Friday, November 29, 2019

Three Days To See Essay Thesis Example For Students

Three Days To See Essay Thesis Three Days to SeeThis short story deals with how people take advantage of having the privileges to see, hear, and speak. Some people, unfortunately, are blind, deaf, and mute. These unfortunate people take more time to appreciate life and the wonders it has to offer. The author, Helen Keller, is one such person who is blind, deaf, and mute. She believes strongly that people, who are fortunate to have such senses, take life for granted. She also believes strongly in living life to the fullest, meaning, accomplish what you can today instead of leaving it for tomorrow. An example from the story of how people take life for granted is when one says, I know that I will die one day, but it will not happen for a long time. This is when reality strikes. Death comes in many ways, the worst is when it is unsuspected and surprising. One can die at any moment, no matter how healthy or in what physical shape he is in. Building on that idea, Helen came across many instances relating to the previous one mentioned. She had asked her friend what she had seen after taking a walk through the woods, and her friend replied, Nothing in particular. This is also a perfect example of how people with the gift and ability to see, take it for granted. We will write a custom essay on Three Days To See Thesis specifically for you for only $16.38 $13.9/page Order now As stated before, Helen also believed in living life to the fullest. She believed in taking risks, and exploring new areas and wonders, for one does not know when his life will end. A perfect phrase for her would be Carpe Diam, meaning seize the day. She states how people, since they are in great health, believe that death will arrive to them slowly. The question that arouses them when the end comes is, Did I accomplish everything I could in my life on earth?Helen Kellers dream was to have the ability to see for three days. She dreamed about looking into her trustworthy dogs eyes, seeing an innocent babys face, objects in her home, taking long walks in the forest, watching sunsets and sunrises, and visiting museums, such as the New York Museum of Natural History. Helen Keller would really appreciate everything in life, including the smallest of things, such as insects or flowers we ignore everyday. Hearing and reading about what she wanted to see, makes people think if they have appr eciated all those things she mentioned. The ability to hear, speak, and see are gifts from God, and should not be taken granted for. Many people, including ourselves, take these gifts from God for granted. After reading this short story, and the experiences of this brilliant person, one may change his way in life, and really learn to appreciate what he has. This story has a very strong message, and puts the question in peoples minds, Have I or will I appreciate what gifts I have, and do I think of those who are not as fortunate as me to have all 5 senses?

Monday, November 25, 2019

Proportionally Resize an Image (TBitmap)

Proportionally Resize an Image (TBitmap) In graphics programming a thumbnail is a reduced-size version of a picture. Heres an idea for your next application: create a form picker to let users easily select and navigate through open forms by displaying thumbnails of them all in a dialog window. Interesting idea? Sounds like the Quick Tabs feature of the IE 7 browser :) Before actually creating such a neat feature for your next Delphi application, you need to know how to grab the image of the form (form-screen shot) and how to proportionally resize it to the desired thumbnail image. Proportional Picture Resizing: Creating Thumbnail Graphics Below you will find a block of code to take the image of a form (Form1) by using the GetFormImage method. The resulting TBitmap is then resized to fit the maximum thumbnail width (200 pixels) and/or height (150 pixels).Resizing maintains the aspect ratio of the image. The resulting image is then displayed in a TImage control, named Image1. const   Ã‚  maxWidth 200;   Ã‚  maxHeight 150; var   Ã‚  thumbnail : TBitmap;   Ã‚  thumbRect : TRect; begin   Ã‚  thumbnail : Form1.GetFormImage;   Ã‚  try   Ã‚  Ã‚  Ã‚  thumbRect.Left : 0;   Ã‚  Ã‚  Ã‚  thumbRect.Top : 0;   Ã‚  Ã‚  Ã‚  //proportional resize   Ã‚  Ã‚  Ã‚  if thumbnail.Width thumbnail.Height then   Ã‚  Ã‚  Ã‚  begin   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  thumbRect.Right : maxWidth;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  thumbRect.Bottom : (maxWidth * thumbnail.Height) div thumbnail.Width;   Ã‚  Ã‚  Ã‚  end   Ã‚  Ã‚  Ã‚  else   Ã‚  Ã‚  Ã‚  begin   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  thumbRect.Bottom : maxHeight;   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  thumbRect.Right : (maxHeight * thumbnail.Width) div thumbnail.Height;   Ã‚  Ã‚  Ã‚  end;   Ã‚  Ã‚  Ã‚  thumbnail.Canvas.StretchDraw(thumbRect, thumbnail) ; //resize image   Ã‚  Ã‚  Ã‚  thumbnail.Width : thumbRect.Right;   Ã‚  Ã‚  Ã‚  thumbnail.Height : thumbRect.Bottom;   Ã‚  Ã‚  Ã‚  //display in a TImage control   Ã‚  Ã‚  Ã‚  Image1.Picture.Assign(thumbnail) ;   Ã‚  finally   Ã‚  Ã‚  Ã‚  thumbnail.Free;   Ã‚  end; end; Note: The GetFormImage only copies the form client area - if you need to take the entire screen shot of a form (including its border) youll need a different approach ...more about it next time.

