World War II Printable Worksheets and Coloring Pages

Sexual Harassment And The Human Resources Department At...

You are sitting at your desk at work. Your boss comes up behind you and starts rubbing your shoulders and telling you that you are doing good job at work. Your boss starts rubbing harder and saying inappropriate things. What do you do? You report the sexual harassment to the Human Resources Department at your company. Addressing Sexual Harassment is only one of the many things a Human Resource Manager does. Some other jobs of a human resource manager are to connect management with employees, advise managers on policies, recruit, interview, and select candidates to work for the company and handle issues like disciplinary procedures. To become a Human Resource Manager, you must receive a Bachelor’s degree in Human Resources or Business†¦show more content†¦Meanwhile, scholarly journals are written to share original research discovered by scholars in that academic field and intended for scholars and professionals in that specific field. Trade publications and scholarly j ournals both work to entertain, persuade or inform their audience. In the Trade Publication, â€Å"The Feminization of HR†, the author, Julie Cook Ramirez, informed the reader about Women in Human Resources. Rebecca Heller, the author of the Scholarly Journal, â€Å"Reexamining the Female Path to Leadership Positions in Business†, informed the audience about Women in the Workforce by conducting research. Cultural values and practices of Human Resources were represented through reading, writing, speaking, knowledge expectations, and rhetorical traditions. Also practices, expectations, and resources for women were touched on. Reading is a hobby for many, but not for all. In Human Resource Management, reading is not only suggested, it is required. Reading job applications, reading emails, reading performance reports and reading about ways to improve in the field are just a few ways that Human Resources involves reading. While interviewing my older Sister, Vinita Desai, wh o is in the Human Resource Management Master’s program at Purdue University, I learned a lot about reading and how important it is in Human Resource Management. Desai said, â€Å"There is so much more to Human Resources then just hiring

Chpt 24 Free Essays

Chpt 24 guide questions 1. To what extent was industrialization responsible for the deplorable conditions of the cities in the early 19th century? The Industrial Revolution was the transition to new manufacturing processes that occurred in the period from about 1760 to sometime between 1820 and 1840. It was causing carelessness in the city and lead to more and dusty pollution from all the work which was required to be put in. We will write a custom essay sample on Chpt 24 or any similar topic only for you Order Now This transition included going from hand production methods to machines, new chemical manufacturing and iron production processes which had led to this happening. . Who was Edwin Chadwick? What role did he play in the public health movement? Edwin Chadwick was an English social reformer, noted for his work to reform the Poor Laws and improve sanitary conditions and public health. He helped sanitize the areas and basically make them a lot cleaner and just plainly better to live in at the time. For he did not feel that sanitation was a big joke. Sanitization was clearly Chadwick’s main focus at the time. 3. What was the miasmatic theory of disease? How did it retard progress? The miasmic theory of disease was a theory that disease was caused by bad odors. it prevented the proper treatment of disease and scientific and medical development in the right direction. It did though lead to shorter not harder process of such with many problems coming form it. The miasmic theory would not very much be considered a failure in way though. 4. What contributions did Pasteur, Koch, and Lister make to life in urban Europe? Pasteur’s theory that germs caused disease helped the advancement of medical sciences and led to the breakthrough of vaccines. Koch helped discover the organism that caused disease and it helped create vaccines. Lister helped develop the idea of cleaning wounds. All these contributions lead to progress in Europe. 5. What were the reasons for the rebuilding of Paris? Who was responsible for this change? After the revolutions of 1848, Paris was transformed into a spectacle city. The urban planning of Haussmann greatly contributed to the developmental planning of Paris. The development of newly planned streets, parks and sewage systems helped to create a more efficient and advanced city. This lead too many rebuilding have to happen in Europe at this time which could be considered very well. 6. Why was the electric streetcar so important in improving urban life? Electric steel cars are a self-powered rail vehicle which runs on tracks along public urban streets and also sometimes on separate rights of way. Electric streetcars revolutionized urban life and enabled the cities to expand because they allowed for faster and more efficient travel and sparked new revolutions in technology. 7. Marx claimed that as a result of industrialization there was an increasing polarization of society Into rich and poor. Do the facts warrant such a conclusion? Marx’s ideas that industrialization caused a greater increase in the gap between the rich and the poor was correct because the jobs available for the poor required little skill, bad conditions and had little pay. It spread the gap between the two classes because it allowed for the upper classes to be favored over the lower classes and for them to manipulate the income of money in their favor. 8. Describe the differences and similarities between groups within the middle class. What separated and what united them? The middle class was separated into the bourgeoisie, hardworking business owners with money, potentially land and potentially political power, and the working middle class who had trades and more money than peasants but didn’t have land or political power and less money than the bourgeoisie. They were united by the need to overthrow the monarchists and the absolutist rulers and separated by the bourgeoisie’s power and money and the lower middle class’s occupation with food. . Describe the â€Å"labor aristocracy. † What were the interests of its members? How did they differ from the rest of the working class? The labor aristocracy was a group of talented workers that had strong moral, political and ohilisophical beliefs and were the â€Å"leaders† of the working class. They were all very focused on succeeding Europe and becoming ver y successful with all their working times. 10. What were the interests, motives, and lifestyle of the working class? How were they changing by the late nineteenth century? The working class was focused on feeding their family and leisure activities. It changed throughout the 19th century because many working class people began to wane away from the church and become less focused on religion. The ideas of life were vey much chinaging at this time. 11. Why was there a decline in illegitimacy after 1850? There was a decline in illegitimacy after 1850 because the working class became more stable. Families began to develop more and more and there was more economic stability so marriage was a more viable situation. 12. M 3. How common was prostitution in the nineteenth century? Prostitution was â€Å"frowned upon† on the surface but was very popular for men because they married later in life. It was very secret because it was disrespectable but it was extremely common. people would bever be looked at the same way if they were to ever act in such of a messed up way. 14. What was the social and economic position of women in the nineteenth century? Were they better off than in preindustrial society? Women were put into the home to be a wife and a mother, and nothing else. It was frowned upon for them to be anything other than that, i. e. to have an actual career. If women did work, it was lower class women and they worked in harsh conditions like factories. In the cities, they were often worse off than in preindustrialized Europe because the jobs in rural areas were safer and more open to women, whereas in the cities job opportunities were slim to none. 15. what changes occurred in child care and the attitudes toward children in the nineteenth century? What was the nineteenth-century view of masturbation? Children and parents became much closer and they began to connect, partly due to the decreasing birth rate, which was because of the disappearance of the need for children to work. Children’s education and upbringing became much more important. Often, children were smothered, especially in the case of sexual nature. Masturbation was a fear of parents and was highly frowned upon. 16. Overall, did family life improve in the nineteenth century? Explain. For some, yes and for others no. For the lower class it didn’t improve because the living conditions because of factory work were so poor. For middle and upper class families’ life improved because they became economically stable and could support, educate and provide for their family. 17. What was the realist movement in literature? Who were the major writers of this movement, and how did they differ from previous writers? Realism stressed that environment and heredity determined human behavior. They believed in natural laws and they wrote about natural and taboo subjects. Major writers were Zola, Balzac and Flaubert in France and MaryAnn Evans in Britain, Tolstoy in Russia and Dreiser in America. They’re genetic material was different from that of other writers. How to cite Chpt 24, Papers

Sirens Research Paper free essay sample

Sirens are able to do many things, but â€Å"an individual siren cannot always overpower and enchant you, but a group of sirens can, this is why sirens always travel in groups (Ponzi) Sirens became what they are when Demeter punished them by a promise that was broken to him (Ponzi). The physical attributes of sirens are very controversial since there are said to be in 2 ways physically. Most websites portray it to be a half bird, half human creature that is beautiful and majestic creatures (Sirens, Allusions Sea Nymphs). The next way might as well be the complete opposite, it is also described in many books and it some websites to be a, stunningly beautiful mermaid like creature that roams the waters. (Sirens, Allusions Sea Nymphs). â€Å"Sirens are said to be considered deities or goddesses at one point of time, but lost their role over time† (Sirens, Allusions Sea Nymphs). â€Å"The power that all sirens poses is to be able to enchant their voice whenever a sailor passes and controls them by their singing. We will write a custom essay sample on Sirens Research Paper or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Sirens would also play music with instruments to lure sailor’s as well, one would play the harp, the other lyre and the last would sing the enchanting song† (Sirens, Allusions Sea Nymphs). Some of the most familiarized sirens where Peisinoes, Agalope and Thelxiepia. Peisnoes’ name means Mind Persuader, Agalope was a regular siren, while Thelxiepia was the first siren created (Sirens, Allusions Sea Nymphs). â€Å"There’s stories that tell us that sirens live on the island or Faikes which is off the coast of Italy† (Sirens, Allusions Sea Nymphs). The island of Faikes is not really an island just an oceanic mountain of Piled up bones and skulls of the sailor victims that passed by (Sirens, Allusions Sea Nymphs). There are 4 types of sirens, which includes Domestic, Carnivorous, Flightless and migratory. Domestic sirens are sirens that are all work but no play, they like to stay on task and to stay serious, never fool around (Ponzi). Carnivorous sirens are sirens that believe that all men are evil and use it to justify their killings of sailors. Ponzi) Meanwhile Flightless sirens can predict the holes in others happiness, meaning that they can see what makes you happy and unhappy. (Ponzi) The last but fairly not least is the Migratory siren, Migratory sirens are very playful sirens that always is looking to â€Å"end† people, in other words take their life (Ponzi). Regardless of the siren type, all sirens can â€Å"sleep† with a human, there for impregnating them before their fate (Ponzi). â€Å"The way do are ab le to do this is charming sailors, although sirens are very powerful creatures they do have restrictions. These restrictions include only to roam the oceans, and out skirts of beaches but never further† (Atsma). It is said that sirens die whenever a ship goes past them unharmed (Ponzi). Yet â€Å"two tales are told of people being able to survive the siren’s singing and music. One being Odysseus with all his men in the Odyssey and another was a story named Jason and The Argonauts† (Ponzi). The encounter that the sailors faced with the sirens in the book Jason and The Argonauts was that an intelligent musician that was very talented named Orpheus bravely played an undulating song loud and beautifully. So beautiful that it drowned and overpowered the sounds of the sirens instruments and singing (Ponzi). The next story that involved encounters with sirens is Homer’s Odyssey, the Odyssey states how â€Å"Odysseus ordered his men to fill their ears with wax to retain and block the noise and songs the sirens will play. Odysseus also ordered his men to time him up on to the ships sail† (Ponzi). It is also said in the story that â€Å"Odysseus passed by the island of Faikes Unharmed and all the sirens died from them passing safely, they flung themselves in the sea depths and perished. (Atsma). Atsma, Aaron. â€Å"Sirens†. Sirens: Bird-Women Monsters. 2000-2011. Theoi Project. 29, January 2013. `http://www. theoi. com/Pontios/Seirenes. html Ponzi, John. â€Å"The Siren Call†. Sirens: The Siren Call, Sustainable Thoughts. 30 November 2010. New York Times magazine. 31, January 2013. http://sustainablethoughts. org/2010/12/02/the-siren-call/50/ â€Å"Sirens, All usions Sea Nymphs†. Sirens in Greek Mythology. Archeological museum of Athens Greece. 31, January 2013. http://www. greek-gods. info/ancient-greek-gods/sirens/

