Teaching Assistant

Describe How You Might Contribute To a Lesson Given To a Group Of Seven Year Old Children Learning To Play Percussion Instruments? As a Teaching Assistant supervising a group of seven year olds who are to learn to play musical instruments, I would first make sure these instruments are available, clean, safe and ready to be used for this lesson. Any music sheets related to playing must be prepared and available in the classroom in advance. During the lesson I would supervise the children using the instruments and check they are using them correctly and are not messing about with them, and causing any damage to themselves, anyone else or the equipment. Pupils who have difficulties playing or holding the instruments must be supported. It is important to be a good role model by showing children how to hold and play with these instruments. I should make sure all the children follow my instructions, repeat my instructions and focus on me while I am demonstrating the instrument. At the end of the lesson I would check that the instruments are still in good condition and encourage children to put equipment away tidy and safely. During the lesson I can monitor the class and then make an observations written report that can help track the activity, behaviour, difficulties, preferences, cognitive skills and progress of each child. 2. What might be your role in organizing, using and maintaining the learning resources, materials and equipment? My role as a Teaching Assistant in this lesson, regarding organization and material, is to ensure everything is ready for the lesson before starting it. All the material should be checked for safety, hygiene, cleanliness, good state and put in the right place as agreed by the teacher. It is important to maintain a complete and accurate inventory of resources. To be able to conduct these the teaching assistant should find out from the teacher what their role is and what responsibilities they have when it comes to the organisation of the learning environment. I would encourage pupils to return materials to the correct place after they have been used. I may have to dispose of any waste and redundant resources safely and always looking for opportunities to recycle materials and equipment. I should prepare and set out learning resources in line with the preparation requirements given by the teacher. When the lesson is finished, I must ensure that each material is back to original place, and it’s not broken or damaged. Any marks should be reported to the teacher.

Variable Costs

Assignment: Fixed cost Dora McKinney Hsm/260 Week 4 Instructor: Greg O’Donnell Fixed Costs, Variable Costs, and Break-Even Point Exercise 10. 1 Month Meals Served Total Costs July 3,500 $20,500Low August 4,000 22,600 September 4,200 23,350 October 4,600 24,500 November 4,700 25,000 December 4,900 26,000High In dealing with step 1-The difference in service volume between high-low periods is (4,900-3,500) 1,400 meals. In dealing with step 2-The difference in costs between the high-low period is ($26,000-20,500) $5,500. In dealing with step 3-The variable cost is now computed.The cost difference $5,500 is divided by the service volume of 1,400. The variable cost per unit of service is $3. 93. In dealing with step 4-Total variable costs are now computed. In the low time period the number of meals provided is 3,500. The service volume is then multiplied by the cost per unit of $3. 93. The total variable cost for the low month is $13,755. The same is done to figure the total variabl e costs for the high month 4,900 ? $3. 93 = $19,257. In dealing with step 5-Total fixed costs for the low period are now computed. The total program cost for the low month is $20,500.If the variable costs ($13,755) are subtracted from the total costs ($20,500) the remaining amount is the fixed cost at $6,745. If the same is done for the high month ($26,000 – 19,257) the fixed cost is $6,743. In dealing with step 6-The break-even point is ready to be inputed using the BEP formula and steps 1-5. The contracted service price with the City of Westchester for 45,000 meals is $5. 77. The variable costs per meal is $3. 93 per meal, but will earn $5. 77. The difference between the variable cost per meal and the revenue per meal is 5. 7X = 6745 + 3. 93X is $1. 84 per meal. This leaves 3,666 which is the monthly BEP. Then 3,666 ? 12 = 43,992 is the fiscal year BEP. The WHDM needs to provide 43,992 meals during the fiscal year to reach the BEP. The difference between the contracted meal s 45,000 and the BEP 43,992 is 1,008. The potential profit is 1,008 meals ? $1. 84 a total profit of $1,855. Exercise 10. 2 The newsletter yearly salary coordinator is $6,000 and the assistant total is $3,900 for both of $9,900 a fixed cost. The unit cost of preparing, printing and the mailing is $4. 0 for the period of six bimonthly issues is $4. 50 this is a variable cost. This newsletter is now $20 per annual yearly subscription. This information plus the BEP formula is used to add and complete the BEP. 20X = 9,900 + 4. 50X 15. 50X = 9,900 X = 639 In dealing with the BEP, I believe it will be 639. The new BEP is a acceptable solution because joined with the newsletter coordinator and with the corporation of handling up to the amount of 650 subscriber’s. There also is an amount of 11 subscribers that is able to subtracting the BEP Dora mckinney [email  protected] com

Benzene and Activating Group

In the mechanism, the alkene in the benzene ring attacks the Br2 group leaving a carbocation intermediate and a bromine anion. The Br2 was in an HBr solution, which used as a catalyst similar to FeBr3. The bromine anion then deprotonated a beta hydrogen, forming HBr and a benzene ring with the activating substituent and bromine. This reaction could be repeated up to two more times based on the strength of the orthro/para directing group. As a result, there were many possible different products when the aromatic compounds underwent bromination. For aniline, the prediction was that the product would be 2,4,6-tribromoaniline because anime was a very strong activating group that reacted strongly with halogenations reactions in general. For phenol, the hydroxy group was also a ring activating and electron donating group. A disubstituted bromine product was predicted because the hydroxy group was not as powerful as the amide. Anisole also had an activating group in a methoxy group and the prediction was from the anisole bromination reaction would be a disubstituted product. Lastly, for acetamide, the amide group was considered to be not a strong activating group compared to the anime, hydroxy, and methoxy groups because of the fact that the electrons were not localized in the amide due to resonance. As a result, this reduced the activation of the benzene ring and the predicted product was 4-bromoacetanilide. Mechanism (for acetanilide): Results: Compound| Melting Tempeature (degrees Celsius)| Product (g)| Anisole| N/A| oil| Aniline| 119-120; 116-117 | 0. 116g; 0. 010g| Phenol| N/A; 36-51| 0. 325; 0. 007| Acetanilide| 166-168; 156-162| 0. 140g; 0. 111g| Calculations are posted at the back Reaction| Limiting Reagant| Actual Yield| Percent Yield:| Acetanilide| Acetanilide| 0. 140g| 65. 4 %| Discussion:The reaction that was done in lab was the bromination of acetamide. Overall, the reaction was pretty efficient as the percent yield of the reaction was 65%. Due to using a 10% v/v bromine solution, there was 0. 15 ml (0. 02 mol) of bromine in 1. 5 ml of the solution. Compared about 0. 135 g of acetamide used (0. 01 mol), there was an excess of bromine to react with the acetamide. As a result, there may have been not enough acetamide to react with bromine. The product also appeared to be somewhat water soluable, which reduced the efficiency. Also, the reactions done by the other groups had similar results or inefficient reactions that had small yields. Based on the melting point measurements in lab, the rankings in terms of reactivity were aniline, phenol, anisole, and acetamide. As predicted before, aniline was ranked as the most reactive because the product was 2,4,6-tribromoaniline, which had a melting point of 119-120 Â °C. The second most reactive aromatic compound was phenol with products 2,4 and 2,6 dibromophenol at 36 to 51 Â °C. The hydroxy group was a good activating group, but not strong enough to activate the benzene ring for a third bromination due to the deactivating effects of the added benzylic bromine. The third most reactive compound was anisole with an oil and possible products for this reaction could be 2 or 4 or 2,6 bromoanisole. Based on this reactivity, the methoxy group had steric bulk and the oxygen in the methoxy preferred to stabilize adjacent bromines. The least reactive compound was acetamide, with a product of 4-bromoacetanilide. The amide group in acetanilide was bulky, so preferring the ortho position would mean a more stable product with less steric interaction. Overall, the predictions in the theory matched besides the anisole. The results make sense because as the reactivity decreases, it was down to factors such as electron delocalization due to resonance, steric bulk, and bromine being a deactivator to the benzene ring. Sources of Errors: Sources of errors may result from not crashing the reaction with enough water and sodium bisulfite and not rinsing the product with water during vacuum filtration. Conclusion: The product obtained in the reaction was 4-bromoacetanilide and the order of reactivity of bromination was determined. Calculations: Mol of Bromine: 10% v/v = (0. 15 mL Br2) x (3. 11 g/mL) x (159. 81 g/mol) = 0. 003 mol Br2 Mol of Acetanilide: (0. 135g acetanilide) x (1 mol/135. 17 g) = 0. 001 mol acetanilide Acetanilide is Limiting Reagant. Theoretical Yield: (0. 135g acetanilide) x (1 mol acetanilide/135. 17 g) x (1 mol 4-bromoacetanilide/1 acetanilide) x (215. 07 g/1 mol 4-bromoacetanilide) = 0. 215g Percent Yield: . 140g/ 0. 215g= 65. 1%

Dopamine and its Role in Parkinsons Disease Research Paper

Dopamine and its Role in Parkinsons Disease - Research Paper Example The researchers in this study stated that there appeared to be a link between depression and anxiety in PD.   According to Lemke, these studies proved that dopaminergic treatment for PD was important and that there was a correlation between PD and depression. 1.1 Dopamine Agonists and Depression According to Lemke, dopamine agonists work on the dopaminergic systems of the body (10). Because they work directly on these areas, they may be responsible for mood behavior. One dopamine agonist, pramipexole, was studied by other researchers and found to react as an antidepressant for bipolar disease and treatment-resistant depression (10). Several studies in this study showed that patients who took pramipexole performed better and were less depressed than those who did not take it (11). 1.2 Anhedonia and Depression Anhedonia is another agonist that has had positive effects on depression with PD patients and it has also affected any motor alterations (11). Several studies were quoted in Le mke’s article that used this agonist. All of the other studies found that patients with PD were helped via the use of agonists by controlling depression. Lemke concluded that PD patients with depression â€Å"might† benefit from a global approach to the disease that included dopamine agonists because they seemed to reduce motor complications and symptoms of depression. By using agonists the regimen of drugs could be lessened and would stop any side effects from the antidepressant medications that the patients may be taking.