Thursday, November 21, 2019

MACRO AND MICRO ECONOMICS Assignment Example | Topics and Well Written Essays - 1000 words

MACRO AND MICRO ECONOMICS - Assignment Example During their climax, copper was very costly in the global markets to an extent some coins made of copper were more worth than their face value. The following discussion will address the trends in the global markets of copper, their distribution and demand and ways in which the government can influence the price, demand and supply of copper. The Main Economic Trends and Features of the World Copper Market During the Period 2007-11 The United States local production and use of copper has slightly gone high in 2011 to a figure of about 1.1 million tons raising its value to approximately $ 10 billion. Montana, Nevada, New Mexico, Utah and Arizona in the ascending order of production contribute over 99% of the local mine manufacture. Copper that was refined used about 30 mills of brass, 15 mills of rod and 500 foundries and sundry end users. Copper and its alloys were consumed in the building infrastructure where about 45% were used in electronic goods, 23 % consumed in the equipment of t ransport, 12 % consumed in general products similar to the consumer goods while the industrial ware used about 8% (Ho & Yi, 2008: 538). Between the years 2007-2011 the unproduced import sources from Chile was approximately 42 %, the Canadian was about 33 %, Peru amounted to 13% while Mexico had 6 % . The unwrought copper imports comprised of 83% of the refined copper. There has been an upward trend in the prices of refined copper in the second of half of 2010 with the ending year price according to London Metal exchange reaching a record high of $ 4.44 per every pound of copper (Botchway, 2011: 355). Even though the prices have been fluctuating considerably, the price of copper has remained over $ 4 per every pound throughout August 2011 with a record high price by LME going way up to $ 4.60 per pound in February 2011. In the month of September 2011, in reaction to the crisis regarding the impact on the demand of copper from the increasing debt in the European Union and the slowing development policies in the Chinese republic, the spot price fell acutely to about $ 3.16 per every pound in the course of week 1 which was the least since 2010 July (Gleich, Ayres & Go?Ssling-Reisemann, 2010: 121). The Factors Which Led To Change in the Demand for Copper during 2007-11 However, in September, the global copper research group predicted that the world’s refined demand of copper in 2011 would go beyond the production of refined copper by approximately 200,000 tons which would elongate the deficit production that occurred in 2010 as predicaments of operations and labor unrest inclusive of the strikes in Chile and Indonesia. This would continue to strain the global output of copper mine. The global demand, consumption and production of refined copper was estimated to go high by 1.5% and 2.3% by 2011 (ILOTTMMOTCM, 2008: 14). The production in the U.S mine went up abet in 2011 as restoration of mine restrain instigated at year end 2008 were majorly counterbalanced b y a less Ore Grades at a chief producer. The production at the electrolyte refinery went down due to closure of the refinery that was experienced in 2010 that eventually treated trade in anode and to less local output of smelter, the latter leading to a high degree of exports. The Copper mine production in the United States was projected to increase by over 100,000 tons in 2012, fundamentally because of the increasing refurbishment of cut downs. The local consumption of refined copper was close to unvaried in the year 2011 (Geological Survey, 2011: 21). Moreover the boom in the construction sector in China has also granted the consumers an insatiable

Wednesday, November 20, 2019

Development Program for BMW & NETFLIX Essay Example | Topics and Well Written Essays - 1250 words

Development Program for BMW & NETFLIX - Essay Example One environmental concern the firm is trying to address is the environment. The employment of BMW Efficient Dynamics seeks to achieve compliance with the Kyoto protocol targets by designing the automobiles so that they consume less energy. The steps are as follows: production of highly efficient engines, active aerodynamics, and the use of lightweight materials and intelligent energy management within the vehicle. Also, in the medium term, it will seek to increase electrification of the drivetrain and hybridization. In the long term, it will be the use of hydrogen on a larger scale in combustion engines which generate no carbon emissions. Â  The BMW Groups method of achieving innovation in Global Research is called lateral thinking. There is also a constant dialog with scientists so that solutions can be achieved through the fusion of knowledge across all scientific disciplines. Â  One technique that may be cited is networked information systems. Instead of completing tasks sequentially, new development processes involve seeing to it that as many individual tasks as possible are accomplished simultaneously, and integrated into an end result according to a multi-layered plan. Â  Aside from its internal research efforts, and interaction with scientific organizations worldwide, it is continuously looking for and inviting ideas and innovative concepts from outside the organization. "We are not only interested in our own research and development departments, but also in the creative minds outside the BMW Group." (BMW website). Â  

