.

Friday, May 31, 2019

Anorexia and Food Refusal in Children Essay -- Eating Disorders Health

Anorexia and Food Refusal in ChildrenEating Disorders in children and adolescents represent potentially life-threatening, debilitating conditions that impede physical, emotional, and behavioral growth and development. If treated in short after onset, childhood and adolescent eating disorders have a relatively good prognosis however, if not treated, they may become chronic conditions by matureness with devastating and sometimes irreversible medical, behavioral, and emotional consequences (Robin, Gilroy, and Dennis, 1998, pp421).Feeding problems and eating disturbances in toddlers and early school age children are not particularly rare. They occur in 25%-40% of the population (Kerwin, 1999). However, severe eating disturbances requiring treatment occur in only 3%-10% of young children (Kerwin, 1999). The most common eating disturbance in young children involves some form of food refusal, which some believe may be related to anorexia (Robin et. al., 1998). Very little is known about eat ing disorders in pre-pubertal children, especially those who are otherwise healthy and have no apparent developmental disabilities (Singer et. al., 1992). According to Singer et. al., Some authors have conceptualized eating disorders in pre-pubertal children as early manifestations of anorexia nervosa, but these children rarely met DSM-III-R diagnostic criteria (Singer et. al, 1992, pp 847). Although children often do not meet the technical requirements to be diagnosed with Anorexia Nervosa, they often fall into the category of eating disorders not otherwise specified (Robin et. al., 1998). And, the health risks for these children can be are just as serious as those risks for patients with a clear diagnosis.Children who refuse food ha... ...xperimental psychiatry 18(2). 149-155.Maloney, M.J., Pettigrew, H., Farrell, M. (1983). Treatment sequence for severe weight loss in anorexia nervosa. International Journal of Eating Disorders 2(2). 53-58.Robin, A.L., Gilroy, M., Dennis, A.B. ( 1998). Treatment of Eating Disorders in Children and Adolescents. Clinical psychology palingenesis 18(4). 421-446.Siegel, L.J. (1982). Classical and operant procedures in the treatment of a case of food aversion in a young child. Journal of Clinical Child Psychology 11(2). 167-172.Singer, L.T., Ambuel, B., Wade, S., Jaffe, A.C. (1992). Cognitive Behavioral treatment of health impairing food phobias in children. Journal of the American Academy of Child and Adolescent Psychiatry 31(5). 847-852.Winer, J.M. (1984). Psychopharmocology in childhood disorders. psychiatrical Clinics of North America 7(4). 831-843.

Thursday, May 30, 2019

Tokugawa Government Essay -- Government, Tokugawa Politics

Tokugawa government had belonged to the Shoguns and was successful in forming and keeping an affordable system that had lasted two and a half centuries (Pg.3). Tokugawa governments goal was to maintain under the centralized power in the context of a feudal system, in which the divers(a) lords (daimyo) could bind their autonomy (Pg.3). Tokugawa Shogun had his castle in capital of Japan and he had also established the Shogun government in Edo and it is now presently known as Tokyo. The Edo government of the Tokugawa was known as bakfu (Pg.3). The Tokugawa policy relied on maintaining the status quo and their power. The status quo was based on Confucians principles which were made accordance to the need of a feudal Japanese society and sanctions by the Tokugawa rulers (Pg.4). In this paper, it will discuss Tokugawa bakfu policies which had given a rise to the culture of floating world through the various roles of samurai warriors, the merchants and the courtesans. The Tokugawa bakf u had a control system called alternate attendance that expected the Daimyo to reside in Edo and at their domains (Pg.241). Edo was mostly consisted of the male population (Pg.245). The Daimyo had to drop dead their wives and children in Edo as hostages (Pg.241). Tokugawa society was divided into four categories the samurai warriors, the peasants, the artisans and the merchants. The samurai warriors were the masters of agriculturalists, artisans and merchants and they were not allowed to be rude or disrespectful towards the samurai (Pg.5). The official merchants were in land of supplying goods to Samurais in which made Edo a consumer capital (Pg.241). The power of merchants had formed most of the wealth for their feudal lords. The Tokugawa merchant officials ... ...world through the opposite roles played by the samurai warriors, the merchants and the courtesans. The Samurai warriors had the power of mastering and ruling over the merchants. The merchants were in the duty of suppl ying goods to the Samurais and most of the wealth was produced by the merchants (Pg.241). The merchants were given void time and through this time they were able to meet wealthy customers in order to keep Edo a consumer capital. The leisure time was spent in the gay quarters located in Edo and men were entertained by famous actors and courtesans. The courtesans and the actors had created a fantasy world which was filled with colour, beauty and original spirit that had led to expand culture of the floating world (Pg.9). Overall, it can be said that the practices and decorum of Tokugawa bakfu had allowed to create the culture of the floating world.

Wednesday, May 29, 2019

Comparison of Mr. Collins Proposal to Elizabeth with Mr. Darcys Essay

Comparison of Mr. collins Proposal to Elizabeth with Mr. DarcysJane Austen does non use the word love actually often in Pride andPrejudice, marriage is menti mavind frequently throughout the novel, butlove may squander been considered too industrial-strength a word. During her life measureJane Austen was exposed to cutting-edge society and she learnt togather inspiration, and then write it down in her witty, poignant way.She lived in a time when genius was everything and women wanted nomore than to mold down with a husband, whom preferably should exceedtheir own income. Austen received no such husband, but did fall inlove, only to be heartbroken when he died before they were hitherto move. Though love is a theme in Pride and Prejudice Austen didntuse the word too recklessly but was sure to use it when a relationshipwas worthy of such a title.The Bennet family consists of Mr and Mrs Bennet and their fivedaughters Jane, Lizzie, Mary, Kitty and Lydia. Unlike most families ofthe time all five of the daughters were out in society at the sametime. Mrs Bennet wanted no more than to see at least one of herdaughters married within the year and strived greatly to do so. Jane,the eldest is admired wherever she goes so Mrs Bennet is quick to doher best to try and attach her off to Mr Bingly, the very eligibleknight bachelor (whom, by the way has five thousand a year)Once Mrs Bennet feels that Jane would soon be engaged she is apt tooblige Mr Collins, Mr Bennets somewhat silly cousin, in his questto find a wife. As most men do, Mr Collins first sets his sights onJane but is by no mean discouraged when he is told of her expectedengagement. Of course the next obvious choice is Lizzie, the pretty,sensible g... ...s happiness isnot mentioned for who could doubt that Lizzie would be happy? Marriedto a clergyman whom is associated with lady Catherine de Bourgh? MrCollins couldnt imagine why she would not be happy so the subjectdoes not arise. The third causation (whi ch he adds should maybe have beenmentioned to sire with), that it is the particular advice andrecommendation of the very noble lady whom I have the honour ofcalling my patroness. Clearly Mr Collins had listened attentively toLady Catherine de Bourgh for she specifically asked chuse agentlewoman for my sake and for your own let her be an active, usefulsort of person. Whether or not it was Lizzie whom Mr Collins wasproposing to, have it be Mary or even Kitty, they would suit thiscriteria from Mr Collins point of view, he is not a perceptive typeand sees people how he desires them to be. Comparison of Mr. Collins Proposal to Elizabeth with Mr. Darcys EssayComparison of Mr. Collins Proposal to Elizabeth with Mr. DarcysJane Austen does not use the word love very often in Pride andPrejudice, marriage is mentioned frequently throughout the novel, butlove may have been considered too strong a word. During her lifetimeJane Austen was exposed to fashionable society and she lea rnt togather inspiration, and then write it down in her witty, poignant way.She lived in a time when reputation was everything and women wanted nomore than to settle down with a husband, whom preferably should exceedtheir own income. Austen received no such husband, but did fall inlove, only to be heartbroken when he died before they were evenengaged. Though love is a theme in Pride and Prejudice Austen didntuse the word too recklessly but was sure to use it when a relationshipwas worthy of such a title.The Bennet family consists of Mr and Mrs Bennet and their fivedaughters Jane, Lizzie, Mary, Kitty and Lydia. Unlike most families ofthe time all five of the daughters were out in society at the sametime. Mrs Bennet wanted no more than to see at least one of herdaughters married within the year and strived greatly to do so. Jane,the eldest is admired wherever she goes so Mrs Bennet is quick to doher best to try and marry her off to Mr Bingly, the very eligiblebachelor (whom, by the wa y has five thousand a year)Once Mrs Bennet feels that Jane would soon be engaged she is happy tooblige Mr Collins, Mr Bennets somewhat silly cousin, in his questto find a wife. As most men do, Mr Collins first sets his sights onJane but is by no mean discouraged when he is told of her expectedengagement. Of course the next obvious choice is Lizzie, the pretty,sensible g... ...s happiness isnot mentioned for who could doubt that Lizzie would be happy? Marriedto a clergyman whom is associated with Lady Catherine de Bourgh? MrCollins couldnt imagine why she would not be happy so the subjectdoes not arise. The third reason (which he adds should maybe have beenmentioned to begin with), that it is the particular advice andrecommendation of the very noble lady whom I have the honour ofcalling my patroness. Clearly Mr Collins had listened attentively toLady Catherine de Bourgh for she specifically asked chuse agentlewoman for my sake and for your own let her be an active, usefulsort of per son. Whether or not it was Lizzie whom Mr Collins wasproposing to, have it be Mary or even Kitty, they would suit thiscriteria from Mr Collins point of view, he is not a perceptive typeand sees people how he desires them to be.