Notion of Disciplinary Societies and Societies of Control Essay

Notion of Disciplinary Societies and Societies of Control - Essay Example Various ways of control are done as laws are not the only means of it but also through rewards and punishment (Deleuze 1995, p. 5). People who show exemplary values to the society by following the laws and doing their duties for the society are rewarded. On the other hand, violators face the consequence of their actions as they receive the punishment. Punishments are then penalized in various ways and in different degrees. Bribes and stealing may be penalized by lighter sanctions like less than a year of spending time inside the jail or by fines. Higher degrees of crimes are punishable by the law via life sentence and even death penalty (Foucault 1977, p. 130). Another way of prevention of those crimes is through discipline. It is primarily taught at school as the learners must learn the value of self-control. Other programs are even conducted by the government to ensure the proliferation of discipline among the people in the society. It is a good way of preventing crimes from becomi ng widespread. It also serves as a way of control though it may not be a direct approach. The time nowadays seems to pass by quickly as changes happen almost everyday. The technology advancement accelerates at the speed of information that leads to the creation of the digital age. Information is primarily an important entity for that age as geographical boundaries have been overcome by the geniuses of the people. Networks and computers are now used for education, business and collaboration across fields of interests as people have seen the vast potential of the technology (Best, 2010, p. 6). Internet has proven to be a cost-effective way of advertising and conducting businesses as companies both big and small are able to reach out to a wider range of audience and potential market as they do not need to physically go to other faraway locations just to conduct their businesses. Education also benefits from the technology of the worldwide web as students are able to study anytime and a nywhere. It serves as a good form of education especially for the working class. Through online classrooms, multimedia supported web pages and online forums, students are able to study in a flexible manner. Despite of those advantages, the growing popularity and use of internet has posed various risks especially to the security of people. Their identities are transmitted through the interconnected wires and sensitive data are shared. Sometimes it may become the source for frauds, scams and even national threats (Agre, 1994, p. 102). It may pose a big risk to the liberties of the individuals and nations alike. In particular, two concepts will be discussed deeply in the paper based upon the notions of the two authors namely Michel Foucault and Gilles Deleuze. Foucault wrote about the discipline in the society through his work Discipline and Punish: The Birth of the Prison while Deleuze wrote about the societal control through his work Postscript on the Society of Control. Both concept s will be compared and contrast and analyzed regarding their implications to the current state of the society where mobile phones, computers and internet are widely-used. The concept of discipline in the society as depicted by Foucault showed the starting point of control and how the society deals with crimes. The society was once

Experimental Economics Essay Example | Topics and Well Written Essays - 1000 words - 1

Experimental Economics - Essay Example The students are supposed to sit in the computer lab and follow all the instructions provided by the instructor. The students bid for this particular product in rounds. The bid must range from $0 up to $20. Every student must be independent and must not be influenced by the decision of the other students (Salmon 34). However, for this to be efficient, no student will be able see the bid of his or her opponent, on all cases. The value to be bidden by the student will be decided randomly. However, the highest bidder will win the auction. If any student does not win the auction, there will be no return or compensation for them. The students are to bid twice for the product. The experiment is carried out to prove that the higher the first bidding price, the higher the chances of winning the auction. The experiment takes few minutes since students involved will only bid and then wait for the next one to bid too. The experiment requires the student to bid in rounds. However, they have to b e divided in groups of two. In every round, a student’s makes a bid of his wish. The students should have no knowledge on the bidding process. However, the instructor will have provided the prize value of the product being auctioned. All the bidders who lose will earn nothing. The students too must chose prices above the prize value of the product. This experiment will target at answering the economics question above. At first, students decide to bid their highest price possible in order to win the auction. Most of them even bid the total amount they have, remaining with nothing. However, bidding a first high price increases the chances of winning, as the experiment will show (Ginib 65). Instructions to the students and the instructor will be important to prevent confusion during the experiment. The students are to sit strategically in the computer room. The instructor will advise the students to rely on

Successful Aging Term Paper Example | Topics and Well Written Essays - 1500 words

Successful Aging - Term Paper Example However, there is a positive side to growing old, or aging. As people age, particularly adults, they decline in mobility, cognition and senses at paces that vary from person to person, thus, to ensure that people age successfully, there is a need to reduce the rate of decline or even curb it completely. This is to ensure that they do not become functionless and maintain their independence from second and third party caretakers (Tyrer et al, 2). Mobility issues are common in aging people because they lose balance and suffer reduced functionality in basic of tasks such as locking and unlocking doors. As a result, they become more prone to risks of falling and common mobility accidents. These falls often lead to death as they rank high among the most common causes of death for elderly people (Tyrer et al, 2). In addition, cognitive processes suffer impairment in regard to recalling instructions and following complex ideas, as well as solving problems. However, to overcome all these challenges, various measures exist to ensure that people grow old gracefully. Successful aging is known to be associated with one’s religious beliefs, social relationships, perceived health, self-efficacy, socio-economic status and coping skills (Galligan 1). Having religious beliefs and participating actively in religious activities is one of the ways to age successfully. This is because religiosity in the aging process allows the elderly to cope better as compared to nonreligious ones. In the process, it aids in overcoming emotional and physical problems through which the elderly may be experiencing (Galligan 1). Moreover, active participation in religious issues prevents most manners of depression as it puts people of similar interests in a position to share ideas and problems. As a result, it eradicates feelings of hopelessness due to the reality of age dawning on them. Moreover, this religiosity promotes the development of positive emotions , which, in

Information System Essay Example | Topics and Well Written Essays - 500 words - 2

Information System - Essay Example The people who create a software system are in immense pressure to come up with the software at a lowest possible cost (Dahanayake). The pace of the advancement in software engineering has increased so rapidly that the best practices that were known by the individual in creating a software system has deviated and has changed too fast. This is because in Information technology industry every time something new turns up and it is becoming difficult for the professionals in coping up with it. Most of the software systems are developed through an integrated channel of customer feedback and this makes the task more difficult for them to create exactly the same software system that is demanded by most of the customer (Downes). While creating software system there has also been some legal consequences in the issuance and the protection of the licenses. Bigger firms often negotiate for the software license due to the poorly defined law of license, which adds up more difficulties for the firms. The companies are struggling to survive in the market and they are relying on their professionals to get them a competitive advantage in the market which puts more stress on these experts which forces them to make decisions that are unlikely to favor the company while fulfilling customer’s demands (Downes). More often while creating a software system; the biggest problem is the lack of understanding the software system regarding both the managers and the information technology expert who are leading the development effort. To create software system one should analyze the software components because otherwise some software’s are known as ‘spaghetti code’, which are unstructured and complex. This gives rise to the quality and time tradeoff and affects the growth of the company. Some software’s are made for a particular environment

How does positivist research in criminology seek to create knowledge Essay

How does positivist research in criminology seek to create knowledge that avoids these problems, and how successful has it been - Essay Example The positivist approach to criminology rejected the classical idea that people who commit crimes do it from free will; positivists believed that it is in our biological make-up, and that we are born with the tendency to commit crimes. So, we do not freely choose to commit crimes, we are born, or not born with criminal elements. While many positivists put our tendency to commit crime on different parts of our biology, the research was scientific – it looked for factual results. It was believed that if we could find factual results, then we could discover what characteristics are present in people who commit crime and then prevent it by finding the same types of characteristics in others – biological or psychological. The approach took this form because it believed that other ways of criminological research were based on elements of life which could not be controlled and which made crime difficult to predict and impossible to prevent. These elements of life were moral jud gement, subjective views of people and their beliefs and opinions. Positivists argued that because these elements were subjective, they could do nothing to help prevent crime and criminal behaviour, whereas a scientific approach could give proper statistics, and reliable results, which could gain much ground in the research of criminology. Although the approach of the positivist school appears attractive, this paper will argue that its final results were not as effective as it had hoped they would be. While it is not argued that the results brought could not be relied on, it is suggested that the results were not reliable enough to be applied to prevent crime. Of course, the prevention of crime based on scientific statistics would be a very attractive idea, both history and results have shown that in practice it has not been as effective as the positivist school promised. To believe in an objective idea of criminal behaviour is not