Hillary Clinton Research Paper Essay Example

Hillary Clinton Research Paper Essay U.S. Secretary of State in Obama’s administration. From 2001 to January 2009 a Democratic Senator from New York State. Wife of the 42nd U.S. President Bill Clinton. Hillary Clinton is considered one of the most influential first ladies in the history of the United States. Until June 2008, she fought for the U.S. presidency with his intraparty rival Barack Obama, and has long been considered a favorite of the race. Subsequently she refused to continue the struggle and expressed her support for Obama. In matters of foreign and security policy is an advocate of tough measures – in particular, in 2002, Clinton voted in favor of the resolution allowing President Bush to enter the U.S. troops in Iraq. Hillary Diane Rodham Clinton was born in Chicago. Already at Wellesley College in parallel with studies, she was actively engaged in social activities. In 1969, she received a bachelor’s degree and enrolled at Yale Law School. There she also met her future husband, Bill Clinton. We will write a custom essay sample on Hillary Clinton Research Paper specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Hillary Clinton Research Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Hillary Clinton Research Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Lived in one of the most eventful cities in America, she, out of love for the chosen one, moved to the province with him – Arkansas, where Bill Clinton began his political career. Her attempts to crank out some reforms in the areas of concern for America – education and medicine – have failed miserably in the end the public criticism forced her to abandon all this activity. Hillary focused on protecting children and paid medicine is still there. However, in some ways it is necessary to give Hillary her due. When in 1998 the legendary scandal surrounding Bill Clinton’s relationship with White House intern Monica Lewinsky, which nearly ended the impeachment of the president, broke out, Hillary supported her husband and did not want the divorce. Even despite the fact that she could beautifully do without Bill – her wages in those years were three times more than those of Bill. In the end, she has even become a more successful politic than her husband has. While Bill is involved in charity and provides a forum for talented young people, Hillary â€Å"dose business† at the national level. She became the first and so far only the former first lady of the country that has managed to become the U.S. Secretary of State after her husband’s presidency. However, more recently, in the midst of the presidential race in the United States, Hillary announced that she will soon leave the secretary of state office even if the President Barack Obama is re-elected for the second term. Her husband confirmed that she intends to withdraw from the public service. According to him, Hillary wants to relax a bit and maybe write a book. To find more information, try to use Hillary Clinton free sample research paper. At EssayLib.com writing service you can order a custom research paper on Hillary Clinton topics. Your research paper will be written from scratch. We hire top-rated Ph.D. and Master’s writers only to provide students with professional research paper assistance at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all research paper details: Enjoy our professional research paper writing service!

The eNotes Blog Ten Writers Wrap UpChristmas

Ten Writers Wrap UpChristmas Christmas is a time when we all want to express just the right words about how much we love one another, to celebrate the year that was, and to anticipate and hope for the future. Here are ten sentiments by writers who may reflect what you are feeling during this holiday season. 1. In the late 1800s, poet Henry Wadsworth Longfellow wrote these words in his poem Christmas Bells: And in despair I bowed my head; There is no peace on earth, I said; For hate is strong, And mocks the song Of peace on earth, good-will to men! Then pealed the bells more loud and deep: God is not dead, nor doth He sleep; The Wrong shall fail, The Right prevail, With peace on earth, good-will to men. Sadly, our world is in more turmoil now than it was in Longfellows day, yet we all still hold on to the hope that one day, peace and love will eventually prevail. 2.   â€Å"Hey, great idea: if you have kids, give your partner reading vouchers next Christmas. Each voucher entitles the bearer to two hours reading time *while the kids are awake*. It might look like a cheapskate present, but parents will appreciate that it costs more in real terms than a Lamborghini.†Ã‚   ― Nick Hornby, The Polysyllabic Spree 3. A lovely thing about Christmas is that its compulsory, like a thunderstorm, and we all go through it together.   ~ Garrison Keillor 4.   Christmas to a child is the first terrible proof that to travel hopefully is better than to arrive.   ~ Stephen Fry 5. Maybe Christmas, the Grinch thought, doesnt come from a store.   ~ Dr. Seuss 6.   â€Å"One can never have enough socks, said Dumbledore. Another Christmas has come and gone and I didnt get a single pair. People will insist on giving me books.†Ã‚   ― J.K. Rowling, Harry Potter and the Sorcerers Stone 7.   â€Å"One of the most glorious messes in the world is the mess created in the living room on Christmas day. Dont clean it up too quickly. ― Andy Rooney 8.   â€Å"He went to the church, and walked about the streets, and watched the people hurrying to and for, and patted the children on the head, and questioned beggars, and looked down into the kitchens of homes, and up to the windows, and found that everything could yield him pleasure. He had never dreamed of any walk, that anything, could give him so much happiness. † ― Charles Dickens, A Christmas Carol 9. â€Å"Thanksgiving was nothing more than a pilgrim-created obstacle in the way of Christmas; a dead bird in the street that forced a brief detour.† ― Augusten Burroughs, You Better Not Cry: Stories for Christmas 10.   â€Å"Let the children have their night of fun and laughter. Let the gifts of Father Christmas delight their play. Let us grown-ups share to the full in their unstinted pleasures before we turn again to the stern task and the formidable years that lie before us, resolved that, by our sacrifice and daring, these same children shall not be robbed of their inheritance or denied their right to live in a free and decent world.   Winston Churchill, Christmas Eve Message, 1941

Alice Walker's Everyday Use Essay Example | Topics and Well Written Essays - 250 words

Alice Walker's Everyday Use - Essay Example Maggie is comfortable with who she is as a person and is proud of her family’s heritage. While she may be self-conscious of the burns and scars left by the fire, and she may be edgy about Dee’s opinion of her appearance, she still accepts herself as she is, knowing that it cannot be changed. She still manages to wear her family name with pride despite the bad hand she has been dealt. Dee, on the other hand, believes that she is above her own heritage, doing what she must to keep herself separated from the life that her younger sister leads. This can be seen when Dee changes her name to Wangero, because she â€Å"couldn’t bear it any longer, being named after that people who oppress† her. Dee changes what she can about herself because she is not pleased with the person she was raised to be. Similarly, Maggie wants to keep one of the family quilts because it has meaning to her. Dee, however, does not think that Maggie has the kind of love to her heritage tha t she has and demands the quilt for herself. Dee’s very personality makes it known that she has little love for her heritage and has an ulterior motive for wanting the quilt -- if she has it, Maggie cannot. Instead of arguing, Maggie agrees to give up the quilt that was rightfully hers, stating that she could take another quilt.

Narrative Paradigims and 21st century narratology Essay

Narrative Paradigims and 21st century narratology - Essay Example Equally important is our understanding of the audience pulse and how they have evolved in their tastes and expectations and how technological developments have improved over time. In this essay, we are going to attempt to understand these concepts and how to apply the same techniques, within the framework of scriptwriting which is the most important aspect for any good story. Christopher Booker (2005) in his scintillating book titled ‘The Seven Basic Plots’ sheds light on the art of storytelling, explaining that stories impact upon us in a more significant and deeper manner than we ever realize. Christopher Booker (2005) However, on examining the different plots of films, he explains that there are seven basic plots which are rags to riches, a quest, the hero depicted as a monster, voyage and return and rebirth etc. According to Booker, plots are only the gateways through which we travel to find the ‘hidden universal language’ Christopher Booker (2005) of wh ich stories are made. Freddie Gaffney sheds light on the layout of a ‘Master Screen script’ and the techniques used to make it more effective. He takes into consideration the layouts for both film as well as television explaining that the commonality between the two is the absence of camera direction. Though screenwriters could offer a few suggestions contributing to a particular shots, yet framing terms for camera direction such as CU, MS, LS and camera movements like ‘Crane,’ ‘Track’ ‘Crab’ etc. and in- shot changes such as ‘Zoom’, ‘Angle’, ‘Focus’, ‘Canted’ and ‘Pull’ are solely the premise of the director and cinematographer. While editing, a suggestion such as ‘Montage’ from the screenwriter, to draw disparate shots together in a coherent presentation, is considered to be valid, but otherwise editing is best left to the editor and director. The prima ry aim of the ‘Master Scene Script’ is to provide a detailed and clear description of every scene. It gives the identification of all the characters in the story, and describes their speech and intonation clearly at different points in each scene. After reading a good screenplay, the characters within the story become life-like within our mind’s eye, while the movie runs through our head, proving that there was a good Master Scene Script, which is nothing but a blueprint of how the story should appear on screen. An excellent Master Scene Script will inevitably create a positive impact on producers, agents and production companies. No matter how good the content of a script is, yet the magic lies in the way it is formatted and presented in ‘The Master Scene Script’. Initial effort and time spent on ‘The Master Scene Script’ would save precious time in the future and does not encourage re-writing of any kind because every sequence in the s cript is well thought out and executed on paper. Freddie Gaffney. (2008) also enlightens us on the format of writing a good screenplay. He explains that the ‘Master Scene Script’ should always be presented in a single column format with the pages numbered consecutively on the top right near the Header. The Footer of each page should have the letters ‘mf’ (more follows) in the bottom right corner. The last page of the script should have the words ‘Ends’ which should be centered. The title of the screenplay should be written in capitals and centered on the first page of the script which should always be single sided. Below the title on the left side the words

