their child. With physically abusive parents, however, the urge is frequent and little effort is made to control this impulse. Striking a child has much to do with meeting the parents emotional needs and nothing to do with concern for the child. Often, parents erroneously justify the abuse as a process of discipline that is intended to help the child. Physically abusive parents then create an environment of terror for the child. This is particularly worse since the violence is often random and unpredictable. Abused children often feel anger. Children of abusive parents have tremendous difficulties developing feelings of trust and safety even in their adult lives. While parents may justify or rationalize verbal or physical abuse as discipline aimed at somehow helping the child, there is no rationalization for sexual abuse. Sexual abuse is the most blatant example of an adult abusing a child purely for that adults own gratification. Sexual abuse can be any physical contact between an adult and child wherein that contact must be kept secret. The demonstrations of affection that occurred then such as hugging, kissing, or stroking a childs hair that can be done openly are quite acceptable and even beneficial. When physical contact is shrouded in secrecy then it is most likely inappropriate. Sexual abuse happens to both boys and girls. This act is perpetrated by both men and women. It cuts across lines of race, socioeconomic level, education level, and religious affiliation. In most cases, sexual abuse is part of an overall family pattern of dysfunction, disorganization, and inappropriate role boundaries. Responsibility for the sexual abuse in all cases rests entirely with the adult. No child is responsible for being abused. Most sexually abused children are too frightened and scared of the consequences for themselves and their families. In most cases, they do not risk telling another adult what is happening. As a result of this bottling-up, they grow into adulthood carrying feelings of self-loathing, shame, and worthlessness. They tend to be self-punishing and have considerable difficulties with relationships and with sexuality. When problems and circumstances such as parental alcoholism, mental illness, child abuse, or extreme parental rigidity and control interfere with family functioning, the effects on children can sometimes linger long after these children have grown up and left their problem families. Adults raised in dysfunctional families frequently report difficulties forming and maintaining intimate relationships, maintaining positive self-esteem, and trusting others; they fear a loss of control, and deny their feelings and reality (Vannicelli, 1989). There is a great deal of variability in how often dysfunctional interactions and behaviors occur in families, and in the kinds and the severity of their dysfunction. However, when patterns like the above are the norm rather than the exception, they systematically foster abuse and/or neglect. Abuse and neglect inhibit the development of childrens trust in the world, in others, and in themselves. Later as adults, these people may find it difficult to trust the behaviors and words of others, their own judgement and actions, or their own senses of selfworth. Not surprisingly, they may experience problems in their academic work, their relationships, and in their very identities. In common with other people, abused and neglected family members often struggle to interpret their families as normal. The more they have to accommodate to make the situation seem normal, the greater is their likelihood of misinterpreting themselves and developing negative self-concepts (e. g. , I had it coming; Im a rotten kid). III. The relationship between religion and dysfunctional families Dysfunctional family members have common symptoms and behavior patterns as a result of their common experiences within the family structure. This tends to reinforce the dysfunctional behavior, either through enabling or perpetuation. The dysfunctional family usually suffers from a variety of issues that may require the help of trained professionals. This is in addition to prayer and other spiritual disciplines. Some of those issues include: (1) Individual personality differences and personal issues; (2) Unresolved issues from the past; (3) Marital and family problems due to domestic violence and abuse, infidelity, and poor communication; (5) Financial problems and poverty; (6) Separation/divorce resulting in grief and loss and abandonment issues, depression, and sometimes a lack of financial support; (7) Mental and physical health problems; and (8) Spiritual disconnection. Any of the aforementioned problems can create high levels of distress, and failure to seek help can be lethal. Furthermore, when a major trauma strikes, families are rarely prepared to deal with it, and if they are unaccustomed to seeking outside help, family members may never recover emotionally. Many people stay away from connecting with God in a Christian community because they feel they are not good enough. Maybe they are overly critical of themselves, or maybe they know they have not lived the way God would want them to live. They may be afraid that Christians in church will judge them and reject them, and so they stay away. They