Cash Pooling

Name: Dina Mohanna Rbea’an Subject: Cash Pooling Supervisor: Dr. Nasser Abu Mustafa University: NYIT? Cash Management: Cash pooling Abstract The role of the corporate cash manager has been continuously revised over the past few years, as a result of the demand for more effective and efficient ways to support the core needs of the organization. This has resulted in new responsibilities for the corporate treasurer and cash manager. The cash management function is demanding more accurate and continuous information on its cash position to provide responsive forecasting data and handling, so that availability of liquidity at the right time and price can be ensured. So this paper studies the Cash Management concept and focus on the cash pooling and whether it’s applied in the Middle East. Introduction The objectives of cash management are straightforward – maximise liquidity and control cash flows and maximise the value of funds while minimising the cost of funds. The strategies for meeting such objectives include varying degrees of long-term planning requirements. Also, like everywhere in the world, much treasury activity in the organizations is concentrated on cash management. This includes financing the corporation, administration of debts (loans, bonds, commercial papers, etc. ), good relationships with the banks, payments to suppliers and collections from customers, control of foreign currency and interest positions according to the company’s needs for finance, and finally the reporting and technical support of all these functions. The use of cash pooling as a global standard for concentrating cash into the main bank account of the firm has very quickly found favour in corporations. Cash pooling enables corporate groups to minimize expenditure incurred in connection with banking facilities through economies of scale. Under a cash pooling arrangement, entities within a corporate group regularly transfer their surplus cash to a single bank account (the â€Å"master accountâ€Å") and, in return, may draw on the funds in that account to satisfy their own cash flow requirements from time to time. The master account is usually held by the parent company or by a â€Å"Treasury Company â€Å"established specifically for this purpose. Depending on the type of cash pooling arrangement, the participating entities may transfer either their entire cash surplus (â€Å"zero balancingâ€Å"), or cash exceeding a certain surplus level (â€Å"target balancingâ€Å"). In general, all entities participating in the cash pooling arrangement will be liable for any negative balance on the master account, irrespective of the amount they have contributed. Transfers and draw-downs of funds to and from the master account by the participating companies have the nature of the grant and repayment of intra-group loans. In addition to physical cash pooling there is also â€Å"notionalâ€Å"(also known as â€Å"virtualâ€Å") cash pooling. This does not involve the physical transfer of funds, but rather the set-off of balances of different companies within the group, so that the bank charges interest on the group‘s net cash balance. This optimizes the position of the group as regards interest payments, but does not achieve optimal allocation of liquid funds as between the group members. Notional cash pooling will not result in the creation of intra-group loans, since funds are not physically transferred. As such, many of the risks outlined in this brochure do not apply to a purely notional cash pooling arrangement. In practice however, a notional cash pooling arrangement will frequently involve the grant of cross-guarantees and security by the participants to the bank, in order to maximize the available overdraft facility. To this extent, many of the risks outlined in this article could be relevant, even if the cash pooling arrangement is predominantly notional in nature. The specific structure of individual cash pooling arrangements can vary. For example, transfers to the master account may be undertaken by each participating group member individually or may instead be undertaken automatically by the bank on the basis of a power of attorney given by the relevant group company. In addition to the facility agreement with the respective bank, each participating group company will usually enter into â€Å"cash pooling agreementâ€Å". These agreements must be carefully structured in order to minimize the risks of civil or criminal liability of the participating group companies and their officers. Tax issues must also be carefully considered when structuring cash pooling agreements. Types of cash pooling Banks generally offer the following types of cash pooling: ?zero-balancing cash pooling, ?notional cash pooling, ?multicurrency cash pooling, ?Cross-border cash pooling. ?Zero -balancing cash pooling : Real cash pooling is based on a transfer from bank accounts to a master account, with balances on all bank accounts except the master account being zero at the end of the working day. It means this money physically ‘moves’ from the junior accounts to the master account. Real cash pooling requires companies to keep careful records of cash transfers, interest received and paid, and records of investments. Structure of a â€Å"Zero-Balancing-Pool† ?National pooling: Requires a company’s subsidiaries to use branches of the same bank, usually in the same country; although with the adoption of the euro, single-currency cross-border pooling has become rather common in Europe. All the excess and deficit balances in the company’s subsidiary accounts are summed each day to calculate the net interest earned or due. Funds are not actually transferred; rather, they are simply totalled for the purpose of calculating interest. Banks usually require credit facilities to support any deficit balances in the pool. National pooling generally requires extensive cross-guarantees among subsidiaries which many companies find very difficult to implement. Some countries disallow national pooling . among them are the United States, Germany, Mexico, Japan and Brazil. In countries where national pooling is not allowed, the zero balance pooling method must be used. Structure of â€Å" National pooling† ?Multicurrency cash pooling: Bank account balances in different foreign currencies are swapped to one agreed currency, which is the base for the interest rate calculations. ?Cross-border cash pooling Cross-border cash pooling helps corporations avoid the bureaucracy intrinsic to transferring cash across countries and different clearing systems, as well as different legal entities and the headache associated with the additional inter-company loan administration. While there is a selection of solutions in the marketplace, most of these operate on an interest enhancement basis where corporations are rewarded for servicing their liquidity through their chosen bank, but the bank is unable to achieve a balance sheet offset due to the complexity of multiple jurisdictional and regulatory barriers. Czech banks now offer cross-border pooling, both notional and real, for accounts in the domestic Czech koruna, euro, US dollar, Central European currencies (such as in the Slovak koruna, Hungarian forint and Polish zloty) and pound. These principles are used both in the Czech Republic and in the rest of Europe, and are therefore similar; any differences are the result of the legal requirements of each country. As mentioned above, the Czech Commercial Code does not recognise anything like ‘concern’ or a product like cash pooling. It is necessary to fulfil several conditions to prevent problems concerning taxation and reporting to minority shareholders. It is practically impossible to implement a cash pooling agreement between companies without a majority share. It is normal practice that a cash pooling system has to be agreed by a general meeting of the company and there is a strict requirement for signed control agreements. Sometimes, it is necessary to change the company articles of incorporation. †¢Reasons of Cash pooling : Reduction of financing costs on group level, -Improvement of investment-deposits by using economies of scale, -Simplification of liquidity-management on domestic level, -Reduction of expenses for financial intermediaries through centralization, -Improvement of planning cash flows through coordination of financial cycles, -Optimization of your financial image by decreasing external financing and better use of internal financial potentials, -Break-Even at about EUR 200'000 permanent liabilities on the accounts. Cash management in the Middle East: As in the rest of the world, cash management in the Middle East is benefiting from automation. How is this affecting different sizes of corporate, and what does the future hold in this area? The Middle East region, which includes countries like UAE, Oman and Qatar, has kept pace with the growth in such business ambitions and cash management is also not to be left out of this race to riches, as businesses continually explore opportunities to make more money, more profits and reduce costs. The excellent growth climate in countries like UAE, fuelled by ambitions and visions of the rulers and the business community, has resulted in opportunities, growth of infrastructure, access to international and other funds through opening up and freehold real estates, trading environments, the presence of more ‘free zones', creating a healthy and open competition for the survival and growth of the fittest, etc Multi-national corporate Middle East, especially the UAE, has recently seen an influx of many multi-national companies (MNCs) setting up their regional offices, treasury offices, marketing offices, etc. n UAE and managing the global operations. To attract such MNCs into the region, financial and general free zones plus offshore financial centers have sprung up everywhere with the intentions of inviting the best of MNCs to come and have their shops opened in these countries. The absence of tax regimes has added to the attraction in these markets. These companies typically need 24 hour Internet access, sweeping and pooling of funds and balances across banks and branches, competitive FX and deposit rates, competitive temporary overnight overdraft interest rates and credit interest on overnight floats. The ideal location of Gulf Cooperation Council (GCC) countries in the global map, the growth of communication, infrastructure, Internet, etc. have led to the explosive growth of such companies in the region Local corporate GCC is predominantly dominated by a number of local corporate or companies or family owned businesses, which are typically owned by large local/national families of businessmen. Most of these families have very successful and historic track records and have been associates/local representatives/agents for most of multinational brands from all over the world. The local regulations for a sponsor from a national has been a great aid in ensuring that the multinationals tie up with these local corporate for mutual success of business lines. While the MNC does the production, transport, marketing support, service association, etc. , the Local Corporate typically takes the local marketing and sales realization risk, like any MNC agency. This combination of MNCs and local corporate has worked very well historically in the GCC with the result that there is a successful association of MNC brands and families in the GCC. In many of these countries, the lack of restrictions such as taxes, financial regulations to publish books of accounts and audit, etc. have made the operations of such corporate mostly family driven. Recently, and especially in the last four to five years, GCC business families have started expanding into other countries in the region and also into countries in East and North Africa and other parts of the world, where investments in assets and business yields good and long-term returns for the business houses. In other words, the local corporate have been the opposite of the MNCs coming and operating into the GCC, and typically such local corporate are slowly growing and reaching the sizes of MNCs, albeit the growth into other competitive countries like Singapore, UK, other parts of Europe and the US have been very limited or generally non-existent. Mid-sized trading companies GCC has been historically characterized by a host of mid-sized trading companies, thanks to the general economic growth, healthy competition, absence of taxes and rules regime and a general absence of governmental red tape. Today, people of most GCC nationalities could come and start a business in any of the Free Zones in their own name, or if they choose to partner a national, they can start the business anywhere in these countries, with very limited capital and resources. The laws and business conditions have been very conducive for the mushrooming growth of such mid-sized companies, which have thrived, in the general economic upswing in the Middle East. While it is extremely difficult to list out the number of these companies, it is generally felt among banking community that the number of mid-sized corporate or companies (along with the small and medium enterprises (SMEs)) might currently be in the region of 15,000 numbers in UAE alone. This brings an exciting opportunity for smart entrepreneurs who thrive on such opportunities as also for smart bankers who have built a portfolio of such assets and relationships. On the cash management front, such small companies do not have many demands except that they require immediate and urgent funds clearance, remittances for payments, overnight float interest, good interest rates for deposits, etc. Many of them are also computer or Internet savvy and would be happy to use such online services to transact with their banks. Small and medium-sized enterprises SMEs have been the sleeping giants in the GCC business world, but they have now woken up to be a mid-sized monster. While banks are repeatedly facing the ever-decreasing margins (be it in interest rates, commissions, charges or any form of income to the bank) in the MNC and large corporate segments, it is the SME that has come as the boon for the dwindling revenues of banks. SMEs have been the ideal examples for the usual risk philosophy of ‘higher the risk, higher the return'. SME segment today offers the highest interest rates and margins in terms of lending – sometimes as high as 600 to 800 basis points over LIBOR/DIBOR, not to mention the amount of charges and commission. The risks of such SMEs have been mastered by many banks to offer an excellent basket of spread-out lending while keeping an eye on high margins. These SMEs will be the lifeline of banks in the next six to 10 years, and I personally believe that among the corporate income of banks, SMEs will represent the largest amount of this income. They could represent 70-80% in four to five years from now. This is an educated guess on what may happen, based on what is happening today. †¢Economic overview: There has always been a strong correlation between crude oil prices and the state of the Middle Eastern economies. With oil receipts accounting for 90% of government revenues in several Gulf countries and public projects dominating the markets, economic growth is largely dependent on the local government's expansionary policies. In view of the oil industry's cyclical nature, governments have become cautious in planning their annual budgets. An IMF study revealed that the Middle East countries, which were the beneficiaries of windfall oil export revenues in 2000-01, are using these gains prudently so as to be well equipped to deal with any sudden fall in oil prices over next few years. In addition, the governments have recognised the importance of economic diversification, and are now encouraging economic activity in sectors other than oil. Much of this effort has gone into developing manufacturing, trading, and tourism. Figure 1: Regional Macroeconomic Data and Forecasts †¢Financial Environment: The Gulf countries offer some of the most liberal financial environments, with fully convertible currencies, stable exchange rates, minimal exchange controls, and nil-to-low tax regimes. The relative political stability and increased economic cooperation between regional countries are some of the positive developments that attract big players to look at the Middle East as a viable investment alternative. Many of the Middle East countries that carefully protected themselves against the threat of foreign investors for so long are now inviting foreign capital to diversify their economies. Even the highly conservative states, such as Kuwait and Saudi Arabia, are gradually extending investment and ownership rights to foreign nationals. Free-trade zones, which were pioneered by the UAE and are now a common feature of all Gulf countries, have been instrumental in providing sole ownership and control to foreign investors. Apart from simplified registration and licensing procedures, free-trade zones offer tax holidays and world-class infrastructure facilities; thus, they are attracting new investors. †¢Banking System: The banking activities in the Middle East are largely domestic. The financial sector is engaged in a whole range of activities, from traditional public sector-dominated banking to state-of-the-art project finance and investment banking. Some banks are starting to obtain ratings from international agencies to pave the way for a more regional role. The governments have also been attempting to strengthen the banking sector by recapitalizing the domestic banks and ensuring that international capital requirements are met. There is a move towards encouraging smaller banks to merge and to develop domestic capital markets. Overall, there are many ongoing reforms designed to develop a sound banking system. The banking system in the Middle East is relatively flexible, and allows the opening and operation of a wide variety of accounts. However, Oman, Qatar, and Saudi Arabia do place some restrictions. Details of possible account structures are given in Figure 2 below. †¢Clearing System: All the countries in the Middle East, except for Saudi Arabia and the UAE, have a manual clearing system. Saudi Arabia has a real-time settlement system called the Saudi Riyal Interbank Express (SARIE). The SARIE is capable of interfacing with the electronic banking platforms of clearing participants for the online settlement of transactions. In the UAE, the Central Bank has recently introduced a real-time gross settlement (RTGS) system to facilitate interbank payments. Some other regional countries are also considering introducing such systems. The settlement days for manual clearing depend on the local practices and the level of sophistication in each country. The average time to clear a local currency cheque ranges from one to three working days in major cities. Outstation cheques take anywhere from between five and 10 working days for realization. Foreign currency cheques take between five and 15 working days to clear. The lack of automated clearing and settlement systems has hampered the automation of payment services, such as high-volume and low-value payments. Banks have worked around this by accepting payment instructions electronically, and then effecting payment through cheque printing or bank-to-bank transfers. †¢Liquidity Management Products: The availability of several account types is further augmented by a liberal regulatory framework that supports the setting up of domestic and cross-border concentration and pooling structures. In Saudi Arabia, there are no explicit laws on various aspects of liquidity management set-ups. Egypt allows pooling and cash concentration between resident and non-resident accounts, and also between two different legal entities. Bahrain and the UAE also permit pooling and cash concentration among different legal entities. However, it is advisable to seek legal opinion before establishing a liquidity management structure. †¢Cash Management Overview: As the regional markets grow in sophistication, there is a corresponding need for corporate to improve their operational efficiency and cost competitiveness. Over the last year, several banks have introduced electronic banking services – both Internet and non-Internet based – to provide services ranging from simple account information to transaction automation. Despite the presence of the underlying framework, locally owned corporate have been slow to subscribe to electronic banking mainly due to fears of loss of control. Even multinational corporations (MNCs) have been unable to implement an efficient and integrated cash management system due to low volumes and a lack a full array of cash management products and services with the banks. Figure 2: Cash Management for the Middle Eas †¢Current Practice by Corporate, and Trends in Cash Management: The concept of cash management is fast catching on in the region. With an increasing number of companies looking beyond their domestic frontiers to sustain growth, there is a need to optimize costs and manage risk. While MNCs have the concept filtered down from their group offices, large professionally-managed domestic companies with a well-diversified portfolio are increasingly looking at cash management as an important risk management tool. In the Middle East, companies are looking at online banking information and the automation of transaction processing by the use of an integrated banking platform, preferably interfaced with their back office system. This trend is growing as companies adopt enterprise resource planning (ERP) systems. Cash management requirements among corporate vary depending on the size and nature of operations. MNCs and large corporate look for more comprehensive cash management tools involving non-resident accounts, interest-bearing deposit accounts, cross-border cash concentration, and notional pooling. Also, those corporate with clearly defined collection and payment processes perceive accounts payable as a non-core business activity and look to outsource these services to banks. Meanwhile, the huge middle-market corporate, which are not really geared towards full automation, are limited to piecemeal use of electronic banking services. Banks offer varied cash management services and product ranges. In general, the international banks, which have a better regional network and offer more sophisticated electronic banking platforms and domestic and cross-border liquidity mechanisms compared to domestic banks, are clearly the leaders in cash management business. Domestic banks score better on in-country branch networks †¢What Does the Future Hold For Cash Management in the Middle East? Direct debits: Wherein based on a standing debit authority, utility and other bills will be directly raised by utility companies to banks who will debit the customer account and pay. †¢Bulk upload of salaries to debit cards and withdrawals through ATMs specially located in customer premises. †¢Complete debtor/invoice payments follow up on behalf of customers to ensure that invoices are collected in time. †¢Complete and automatic link up of all payments for purchases/supplies, wherein banks will automatically pay for the purchases made by customers, based on invoice details uploaded automatically. Secured payment gateways between the top 100 to 200 companies in the world, wherein a global clearing player (could be a top class global bank) will act as a central clearing bank for such companies and any funds or payments for them will be routed through the clearing bank globally. †¢Conclusion: The economic stability and the world class infrastructure offered by the Middle East makes it an attractive destination for setting up of shared service centers (SSCs). Locations such as Bahrain and Dubai have already emerged as preferred centers for setting up of regional hubs covering the Middle East and some African countries. Banks in the region are waking up to the tremendous potential of e-banking, and are investing heavily in technology. The next few years present exciting times for the business and service providers, as the new and existing players gear up to meet the challenges being offered by the New Economy On corporate cash management in the GCC, V. P. Nagarajan, executive director at Emirates Trading Agency – Ascon Group says: â€Å"Corporate cash management is an important tool of corporate finance today and, as days pass by, cash management will be the centre point around which the functions of finance will revolve. If we have a financial crystal ball and look into the future, we can visualize a corporate cash manager juggling his financial resources across the world in a computer the size of his palm. At the press of a button, he will be traveling over the notional financial super highway (which should take about a few seconds to reach the other parts of the globe and the universe) for a virtual reality decision across. Some of the easier decisions in those days will be there will no physical currencies (saves a lot of printing and paper expenses), no multiple branches of banks (all of them will be operating from internet or computer driven global centers), and still there will be the cash management sales bankers who will come and try to sell what they do not have. † Hopefully corporate cash management will see a world of change as we move forward. †¢References: 1-http://www. gtnews. com/article/6920. fm Cash Management in the Middle East Rajeev Babel, HSBC Global Payments and Cash Management 2-http://www. gtnews. com/article/4172. cfmCash Management – The Middle East PerspectiveVenkatesan Thiagarajan, Barclays 3- Essentials of treasury management second edition (association for financial professional) . 4- De Gidlow, R. , Donovan, S. (2005), Cash Management Techniques. In: The Treasurer’s Handbook 2005, Act, London 5- Heezius, D. , Polak, P. (2006), Country Guide: The Czec h Republic. In: The Treasurer’s Handbook 2006, Act, London.