Free Essays - Tough Times in The Shipping News :: Shipping News

Tough Times in The Shipping News       People in society tend to face many challenges that occur in their lives. few of these challenges can affect peoples lives in a positive way or a negative way. If they face their challenges in the negative way, they will suffer for a long time. Having confidence in themselves is considered the best way to overcome the suffering they have in their lives. In the novel, The Shipping News, by Annie Proulx, Quoyle deals with many difficult challenges on his sprightliness journey by suffering from bad childhood experiences which led him to have a low ego confidence, falling in love with the wrong person that made his life miserable, and raising his two children on his own without getting any support from his wife.         Quoyle experiences a lack of self confidence during his life journey that makes him think wrong of himself. He has never seen one happy day in his life since the day he wa s born. One of the main experiences he had to go through was his childhood. Quoyle was not treated as a son by his family since he was a child. He believed that he had been given to the wrong family. Until he was fourteen he cherished the idea that he had been given to the wrong family, that somewhere his real people, saddled with the changeling of the Quoyles, longed for him. (Proulx, Pg 2). This shows how Quoyles confidence started dropping since he was a little boy. In most times, Quoyles develop would always put him down on anything he says or does. This issue is considered one of the reasons for causing low self confidence in Quoyle. For instance, Quoyles father is knows as an aggressive parent that only cares about himself and his satisfaction when he forces Quoyle to swim without teaching him or fearing about his life. This mastery is proven when it is said in the novel, Quoyle feared water, could not swim. Again and again the father had broken his clenched grip and thrown him into pools, brooks, lakes, and surf. (Proulx, Pg 2). This quote indicates how bad a father can be treating his son in a horrible way where his son is close to death.

Tuesday, May 28, 2019

King Lear :: essays papers

King LearAct IScene i Set in the royal court, the first scene of Shakespeares King Lear pivots upon the refusal of the aged monarchs youngest daughter, Cordelia, to derive the suit of her sisters Goneril and Regan in professing love for their induce, and Lears wrathful decision to disown Cordelia. Nevertheless, Act I, scene i of Lear begins with a parallel subplot about the bastard Edmunds imposition toward his father Gloucester and his brother Edgar. At the start of the scene, we first see the loyal gentlemen Kent and Gloucester discussing Lears intention to leave the realm to his daughters and their sons-in-law. The dialogue is interrupted by the appearance of Edmund, the shit son of Gloucester. In due course we learn that Edmund is not only a bastard but also an inveterate villain, the male counterpart to Lears shabbiness daughters, Goneril and Regan. Trumpets blare as a majestic Lear arrives with his retinue and announces that his darker purpose is to hand over his kingdom t o his three daughters. He proceeds to ask each of them to express their love for him in words. Goneril tells her father that he is dearer to her than eyesight, space and liberty (l.56) the second daughter Regan answers that she is an enemy of all other joys (l.73). But Lears youngest daughter, Cordelia, responds that she can amplify nothing to what her older sisters have said. Cordelia refuses to go beyond her own heart and conscience she loves her father, but not to the exclusion of all else. Lear becomes infuriated, and then disinherits and disowns his youngest daughter. The goodly Kents efforts to situate Cordelia only provoke Lears wrath and lead to the noblemans banishment. When two suitors for Cordelias hand in marriage, the Duke of Burgundy and the King of France appear, Lear tells them that they must take her without a dowry. The Duke of Burgundy refuses but the King of France takes the fair and truthful Cordelia with him. In the scenes final exchange, Goneril and Regan r eveal themselves as the coming villains of the tragedy, with the bastard Edmund lurking in the backgroundScenes ii, iii, iv, & v Here Shakespeare returns to the subplot, as Edmund devises a scheme to set his father against Edgar, Gloucesters legitimate son. He shows Gloucester a phony letter in which Edgar tries to enlist Edmund into a murder plot against their father.

King Lear :: essays papers

King LearAct IScene i Set in the royal court, the first scene of Shakespeares King Lear pivots upon the refusal of the aged monarchs youngest daughter, Cordelia, to follow the slip of her sisters Goneril and Regan in professing love for their let, and Lears wrathful decision to disown Cordelia. Nevertheless, Act I, scene i of Lear begins with a parallel subplot about the bastard Edmunds treachery toward his father Gloucester and his brother Edgar. At the start of the scene, we first see the loyal gentlemen Kent and Gloucester discussing Lears intention to leave the realm to his daughters and their male childs-in-law. The dialogue is interrupted by the appearance of Edmund, the il consistent son of Gloucester. In due course we learn that Edmund is not entirely a bastard but also an inveterate villain, the male counterpart to Lears evil daughters, Goneril and Regan. yellow trumpet blare as a majestic Lear arrives with his retinue and announces that his darker purpose is to hand ov er his kingdom to his three daughters. He proceeds to ask each of them to stub out their love for him in words. Goneril tells her father that he is dearer to her than eyesight, space and liberty (l.56) the second daughter Regan answers that she is an enemy of all other joys (l.73). But Lears youngest daughter, Cordelia, responds that she can add postcode to what her older sisters have said. Cordelia refuses to go beyond her own heart and conscience she loves her father, but not to the exclusion of all else. Lear becomes infuriated, and then disinherits and disowns his youngest daughter. The goodly Kents efforts to restore Cordelia only provoke Lears wrath and lead to the noblemans banishment. When two suitors for Cordelias hand in marriage, the Duke of Burgundy and the King of France appear, Lear tells them that they must take her without a dowry. The Duke of Burgundy refuses but the King of France takes the fair and true Cordelia with him. In the scenes final exchange, Goneril an d Regan reveal themselves as the coming villains of the tragedy, with the bastard Edmund lurking in the backgroundScenes ii, iii, iv, & v Here Shakespeare returns to the subplot, as Edmund devises a scheme to set his father against Edgar, Gloucesters legitimate son. He shows Gloucester a phony letter in which Edgar tries to enlist Edmund into a murder plot against their father.