Monday, November 18, 2019

Irony in the cask of amontillado by edgar allan poe Essay

Irony in the cask of amontillado by edgar allan poe - Essay Example There are several instances where the author uses obvious irony in the story. For instance, fatherryan.org notes that Montresor uses the word â€Å"friend† to refer to Fortunato. Ironically, he uses this term to refer to a man that he hates so much that he wishes could be dead. Another use of irony is obviously evident in the motto on Montresor’s coat of arms. Ironically the motto is an explicit warning to Fortunato, but Fortunato does not fully comprehend this fact. Other instances where the author uses irony include when Montresor toasts to Fortunato’s long life. Additionally, the masonry dialogue is obvious use of irony (fatherryan.org para.4). The author also uses subtle irony on several instances. For instance, towards the end of the story, Montresor felt his heart had grown sick. However this was not due to the remorse he felt from the cruelty of his actions, but due to the extreme dampness of the catacombs, which had become too much for him. Subtle irony is also evident almost throughout the story’s dialogue. The story’s conclusion is evidently ironic in the sense that irony fails to be possible any longer when Fortunato is finally aware of everything that is going on (fatherryan.org para.5). The author uses verbal and dramatic irony in numerous instances in the story to develop suspense, add some sense of macabre humor, and foreshadow the story’s ending. This is evident in the title, Fortunato’s name, Fortunato’s costume, and the author’s reference to mansions. The story’s title, cask, means a wine barrel. It is derived from a similar root word that forms casket, which means coffin. Therefore, the story’s title figuratively represents his casket. Another example of irony in the story is in Fortunato’s name. The name literary translates to luck or good fortune in Italian. Ironically, Fortunato is always unfortunate and headed to his death. Similarly, Fortunato’s costume is ironic because he dresses like a court jester,