The Influence of Media on Learning Essay Example | Topics and Well Written Essays - 1250 words

The Influence of Media on Learning - Essay Example In the near future, Robert Kozma (1994) was saying, telephone, cable television, and digital computer technologies will merge (Stix, 1993). There is then the prospect of an interactive video supposedly "integrated with large multimedia databases to be distributed to people in various settings all over the world." With this announcement will probably come the threat of educational processes becoming quite expensive, complex, and made beyond the reach of most people. This is because Kozma doesn't present much defense on the significance of these changes. If we do not soon understand the relationship between media and learning-if we have not forgedsuch a relationship, this technology may be used primarily for interactive soap operas and online purchases of merchandise. Its educational uses may be driven primarily by benevolent movie moguls who design "edutainment" products whose contribution to learning may be minimal. There is much sense in the warnings and the hypothetical situation that Kozma (1994) gave. But much of his despair with the use of media may be caused by lack of emphasis on dialogue. A discussion on the theory of transactional distance (Moore, 1997) would be in order here. With all of these media, something has to bridge the gap between teacher and learner. Only then will media and its sophistication have any meaning (Moore, 1997). Any communication system devoid of feedback is deficient, as is the lack of interaction with the use of media in teaching. Kozma (1994) does not underscore this but only in the light of mentioning the delivery-truck model of transforming information. In teaching, it is the same as that of the derided hypodermic model (Smith, 1997) or of the banking system of education (ARRC, 2002) where the teacher deposits information and withdraws them back again through quizzes. There is very little learning then and throughout it all, the student may not have learned anything beyond memory work, where information stored can only evaporate after the quiz. True, "learning is a process by which the learner strategically manages available resources to create new knowledge by interacting with information and integrating it with information stored in memory" (Richey, 1989). This is why media cannot get all of the credit for the learning of the student, who still has to interact intelligently if he has to learn. On this regard, I would agree with critic, Richard Clark (1983). Kozma (1994) quoted that "learning with media is a complementary process within which representations are constructed and procedures performed, sometimes by the learner and sometimes by the medium." Studies are needed in this aspect to determine which are those performed by the learner and which are those by the medium. This aspect is emphasized because the case presented may be likened to children's' toys. While the objective is for the child to know how to manipulate things, discover how it could perform for his needs and interests, and where something is lacking, the child himself is supposed to be challenged to think of how the thing lacking is produced. Apparently, the situation has changed to the detriment of the child's thinking because of available technology. A