Monday, May 27, 2019

Zero-based budgeting

IntroductionIntroduction of Zero-based work awayingZero-based reckoning attempts to get the better of the restrictions of incremental budgets. The order was non used last years budget, this method required that planed expensive for bing activities should get down from base zippo. The theatre music film directors necessityed to explicate all budgeted expensive was non follow the alteration from the last twelvemonth. Besides used nought-based budgeting, the method ever focal point on activities or programmes, the method was non followed characteristic of traditional budgeting, the method used functional section under on line-item. Programmes commonly associate to non-profit devising or public sector organisation. ( Colin Drury. , ( 2012 ) , pp.381. ) .Introduction of Po Leung KukPo Leung Kuk established November 8, 1878, get downing work was pr burden the abduction, protect disenable adult females and kids, mediate household and matrimonial struggle. In gait with Hong Kong maintain traveling alteration, Po Leung Kuk was extent societal divine assist organisations, they was supply variant duplex high-quality service for public.Engineered cost, Discretionary costs and Committed costs in organisationPo Leung Kuk in order to supply much service to public, edition bequeath better the fourth-year place installations in order to hold great environment for old people, whatsoeverhow, form provide construct more medical and alveolar consonant room to ext bar the medical attention, which are engineered cost in organisation.In the discretional costs, Po Leung Kuk normally purchases wheelchair, rehabilitation equipment for old people, form besides purchases control to give pupil reading, form groundwork hold off the patron program from public, which besides can diminish disbursals in organisation.Furthermore, In the committed costs, the societal house traveling to alter, and the old people continue increase in societal, the engineer need to alte r the service mark, the take shape will put up adjuvant medical service, the organize will remove more profession physician and nurse to supply perfect median service for old people.Omegaero-based budgetingapplied to organisationThe nonhing based budgeting based on Po Leung Kuk, the determination units were education personal businesss and societal go.Po Leung Kuk instruction personal businesss service provide different sevenfold high-quality service for public, for illustration, kindergartens, primary school, secondary school, college, dark school, instruction service centres, particular school and residence halls.The instruction personal businesss service determination bundle were scholarships, grant and instruction financess, school and word competition and reading plan. First, the scholarships, grants and instruction financess, they in order to increase instruction quality, the organisation provided different instruction financess for pupil, the organisation besides colle cted resources from external.Furthermore, the say schools and word competition could part with pupil were multiple development and discuss in the competition. Besides, the organisation will keep every joint schools and word competition, for illustration, ball game and composing competition, this could allow pupil had easilyness lift in school.Besides, the reading plan attracted most public to back up, form used contribution fee to purchased book, improved library installation and promoted reading actives, which encouraged pupil read different books and supply great environment for pot reading.The societal services determination bundles were kids and young person service, rehabilitation services and aged services. First, the kids and young person service provided multiple support and helper to serve kids and young person people exert endowment, overcome hard and edible dictatorial emotional state. And the service provided fund to immature people, they could used the fund to co mplete their dream.Furthermore, the service helped disablement people and provided multiple rehabilitation services and provided residential service, twenty-four hours activity Centre, integrated vocational services, para-medical and other services. The service besides provided aged services, the service give old people live aged place and provided adjunct service to old people.The ranking of determination bundles goes in the order of diminishing benefit. The director must place of import merchandises or services in company. The highest precedence assigned to anticipate addition of service and merchandise in the hereafter. ( accounting-financial-tax ) , ( n.d. ) .In the Po Leung Kuk, the organisation normally used near half contribution in instruction service in the old twelvemonth. ( Po Leung Kuk ) , ( n.d. ) .The old people keep addition in the hereafter, the demand of aged service besides will increase. So the first rankings of bundles are aged service, for illustration, medical and incorporate wellness services, aged places and aged community attention. In position old people maintain traveling addition, the organize should utilize the budget to keep more service and engage more professional physician and nurse to see old people, for illustration, the organisation can utilize the budget to supply more twenty-four hours attention services for old people and can supply more medical and incorporate wellness services in the hereafter.The 2nd ranking of bundles are rehabilitation services, the organize use the budget can supply more preparation and helper for disable individual, which service can increase attention ability and increase life accomplishment for disable individual. Though the service can allow more people to go steady disable individual and can give more assurance for disable individual to work in societal.Finally, the 3rd rankings of bundles are youth service, with the societal support traveling to alter, the kid and immature people brass sec tion different job, for illustration, the immature people deficiency of work experience and educational, they will go less competitory group. The organize can utilize the budget to assist this people, the organize can construct more event and category to research their possible and increase their occupation accomplishment. And form can keep some coder with concern, allow the immature people can pattern to acquire more occupation experience, allow immature people to do confident and stigmatise up positive value.The scholarships, grants and instruction financess, joint schools and word competition and the reading plan is non including rankings of bundles. Because this had been more fund from public, the service could utilize the fund and donate to keep numerous event for their pupil. Beside, the service had been adequate installation to supply pupil, so the three services are non include ranking of bundle..Advantage ofZero-based budgetingThe director can utilize zero based budgeting to measure the best public presentation of different bundle, such as, the Po Leung Kuk were different service provide to public, through the ranking of bundle, the director can understand which service are benefit and will concentrate the service public presentation in the hereafter. ( AccountingTools ) , ( n.d. ) .Besides, through the nothing based budgeting can increase teamwork in the organisation, for illustration, through planning scheduling, and budgeting with different measure to complete zero based budgeting, which must necessitate teamwork and communicating with different section to complete the end together. ( AccountingTools ) , ( n.d. ) .Furthermore, the zero based budget more sensible than traditional budget. In the Po Leung Kuk were different service provide to public, the organize used fund and budget to instruction service in old twelvemonth, but the societal support traveling to alter, the societal are besides different job, for illustration, more teenager face def iciency of instruction job and unemployment, so the organize must maintain traveling to alter the service mark. Through the nothing based budget, the director need non to follow how to used budget in old twelvemonth, the organize can flexible alter the budget to different service. ( AccountingTools ) , ( n.d. ) .Disadvantage ofZero-based budgetingThe director utilize more clip to put up zero-based Budge, this will utilize more clip to planning, scheduling, and budgeting to put up the zero-based budgeting. In the Po Leung Kuk were different service provide to public, the director must utilize more clip to put up the nothing based budgeting system. ( AccountingTools ) , ( n.d. ) . Besides, the Zero-based budgeting may increase disbursals in the hereafter, in the Po Leung Kuk are voluminous size organisation, they are different section and service, if the zero-based budgeting tally in organisation, the director must utilize more clip to detect the budget whether consequence in the se verally service. Which may allow director can non complete their original occupation, form may engage extra people to complete their occupations, so the zero-based budget may increase the disbursals. ( AccountingTools ) , ( n.d. ) .Beside, the director utilize more clip to reexamine the day of the month and schooling to be after the zero-based budgeting, the day of the month and information may insufficient Lashkar-e-Taiba director do incorrect determination ranking, which will impact the budget arrange to service and may non hold benefit in the hereafter. ( Colin Drury. , ( 2012 ) , pp.382. ) .Furthermore, the budget may used for service in long-run, if long-run nature, this may do big hard currency disbursals and will publish job, for illustration, if the director determination ranking is education service in Po Leung Kuk, the budget is non plenty for the service, this will do extra disbursal, so the director may be after short-run budget planning. ( accounting-financial-tax ) , ( n.d. ) .DecisionThe zero-based budgeting is utile in organisation, because the societal support traveling alteration, the organize need non follow to used budget in old twelvemonth, the service mark besides maintain traveling to alter, so the zero-based budgeting suited for organisation, Besides the budget plan can allow director to understand which service public presentations are best in the organisation.However, through the planning, scheduling, and budgeting, the zero-based budgeting usage more clip and people to put up. And the budget plan merely set up short term budget planning.Refervitamin EnceColin, Drury. , ( 2012 ) . Management and cost accounting. eight erectile dysfunction. United Kingdom Cengage Learning EMEA.Po Leung Kuk, ( n.d. ) . History. Available from hypertext transfer protocol //www.poleungkuk.org.hk/social-services.html accessed 9.11.2014 Investing Answers, ( n.d. ) . Zero-Based Budgeting. Available fromhypertext transfer protocol //www.investinganswers.co m/financial-dictionary/businesses-corporations/zero-based-budgeting-5925 accessed 9.11.2014 Accounting Tools, ( n.d. ) . Advantages and Disadvantages of ZBB. Available from hypertext transfer protocol //www.accountingtools.com/zero-based-budgeting accessed 14.11.2014 Accounting, fiscal and revenue enhancement, ( n.d. ) . Undertaking ( Program ) Budgets fromhypertext transfer protocol //accounting-financial-tax.com/2009/08/what-is-zero-base-budgeting-zbb/ accessed 15.11.2014 undefiled word 1432Zero-Based BudgetingEvery organization goes through a point where it has to re-evaluate all its sections in an bm to see if they are all working to their full talent or if there are any cuts and or reductions that can be made in an effort to save the organization some capital. Whenever anyone hears about reevaluations of incision the first thing that comes to their mind is that they is a possibility that jobs may be deemed no longer necessary and therefore cut.Budgeting your expenses is an essential component in managing your inner(a) controls and ensuring that your practice remains financially wellnessy. Zero-based budgeting dictates that supplier contracts be renegotiated for better rates, and rotating debt be transferred to a card with a lower interest rate. (Smith 2010). Now that I cede been given the job to help Windsor Memorial Hospital achieve a zero based budget I must look at all(prenominal) and every plane section in an effort to see what is working and what is not.I have look at everything and see what can be cut in an effort to save the hospital some money. One of my first duties is to ask each department manager to outline the job duties of each one of their employees and to outline their smash-up expenses including salaries and any reimbursable expenses that are being out for each member. Once I have all these I outlines I will sit down with each department and go over their findings with them and see if we can come up with ways where we can sav e money.My objective is to save as many jobs as possible as I know that all jobs are important in providing the best quality of service for all the patients that come through the doors of the hospital. In talking with the managers we will see if it is possible to utilize the employees we currently have to fill any possible job openings by realigning job duties among the staff. When it comes to the complex continue care we have reevaluate and see if it I worth having this department opened or is the job paying more money just to keep it opened and operating.We may look to see if there is any possibility that we can reduce the amount of money that the hospital is paying to keep this department opened. We may want to look into the possibility of working with another hospital and cost sharing the cost of the department in an effort to keep the department opened. We can speak to universities in the area that would be willing to use the complex continuing care unit as a learning nitty-g ritty for their pre-med students. When Craig brownish took the reins as director of the materials organization at Intel Corp.in the spring of 2006, right away he had to make some tough decisions. In attacking that bureaucracy, Brown developed a plan, keeping two points always top of mind Getting materials back to zero-based budgeting and developing and retaining the skilled purchasing professionals working in the organization. (Avery 2008). As mentioned in the article above it is overly important to retrain the staff in order to teach them to how to create a plan where they are monastic order only as needed and are not purchasing and ordering items that are not needed.One of the rules being implemented going forward is that all reimbursement for any travel and expenses will need to be pre-approved by manager and then approved by a financial officer. One of the other proposals that I presented to the managers and will present to the board is a lower cost health insurance for all e mployees. At this time the employees are only paying 20% of their health care with my proposal they will have to pay 35% but will have the option to pick from several different plans as well as be able to have a health saving account that the company will contribute to depending on health care screenings completed.Sometimes regarded as the best method of prioritizing budgetary expenditures, Zero-Based Budgeting (ZBB) was introduced into China in the early 1990s and systematically adopted since the recent budgeting reform although it has experienced numerous failures in many countries. Interestingly, ZBB has not disappeared but is deliberately applied to budgetary decisions of one type of expenditures under the Chinese style TBB. However, even in the field where ZBB is practiced, its achievements are at best moderate. (Ma, Bunch & Tang 2006).Zero based budgeting is not something that many employees want to hear because they feel that with this job ejection will soon follow. But that is not always the case in creating my zero based budgeting while I cannot promise that there will not be any job elimination I can assure all the employees that I will try my hardest to make sure that I can save as many jobs as possible. I will present all my findings as well as all the exact department functions and all expenditures to the board for final determination.I will also present my findings of sharing the cost of the complex continuing care department with another hospital and or clinic as well as reaching out to universities in the area and offering the department to pre-med students in an effort to keep it open and at the same time reduce the high cost of tally the department. While any changes to an organization can make the staff uneasy about their job security.In talking to the staff they are still a rubbish apprehensive and uneasy about what I will present to the board and are still worried whether or not their jobs will be on the cutting block. I have shared my findings with the managers of each department in the hopes that they could speak to their staff and calm some of their uneasiness. I have created a detailed report that outlines the current expenses that the hospital has, as well a detailed finding of my zero balance budget that will cut the expenses that the hospital has by more than 25% a year.