Saturday, November 16, 2019

The Mailbox And Postal System Information Technology Essay

The Mailbox And Postal System Information Technology Essay The hardware and software benefited in this project are the physical mailbox itself, a microcontroller, infrared sensors, and MySQL database management system. This chapter will give brief introduction of the mailbox and postal system, fundamental of microcontroller and sensor, and database management system (DBMS). 2.2 Mailbox and Postal System 2.2.1 Introduction of Mailbox Mailboxes are tools for sending letters (Postbox Solutions, 2007). They are very common in human communities. It provides people with one of the most practical way of communicating with other people around the world. There are so many varieties of mailbox regardless of shapes, colours, fonts, logo and etc. However, no matter how different or how strange the mailbox may look like, it still does its job with no compromises. 2.2.2 Relationship of Mailbox and Postal System in History Research by Cornerstone (2010) said that mailboxes is started to be used in the late 1700s in Paris, France. As time passed by, it became popular in the Europe in middle-late 1800s after the British Post Office asked people to install mailboxes at their offices and residents and decided to begin mail delivery. Previously, people have to pick their mails at the local post office by themselves and there were no postmen during that time. The story is different in the U.S in 1863 when the U.S. Postal Service (USPS) began the Free City Delivery. People in the U.S at that time had no mailboxes installed at their houses. Postmen delivered mail to each houses door by door waiting  for a patron  to answer the knock. This method of mail delivery took extra time and patrons were not always home or able to answer the door.  Patrons began to install mail slots and mailboxes at their doors. According to Cornerstone (2010), the U.S. Postal Service in 1896 introduced Rural Free Delivery (RFD). The USPS researched ways to save time and solve the problem with mail-carriers delivering mail to the scattered rural patrons.  They proposed that mailboxes for people lives in the area to be placed at curb sides and roadways. Later in 1923, USPS mandated that every household to have a  proper mailbox to receive mails. In 1915, Roy J. Joroleman, an employee of the post office invented the curved, tunnel-shaped mailbox.   The shaped was designed to prevent water and snow from collecting in the mailbox.  Soon after, the Postmaster General released the design for manufacture and production and this design has been the top-selling type of mailbox (Cornerstone, 2010). Figure 2.1 : A curved, tunnel-shaped mailbox 2.2.3 Centralize Mailbox System The development of the country has seen that there are so many tall, multiple-storey building been built all over the country. Single type mailbox that can always be spotted at each household and offices during the early days is no more practical for residential apartments and office complexes. In order to overcome this problem, centralize mailbox system was introduced. Centralized mailbox system often found at the ground floor of each tall building where every owner of each residential apartment or office will have one for his or her unit. central mailbox.PNG Figure 2.2 : Centralize mailbox system. 2.3 Microcontroller 2.3.1 Introduction to Microcontroller In simple words, a microcontroller is a computer (Brain, 2000). The terms computer can be wide in definition. It can be a desktop personal computer, a laptop computer, a handheld-sized smartphones or the microcontrollers themselves. A microcontroller can be interpreted as a computer due to the reason that it has several similarities as compared to a computer. Generally, the basic architecture of a microcontroller involves four main parts; central processing unit (CPU), random access memory (RAM), read-only memory (ROM), and input output ports (I/O ports). In the case of computers, all computers have a CPU that executes programmes such as a web browser or a word processor. The computer has some RAM installed where the CPU can store variables while doing its work. It also has I/O ports that connect many types of input and output devices, for example the keyboard the input device, and the monitor the output device. inside a microcontroller.PNG Figure 2.3 : The architecture of a microcontroller (Engineers Garage). However, with certain comparison in terms of features, microcontrollers and computers can be differentiated. The desktop computer which often can be found at offices and homes is a general purpose computer, while a microcontroller is a special purpose computer (Brain, 2000). Due to its relatively small size, microcontrollers are embedded inside some other devices and work as the controller of the features of the product. Microcontrollers are also dedicated to run one specific programme only; the programmed that is loaded into the ROM. Finally, often in most of the cases, a microcontroller is small and low in cost, hence good for mass production of products that utilize microcontrollers. 2.4 Sensor 2.4.1 Introduction to Sensor A sensor is a device that measures the physical quantity and converts it into a signal which can be read by an observer or an instrument. Ideal sensors are designed to be linear. The output signal of such a sensor is linearly proportional to the value of the measured property. The sensitivity is then defined as the ratio between output signal and measured property. A good sensor obeys the following rules: Is sensitive to the measured property. Is insensitive to any other property. Does not influence the measured property. 2.4.2 Applications of Sensor Sensors are widely used in our daily life nowadays. There are many types of sensors today. These sensors can be categorized into specific types. Lists of sensors use nowadays are as below: Acoustic sensor such as Geophone, Microphone and Seismometer. Electric current sensor such as Ammeter, Voltmeter and Multimeter. Environment and weather sensor such as Gas detector and Rain sensor. Optical, light and imaging sensor such as flame detector, Infra-red sensor and Photodiode. Pressure sensor such as Barometer, Hydrometer and Pressure sensor. Temperature sensor such as Thermometer. 2.5 Database 2.5.1 Introduction to Database The database is one of the technology terms that most people have become accustomed to hearing either at work or while surfing the internet. The database term used to be an extremely technical term. However, database has become a household term with the rise of computer systems and information technology throughout the culture. Selena (1998) has highlighted the definition of database as a computerized way of keeping collection of records or data. The true usefulness of database is seen especially if the data stored in the database in big volumes because the stored data is easily accessible. Moreover, adding new information and updating any changes should also be considerably painless. Besides that, on-demand record searching in the future will be piece of cake. Another advantage of a database is it can be shared all over the network where the computer that holds the database is connected. At this point, the presence of a Database Management System (DBMS) is very important in order to have a highly systematic database system. DBMS is a program that handles the queries and data stored inside the database. 2.5.2 Types of Databases There are four types of databases that are commonly used where each type of database represents its own data model. Data model means how the data inside the database is structured. The four types are; Flat Model, Hierarchical Model, Relational Model, and Network Model. 2.5.2.1 The Flat Model Database As written by Smith (2010), a flat database is a database that utilizes only one table for the fields of records. For example, a spreadsheet is used to store all the data and records. The information is separated into columns of its category, and each line represents one record. This type of database might be sufficient for small database, but a spreadsheet will seem to be not practical, notably for ones with large amount of records. 2.5.2.2 The Hierarchical Model Database As its name hints, the hierarchical model database resembles a hierarchically-arranged data (Selena, Introduction to Databases for the Web: Pt. 1, 1998). It links records together in a structure like a tree, or like an organizational chart. In this model, each data will be categorized and stored as a sub-data of its category. Every data must fall into only one category. Hierarchical structure database were widely implemented during the early time of database management systems. However, this model of database became irrelevant for some certain data types. For example, in a college environment, the administration might stored student information and sorts them according to their courses. Database operation will be smooth if every student is enrolled in one course only. But, problem will arise whenever a student enrolled in more than one course. Hierarchical database is unable to put a record into two categories, or otherwise, it will be considered as duplications. Figure 2.4 shows an example of the structure of hierarchical database. hierarcy engineering.png Figure 2.4 : The tree structure of hierarchical database model. 2.5.2.3 The Relational Model Database The relational model is the most popular type of database the most database system in use today. As appointed by K. Powell (2010), the relational database concept was derived from the principal of relational algebra, which was realized by Dr. E. F. Codd in his paper, A Relational Model of Data for Large Shared Data Banks. This database model is a very powerful tool, not only to store records, but to access it as well. All the data were stored in tables. Each table contains of rows and columns. A single record will be recorded in one row, and the details of the data are separated in columns, in the table. Every column has a unique name and the content within the column must be of the same type. A table is able to hold many records, and sometimes tables are referred as relation. A database may have more than one table. Each of the tables can be linked or related to each other by referring to the primary key. A primary key is a unique name that every record must have that acts as its identifier. 2.5.2.4 The Network Model Database A network database model is not far different from the hierarchical model. The difference between network and hierarchical model is, in network model, a record may fall into more than one category. Figure 2.5 shows the structure of network database model which is a bit different from relational database models. hierarcy engineering2.png Figure 2.5 : The structure of network database model. 2.6 MySQL 2.6.1 Introduction to MySQL MySQL is a probably the most popular database management system. Referring to the MySQL 5.0 Reference Manual (2010), to perform an operation onto a database such as adding, accessing, and processing data stored in a computer database, ones will need a database management system such as MySQL. A DBMS plays a central role in computers at handling large amounts of data. 200px-MySQL.svg.png Figure 2.6 : The MySQL logo. MySQL is a relational database management system or so called as RDBMS. For the sake of speed and flexibility, a relational database stores data in separate tables compared to flat file database that puts all the data in one big file. The SQL abbreviation in MySQL word stands for Structured Query Language (MySQL 5.0 Reference Manual, 2010). Badurina (2010) stated that MySQL is open source and it falls under GNU Not Unix (GNU) General Public License (GPL). Open source means that anyone is possible to use and modify the software.