say, God couldn’t really love someone like me. God must be angry with me. They could also be very adept at meeting the perceived expectations of others through self-denial. Denial, repression, splitting, and a false sense of self are often well-developed defense mechanisms. The black and white thinking expressed in such conflicting pairs of opposites as God vs. devil, church vs. world, sin vs. righteousness, leads to repression of anything that might possibly be construed as unacceptable. Constant self-monitoring and rigid self control, along with confession of every sin in prayer, are often considered the only means of avoiding divine condemnation. In the literalism characteristic of fundamentalism, an evil thought or feeling is regarded as just as sinful as an evil act. Impulses and feelings may be considered demonic in origin. In truth, religion can play a part in furthering the dysfunction of families. For one who has a dysfunctional family, its teachings of obedience, respect for authority and quiet compliance further enforce the debilitating situation. But when you dig deeper into what religion is, you will see clearly what God wants. Religious Institutions throughout history have used fear, control and manipulation to build kingdoms made by man. They have left many wounded or dead in the battlefield of Satans kingdom. Religion is a powerful tool of the enemy. An extreme example of this is The Taliban and Bin Laden. Religion teaches obedience to law. And Christ teaches grace. But the scripture has confined all under sin, that the promise by faith in Jesus Christ might be given to those who believe. But before faith came, we were kept under guard by the law, kept for the faith which would afterward be revealed. Galatians 3:22-23. Learning to trust wholeheartedly in God, and depend on Him to break free from whatever bondage, will bring emancipation from these bondages, and make an impact in our broken society. The church should be the one institution where the spirit of fear does not exist and coercion and manipulation are not practiced. IV. Healing dysfunctional families Two centuries ago there was relatively little dispute over the existence of God, or the societally beneficial effect of popular belief in a creator. In the twentieth century extensive secularization occurred in western nations, the United States being the only significant exception (Bishop; Bruce; Gill et al. ; Sommerville). Theists often assert that popular belief in a creator is instrumental towards providing the moral, ethical and other foundations necessary for a healthy, cohesive society. Many also contend that widespread acceptance of evolution, and/or denial of a creator, is contrary to these goals. As he helped initiate the American experiment Benjamin Franklin stated; â€Å"religion will be a powerful regulator of our actions, give us peace and tranquility within our minds, and render us benevolent, useful and beneficial to others† (Isaacson: 87-88). Changes in family life have transformed our society in the last thirty years. One of the biggest has been the virtual disappearance of the male-breadwinner lifestyle and the emerging dominance of the dual-earner couple. Working wives and mothers face questions about the effects of their choices on their childrens welfare and their own health under the strain of the second shift, while their husbands confrontand respond to in a variety of waysnew opportunities to construct a masculine identity not focused exclusively on breadwinning. Leaders in education, business, and government debate what policies should be in place to help people manage their work and family lives and who should bear the cost of work-family management. Changing patterns of family formation and disruption have also created widespread concern and vociferous policy debates. High divorce rates raise questions about the effects of divorce on childrens well-being and future success and how to make blended families work. The problems facing single-parent families have become a focus of policy makers, religious leaders, and the national media. Debates about homosexual unions have led to battles over gay and lesbian marriage in a number of states and many local controversies over what legal rights should be extended to homosexual partners. Delayed marriage and childbearing mean that more American households comprise single adults and childless couples, and remaining childless throughout life has become much more common, fueling concern among some about the decline of the family. All of these changes have led to an increasing pluralism in family life and a new consensus that there are many kinds of loving, caring families. Most people spend some portion of their adult lives outside of a nuclear family, forming and reforming family-like connections periodically over the course of their lives, causing many to rethink long-held assumptions about the necessity of marriage and parenting for adults happiness, security, and well-being. But this pluralism is intensely contested and debated for both moral and social philosophical reasons. Not everyone agrees about what constitutes the good family and what kinds of families are morally legitimate. Many people see the family as the bellwether of our society and find the rapid and