Meditation Worksheet

Directions: Locate two resources on the Internet that explain meditation techniques. Copy and paste the Web address into the top of the matrix. After reviewing the Web site, provide a brief summary for each source. Below your summary, list two interesting facts you learned from each site. Try the techniques you located in your Internet search. Provide a brief description of what happened in your experience. Summary of resource:Meditation is a form of stress management that will allow our mind to experience an oasis of peace and love within our heart and mind. Meditation gave me back control over my life so that no matter what was happening externally whether it was positive or negative I could still develop control over my thoughts and thus control the emotions and feeling in my mind. NO one can control eradicate adversity in life but you can master the way you respond in regards to your thinking processes. Take control now master your mind through one of the meditation techniques and you will forever be able to be the peaceful beacon in the eye of the storm of any adversity. The basis for attaining an experience in raja yoga meditation in to understand the self and the mind. The human mind is the most creative, powerful and wonderful â€Å"instrument† we possess. Using this energy called mind we have been able to search the deepest oceans, send humans to the moon and scan the molecular fabric of the building blocks of nature. But have we found our true self? We have become the most educated and civilized society in our history, but are we civil towards each other? The soul has three main faculties; the mind or consciousness, the intellect and the subconscious. by the Brahma Kumaris Raja Yoga meditation organization. Two interesting Facts: So what I have read and learned of meditation is it is a way to lift up all bad energy from one’s body and it is a way to lower ones stress level to a normal level. It is a way to make one’s mind a peaceful place and in hopes of treating others like they are human too. Not only that, but most meditations help heal the body as well. Meditation allows one’s mind to open up to a peaceful place and it allows the stress to flow right out and it does have the power to heal the mind and soul. This in turns makes you feel loving and peaceful to other around you. That is what I got out of reading the facts I found. So my understanding of this particular meditation is more focused on ones three main faculties the mind or consciousness, the intellect and the subconscious. This meditation helps the mind and the other one is more for your body and mind. What intrigues me the most about this Raja meditation is that it is ran by women. Did you know that Raja meditation is what we have discussed in our class? It talks about the brain in how it is the power of our bodies. It also talks about the conscious mind and they talk about how feelings and emotions form in accordance with the montage of thoughts flowing in the mind. Therefore our state of mind at any given moment is determined by the thoughts in our consciousness, and also with the feelings that we associate with those thoughts. What happened after you tried each technique?Well, I felt like a weight had been lifted off of my mind and body. I am able to think more clearly and see everything around me as an equal. I tried this after my daughter spit grape juice all over my floor and I found myself not being so angry about it, but now I look at it as that she is a one year old who does not know any better and I am not as mad as I was at the beginning. I like the Raja meditation because it deals with our minds. When I tried this technique I found myself in a nicer state of mind. I was able to think clearly and I was able to appreciate life a little more than I did before. I was able to focus better on my homework while drowning out the extra noise around me. With both techniques I was more pleasant to be around and I was less moody. 1.Do you think meditation leads to heightened sensation and perception? Explain why or why not. Oh yes I do think it does lead to heightened sensations because when you allow your mind to open up to a different place you can actually feel it. Say you do the first meditation that I have tried. It takes your mind to any place you want to go. So when you get there you can feel the warm breeze on your face and smell the ocean air. You are able to hear the waves crashing on the rocks and sand and hear the gulls flying around in the sky. You can actually see the blue skies and the few white puffy clouds. It is amazing where one’s mind can take you. 2.Have you considered integrating meditation into your own lifestyle? If so, list one strategy for fitting meditation into your schedule. If not, explain why. Yes I have once brought meditation in my life when I was in high school. I think I need to bring it back to my life now because it has been so stressful and depressing. I plan to put in when I get up and when I go to bed. If for some reason I need it during the day I will find a quiet place to meditate for 15 minutes then I will go back to what I was doing with an open mind. There really is no reason why I cannot put a little me time in the day. I think everyone should be able to at least do some meditation in their day. Who knows maybe it might make the world a better place if they meditate.