Wednesday, November 13, 2019

Essay --

â€Å"He must not take many wive,s or his heart will be led astray. He must not accumulate large amounts of silver and gold.† ( Duet. 17:17 KJV) In today’s world many people have had different views and ideas on what polygamy really is, is it morally wrong? In this paper you are going to learn what polygamy is, who practices it, the affects that it has on children, wives and the husbands, risk factors, and most importantly why it is morally wrong. The world polygamy means the practice of having more than one wife. It comes from poly meaning ‘many’ and gamos meaning ‘marriage. Polygamy has been around for many years, and by many years, it’s been around since the biblical ages. In the Old Testament of the bible polygamy was allowed, not only was it practiced or allowed in the Old Testament but other cultures and religions practiced polygamy as well. These religions included Hindus, Muslims, and Christians. The Old Testament gives multiple examples of men being married to more than one wife at a time. The patriarchs Abraham and Jacob are known to be examples of righteous men who had several wives in the Old Testament. It is said that in ancient times when a man had more than one wife or wives and concubines(a woman who lives with a man but has lower status than his wife or wives) these wives and concubines were segregated by position and authority within the husband’s family. The first wife held the highest position and it was to her first –born son that the husband’s inheritance was given. (www.bibleresearch.org) Although there and many reasons as to why people practiced polygamy, some of these reasons were family reasons, personal reasons, and religious reasons. Practicing polygamy you would share family responsibilities, more freed... ...KJV) â€Å"And if a man take a wife and her mother, it is wickedness: they shall be burnt with fire , both he and they; that there be no wickedness among you ( Lev. 20:14 KJV) The first quote is stating that a man cannot be married concurrently to two women who are sisters, while the second quote prohibits a man taking a woman and her mother as wives, or they will be executed by fire. The quotes both go to show you in a religious way that polygamy was wrong, and still is. In Genesis 2:24 it says â€Å"Therefore shall a man leave his father and his mother ,and shall cleave to his wife: and they shall be one flesh† . Note in that particular verse it says â€Å"wife† not â€Å"wives†, and that’s how it should be. There fore it is morally wrong to practice polygamy, and if one feels that it is not, maybe they should rethink their values, and what they consider morals to really be.

Monday, November 11, 2019

Content: Advantages and Disadvantages of IQ and EQ Essay

1. IQ gets you through school. 2. Having a high IQ is much better in cognitive skills. 3. The IQ may help with jobs that require little human interaction and mainly just a knowledge of a subject. 4. IQ is more rational thinking. 5. Quickness of mind 6. When you have a high IQ, your brain will increase its power and efficiency. Brain plasticity – the ability of brain to reorganize itself by growing new brain cells or connections. Energy supply to the brain – particularly when it’s working hard. Disadvantages of Having a High IQ 1. Be overly sensitive to criticism or disapproval, or respond strongly to minor suggestions or comments about their work or performances. 2. Having a possibility to grow with â€Å"maladjusted† in some way: for example having significant problems of anxiety, depression, personality disorder or experience of nervous breakdowns. 3. People with high IQ is more Likely to Be Self-Destructive. Advantages of Having a High EQ 1. ability to assess a situation and stay in control of your emotions and actions. 2. A high EQ can help in jobs that require good social skills. 3. When you have a high EQ, you can control your emotion. 4. You can be more optimistic. develops high self esteem which in turn gives the person the confidence to see the brighter side even in difficult situations. 5. Be aware of and manage your own emotions to achieve positive outcomes 6. Take responsibility for your own emotions 7. Have an awareness of others’ emotions 8. Be more effective and efficient as an individual and team member 9. Be able to coach others towards positive emotions and positive Outcomes. Disadvantages of Having a High EQ. 1. It’s difficult to test for emotional intelligence. 2. People might not take the importance of emotional intelligence seriously. 3. It takes time to develop the skills necessary to fully harness emotional intelligence. Unfortunately, this cannot be learned overnight. Advantages and Disadvantages of Having a High IQ 1. IQ gets you through school. 2. Having a high IQ is much better In cognitive skills.