Definition And Scope Of Value Added Tax Economics Essay

Definition And Scope Of Value Added Tax Economics Essay Value Added Tax is currently the most common form of consumption tax system used around the world. The Parliament Ghana passed the Value Added Tax Act, Act 546 on 16th March 1998 to replace the Sales and Services Tax with the aim of generating more tax revenue to reduce the governments overdependence on donor funds for economic development. VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. This study is aimed at identifying and addressing the administrative challenges facing the Value Added Tax Service and the effective implementation of VAT to collect more Tax revenue for Ghana. This chapter covers a review of literature on VAT administration and the challenges confronting efficient VAT administration. The chapter will also review provisions made in sec tions of the Value Added tax Act, (Act 546) concerning VAT administration. DEFINITION AND SCOPE OF VALUE ADDED TAX Value Added Tax (VAT) is defined as a tax applied on the value added to goods and services at each stage in the production and distribution chain. (http://www.gra.gov.gh/index.php?option=com_contentview=articleid=4Itemid=22) This implies that Value Added tax is levied at any stage in the production and distribution chain where value is added to goods and services unless specifically exempted in the Act. The applicable VAT rate is effectively applied on the value added at each stage. This is achieved by charging the rate on the value of taxable output and deducting tax paid in taxable inputs. Value Added Tax is borne by the final consumer since the tax is added to the price of taxable goods and services. Section 1 of the Value Added Tax Act 1998, Act 546 provides that Value Added Tax must be charged on the following three categories of supplies unless otherwise exempted by the Act: (a) Supply of goods and services made in Ghana (b) Imported goods (c) Imported service. The tax is charged only on taxable supply of goods and services made by a taxable person in the course of his business (Value Added tax Act, Act 546 1998) . This implies that VAT is chargeable where: The supply is taxable within the definition of the Act The supply is made by a taxable person The supply is used in the course of business of the taxable person. THE SCOPE AND IMPORTANCE OF VAT ADMINISTRATION VAT is well known to be an efficient way to raise tax revenue for both developing and developed countries. However the success of VAT depends on a well designed and implemented system of VAT administration. VAT requires efficient monitoring and verification systems to be successful. The scope of VAT administration covers a range of related functions such as taxpayer identification and registration, invoicing controls, filing and payment requirements, refunds, VAT audits, penalties enforcement and any other incidental activities necessary for tax authorities to discharge the responsibilities entrusted to them (Jantscher 1990 P.56). The success of VAT depends on many factors, prominent among which is the way in which the VAT laws are administered by the organs entrusted with the collection of the tax for the government. Any weaknesses in how VAT administrators perform their duties will adversely affect the governments policy objectives as a whole. Tanzin and Pellechio (1995) (cited in Mikesell (2007)) observed that poor tax administration has implication on the manner in which taxation affects governments economic stabilization, resource allocation and redistribution of income. Most of the developing countries who have introduced VAT have copied the VAT systems of developed countries who have introduced VAT. It is important to know, however, that the challenges confronting developing countries in their VAT implementation are quite different from that of the developed countries they copy from. According to Bird and Gendron (2005), developing and transitional countries, unlike developed countries, face the problem of fragmented economies, dominant informal sectors, low tax morale, rampant evasion, and lack of trust between tax administrators and taxpayers. It is clear from the above that no developing countries can create a successful VAT system by just thus, coping a successful VATs design attributes of developed countries without considering the above tax administration and the socio-economic challenges of the country in question. Neville Howlett et (2006) were right in their assertion that, although the principles of the tax are broadly the same everywhere, the rules can be enacted and implemented differently in different countries so that the compliance burden on business varies considerably. Eduart Gjokutaj supports this view that the consistent support and advocacy of this form of taxation by the IMF and others in a variety of countries, encouraged and facilitated the adoption of VAT by countries with much less developed economic and administrative structures than those in the original EU member states http://ezinearticles.com/?expert=Eduart_Gjokutaj. Keen and Lockwood (2007) have observed that, in most developing countries, the main justification for introducing VAT is that the system would enhance efforts to mobilize much needed tax revenue through wider improvements in tax administration and compliance(P.235). Many studies have concluded that Value Added Tax is better than possible alternatives in both developed and developing and transitional countries (Bird M. R, 2005). According to Bird (2005), so long as countries have general sales taxes, VAT remains the best choice in virtually all circumstances. However, Bird (2005) points out that the idea that VAT is most effective tax for developing countries seeking to alternative sources of revenue due to loss of income through traditional sources is valid only if VAT can be administered efficiently (P.237). Many studies have concluded that VAT is currently the best way to for the government to collect general consumption tax. But all the studies agree that the benefit of VAT cannot be realized with an efficient and effective system of VAT administration. In connection with this, Jantscher (1986) has stated that the real tax system is that which is administered, not that which appears in the formal law (P.18). THE INTRODUCTION OF VAT IN GHANA The PNDC government saw the need to improve the tax system in 1990 mainly due to the drastic fall in revenue from her traditional revenue source. Following the decline in revenue from exports due to decreasing world market price for primary goods including Cocoa and gold, tax revenue from traditional sources started declining and this put pressure on the capacity of government to increase revenue to meet expansion in recurrent and development expenditure. Like most developing and transitional economies, another major reasons for Ghana to adopt VAT in 1998 to replace the Sales and Services Tax was the International Monetary Funds (IMF) strong recommendation on VAT to economic transition countries including Ghana. According to Terkper, (1998), the introduction of Value Added Tax in Ghana was in-line with the policy of the Economic Recovery Program (ERP) which was launched in 1983 and which sought among other things to rationalize the tax system. The government therefore commissioned the Harvard Institute of International Development (USA) and the Crown Agent of the U.K. to conduct feasibility study in 1991. The study was to conduct a critical examination into the then existing tax system and suggest ways to improve it. The recommendations of the study led to the introduction of VAT in March 1995. The government introduced the VAT at the standard rate of 17.5%. Unfortunately, Ghana experienced rapid increases in the prices of goods and services immediately after the introduction of VAT. This led to public anti-VAT demonstrations in Accra and other major cities in Ghana. Clashes between demonstrators and government security agencies led to the shooting to death of some civilians. This ultimately forced the government to withdraw the VAT and reinstate the sales and services tax. The government did not abandoned the VAT agenda because most developing and transitional economies had successfully introduces VAT. After three years o f much wider public consultation, parliamentary passed the Value Added Tax Act 1998 (Act 546) to reintroduced the Value Added tax at a lower VAT rate of 10% in 1998. PROBLEMS OF VALUE ADDED TAX ADMINISTRATION IN GHANA Naiyeju (1996) contends that the positive result received from any tax depends on how the tax is administered and the extent of how the tax law is interpreted and implemented as well as the publicity brought into it. Sections 36 to 53 of the Value Added Tax Act cover the administration of Value Added Tax. The sections outline the establishment of the Value Added Tax Service and the functions assigned to the various organs of the Service. Cruce F (2011) has observed that there are six important conditions that need to be fulfilled in order to create a good VAT administration: simple, clear, stable tax laws; adequate service and support to tax payers in complying with tax obligations; simple procedures of registration, filing, payment, and refund; effective collection enforcement; reasonable audit coverage, strict application of penalties; and provisions for independent review. http://www.nek.lu.se/Publ/mfs/209.pdf An examination of the operations of the VAT Service indicates that Ghana has not fulfilled most of the above conditions. The Value Added Tax Act is quite simple and clear, but the VAT Service is not adequately resourced to provide the needed service and support to tax payers in complying with the provisions of the Act. Also the registration and filling system as well as the payment and refund systems are too cumbersome especially for the small businesses. All papers must be filled manually as there is no electronic filing system. This implies that that registered businesses must walk to the nearest VAT Office to pick forms and also to file returns. VAT offices are located only in the regional capitals so tax payers in other towns must travel long distances each month to the regional capitals to file their returns. According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud Regarding enforcement and audit, the VAT Service appears not to be doing enough when the taxpayer fails to pay a tax liability based on either a self-assessed tax return or an assessment resulting from audit activities. Baurer (2005) has outlined the following steps involved in collecting tax liability from defaulting tax payers: Contacting taxpayers and requesting payment of all delinquent and current taxes that are due. Interviewing taxpayers and third parties to secure information regarding sources of income and assets Reviewing taxpayer financial records and third party data to determine the taxpayers ability to pay delinquent taxes Determining the reason for non-payment Determining if the taxpayer should be granted additional time to pay a tax liability based on financial analysis and granting installment payment privileges where applicable Determining if a tax liability is collectible Conducting investigations to locate taxpayers and/or taxpayer assets Identifying assets of the taxpayer that can be attached or seized for non-payment of taxes due Taking enforced collection actions when taxpayer refuses to pay voluntarily Issuing attachment orders to banks to freeze and/or seize taxpayer accounts Issuing attachment orders to third parties to secure funds due to the taxpayer Conducting seizures of tangible assets as permitted by law (e.g., real property, machinery and equipment, motor vehicles, etc.) Conducting public auction sales of taxpayer assets as permitted by law Buttery (2006) has pointed out that most proponents of VAT describe the procedure for collecting VAT without taking into account the fact that suppliers and producers must supply the information required for assessment to the VAT Authorities. According to him, in order to reduce the administrative burden in terms of information requirements, exemptions are usually granted to small tax payers in the informal sectors. It is on this ground that Emran and Stiglitz (2005) challenged the view that the VAT tax base in developing countries is generally broader than tariffs. Generally, the Value Added Tax Service has not yet lived up to expectation regarding the delivery of its mandate in the VAT Act. It appears there is no adequate machinery for effectively monitoring the collection and remittance of the value Added Tax to the government. Service lacks is not adequately resourced in terms of skilled manpower and technology to administer VAT efficiently. It is therefore important to assess the efficiency with which the various organs of the Value Added Tax Service perform their functions. The study examines the operations of the VAT Service to ascertain the challenges confronting the Value Added Tax Service in performing an efficient VAT administration and explore ways of improving on the efficiency of the Service. Ghana has designed a very comprehensive VAT Act but weaknesses in the administrative systems required to enforce the provisions of the Act have led to shortfall in revenue targets over the years. For example there is no efficient tracking system to identify organizations that become eligible to register to collect the Value added Tax. Most of the organizations who have registered to collect Value Added tax also fail to issue VAT receipts to customers who purchase taxable supplies from them as enshrined in the Act, even though their prizes are VAT inclusive. Many taxable persons also take cash to avoid having to issue VAT invoices. Such organizations, however, claim credit for VAT paid on their purchases leading to huge loss of revenue to the government. The problem of VAT administration in Ghana is exacerbated by the composition and functions of the Value added Tax Service. A review of the functions of the Service shows that the service needs more people with managerial skill. The inability on the part of the Value added Tax Service to deliver adequately on the managerial aspects of their mandate leads to refusal to complete tax return form, fraudulent declarations, smuggling etc. These lapses in tax administration explain why Ghanas tax ratio continues to fall below the average of 17% of total revenue in Sub-Saharan Africa. VOLUNTARY COMPLIANCE Tax compliance has been defined as compliance with reporting requirements means that the taxpayer files all required tax returns at the proper time and that the returns accurately report tax liability in accordance with the internal revenue code, regulations, and court decisions applicable at the time return is filed (Roth et al,1989, p. 21) VAT thrives on voluntary compliance and effective monitoring. According to Allan (2007), without due attention to VAT administration and staffing, the details of theories and generalizations about VAT are less effective. Bird (2005) added that many developing counties have encountered VAT implementation problems mainly because of lack of self-assessment based tax return practices, the difficulties in establishing efficient VAT administration and control systems, a large share of shadow economy and tax fraud. Gjokutaj (2011) has said that, VAT is the recommended Tax for countries that need a simpler tax, but VAT does not always work well in developing countries principally because they are not yet so tax educated society ready for self-assessment. He adds that the voluntary compliance by tax payers depends largely on the degree of existing trust between officials and taxpayers and how quickly that trust can be built up sufficiently to support a self-assessment system. Most countries that have efficient VAT administration systems have over 70% voluntary compliance rate (Agyemang Duah 2011, p.231). Sweden which aims to be the country with the best tax administration in the OECD by 2012 have a focus on compliance, cost efficiency and effectiveness, e-filing, and tax gap measurement and management. http://ec.europa.eu/taxation_customs/resources/documents/taxation/vat/key_documents/011_851_en.pdf According to Cruce (2011) to encourage every eligible tax payers to register to collect VAT, the tax authorities must make sure that their registration procedures are as simple as possible; establish an efficient verification system to verify new registrants in order to avoid fraud. Knowledge about the causes of non-compliant behaviour by citizens and businesses is also very important. According to the 2010 edition of the European Commissions Compliance Risk Management guide for Tax Administration, criminal sanctions are not the appropriate response (and may have an adverse effect) when non-compliance is caused by complex legislation or a lack of knowledge on the part of the taxpayer. The paper therefore recommends that tax administrators should match their compliance strategy to the taxpayers attitude and motives.. According to Alcantara et el (2010) countries that have adopted electronic filing and payment systems have drastically improved their voluntary compliance. The have also concluded that the frequency with which VAT returns are required and the amount of information requested have a significant impact on the time it takes to comply and that compliance takes longer where extra documentation has to be submitted with the return (Page 9). In addition, they established a correlation between the VAT compliance ease time taken to receive VAT refund. According to their study where it takes longer to receive a refund, it takes longer to comply. The study examines the procedures put in place by the VAT Service to encourage voluntary compliance and make recommendations for improvement THE STRUCTURE OF TAX ADMINISTRATION The efficiency of VAT administration also depends on the powers given to the revenue authority charged with VAT administration. According to Allan (2007) there is the Potential for cross-checking VAT and income Tax liability if VAT and income tax are placed under the same organization. He claims that as each trader s sales is someone elses purchase, the invoices required for a credit invoice VAT theoretically allows the authorities to cross-check a traders purchases by adding up the suppliers sales. Therefore the data on purchases and sales in VAT returns should provide a valuable input to the calculation of profits for the purpose of income taxation, thus improving the administration of direct taxes (p.234). Agyemang Duah (2011) has, however, expressed doubts about the efficiency of tax administration if the scope of the tax administration is expanded by placing both VAT and income tax under one wing of tax administration. In Ghana, although both VAT administration and income tax have been placed under the Ghana Revenue Authority, each tax is administered by a separate organ with little coordination between them. Income tax is administered by the Internal revenue service whilst VAT is administered by the Value Added tax service. The VAT Service has many organs but the highest decision making body of the Service is the Revenue Agencies Governing Board. The Board has the following functions: To ensure the effective, efficient and optimum collection of all taxes penalties and interest due to the state. To control the management of the Service To recommend to the Minister of Finance policies for the effective management of VAT as well as any exemptions required. To pay amount collected by the service into the consolidated fund. To pay amount collected by the service into the consolidated fund. Appoint, promote and discipline employees of the Service. Prescribe the terms and conditions of service of employees (Value Added Tax Act, Act 546, 1998) A review of the operations of the VAT service shows that the VAT system in Ghana is organized along geographical lines as existed in the erstwhile sales tax regime. Baurer L (2005) explains the three main ways to structure tax administration namely by type of tax; by type of taxpayer; or, by operating function. He adds that in countries that are in their early stage of development, tax is usually organized by type of tax but the structure chosen by a particular country must support her implementation strategy. Hasseldine (2007) is of the opinion that VAT is best administered by an organization which is organized along functional lines with each official focusing on carrying out one function instead of delivering all functions to a taxpayer. According to him, a functional design permits greater standardization of identical work processes, facilitates simplification of procedures for taxpayers, reduces taxpayer costs and enhances compliance and enables greater productivity. The study examines the current structure and scope of the VAT Service to identify any organizational lapses that may be contributing to inefficient VAT administration. THE VAT GAP The VAT gap has been defined as the difference between the net VAT liability and total VAT collections (Durner and Sedon, 2010). VAT gap results from fraudulent activities such as, evasion, failure to register, under-reporting of sales, false claims of input credits. It has also been argued that ignorance on the part of Vendors and buyers also lead to non-compliance, as opposed to fraud or evasion. According to Alan T (2010), Value Added Tax is expensive to administer because much money is collected only to be returned, and fraud is possible through suppression of sales figures, barter transactions, understated debtors, false invoices, multiple claims, and fictitious businesses. The main objectives of VAT administration are: (1) to ensure that total VAT collections are as close as possible to the total amount of VAT due, and (2) to keep costs related to the administration of the VAT as low as possible (Durner and Sedon, 2010). Agyemang Duah (2011) contends that, a significant portion of the VAT gap in Ghana is the result of lack of proper books of accounts upon which the VAT Service can perform any meaningful VAT assessments and audit. It is estimated that the VAT gap of Ghana is 40% whilst European countries like Ireland and Spain have VAT gap of only 2% (Durner Sedon, 2010; Agyemang Duah (2011). The study will examine the extent to which the above problems militate against efficient VAT administration in Ghana and explore ways of reducing the VAT gap. VAT ADMINISTRATION AND SMALL TAX PAYERS Domenico (2005) has stated that the task of administering VAT for a large number of small traders creates a considerable challenge because compliance costs of a VAT system as a percentage of business turnover, is considerably higher for small compared to larger businesses. Cruce (2011) argues that VAT is primarily a tax on the formal sector and hence inappropriate for circumstances where the informal sector is significant. The Ghana tax base, like most developing countries, is dominated by the informal small tax payers. It is in the light of the above that Ghana introduced a standard VAT rate of 3% for the informal sector of the economy in the year 2007. The aim was to simplify the VAT procedures for the small tax payers. Under the standard scheme, qualifying retailers are allowed to pay 3 percent (3%) of their annual turnover as VAT. Taxable persons under this scheme are not allowed to deduct any input tax from the VAT collected on their output. The 2012 budget statement also proposes the establishment of a single tax rate for VAT and income tax for small tax payers. It has been argued that such a simplified tax system will help to reduce tax evasion and compliance cost for small tax payers. However, in the view of Shome1 (2004) a single tax does not reduce evasion except by definition since, by design, it requires small taxpayers to pay less tax than their theoretical tax potential. He also argues that a single tax also leads to inefficiency since it reallocates resources from the higher rate tax sector to the lower-taxed sector. Modern tax experts therefore recommend tax simplification rather than separation between large, medium and small taxpayers. Shome1 (2004) further states that the ultimate goal for tax practices to fully reflect the original intentions of tax policy as expressed in the tax statute could be achieved if the complexity in the tax structure is reduced through a continuous process of tax simplification rather than using a single tax rate. The government of Ghana therefore needs to have a second look at the proposal for a single tax rate as proposed in the 2012 budget. The study will explore the benefits and challenges of a single tax system proposed by the government by reviewing similar systems adopted by other countries. ASSESSING VAT ON SERVICES According to section 10 of the Value Added Tax Act, the supply of taxable services is subject to VAT and NHIL at the standard rates of 12.5% and 2.5% respectivelyà ¢Ã¢â€š ¬Ã‚ ¦The recipient of the service is required to account for VAT and NHIL by means of a reverse charge. The Act also provides that registered recipient would be entitled to reclaim the amount of VAT and NHIL paid, subject to certain restrictions. However the administration of Value added Tax on importation of taxable service presents one of the most difficult challenges to the VAT Services. Because services are intangible and difficult to quantify, the success of VAT administration depends largely on the faithfulness of the taxable persons. Monitoring the purchase and sale of services is very difficult since no inventory of services is available for stock taking. Administration of VAT on Services is even more complex when service is bought or sold from another country. Although services are economically equivalent to goods, their VAT border-crossing treatment differs. The current VAT Act does not have enough provisions to deal effectively with services whose location of supply or purchase is difficult to ascertain. The procedures for assessing taxable services in Ghana will be assessed through interviews and observation. VAT REFUNDS Another challenge of VAT administration in Ghana concerns VAT refund claims. Refund claims arise when a taxable person pays more VAT on purchases than it collects on sales. Tax payers always complain that there is too much delay by the VAT Service in processing VAT refund Claims. VAT officials are of the view that VAT refund delays are driven by the need to protect government revenue from the risks of false purchases invoices, falsified export documents, and understated taxable sales. According to Bird (2010) best practice in VAT refunds involves a risk-based system of selective inspections and auditsà ¢Ã¢â€š ¬Ã‚ ¦which allows most refunds to be paid promptly, subject to post-refund audit, and heavy penalties for false documentation. He argues further that this system is highly cost-effective, because the revenue risk from promptly paying low risk claims is small compared to the opportunity cost of having skilled tax personnel scrutinize every refund petition. Portugal has adopted a simplified VAT refund process using computerized risk-assessment and automatic payment for low-risk claims. Kenya has a system where their revenue authority pays all VAT refund claims that are certified by a professional accountant, with severe penalties for fraud by the accountants. Bird (2010) argues that this increases compliance cost to the tax payer since it amounts to out-sourcing the verification process at the taxpayers expense. Based on their review of VAT refund procedures in 36 countries, Harrison and Krelove (2005) identify the following features of an effective VAT refund system suitable for developing and transitional countries: The number of VAT payers should be kept at a level that can be realistically managed. VAT registration applications should be subject to proof of identity and other basic checks. Suitable forecasting and monitoring systems should be established to anticipate refund levels and ensure that sufficient funds are available to meet all legitimate refund claims. Refunds should be processed within a reasonable statutory period (e.g., 30 days from the refund claim), and the tax authority should report publicly on its performance. Interest should be paid on late refunds. Excess VAT credits should be offset against VAT and other tax arrears. Immediate refunds should always be paid promptly to exporters. Verification of VAT refund claims should integrated into a wider audit program, with pre-refund audits being limited to high-risk cases only. Preferential treatment should be given to regular exporters with sound compliance histories. Appropriate sanctions should be consistently applied to taxpayers who falsely claim refunds. Taxpayers should be entitled to appeal, on reasonable grounds, of a decision to withhold a refund. The tax administration should provide clear information to taxpayers about their rights and obligations and the procedures for making a valid refund claim The study assess the VAT refund procedures used by the Value Added Tax Service to see the extent to which they apply the above best practice principles and make recommendations for improvement. OFFENSES PENALTIES Sections 56 to 72 of the Value Added Tax Act provide a comprehensive list of offenses and penalties for failing to comply with the various provisions of the Act. Offenses relating to taxable persons include: failure to register, failure to issue tax invoice, presentation of false or misleading statement, falsification and alteration of documents, evasion of tax payment, failure to maintain proper records and obstruction of officers of the VAT Service. There Act also provides for offenses relating to Tax officials. Penalties range from various fines to imprisonment. Cruce (2011) has explained that penalties for VAT defaulters should be enforced rigorously and instantly and should be enforced without exception in order not to undermine the credibility of the system. He contends that this requires an efficient and well-functioning auditing procedures and tax-officials with the requisite investigating skills. Grandcolas (2010) has also added that the level of VAT compliance depends on the design of the VAT, the quality of the system of VAT administration and the consistent enforcement of penalties for default. Evidence from initial investigations indicates that many taxable persons fail to comply with the various provisions of the Act because penalties or offences are not enforced on defaulters. Agyemang Duah (2011) has established a relationship between tax compliance and the effectiveness of tax enforcement including the probability of detection and the size of fines. The study explores the extent, to which the offenses and penalties are enforced, the reasons for any lapses and how the situation can be improved. VAT ON INTERNATIONAL TRADE Generally, VAT is levied using the destination basis. On this basis, imports are taxed in the country where