The DSM-IV

The DSM-IV is an important tool for clinicians. It provides a standard for diagnoses to be standardized across psychology; however, the DSM-IV is not as precise for diagnosing personality disorders as some psychologists would like.Give an example of each of the following problems identified in your readings and explain how these problems could negatively affect a diagnosis.1. Some criteria used for reaching a diagnosis cannot be observed directly.Particular patient study has to take place in most circumstances so that the clinicians can increase info about the patient’s indicators that may not be instantly noticeable in the clinical situation. If this exterior particular info is not collected by the clinician a misdiagnosis may be completed. Particular facts may contain info about the patient’s character, manners or a patient’s responses to certain circumstances, indicators that only show in a particular environment and info that cannot be gathered straight from the patient due their incapability or unwillingness to communicate with the clinician openly. An instance would be a patient who presents with avoidant character disorder doubts might be identified as having social fear, when they really are feeling a different illness. Misdiagnosis may have serious concerns if suitable management, treatments or medicines are used.2. Personality disorders can be similar to each other.There are numerous symptoms that overlay between different illnesses in DSM group listings. The clinician’s individual explanations may lead to misdiagnosis amongst one of these two illnesses if the clinician trusts only on info collected in the clinical situation. For example obsessive-compulsive disorder, an anxiety disorder and obsessive compulsive disorder, a personality disorder has numerous indications in common. In this circumstance, a clinician could grasp a deceptive analysis in this circumstance. The misdiagnosis would chief to improper management modal ities, inappropriate medicine and may bring about a deterioration of the patient’s disorder.3. People with different personalities can be given the same diagnosisThe DSM criteria can be understood as personality disorders rather than a change in personality styles. For example, a person who shows a personality that is both detailed and thorough may be identified as obsessive-compulsive. A person who is firm and self-assured may be diagnosed as a narcissist.4. Do you think that personality disorders are true mental illnesses? Why or why not?Yes I do believe that it is a true mental illness. Unless the person is just faking it. I don’t see how someone can just have a personality disorder without something actually being wrong with them. Some kind of trauma or chemical imbalance had to or has to be happening in order for a person to experience this disorder.

Islamis Compare and contrast paper Essay Example | Topics and Well Written Essays - 1000 words

Islamis Compare and contrast paper - Essay Example The usak type of carpet was found to have historical sources in Bukhara area in west Turkistan. Another area of origin was in Kuhnel found in the same region. It is believed that carpet weaving began in the 3rd and 6th century BC. The carpets had elaborate designs and there was great attention to detail as seen from the intricate design found on the carpets. The weaving technique employed is known as the "Turkish knot" where the knotting technique was used instead of the traditional woven fabric. The main materials used to weave the carpets are cotton and wool. (McCarthy 146) The weaving techniques were greatly admired and were exported to various countries such as Egypt and Spain. The carpets were also featured in the paintings of artists in Europe where they had been exported. These carpets had detailed kufik designs and also animal designs such as the dragon in battle with the phoenix, which is one of the bold and popular designs found on the carpets. These designs were used to frame the carpet. They also had intertwining flowers designs and featured in the 15th and 16th century. The carpet designs consisted of a rumi-palmatte background with pattern of diamonds and octagons giving a dramatic and beautiful finish to the carpet. Contours, which were submerged, and alternating in diagonal, were also incorporated. The carpets also had diamonds, octagons and crucci incorp... (Brown 456) The usak type of carpets also had stars and medallions as part of their elaborate decorations. The medallion usaks were decorated using designs from books and book covers. The star usak had eight pointed stars in the design with medallion shaped like diamonds alternating in the design. The carpets had different colors incorporated into their designs; the dominant shape was a rectangular shape. A description of a typical design of a usak carpet has a field which is dark blue and has red octagonal or lozenge shaped medallions surrounded by a strip of yellow and blue; the entire pattern is enclosed by large squares. At the corner of the there are quarter lozenges which interact at the corners and are red. The wide border with kufic designs has symmetrically arranged squares and is light blue in color on a dark blue background with a meandering shape. The narrow borders have floral motifs which are purple with a crimson background and include schematic yellow leaves on each side arranged in rows pointing in an alternating pattern upwards and downwards. The field is bordered by a pattern of broken's' which is yellow on a light brown background. The colors used on the carpets were made from vegetable dyes. The colors were significant as they were used top describe various aspects of the Islam religion. The colors were seven in total with the number seven considered sacred in Islam. Each color had a specific meaning yellow is associated with the faith of man, dark blue with beneficience,green with tranquility, light blue with trust, red with gnosis and blue with ecstatic bewilderment. The hereke carpet had a design described as naturalistic designs came about in the 16th and 17th century when the

Corporate Strategy on Corporate Social Responsibility Article

Corporate Strategy on Corporate Social Responsibility - Article Example A survey conducted by KPMG demonstrates that almost a third of the businesses enterprises in the United Kingdom have reduced their expenses towards corporate social responsibility initiatives. In this period of financial squeeze business enterprises are revisiting their strategies towards corporate social responsibilities from the perspective of the strategies that they need to put in place to make the business sustainable. Business enterprises believe that sustainable business is the reason for the existence of the business enterprise and therefore there is the shift in focus towards corporate social responsibility strategies being tailored to suit the needs of the sustainable business. In other words, corporate strategy on corporate social responsibility has changed to viewing corporate social responsibility as less of a moral compass, diluting its implications towards taking the business forward in the reality of difficult financial circumstances. This change in corporate strategy with regards to corporate social responsibility is despite the several examples of big business enterprises going forward to remain more than competitive in their spheres of business activity through showing due diligence to their responsibility to society, through the corporate responsibility strategies. The only way to shift this negative trend in business enterprise thinking on corporate social responsibility is for stronger government regulations and framework that are coercive towards the real intents of corporate social responsibility. Failure to achieve this will diminish the intent of corporate social responsibility by business enterprises (Evans, 2010).

Assessment Assignment Example | Topics and Well Written Essays - 2000 words

Assessment - Assignment Example From my review, it is evident that Mr. G’s condition with arthritis is advancing to a more chronic stage as he reports most of his activities around the joints having rapidly reduced. The subjective data is important in revealing the experiences of the patient from a firsthand account. On the other hand, objective data is important in determining the clinical status of the patient through examination and tests. During the collection of information, confidentiality and information safety is upheld. Upon assuring the patient that their information may be kept private, they can disclose some of the private information related to their condition. In addition, I do not engage in any further research concerning the patient without their consent in order to limit any chances of intrusion into their private information. Some of the patient assessment tools that bare within nurses, which are applied in assessing morbidity of the patients. These tools include the decision-making tools, which provide guidelines on the main approach to determining the morbidity of the patients including ruling out of some of the cases in relation to both the subjective and objective data of the patient. Nurses also carry within them education tools that allow them to consider the best technology for assessing patients at each level. Communication tools are also important in creating a rapport with the patient and thus establishing a proper assessment of the morbidity levels. Inspection involves application of vision, hearing, and smell to assess abnormal deviations and conditions within the body of a patient. An example of inspection is the observation for yellow eyes in an individual with jaundice. Palpation involves touching of the patient’s area of body under examination with varying parts of one’s hands, while employing different degrees of pressure. This can be employed when checking for cancerous lumps in the breast. In addition, Percussion requires one to tap their

Correctional Education Essay Example | Topics and Well Written Essays - 3000 words

Correctional Education - Essay Example This assumes that employment is a major contributing factor to criminal activity and recidivism, on the one hand, and that there is a direct correlation between education and employment, on the other. Both theory and empirical studies have affirmed the imperatives of embracing correctional education as a strategy for the reduction of recidivism. Through a critical analysis of both theory, primarily focusing on the works of Chlup, Shobe and Spry, this section of the research will examine the following: how beneficial it is for correctional educators and others (counselors, correctional officers, other prison officials, etc.) to work together to provide a viable learning experience for institutionalized learners, Criminologists and politicians have debated the effectiveness of correctional rehabilitation programs since the mid-1970s when criminal justice scholars and policy makers throughout the United States embraced the conventional wisdom that 'nothing works' (Lipton, Martinson and Wilks, 1975). Programs based around punishment and surveillance grew. They are being embraced even stronger today despite the fact that Martinson later admitted that he was wrong (1979). An ample amount of research exists that suggests that there are successful programs available to reduce future criminality of not only offenders but also of potential offenders. These studies, amongst which we may cite the works of Chlup, Shobe and Spry, argue that prison education programs are representative of the "normalizing" prison programs whose intent is to increase prison safety and to decrease recidivism. The efficacy of these programs, as Chlup (2004; 2006) contends, has been affirmed and re-affirmed through the long history of education in female penitentiaries, versus the male ones, and the significantly lower rates of female versus male recidivism. Education contributes to the reduction of recidivism and, indeed, is correctional in the real sense of the word because, as may be inferred from all of Shobe (2003), Spry (2003) and Chlup's (2004; 2006) studies, it does not simply provide incarcerated adults with the tools requisite for a crime-less life following release but it teaches them what it means to be a member of society and that respect for society is an expression of self-respect and a determinant of the respect which one will evoke from others. Education within the prison context, in other words, is not just about providing the incarcerated with the skills necessary for later employment but is about social rehabilitation and healthy social development. Penitentiaries do not facilitate social rehabilitation. Sykes (1956) highlighted this last more than five decades ago through his identification and

Case analysis Essay Example | Topics and Well Written Essays - 500 words

Case analysis - Essay Example This tool permits a systematic and disciplined evaluation of internal and external factors. Equally appropriate for the present case is the PESTEL tool using which, one can analyze the political, economical, social, technological, environmental and legal angles, in order to test strategy options. PESTEL factors substantially deal with the external situation within which a company has to operate. De Beers’ strengths lie in its knowledge of the industry in all its facets – from mining to retail marketing of jewels – and the controlling interests it had created through subsidiaries, cross holdings and trading practices. However, this very breadth of monopolistic operations has drawn adverse public attention. Discovery and development Political situation in Africa where De Beers has its major mining interests has been undergoing significant change since dismantling of apartheid. Socio-economic factors like poor pay and working conditions, child labor and inadequate welfare measures are issues of concern for public. While it is in the forefront of exploiting technology in operations, degradation of natural environment, particularly in opencast mining operations, puts additional responsibility on the company. Anti-trust laws and ban on child labor practices add to its cup of PESTEL woes. De Beers are in the company of other global companies like Microsoft, MacDonald and Wal-Mart in terms of sweep of operations and breadth of controversies. Microsoft is accused of suffocating competition, MacDonald of unsustainable use of packing materials and Wal-Mart of exploiting cheap labor in China and other Asian countries in its bid to offer lowest cost products. Leveraging its knowledge and technology, the company has to enhance efficiency of operations, both vertically and horizontally. Acquiring rights for mines in new areas