Saturday, November 9, 2019

Accounting Theory Essays

Accounting Theory Essays Accounting Theory Essay Accounting Theory Essay Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on, how they were formulated, and their approaches to explaining and predicting actual events. There are some classification which are pragmatic, syntactic, semantic, normative, positive, and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches rely on logical argument, based on a set of premises. Semantic approaches concern how theories correspond to real-world events. Normative theories rely on both semantic and syntactic approaches. Positive approaches test hypotheses against actual event . Positive approaches test hypotheses against actual and the last is Naturalistic approaches consider individual cases and do not try to generalise. PRAGMATIC THEORIES Descriptive Pragmatic Approach Descriptive pragmatic approach based on continual observation of the behavior of accountants, a theory can be developed from observations of how accountants act in certain situations. The theory can be tested by observing whether accountant do act in the way the theory suggest. This approach is probably the oldest and most universally used method of accounting theory construction. Criticisms of descriptive pragmatic approach: * does not consider the quality of an accountant’s action * does not provide for accounting practices to be challenged * focuses on accountants’ behaviour not on measuring the attributes of the firm Psychological Pragmatic Approach Differetnt with Descriptive pragmatic approach, this approach require theorist to observe users responses to the accountants output ( ex:financial report). There are also some problem with this psychological approach that are : * some users may react in an illogical manner * some users might have a preconditioned response * some users may not react when they should SYNTATIC AND SEMANTIC THEORIES Semantic inputs of the system are the transactions and exchanges recorded in the vouchers, journals, and ledgers of the business. These are then manipulated on basis of the premises and assumptions of historical cost accounting. Some accounting theorists are critical, they argue that the theory has semantic content only on the basis of its inputs. There is no independent empirical operation to verify the calculated outputs for examples, ‘profit’ or ‘total asset’. Historical cost accounting has also been criticised on the basis of its syntactic element, for example with respect to the practice of summing several different money amounts assigned to specific assets In defence of the historical cost system, accountants argue that there is no requirement that accounting outputs should have any semantic content or be subject to falsification rules. NORMATIVE THEORIES The 1950s and 1960s saw what has been described as the ‘golden age’ of normative accounting research. Accounting researches become more concerned with policy recommendation and with what should be done, rather than with analysing and explaining the currently accepted practice. Normative theories concentrated either on deriving the ‘true income’ for an accounting period. True income : true income theorists concentrated on deriving a single measure for assets and a unique profit figure. Decision usefulness ; the decision usefulness approach assumes that the basic objective of accounting is to aid the decision making process of certain ‘users’ of accounting reports by providing useful, or relevant, accounting data. The normative theories of the 1950s and 1960s began with a statement of the domain (scope) and objectives of accounting, the assumptions underlying the system and definitions of all the key concepts. POSITIVE THEORIES During the 1970s, accounting theory saw a move back to empirical methodology, which is often referred to as positive methodology. Positivism or empiricism means testing or relating accounting hypotheses or theories back to experiences or facts of the real world. The main different between normative and positive theories is that normative theories are prescriptive, whereas positive theories are descriptive, explanatory or predictive. DIFFERENT PERSPECTIVES Focused on what may be considered to be a highly structured approach to theory formulation – the scientific approach. This approach has an inherent assumption that the world to be researched is an objectives reality capable of examination in terms of large scale or average statistics. This type of research is carried out by incremental hypotheses which are then combined to provide greater understanding, or better predictions of accounting. The implied assumption is that a good theory holds under circumstances that are constant across firms, industries and time. The criticism of the scientific method are the large-scale statistical research tends to lump everything together and it is conducted in environments that are often remote from the world of or the concerns of accountants. SCIENTIFIC APPROACH APPLIED TO ACCOUNTING A great deal of misunderstanding exists about the attempt to apply a scientific approach to accounting. The attempt is to make scientists out of accounting practitioners. Accountants who believe in a scientific approach want empirical evidence and logical explanation to support accounting practices so that practitioners can recommend the most appropriate methods for given situation based on this evidence. Another common misunderstanding about the application of the scientific view in accounting is that ‘absolute truth’ is desired, which of course is not possible. ISSUES FOR AUDITING THEORY CONSTRUCTION Auditing is a verification process that is applied to the accounting inputs and processes. Auditor provide an opinion on whether the financial statements are in accordance with the applicable reporting framework, and also provide on whether the statements present fairly, in all material respects, or give a true and fair view. The normative era of accounting theory and research also coincided with a normative approach to auditing theory. The positive ere of accounting has led to a positive approach to auditing theory