Green Revolution Essay Example for Free

Green Revolution Essay Interaction between humans and the environment has always had a great importance in the development of humankind; according to Marx, what differentiates humans from other animals is the fact that humans can transform their surroundings to suit their needs, through labor. The Green Revolution is not the exception to that. In times of need the human being manipulated its environment to be suitable for its development, however, the question lingers, how efficient was it, how positive? The Green Revolution, from 1945 to the present, was motivated by the need to increase the production of food to supply for the increasing demand as population grew, to promote national self-sustainability in terms of food. However, during that period the effect of the Revolution have been detrimental to the environment and society: they have damaged agricultural diversity and heritage, damaged the lands, and put at risk food security; also, they have widened the gap between the very rich and the very poor, monopolizing the food industry. The Green Revolution originated after an urgent need to promote food security with a growing trend in global population, as a way to promote self-sustainability and independence. As it is clear in the report given by the Food and Agriculture Organization (DOC 2), in the period ranging from around 1929 (great depression) and 1945 (end of World War II) the global food supply index was below the world population. What this means is that there was literally not enough food being produced world wide to feed the world population. This struggle of human kind to stay afloat in supplying the minimum needs for survival meant that a change needed to occur. The answer, as Dr. Norman Borlaug stated in his Nobel Lecture (DOC 4) was not simply planting more in the developing nations, since the lands in those areas were â€Å"tired, worn out, depleted of plant nutrients†¦Ã¢â‚¬  Clearly, what the document refers is that a new, more effective way of growing food had to be developed. In fact, Dr. Borlaug states that the priority of the developments of the green revolution concentrated in the millions that were lurked by hunger, a large problematic that clearly was under the spotlight. As a proof that the world was prioritizing the deficient food supply is the statement given by President Harry Truman (DOC 3). President Truman was the leader of the most powerful nation in the world at the time, the one with the largest technological developments, and his word was the one that would set the course of the world. This particular speech is vital, since it is the inaugural speech, where he was to set the priorities of the government and address the world with what the United States had as a course for the future. In this speech, he clearly refers to the shocking figure that â€Å"more than half the people of the world are living in conditions approaching misery† and says that the United States will help provide â€Å"technical knowledge†¦ to produce more food† In the speech President Truman refers often to liberty, thus meaning that self-sustainability will provide freedom. This speech is the perfect example, the jewel of the trend that the world was seeing with regard to prioritizing food. The mention of â€Å"technical knowledge† is vital in the construction of the green revolution as a response to the lack of food, with technological developments in the agricultural field. Some have said that the Green Revolution has been a success in improving the food industry, and improving living conditions for everyone; nevertheless the numbers today reflect a mediocre success. Indian minister for food and agriculture (1964-1967) states in an interview (DOC 5) that the farmers of the state of Punjab competed to use the technology that was introduced by the green revolution the best. It is stated with a positive connotation, as to refer to the great feats of Punjab. This seems very positive, however, the most likely reason for this to have occurred is the fact that multinational corporations were kicking them out of the market and they were forced into utilizing the technology that those same corporations were imposing on them. If this were true, which it most likely is, as it has happened in many places around the world, it would discredit the great success that the Green Revolution supposedly is. Furthermore, the claim is that the Green Revolution has brought prosperity, however, to whom, to the ones that were rich already? A perfect example of this negative impact of the Green Revolution is the conversation between Mrs. Dula and the United Nations official (DOC 6), which gives a not very realistic perspective of the impact of the green Revolution and is concentrated exclusively in the sector of the very rich. This document is indeed quite revealing, as the speaker is an aristocratic woman of Mexico, probably a housewife who sees the world through the optic of his husband, a man who earns a salary if the revolution which he works for is successful; in fact, she is most likely part of one of the clubs she talks about herself. The occasion of this statement is a simple conversation with a UN official, probably at some sort of a social event, where the high class is all joined together, with perfectly slanted people who are not really analyzing the global impact of the Green Revolution. This document gives a crystal clear proof of how much the Green Revolution has made the â€Å"rich Mexican farmers† richer probably at the expense of making the poor laborers, poorer, however, this document presents only one, very bright point of view to sell the revolution. With regards to India once again, socially, they sell the idea of improvement, like in the report of the State of Punjab (DOC 9) where it says that the Green Revolution has seen with it the â€Å"emergence of middle and rich peasants† a very undesirable euphemism to conceal the actual situation. This document seems to give a perspective of social growth and development, of a population going for education, yet once again, it seems very idealistic in its tone, when in reality India has totally different conditions. With regards to that, India has one of the largest Gini index’s in the world, meaning a huge social inequality, and has one of the smallest middle classes in the world, which has diminished even more throughout the years, meaning that in reality, India may have had a somewhat positive year, but the general trend is of a very pronounced downturn in social progress, all related to the Green Revolution which is destroying the small farmers. The Green Revolution, in truth has brought more ill than it has brought good, in the environmental and social aspects. Regarding environmental harm, the FAO Wheat Yield report (DOC 1) is very good in demonstrating the introduction of massive scale crops that the Green Revolution brings forth with it. The introduction of these crops damages the lands since they are not prone to such production. The graphs show that in both Mexico and India the crop yields were extremely irregular, and as time passed they have become even more, this is due to the fact that they are not proper to those areas and its planting is something totally synthetic and with complete disrespect towards the natural balance. The article by Dr. Vandana Shiva (DOC 8) reveals how much damage the crops, especially Genetically Modified Organisms; do to the land they are planted in. The â€Å"reduced genetic diversity, increased vulnerability to pests, soil erosion, water shortages†¦Ã¢â‚¬  are effect that will leave marked the land for a long time, as Dr. Shiva states, and are a threat to future generations, which will have totally barren land where it will be impossible to plant food. Dr. Shiva also refers to the social problematic that the Green Revolution is planting alongside its seeds. For instance the fight for water to provide irrigation, previously not needed in India, has lead to â€Å"conflict and violence† and as it has become a worldwide trend, the career for water dominance is â€Å"leading to both local and interstate water conflicts. † This clearly shows how disadvantageous the spread of the Green Revolution has been, since it has brought unmeasured changes that have not been made responsibly, but rather abruptly, causing enormous damage. Dr. Shiva is an Indian Physicist, and being from India she probably has had a very direct contact with the Green Revolution, considering that one of its birthplaces was in fact the State of Punjab. In this occasion she is writing for the Ecologist magazine, a publication read by people with primary interest in the environmental issues, including organization leaders and maybe politicians who will probably get concerned, especially due to the tone of annoyance and hatred that she employs in the article. Expanding on social implications, the Guatemalan National Coordinating Committee of Indigenous peasants (DOC 10) gives a different perspective. Although it may sound somewhat as mysticism from indigenous people, saying that they have contaminated the seeds is not a joke, considering the hormones that can be found in GMO plantations. This also acknowledges a vital issue, the loss of diversity and heritage that society is killing with the systematic Green Revolution trends, like the Mayan traditions, which have been present for â€Å"five thousand years. † Furthermore, the social disaster does not stop there, but stumbles over women, which according to the FAO Newsletter (DOC 7) have been forced to change their job. In this case the implications have made woman, traditionally in other roles, have even less opportunities to succeed, as the increased need for cash income made the woman be forced to work. This implies a social catastrophe since it denies the right of woman to equal opportunities, which are stripped off with the Green Revolution, which makes them simply one more laborer forced to work. Additional to the information presented in the documents it would be vital to contain the point of view of a small scale male farmer that has to compete with the multinational corporations, which have been installed after the start of the Green Revolution circa 1945. This would be important since it would show the first hand effects of the monopolies that the Green Revolution has brought, with regards to the social impact it has made, and whether that impact is positive or negative. As discussed throughout the essay, the Green Revolution, which has lasted from 1945 until the present day, was originated with a need to secure food production in a starving world. However its effects were not so positive, since today many starve, and the Green Revolution has damaged the environment and widened the gap between the social classes. The setup of crops that have give no benefit to the places in which they are grown, with complete disregard to the ecological balance that was being destroyed have caused issues ranging from soil erosion to water shortages and crops with pest vulnerability. The Green Revolution has also made the rich farmers richer at the cost of the poor being poorer, since the costs of the new technologies are not easily accessible, but the yields that they provide take the small farmers out of business. In general, although certain governments sponsor the Green Revolution and make it seem positive, it has brought about large changes in the way humans interact with the environment, with a generalized destruction of it to get short-term solutions to the problem of food shortages.