Sunday, May 26, 2019

Cell Phone Before and After

Long time ago, a boy who named Irena and his niggle lived in a beautiful closure. Irena was 17 long time archaic and his appearance was thought as the gift from the God as he had both gold eyes and hairs that shine globeage the sunlights. He was comic about the nature and has the potential and perservance to . In addition, is mother flawless face is very small and beautiful with delicate features, and it glows with a soft light from within, handle moon. They had a happy family. One day, Irena finished his work and came back to home, and thence he found nobody (verb) in the village that was fired.He compensate behind the tree, he saw a few mankind that dressed in bare clothes. He was wondering what happened to the village and how could this happen. he was breathing like rest. He did not dare to move, he can only silently look at it. Suddenly he was discover by a black dress person. (what does this mean? The person stands for what? ) Then many black men run to him and they ye lledCatch him Catch him Irena heared this voice and run away, he has been running forward, suddenly he stepped on slippery, unexpectedly(what) has reached the edge of the cliff. (what kind of situation?How could the situation be dangerous for him? )situation extremely anxious, he wanted to even devastation cannot fall to the hands of men, afterwards he jumped off the cliff, the back of the black dress person to see him so fierce, incredibly jumped off the cliff, they would not be chasing him, thought he must be dead. he will never see his mother, but he did not think of another branch just his life is a tree, when he woke up he found out himself was in a village. Early in the morning, it woke up from sleep, I am not dead Where is this spatial relation? Irena whispered.At this time an old man went into the room, and the old man said, you wake up, young man. He promised to said, Is you keep upd me? The old man said, yes, you are really have high Crawford . from the high clif f fell off and you are not dead. The old man asked, where were you live? Irena replied I live in a small village with my mother. However, when I came home yesterday, I found that caught on fire in the village, and people in the village was gone, I only saw many men( what kind of men and why are those men important)in there, I do not know what they plot. The old man said It was a cult of people, they work for the dragon, the dragon eats one hundred people each year, the black dress person is responsible for the tag, and then offering to the dragon. Irena said these people are really sucks, my mother must be caught by them. The old man asked Do you want to save your mother? Irena said Of course, my mother and I live together since I was a child, she is my only living relative. The old man asked If you want to save your mother, you should follow me to practice fight skill, ()Zas long as you learn to fight skill, you can save your mother, the Irena firmly answer well. Days passed, one day, the old man said the child, I had taught all skills for you, the rest will be on your own, before you go, I have something to give you, it is great help to you, after a while, they walked into the house, the old man took out a piece of black cloth wrapped together. Old man saidthis is a hero to continue on a knife, the hero with the knife to kill the dragon I believe it will bring you help. Irena tools the knife and saw a favourable light point blank the sky. Early the next morning, Irena went on a journey to save his mother, Irena walked for a half month, he arrived the place that is the dragon lived in.The dragon lived in a cave, Irena went into the cave, and he saw dark inside and felt a little bit cold across from ear. He walks for a long time, finally he saw the dragon, and it is sleeping. A large cage near the dragon, many people were in this cage and his mother also on here. He used knife break the lock, and put out the people. When he saw the dragon, he was stu nned. Dragon has long body covered by a scaly skin. They also had a pair of bat like wings, wedge shaped head and long powerful necks.

Saturday, May 25, 2019

Heat of the Day By Elizabeth Bowen Essay

Heat of the Day by Elizabeth Bowen is the reflection of the complexities in the relationships across the generations, in love and war, set at the backdrop of 1942 World War. The boloney is roughly a life of capital of the United Kingdomers and the traumatic familiarity they had to change when the city was being bombarded during war. The Heat of the Day sees the city being shattered and in this scenario of devastation, how the people quiz to make the sense of their lives? The Heat of the Day follows with same intensity the flow of the war measure stories written by Bowen in 1945.The story is though about warf atomic number 18 tho there is genuinely little description about the war and that notwithstanding one instance of the air raid, which happens close to the end of wise. The description of impressions of war and the London has been explicitly referred through the voice of characters with the truth transformed through visionary approach of the city. As described by Neil Co rcoran, The Heat of the Day is a novel in which the panic of possibly losing identity, and of others deceiving you about their identities, operates not only as an agency of plot but as the truly texture of style. (Corcoran, 169)Within the background of the centrally located story is woven several others stories told by protagonists to one another with the purpose to retain their identity which they themselves had found in peril. Stella herself tells false story about her marriage to Roderick, as she wants him to believe that his find Victor was the abandoned party rather than she herself. She does so partly to increase the image of his dead father in the eyes of Roderick and secondly to make herself appear as a femme fatale instead of being a victim.The impression of the war scene can in truth well be seen in one of the scenes where Harrison is standing in the street and the flames appearing from the distance are helping him to read Stellas address mentioned on the envelop. The d epiction of the fire has been made through the use of image chandelier the Chandelier flare makes the street like a mirrored drawing-room (Bowen, 315). Inside the two-dimensional when the two characters are involved in the conversations, the sounds of guns can be heard seeming to be welcomed, as they made Stella to remain quite.The guns rested her by scuttle up once more and soon they faded, The guns, made fools of, died out again, askance (Bowen, 319). The importance of war seems to be considered very less with Stella and Harrison being hardly conscious of any danger. The language has been used in a very poetic way giving a vivid, lucid and a very realistic cope with to the nature and the objects surrounding the characters. Bowen penetrates into the physical objects and events manifesting in the human behaviors and their dreams and missions.With great subtlety, complexity and force, she is able to make characters come alive making them have real experience of the terrific uphea vals of the warfare. Her prose is beautifully contrived to give meaning and depth to life experiences of the characters, which continues to follow us after the last page has been read and has been placed down. At many occasions, the scenes are shifted from war torn London to the peace and tranquility of the countryside. The difference is clearly seen between the country life in England around the priggish hulk and in the neutral Ireland.While reading it, we are made to remember about the blackouts, characters forgetting the names of the places during their train journey, continuous alike confusions between the chum and foe, and the direction to which war is taking in the passing years. Amidst this scenario lies the gripping version of the story of woman and the way she comes to term and understanding of the intolerable situations. In the premiere chapter itself, we are introduced to Harrison and his rude behavior towards woman who is trying to have a casual conversation with him.F rom the second chapter onwards, we are introduced to the heroine and with that her ongoing situation of crises and dilemma she has to undergo and her interaction and influence of Harrison on her. Their relationship with separately other cannot be judged very easily but when the scenes are read carefully then only the realization of the base on which they are building their terrible relationship is felt that even before Robert makes his entry. The relationship between Stella and her son Roderick is also very beautifully carved while he takes over the Irish inheritance.On the other hand Roberts mother and sister are both very confusing personalities making fuss all the time on whom Stella would never be able to leave good impression according to Robert. All the characters are very wonderfully drawn. There is also a scene where two women are sharing one apartment at the same time enjoying each others company and exchanging own tales of woes to each other. They contribute their bit in easing tension of the main protagonists. Amidst all the surviving lives of the protagonists, tensions ensue, as it becomes cognize that Robert is giving his support to the opponents.His disillusionment with Dunkirk induces him to adopt the title of a traitor. Climactic is the reason given by Robert for this decision of his, and on the other hand wants to discharge himself with the to the highest degree meaningful future by the war ends. In the last chapter, we are introduced to Louie who is artless girl at the Bandstand. She is a widow as her married man succumbs to the vagaries of the war. She with her child now would like to spend rest of her life at the devastated seaside where she had spent all her life as a child. An essence of the reality being raptusred can be felt by the way characters have been visualizing many places in the city.All through the novel, Bowen has made special reference to the seasons, time and the lucid description of light. This aspect shows her creativ e spree in impressionistic technique. How the way Stella is mystified can very well be seen in the spare-time activity scene The two stations also, in Stellas mind, became epitomes of the two most poignant seasons in spring, in autumn everything telegraphs its mystery to your senses nothing is trite. And more in these years the idea of war made you see any peaceful scene as it were through glass (Bowen, 104). This passage is a manifestation of the transfer of reality in the form of metaphor.With the help of the impressions and metaphors, Bowen gives vivid description of the city London after the bombardment. The whole city is broken with almost several of the landmarks lost. As critics said there is great exposure of irony in the fiction retold and the sense of solidity and individualization in characterization increase the credibility of the most sensuous fiction. Bowen has captured London with such a great dexterity and with greatest blitz that even after reading the whole novel , the memories of this wartime London would haunt the readers for a long time.

Friday, May 24, 2019

Automobile and Rational Shopping Essay

Shopping is always a necessity in our lives. When we feel the necessity of something, we go obtain at that time. Before we do shopping, we have several(prenominal) motives that influence the kind of products we obtain. These motives may be rational or emotional ones, consciously recognized or completely subconscious.Firstly, we can do rational shopping in different ways. In this way, it what we will subvert can be long lasting. Rational shopping has got a lot of advantages. For utilization we can buy inexpensive car but we make to evaluate with regard to economical, for ideal we can buy a small car. Another example when we extremity to buy a car, we must think it is dependability and convenience. Even we must ask to charged with cars Does it have lifetime guarantees? , because this is very important. We control what it is easy to use.Secondly, we can do emotional shopping in different ways. Generally emotional shopping can be little or no preplannning. Customers do shopping w hen they want to, so they do not do plan. In general they influence someone or something or they want to be accepted by society. For example we can want to desire to gain recognition from other so we buy the most expensive car with all accessories or we buy send new car.To conclude, shopping can change how we feel the motive. For example, we do rational shopping. When we go shopping, we pay attention to several criterion. Such as, economy, dependability, or convenience. Another example we do emotional shopping. We desire to imitate others, desire to gain recognition from other, or desire to conform. More than necesssity is involved in buying.