numerous changes in family life over the last few decades to be troubling. Some even argue that a devaluing of family life, and especially of lifelong, heterosexual marriage, inevitably leads to a decline of the nation. These debates also focus on questions of resources and inequality. Who has access to the rights that marriage confers? Why does divorce lead to a reduction in women and childrens standard of living, and what can be done to change that? Making Changes Changes in family life have been a central concern for religious leaders, activists, and local communities of faith. Throughout American history, religion and family have been intertwined and interdependent institutions. Congregations, parishes, and synagogues have provided an important context for families to spend time together and have shaped the religious education and moral development of children and youths. Sociologists have long noted that marriage and parenthood make religion more important to people and increase their participation in local congregations. Sometimes, children who come from dysfunctional families continue in their roles because they are waiting for their parents to give their permission; to change. Like most people, parents in dysfunctional families often feel threatened by changes in their children. As a result, they may thwart efforts to change and insist that the children change back. Some specific changes one can do are: (1) Identify painful or difficult experiences that happened during your childhood; (2) Make a list of your behaviors, beliefs, etc. that you would like to change; (3) Next to each item on the list, write down the behavior, belief, etc. that you would like to do/have instead; (4) Pick one item on your list and begin practicing the alternate behavior or belief. Choose the easiest item first; (5) Once you are able to do the alternate behavior more often than the original, pick another item on the list and practice changing it, too; (6) Believe in God’s grace that he will heal all the painful experiences in your list (in no. 1) and pray His love will help you change all the behaviors listed and free you from bondage. References: Bishop, George. (1999). â€Å"What Americans Really Believe, and Why Faith Isnt as Universal as They Think. † Free Inquiry 19(3): 38-42 Bruce, Steve. (2001). â€Å"Christianity in Britain, R. I. P. † Sociology of Religion 61: 191-203. Forward, S. (1989). Toxic parents: Overcoming their hurtful legacy and reclaiming your life. New York: Bantam Books. Gill, R, C. Hadaway and P. Marler 1998 â€Å"Is Religious Belief Declining in Britain? Journal for the Scientific Study of Religion 37: 507-16 Isaacson, Walter. (2003) Benjamin Franklin: An American Life. New York, Simon Schuster. Meeting the Needs of Dysfunctional Families Catechist, January, (1993) Sommerville, C. (2002) â€Å"Stark’s Age of Faith Argument and the Secularization of Things: A. Commentary. † Sociology of Religion 63: 361-72 Vannicelli, M. (1989). Group psychotherapy with adult children of alcoholics: treatment techniques and countertransference. New York: Guilford Press.

Benefits Behind Mergers And Acquisitions Economics Essay

Benefits Behind Mergers And Acquisitions Economics Essay This assignment is going to include a discussion of the theoretical benefits behind mergers and acquisitions, a review of the empirical evidence and also two real world examples, one where value was created and one where it was destroyed. Theory The benefits of mergers and acquisitions stem from a concept known as synergy which can be illustrated using a formula, PVab =PVa + PVb + gains (Arnold, 2008: 866) also represented as, 2+2=5. The theory behind this is that a combined unit would be greater in value than the sum of its parts, basically meaning two firms together are worth more than the value of the firms if they were apart. One benefit of this is the increase in market power which is a firms ability to exercise a degree of control over the price of a product. This can be achieved in more than one way but for example if a firm merged with another and then found itself in a monopoly position it would have the ability to push up the price of its products because consumers would have fewer alternative suppliers. Another advantage is the increase in economies of scale achievable. In most cases the larger the size of a firm the lower the cost per unit of output because of cost advantages being better exploited. For example i f two firms in the same industry merged they could gain marketing economies of scale through joint advertising perhaps and also administration economies by sharing administrative activities and accounting. There would also be financial economies as funds borrowed on the capital market would be provided at lower costs and with more favourable rates of borrowing. Internalisation of transactions is also a benefit; if two firms at different stages of the production chain merged, a greater efficiency of co-ordination of the different levels may be the outcome. This could be achieved because of reductions in costs such as communication, monitoring, contract enforcement and bargaining. Usually entering in to a new market or industry takes years of effort and during the early period losses may even be incurred, however through the process