Film Analysis - The Pianist Essay Example | Topics and Well Written Essays - 1250 words

Film Analysis - The Pianist - Essay Example However, just before he is about to board, one of the Jewish guards pulls him out of line and inadvertently saves Szpilman’s life. Over the next few years, Szpilman goes from place to place while trying to avoid the German troops. He manages this successfully, although there are a few close calls. In one apartment where he was staying, Szpilman tipped over some plates, creating a loud bang. Immediately a neighbor was banging on the door and asking who was there. Once Szpilman opened the door, the woman asked for identification. We he could produce none, the woman started shouting that he was a Jew and that he needed to be caught. Szpilman managed to run down the stairs and get away as fast as possible. A little while later, a key turning point in the film began. The Polish Uprising began in August of 1944 and resulted in the last remaining Jews being executed. Szpilman is almost killed throughout this battle, but manages to stay alive. Once the Germans are mostly forced to lea ve the city, Szpilman is one of the few to still be living in the war-ruined city of Warsaw. Barely managing to stay alive, Szpilman attempts to find whatever food he can. As he is trying to open a can of pickles, a German captain, Wilm Hosenfeld, discovers Szpilman all alone. After a few short questions, Captain Hosenfeld asks Szpilman if what he does for a living. Szpilman responds that he was a pianist. To this, Captain Hosenfeld simply said, â€Å"A pianist. Come. Play.† Szpilman decides to play â€Å"Ballade in G-Minor, Op. 23† by Chopin. At the sound of this, Captain Hosenfeld felt touched enough to spare Szpilman’s life. This scene is one of the most impacting in the movie because it shows that even though two people may be at war, they can still see the goodness in each other. The filmmaker, Roman Polanski, is trying to show the Holocaust through the eyes of one man’s true story. Quite often Holocaust movies focus on the Jewish race as a whole, wh ich is fine, but it maybe not always the best way to represent the Holocaust. In looking at it from one person’s point of view, the audience is able to feel the emotions of the character and how stressful that time would have been. In the piano scene with the German captain, Polanski is trying to show that not all Germans are as evil as many people think. The stereotypical German of that day, and to some extent of the modern day, is one who is always yelling and putting other people down because of their race. This German Captain Hosenfeld gives the audience a side of a German war character that is, for some, not normal. In many Hollywood movies, Germans are always portrayed to be the bad guys. This is because, generally, many Americans of Jewish descent wield great power in high places and can thus get their views across easily. When Captain Hosenfeld asks Szpilman to play something on the piano, he is giving the Jew a chance to display his talents. Many people would have ex pected Szpilman to be shot instantly simply for the fact that he was Jewish, yet Captain Hosenfeld saw something in Szpilman that perhaps many others could never see. Once he began listening to the piano, Captain Hosenfeld was so captured by what he was hearing that he felt mercy for Szpilman and his situation. It could be that hearing the piano triggered something in Captain Hosenfeld’s memory. Maybe he had a happy memory of the piano as a child. The point is that Polanski is showing how

A fiction short story Essay Example | Topics and Well Written Essays - 1500 words

A fiction short story - Essay Example At 19, Gregg was 2 months the senior of Cynthia. Having just spent her birthday with her boyfriend of 6 months, Cynthia longed for the day in which they would not have to part and could continue to spend each and every moment together in the bliss she was certain must await the couple. Although neither of the two were especially well versed in life or the complexities which it presented, they felt the zeal and courage that is oftentimes so indicative of individuals their age. The past few days had been spent as it were – magically. Gregg had prepared, organized, and facilitated a weekend away for the couple that involved camping out in a state park within the foothills of the Carolinas. Even though the scenery was of seemingly little value to the star crossed pair, they spent the time they had hiking the footpaths, enjoying each other’s company around the campfire, and generally soaking up the sylvan landscape. As such, the time passed all too quickly and the pair found itself on the way back home to the realities that had driven them to leave in the first place. Along the bumpy of ill-repaired state road that led down from the mountain side, Cynthia let out an audible sigh. Turning to her in between keeping a careful eye on the road, Gregg said, â€Å"Yes babe – what is it?† Instead of turning to look into his eyes, Cynthia stared outwards onto the valleys, and silver lined rivers that glistened in the warm glow of the setting sun. Eventually after what seemed to Gregg like far too long a time for a positive answer to the question he asked, Cynthia said, â€Å"I just – don’t know how much longer we will be able to do this†. Visibly dismayed by such a response, Gregg continued leading his old and beaten down SUV around the narrow twists and turns that led down the mountain. After what seemed to Cynthia as a jarringly short amount of time, Gregg responded by asking â€Å"What do you mean†? This seemed as un necessarily annoying to Cynthia since it was obvious to her that Gregg knew full and well what she meant by such a loaded statement. However, rather than responding in a quick or offensive manner, Cynthia took another deep breath, remembering the perfection that the pair had experienced in the hours before, she thought better of such a snarky response. Instead, she reached for his hand in the empty seat that separated them at the moment. This time, turning from the window, she looked lovingly towards him and said – â€Å"Gregg, you know what I mean. I would love to continue this forever; but you must realize that if we are to do it, we cannot continue to live apart and will need to risk it all to be together†. Without giving her much of a chance to take a breath or to add anything additional to this thought, Gregg blurted out â€Å"But we will – I told you I just have to get a better job so that we will have a way to† She interrupted before he could finis h. â€Å"When will that be? You can’t imagine how hard it is for me to continue to survive the pain and criticism that we are both getting from both sides of our friends and family.† Visibly shaken by her response, Gregg decided that the best way to formulate any further response would be to thoughtfully consider her needs as well as their own prior to answering. Along this line of thought the two passed in silence as the miles passed by beneath their tires. Finally, and almost imperceptibly, Gregg looked to her and said, â€Å"I’m so sorry – I never intended it to be like with us – ya know?† â€Å"Of course I do†

Coca-Cola Company Financial Results Analysis Essay Example for Free

Coca-Cola Company Financial Results Analysis Essay This paper will attempt to discuss the North American market for The Coca-Cola Company in the impact to volume growth or declines for the period, discuss the drivers of profitability during the quarter at The Coca-Cola Company and the likely long-term impact of these drives on profits, discuss the EPS results for the quarter in comparison to historic results and long-term growth targets, and discuss the emerging markets for The Coca-Cola Company and the likely future impact on earnings per share. Coca-Cola Company Financial Results Analysis Discuss the North American market for The Coca-Cola Company in the impact to volume growth or declines for the period The North American market for The Coca-Cola Company is growing positively. Increasing mobility of the company and continuing a positive image for emerging new middle class clients is fueling Coca-Cola into claiming the title of number one beverage producer in North America. Providing that outside factors do not put a slump on the economy, strategic focus of building a strong brand, creating a positive value for the products, and keeping with sound investment practices will ensure the continuing growth of The Coca-Cola Company. For the first quarter of 2012, the North American market for The Coca-Cola Company impact on volume was positive. First quarter reported that the North America Group’s volume grew 2% in the quarter. (Muhtar Kent, 2012) The net revenues increased by 5% with â€Å"as reported† volume growth of 1%. (Muhtar Kent, 2012) The volume growth reflected the effect of having one less day for the quarter in the current year. There was also a positive price/ mix of 3% and a 1% benefit due to the structural change in relation to the acquisition of Greayt Plains Coca-Cola Bottling Company. (Muhtar Kent, 2012) Sparkling beverage volume, drinks with carbonation, grew by 1% for the quarter and still beverage volume grew by 6%. (Muhtar Kent, 2012) There was a reported decline in operating income in the first quarter. (Muhtar Kent, 2012) Due to the cycling of lower commodity costs in prior periods as well as having one less day for sales in the current year quarter, comparable currency nuetral operating income declined 9% in the quarter. (Muhtar Kent, 2012) This decline may be linked to current year timing in comparison to the prior year, which was comtemplated in The Coca-Cola Company’s internal planning process. (Muhtar Kent, 2012) Discuss the drivers of profitability during the quarter at The Coca-Cola Company and the likely long-term impact of these drives on profits. The drivers for profitability came from strong brand programming, positive pricing of products and overall structure change. Smart investing is also another driver of profitability. The advertisement seen at events and on television programming has helped push The Coca-Cola Company’s products into the view of the consumers. The planning processes have positioned The Coca-Cola Company into staying conservative with its investments and watch the market fluctuations as to creating long term investment growth possibilities. (Muhtar Kent, 2012) Things on the radar for The Coca-Cola Company include watching the employment rate in the countries where they are located and the economic environment globally, in relation to if the markets are improving or declining. (Muhtar Kent, 2012) Keeping brands and investments healthy and positive are the main drivers that will impact the long term profitability of this company. Discuss the Earnings per Share results for the quarter in comparison to historic results and long-term growth targets. The earnings per share reported for the first quarter was $0.89. (Muhtar Kent, 2012) In comparison to April 30, 2011, the diluted net income per share was up by 9%, up from $0.82. (Muhtar Kent, 2012) The Coca-Cola Company launched a new program that was to starting the first quarter of 2012 and ending in 2015 called the â€Å"Productivity and Reinvestment program†. (The Coca-Cola Company Reports Full-Year and Fourth Quarter 2011 Results, 2012) This program ihas been set to provide an incremental yearly savings of $550 to $650 million. (The Coca-Cola Company Reports Full-Year and Fourth Quarter 2011 Results, 2012) This goal is fueled by the more than $500 million annualied savings from the previous productivity program launched in 2009 and ending in 2011. (The Coca-Cola Company Reports Full-Year and Fourth Quarter 2011 Results, 2012) The Company’s 2020 goal of designing and implementing the most effective and efficient business system is well on its way towards becoming a reality. Discuss the emerging markets for The Coca-Cola Company and the likely future impact on earnings per share Volume growth for newer markets in China, Japan, and Thailand are on the forefront of The Coca-Cola Company’s main list of places to increase their product presence and strengthen their brand. Having a good price mix of investments and watching the economic status of these countries will help the Company to make sound investment strategies and increase their earnings per share in these regions. China will be an important player in the growth of business for The Coca-Cola Company. This is one of the fastest and largest markets to gain control of and strong marketing practices, along with bringing new jobs to this powerhouse economy will only increase the likelyhood of achieving a positive earnings per share return. In Japan, expanding the current market of items like coffee, sparkling beverages, and teas would help to increase sales in this country. Keeping the brand present as this country tries to recover from a natural disaster in 2011 will help to ease The Coca-Cola Company’s presence back into the line of things for the consumers in this market. Working closely with bottling groups and keeping good ties are helping to spur coke in a positive direction as Japan attempts to recover from the prior year’s decline due to natural disasters. The Coca-Cola Company’s outlook remains positive as it attempts to keep moving forward in the market of beverages. The Company’s long term goals of increasing its efficiency in branding, increasing its productivity, creating new jobs globally, and working on restructuring the company is helping to keep the Company as a top contender in the beverages category and will help maximize its efforts to increase profits for itself and the shareholders.