Thursday, May 23, 2019

Archaeological sites in the landscape

What argon the chief methods utilise to detect archeologic sites in the landscape? Critically assess the pros and cons of the methods you identify utilizing relevant illustrations.The archeologist uses a scope of techniques to actively detect and turn up archeological sites within the landscape these methods ar non-invasive and non-destructive and autumn into four wide classs* Desk Top Surveys Surface Surveys* geophysical and Geo chemic studies Aerial Surveys ( Grant et Al, 2002. p5 ) .In add-on to these, just about sites may be discovered by opportunity, for illustration when quarrying, dredging and peat film editing or merely come forward in walking in the landscape. These wide classs all complement each other and the almost relevant methods in each instance will wait on the terrain of the country being investigated and the resources and clip available for probe. Besides, the inquiries being asked and the grade of truth required will hold an consequence on how these techn iques are utilise ( Greene. 1991. p54 ) .Desk Top SurveysThe desk top field of view is office based and uses bing paperss such(prenominal) as maps, historical paperss, old archeological records, images and literature, all of which net all supply intimations and mentions to archeological sites. Maps can be used to turn up sites, and are among the most basic resources available to the archeologist. Early sixteenth century maps are non ever to racing shell but can be really utile, Ordnance Survey started printing maps in the early nineteenth century and, by analyzing a sequence of maps of an country, overmuch can be learnt from the alterations in usage of the land and edifices. ( Grant et Al, 2002. p8 ) . Old tithe maps and terriers, normally found amongst the workss and documents associating to the ownership and direction of estates and belongingss, may offer perceptiveness ab come in forgotten sites ( Barker, 1993 ) . Although the bulk of early records have non survived, there is still a broad scope of available which the archeologist may happen of value. effective records, including volitions and tribunal records, can supply boundaries of ownership and hints to the maps of edifices. The Domesday Book and other revenue enhancement records and tithe awards can place the economic usage and boundaries of land,Pictorial records such photographs pictures, and engravings, and descriptive histories written in books, journals and travelogues can all be of value. Of left over(p) involvement is the work of William Stukeley ( 1687 1785 ) , an accu stray and observant recording equipment who travelled extensively throughout Britain, and William Camden ( 1551 1623 ) , whose thorough and elaborate descriptions were published in the first general usher to the antiquities in Britain, Britannia in 1585 ( Greene pp24 27 ) . These records can be freely found in museums, libraries and private aggregations and may offer a rare record of an archeological characteristic. Detailss of any old archeological diggings, discoveries and old study consequences are all held in local SMR and national NMR offices and can offer insight into possible sites for geographic expedition.There is frequently much truth hidden in the fables and narratives of ancientness and a survey of these may supply a hint to a forgotten or topographic school principal. virtually traditions and myths are founded on existent concourse and topographic points which, over clip, can go overdone and incredible. ( Grant et al. 2002. p8 ) . By sifting the embroidery from these legends the archeologist is frequently left with a helpful real narration. This is a inexpensive and profound manner of reaping study, but it can be clip devouring. During interviews with local occupants in Kythera, Greece a huge sum of anecdotal information was generated on the usage of the landscape of the island, its forsaking and reuse, and the connexions between people, small towns and churches which all he lped to put archeological work into context ( Johnson & A Wilson. 2003 ) .The desk top study is of peculiar value where probes are portion of the planning procedure to determine whether there are likely to be archeological remains which could be lost or threatened as a portion of the edifice and development of the land. ( Grant et al 2002. p6 ) . Many historical records are free to entree and can be found in libraries, museums, County Records and Archives Offices, on the cyberspace, at Local and National Sites and Monuments Records offices and in private aggregations.Surface Surveys.These are ocular studies which seek to happen hints of possible sites and are carried out, most normally, on pes. A surface study can be systematic or unsystematic, although the most normally used, is a systematic attack ( Renfrew & A Bahn. 2008. p78 ) . The intent is to do a study of archeological discoveries within an country to escort if they might indicate to past human activity ( Lynch. 2006 ) . A storage-battery grid is usually laid out on the land to help function and a squad of Walkers go over each country on the grid, go into sites and discoveries. The overall record of the types and spread of the artifacts found can give a good thought of the age of a site and its possible old utilizations ( Adkins et al 2008 ) .Fieldwalking is an effectual and comparatively inexpensive manner of appraising land and has a critical topographic point in the find of archeological sites. Once the discoveries are identified and analysed, the informations can besides assist to supply information about the day of the month of a site and its possible maps. Consequences are by and bountiful more dependable where the part is walked repeatedly as a long term undertaking ( Renfrew & A Bahn. 2008. p 79 ) . It does hold some restrictions in that different fieldwalkers may hold differential types of aggregation across the same sight. Fieldwalking works best on cultivable land, but needs to be carr ied out at times in the cultivable rhythm when flora is low. ( Grant 2002 ) . Tesserae found during field walking at Rowler Manor in Croughton, Northamptonshire led to the find in 1991 of a Roman Villa along with a Mosaic paving ( Dawson, 2008 )Geochemical and Geophysical SurveysThe activity of worlds significantly alters the geochemical composing of dirt, and the archeologist can utilize chemical testing to find countries of change to the dirt by human activity.The most common geophysical trial is phosphate analysis. This chemical is present in most living things and the presence of domesticated animate beings, people and workss in a landscape will increase the concentration of phosphates in that landscape. Areas of high impregnation of phosphates can so be explored farther to determine the significance of the activity ( Renfrew & A Bahn. 2008. p105 ) . At Plas Gogerddan, Ceredigion in Wales, geochemical analysis was used to find that entombments on this Early Christian Burial sit e could be identified utilizing phosphate analysis and possible grave sites of farther entombments were recorded ( Murphy 1992 ) .Geophysical surveying has developed hygienic over the last few old ages and is used with great success in archeological site prospection. There are two chief methods of geophysical surveying, these are electrical resistively and magnetometery ( Bowden 1999. P 120 ) .Resistivity appraising involves go throughing an electrical current through investigation set into the land, and is based on the mogul of sub-surface stuffs to carry on that current, By and large, higher opposition characteristics such as inhumed walls have a limited affluent content and infilled ditches and cavities which retain wet will give lower readings. ( extension service )The technique is particularly suited to the find of rock constructions. Its success is affected by local geology and besides the conditions conditions. rattling dry or really wet conditions, every bit good as flu ctuations in the temperature can impact the quality of the consequences as they affect rate of flow of the electric current. The electric resistance equipment is heavy to utilize and the study can take some clip to finish, but this is a cost effectual method of study.Magnetised Fe oxides are present in the dirt and past human activity alters and redistributes these, making stronger and weaker responses which can be detected as magnetic anomalousnesss.It is really portable and good for rapid surveying of land. The consequences produced can be really elaborate and they are really utile for placing inhumed ditches, cavities, kilns and fireplaces. ( Reference )The undersoil of the land can act upon the consequences the most antiphonal dirts being are chalks and limestone. Igneous undersoils are the most hard to look into with this technique and the consequences on clay dirts can be fickle.Electric resistance and magnetometry techniques were used in karstic terrains in County Cork, Irel and, which identified the place of a antecedently unknown cave ( Gibson et al, 2004 ) .A figure of newer techniques including Ground Penetrating Radar ( GPR ) and Geographic Information Systems ( GIS ) are besides available and going popular tools for the archeologist. GPR was developed for usage in defense team mechanism and technology. It is an expensive procedure and is of greatest value where buried sedimentations are close to the surface of the dirt. It has the benefit that it can take readings through tarmac surfaces, and then is utile in urban environments ( Grant et al. 2002 ) . GIS is a powerful computerised function system with the ability to analyze quantitative informations, which is utile for plotting spreads of discoveries and trial hypothesis. GIS was efficaciously used at Tel Shiqmona, Israel, to carry on coastal and marine studies and to measure the potency of Maritime trading with the Phoenicians ( Breman. 2003 )Aerial SurveiesThe usage of aerial picture taking wa s pioneered by O G S Crawford, an Archaeologist and Observer in the Royal Flying Corps during Word War 1. Crop Markss, dirt Markss and shadow Markss all safari forms which can be observed from the air. Most aerial exposure for archeology usage are taken at an oblique angle which give give out positions of a site, although they do falsify the position. It is of event to include a landmark in the exposure in order to supply a fixed point for mapping a site ( Riley 1982 ) .Aerial Photograph of Crook Laithe Settlement, Linton, Yorkshire.This technique is most effectual on cultivable land and highland countries, least effectual on to a great extent ploughed land and ineffective on to a great extent built up countries and land with plastic application over harvests. Aerial picture taking is valuable to the archeologist and an huge figure of archeological finds have been made utilizing this method ( Riley, 1982 ) . In a study in Augacatel, Mexico, where heavy jungle prohibited the econ omical usage of land studies, 25 exposure were taken uncovering up to 63 possible cock-a-hoop male made constructions ( Matheny, 1962 )The conditions conditions are of import and exposures are best taken when the Sun is low in the sky ( early forenoon or eve ) on a clear twenty-four hours, as the shadow Markss will demo up best under these conditions ( Adkins 2002 ) . The costs of winging are expensive, but since the equipment and delineation are relatively inexpensive and big distances may be covered in one flight, this is an effectual and important technique to use in archeological prospection.In add-on to these techniques, some sites are discovered rather by opportunity. In 1985, a husbandman found a figure of castanetss and a wee unit of ammunition lead object on a sandbank in Orkney. After demoing his discoveries to an archeologist, this lead to the find of a Viking boat entombment ( Towrie 2010 ) . Whilst delving a well, some provincials unearthed fragments of terracotta, w hich lead to the find of arguably, one of the most dramatic finds of the twentieth century, The Terracotta Army of Qin Shi Huang in China ( Tianchou 1996 ) .The high cost of archeological diggings mean that it is of import for the archeologist to cognize where to delve in order to avoid expensive errors. The techniques outlined above all assist the archeologist in the find of sites in the landscape, so that future diggings can be carried out in the most cost and clip effectual mode.It is singular how much can be revealed about a site without digging ( Greene 1991. P 42 ) .MentionsAdkins, R & A L and Leitch, V. 2008. The Handbook of British Archaeology ( revised edition ) . London. police constable & A Robinson Ltd.Barker, Philip. 1993. Techniques of Archaeological slam. 3rd translation. London. B.T. Batsford Ltd.Bowden, Mark ( Ed. ) . 1999. Unraveling the Landscape. An Inquisitive Approach to Archaeology. Stroud. Tempus Printing Ltd.Breman, J. Journal of GIS in Archaeology. Vol ume I. APRIL, 2003. Marine Archaeology goes Underwater with GIS.Dawson, M. 2008. Northamptonshire Archaeology. Vol 35 2008. Excavation of the Roman Villa and Mosaic at Rowler Manor, Croughton, Northamptonshire p 45 93Gibson, P.J. Lyle P. , & A George D.M. Aug 2004 Journal of Cave and Karst Studies, v. 66, no. 2, p. 35-38. Application of electric resistance and magnetometry geophysical techniques for near-surface probes in karstic terrains in Ireland.Grant, J. Gorin, S. & A Fleming, N. 2002 The Archaeology Coursebook. London, RoutledgeGreene, Kevin, 1991. Archaeology. An Introduction ( Revised Edition ) . London, B T Batsford Ltd.Johnson, I & A Wilson, A. Journal of GIS in Archaeology. Volume I. APRIL, 2003. Making the Most of Maps Field Survey on the Island of KytheraLynch, Tim. Nov 2006, British Heritage Vol. 27 Issue 5, p52-54, 3pMatheny, R.T. American Antiquity, Vol. 28, No. 2 ( Oct. , 1962 ) , pp. 226-230. Value of Aerial Photography in canvass Archaeological Sites in Coas tal Jungle RegionsPublished by Society for American Archaeology Murphy, K. ( 1992 ) Archaeological Journal, Vol 149, pp. 1-38.Renfrew, C & A Bahn, P. 2008. Archeology Theories, Methods and Practice. ( 5th Edition ) . London, Thames and Hudson Ltd.Riley, D.N. 1982. Aerial Archaeology in Britain. Aylesbury, Shire Publications Limited.Tianchou, Fu ( ed. ) 1996. The Belowground Army of Emperor Qin Shi Huang. Beijung. New World PressTowrie, Sigurd 2010. The Orkney Jar. hypertext transfer protocol //www.orkneyjar.com/history/scarboat/index.html accessed 8th March2010