of mergers and acquisitions this once daunting task can become much easier. By acquiring an existing firm that already posses the required skills and mark et strength it eliminates the need for them to be generated internally. There are also tax advantages of acquisitions in some countries because losses of subsidiaries can be used to offset present taxable profits of the parent company meaning a lower tax bill. Therefore acquiring firms which have accumulated tax losses may be beneficial; however this benefit is not present in the UK due to much stricter rules being in place. Another benefit of mergers and acquisitions would be risk diversification. A firm may be viewed as less volatile if its cash flows come from a wider range of sources meaning shareholders gain from a reduction in risk but with no decrease in return. The greater stability of earnings may also be appealing to lenders which could result in lower interest rates. Mergers and acquisitions are usually used as an instrument to create shareholder value (Sudarsanam 2003), this is the main objective; however there also seem to be managerial motives present. When a firm acquires another is consequently becomes a larger enterprise meaning managers have more responsibility and so may be justified to receive a much larger salary. Some may feel more successful and important because of this and this sense of achievement may become a personal driver for managers to carry out mergers and acquisitions. Another reason could be survival, the management team may begin to feel the best way to avoid being taken over or dominated is to grow themselves, especially if regular mergers are occurring in the industry the firm operates in. This could lead to firms not merging for just the benefit of shareholders but also to try and assure the survival of the management team. A question one may wish to ask is how the value of the benefits of mergers and acquisitions can be measured? The benefits of acquisitions are usually not easy or straightforward to put in to numerical form. For example the application of superior managerial skills or entry in to a new market cannot accurately be measured; even things such as competitive position and reputation with customers, the list goes on. These items will not be found on balance sheets so therefore the true value of a firm may not be presented; however one indicator which could perhaps value the benefit may be the firms share price. Empirical evidence Although the theory behind mergers and acquisitions suggest that they create value for both the shareholders of the offeror and offeree companies the empirical evidence doesnt always seem to support this. (Meeks 1977) conducted a statistical test to represent the effects of mergers, he took profits from the merged companies after the merger and compared them with the weighted average of the participants profits had they not merged based on their earnings prior to the merger. His conclusion was that merged profits were less than those that the participants would have received had they not joined forces. However some have questioned Meeks research There are weaknesses in Meekss work (Ulen, 1980: 234). This being said Alan Gregorys review of the long run performance of UK acquiring firms reached a similar conclusion the long-run shareholder wealth effects of recent acquisitions in the UK have been, on average, significantly negative (Gregory, 1997: 984). However a study to evaluate take overs in the UK from 1955-1985 suggest that both offeror and offeree company shareholders gain from mergers we find that mergers have, on average, been value-creating for shareholders as measured by equity market prices around the merger announcement date. Shareholders of targets gain, and bidder shareholders gain or do not lose. (Franks and Harris, 1989: 247). Empirical evidence of the overall wealth gains of target shareholders from stock mergers were reviewed by (Loughran and Vijh 1997). They found that target shareholders that sold out soon after the acquisition date gain from all acquisitions; however those who held on to the acquirers stock find their gains diminish over time. Studies on post merger performance of acquiring firms seem to generally forecast negative results as can be seen here We find that stockholders of the acquiring firms suffer a statistically significant wealth loss of about 10% over the five years following the merger completion. (Agrawal, Jaffe Mandelke r 1992: 1618) and also here We find that these takeovers have a positive but not always significant impact on profitability, and a negative impact on short and long run returns (Cosh, guest and Hughes 2005: 489). Real world examples In 2006 Disney bought Pixar for $7.4billion. The two companies had been working together prior to the merger but with two different sets of shareholders there were barriers that existed, however with the merger the two companies became able to collaborate freely and with ease. Pixar has doubled its yearly film output something that would have been unthinkable before the merger and with expert advice from Disney has improved vastly in fields such as advertising and merchandising. Pixar  movies tend to perform better than animated movies developed by Disney itself (Garrahan, 2010: 16), Toy Story 3 is