The Movie Catch Me If You Can Film Studies Essay

The Movie Catch Me If You Can Film Studies Essay A confidence artist is somebody who exploits a person in order to obtain something of value for free or next to nothing. The first known con man was in England in 1849 when an American would ask strangers if they had the confidence to give him their watches, he would then run away with the object. Con artists usually have clever schemes, and have devised scams to rob victims as quickly and easily as possible. A very important factor for the artist is to gain the confidence of the victim, which was something Frank Abagnale did very well. By wearing the pilots uniform he received respect and admiration from those around him, after all, why would a pilot be scamming? Slide 2 Book Quote A Quote from the Book: Frank W. Abagnale, alias Frank Williams, Robert Conrad, Frank Adams, and Robert Monjo, was one of the most daring con men, forgers, impostors, and escape artists in history. In his brief but notorious criminal career, Abagnale donned a pilots uniform and co-piloted a Pan Am jet, masqueraded as the supervising resident of a hospital, practiced law without a license, passed himself off as a college sociology professor, and cashed over $2.5 million in forged checks, all before he was twenty-one. Known by the police of twenty-six countries and all fifty states as The Skywayman, Abagnale lived a lavish life on the fly until the law caught up with him. Now recognized as the nations leading authority on financial foul play, Abagnale is a charming rogue whose hilarious, stranger-than-fiction international escapades and ingenious escapes including one from an airplane make Catch Me If You Can an irresistible tale of deceit. From the back cover of the book Catch Me If You Can The movie Catch Me If You Can is very loosely based on the novel. There are several differences which make the two works very unalike. The movie shuffles around the events of the novel and even adds some cons which Frank never performed, like posing as a French teacher. The film also puts more emphasis on the FBI who are chasing Frank while the novel portrays Frank as almost unstoppable until he is finally caught in France. Slide 3 Forgery Quotes The Real Story: Frank conned his way into getting a pilots uniform and forged a FAA document, and he was still only 17. He deadheaded all over America while illegally withdrawing money from hundreds of banks. Frank was using a fake name of Frank Williams, and after a bit, he decided to settle down, and bought a flat in Atlanta. There he met a doctor, and was temporarily hired as a pediatrician, still without completing high school. Frank stayed there for almost a year, before someone else came to claim the job. He then flew to the southern part of the U.S., and became an official lawyer, with a fake diploma from Harvard, and passed the bar exam on his third and final try. He left after 9 months and became a university professor specializing in sociology in Utah, where he taught summer classes. While posing as a professional, Frank never cashed a fake check. Franks criminal career was set into motion at the age of 16 when his parents divorced. While living with his successful father, he found out that his dad did a lot of drinking. This partly caused Abagnales decision to hang around the wrong kids, and one day he got in trouble for stealing a car. Frank Sr. bailed out his mischievous son, and when Frank turned 16, his father bought him a car. This car, an old Ford, led Frank to his ultimate downfall; his love for promiscuous women. Frank needed money because being with women was expensive, and by using a gas card he scammed his father of $3,400, which was valued at much more during the 1960s than it is today. After traveling the States for a little longer and storing conned cash in safe boxes, Frank went to Europe, and started paperhanging there as well. He came up with a fake airline crew, and toured for a summer, while exploiting banks. After bring caught Frank rotted in a French prison for 6 months before being transferred to a Swedish jail. Frank was eventually deported to the States, where he escaped, only to be caught months later. SLIDE 4 Movie Clip The Themes behind the Story: Broken Homes The most important theme in Catch Me If You Can is how a troubled childhood can drastically affect ones life. Franks parents divorced when he was 14 years old, leaving Frank to decide if he would like to live with either his mother or his father. He chose the latter because of two reasons, the first because he was more fond of his father, and the second because his other brothers had elected to live with his mom. Because of Franks broken family, he felt like he had to do something drastic to attract attention and draw his parents back together. Frank started hanging around with some loose-end kids from his neighborhood, and quickly became a juvenile delinquent by swiping candy and sneaking into movies. Little did he know he was on the fast track to become one of the most recognized con artists around the world. Identity As Frank struggles with coping with living alone while on the run from both his family and the police, he also struggles to find who he truly is. Posing as different professionals and using different names, Frank finds it difficult lying to those who are close to him and who he has built relationships with. Franks low point of struggling to find his identity was when he told Rosalie, the woman he was engaged to, that he was not actually an airplane pilot but a con artist. The next day when Frank went to visit his wife-to-be, a FBI car was in the driveway and Frank quickly had to take a flight across the country, never to see Rosalie again. Addiction While trying to find his own identity, Frank develops an addiction for charming beautiful women. Frank started conning money so he was able to take women out on dates and buy them nice gifts, and as he became more dependent on his addiction he brought his crime to the next level. Most of Franks success depended on his lady friends because he would spend nights at their houses will he was on the run, even years after he had last been in touch with him. Franks addiction pushed him further and further down the path of crime until there was no return, and even then is pushed him a step further making him the most wanted con artist in the world. The Realities of the Situation: This movie was set in the 1960s, when technology was still very basic. This allowed Frank to pass his fake checks much more easily, and allowing him more time to escape authorities. It also provided Frank with the ability to create fake diplomas and not be caught, since there were not any easily accessible computerized records of who had graduated from certain places. Also, he could create a fake passport, but now that is extremely difficult, especially after the increased security since the 9-11 attack. At this day in age, it would take much more than some glue-on numbers and a photocopier to create the documents necessary to perform Franks crimes. Slide 5 Story Pictures A Bit More on What Actually Happened: Frank Abagnale Junior was raised in Bronxville, New York by his family. When Frank ran away, he traveled all over the U.S.A. posing as a Pan Am. Pilot and passing bad checks. He visited cities such as Los Angeles, Boston, Denver, Chicago, Miami, and Washington, as well as many others, eventually becoming a wanted criminal in all 50 States. Frank became a doctor when he felt it unsafe to continue being a pilot, and moved to a resort, River Bend, in Atlanta, Georgia, where he resided for approximately a year. Once a replacement doctor was found, he relocated to the capital of a southern state, posing as a lawyer graduated from Harvard. When a real Harvard graduate started poking around into Franks Harvard experience, he fled and toured the western states before settling down in Ohio. Here, Abagnale became a sociology teacher at a University for a semester. When his teaching time was up, Frank flew to California, and he went back to his paperhanging tricks. Abagnale got caught up with a woman in San Fransisco, and was there for a while, until confessing who he was, and fleeing and touring the western states. He kept traveling America before going to Mexico, and obtaining a fake passport there, which allowed him to travel out of the country. Frank traveled over to Europe, and visited countries such as England, Italy and France. He was eventually caught in France, after settling down in Montpelier. He was thrown into a crammed, black, 4x4x4 cubicle for 6 months, before being transferred into a nicer Swedish prison for an additional 6 months. He was transferred back to the U.S.A. where he escaped from his plane, and managed to evade the FBI for multiple months, before being captured. Slide 6 The Real Frank The Real Frank Abagnale: Frank was born on April 27, 1948 in Bronxville, New York to Paulette and Frank Abagnale Senior. They divorced when Frank was 14, and Frank was the only child of 4 who was taken into custody by his father. Franks father used Frank to try to reunite their family, but after the hearing, Frank Jr. ran away, never to see his father again. Frank became a world class criminal, posing as a pilot, pediatrician, lawyer, and sociology teacher. He continued running from police, and kept cashing bad checks. Frank eventually became wanted in 26 different countries and all 50 States. He was eventually caught after years of running, and rotted in a French prison for 6 months. He was then transferred to a Swedish jail, and released to an American prison, where he spent another 4 years. He was released on patrol in Texas, and after several failed jobs (such as grocer and cook) due to background checks, he decided to try and help banks prevent crooks from paperhanging them. One year after becoming legitimate, Frank married a woman named Kelly, and they now have 3 sons, Scott, Chris, and Sean. Frank teaches at the FBI Academy, and owns Abagnale and Associates. He is a legitimate millionaire, and approximately 14,000 institutes currently use Franks fraud-prevention methods. Franks has written 3 other books in addition to Catch Me If You Can. He has appeared on numerous television shows, and as of spring, 2011, and he now has a musical about his life.

Drama: Alive And Well Essay -- essays research papers fc

Drama: Alive and Well There have been many dramatic plays over the centuries. Many of these plays have died in their time, while others have lived on. What makes these plays endure time and continue to be influential over time? Perhaps it is the storyline or the interesting nature of the play is what makes these dramas last. I think that it is the focus on human nature and its essential truths that keep these plays alive. Most of the plays, still enacted in theaters today, deal with social issues that people can learn from and relate to. Social relationships seem to remain constant over time. Technology has changed dramatically, but human interaction is still basically the same. Human relationships have been recorded and interpreted by many authors in different literary genres through time. Drama has produced many lasting works. They have lasted because peoples ability to relate to them in any time frame due to the social theme, specifically, individualism, reality versus fantasy, actions and consequences, social standing, lies and deceptions, and human talents. In ancient Greece, the people believed in many gods. It was thought that going against the will of these gods would result in punishment. The famous Greek writer, Sophocles, made a very good interpretation of this relationship between the people and the gods in the tragedy titled "Antigone." This play focused on the actions of the characters in the play, and the consequences that would result. It made a direct link between the consequences and the power of the gods. Creon, the stubborn king, would not bury Polynices even though it was the will of the gods. The blind prophet Tiresias warns Creon of this. He says â€Å"all men make mistakes, it is only human... a man can turn back on his folly, misfortune too, if he tries to make amends† (Sophocles). Creon would eventually lose his son and his wife in this ordeal. Creon was too stubborn to succumb to the gods, and that was the consequence he faced. We can relate to this scenario today. The gods may not be that are the source of our consequences, but everyone knows that actions always bring about consequences, either by law or just life. This play may urge a reader to consider his actions when thinking of what happened to Creon. ... ...erie" and its theme of escape is recognized by many people and is then kept alive in the literature world. Tennessee Williams’ ability to bring us into the mind of Tom makes the play interesting and gives it a lasting effect. The ability to relate to characters in drama and to the social theme is the key to the lasting effect of these plays. There are many other reasons for the plays' remaining existence, but none compare to the personal relationships that are built in the dramas such as "Doll's House" and "Everyman." People enjoy this relationship, and it is those people who keep the plays in existence by purchasing the paperback or attending the play at a theater. Works Cited Anonymous. Everyman. Discovering Literature: Compact Edition. Ed. Guth and Rico. New Jersey: Prentice Hall, 2000. 1060-1071. Jokinen, Anniina. Everyman: an Introduction. 29 October 1999. http://www.luminarium.org/medlit/intro.htm (2000-MAR-27). Sophocles. Antigone. Discovering Literature: Compact Edition. Ed. Guth and Rico. New Jersey: Prentice Hall, 2000. 738-776.