Wednesday, May 22, 2019

Human Resources and Management Stratergy

Analyse two potential benefits of prohibited and About plcs current cheeselike Human Resource Management strategy. Human Resource Management Strategy is the process of making the best use of an Organisations employees in roam to earn its human resource objectives. A soft HRM strategy recognises that the workforce ar a valuable asset to the business and be crucial to achieve the organisations objectives. Soft HRM has many benefits to Out and About plc- its main benefit is to improve faculty motivation.Out and About plc has specifyn this in many ways. Firstly, entirely supply are on permanent contracts providing them with great security. This allows for the workers to provide a greater level of commitment to Out and About plc as it is their major career. This greater level of commitment will in turn produce greater labour productivity as workers who feel loyal and dedicated to a caller-out will have a much more enthusiastic and hardworking approach as opposed to a worker wh o does not feel greatly involved and concerned of the companies on goings.Furthermore, permanent staff are more likely to commit to training in order to acquire skills that can salary increase their career- which will again benefit the company. However, it is important to consider whether or not permanent contracts should be used for ALL staff as some groups of staff will most likely not be required at all times. Working in shifts could increase labour productivity as workers are more likely to be fresh and more focused on a job in comparison to a member of staff who is to go through the motions on a daily basis.Also, permanent contracts for all staff would be a lot more costly than using temporary staff. Out and About plc will need to decide which staff require permanent contracts and which do not to see any benefits financially. Secondly, the companys current statistics show that the average staff age is 45 and that the labour turnover is 5 percent (which is substantially below the industry average of 18 percent). This could indicate that staff are loyal and enjoy working for the business. Therefore it is good to question why a change needs to be implemented when staff are clearly happy.Also a labour turnover of 5 percent is not something which Out and About plc needs to worry about, however it is important to realise that ever-changing the HRM dramatically (form soft to hard) could also affect the labour turnover dramatically. Q2) What do you consider to be the most important influence on Lisas selling plan? Justify your view. A foodstuffing plan consists of setting marketing objectives and deciding upon the strategy needed to achieve them. There are many influences on Lisas marketing plan. Firstly, I believe that the operational issues such as location of shops and the availability of suppliers will be of great importance.The passage states that As wholesome as selling leading brands such as Salomon, Quiksilver and ONeill, Out and About plc will also sell a range of own sound out clothing. This means that the 25 new out of town stores will be heavily reliant on these other brands. Therefore, it is vital to gain information and explore on the suppliers and how reliable they are. If this research is not done efficiently, Out and About plc could find that they have low levels of stock which could result in unsatisfied customers and the misadventure of a bad reputation.Furthermore, the location of the shop is vital as it interlinks with the first problem of suppliers. If the shop is far from the supplier it will be more problematical and take longer to deliver items which will cause great inefficiency. Another reason that the location of shops will be important is because the market in itself is somewhat niche therefore the shops will need to be placed in fairly busy areas like town centres as if they were on quiet free places they will see very little business.Secondly, it is key to note that competitors such as supermarke ts Argos and JJB have already affected Out and About plc current market profits have declined by 15 percent. Building your way up in a relatively niche market is extremely difficult, especially with well known large stores such as JJB competing. Therefore it will be important to ensure that, Out and About plc maintain competitive expenses and high attribute products.The competition needs to be closely reviewed for example, if Argos sells a camping jacket for cheap Out and About plc will have to emphasise that the slight price difference is due to quality and design. Lisa will have to heavily promote what makes, Out and About plc different to Argos and JJB and why consumers should choose them over a honourable brand. The above has only discussed (in my opinion) the two major points of the influencing factors of Lisas marketing plan however, there are many more. A key influence would be the reply of the new target market.If the target market are to decide that the cheaper al ternatives are more suited towards them Out and About plc will have failed to create a successful business. I believe this factor is most logical as Out and About plc are almost trying to change a previously known cheap business to a higher upmarket business. However, this means they wont be appealing to the same consumers this consumer market is much smaller than the aforementioned. We can also question whether or not sufficient market research been carried out upon which to base their strategy?

Tuesday, May 21, 2019

George Orwell’s 1984 Essay

George Orwells book 1984, is his nightmarish vision of the future in England. He has used m both ways to grip the reader and make a vision in the readers mind of what is happening in the novel. In the novel 1984, the author, George Orwell employs a pose of different techniques such as similes and metaphors to unnerve and keep the reader in anticipation, forcing them to read on. Orwell opens the rest of the chapter by introducing the baseball club to the reader, rangy BROTHER IS WATCHING YOU , this gives an composition that whinston is totally evicted from freedom.From the opening pages of 1984, it is enevitible that whinston is going to see death sometime in the book. Orwell has introduced position iniquity to the reader, Thought crime does not entail death, thought crime is death. Whinston has done this by writing I his diary in the opening pages. These opening pages, display a picture in the readers mind of the society that whinston is stuck in. The opening chapter of Orwell s novel, introduces the bleak and depressing scope to the reader. He displays the setting as very dark and frightening and he constantly raises the matter throughout the chapter.Orwell displays this decompose setting, like a dystopia. He also portrays the landscape as grimey and a distate, his work place, towered vast and white above the grimey landscape. This is the constant effect Orwell uses to make the setting come across as bleak as possible. In the opening chapter of Orwells novel, The main theme is the companionship of Big Brother and the absoloute power. This theme comes across as very controlling on all party members, as they are totallly evicted from freedom.Orwell uses 3 phrases that gives an impression of the shear power and authority of Big Brother, WAR IS PEACE, independence IS SLAVERY, IGNORANCE IS STRENGTH, this is irony that is used to show power and it gives the main messages and theme of the party. Immediately in the opening pages, the reader knows that whin ston is gong to die due to thought crime. They also know his weaknesses as he resents the authoritarian regime and tries to disobey Big Brother. Orwell has used a slight form of tense, where Whinston uses the words DOWN WITH BIG BROTHER, By this time in the novel the reader knows that consequences of this is certain death.But whinston escapes lucky, which is a relief to the reader. This gives the idea that whinston is already beginning to neglect the party and the control of Big Brother. Orwells novel is written in a depressing tone which merges well with the setting and atmosphere. Orwell is often reflective and sees the pedestal of whinston and also the party, but while he does this he displays the shocking power. Orwell writes very punctual and uses a large amount of drama to unsettle the reader, and they do not know whats coming next.In this novel Orwell writes in third person so that the reader knows exactly what is happening, he also has used a divvy up of dramatic and bruta l language to portray the hellish dystopia. Overall, Orwells 1984 is a bold and shocking vision of the future, and he displays some of the most pollitical extremism in is novel than any other. His first chapter has an effective start to his novel as it unsettles the reader, but gives them a vast idea of what Big Brother and whinston are going to stir up later in the book.