on course to become the biggest grossing animated film ever released by Walt Disney after generating $630.2m in its first month in cinemas (Garrahan, 2010: 16). In 1994 BMW acquired Rover for  £800 million. Only six years later and after millions of pounds worth of investment they sold the company, The brand had declined too far to be rescued. The German group ploughed {XEU} 4bn into its English patient before getting out in 2000. (The financial times, 2005) The company was sold to the phoenix four for  £10! Who  bought Rover  from  BMW for [pounds sterling] 10 (Eaglesham Peel, 2008: 5). This was a huge disaster, some blamed it on communication When  BMW bought  the  Rover  business, communication with the German managers was even worse (exacerbated by political infighting on the German side). Failure was the inevitable and bitter result. (Lester, 2007: 8) and others on the fact that Rover may have been a lost cause to begin with Even the mighty  BMW, which  bought Rover  in 1994, had to accept in the end that the brand had declined too far or at least to give it a future would cost far too much money. (The financia l times, 2005) Conclusion To conclude having researched for example Meeks and Gregorys financial analysis of the empirical evidence and reviewing the real world examples discussed above one may argue that mergers and acquisitions on average may not be beneficial to the shareholders of the acquiring firms. Management tends to underestimate the level of organisation required and therefore take off more than they can chew. However as seen in the Disney-Pixar case mergers can benefit both the offeror and offeree at times. Wordcount: 1492

Drugs: How Danagerous Is It? Essay -- essays research papers

Drugs: How Danagerous Is It? Drugs have infiltrated our cities, our towns and our lives. Though a small percentage of people use drugs, they do attempt to spread their plague among others. But, how dangerous are these mind suppressors? Do they kill like the statistics show, or is it a coverup to stop people from having a good time? Even in Franklin County, there are drugs. How bad is the problem? It is worse then most people think, but what can we do about it? Can we do anything about it? Marijuana is the drug of choice among most addicts. It is provided cheap and is easily available. Overdosing it on this drug is not possible, or at least dying of an overdose, thus making it seem safe. The high is described as a rush of calmness and relaxation. People under the influence feel relaxed and as if their problems are gone. The most common method of doing this drug is smoking it. The leafy plant is dried and smoked in a joint, or a rolled cigarette with a paper mouth piece. It can also be smoked in a bong, or pipe. Another method is eating the leaves of the plant. They must be cooked in some sort of fat. Marijuana is fat soluble, and for the reason, must be cooked in butter, lard, milk, or other substance. A new method is being tested. It includes "baking" the marijuana under a flame without burning it. It is nearly the same as smoking it, but there is no smoke, which may limit the chance of lung cancer. Yet is this drug safe? No. The short term effects, besides the calmness are the following: temporary memory loss, rapid heart beat, and dizziness. The long term effects include the following: Lung cancer, heart problems, and immune system disorders. The equivalent of one joint is four cigarettes, or ten seconds of car exhaust. No one sees the dangers of this drug, and they usually do not care about them, making it even more dangerous. LSD, or acid, is a synthetic drug that was originally found on the skin of a mushroom. This is considered a psychedelic drug. It is very cheap, usually $4 - $5 a trip. A trip usually consists of 500-600 "mics" of acid. It can be made from morning glory, wood petroleum and other chemicals. The high is very interesting. It is described as non-real. It brings reality and imagination together in a utopia of relaxation. This may sound good, but people tripping on acid do not realized what they are doing and could j... .... This drug is by far the most dangerous of the popular drugs. They often link it to violence and gangs. The drug problem in Franklin County isn't as large as in cities, but is existent. People use drugs, mainly because of peer pressure. Most people would not agree with this, but it is true. Ignorance is a major player in the drug problem. People don't realize HOW dangerous it is. If all people understood the information in this report, the problem could go decrease. It was stated that if marijuana was legalized, the drug problem would cease. This does have some truth to it, but most people say that marijuana leads to other drugs, but studies show that approximately 5% of people who try marijuana try other drugs. Marijuana does not lead to other drugs. However, this does not nullify the fact that marijuana kills people. It does it with the same potency of cigarettes. This is due to the fact that people do not smoke 40 joints a day, like some cigarette smokers, they smoke about two joints a week. But, there is not excuse for other "hard drugs" like LSD, heroin and cocaine. People need to learn what they are doing to themselves; that is the key to solving the drug problem.