Instructional Design Essay Example for Free

Instructional Design Essay Task analysis is often considered the most critical component of instructional design. Do you agree with this statement? Why or why not? Task analysis is a critical component in the instructional design process because it provides important information about the content and/or tasks that will form the basis for the instruction being developed. Careful consideration must be taken to ensure that there is a clear understanding of what learners are to know or are able to accomplish by participating in instruction. Coming to this understanding requires the identification of the type of content that will make up the instruction and in what sequence this content should be provided (Brown Green, 2005). I must agree that a task analysis is very critical in the instructional design process. It serves as a guide for teachers and learner of which to lead each to the end product-successful implementation and application. Support your response with examples. The mathematics teacher knows that she needs to conduct a task analysis to determine the steps her students need to take in order to master the skills taught. With following the procedural analysis approach, she analyzed the task of adding and subtracting fractions with unlike denominators by identifying the various steps required to successfully complete the task. In conducting the procedural analysis, the teacher went through the each step sequentially. Once they had the steps listed, the student performed the task through practice and eventually became more comfortable with the skill. The process helped the teacher identify if there were any missing steps. The result of the procedural analysis was a flowchart that identified the different sub steps that needed to take place in order for the students master the skill when different scenarios occur, such as regrouping when subtracting fractions. The flowchart was compared to the implementation of the skill the previous year. The teacher determined that the previous implementation left out important steps and that new implementation proved that needed to be developed.

Le Corbusiers Villa Savoye: Five Points of New Architecture

Le Corbusiers Villa Savoye: Five Points of New Architecture During the 1920s, Le Corbusier was developing his Five Points of New Architecture. The domestic building I am focusing on is Villa Savoye which exemplifies these five points. http://upload.wikimedia.org/wikipedia/en/3/3c/VillaSavoye.jpg He believed that these architectural rules should be applied to the design of all domestic buildings. I will relate the architectural innovations of Le Corbusiers Villa Savoye to the ideas of De Stijl Bauhaus. Le Corbusier was a Swiss Architect and a member of the French Avante Garde movement who worked mainly in France. His work from the 1920s and 30s established a language of architecture that has been copied by architects ever since. In his work he explored new industrial materials such as concrete, steel and glass. He was influenced by Auguste Perrets development as well as architectural use of reinforced concrete and worked for him between 1908 and 1909 that was where he learnt the principles of reinforced concrete construction. Other aspects of Le Corbusiers work consisted of town planning and social housing. His architecture reflected the clean cut aesthetic of the machine age which he lived in. As well as this, he was also concerned with the needs and potential of industrial society and with the harmonization of architecture with nature. His architecture in the 20s and 30s established a vocabulary of design which would be much imitated. The Villa Savoye is a private weekend home built in the 1928 (completed in 1931) for the Savoye family located on the summit of a small hill surrounded by trees just outside Paris. It is a building of complex geometry and undecorated white surfaces, which exemplifies the international style as well as Le Corbusiers ideas of purism. It is one of the most recognizable architectural presentations of the modernist movement, which began in the 1880s but came to flourish in the early 20th century. The exterior of the building is of a simple box shaped composition raised on stilts (pilotis). This is so that all of the main rooms are on the first floor allowing a roof terrace above these floors to provide views of the landscape. It is conceived almost like a 1:1 model with no front or back. Beneath the Pilotis is a curved wall allowing cars to drive right up to the building which signifies the influences from the machine age, On three sides the ground floor almost disappears, but on the entrance side, the arrival and departure of cars is celebrated in a T-shape which is an effective sign of welcome. (Benton, 1987:196). http://www.bluffton.edu/~sullivanm/france/poissy/savoye/0126.jpg He saw the fore coming importance of the car and this led to design of the free faà §ade: the structure is set back from the faà §ade which becomes simply a light membrane of insulating wall or window freely disposed according to the demands of the interior. Inside there is a masterly handling of natural light through the use of ribbon windows. Natural light played an important role in the development of the Villa, Le Corbusier deployed the four sides of the house in response to the view and the orientation of the sun. The salle faced North West occupying the whole faà §ade. The terrace faced the sun with a sheltered portion at the south east end. (Benton, 1987:195). The free plan of the building frees both walls and windows which can admit daylight into continuous bands without structural obstructions. Interior space flows into exterior: the terrace is on two levels and on one side of the faà §ade the ribbon windows are replaced by unglazed frames that look into the open terrace area. In order to move around the building, a ramp ascending from the ground floor was placed in the structure, as Le Corbusier believed that while a staircase separates one level from another, a ramp links them together. The ramp and floor planes interact with the spiral staircases and curved wall at ground level. Although the structure is rather boxy in appearance, energy and movement is suggested by the handrails and edgings which lead the visitor on. Le Corbusier called this an architectural promenade: this is a flow of space where one room leads through to another creating a sense of continuity, further facilitated through the use of the ramp. Natural light is used to draw the occupant up the ramp and onto the roof garden. This is one of Le Corbusiers five points which is created through the use of a flat reinforced concrete slab. The terrace featured a solarium; the wall of the solarium has a window cut in the middle of it which frames the outside view. Le Corbusier wanted to harmonize the building and its landscape. The idea was to unite the building and its surrounding landscape and make greenery a vital part of the architecture language. Seen from the outside it looks more like the funnel of an ocean liner. (Chami, 2007). The influences for this building are grounded in the modernist movement with Adolf Loos beliefs as foundations for the movement. In his book Ornament and Crime he explained his ideas on the use of ornamentation and the immorality that ties with it. He called for simple, pure, geometrical and unadorned design which stays true to the materials and finish of the structures built (notions of Brutalism). Le Corbusier designed the fixtures such as door handles and built in furniture. Painted interior walls added colour, as did elements like the blue tiled chaise longue that separates the main bedroom from its bathroom. Despite the formal beauty of the Villa Savoye, its flat roof construction was not well suited to the climate and leaked badly. The owners were displeased and soon abandoned it. The French Avante Garde consisted of the three architects Le Corbusier, Auguste Perret and Tony Garnier all of which contributed to the development of modernist architecture. Perret was one of the main figures of the development and architectural use of reinforced or ferro concrete, a material which transformed the language of architecture in the works of Le Corbusier as seen in the Villa Savoye. Due to its tensile strength it enabled architects to build strong structures without the need for load bearing walls, it allowed for architectural flexibility which Le Corbusier took full advantage of as seen in the free flowing faà §ade. The De Stijl and Bauhaus movements in Holland and Germany were both important for the development of the modernist style, rejecting ornaments and historical references and were in favor of clean pure light filled rectilinear architecture which included interior spaces constructed with new industrial materials, all of these aspects are featured in Le Corbusiers designs and in particular the Villa Savoye. A key example of De Stijl architecture is the Schroder house by Gerrit Rietveld. Similar to the Villa Savoye, it featured a flat concrete slab roof, a dynamic rectilinear faà §ade and a free flowing interior which was sectioned off with screens. Much like in De Stijl style paintings, its architecture is reminiscent of painted abstract environment, in which pure colour, free of all figurative associations, was merged with modern architecture to form an encompassing, total work of art. (Troy 1983:3). The Bauhaus building was designed by Walter Gropius and was the base for the Bauhaus school of Art Design. The building exemplified Gropius mastery in building with steel and glass to produce light filled functional structures: The clarity of the design idea finds expression above all in the large area of glass frontage (à ¢Ã¢â€š ¬Ã‚ ¦) The clear, practical arrangement of the windows and balconies gives the building its own special appearance. (Fiedler Feierbend, 2006:195).   Much like Le Corbusier, Gropius built with practicality and rationality in mind. His commitment to the machine age in which he was working was summed up in his belief that new times demand their own expression. However there was much deliberation on the origins of the design concept for the Bauhaus building: The accusation of formalism was also heard, and there were malicious references to a design concept virtually borrowed from Le Corbusier. (Fiedler Feierbend, 2006:198). This can best be seen through aerial photographs of the Bauhaus building where the interlinking of various functional areas can be easily seen. This particular aspect is what Le Corbusier named the Architectural Promenade, a continuity of space. The Villa Savoye is a key structure which exemplified the International Style. Its features were imitated by several architects in different styles. It is easy see the similarities in the buildings of the Bauhaus and De Stijl movements, features like a flat concrete slab roof, interlinking spaces and rectilinear faà §ade appear in all styles but are most strongly represented in the Villa Savoye. The use of white on walls is another significant aspect of the modernist style also seen in a range of different examples from this period of time. The Villa is full of rich ideas which have and will continue to be imitated in the future. It might now stand as an artifact or museum, but it will still inspire Architects worldwide and will continue to do so in the future.

Christianity versus Evolution :: essays research papers

For over a hundred years now a battle has been raging over the origin of the Universe and man. Soldiers of Science have drawn the battle lines with each side using various scientific and non - scientific theories as their weapons. Who will ultimately win the war depends on who holds the most powerful weapons. On one side we have the Evolutionists. On the other side we have the Creationists. Evolutionists believe in spontaneous generation: This is the belief that life came from non-living matter. Creationists believe that life was created by an intelligent supernatural being ( God ). Evolution: - depends on current scientific theories to show the origin of man and the universe. There is a problem with this: Science is constantly changing. Newer and different theories are always being formed concerning our origin. When one theory is found to be false, another theory is quickly postulated to cover the first error. For instance: 1 - Concentric theory - 15th century - taught that sun, planets revolved around the earth. 2 - Phlogiston theory - 17th - 18th century - taught that every substance that burns contained a mysterious ingredient called "Phlogiston". It was later shown to be oxygen. 3 - It was once an accepted scientific fact that mice came from dirty underwear. Do you dare put your trust in a belief or a theory that is that fickle? You do if you believe in evolution! The Evolutionists continue to build on shaky, ever shifting ground. Sometimes the ground that they build on is not even there. As I was sitting in my chair I knew it had no bottom there No legs, no back, but I just sat Ignoring little things like that Evolution, creation and geology (the study of the physical nature, history, development of the earth) Man has believed, for most of his existence, that the earth was only a few thousand years old. But a new theory surfaced in the 19th century called "Uniformitarianism". This is the belief that nature can be explained by natural causes. In other words, the complex structure of life that we have today slowly occurred over a long period of time. This changed the belief that instead of the earth being only a few thousand years old, it is now several billion years old (5) for that is how long it would take for the earth to develop if the theory of Uniformitarianism is true. Evolution was built merely on a supposition, but it was offered as fact; all the while Evolutionists went hunting for proof.