Riordan Manufacturing MRP Evaluation Project Essay -- Information Syst

Overview Scope of the Project Riordan Manufacturing can continue to expand by reducing the inventory cost of raw materials and finished goods. Riordan currently has a legacy MRP Information System (IS) in place, and this project provides an excellent opportunity to upgrade the infrastructure to allow for a more cost-efficient way to track inventory. Goals of the Project Riordan would like to develop or acquire an MRP system that will track and manage raw materials and finished product inventory across all plants to help ensure reduced inventory costs throughout the entire company. Business Objectives The exploratory committee has identified the following as the Business Objectives for this project: • Accurately track and manage raw materials and finished goods • Reduce inventory cost of raw materials and finished goods • Improve MRP infrastructure Measures of Success The following tasks will be performed to measure the success of the project at six (6) months and one (1) year: • An inventory analysis validating the accuracy of tracked inventory • A cost analysis comparing the cost of inventory management to previous reports • Hire an IS analysis firm to analyze the new Riordan MRP system's efficiency Statement of Scope, Objectives, and Constraints Current Needs Riordan Manufacturing needs to reduce the inventory cost of raw materials and finished goods. To reduce these costs, Riordan would like to develop or acquire an MRP system that can accurately track and manage raw materials and finished product inventory across all plants. Objective I am investigating the feasibility of developing or acquiring an MRP/MRPII information system to ensure that Riordan can accurately track and manage raw materials and ... ...w for better tracking of goods, which prevents lost materials. This, in turn, will allow Riordan to reduce the cost of inventory and allow us to gain sales with lower customer prices. The third objective is to improve the MRP infrastructure. Removing the legacy equipment and slow data lines will allow much more inventory to be processed. This will increase productivity throughout all of the plants. Conclusion Riordan Manufacturing will more than recover the expenditures of this IT project within two years of the upgrade. Riordan will experience an increase in sales and a decrease in inventory loss due to accurate and low-cost inventory management. On-going costs will be minimized with an internal IT department handling support and maintenance of the new system. All of the project's objectives have been met, and Riordan's expectations have been fulfilled.

Lifeboy Handwash

Executive Summary for Case Study on Lifebuoy Hand Wash Customer Problem: To develop, grow and accelerate Lifebuoy Hw in Hand wash category within the constrain of limited support budget given the limited support budget relatively small size of current Hand wash business. Task Summary: We surveyed 56 families’ i. e nearly 180 people, retailers, Hw sellers over a period of 20 days and based on our survey we did a detailed analysis of the data and came out with several findings & marketing strategies to overcome the current hurdles. Challenges To Overcome: Consumer mindset, which believes soap is a more economical and viable option for hand wash. †¢ Economical & wide reaching marketing strategies. †¢ Competition: Soaps, Sanitizers, other Hand wash brands like Dettol HW. The Market: The market for this business is the universal population which believes in eating healthy and remaining clean. In order to tap this entire market an awareness needs to be generated amongst th e masses that hand is the part of the body that comes in direct contact with dirt, other bacteria from air, water, earth and touches our skin, ears, eyes, nose, tongue.By keeping our hands clean we can keep away most of the illnesses. Hence cleaning of hands requires extra care & protection and not any ordinary soap. Opportunity: By creating awareness about personal hygiene and extra care for hand wash, Lifebuoy can not only create a market but also penetrate this created market very aggressively. Solution to the challenges: Consumer Mindset can be tackled by generating awareness about the importance of hand wash via Lifebuoy and conveying, HW last long and is more effective whereas soaps in long run tend to decay, become pale and ineffective due to moist conditions under which it is kept.Hence Hw liquids are as economical as soaps and more effective for HW. Non-conventional & economical Marketing Strategies: †¢ Ads on the Lid of food containers served by pantry in public trans portation like trains, bus, airways, waterways generating awareness on importance of hand wash through the medium of Lifebuoy. †¢ Working Population consume Dabba Food. We must sent 1 re Lifebuoy sachets along with Dabbas promoting Lifebuoy and generating awareness about the importance of Hand wash. †¢ Men spent an average of 25mins a day and women spent an average an hour a day in wash rooms.Here we must have life boy paper adds pasted on the doors and walls of washrooms in public places. †¢ Lifebuoy HW machine in corporate washrooms. (M/c will consist of LB HW refill container, LB tissues and hand dryer). †¢ Local doctors/medical shops must give away free samples of LB 1 re sachets along with medicines. Support Marketing Strategies can include 1)Health Gift packs eg. pack of lifebuoy products for a pregnant woman. This will earn us goodwill of the entire family. 2) Lifebuoy sachets for travelling. 3) Use of stylish bottles to target young population. )LB commer cial adds can show that in comparison to other HW, the LID drops less liquid and is more effective. Product Variants: 1) Quick HW(99. 99% germs in 10 secs)- Targeting children age group 3 to 14 years. 2)Economic HW(1 drop, antiseptic & more effective)-Targeting Housewife’s who are the families budget planners. 3)Trendy Hand wash(Keeps hands soft, fresh and good aroma)- Promote as an item of style & Hygiene to tap youngsters. Recommended New Variant as 50% of Indian Population is in this age group. 4)Total Health Care(skin care, Slower hand wash but longer protection)-Targeting Pregnant woman, old people, clinical uses.