Wednesday, November 6, 2019

Classroom Essentials for the New Special Educator

Classroom Essentials for the New Special Educator When we approach the school year all teachers will be evaluating the strategies and classroom structures that are important for behavioral success and instructional efficiency.  That is doubly essential for the new teacher creating their first classroom.  Ã‚   Perhaps the most important actor in your classroom is the environment.  A classroom environment is not just a matter of lighting and decorating (although they may contribute.)  No, it is the emotional as well as the physical environment that create the canvas on which you will be providing instruction.  For some special educators who push in, they carry their environment with them.  For teachers who are in resource room settings, they need to create an environment communicates expectations for students and create an efficient place for them to engage in instruction.  For self-contained programs, the challenge is to create an environment that will provide a structure that will work for the teacher, the classroom para-professional, and the range of abilities your students will probably bring with them. In our experience, self-contained programs often have as wide a variety of skills and challenges as a regular education classroom with three to four times more students.   Pro-Active Means Preparation Preparing a classroom for students will require planning and anticipation, including:   Seating/Seating chart: How you plan to provide instruction will change how you seat your students.  Anticipate those seating arrangements to change.  For a classroom where you anticipate behavioral challenges, start with desks in rows separated by an arms length in each direction.  As your year progresses, you will be able to modify how you mediate instruction and how you  manage behavior.  A group that needs constant monitoring will be arranged completely differently from a group that focuses on independent work while others are in small groups or working in learning centers.  Also, the first group, with consistent feedback, teaching, and reinforcement, might just become the second group! Comprehensive Behavior Management System How you intend to reinforce the behavior you want, especially independent behavior and how you want to provide consequences for behaviors you do not want, you will need to choose and implement one of several different comprehensive plans:   Whole Class and/or Individual Behavior Management Systems:  Sometimes a classroom system will work without implementing individual behavior management, especially when the focus of your program is remediating academics and not managing behavior.  Or, you can start with a group plan and then add an individual plan.  Or, you can use individual reinforcement plans (i.e. token boards) and then a classwide system for group activities or transitions.   Whole Class Behavior Systems Require   A visual cuing system.  This can be a board, a digital system (such as Class DOJO)  Ã‚  or an interactive cue system, like a clothespin clip system or a color wheel.  Clear expectations and outcomes. These include rules and routines, which we will explore later.  Be sure you know exactly when you place a token or move a clip up or down.  Be sure you know what consequences will be moving to red or whatever your least desirable color is.  Be sure your consequence is truly a consequence and not a threat, in other words dont make a consequence something that is either unreasonable (no p.e. for the rest of the school year) or something you are unwilling or unable to do (two swats with a paddle.  Corporal punishment is illegal in most states and doesnt work in any case.)  Rewards or Reinforcement.  Be sure some of the reinforcers you offer (positive) are social so you are pairing reinforcement with appropriate social behavior.  How about tickets for a game day? (Play bo ard games as a class on Friday afternoons.)  Access to preferred activities or classroom jobs with status (such as line leader or lunch basket) is also great reinforcers.  By pairing reinforcement with appropriate positive behavior, you also reinforce the social behavior.   Consequences.  Sometimes the absence of reinforcement is consequence enough to change future behavior.  Sometimes an appropriate consequence (because it makes undesired behavior less likely to reappear) is to remove access to a preferred daily activity, such as recess or reading in a kindergarten classroom.   Individual Behavior Systems Require A visual recording system.   Sticker charts or token charts work well.Clear expectations.  It is best to focus on no more than two behaviors at a time.  Be sure students know why they are earning stickers or tokens when they get them:  i.e. Wow, you did a nice job getting that spelling page done, Roger.  Heres your sticker.  Just two more till you get your break!  Targeted reinforcement:  As above, target specific behaviors and be sure you define those target behaviors clearly.  Reinforce no more than two behaviors at a time.   Deciding Which Behavioral Strategies to Use As you are setting up your classroom, you will need to decide a few things: Do you start with individual behavior management systems or group?  As a new teacher, you are best to err on the side of too much structure, not too little.How easy or hard will the system be to administer?  No structure is chaos, too much structure may lead to default because you cant keep your eyes on everything.  Know your team, as well.  Will you have one or more paraprofessionals who could administer one of your reinforcement systems?  Can you and your staff administer the system with as little effect as possible?  You dont want a system that you are tempted to use as a punishment.  If the focus of your system becomes your relationship with your students.  Ã‚   The Physical Environment Arranging supplies, pencil sharpening and all the mechanics of supporting academic and social interaction for school success is invaluable. Sharpening pencils, handing out materials, all those simple tasks are tasks your students can manipulate to avoid tasks, to move around the classroom and disturb peers, to establish their pecking order in the classroom.  New teachers may feel that those of us who are long in the teeth make way too much of organization, but we have watched students dither away the day sharpening their pencils.  Oh, and they can burn those babies out! So, you need to be sure your routines include: Pencil Sharpening.  Is it a job, or do you have a cup where pencils can be swapped out?  Desks: Trust me.  You want the tops of desks clean.  They are students, not insurance agents.  Supplies:   If you put students in groups, each group should have a carry all or tray for pencils, crayons, scissors, and other supplies.  Put someone in charge (and assigned on the job chart) to refill papers, sharpen pencils and do whatever you need.  For small groups, put someone in charge of paper passing.Turn in:  Have a routine for turning in completed assignments.  You may want a tray for finished assignments, or even a vertical file where students turn in their folders.   Bulletin Boards Put your walls to work.  Avoid that temptation of some teachers to spend big at the teacher store and clutter up the walls.  Too much on the walls may distract students with disabilities, so be sure the walls talk but not scream.   Resources Behavioral Systems A Color Chart System Using Clothes PinsToken ChartsSticker Charts to Support IndependenceA Lottery SystemA Token Economy Physical Resources Seating ChartsBulletin Boards that Put Your Walls to WorkBack to School Bulletin BoardsSticker Charts