Hitler and the Aestheticization of Politics Essay -- propaganda, nazism

Introduction One of the reasons behind the success of the Nazi Party in taking over Germany is on its extensive use of propaganda. Adolf Hitler, known for his penchant for populism, rendered the strong impact of images, films and other materials attributed to Nazism as essential for the political success of the Nazi Party and its agenda for Germany. As an authoritarian leader, Hitler saw the importance of extracting the patronage of the Germans not through forceful means, but through convincing and motivating measures that enticed their mental faculties. To make such a vision possible, Hitler commissioned the talents of filmmaker Leni Riefenstahl – one of the most brilliant at the time, to create a movie that promoted Nazism not necessarily in a critical manner, but more on cultivating their blind adherence towards the Nazi Party. The result, Triumph of the Will, is a documentary film masterpiece that presented the magnanimity of the Nazi Party in a grandiose manner, complete with rich ae sthetics enhanced with the latest film technology at the time. While Triumph of the Will has garnered strong acclaim as a magnum opus of its period, critics have assailed it for aggrandizing Nazi politics and its presumed ability to arouse sympathy towards Nazism. Thus, the assertion made by Walter Benjamin on the â€Å"aestheticization of politics† under German fascism has stood as an important premise to clarify and consider in understanding the significance of Triumph of the Will (Benjamin 217-252; Riefenstahl). The â€Å"Aestheticization of Politics† under German Fascism Benjamin noted one of the most notable characteristics of the Nazi regime – that of the â€Å"aestheticization of politics† under German fascism. In the simplest sense, Benjamin underlined... ...m that the aesthetic techniques used in Triumph of the Will is exclusive to Nazism, as those may also apply to represent other ideologies subject to changes in the stimuli of people and breakthroughs in media technology. After all, what made Triumph of the Will distinctly Nazi in nature is the fact that it used multifaceted Nazi propaganda; the aesthetic techniques used therein – set apart from the propaganda, could also apply to other ideologies. Works Cited Benjamin, Walter. "The Work of Art in the Age of Mechanical Production." Illuminations. Ed. Harry Zohn. New York: Schocken, 1969. 217-252. Print. Spielvogel, Jackson. Hitler and Nazi Germany: A History. 6th ed. United Kingdom: Pearson, 2009. Print. Triumph of the Will. Dir. Leni Riefenstahl. Perf. Adolf Hitler, Heinrich Himmler, Victor Lutze, various Nazi leaders. Universum Film AG, 1935. DVD.

History of Accounting Essay -- Accounting Employment Bookkeeping Essay

History of Accounting The history of accounting I feel is important in the learning, understanding, and developing of my foundation for my accounting career. In this report you will learn about the development of accounting. You will learn about the people who influenced accounting the most throughout the years. You will learn how accounting came about and how it was used in the ancient times. You will learn about the invention of the double-entry bookkeeping processes. You will learn how things were done before the birth of the double-entry bookkeeping process. You will learn about Luca Pacioli and the Summa. You will also learn about modern accounting and ACAUS. In attempting to explain why double entry bookkeeping developed in fourteenth century Italy instead of ancient Greece or Rome, accounting scholar A.C. Littleton describes seven "key ingredients" which led to its creation. Those key ingredients consisting of private property, capital, commerce, credit, writing, money and arithmetic. Most of these did not exist in ancient times. This alone would not lead someone to create a complete and involved accounting system. Writing, for example, is as old as civilization itself, but arithmetic - the systematic manipulation of number symbols - was really not a tool possessed by the ancients. Fairly, the persistent use of roman numerals for financial transactions long after the introduction of Arabic numeration appears to have delayed the earlier creation of double-entry systems. However, the problems encountered by the ancients with record keeping, control and verification of financial transactions was not entirely different than our own to day. Governments had strong incentives to keep careful records of receipts and disbursements -for the most part as concerns taxes. In any society where individuals accumulated wealth, there was a desire by the rich to perform audits on the honesty and skill of slaves and employees entrusted with asset management. But the lack of the above-listed antecedent to double entry bookkeeping made the job of an ancient accountant extraordinarily difficult. In societies where nearly all were illiterate, writing materials costly, numeration difficult and money systems inconsistent, a transaction had to be extremely important to justify keeping an accounting record. Accounting in ancient Mesopotamia, Circa 350... ...also shifted the focus to revenues and expenses . At the turn of the century, there were at least four types of funds statements in use - those that summarized changes in cash, in current assets, in working capital and overall financial activities. Accountant H.A. Finney led the movement for use of a funds statement, which focused on liquidity by tracking the sources of changes in working capital. He used a worksheet approach to highlight meaningful balance sheet changes by aggregating most of the fluctuations, which affect working capital and offered a standardized method for calculating them. In the 1940s, the accounting profession increasingly used the funds statement to measure the actual flow of monies, rather than simply the sum of working capital changes between balance sheet dates. The funds statement increasingly became a staple for the financial statement, and in 1971 the AICPA began requiring its inclusion in stockholders' annual reports. So in conclusion I hope by reading this you know have a better understanding accounting. Also I want you to have and understanding of how it was originated and the major contributors of the systems we use today in accounting.

Production Functions and Cost Functions in Oil Pipelines Essay

1. For an 18-inch pipeline designed for 150,000 barrels per day, what is the short-run cost per barrel (per thousand miles) of transporting crude oil if the throughput is (a) 50,000 barrels per day (b) 100,000 barrels per day (c) 150,000 barrels per day? Using chart 7, a) Cost of transporting 50,000 barrels would be 30 cents. b) Cost of transporting 100,000 barrels would be 17 cents. c) Cost of transporting 150,000 barrels would 16 cents. 2. Can a 16-inch pipeline with 10,000 horsepower transport 100,000 barrels of crude oil per day? If a firm has a 20-inch pipeline, how much horsepower must be used to transport 150,000 barrels per day? This question can be approached in two ways. Both the approaches give different answers. a. Using Chart 1, a 16-inch pipeline with 10,000 horsepower will NOT be able to transport 100,000 barrels of crude oil per day. The pipeline will require at least 20,000 horsepower. If a firm has a 20-inch pipeline and wants to transport 150,000 barrels per day, they should use 20,000 horsepower. b. Using formula , T = (H) (D ) / (0.01046) When D= 16 inches H= 10,000, we get T= 349619.69 barrels. Thus, a 16 inch line pipeline with 10k horsepower can transport 100k barrels of oil. If the pipeline is 20 inch and we need to get 150k barrels of oil, using the formula, we will need 357.79 3. Does it appear that there should be many pipelines competing to transport crude oil over a particular route? Why or why not? I don’t think there would be multiple lines competing to transport crude oil over a particular route unless there is more demand than what is currently being supplied. It does not make economic sense to run pipelines at less than maximum capacity as they require a huge investment. The cost of laying the line and the materials costs of steel, pipe coating, line block valves, corrosion protection and so forth are a huge investment and would not be feasible for an oil company if the pipeline would not be supplying oil to its fullest capacity. 4. According to Leslie Cookenboo, plant D in Figure 1 â€Å"is not the optimum plant for the output at which it itself is most efficient (Q1).† How can this be? Explain. Optimum point is the point where the output costs the least per unit. The point where Q1 falls on the curve of plant E is lower than the lowest point on the curve of plant D. Therefore plant E can produce D’s optimum output more cheaply than D. 5. Leslie Cookenboo stresses the difficulties and limitations of estimating cost functions on the basis of historical cost data, rather than engineering data of the sort he uses. What are these limitations and difficulties? According to Leslie Cookenboo, where engineering estimation is feasible for cost studies it should be used, since actual costs may be subject to any number of erratic variations arising from construction or operating conditions unique to particular cases. In cases where engineering data is not available, historical data can be used, but using historical data makes the cost estimation prone to errors as it does not take into account the specific environmental factors that affect a particular situation. 6. Explain in commonsense terms why there are economies of scale in pipelines. In general, the average cost of transporting a barrel of oil decreases as total throughput increases. That is, oil pipelines are characterized by  economies of scale. There are several reasons for this: a) Setup Costs: The cost planning, design and installation are fixed setup costs. b) Volumetric Returns to Scale: Oil Pipelines are characterized by volumetric returns to scale. This happens because the cost of steel depends on its surface area while the capacity of the pipeline depends on its volume. Also, the amount of horsepower required is determined by resistance to flow which is decreasing in the diameter of the pipe. In the case, the production function is estimated as: This production function is characterized by increasing returns to scale. Doubling line diameter and horsepower leads to more than a fourfold increase in output but only a doubling in costs. c) Long run fixed costs: The cost of the personnel that monitor the pipelines is a long-run fixed cost due to the fact that a minimum number of personnel is required to monitor the pipelines regardless of the throughput. d) For the same level of reliability, larger pipelines require relatively fewer pumps in reserve. 7. Leslie Cookenboo has been senior economics adviser in the corporate planning department of Exxon Corporation. In what ways might Exxon have made use of his findings? Leslie Cookenboo’s study has 3 major findings: a. Economies of scale characteristic of the operation of pipe lines require that oil must be carried conglomerated in as large quantities as is possible in large diameter lines. This gives the least transportation costs obtainable. Exxon can reduce its transportation costs by transporting oil in large quantities in large diameter lines. b. Pipelines should not be run at throughputs appreciably below capacity; otherwise higher costs per barrel will be incurred than need be. Exxon can avoid higher costs per barrel by operating the pipelines at maximum capacity. c. Capacity of a large line can be expanded appreciably without increasing average costs. Decreased average costs can be obtained with moderate expansions.