Depreciation and Useful Life

Buildings, machinery, equipment, furniture, fixtures, computers, outdoor lighting, parking lots, cars, and trucks are examples of assets that will last for more than one year, but will not last indefinitely. Over time, these assets depreciate. Depreciation is defined as a non-cash expense that reduces the value of an asset as a result of physical or functional factors over time. Therefore, the costs of the fixed assets should be recorded as an expense over their useful lives, since they depreciate and must be replaced once the end of their useful life is reached. Physical depreciation factors include wear and tear during use or from being exposed to such things as weather. Functional depreciation factors include obsolescence or changes in customer needs that cause the asset to no longer provide services for which it was intended or needed. When it comes to computing depreciation, there are three factors that determine the depreciation expense for a fixed asset: the asset’s initial cost, expected useful life, and estimated residual value. And there are also three different ways to calculate depreciation: the straight –line method, the units-of-production method, and the double-declining-balance method. The straight-line method of depreciation provides the same amount of depreciation expense for each year of the asset’s useful life, and is known to be the most commonly used method of calculating depreciation. The unit’s-of-production method of depreciation provides the same amount of depreciation expense for each unit of production. Based on what the asset is, the unit’s-of-production method can be expressed in terms of quantity produced, miles, hours, etc. and is often used when the fixed assets in service time or use varies from year to year. The double-declining-balance method of depreciation provides for a declining periodic expense over the expected useful life of the asset. The double-declining-balance method shows a higher depreciation in the first year of the asset’s use, followed by declining depreciation amounts in the years following, which is why this method is also referred to as an accelerated depreciation method. There are several different types of assets that depreciate over time. Depreciation refers to fixed assets, which exist physically, thus making them tangible assets. In some cases, there are assets that do not depreciate. An example of an asset that does not depreciate would be land since it has an unlimited useful life. If land has a limited useful life, as is the case with a quarry, then it is acceptable to depreciate it over its useful life. One example of an asset that would depreciate would be a MacBook Pro laptop. This is an asset that I would use the straight-line method for being that while computers and technology are constantly changing; devices such as MacBook Pro’s seem to consistently hold their value. Let’s say you purchased the MacBook Pro for $2800 with an expected useful life of 5 years and an estimated residual value of $700, according to the straight-line method of depreciation, it would be calculated as: Annual Depreciation = Cost –Residual Value = $2800-$700 = $420. 00 Useful life 5 Another example of an asset that would depreciate over time would be a vehicle. This is an asset that I would use the units-of-production method for being that the usage and mileage may vary from year to year. Let’s say you purchased the vehicle for $59,900 that is expected to have a useful life of 95,000 miles and an estimated residual value of $19,560, and during the year the vehicle was operated 21,000 miles. According to the units-of-production method of depreciation, it would be calculated as: Step 1: Depreciation per Unit = Cost –Residual Value = $59,900 -$19,560 = $0. 42 per mile Total Units of Production 95,000 miles Step2: Depreciation Expense=Depreciation per unit X Total Units of Production Used Depreciation Expense = $0. 42 X 21,000 Miles = $8,820