Platos The Republic and Aristophanes The Birds Essay -- Plato Republi

Plato's The Republic and Aristophanes The Birds   Ã‚  Ã‚  Ã‚  Ã‚  It is evident, by Plato's The Republic and Aristophanes The Bird's, that one's vision of an ideal state is not the same mystical utopia. Plato's Republic is an well-ordered society that emphasizes the development of the community, which leads to its people believing in this philosophy. Cloudcuckooland, the idea of two lazy Athenians, is an unorganized society that lacks the substance to make it a workable society. I would much rather live in the organized Republic to the unorganized Cloudcuckooland.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  The underlying philosophy of the Republic was based on the community and not the individual. There are three classes in The Republic, one no more important than the other. They are the Rulers, Auxiliaries or soldiers, and the rest of the people, such as Merchants, Carpenters, and Laborers. What I especially like, is that the class one belongs to doesn't have to do with the class of your parents, but more with what your aptitudes are. This allows people to do what they are good at which usually translates into people being more productive for the community. To keep this ordered, Plato has set up the Myth of the Metals. The Myth of the Metals states that when people are created they have one of four different types of metals in them. A person who has gold in them is destined to become a Ruler, a person who has silver in them is destined to become an auxiliary, and a person who has iron or bronze in them is destined to become a farmer or another worker. It also adds though that just because one's parents are both made up of iron doesn't mean that their children will be made up of iron, they could turn out to be Rulers with gold in them. This myth is important in keeping the society organized because it gives everyone a role in society, keeps them in place in that role, and lays out the hierarchy of the society. Another way Plato has set up a more productive society, is to get every able bodied person to work, which includes woman. Woman are treated the same as men and go through the same education processes. Plato realizes that men and woman are the same except for a few different organs, so it makes perfectly good sense for them to be working also. Plato's plans for a more productive society go deeper then just getting more people to work, he wants to breed better citizens. To do this, Rulers o... ...re to put any form of these things into their 'society';. With out these things there can be no order in a society because these are things that help keep an ordered society. Without any form of law system one has no need to abide by morals that are considered to pertain to a civilized society. Also with out any form of organized politics Pisthetairos, the ruler of this 'society';, is free to do what ever he wants. This sets up a huge potential for him to become corrupt, as he eventually does, and make Cloudcuckooland a hell. Pisthetairos also has no idea what will happen to Cloudcuckooland if he dies, and I doubt that he cares what would happen. He is content on just making things up as he goes along which is a ticking time bomb. Eventually this 'society'; will fall into the ground because of its lack of order, so for me it was no hard choice to choose the society that is workable over the 'society'; that is destined to crumble.   Ã‚  Ã‚  Ã‚  Ã‚  The Republic is a workable, ordered society in which everyone works towards the good of the community. Cloudcuckooland on the other hand, is destined to become a failed society, because it is the creation of a man who's only interest is himself.

Primary Education in Turkey, Morocco, Egypt, Greece, and the United States :: Essays Papers

Primary Education in Turkey, Morocco, Egypt, Greece, and the United States Throughout this program I have been confronted with many images and facts about primary education that I will not soon forget. The sounds of young Turkish children reciting "I am a Turk, I am strong"; the image of six year olds in Morocco learning to memorize the Qur'an before they can read or write; the idea of community schools in Egypt where students and parents learn together to benefit and bring prosperity to the community as a whole; and, finally, the idea that art is so important to Greek culture that it is one of the five major goals of primary education. These are all interesting things, they are all things I never would have expected to learn through this program, and they have made this topic and project more meaningful for me. I chose the topic of primary education not only because I am studying to be a teacher, but also because there are a lot of controversies and new ideas that are coming into American education currently, particularly the acts and ideas of No Child Lef t Behind, and I was curious to research how other countries were dealing with the same issues that we see in the educational system of the United States. I started my learning plan with the goals of seeing how primary education was structured in each of the countries we were visiting (Turkey, Morocco, Egypt, and Greece) both theoretically as well as how effective the actual practice of education was, to see what the situation regarding the primary education of girls was in each of the countries and what differences existed in the education of the two genders, to find out the unique solutions each country had found for their own educational system that addressed their country's own specific challenges, to see the role that nationalism and religion played in the primary education of students in each of the countries, and finally to come to the grand finale of the purpose of primary education in each of the countries, to use that information to help me better understand primary educati on, and to compare these findings to the purpose of primary education in the United States. In my project today I plan to lay out seven aspects of primary education, explain how each of these aspects is carried out in the four countries we visited, and then to speak about how each aspect influences the cultures of Turkey, Morocco, Egypt, and Greece.

Belonging Is More Than a Connection to a Place; It Also Means Being at Home Within Yourself and Knowing Who You Are

Belonging is an essential part of human life that is not always just a connection to a place; it is a feeling of being at home within yourself and having the patience to discover who you are. Being at home within yourself is a process that is not instantaneous and this is evident in the film Ten Canoes and the poem ‘Digging’. Through characters and text specific techniques, the film and poem portray processes of how developing an understanding of group dynamics and relationships allows one to gain a sense of personal belonging, deeper than merely a connection to a place. Understanding the group dynamics and laws relating to specific cultures allows one to avoid alienation and feel comfortable as an individual. The narrative voice of David Gulpilil in Ten Canoes invites the audience into his story of the covetous youth, Dayindi and his older brother who has three wives, Minygululu. Minygululu also has a story to tell, diachronically through time to that of the ancestors, Yeeralparil and Rijimiraril, not to the audience but to Dayindi, â€Å"to help him live the proper way†, however the audience is still involved through the narration of David Gulpilil, â€Å"it is Minygululu’s story for Dayindi back then, and it is my story for you now† so the audience can learn this ‘proper way’ too. Dayindi is introduced through the voice over as a young and somewhat naive boy who lusts for his brother’s youngest wife and resents living in the single mans camp. It is obvious Dayindi does not quite belong to this clan, despite his connection to the tribe and the land through birth, â€Å"they make fun of Dayindi, they know he is liking the younger wife of his brother Minygululu†. Dayindi steps outside what is socially accepted as the proper way, the law and this alienates him. Dayindi is impatient and throughout the story states, â€Å"the only thing he learned is that Minygululu take long time to tell a story†, but through this drawn out story Dayindi learns that understanding the right way is not an instantaneous process but it requires patience. By learning the laws, the ‘proper way’, Dayindi overcomes his wrongful desires of the young wife and achieves a sense of belonging to the tribe that comes from his own personal realisation of who is he is and what is right. The poem ‘Digging’ also depicts how an understanding of what is morally accepted within a culture enhances how an individual belongs within themselves. The Irish poem arrests the attention of the reader with a smile, â€Å"the squat pen rests; as snug as a gun†, hinting at the fraught context of poem, written during a time of war. The persona then seems to escape the brutal reality of life at this time by going back diachronically in time, a technique similar to that of the ancestral story within a story, depicted in Ten Canoes. He goes back to a memory of watching his father digging, through the proud memory of the hard working men of his family, â€Å"could cut more turf in a day than any other man on Toner’s bog† inspires within him a new determination. â€Å"I’ve no spade to follow men like them†, however, â€Å"the squat pen rests. I’ll dig with it†. The pen is no longer associated with a snug gun and its unlawful violence, but the concept that ideas win wars and he will dig for ideas. He can still belong to this family of hardworking diggers now he has an understanding of how he can work hard with the other tool available to him, the lawful one, and through this understanding a new determination and sense of home within oneself is gained. Through relationships of kinship and ancestors one can achieve a sense of belonging within themselves from knowing where they come from and what this means. In Ten Canoes, Dayindi’s kinship with his brother and link to his ancestor Yeeralparil allow him to overcome his lust for Minygululu’s young wife and feel at home within himself. Minygululu, does not chastise Dayindi in the film for having feelings for his younger wife, but casually tells him a story to help him. This strengthens the somewhat disrupted relationship between the two brothers and Dayindi learns, â€Å"one important thing in his life. He is learning to be patient†. With the patience that his brother teaches him, Dayindi accepts his position in the tribe and knows one day he will have a wife, but he must wait and do things the right way. Through the story being told of Yeeralparil, Dayindi relates to this ancestor and in the film, the two characters are played by the same actor, Jamie Gulpilil which enhances this relationship between the two young men. Dayindi learns that for Yeeralparil, the fantasy of the youngest wife never become a reality, even when his brother Rijimiraril dies, and so he too knows within himself the same fate is for him. Through the two relationships Dayindi learns to accept that he will never be with the young wife and this realisation allows him to lose his resentment and do what is right in the tribe in order to belong. In the poem ‘Digging’ the persona maintains a sense of belonging through the relationship he has with his family. â€Å"The old man could handle a spade, just like his old man. † The proud recognition of his family history is obvious through the finely observed memory with strong details that engage all of the senses, allowing the audience to be a part of this diachronic experience, â€Å"the cold smell†, the â€Å"soggy peat†, and â€Å"straining rump†. Through this detailed description and admiration of his hardworking family the audience can see that he feels a strong sense of belonging with these people. But he is not immediately apart of that group as the audience is informed at the beginning of the poem, he is an office man, an educated man with not a shovel but a â€Å"squat pen† rested in his hand. It is only through a feeling of being at home within himself, and the feelings of home that he has held onto from his past that he can still belong to his ancestors. Although Dayindi belongs to his tribe and the land through his birth rights he needs more than a connection to a place in order to belong. It is only when he learns the process of understanding the laws and accepting his place through a strengthening relationship with his brother that he feels he belongs within himself and ultimately his tribe. The poem ‘Digging’ enforces similar processes of family kinship and understanding how to overcome breaking the law in order to belong within oneself. Through knowing group dynamics and having strong relationships, a deeper sense of belonging is created, a feeling of being at home within yourself.