IEP Fraction Goals for Emerging Mathematicians

IEP Fraction Goals for Emerging Mathematicians Rational Numbers Fractions are the first rational numbers to which students with disabilities are exposed. Its good to be sure that we have all of the prior foundational skills in place before we start with fractions. We need to be sure students know their whole numbers, one to one correspondence, and at least addition and subtraction as operations. Still, rational numbers will be essential to understanding data, statistics and the many ways in which decimals are used, from evaluation to prescribing medication. I recommend that fractions are introduced, at least as parts of a whole, before they appear in the Common Core State Standards, in third grade. Recognizing how fractional parts are depicted in models will begin to build understanding for higher level understanding, including using fractions in operations. Introducing IEP Goals for Fractions When your students reach fourth grade, you will be evaluating whether they have met third grade standards. If they are unable to identify fractions from models, to compare fractions with the same numerator but different denominators, or are unable to add fractions with like denominators, you need to address fractions in IEP goals. These are aligned to the Common Core State Standards: IEP Goals Aligned to the CCSS Understanding fractions: CCSS Math Content Standard 3.NF.A.1 Understand a fraction 1/b as the quantity formed by 1 part when a whole is partitioned into b equal parts; understand a fraction a/b as the quantity formed by a parts of size 1/b. When presented with models of one half, one fourth, one third, one sixth and one eighth in a classroom setting, JOHN STUDENT will correctly name the fractional parts in 8 out of 10 probes as observed by a teacher in three out of four trials.When presented with fractional models of halves, fourths, thirds, sixths and eighths in with mixed numerators, JOHN STUDENT will correctly name the fractional parts in 8 out of 10 probes as observed by a teacher in three out of four trials. Identifying Equivalent Fractions: CCCSS Math Content 3NF.A.3.b: Recognize and generate simple equivalent fractions, e.g., 1/2 2/4, 4/6 2/3. Explain why the fractions are equivalent, e.g., by using a visual fraction model. When given concrete models of fractional parts (halves, fourths, eighths, thirds, sixths) in a classroom setting, Joanie Student will match and name equivalent fractions in 4 out of 5 probes, as observed by the special education teacher in two of three consecutive trials.When presented in a classroom setting with visual models of equivalent fractions, the student will match and label those models, achieving 4 out of 5 matches, as observed by a special education teacher in two of three consecutive trials. Operations: Adding and subtractingCCSS.Math.Content.4.NF.B.3.c Add and subtract mixed numbers with like denominators, e.g., by replacing each mixed number with an equivalent fraction, and/or by using properties of operations and the relationship between addition and subtraction. When presented concete models of mixed numbers, Joe Pupil will create irregular fractions and add or subtract like denominator fractions, correctly adding and subtracting four of five probes as administered by a teacher in two of three consecutive probes.When presented with ten mixed problems (addition and subtraction) with mixed numbers, Joe Pupil will change the mixed numbers to an improper fractions, correctly adding or subtracting a fraction with the same denominator. Operations: Multiplying and DividingCCSS.Math.Content.4.NF.B.4.a Understand a fraction a/b as a multiple of 1/b. For example, use a visual fraction model to represent 5/4 as the product 5 Ãâ€" (1/4), recording the conclusion by the equation 5/4 5 Ãâ€" (1/4) When presented with ten problems multiplying a fraction with a whole number, Jane Pupil will correctly multiple 8 of ten fractions and express the product as an improper fraction and a mixed number, as administered by a teacher in three of four consecutive trials. Measuring Success The choices you make about appropriate goals will depend on how well your students understand the relationship between models and the numeric representation of fractions. Obviously, you need to be sure they can match the concrete models to numbers, and then visual models (drawings, charts) to the numeric representation of fractions before moving to completely numeric expressions of fractions and rational numbers.

A Rose for Emily Comprehension Essays

A Rose for Emily Comprehension Essays A Rose for Emily Comprehension Paper A Rose for Emily Comprehension Paper Essay Topic: Literature What hints are given in Section l that A Rose for Emily takes place in the South? derogatory racist terms What is the name of Miss Emilys manservant? Tobe Why does the Board of Aldermen send delegation to Miss Emilys house? to collect her taxes Whose portrait sits on an easel by Miss Emilys fireplace, and what material was used to make it? Miss Emilys father and tarnished gilt What color is Miss Emilys house? faded white Why doesnt Judge Stevens want to confront Miss Emily about the smell? Southern gentility (considered impolite) What did Miss Emily inherit from her father? the house What was the minister and the doctor trying to convince Miss Emily of doing after her fathers death? to dispose her fathers body How many years pass between the smell in Section ll and the deputation in Section l that visits Emily about her taxes? 32 years What do the town members finally do about the smell? put limestone around and in her house What does the term noblesse oblige mean? the obligation the nobility maintains for their society status What events cause some of the townspeople to say Poor Emily? 1.) Spinster (never married) 2.) Pauper 3.) Lover is homosexual Why is Homer Barron in town? He was performing construction in town (paving sidewalks) What does Miss Emily purchase from the druggist? arsenic What does Miss Emily tell the druggist the poison is to be used for? Miss Emily never told the druggist what the poison was to be used for. Why did the Baptist minister call on Miss Emily? The women pestered him to convince Emily to not marry Homer Barron. What did Miss Emily buy from the town jeweler? men toilet set in silver with the letters H.B. engraved About how many years pass between the time of Homer Barrons disappearance and Miss Emilys death? 40 years What change took place in Miss Emilys relationship with the town for a period of several years when Miss Emily was in her forties? She taught china painting lessons Were the new generation of town leaders able to collect taxes from Miss Emily? No What happens to Tobe after Miss Emilys death? He is never seen again because he runs out the back door when the ladies enter in the front door. What are the older men wearing at Miss Emilys funeral? Confederate uniforms Which room do the townspeople open once Miss Emily is decently in the ground? the upstairs sealed off room What kinds of objects are found in the room once it is opened? Bridal set, Groom set, men toilet set, and a dead body What is found on the pillow next to the skeleton? A strand of Emilys iron-gray hair

Issues in behavioral science Essay Example | Topics and Well Written Essays - 500 words

Issues in behavioral science - Essay Example Many people from the non-western countries often find themselves encompassed by the western culture making them undermine their local culture. Subsequently, cultural globalization reduces the diversity between global societies and on the other hand increases the diversity of individual choice. Zimbabwe and Kenya portray two of the most distinctive cultures greatly submerged in the pool of the western culture. The controversies that arise from cultural diversity tend to lay their basis on the dynamics of contemporary cultural growth. International relationships or amalgamation of countries due to change in technology has become a major concern to cultural change (Bliss, 2007). In response to cultural change due to globalization, both the society of Zimbabwe and Kenya have with time completely changed from their local cultural lifestyles to adoption of foreign cultures. Before transformation, both cultures had a very different conception of lifestyle compared to their recent mode of life. They observed strict observance of the local customs and values. For instance, the mode of dressing which was perceived before transformation has greatly changed. Moreover, change in language and change approach of cultural customs has become diverse due to interaction with different invaders and indigenous inhabitants (Mensah, 2008). A case common in both countries which entails a custom of sitting around the fireplace and listening to stories has changed with technology thus having children using computers and televisions. This explains the influence of globalization and western culture on the local societies. As a growing society, Kenya has experienced diverse changes in its culture. It is evident that the western culture has polluted Kenyan’s culture in quite a number of several ways. Cultural diversity in Kenya being of major concern revolves under globalization. It is evident that the need to expand economically has enhanced

TPP-Pacific Trade Partnership and International Business Research Paper - 1

TPP-Pacific Trade Partnership and International Business - Research Paper Example Trans-Pacific Partnership is also of great interest because of its ambition to extend well beyond the limits of trade and trade policy including other different issues that affects trade agreements. The common issues that are likely to affect TPP are linked to the ambition of TPP to go beyond the limits of trade and its policies including trade in services, intellectual property, and technical barriers to trade. Supply chain complication has been cited as a major challenge likely to face Trans-Pacific partnership especially in this era of global business and cross enterprise collaboration. As stated by Inkyo et al (145), the Supply chain conference held in 2003 had cited development in the digital economy such as cloud computing, green growth and inadequate approaches to ensuring competitive business environment as some of the major challenges that are likely to face TPP. However, according to Deardorff (5), TPP is creating a framework to deal with all concerns and that could be the reason for the long time negotiations. The areas of negations in the Trans-Pacific Partnership include services and investments and other barriers to trade include in services, goods and investments, capacity building, government procurement, custom rules, labor, phytosanitary standards, e-commerce, telecommunications, intellectual property and technical barriers to trade. Researchers and economists have cited a lot of implications of what has been described as â€Å"spaghetti or noodle bowl† problem of overlapping preferential trade agreements (PTA) at the beginning of the year 2012, the world trade organization had reported more than 319 agreements that were already on force. According to Inkyo et al (147), each agreement signed between two or more countries continue to complicate and increases the complexity of the global trading system. The new PTA, Trans-Pacific Partnership that is currently under