Norman Rockwell and Aaron Copland: Great American Artists Essay

Illustrator Norman Rockwell along with composer and musician Aaron Copland were two well known American artists; each having an enormous impact on society with their art and music. Rockwell’s paintings and illustrations depicted the perfect and serene American way of life; a style for which scholars criticized him for. Copland was considered an outsider in many ways; he was the first American composer to give the United States and its people their own distinct musical language. Norman Rockwell and Aaron Copland each contributed a wonderfully unique and meaningful form of art and music, each are distinctly American in every sense of the word. Norman Rockwell’s The Four Freedoms Norman Rockwell was one of the most well known American artists of the twentieth century. Rockwell’s style as an illustrator and painter was used purposely to portray a happy and carefree life that was full of American nostalgia; a clean and simple country lifestyle. As a young adult his goal was to land a cover on the Saturday Evening Post for which he eventually illustrated 321 covers in over 47 years. As a proud American, Rockwell was a tremendous supporter of his country and the United States military. When World War II arrived President Franklin D. Roosevelt delivered a speech to congress which defined the four essential freedoms for all Americans. Inspired by President Roosevelt’s words, Rockwell decided to illustrate the speech through four paintings called The Four Freedoms (Biography Today, 2010). Norman Rockwell’s works generally touched upon the simple country life without controversy, fear, anger or ugliness involved. However with the outbreak of World War II Rockwell felt compelled to do something for his country. The Four Freedoms had both social and political effects on the war effort and brought Rockwell into a different realm from which people were used to. The Four Freedoms represented Freedom of Speech and expression throughout the world; Freedom from Fear in hoping for a reduction in armaments so that the world may live in peace; Freedom of Worship so that each person can worship their God in their own way; and Freedom from Want an economic understanding throughout the world that every nation will enjoy peace and security. Freedom of Speech is a painting that is represented by a working class man standing up to speak publicly. While Freedom from Fear portrays a couple tucking their children into bed; the father is holding a newspaper with a headline speaking of the war. Freedom of Worship portrays many different people in individual prayer; and finally the most well known of the four, Freedom from Want is a painting of an elderly woman placing a roasted turkey before her happy family. Each painting eventually made its way into the Saturday Evening Post and was accompanied by an essay written by different authors. Carlos Bulosan, a Filipino-American writer composed the essay for Freedom from Want and expressed so eloquently what he felt was the American ideal; â€Å"It is the dignity of the individual to live in a society of free men, where the spirit of understanding and belief exist; of understanding that all men are equal; that all men, whatever their color, race, religion or estate, should be given equal opportunity to serve themselves and each other according to their needs and abilities. † (Janairo, 2011). After the Saturday Evening Post published The Four Freedoms in their magazine the paintings began a tour around the United States in an effort to support the war eventually raising more than $133 million in war bonds and stamps. Stephanie Plunkett, the deputy director and chief curator of the Norman Rockwell Museum stated that Rockwell as an artist was known for giving more attention to life’s simple moments. However, with The Four Freedoms there was an opportunity for Rockwell to leave an enormous impact on Americans and their feelings for what was occurring in the world during that time. Plunkett states that the images were of great inspiration to our nation at a time when it was needed. Today The Four Freedoms continue to resonate the importance of society and the world condition, carrying the same messages that Rockwell had intended when he painted them over 70 years ago (Janairo, 2010). Aaron Copland’s Appalachian Spring Aaron Copland was probably one of the best known and well respected American composers of the twentieth century. While Copland studied composition overseas in France his desire was to make a unique American musical style; he accomplished this by incorporating traditional American music such as jazz and folk into his classical compositions. Copland set American classical music apart from all other styles and gave Americans a music to call our own. Due to his unique avant-garde style Copland was approached by American choreographer Martha Graham. Graham asked Copland to compose a ballet that would sum up the lives of people living through times of peace and struggle. This resulted in Appalachian Spring, a 14 movement work depicting a Shaker wedding and the emotions and events associated with it (Scher, 2005). Copland worked under the title of Ballet for Martha which he used throughout his creative process. However, just days before the debut performance Graham decided to change the title to Appalachian Spring simply because she â€Å"just liked the name†. In fact, Graham was inspired by this phrase from poet Hart Crane; â€Å"O Appalachian Spring! I gained the ledge; Steep, inaccessible smile that eastward bends And northward reaches in that violet wedge Of Adirondack! – wisped of azure wands†¦Ã¢â‚¬  Copland complied with the name, as well as with numerous plot revisions by Graham with no change to the music (Scher 2005). Following several performances audience members commented to Copland that they could imagine the Appalachians and feel spring, neither of which he had initially envisioned when composing the score (Kennard & Saffa, 2006). Aaron Copland’s social and political belief of the Shaker peoples was evident in the context of Appalachian Spring. The Shakers as a group of people incorporated dance and music into their everyday lives, similar as to how the ballet portrays them. Appalachian Spring is an extended metaphor on peace and war. During the time that Copland was composing the piece there was much turbulence occurring within America and the world; World War II was reaching its climax, while America and Japan were on edge with one another. This is reflective as the ballet begins with an atmospheric almost ethereal sound, like little wisps of fog early in the morning. Eventually it clears up and things give way to a wedding, which most of the ballet is compromised of. Following the wedding a demon-like creature made of fire and brimstone arrives to tell the just happily married couple that they will have to sacrifice something in order to remain happy together. When the creature departs, the couple reflects on their newfound knowledge and they live happily ever after; we are then reminded that with happiness and freedom there is a price one must pay (Kennard & Saffa, 2006). Copland and Graham were both modernists, determined to move their respective fields of art forward. They first collaborated in 1931, when Graham did a solo dance to Copland’s controversial and extremely challenging Piano Variations (written in 1930) entitled Dithyrambic. Later, the two worked together on another dance project, entitled Lamentations. Appalachian Spring is the first ballet in which the two collaborated by featuring a full ensemble, there were multiple dancers and the music was easier to listen to. The original ensemble was to be made up of 12 musicians due to the fact that the ballet was short in length and the music and dance were both simply done. However, Copland insisted on a group of 13 musicians; in later years the piece would eventually be arranged into a suite for full orchestra. The score consisted mainly of a sort of theme and variations on the old Shaker dance tune â€Å"Simple Gifts†, which arguably gives the piece its ultimate American feel. Copland scholar Howard Pollack stated that the piece Appalachian Spring made both Copland and Graham renowned artists (Scher, 2005). Norman Rockwell and Aaron Copland were both iconic American artists in their own rights. Each of these men brought a very specific â€Å"Americana† to their works touching upon the heart and soul of all Americans. Rockwell expressed through his illustrations and paintings pure and simple American nostalgia. Copland on the other hand gave Americans a musical language that we could finally call our own. He possessed an ability that allowed for the listener to paint a picture of a great America in their mind when listening to his majestic compositions. Both Norman Rockwell and Aaron Copland were wonderful artists who have left a very specific and indelible mark on American culture and society; their artistic contributions will forever be woven into the fabric of the American dream.