If You Need Love, Get A Puppy Essay

1. PCAOB describes professional skepticism as a general duty of care that needs to be applied by the auditor throughout the duration of the audit engagement. Professional skepticism involves the auditor having a clear and questioning mind regarding the assertions that are presented by management or other client personnel. The auditor is instructed to not take the words or data presented by management as sufficient and appropriate audit evidence but rather the auditor needs to thoroughly audit the evidence with a questioning mind to achieve reasonable assurance about the persuasiveness of the evidence. Skepticism is composed of three elements; auditor attributes, mindset and actions. The PCAOB instructs the auditor to always question evidence presented by the auditor for the probability of loss, fraud or financial misstatement. Will, the auditor, exercised professional skepticism in this case when it came to the mysterious cash ticket payments for the tickets on 11/16. Having been friends with Jessica, Will needed to exhibit a higher level of skepticism. When Jessica produced the deposit slip for the $320 ticket and asserted that the deposit slip had probably fallen in between two cabinets in the vault, Will had the opportunity of taking Jessica’s assertion as sufficient and appropriate evidence but rather decided to investigate further and noticed that the year on the bills was different than the year of the ticket and that the ink on the deposit slip was different. Will then widened the sample size to see if this was a singularity or evidence of an ongoing issue/fraud. The two main conditions that could have affected his skepticism were his relationship with the process owner he was auditing and the materiality levels set forth for the audit. Jessica Randle, the wife of Will’s best friend, was the process owner for the area Will was currently auditing. This presents an issue in that skepticism can sometimes be influenced by the relationships auditors have made with the people they are auditing. An auditor is more likely to believe the assertions made by someone they know and trust, and this directly hinders on their skepticism. Will might also  have decided to not pursue further with his investigation of cash deposits that are missing their deposit slip due to the amounts ($320), being below the materiality threshold of $5,000. This, coupled with the fact that he felt as if he was irritating his superiors by asking many questions might have caused Will to simply abandon further investigating the area. If Will had not been exercising professional skepticism, he would simply have taken Jessica’s assertion as to why the deposit slip was missing as sufficient and appropriate evidence and moved on with another audit area. Jessica would have never gotten caught, and the fraud might have continued. 2. The Generally Accepted Auditing Standards require that the auditor must maintain independence in mental attitude in all matters relating to the audit. There are two types of independence that are required of auditors. Independence in appearance relates to others’ perceptions of auditors’ independence. It is of the utmost importance that users of the financial statements believe that the auditor is independent. For instance, if an auditor were to own even one share in a company that he or she was auditing, third party users would likely see that auditor as lacking independence even if the auditor was truly unbiased and considered that share irrelevant. The Code of Professional Conduct addresses the issue of personal client relationships. The familiarity threat states that auditors â€Å"having a close or long standing relationship with an attest client or knowing individuals or entities (including by reputation) who performed nonattest services for the client† lack independence. Part e. of this section states that a member of the attest engagement team whose close friend is in a key position is unallowed. Will’s independence in this case was questionable. His best friend’s wife, Jessica, worked for the client, but she did not hold a key position. Will’s independence in fact may be perceived differently by different users. However, Will’s independence in mind seemed to be impaired in this case. He was clearly uncomfortable accusing his best friend’s wife of fraud. Some cases may exist where auditors in similar situations were so uncomfortable that they looked the other way. The factor that plays the greatest role in determining auditor independence  is independence in mind. Auditors may or may not appear to be independent, but if the auditor is truly independent in mind, then the auditor can remain objective and unbiased. The profession should consider tightening the Code of Professional Conduct to address the issue of an audit team member knowing a close friend that holds any position at the audit client. If this scenario arises, the firm can still audit the client, but the audit member with the close relationship won’t be able to be on the audit team. 3. The evidence in the case is presented in a manner that leads to a stronger refute to Jessica’s claim that the money had fallen between the cabinets as opposed to supporting her claim. The evidence that would lead to support her claim would be her statement that there could be several explanations as to why the ticket was missing. She originally suggested that the ticket most likely was included with the other cash. After finding the ticket, Jessica states a story of what must have happened was that the assistant clerks were working late one night and must have decided to include the deposit with the following day’s bank deposit. Thus, when the ticket was missing, no one noticed. All of these explanations mentioned are all responses to inquiries of client. This type of evidence is not conclusive and could be biased in the client’s favor; hence, why this is the only evidence that is in favor of Jessica’s statement. When Will went back to his desk and counted the money he made sure the money on the slip was all there, $320, which is way under the set amount of $5,000 for materiality on the job. However, he noticed that the bills were crisp and has been printed in 2006. He checked this back to the bank deposit slip where he reconfirmed that the deposit was dated November 16, 2005. He then traced it back to the cash receipt to find that it was indeed recorded on November 16, 2005. This document tracing is important evidence that clearly shows a discrepancy in the documentation which lead to the first real line of evidence towards fraud. Another discrepancy that caught Will’s eye was the entry in the in receipt book was recorded in black ink while the writing on the envelope was in blue ink. Although this is not a strong form of evidence, it is enough to bring into question the evidence that has been traced back to recorded items. 4. Effective controls that if installed would have prevented or detected this theft include: Segregation of Duties (SoDs) and Daily payment and bank deposit reconciliations. The first area of controls deals with the Receipt books and proper SoDs. The recipient of cash payments should be different from the individual that records that cash payments into the Sheriff’s computer records as paid. The other control deals with reconciliations. The morning after the daily payment vouchers are processed and deposited, a reconciliation by someone who was not a recipient of cash payments the previous day needs to be done to reconcile that the total amount deposited into the bank matches the bank statement of amounts deposited by check, cash and money order. A monthly reconciliation needs to be performed for all payments done by credit card. 5. After Will presented Vince with the evidence that he has found after Jessica showed him the missing deposit slip along with the cash, the two decided to test eight more cash paid tickets. When five of the eight tickets were also not included in the bank deposit of the day, Will and Vince decided to have a meeting to discuss how they were going to proceed. With the evidence leading to fraudulent activity, the auditors could have decided to proceed in one of two ways. The first being to assess the level of materiality and decide if the amounts were immaterial, and if so they could leave the report as is. The other route the auditors could take is to further examine revenue, specifically the tickets paid in cash. If the decision is to proceed even further with the audit, there are multiple steps the auditors would take to reach reasonable assurance. First, they could examine internal controls to see if there was any other person who could have been using Jessica’s name as a cover up, for she was not the only assistant Clerk of Court. Next, they could examine every cash transaction for 2006, and if the trend continues, examine through previous years. Along with further testing of the transactions, the auditors would be conscious of the level of materiality. The auditors could even go to the extent of checking the bank statements to verify that the cash tickets aren’t being put with other cash deposits in the department. Ultimately, the auditors would have to contact the sheriff and police department to report  their findings. In this case, the auditors may have decided to: 6. In pursuing the matter, Will faced a number of pressures. At first he was concerned because Jessica was his best friend’s wife and he did not feel comfortable working in the situation. But Vince Huston, the partner that he had usually worked with assured him that knowing Jessica may not be such a bad thing. When Will was completing the audit and found that a cash receipt had not been deposited, he did not want to believe that Jessica was responsible so he double-checked his work and then he asked her about it. After receiving the bank deposit from Jessica, he was still skeptical because he had noticed a few minor things. The pen ink was two different colors in the receipt book and on the envelope. And then he noticed that it is impossible for a 2005 cash receipt to be paid for with a bill marked 2006. Will asked Jessica about the matter but she brushed it off and he was forced to report what he found out to Vince. In dealing with the misappropriation of assets of fraudulent financial reporting, auditors are to maintain professional skepticism throughout the engagement. This is because fraud is often committed by a person that the auditor least expects. In this case, it was Jessica. Will maintained his professional skepticism and did not let the fact that Jessica is his best friend’s wife affect his work. Auditors, in general, must also be aware of the basics of fraud awareness. Auditors should be able to notice any signs or signals of fraud and then be able to trace the documents back to anything that may help to uncover fraudulent activity. 7. When most people make ethical decisions, one of the things they do is try to find alternatives to the problem or situation and ask themselves what the consequences of those alternatives would be. In Will’s situation, after finding out that Jess was involved in misappropriating the cash associated with the ticket he had the options of letting what he had found out slide because Jess was his best friend’s wife, or confronting her about the situation and reporting her or letting her report herself. Ignoring the obvious signs that Jess was stealing money would only lead to her continuing to steal more money. The auditor would be putting their career in jeopardy and it would be highly unethical of any auditor to act in this way because they have a responsibility to maintain professional skepticism throughout the audit process. The other alternatives of reporting Jessica or letting her report herself to the authorities would be the right and ethical alternative to the situation. The consequences would be pretty much the same as they had turned out. Consequences for reporting Jess would be what they turned out to be. She would get punished for her crimes and on a more personal level, reporting her would lead to Will losing his best friend.