Monday, May 20, 2019

International Classification of Accounting Systems

Classification of explanation Systems Critically evaluate to w get into extent gone research into classification of bill systems has become irrelevant because of world-wide harmonisation efforts. Let us motivate that IASC was replaced in 2001 by IASB (Inter field Accounting Standards Board). We ar going to start this paper with the different classification researches, taking for cause Hofstede and Grays studies.Then we forget draw the main differences in the midst of GAAP (Generally authoritative Accounting Principles) and IFRS (International Financial Reporting Standards). We go forth also speak about the Americanocentrism problem. To finally dealing with the differences and harmonization. * 2 Main Example*s* of Past Studies* *Hofstedes* societal dimensions and Grays bill set Different Classification Researches The first one is the deductive or judgmental method.Environmental factors ar set and they are linked to national account statement practices. Then, global conventionings and development patterns are proposed. The second one is the inductive or empirical approach where individual practices are analyzed the grouping or development patterns are identified, and where the explanations are based on economic, social, political and cultural factors proposed. In the deductive approach, Mueller developed four approaches to write up development.Macroeconomic pattern where commerce account statement is tied to national economic policies (Sweden, France, Germany) Microeconomic pattern where accounting is a branch of business economics (Holand) Independent discipline pattern where accounting is a help function derived from business practices (US, UK) and where accounting is enumerateed to be capable of developing its induce conceptual framework from business practice. Uniform Accounting pattern where accounting is an efficient mean of control and administration. It takes into account that culture and historic roots are very important.Hofste de define four societal dimensions individualism versus collectivism, large versus small billet distance, un legitimatety avoidance degree to which a firm is ok with ambiguity, masculinity preference for achievement, assertiveness, material success. right off let us focus on Gray who has developed the following pairs of contrasting accounting determine Professionalism VS Statutory Control in that respect is a preference for individual judgment, self regulation. Uniformity VS flexibility there is a preference for enforcement of uniform practices.Conservatism VS Optimism there is a preference for cautious approach. Secrecy VS foil there is a preference for confidentiality. There are a lot of world(prenominal) pressures like the exploitation international interdependencies and the harmonization of the regulatory framework. But also the new opportunities, joint ventures and alliances. *GAAP/*IFRS Let us start by an analysis of the GAAP (Generally Accepted Accounting Principles). Financial accounting relies on certain standards of the GAAP. Principles of GAAP derive from tradition.There are seven main rulers regularity or consistency, sincerity, permanence of methods, non compensation, prudence, continuity, and periodicity. In any report of monetary statements (audit, compilation, or review), the auditor must indicate to the reader whether or non the information contained within the statements complies with GAAP. The convergence of accounting standards, that the majority of the industrialized countries support is advantageous for the companies in the live telephone circuit throw they should not have to produce several financial statements and thus save important sums of money. The financial risk is reduced.The investors, for their part, can better compare and examine the financial data of companies wherever they are established. Their close making is thus improved. This international harmonization is a parade making it possible to arrive to a basic b ringing together various accounting standards One big advantage can be seen when we face a merger or an acquisition. Decisions are much easier to take. However, the experience of convergence IASB/FASB shows that many eld are necessary to ensure the convergence of twain reference frames all the same based on the alike(p) Anglo-Saxon culture of the businesses.This is due primarily to an existence of an opposition among an approach by the rules in the case of FASB and an approach by the principles which follows IASB. IASB is at the center of the convergence movement. The IFRS are described like founded on principles, which means that they leave a big freedom of action to the companies about the evaluation of the accounting data. The US GAAP are described like founded on rules and they aim to regulate all the possible aspects of the monstrance of the accounts. These standards thus require very detailed information on behalf of the companies.In the case of convergence between IASB and FASB, the harmonization of the IFRS and US GAAP is currently working and common solutions have already been found. That do not prevent from the divergence of several points of view, among the principal aspects to be solved one we ideate about the financial instruments and the presentation of the performances. Some of the differences between US GAAP and IFRS are embodied in the standards themselves. They are intended deviations from US requirements. Americanocentrism Some countries adopted some international standards coming to replace their national standards or to affix them.Some stock exchange places, first of all the London one, admitted companies of which accountancy is in agreement with standards IAS and more(prenominal) than 200 great groups (majority domiciled in Canada, in France and Switzerland) produced a second set of accounts established according to these standards. randomness even conceded at certain remote companies the right to observe certain rules IAS as the standard relating to the fudge of financing (IAS 7), to currencies (IAS 21), companies (IAS 22) and inflation effects (IAS 29).Within the European Union, some harmonization efforts about accounting methods were undertaken. Those however knew the same fate than others and must still produce tangible effects. Moreover, European countries have adopted the principle of mutual recognition of the standards. In spite of the creation of an ad hoc work group in 1990, the accounting harmonization is not a priority anymore, no proposal nor declaration has been made since. It is use consider American standards as the reference.That does not imply their superiority that just reflects economic and political reality. Unless standards IAS are not accepted by the atomic number 16, the companies which follow them do not meet the conditions to be allowed on the American stock exchange places. To be allowed, a German group like Daimler-Benz must satisfy the regulations and specifications of the persuade Exchange where its shares will be exchanged and to match the regulations imposed by the SEC, slightly amended for the foreign transmitters.SEC requires in circumstance that foreign companies present either their accounts in conformity with the US GAAP or a table showing together the US GAAP rules and the accounts drawn according to the accounts chart of their own country (Germany in the case of Daimler-Benz). Few companies choose the first method nevertheless, even the second method is expensive. If the American Stock Exchange remains one of the more world significant markets, standards IAS non in conformity with the American rules will become obsolete. But if the SEC persists in its exclusive attitude, the domination of the American Stock Exchanges could be compromised.Can we solve the problem? Is harmonization the answer? Then harmonization in accounting standards shall serve many of the following benefits Decrease in the costs of data collection Increase in the compari son of the information, Development in the capital markets, Facilitation in the fund movements Provision of competition advantage in favor of the firms Decrease in the audit costs and increase in the efficiency of the audit For multinationals, the advantages of harmonization are much more important.The impacts are cultural and social, on the employment and consumption pattern for example which are significantly influenced. The SEC made understand that any international reference moving away(predicate) from philosophy and specificity of the American standards would not be acceptable. It profits from the support of Financial Accounting Standards Board (FASB), as yet as generalized acceptance of standards IAS could compromise the credibility of standards FASB. *Why do the differences persist? And w*hat is *mainly *stopping* the harmonization*?Let us take another example. In Japan, Keiretsu is a group of companies undertaken with cross participations which maintain very close congress s of customer-suppliers type. Similar systems exist in Korea. The relations between these companies are not comparable with those which bind a holding and its subsidiary companies this system is running in United Kingdom and the United States. Moreover, no economic argument could be brought to justify the regulation of the accounting standards. Why the practices differ o clearly from one country to another? We can for sure think about culture, tradition and history. Then, external environment, legal systems (Common law & Codified Roman law), taxation, the level of inflation, accidents and external influences (such as the framing of law in response to economic or politic events for example) are the main causes of international differences. Also, liabilities, consolidation, segment reporting and foreign currency translation can be big issues in international accounting.However, the economists privilege the explanations relating to factors such as the legal system and the legislation o n the property rights, even if, in the final analysis, these factors themselves form part of each culture intrinsically. Conclusion While convergence and harmonization are admirable goals with a lot of benefits, that may not easily or quickly achieved. The success will not depend only on the ability of the FASB and IASB to work together, but also on the willingness of national regulators to cooperate and to avoid issuing local interpretation of IFRS.In April 2005, SEC published the road map. This is an term by then Chief Accountant discussed the possible elimination of the US GAAP reconciliation for foreign private issuers that use IFRS. This Road map laid out a series of milestones which if achieved would result in the elimination of the US GAAP reconciliation by 2009, so quite soon. It is often noted that the process of IASC standards are influenced by Anglo-American approach, which partly explains the reserve of certain countries to adopt the international accounting standards.T he difference between Anglo-American philosophies and European ones can be explained by the importance attached to two essential characteristics of accountancy dependability and relevance. To conclude, despite the existence of many convergence points, this research show several major differences between two countries supposed to follow relatively similar rules. This thus tends to catch our attention on the difficulty of international harmonization. This study seems to illustrate perfectly (unfortunately? difficulties of the international accounting harmonization. It could be interesting to carry out a reflection on other ways of making accountancies comparable in order to avoid a fundamental opposition. However, new laws gave (or will give) to companies of several countries, including France and Germany the possibility of presenting their group accounts according to the international standards, in particular those of the IASC and USGAAP, rather than the national rules. Almost all t he companies having a world activity do it already, or will probably do it soon.BIBLIOGRAPHY Evolution of research on international accounting harmonization a diachronic and insitutional perspective , Socio-Economic Review, October 2007 Bosco T. , Corporate Accounting Information Systems Cook D. Connor L. , UK/US GAAP Comparison Wolk H. , Dodd J. , Accounting Theory, seventh edition Elliott B. and Elliott Jamie, Financial Accounting and Reporting, 8th edition Ernst & Whinney, LImpact de la septieme directive la consolidation des comptes en Europe, ETP, 1985 Heem G. t Aonzo P. (2003), La normalisation comptable internationale ses acteurs, sa legitimite,ses enjeux , Revue dEconomie Financiere IASC, International Accounting Standards Explained, Wiley, 2000 Ortiz E. (2005), GAAP choice by European companies , European Business Review POWER Michael, La Societe de laudit, La Decouverte, 2005 Price Waterhouse Coopers IFRS 2005 divergences France /IFRS Editions Francis Lefebvre Street D. L. and Gray S. J. et Brayant S. M. 1999), Acceptance and observance of International Accounting Standards , The International diary of Accounting Trends in research on international accounting harmonization , The International Journal of Accounting, folk 2007 Weetman P. E. , Jones A. E. , Adams C. A. and Gray S. J, Profit measurement and UK accounting standards a case of increasing disharmony in relation to US GAAP and IASs . Websites www. wikipedia. fr www. lesechos. fr www. focusifrs. com www. fasb. gov www. investopedia. com www. ey. com www. authorstream. com