Leadership within Non-Profits (Identify a Non-Profit) Essay

Leadership within Non-Profits (Identify a Non-Profit) - Essay Example The volunteers govern the American Red Cross. It is located in Washington. Bonnie McElveen- Hunter is the board of governors’ chairperson Gail J. McGovern is the current American red cross president. Leadership in the American Red cross aims at attracting sufficient funds or capital and making sound strategies. Due to this, the organization has strong leaders that aim to these goals (Jones 35). The leaders in the American Red Cross use transformational skills, which is about thinking and understanding the problem in an organization. It is also about thinking, understanding, and setting the goals for employees. The goals set are challenging but workers can achieve them through hard work. This is important because without the challenging goals, employees or workers would not be motivated to extend their full effort to work. This achievement of challenging goals helps the leader to develop his leadership qualities and makes him better equipped to achieve hard tasks. For instance, American Red Cross leadership has set out a fierce campaign to encourage people to donate blood and funds. This is done through the creation of awareness among the people both domestically and internationally. The American Red Cross process and distribute the collected blood. Transformational leadership at American Red Cross facilitates and redefines people’s vision and mission (Robbins 77). It also renews people’s commitment and restructures their systems to accomplish a certain goal. Thus, a mutual relationship stimulates and elevates follower to become leaders. In addition, it may also convert leaders to become moral agents. Transformational leadership should therefore be grounded on moral foundation. For example, when disaster strikes the American Red Cross provides food, health, and shelter to ensure that victims have basic human needs and to enable the get back to the way things were (Jones 41-44). Leadership at the American Red Cross aims at

The Old Man and the Sea Essay Example for Free

The Old Man and the Sea Essay â€Å"The Old Man and the Sea:† A Tale of Betrayed Brotherhood In Ernest Hemingway’s novella â€Å"The Old Man and the Sea,† an old fisherman named Santiago faces the challenge of catching the largest fish of his life, an act he hopes will bring immortal greatness to his name. The accomplishment of this goal, however, hinges on the act of killing a creature Santiago often deems his equal, as exemplified by his recurring reference to the fish as a brother. The old man’s longing for greatness negates any moral considerations he may have, though, until he realizes his own mortality, extends that into a feeling of equality with the fish, and the fish’s body is destroyed by sharks. Then he understands what he has done: stripped the noble fish, his equal, of its pride. From that point on, he regrets his actions of betraying his brother. Therefore, throughout a majority of â€Å"The Old Man and the Sea,† Santiago’s desire to achieve immortal greatness overshadows the immorality of his actions, but when the sharks destroy the physical embodiment of this achievement, the fish, he realizes that the end does not justify the means; immortal greatness is not obtained. Santiago, who is nearing the end of his life, has a preoccupation bordering on obsession with greatness. He continually speaks and thinks of Joe DiMaggio, the embodiment of greatness in the form of a baseball player, and his roots as a poor fisherman’s son strengthen the attachment. He dreams of lions, the kings of the jungle, enjoying their domain on a beach. Greatness is clearly on Santiago’s mind. In addition, he longs for the type of greatness that transcends human life; he dreams of achieving immortality through the remembrance of his name in association with something great after his death. After battling the fish for many days, Santiago thinks, â€Å"I am not good for many more turns. Yes you are, he told himself. You’re good for ever† (Hemingway 70). His inner speech, particularly the last sentence, demonstrates his lofty, idealistic mindset. He views his existence as eternal; thus, the type of greatness for which he yearns inferably fits this view and is therefore eternal as well. For Santiago, immortal greatness can only be achieved through fishing: â€Å"You were born to be a fisherman and the fish was born to be a fish. San Pedro was a fisherman as was the father of the great DiMaggio† (Hemingway 81). By extension, Santiago labels the rest of the subjects of the sentence as great due to the reference to DiMaggio, and because he specifically refers to his role in life (a fisherman) in this context, he believes it to be his means toward achieving this greatness. What better chance does he have than to bring in the greatest fish of his life, alone and in old age? Therefore, the fish he catches in the story is his chance at immortal greatness. Early in the story, before Santiago has even seen the fish, he thinks, â€Å"If he will jump I can kill him. But he stays down for ever. Then I will stay down with him for ever† (44). This thought also illuminates the connection he feels between the fish and his glory: If he does not catch the fish and bring it home, hope for his immortal existence dies because this greatness depends entirely on the fish, this fish. Throughout most of the novella, Santiago views the fish as beneath him, as something he is entitled to subdue. For example, he takes possession of the fish, the fish he thus believes he is destined to catch, by referring to it as his before anything even nibbles on his line (Hemingway 24). Also, during Santiago’s battle with the fish, he thinks, â€Å"But, thank God, they are not as intelligent as we who kill them; although they are more noble and more able† (Hemingway 47). In the first half of this passage, he clearly places himself mentally above the fish; however, the second half introduces the respect Santiago holds for the fish, which brings into question his asserted feelings of superiority. In addition, he often refers to the fish as his brother, introducing a sense of kinship he feels with the creature (Hemingway 44, 47, 57, 71, 73). Yet the air of supremacy remains, despite these outward expressions of equality, because the old man’s desire for greatness is so blindingly dominant. Santiago speaks aloud: â€Å"‘I’ll kill him though,’ he said. ‘In all his greatness and his glory. ’ Although it is unjust, he thought. But I will show him what a man can do and what a man endures† (Hemingway 49). In this quotation, Santiago recognizes the greatness of the fish and even contemplates the moral implications of his quest to kill it, but his conclusion that he needs to finish what he set out to do to prove man’s dominance over the creatures of the sea, specifically his dominance to satisfy his hunger for greatness, overshadows his brief moral questioning. Also, Santiago’s references to the fish as a brother initially do not always signify kinship and equality. Once, he makes the claim that his two hands and the fish are brothers; the fish is only related to two small parts of his body (Hemingway 47). Albeit the hands are important parts to the fisherman, he still equates the fish to a portion of his body, not the whole self, which implies there is more to than man than to the fish. A little later, he calls the stars his brothers and expresses gratitude for not having to kill such great, distant beings (Hemingway 58). This minimizes both the fish’s greatness and supposed brotherhood because Santiago clearly longs to be one amongst the stars (immortal greatness), despite, or perhaps because of, their admittedly ungraspable nature, in addition to battling a mere mortal fish. For these reasons, throughout much of the novella Santiago puts the fish’s greatness below the quest for his own, despite selected words to the contrary. When Santiago comes to terms with his own mortality, however, he truly recognizes his equality with the also mortal fish. After days of battling the fish, his inescapable mortality rises to his mind for the first time: â€Å"‘Fish,’ the old man said. ‘Fish, you are going to have to die anyway. Do you have to kill me too’† (Hemingway 70)? Here, Santiago realizes that more than the ability to obtain greatness lies in the hands of this fish; his physical existence also hinges on the fish’s actions. This thought humbles the old man, and minutes later he thinks, â€Å"You are killing me, fish, the old man thought. But you have a right to. Never have I seen a great, or more beautiful, or a calmer or more noble thing than you, brother. Come on and kill me. I do not care who kills who† (Hemingway 71). For the first time the word â€Å"brother† carries the weight it implies because Santiago sees both himself and the fish as mortal beings in a struggle for life. No longer does he assume superior rank over the fish; instead, he recognizes the nobility of both beings as equal in his expression of unconcern for which dies. Shortly after this realization, Santiago succeeds in landing the fish; however, only an hour later, sharks begin to attack the dead fish tied to the side of his boat, ripping flesh from bone, stripping it of its physical mortal greatness. At this point, the question of the morality of killing the fish once again surfaces: â€Å"You did not kill the fish only to keep alive and to sell for food. You killed him for pride and because you are a fisherman. You loved him when he was alive, and you loved him after. If you love him, it is not a sin to kill him. Or is it more† (Hemingway 81)? Because Santiago had previously established a kinship with the fish, he questions his pride-motivated actions, whether or not his obtaining of immortal greatness justifies killing a noble brother. It soon becomes clear that these means are not justified. Santiago begins to apologize to the fish numerous times, first for the sharks that mangle its body, then for killing it in the first place (Hemingway 85). Eventually, Santiago says, â€Å"‘I shouldn’t have gone out so far, fish,’ he said. ‘Neither for you nor for me. I’m sorry, fish’† (Hemingway 85). In this quotation, Santiago laments his quest for greatness (â€Å"I shouldn’t have gone out so far†¦Ã¢â‚¬ ) and asserts that it destroyed both him and the fish. Therefore, despite the completion of his goal to catch a great fish, Santiago fails in his quest for immortal greatness because he realizes that killing a creature equal in greatness and nobility to himself, a creature he calls his brother, is ignoble. He even acknowledges this failure after he returns to shore, when he recognizes that nothing outside himself actually beat him in his quest: â€Å"And what beat you, he thought. ‘Nothing,’ he said aloud. ‘I went out too far’† (Hemingway 93). Only his desire for immortal greatness defeated him and barred him from achieving it, that is, if it was ever possible for him to achieve it at all. Therefore, in Ernest Hemingway’s â€Å"The Old Man and the Sea,† Santiago fails in his quest to acquire immortal greatness. He begins by thinking of the fish as his to take, the means by which he can obtain greatness, but after realizing his own mortality he understands the fish’s equality to himself and regrets taking its life, which led to the stripping of its flesh, its physical greatness. Thus, the nobility of both the old man and the fish are ruined, and he certainly fails to seal his name as an eternal presence of greatness. Perhaps his quest was doomed from the beginning; immortal greatness was never possible for the old man.

Brief History of the Bauhaus :: essays research papers

An architect named Walter Gropius founded the Bauhaus in 1919 in Weimar, Germany. Gropius’ main objective of the school was to use each student’s creativity to change industrial and architectural ideas by integrating, into them, visual art. The Bauhaus sought to change the ideas of the industrial society that began in the beginning of the century. In the early Bauhaus, painters like Paul Klee and Wassily Kandinsky joined the school to teach advanced ideas of form, color and space. Klee’s work used subject matter that translated into graphical signs and symbols that invoked strong visual communications. He integrated modern art with the work of nonwestern cultures and children that charged visual communications. Kandinsky’s work at the school was based on his belief in the strong spiritual values of color and form. He taught his firm belief in the use of color and visual elements to depict the artist’s mood without the use of subject matter. Johannes Itten also played a major role in early Bauhaus. He taught a preliminary course in which his goals were to release each students creativity and to better their understanding of the physical nature of materials. Itten emphasized visual contrasts and and the analysis of Old Master paintings. He eventually left the school in 1919 because of a disagreement of how the course was to be conducted. Laszlo Moholy-Nagy took Ittens place later that year. Moholy-Nagy was a relentless experimenter who brought in new materials such as acrylic resin and plastic and later introduced students to new techniques such as photomontage and photogram. He also placed great emphasis on the use of type as â€Å"a tool of communication†. The school eventually moved on to Dessau, Germany because of tension between the school and the Weimar government. There was tension from the beginning but nothing was done until a new, more conservative administration had come into power. This led to the resignation of the director and it’s masters. Two weeks after this the students of the school each wrote letters to the government stating that they would be leaving along with the masters. The school was moved to a temporary facility in Dessau until a new school was designed and occupied in the fall of 1926. During the Dessau period the schools philosophy and identity came into full fruition. The Bauhaus Corp. was created, allowing the sale of prototypes created at the school to the industry.