Capital Account Convertibility Essay

Capital Account Convertibility. Should India adopt full convertibility? Capital Account Convertibility-or a floating exchange rate-is a feature of a nation’s financial regime that centers around the ability to conduct transactions of local financial assets into foreign financial assets freely and at market determined exchange rates. It is sometimes referred to as Capital Asset Liberation or CAC. CAC is mostly a guideline to changes of ownership in foreign or domestic financial assets and liabilities. Tangentially, it covers and extends the framework of the creation and liquidation of laims on, or by the rest of the world, on local asset and currency markets. Current account convertibility allows free inflows and outflows for all purposes other than for capital purposes such as investments and loans. In other words, it allows residents to make and receive trade-related payments receive dollars (or any other foreign currency) for export of goods and services and pay dollars for import of goods and services, make sundry remittances, access foreign currency for travel, studies abroad, medical treatment and gifts, etc. Capital account convertibility is considered to be one of the major features of a developed economy. It helps attract foreign investment. It offers foreign investors a lot of comfort as they can re-convert local currency into foreign currency anytime they want to and take their money away. At the same time, capital account convertibility makes it easier for domestic companies to tap foreign markets. At the moment, India has current account convertibility. This means one can import and export goods or receive or make payments for services rendered. However, investments and borrowings are restricted. But economists say that Jumping into capital account convertibility game without considering the downside of the step could harm the economy. The East Asian economic crisis is cited as an example by those opposed to capital account convertibility. Even the World Bank has said that embracing capital account convertibility without adequate preparation could be catastrophic. But India is now on firm ground given its strong financial sector reform and fiscal consolidation, and can now slowly but steadily move towards fuller capital account convertibility. CAC has 5 basic statements designed as points of All types of liquid capital assets must be able to be exchanged freely, between any two nations, with standardized exchange rates. The amounts must be a significant mount (in excess of $500,000). Capital inflows should be invested in semi-liquid assets, to prevent churning and excessive outflow. Institutional investors should not use CAC to manipulate fiscal policy or exchange rates. Excessive inflows and outflows should be buffered by national banks to provide collateral. Prior to its implementation, foreign investment was hindered by uneven exchange rates due to transactions, and national banks were disassociated from fiscal exchange policy and incurred high costs in supplying hard-currency loans for those few local companies that wished to do business abroad. Due to the low exchange rates and lower costs associated with Third World nations, this was expected to spur domestic capital, which would lead to welfare gains, and in turn lead to higher GDP growth. The tradeoff for such growth was seen as a lack of sustainable internal GNP growth and a decrease in domestic capital investments. When CAC is used with the proper restraints, this is exactly what happens. The entire outsourcing movement with Jobs and factories going oversees is a direct result of the foreign investment aspect of CAC. The Tarapore Committee’s recommendation of tying liquid assets to static assets (i. e. investing in long term government bonds, etc) was seen by many economists as directly responsible for stabilizing the idea of capital account liberalization. The Reserve Bank of India has appointed a committee to set out the framework for fuller Capital Account Convertibility. The Committee, chaired by former RBI governor S S Tarapore, was set up by the Reserve Bank of India in consultation with the Government of India to revisit the subject of fuller capital account convertibility in the context of the progress in economic reforms, the stability of the external and financial sectors, accelerated growth and global integration. Economists Surjit S Bhalla, M G Bhide, R H Patil, A V RaJwade and Alit Ranade were the members of the Committee. The Reserve Bank of India has also constituted an internal task force to re-examine the extant regulations and make recommendations to remove the operational impediments in the path of liberalisation already in place. The task force will make its recommendations on an ongoing basis and the processes are expected to be completed by December 4, 2006. The Task Force has been set up following a recommendation of the Committee. The Task Force will be convened by Salim Gangadharan, chief general manager, in- harge, foreign exchange department, Reserve Bank of India, and will have the following terms of reference: Undertake a review of the extant regulations that straddle current and capital accounts, especially items in one account that have implication for the other account, and iron out inconsistencies in such regulations. Examine existing repatriation/ surrender requirements in the context of current account convertibility and management of capital account. Identify areas where streamlining and simplification of procedure is possible and remove the operational impediments, especially in espect of the ease with which transactions at the level of authorized entities are regulations are consistent with regulatory intent. Review the delegation of powers on foreign exchange regulations between Central Office and Regional offices of the RBI and examine, selectively, the efficacy in the functioning of the delegation of powers by RBI to Authorised Dealers (banks). Consider any other matter of relevance to the above. The Task Force is empowered to devise its work procedure, constitute working groups in various areas, co-opt permanent/special invitees and meet various trade ssociations, representative bodies or individuals to facilitate its work.

Racial Identity Development Essay

I am an Asian and I am from a prominent region of the continent—Hong Kong. When I am abroad, I become a lesser equal of other people especially the citizens of the country where I am visiting. I become deprived of several powers and privileges for a variety of reasons. For the most part, racial differences take a big role in stripping non-citizens of any country of a number of powers and privileges. Others see my race as inferior to their own race which, in effect, puts me in a lower social position. Gender and ethnicity are two other factors which contribute to the inequalities mentioned. I am a male and I personally do not believe in gods. Because of those traits, it is personally difficult on my part to be involved in social groups and enjoy certain privileges that people with strong religious affiliations can enjoy. However, I have observed that there are still influences of male dominance. Since I am a male, I am still able to have an advantage over females in many ways, from physical endurance to the capacity to perform physical work over a longer duration. I think I am in the stage of â€Å"pseudo-independence† because I have experienced racial oppression in many ways, from simple to complex ones. I am still trying to understand the differences that people have, including race, gender and ethnicity. I believe I have been able to progress from the stage of â€Å"reintegration† because I have gone past acknowledging the supremacy of the White race. In the past, I have been slightly intolerant towards people who belong to other races. I viewed my Asian heritage as far more superior than the rest during those days. However, I have come to know that there are generally perceived privileges given to the Euro-American race. I believe that, as of now, I only have the conceptual knowledge about the sociopolitical aspects of different races. In the coming days, I am looking forward to actually experiencing these things and encounter how it feels like to actually fight racial bias, prejudice and discrimination even in my own little ways. The impact of the generally accepted perception of White supremacy and the inferiority of other races on my self is that I am unable to fully become an autonomous individual. Everywhere I go, I am confined to how the White race has perpetuated the idea that to be White is to have better access to various social services and privileges. Whenever I hear the news about Asians being heavily scrutinized in airports out of suspicion of being a terrorist, I cannot help but think about how White people are exempted from that security routine in many places. The status quo where the White race is perceived as the better race indeed have far reaching consequences to myself and to others. Sometimes, I even wish that I belonged to the White race so that I can get rid of the racial prejudices and biases. My current perception towards â€Å"the other† or those people who are not Asians is that they are partly intolerant of my own race. Although not all people profess and practice racial intolerance, I think there are individuals living in the world who either fear or disgust my race. The society has constructed the very idea of White supremacy and, as a result, other races like the Asian race had to endure living in a world where they are the â€Å"lesser† equal. In Hong Kong, there is still that construed image Westerners as people who frequently travel to far places such as ours and spend their resources just to enjoy some of life’s finest luxuries. They see White people as wealthy and, therefore, as individuals who have the power and privilege to relax and indulge in what Hong Kong can offer. Johnson’s concept of stubborn ounces reminds us that we should not take for granted the little efforts that we do (Johnson). No matter how small my efforts can be to push back the causes and effects of racial bias, prejudice and discrimination, they still serve their own little purposes. I think that my goal of at least being free from all thoughts of racial intolerance can be fulfilled with the help of what other people may see as â€Å"stubborn ounces†. I can try every day to get closer to people who are of a different race such as Latin Americans and even Europeans. I can smile at them whenever I walk in front of them or wave a hand at them as simple gesture of kindness. These â€Å"ounces†, when put together, can turn into a huge chunk of effort in giving my own share towards a world free from racial intolerance. Like the monopoly game, our society sometimes rewards those who have the greed for wealth and power. However, the game also contains what Johnson considers as â€Å"paths of least resistance†; these â€Å"paths† are acceptable ways of behaving in the society. Since entering college, I have learned that we should try to reach out to other people who may or may not be of the same race as ours. Instead of avoiding or hating one another, we should strive to respect each other and tolerate our differences as if there were none at all. Because society sometimes rewards the greedy, we should strive to change that social system and replace it with a better one. However, it does not mean that we should take actions that stray away from the rules. Rather, we should take the paths of least resistance and consider every ounce of effort as part of the larger picture. Indeed, it is entirely better if part of the collective ideological pursuit of removing racial intolerance comes from those who are perceived to be perpetuating it such as Whites and Europeans. Since entering college, my understanding of the broad concept of race has widened. Yet I know that it does not end there because the greater challenge lies in real life situations.

Reflection Paper Essay Example | Topics and Well Written Essays - 500 words - 13

Reflection Paper - Essay Example Most of them looked in their mid-30s, and they were most likely looking, for a restaurant, to dine in. I also noticed another group made up mostly of white Americans who were in The Mall for pleasure, including shoppers and tourists. In addition, it was also possible to make out some groups of people, in this case more diverse with white, Hispanic and some black people, who looked like conventioneers. Out on the streets, they all looked relaxed while some also looked to be people watching, as well. It was not possible to miss the bearded black man walked past me on the street looking through the trash bins. A number of similar men were also in the vicinity further down the street with shabby clothes, and most of them had cigarettes dangling from their mouths, oblivious of the numerous signs against smoking. As I neared my destination, I saw a group of people, mostly white, who looked out of place. Most of them are in camouflage trousers with grey tank tops, big backpacks and chained wallets. One group has particularly huge backpacks and has a walking toddler and another in a stroller. They are identifiable as what one of my lecturers calls transients, living on the street as street kids. It looked as if they were headed for the train station. Sitting in the outside area of the Starbucks later, I notice many passers-by with rolling suitcases, most of them white. The suitcases, one can guess, has their belongings, and they do not seem to be in any rush or have any purpose. In fact, most of the people I have seen today do not seem to be frantic or excited with most looking relaxed. This particular group seems to be going about everyday activities with the suitcases rolling behind them. Most of the people seated around me are white with a few Asians. I spot two Hispanic men working at the sports souvenir shop also people watching. They do not take any notice

Compare and contrast Confucius and Zhuangzi Essay

Compare and contrast Confucius and Zhuangzi - Essay Example The Confucian school of thought in the 5th century B.C. laid the groundwork for the codification and compression of the various strands of Chinese thought into a coherent and accessible whole. Confucius also paved the way for the proper codification of the culture prevalent during his time. The Ethics taught by Confucius is considered by many as a kind of virtue ethics, where the behavior of people are procured by witnessing living examples instead of just following rules that teach behavior. Confucius was born in 521 B.C. into an aristocratic family of a lower order of impoverished knights. He lived during the second half of the Zhou dynasty (1027-256 B.C.) a period of constant civil strife, when feudalism had broken down, and there was a breakdown of government machinery and moral standards had become lax. Confucius was determined to remedy the situation and believed that the only way of doing it, was to go back to the days of antiquity and follow the principles and precepts set out by the wise men of the time. Armed with this determination and backed by the knowledge of the wise of yore, Confucius set up a school. Confucius’ philosophy was centered on humanism and he stressed upon the free will of individuals. Zhuangzhi, also known as Chuang Tzu, is another great Chinese thinker whose writing has a more philosophical tone, albeit it also stresses on what Confucius taught. Both thinkers laid great emphasis on the idea of Dao and De. Dao is the monistic theory that is responsible for the spontaneity that is found in all phenomena, while De or the â€Å"Inner Power† is the manifestation of these phenomena. It is the inherent power in an individual that can be built by practice and lead to a better life. As humans engage in cultivating their inner selves, it creates a ripple effect, and soon the results of the enlightened human are felt by the social and political system. Thomas Berry says