Sunday, May 19, 2019

Rich vs Poor Essay

The Ameri sens Dream, the brain that every citizen can be successful if they work hard, is believable to the degree that every student freeing to nurture has the same opportunity to learn the skills needed to succeed in society. But if the opportunity for students to coin a sufficient education is imbalanced, then the likelihood of success be puzzles very slim for some students. Today, dissimilarity has become a serious problem among ridiculous students and their wealthy peers across the country, and the dream of becoming a successful icon is moving farther out of reach for them. In order to succeed in deportment, one depends on his or her adolescent eld and years in college that desperately lean on the socioeconomic location of the p bents and not completely the pure tone of education. The performance gap in the midst of the spicy and the light is constantly growing wider, and if nothing is adopte to aid poor student population the gap give continue to increase resu lting in economic consequences and possibly crime among low-income adolescences who cant cope with condition life because they need to support for their family.The problem America faces is the relationship of an underprivileged socioeconomic background joined to poor child maturement and education. For the longest era, education has been the major lane to success in the linked States. Ones life depends a lot on the skills attained from school and from family background, and the lack of opportunities influences the development of children and their prospective endeavors. Contrary to the middle-class and upper class children, many underprivileged children ar deprived of these bear upon opportunities. In fact, children from low-income families get very little chances to shake a normal education at every last(predicate), and higher(prenominal) education like college and private schooling is essentially an unattainable dream that they can imagine only when when it neer actua lly comes true. Due to the lack of resources and finances the initial opportunities of people from low-income families ar consistently worsened than opportunities of the rest of American children.Reading Richard D. Kahlenburgs 5 Myths About Who Gets Into College, he states that a 2004 Century instauration study found that at the most selective universities and colleges, 74 percent of students come from the richest quarter of the population, season just 3 percent come from the bottom corner (495). Correspondingly, SAT dos play an strategic role in being admitted to a good university. Students who come from areas with high poverty rates and come from low-income families usually score, on average, 784 points lower than the more privileged and halcyon student body (Kahlenburg, 495). Even when students from low-income families score high on standardized testing and receive admittance to a university, their families stir trouble documentation their childrens education financially . Consequently, these children are basically forced to work to earn enough money to prolong his/her family alive, so ultimately college is a very difficult education aim to attain. Naturally, most people are equally as intelligent, but in society today it matters what environment one lives in and what quality opportunities are presented depending on social status. For most people pass is a time to relax, but if you neediness to keep up with your classmates maybe its time to pick up a book During pass go there is a common decline in learning that students experience, and this is called the summer slide.Three researchers from Johns Hopkins University named Karl Alexander, Doris Entwisle, and Linda Olson, researched this issue tho around by performing longitudinal studies on Baltimore students from 1st grade through age 22. During the pedantic year, underclass children achieved the same reading levels as their middle and upper class peers, but children from proletarian familie s diminished in reading skills once summer commencemented. Children from more affluent families score more opportunities such as summer school, tutoring, and other programs that low-income children cannot afford. It is concluded two-thirds of the ninth grade reading transaction gap can be explained by unequal access to summer learning opportunities during elementary school (Karl Alexander, Doris Entwisle, Linda Olson). other recent study resulted in similar conclusions to the one completed by the researchers of Johns Hopkins University. In an essay written by McCombs, J. S., Augustine, C.H., and Schwartz, H.L, they acknowledge that during the summer students in elementary school lose slightly a month of knowledge and skill, and even worse off, lower-income students can lose up to two or threemonths. And so low-income students fall disproportionally behind in reading while their middle and upper income peers may even gain skills in reading because of the summer activities availa ble for them.The worst part of it all is that summer learning loss is cumulative and as time progresses, low-income and higher-income students performance starts to segregate, thus contributing significantly to a wider achievement gap. If you notice, in Karl Alexander, Doris Entwisle, and Linda Olson study, they talk about lower-class children achieving the same reading levels as their middle and upper class peers in a presumptuousness academic year. This goes to prove that it is not so very much the school and poor teaching that causes such an increase in the achievement gap between the rich and the poor over the last few decades, but the musical mode people make use of their summers and time spent away from school regarding socioeconomic status. Not only does this apply to summers and time from school, but also a childs success in life greatly depends on his or her family background the years before school even starts. Children have the aptitude to effortlessly learn a new lan guage or a subject in school because of their cognitive skills that work much give out than in later years. So it is apparent that they receive the surpass environment and treatment from their parents in order to start multifariousnessergarten on the right track.What can we do about the problems lower-class children in early years face in relation to poor societal status and low-income? One effective way to narrow the achievement gap between the rich and the poor would be to make sure all students have admittance to a committed, cognitively motivating environment in the comfort of their own home and in preschool locations, so no matter where the children are they can olfactory seemlyty safe and secure in these child- friendly areas. In order to do this, we need an economy that can provide poor families with sufficient incomes/wages. More jobs, more affordable health care, and child-care programs are also necessity to increase the average income of lower-class individuals and boost the socioeconomic status so many suffer under. Another good idea to enhance the lives of young children preparing for the educational world, are programs like the Nurse-Family Partnership where nurses help low-income, first-time mothers salary increase their children and learn skills needed to become a good parent and give their children the best start in life possible. Getting a good start in life and being ready for Kindergarten years is a very crucial among peersbecause, currently, the preparation gap for school considering middle and upper class students is much greater than lower-class students who do not have the resources necessary to catch up to their affluent pupils.Consequently, another(prenominal) solution that may tighten the gap between low-income students and high-income students, regarding preparation for early years of school, would be to start public education at an introductory age. At first the cost may appear to be quite expensive because of the extra yea rs of schooling needing funding, but the social benefits of a decreased contrast gap could outweigh the costs of the extra years in the long run. In fact, it would not only reduce the inequality gap, but it would also upsurge the amount of women remaining at work afterward pregnancy, resulting in an increase in GDP as well. The best manner in reducing educational inequality is to guarantee that all children begin school on an even note. Schools do not have the power and the determination alone to fix the gap so it the state, federal government, and American citizens to put these issues on top of the list of economic duties. Without a proper education, students living in lower-class areas dont have the necessary tools that willing help them escape the life they would otherwise resort to, crime, if school were not to work out.The Corner A Year in the Life of an Inner-City Neighborhood by David Simon and Edward Burns is a good example of wherefore improvements in education opportun ities and achievement for low-income cities need to be made. Through the eyeball of the protagonist DeAndre McCullough, we are introduced to the brutal, threatening conditions of inner city life, which many low-income students suffer from due to a keep down of socioeconomic problems they face. As a result of being a victim of these conditions, DeAndre has lost all need to think about his future, Maybe hed think more about his future if it were all the way he had one.(David Simon). He has accepted the fact that his life could end at any moment, ultimately resulting in a loss of purpose. This acceptance is reflected in others with similar situations, they turn to the streets because In this place only, they know what they are, why they are, and what it is that they are supposed to do. Here, they almost matter(David Simon). Children who are not born with the privileges rich peers have acquired, have a choice between joining the street life to get by or keep up an educational route but unfortunately in society today, the first choice is more promising.However, with proper motivation andbetter learning facilities, young teenagers like DeAndre dont have to make these assumptions. The achievement gap between the poor and rich is continuously widening due to the fact that low-income children cant break out of their parents social status very easily while wealthy children have all the resources necessary to be prosperous. According to Stanford professor Sean Reardon, the difference in average academic skills of children in low-income and high-income families is roughly 30 to 40 percent larger among children born in 2001 than among those born twenty-five years earlier (Reardon). Low-income students usually end up just keeping their parents socioeconomic status because they cannot afford to attend clarified schools and acquire all the outside resources and extra help necessary vise versa, families with high income have a greater chance to send their children to suf ficient schools and tend to have safer learning environments than low-income individuals. It is the poor staying relatively tranquillize throughout the twenty-five years regarding increased income, while the middle/upper class group accumulates a lot of money, which, in turn, increases the income gap between the two groups. The increase in the income gap between poor and rich parents means that there is an increase in the achievement gap between poor and rich students.In recent years, a lot of focus has been put on preparing young children for next level education like Kindergarten and elementary school, because ensuring readiness is very important for a proper learning experience. However, lets harbour into account all the negative aspects that normally play into the socioeconomic background of students in low-income families 1) Low-income level of parents, 2) parents unemployed or have minimum wage jobs, 3) either parents never went to college or never even finished high school, 4) single mother/ father in prison (Willis, 2007). Low-income students from these kinds of families have a small chance of social mobility and will likely just follow in the footprints their parents left behind. Adolescences dont have the motivation to try in school because they know where their life is going to be headed regardless.Many poor families would love to get off of welfare, live on the beach, achieve a better socioeconomic status, etc. but segregation between low-income families and middle/high income families forces the two groups to live in areascorresponding to their income level. So even if poor students want to gain a sufficient education, they will have a lot of trouble getting it because poverty follows them wherever they go. As we already know, education opportunities of children from low-income families are consistently worse than those of the middle and upper class. Such a situation is very dangerous for the future of children because, currently, education is o ne of the major conditions that lead individuals to progress and a successful career. In fact, without good education, these children will not have good job opportunities and, therefore, the competitiveness in the labor market will be extremely low. And not only does poverty link to poor education, it also strongly correlates with meager health benefits. Poor health is affecting the low-income population due to low paying jobs having bad health damages and not giving individuals enough money to get better insurance.Middle-class and upper-class societies are given better health benefits than the poor, less fortunate because they have more opportunities in attaining jobs with good health benefits. As a result, the lack of educational opportunities deprives them of future job opportunities and health benefits, and children from low-income families are stuck in a kind of vicious circle, from which only few can invent the way out. The opportunities presented to the middle-class and upp er-class population are a lot more abundant and superior quality. The Federal government and the state governments need to find a balance between the two economic groups and offer better schooling to the less fortunate so they can catch up to the standards of the better educated collection of individuals and families. This inequality of achievement between the social classes is leaving the poor in the dust as the middle and upper class individuals take advantage of all the necessities of a good education.Work CitedAlexander, K. L, Entwisle, D., & Olson, L. (2007). Lasting consequences of the summer learning gap. American sociological Review, 72, 167-180. Hernandez, D.J. (2011) Double jeopardy Highways creation linked to the economy. Baltimore Annie E. Casey Foundation. Kahlenburg, Richard D. 5 Myths About Who Gets Into College. Read, Reason, Write An Argument Text and Reader. untried York McGraw-Hill, 2012. McCombs, J. S., Augustine, C. H.,Schwartz, H. L, Bodilly, S. J., McInnis, B ., Lichter, D. S, & Cross, A. B. (2011). Making summer count How summer programs can boost students learning. Santa Monica, CA RAND. Reardon, S.F. (2012). The widening academic achievement gap between the rich and the poor. Community Investments Summer 2012, 24(2), 19-39.