Monday, November 4, 2019

Purpose of the Investigation Research Paper Example | Topics and Well Written Essays - 750 words

Purpose of the Investigation - Research Paper Example One could only work on probabilities and hope that the decisions made come out successful. For that reason, it is always good to conduct research on the issues at hand, analyses such data, find a concrete solution before a decision is made based on the outcome of the process. Failure to follow a logical process in decision making leads to regrets during implementation of such decisions when they fail (Crotty, 1998). Various methods could be used in researching and analyzing contract information. One of the analysis techniques is the content analysis. This is the examination of written or recorded information systematically through breaking down the sentences, identifying and eventually analyzing the relations of words, sense, sentences, characters, concepts and or common themes from such records. It is a critical examination as opposed to just describing content. Purpose of analyzing such content is to gain a clear insight into the precise and fully focused problem of research or bas ed on topic at hand. It also helps examine trends, see patterns and establish consistency required (Weber, 1990). Research keeps one informed on the current trends as compared to what has been in use in the past. It helps one see what is actually on the ground and find ways of integrating the decisions with the realities on the ground. Many people do their investigations in boardrooms and for that reason fail to have a true picture of what is actually happening on the ground (Ewing, Tarantino, & Parnell, March 2006). The disagreement with the contractor is a serious thing whenever a project is being carried out. This is because what was expressed on paper and in contract might be quite different from that which is happening on the site and thus make the contractor feel duped. For that reason, it is important that the manager of such a contract goes ahead to research and find where the problem is before making any decision. When evaluation of research data and findings has been done, then a decision could be made based on various solutions suggested (Onwuegbuzie, 2003). The purpose of this study is to establish the cause of the problems that led to the disagreement between the management and the contractor on the ongoing project of reservoir construction. The main issue here has been the fact that the location of the reservoir is located on hard granite rocks which need expertise and heavy machinery to blast them before construction can begin. This was not indicated in the original documents and the contract. Given the fact that the community and the hospital are posed to gain heavily from this project, a mutual solution needs to be found (Della-Piana, Low, & Lyman, 2005). The rationale for this research is based on the fact that one of the major objectives of BAMC is to be responsive to the public in terms of community needs. The contractor selected is one of the most credible one in the prequalified list and losing him would mean compromising on the quality o f the reservoir. A good reservoir will also ensure that both BAMC and the community are served well without interruption of water supply (Creswell, 2002). Resolution of the existing problem would require that all the stakeholders assemble to find a lasting solution to the problem at hand. This would require that the following options be considered: Subcontract the project by seeking an engineering firm that would be engaged in the blasting of the granite rocks to ensure that they are

Saturday, November 2, 2019

Early Neolithic Social Organization Essay Example | Topics and Well Written Essays - 1500 words

Early Neolithic Social Organization - Essay Example The first one is Pre Pottery Neolithic which is all about the "true farming" that occurred where people were used to planting and harvesting wheat. Along with farming is the domestication of animals, also to answer their day-to-day needs. This stage was followed by the pre-pottery period where people tried to build their houses made of mud bricks. No long before they learned pottery which further improved their lives and this was the peak of the Neolithic period. The Neolithic period that slowly evolved along with knowledge and experience, somehow showed the presence of social organizations. The presence of hierarchies can somehow be traced through the burial grounds and an example of this is the one found in the excavation in Central Europe where some tombs were found to be different from others in a way that they looked more sophisticated and hard to make, suggesting that others could have afforded labor to create such tombs. Through the Neolithic sites that were explored, what were visible were signs of possibilities for group feuds where others could have been treated more superior like the leaders and the chiefs in tribes. These were more visible in the European Bronze age. (Wikipedia) Moving forward to the possibility of reconstructing the early Neolithic social o... As discussed partly a while ago, there were already the different kinds of tombs found during the excavation. These tombs will then connect us to their culture and social structure, ways and means that they tried to adopt in the past. But firs we try to define what megalithic tombs are and how significant are they to historians, researchers and archaeologists. Maximilian Baldia explores in his essay "Megalithic Tombs and Interregional Communication" how long and how significant these tombs are to us. He said that the closely five thousand megalithic tombs signify how people were connected in different aspects. He also explained that the presence of timber mortuary during the Neolithic period can and might have been the start of the small primeval dolmens in the Early Neolithic. "Furthermore, the popularity of the primeval dolmen may have arisen as a practical solution resulting from the need for suitable large trees required for building houses, palisades, boats and apparently even single-piece wagonwheels. Increased village size, more numerous fields, and larger herds of domesticated grazing animals during the later part of the EN C would have reduced the forests containing these timbers near the villages, making stone construction more cost effective. A decline in tree trunk diameter used in construction from the ENto the MiddleNeolithic (MN), has been noted in conjunction with likely woodland management and supports this argument. Therefore, stone chambers should first have occurred in areas where a large population would have been confined to limited land. The most likely place in the TRB culture area would have been the islands