Joel-Peter Witkin :: essays research papers

A partir des annà ©es 1970 qui marquent la fin de l’à ¢ge d’or du photojournalisme, de nombreux photographes, qu’ils soient autodidactes ou qu’ils aient bà ©nà ©ficià © d’une formation spà ©cialisà ©e, examinent, assimilent et s’imprà ¨gnent tellement des recherches et des rà ©ussites de leurs prà ©dà ©cesseurs qu’ils les incorporent d’une faà §on ou d’une autre dans leur propre crà ©ation. Joel-Peter Witkin, qui a visità © les musà ©es depuis son adolescence et qui a à ©tudià © l’histoire de la photographie à   l’Università © du Nouveau-Mexique, est certainement l’une des figures les plus emblà ©matiques de ces gà ©nà ©rations d’aprà ¨s la Deuxià ¨me Guerre mondiale qui reconnaissent leurs hà ©ritages et leurs filiations. Certes, il est nà © en 1939, mais depuis qu’il rà ©alise les tableaux photographiques qui lui ont dà ©jà   assurà © une renommà ©e inte rnationale, il se rà ©fà ¨re rà ©gulià ¨rement aux peintres (Archimboldo, Rubens, Goya, Và ©lasquez, Courbet, etc.) et aux photographes (Mayer et Pierson, Fenton, Marey, Weegee, Horst, Man Ray, etc.) dont il apprà ©cie la contribution à   l’histoire de l’art. Comme ses pairs, il sait que l’art ne naà ®t pas de rien et qu’il se nourrit autant des idà ©es et des formes qu’il a dà ©jà   engendrà ©es, que des composantes de la socià ©tà ©, religieuses, politiques, à ©conomiques, sociales, techniques et autres. De mà ªme qu’il intà ¨gre dans son travail photographique, sans tricher, ses propres aspirations, sa propre quà ªte, Witkin assume ses sources d’inspiration et il rend rà ©gulià ¨rement hommage à   ceux qui participent, tant spirituellement que plastiquement, à   la genà ¨se de ses Å“uvres. L’exposition Joel-Peter Witkin, disciple et maà ®tre à ©claire le dialogue continu que le dà ©miurge entretient depuis vingt ans avec l’histoire de la photographie. A la fois poussà © par ses pulsions et impressionnà © par le â€Å"pouvoir du rà ©el† que la photographie peut reproduire, Witkin se sert de rà ©fà ©rences, à ©tablit des connivences, rà ©gà ©nà ¨re des Å“uvres qu’il affectionne et quelquefois, au prix d’une mue, les prolonge. Elles l’aident à   donner à   ses visions la force impà ©rieuse qu’elles requià ¨rent. Il trouve dans le patrimoine photographique des racines, des ferments, des repà ¨res, des suggestions qui alimentent son rapport au rà ©el et son rapport à   l’art. L’exposition permet d’apprà ©cier vingt-six Å“uvres de Witkin qu’il a lui-mà ªme mises en regard de photographies d’auteurs tels que Lewis Carroll, Fred Holland Day, Diane Arbus et Brassaà ¯.

How Does Poverty Affect People’s Health and Well-Being? Essay

The health and well-being of a person depends on lots of different circumstances. It is about finding a good work / life balance and feeling healthy in body as well as mind. It is about feeling good in what you do and who you are as a person, it is about achieving personal goals and accomplishing your hopes and dreams. The World Health Organisation (WHO) defines Health as â€Å"a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity† A person has to be able to enjoy the things they do socially and physically, to be able to develop and sustain good relationships, whether personal or social, which makes them feel part of something and connected to others such as friends, family, colleagues and neighbours. They have to feel in control of their own lives and have a sense of belonging and meaning to their existence. This gives purpose for an enjoyable life and a good feeling about life in general. Ronald Labonte states that there are three sets of factors to health and well-being. They are Physical, Mental and Social. He shows how these are interconnected on his model of health and well-being. It shows the various outcomes from the different combinations and in what areas. Well-being can be achieved by doing things that we enjoy, developing good relationships with others, feeling good about our life and living conditions and having energy to enjoy it all. It is about having meaning and purpose to our lives. However, whole communities can be affected by good or bad health. This can be dependent on the environment and area they live in as well as their current situation and what they do. Living in an area which has a high level of deprivation can have a big impact on a persons well being and eventually it can take its toll on their health. Living in a neglected neighbourhood can change a persons characteristics as well as their behaviour. Low income, poor housing and no support can all contribute to poor health. A person’s income and education level can have an impact on their health and well-being. If a person is on low income then they may not be able to afford to live anywhere else. They may not be able to afford to keep their children in school. Relationships with your family and friends can also affect the way you feel and can have an impact on your well-being and mental health and this could be positive or negative depending on the relationship. If for example you live in an area where you have no support from family or friends you may feel isolated and alone and if the neighbourhood is not a safe one you may be afraid to go out therefore never getting to meet new people or get the relevant help you need. People who live in poverty are usually claiming state benefits to survive. Poverty is defined in two ways, Absolute and Relative. Absolute poverty has been defined as â€Å"a minimum subsistence level based on essentials for survival† These are the basic human needs, food, water, clothes, sanitation, health, shelter, education and information. Relative poverty describes your current standard of living. It is â€Å"having an income which is less then 60% of the national average Relative poverty is measured on the fluctuations in the â€Å"average† income rather then a fixed rate making it difficult to measure. Living on a low income especially with a family to raise is hard work and very stressful. This can cause tension and arguments in the family which could eventually lead to the breakdown of the family unit and create even further issues. Trying to provide for children in regards to material things such as mobile phones, televisions, iPods, laptop etc can be emotionally and physically draining. It can be difficult trying to keep up with the moving trends while still trying to put food on the table and keep your children happy. Children living in poverty may be at a higher risk of being bullied at school for not having the right shoes and latest fashions. This could cause major mental and emotional issues for the child which they could end up carrying into adulthood. They may stop performing well at school and eventually leave without any qualifications which could lead to difficulties in gaining employment. This will then re-enforce their low self esteem and self worth and perhaps they will fall into a life of crime or become addicted to drugs and alcohol. Also due to lack of education and resources they could become promiscuous and young girls may end up pregnant. They perhaps will not stay together with the father of the child and the girl will end up a lone parent claiming benefits. Poor diet can have a big impact on a person health. People may not be able to afford to purchase food that is good for them, like fresh fruit and fresh vegetables. They may have to buy cheaper alternatives which will not have the same nutritional value as fresh produce and they end up with a higher risk of suffering health issues and dying young. Due to a poor diet some pregnant woman can end up having babies that are under weight. These children may then suffer long term health issues leading all the way into adult hood reducing the amount of time that they will actually live. They are at a higher risk of developing physical conditions such as hearing and sight defects. Mental health is a main cause for concern in low income areas and money worries can lead to anxiety, depression, high blood pressure, insomnia and perhaps even suicide. Having little or no money limits the activities you can do and prevents people from taking part in leisurely pursuits like taking holidays or being able to visit family and friends in a different location. This can eventually take its toll on your mood and outlook on life. Living in poverty can also lead to social exclusion. If people are socially excluded they lack opportunities and resources. The government states that: â€Å"social exclusion happens when people or places suffer from a series of problems such as unemployment, discrimination, poor skills, low incomes, poor housing, high crime, ill health and family breakdown† People can sometimes feel trapped in their own neighbourhoods even more so if that neighbourhood has a bad reputation and you’re trying to find employment. Having to say where you live could potentially reduce your chances of securing a job. Employers may not want to hire someone from a bad neighbourhood. Living in an area with poor housing conditions or lack of facilities can have an impact on a person’s state of mind. Social problems may be an issue, perhaps there is a high level of crime in the area, underage drinking could be rife, children may have no where safe to play and parents from other neighbourhoods may not want their children mixing with children from a neighbourhood with a bad reputation. There may not be any local facilities near by like shops, medical centre, leisure areas etc From reading chapter 7 there are many examples of how poverty affects people and mainly I feel that it is the women in the community that feel the effect more. Always having to budget before going shopping, knowing precisely what they need so that they have enough money when it comes to paying for it. Not being able to do any leisure pursuits or do fun things like taking a trip to the cinema can have a negative impact on the family as a whole therefore perhaps relationships within the family break down. Many women go without so that there will be more for their children and husband. No wonder these women end up depressed about there current situation, It must be hard work always worrying about money and whether their will be enough to feed the family. It seems like a relentless situation. It must cause social and mental anxiety for a person therefore creating negative affects. These negative feelings and emotions can lead to illnesses such as fatigue, stress, high blood pressure, weight gain or loss, headaches, insomnia, loss of appetite etc. You may also feel embarrassed, disrespected and resentful. You may also feel worthlessness at times about the whole situation. Living in poverty can have a demoralising effect on your health and well-being. Not eating proper healthy food, not getting the right treatment for health issues, drinking and smoking to excess, these are just some things that will have a negative effect on your life and will reduce it considerably. If you can remove some barriers and try to make good of things and turn all the negatives into positives, then you can slowly start to change the outlook on your life and over time improve your health and well-being. Community programme’s like Thornhill Plus You programme can have a really positive effect on the neighbourhood and the people who live in it. Living in a good positive health neighbourhood will have an impact on the people who live there. In the Ronald Labonte model of health and well-being, living conditions and control over our lives are contributing factors to our well-being.