Cultural aspects of multi chanel cutomer management Essay

Cultural aspects of multi chanel cutomer management - Essay Example Organizations should have a clear picture about the different customer behaviours in order to formulate different strategies to establish strong relationships with them. Some customers may like cheaper price whereas some others may give more importance to the quality of the product or after sales support. The awareness of customer behaviours will help the organizations to formulate different channels for the customer management. This paper is written based on the reflections of the article Cultural Aspects of Multi-Channel Customer Management: A UK Case Study. Channel management is influenced by customer behaviors, preferences, perceptions and expectations. Customers may contact with the different channels of the organization at different period of time throughout customer’s life cycle. Customer relationship management (CRM) depends of many factor like differences in business practices, competition, regulatory characteristics, country characteristics, and consumer characteristics. Organizations need to approach the CRM in two ways; macro – country level and micro- individual customer in order to cater the needs of the customers effectively. The macro factors involve differences that affect entire countries or regions whereas the micro factors involve individual consumers within those countries or regions. The success of CRM depends on three factors which arose from internal and external environments; differences in customer expectations, drivers of satisfaction, loyalty, profitability and customer value across countries or cultures; differences in the competitive environments, technological infrastructure, political systems, and regulatory variations between countries around the globe and the difference in the challenges faced by global firms in forming a cu stomer-oriented organization, which already encountered challenges in the form of culture and power issues. Multi-channel customer management will help us to analyze the influence of culture

Accounting Calculations Assignment Example | Topics and Well Written Essays - 500 words

Accounting Calculations - Assignment Example Wireless and Remote connectivity Challenge – Sanford University QUESTION 1: 1. Compute the company’s predetermined overhead rate (a) -Pre -Determined overhead rate Fixed Manufacturing Overhead 106,250.00 Basis of Allocation -Machine Hrs 85,000.00 1.25 Variable Manufacturing Overhead 0.75 Predetermined Overhead Rate 2.00 Question 2: Calculation of Overhead Costs Manufacturing Overhead Utilities 14,000.00 Budgeted Overhead 160,000.00 Insurance 9,000.00 Maintainance 33,000.00 Indirect Materials 7,000.00 Indirect Labour 65,000.00 Depreciation 40,000.00 Under –Applied overheads 8000 168,000.00 168,000.00 Work -In -Progress Direct Material 530,000.00 Cost of goods sold 783,000.00 Direct Labour 85,000.00 Overheads 160,000.00 Under -Allocated Overheads 8,000.00 783,000.00 783,000.00 3. Computation of the Underapplied or Overapplied Overhead for the Year Under- applied (Over -Applied) indirect costs = Actual indirect costs in curred - Indirect costs allocated Actual Manufacturing Overhead 168,000.00 Budgeted Manufacturing Overhead 160,000.00 Under (Over) Applied Overheads 8,000.00

Define plagiarism Essay Example | Topics and Well Written Essays - 750 words

Define plagiarism - Essay Example Instead of working hard in the library by reading books, or taking notes, one may get tempted to just search the Internet and copy information verbatim. This ‘cut and paste’ culture is to be condemned. Plagiarism can indeed be considered as "theft of intellectual property† because just like how the theft of physical property is an offence, borrowing a person’s work without acknowledgment is like theft. After all, a lot of mental effort and time would have gone into the original work. The least one can do is to properly acknowledge it. 1. Deliberate plagiarism is deliberately using another person’s work without any credit to the original work. It includes ‘cut and paste’ directly from a source, paying someone else to write the assignment etc (Study & Learning Centre, 2005). Deliberate plagiarism can be avoided by planning well ahead of the assignment, meticulously noting the sources, making rough drafts, having a proper communication with the tutor (Lehigh University, 2006), and avoiding the temptation of using another writer etc. 2. A citation is required whenever an â€Å"idea, quote (written or spoken), data, image or other content that is not yours unless it is common knowledge† (The Pennsylvania State University, 2007) is used. 3. If exact words or phrases are used, then they must be used within quotations. Only essential words or phrases must be quoted; entire paragraphs need not be quoted. The authors name must be mentioned in the quoted sentence (Stolley,

The law of defamation in england and wales works to protect Essay

The law of defamation in england and wales works to protect corporations and individuals from unfair and unjust statements which unfairly damage their reputatio - Essay Example The law of defamation is the product the attempts of jurists of different historical time frames, attempting to balance two diametrically opposing tendencies, namely, the safeguard of the esteem of individuals while ensuring the freedom of speech in the available channels of expression. This has been a tricky business in United Kingdom and reforms in the past have been only window dressing. After the enactment of the Defamation Act of 1952 it took over four decades for attempting a major change in this direction, with the institution of the Defamation Act of 1996. The drafting of 1996 Act is necessitated by the spurt of the media and their global nature. The huge compensations which individuals are able to get from the press and electronic media for cases involving the reputation of individuals was not conducive to the development of the freedom of the media in the age of free information. Though, it is a subject under the purview of the law, its ramifications are huge on the functioning of the media, discouraging legitimate investigative journalism and open criticism of public policy. Since media today is international in production and dissemination, the British law can become a stumbling block in the international freedom of press. Magazines, newspapers and broadcast though might have originated elsewhere might create unforeseen legal consequences if any of the stories are defamatory in nature when they are circulated in Britain or broadcast through British stations. Globalization has produced a crisis in the tendency of the state to control the media. Broadcasting is the central channel in the formation of opinion in the globalized world. The rapid progress in technology increased the possibility of sending news and view across the globe. The British broadcasting industry is a predominantly a state affair in spite of the much trumpeted independence and autonomy. The defamatory Act if pursued vigorously

Oil industry in Russia in 2050 Assignment Example | Topics and Well Written Essays - 2000 words

Oil industry in Russia in 2050 - Assignment Example Of vital significance are the factors, which influence international demand and supply of energy. Owing to the fact that approximately 1.4 billion people in different parts of the world do not have electricity, it is very vital that access to modern forms of energy be enhanced to meet the United Nations Millennium Development Goals of poverty and hunger reduction, as well as the promotion and expansion of health and education. By the year 2050, the Russia will be virtually energy sufficient. The major reason for this is the increased domestic production of oil and shale gas in Russia. The fact that the Russia is among the major players in the international field alongside United States of America and other countries, requires that a national energy outlook report be carried out on the nation. Energy is very significant in different regions of the world since it supports and enhances social development as well as the growth of financial systems in different nations. As a consequence of the universal importance of energy, it is of utmost magnitude that different actors affected by the energy industry, for instance, the consumers of energy, leaders in government, actors in the energy sector, commercial institutes and the civil society, gain a comprehension of the basic actualities which typify the energy sector. This paper aims at describing a national energy outlook report for the Russia in the year 2050. This report will present the long-term projections of the supply and demand of energy in the Russia from the present times to the year 2050. The descriptions and projections made in this paper will focus greatly on the contributions made by the petroleum and gas sectors. The energy resources in the United States, as well as the policies, regulations and ethics, which infl uence the Russian energy sector, will also be examined. An in depth analysis

The Sin Tax bill Reaction Essay Example for Free

The Sin Tax bill Reaction Essay The Sin Tax bill (House Bill 5727 and Senate Bill 3249) is a bill which aims to restructure the existing taxes imposed on alcohol and tobacco goods. On December 20, 2012, President Benigno Aquino III signed the Republic Act 10351 or the sin tax reform 2012. The Sin Tax Bill is a sensationalized issue in the Philippines and it gets several mixed reactions from different stakeholders in the country or Filipinos at large. Filipinos are expected to reduce their vices like alcoholism and smoking as a target result of this Bill. Aquino said the new law aims to favor both the government and the Filipino people since revenues to be generated from the measure will be used to fund health insurance programs for the poor, and build and renovate hospitals in the country. Most families of Filipinos especially those who are not residing in urban areas are farmers. The source of their livelihood is farming tobacco products and harvesting fermented liquors, in our dialect â€Å"tuba†. They are now the immediate concern that the government should consider upon the approval of this Bill. Higher taxes on tobacco products mean lesser income for these farmers. Especially, that they are not the owner of the lands they’re farming, they also pay lease for the lands. Unemployment is one of the possible outcomes of the Sin Tax Bill, especially on our farmers. If they become jobless, they likely can resort to different illegal activities just to provide for their family. The aim of the Sin tax Bill is to discourage smokers and alcoholics. But the problem here is that, especially on Filipinos who claim that these vices are addiction to them, they would still continue smoking and drinking alcoholic beverages, to the point that they would sacrifice some of the immediate needs of their families just to sustain their wants. Filipinos are very steadfast on every endeavor they undertake. But they have this mindset that the Programs of the Government are not reaching the true and deserving beneficiaries, like farmers. They may not benefit from these health programs because in the first place they are not living in the cities where standard and quality health responses are located. Maybe these projects may be beneficial to the Filipinos but what of the immediate impact on these increases of taxes? Different Tobacco and Alcoholic Beverages companies might also decrease the salaries of their workers or lay-off employees because its production will become more expensive. It will really affect factory workers and even small-scale business owners. On the other hand, I think this Sin Tax Bill has its positive goals especially to the youth of the nations. Most consumers of these â€Å"sin goods† are youth. With the presence of this bill, there will be higher prices on different cigarettes and alcoholic drinks and since they cannot afford it, they will be discouraged to smoke and drink alcohols. Let’s just cross our fingers that the youth will not resort to illegal means just to continue their vices, especially the out-of-school-children-and-youths. Since they do not have a proper education, we should take it into account that OSCYs are more vulnerable to these vices and if they are not guided properly, this Sin Tax Bill will make sins bigger.