Constant changes or reforms

Education in Malaysia has gone through extended alterations throughout the old ages. These changeless alterations or ‘reforms ‘ are carried out with possibly merely one vision in head, and that is to better the current bing instruction and acquisition processs in schools and higher establishments of larning. Such action high spots the authorities ‘s endless attempts in seeking to better the quality of instruction for its people. After a decennary into the New Millennium, the instruction scenario is more pressed to set about even more betterments in seeking to get by with the demands and outlooks of instruction in the twenty-first century. We can no longer be satisfied with what we have, but alternatively there is a demand to constantly compare ourselves to that of more developed states, and this is particularly true with the field of instruction. This is to guarantee that our people will be able to vie internationally in this borderless universe. This is really much in-line with the vision of our longest-serving Prime Minister Tun Mahathir Mohammad. Tun, back in the 90 ‘s shared his vision and dreams for this state through â€Å" Wawasan 2020 † or Vision 2020. Harmonizing to his article â€Å" Malaysia on Track Vision 2020 † , as a physician he is attracted to the optometrist measuring of Vision 2020 which indicates 100 per centum perfect vision. He farther explains that Vision 2020 in relation to the hereafter of this state would be the quest for Malaya to hold clear vision of our hereafter as in where we want heading and what we want to be in the New Millennium. As Malaysia plans to transform into fully-developed state, instruction becomes the precedence of the authorities since it is one of the most powerful entities that would find the success or failure of the state. The hereafter of any state depends on its people. It is hence of import to guarantee that everyone is equipped with the necessary cognit ion, accomplishments and values to last in this extremely competitory and globalised universe which is impacted by rapid development in scientific discipline, engineering and information. The importance of instruction has become more overriding particularly in our State ‘s procedure of traveling from an economy-based on labour-intensive and lower-end manufactured merchandises to k-economy or knowledge economic system. The Ministry of Education ( MOE ) and The Ministry of Higher Education ( MOHE ) are two organic structures which are responsible in guaranting that state is traveling towards the specified mark. This is clearly outlined in the 2 cardinal pushs under the National mission ( â€Å" Mid-term Review of Ninth † , 2008 ) ; Thrust 2: to raise capacity for cognition and invention and raising foremost category outlook. Thrust 3: to turn to relentless socio-economic inequalities constructively and fruitfully. In line with the thrust towards developing the state ‘s K-Economy, the current economical tendency is to concentrate on the promotion and rise in accent on the country of scientific discipline and engineering. As a step to accomplish this vision, the authorities has adopted a holistic attack in Malayan instruction system by stressing on command cognition, rational capital and developing engineering and entrepreneurial accomplishments. Since scientific discipline and engineering play a major function in lending to a more developed state, the authorities seems to give more accent on instruction and larning procedure of scientific discipline in the primary, secondary and higher instruction. It is consistent with Malaysia ‘s purpose which to bring forth more experts in scientific discipline or in general to bring forth a future coevals of intellectuals. Therefore, as scientific discipline pedagogues, it is of import to be cognizant of the demand of the state. There is a demand to guarantee that the instruction and acquisition procedure is focused in bring forthing persons who fulfill the authorities ‘s aspiration. Hence, it requires instructors to hold passion, creativeness, intelligence and finding to do certain that the bringing of cognition is genuinely effectual. Among other things, methods in instruction, teacher ‘s cognition and public presentations are often being observed to guarantee that instructors remain first-class in their instruction. This is because ; instructors play a major function in guaranting the effectivity and the success of the existent bringing and execution of the Malayan course of study. Therefore, when be aftering a lesson, instructors need to be cognizant of the aims of the course of study by integrating good content values into the lesson, implement the course of study designed by the minis try and at the terminal of it all, assess the results of the course of study. But it is non plenty to concentrate merely on the instructor without looking at the relevance of the Malayan scientific discipline course of study, which really contributes to the success or failure of scientific discipline instruction. In fact, it is really a major issue that is invariably discussed among scientific discipline pedagogues and academicians in Malaysia. Is the Malayan scientific discipline course of study mensurable to that of the criterions of other states? This is pertinent inquiry that needs to be answered. Therefore it would be utile to compare Malayan scientific discipline course of study with other developed states in order to find the criterion of Malayan course of study.1.1 Background of StudyThis comparative survey between the Malaysian scientific discipline course of study and the Steiner Waldorf in scientific discipline course of study was conducted chiefly to derive penetrations on the much-researched and discussed about Steiner course of study. Having experienced the Malayan scientific discipline course of study and after prosecuting an awards ‘ grade in scientific discipline instruction, the research worker is really familiar with the state ‘s scientific discipline instruction course of study, particularly issues refering to its content and pedagogical attack. However, the research worker is with the sentiment that new cognition of new educational course of study can be utile in guaranting better quality of scientific discipline instruction. This is of import in position of supplying the best in scientific discipline in the context of Malayan schools. In position of seeking to better the bing course of study it would be interesting to happen out the criterion of Malayan scientific discipline course of study in comparing to other developed states. This is of import to guarantee that our pupils will be able to vie globally. Comparative survey of course of study across states provides background information about how to understand bing strengths and failings of the present course of study ( Moosa & A ; Che Azura Che An, n.d ) . Therefore, this research can propose ways to assist pupils to execute in the topic of scientific discipline and besides assist scientific discipline instructors in their instruction. This is important as over the past few old ages, there have been a batch of jobs discussed about the Malayan scientific discipline course of study and the major portion of the treatment revolves around the instruction and acquisition procedure. As a consequence, it raised the research worker ‘s involvement to look into the affair so that the research worker could detect ways to better the Malayan scientific discipline course of study in order to make effectual lessons yet in gratifying environment for the pupils to larn scientific discipline. In Malaysia, the thought associated with scientific discipline instruction is intended to be in-line with bing policies which is specifically to fix pupils for scrutiny. There are a few officially recommended patterns for scientific discipline instruction such as constructivist instruction, command acquisition, scientific discipline procedure accomplishments, believing accomplishments, and metacognition, autonomous, self-paced and self-assessed acquisition and others that, if carried out decently can guarantee the successful and effectual lessons. Current thought in scientific discipline is looking towards a paradigm that is more inclusive of the diverseness that exists in our life-worlds ( Revathi, R et Al, 2003 ) . Science is besides perceived as a procedure of meaning-making and states such as the United States, Canada, Australia and South Africa ( Aikenhead, 2000 ) are implementing scientific discipline learning attacks that incorporate scholars ‘ cultural and lingual beari ngs. For illustration the scientific discipline schoolroom needs to be one that is interesting and multi-discursive which permits the instructor and pupils to work together in making cognition. However, such an attack or a characteristic is non common in the Malayan scientific discipline course of study. The thought to bring forth a coevals that is ideally competent in scientific discipline seems hard and this seems to propose that there is demand for Malayan scientific discipline course of study to be reviewed. From the aims of the course of study to the issues of appraisal, everything becomes important and needs thorough reevaluation. The characteristics and map of scientific discipline discourse include explicating hypotheses, planing probes, roll uping informations, pulling decisions and pass oning consequences ( Chamot & A ; O'Malley, 1994 ) and these are the accomplishments which are fundamentally being emphasized by the instructor in the schoolroom. Sadly, the application is non obvious in the pupils ‘ day-to-day life particularly in the context of Malaysia. By carry oning this research, the research worker hopes to be able to acquire some penetrations into the Steiner Waldorf course of study and the Malayan scientific discipline course of study. Having done this, it is hoped that the research suggestions may foreground bing spreads in curricular, pedagogical or other facets through comparing between Malayan scientific discipline course of study with Steiner Waldorf instruction. From the suggestions made, hopefully the instruction and acquisition of scientific discipline will be more effectual and more gratifying for the pupils. By holding a good clip in larning scientific discipline through effectual methods employed by the instructor, the research worker believes that it will assist pupils to execute better in all the scientific discipline topics and at the same clip get scientific cognition in a wider position. Apart from that, it will besides assist to bring forth all rounded pupils as outlined in the National Education Philosophy.1. 2 Statement of the ProblemThe Integrated Curriculum for Secondary School ( Kurrikulum Bersepadu Sekolah Menengah, KBSM ) is the continuance of the New Primary School Curriculum ( Kurikulum Baru Sekolah Rendah, KBSR ) . This alteration in the course of study construction is the authorities ‘s scheme to switch the accent of instruction that existed in 1970s to a more modern-day holistic construct of larning that encompasses moral, spiritual, societal, physical, and rational development of a individual ( Rosnani.H, 2004 ) . In scientific discipline instruction, holistic instruction purposes to bring forth pupils who are able to associate the content that they learned in the schoolroom to their day-to-day life. It refers to their ability to utilize scientific thought and processes in a wider context so that it will foreground the effectivity of the KBSM which subscribes to the rules of womb-to-tomb acquisition. After holding informal interviews with a few seniors ‘ instructo rs and talks with scientific discipline instruction background, the research worker found out that Malayan scientific discipline course of study somehow does non back up the holistic instruction as being mentioned and fails to accomplish the intended results. The followers is the sentiment given by the senior lector who was interviewed by the research worker ; â€Å" My intuition is the general population of the pupils does non associate what they learn to everyday state of affairs because many surveies have shown that pupils do non like scientific discipline and they find scientific discipline isolated or make non tie in with them. So we can deduce from that the pupils do non related what they learned nor pattern their scientific attitudes. † ( personal communicating ) This is farther supported by the consequences of Trends in International Math & A ; Science, TIMMS appraisal in scientific discipline taken by Malayan pupils in 2003. The TIMMS appraisal is designed to assist to better pupils ‘ acquisition in math and scientific discipline where the appraisal by and large focuses on the pupils ‘ mathematics and scientific discipline accomplishments. In the appraisal, our pupils scored an norm of 504 which exceeds the international norm of 474 ( Martin et al, 2004 ) and placed Malaysia to be at 19th out of 44 take parting states. The public presentation really is non genuinely impressive if compared to the public presentation of pupils from other developing states in Asia Pacific such as Singapore Chinese-Taipei and Republic of Korea. The line of statement is what are the facets that missing in Malayan pupils since those states secured the top 3 placing and hence have clearly performed better than our pupils. Another interesting penetration which the research worker gathered through informal interviews with the senior instructors and talks, every bit good as his personal experience as a scientific discipline pupil and in-service instructor is the fact that Malayan instruction system gives excessively much focal point on scrutiny. In order to last in the Malayan instruction system, pupils need to stand out in public scrutinies ( UPSR, PMR, SPM ) . Somehow the state of affairs affects learning and larning procedure which is a portion of the course of study. Teachers admitted that the focal point is merely to complete the course of study within the clip allocated by the school disposal. Through informal interviews with the pupils, the research worker besides discovered that pupils think it is easier for them to concentrate and fix themselves for the scrutiny alternatively of prosecuting in meaningful acquisition. The research worker besides found out that because of the demand to complete up the course of study, the lessons were non conducted decently by instructors. Teachers seldom make contemplations on their instruction. Even though the achievement of the aim and acquisition results are the measuring to a successful lesson in Malayan instruction system ; most of the clip, instructors do non hold effort to happen out whether their pupils have really acquired the specified acquisition results. An effectual scientific discipline schoolroom should be able to do pupils believe and treat the cognition received in the schoolroom. Ironically, the scenario does non go on in most Malayan schoolrooms. Because of the scrutiny affair, the research worker believes that instructors tend to pretermit their method in learning scientific discipline. In true fact, a scientific discipline category should be filled with interesting and variable activities so that pupils will bask the category. However, in worl d most science lessons, more frequently than non, are non merely field and dull but besides could kill pupils ‘ exhilaration in larning the topic. This is another concern of the research worker since there is a inclination that the state of affairs mentioned supra could do the pupils to lose involvement in larning scientific discipline. The Steiner Waldorf instruction is similar to the Malayan instruction system in footings of its accent on the development of human existences and in the proviso of holistic instruction. What is different is in footings of the execution and the effectivity of the course of study. Scieffer and Busse ( 2001 ) in their research discovered that the pupils from Steiner school did better than pupils in province school in United States. Other research ( Easton, 1997 ; Oberman, 1997 ; Uhrmacher, 1993b ) besides suggested a positive relationship between Steiner school instruction, larning and pupils accomplishment. Furthermore, research on Steiner instruction besides mentioned about consistence of Steiner pupils public presentation in National trial from 2000 to 2004. Ogletree ( 2000 ) in look intoing the originative ability among the pupils in England, Scotland and Germany through the usage of Torrance Test of Creative Thinking Ability ; found that by and large Steiner school pupils obtained significantly higher creativeness tonss than their province school equals. It really reflects the effectivity of the accent on creativeness in Steiner course of study. Jalinek and Sun ( 2003 ) in research that they conducted which aimed to compare the instruction in Steiner and mainstream schools revealed that, the Steiner kids who tested in logical logical thinking and scientific discipline activity which developed by TIMMS international comparative survey performed better than pupils from other schools. The scientific logical thinking of Steiner school pupils was found to be outstanding. The research suggested that the consequence of the trial is really influenced by the civilization of the Steiner instruction which taught less content to the pupils and the Steiner instruction itself creates less examination force per unit area to the pupils. Indeed, the Steiner Waldorf scientific discipline course of study has its ain alone attack and method which proved to promote effectual larning. Such a state of affairs ceases to be in the Malayan scientific discipline course of study. It is with this job in head that the research worker has decided to ship on this comparative research survey with the hope to pull on some of the best patterns to be incorporated into Malayan schoolroom.1.3 Research AimsThe chief aim of the research is to compare the Malayan instruction and Steiner Waldorf instruction in scientific discipline course of study with regard to objective, content, execution or direction and the appraisal. In comparing both course of studies, the research worker want to happen out the features of Steiner instruction scientific discipline schoolroom and wish to look at their strengths and singularity which is present and seek to see how this is different from the Malayan scientific discipline course of study. From the information gathered, a thorough analysis will be made by the research worker, and the findings of the research could be the footing for the research worker to give suggestions for the improvement of Malayan scientific discipline course of study every bit good as to bridge the spread between these two course of studies.Research QuestionsTwo research inquiries are as follows: What are the features of Steiner Waldorf scientific discipline category? How does the Steiner Waldorf scientific discipline course of study differ from the Malayan Secondary Science Curriculum with regard to their aims, content, implementation/instruction, and evaluation/assessment?1.4 Significance of the StudyThis research aims to look at the Malayan scientific discipline course of study. By making this, it will assist us to hold a clear image of how a course of study maps and at the same clip, it allows us to mensurate the success of the course of study. Many instructors have expressed their discontentedness over current jobs faced by the instructors and pupils in scientific discipline instruction, and the incrimination is normally on the ineffectualness of the course of study. This is an dismaying job as it could impact the figure of pupils who are interested in scientific discipline topics and if this happens, Malaysia will really rock from its attempts to accomplish Vision 2020. This comparative survey of the Malayan scientific discipline course of study and the Steiner scientific discipline course of study is important in recognizing our dreams of bring forthing human existences who know their ability and self-potential. This is the nucleus value stressed in the Steiner Waldorf ‘s course of study which aims to supply scholars with meaningful acquisition and turn them into deep scholar. Steiner Waldorf pupils are encouraged to bring forth originative thoughts and this indirectly nurtures the pupils to be critical minds. Therefore it is really important for the research worker to happen out in what aspects that the Malayan scientific discipline course of study can be improved by accommodating the Steiner Waldorf instruction. Hopefully, the findings of the comparative research will assist to better scientific discipline instruction in Malayan schools.1.5 Research RestrictionsTime restraint is the major restrictions of this research. The research worker b elieves it is ideal to hold longer clip for the research worker to roll up informations sing Steiner Waldorf instruction in United Kingdom, UK. Longer period of survey will able the research worker to make observations in greater deepness and visit more schools to be included in survey. Alternatively of clip restraint, pecuniary is besides one of the restrictions in this research. Since the research was funded by the university, the research worker has to finish the procedure of informations aggregation within the stipulated clip. However, what is done by the research worker is sufficient to hold a general image of the difference between the two course of studies.1.6 Scope of StudyThe focal point of the research is merely to compare the Malayan instruction and Steiner Waldorf scientific discipline course of study. This survey involved informations collected from one school in Plymouth and a Steiner Waldorf Department in University of Plymouth. Since this is a preliminary comparative survey of these two course of studies, focal point will briefly highlight the four parts of the course of study which is the aims, contents, execution and the appraisal of both course of studies. However, excess accent will be given on the execution and assessment process as compared to the first two parts in the course of study. Though it would hold been ideal to be able to transport out observation and interviews in more schools across the UK, these two chose are sufficient to give a clear preliminary image of what Steiner Waldorf instruction involves.1.7 Operational DefinitionMalayan scientific discipline course of studyMalayan scientific discipline course of study refers to science course of study which developed and implemented in Malaysia for secondary degree. However, in order to demo the continuance and the development or patterned advance of this course of study the research worker wills erstwhile high spots the scientific discipline course of study at the primary degree.S teiner Waldorf EducationSteiner Waldorf Education refers to the instruction that founded by the Rudolf Steiner in 1919. This instruction is world-wide and does non refers or belong to a specific state. The portion of this instruction that being discourse in this research is its ‘ scientific discipline course of study.Science EducationScience can be defined as â€Å" cognition attained through survey or pattern, † or â€Å" cognition covering general truths of the operation of general Torahs, particularly as obtained and tested through scientific method and concerned with the physical universe. † It may besides mention as a system of geting cognition where the system uses observation and experimentation to depict and explicate about natural phenomena. Science besides term which can mention to the organized organic structure of cognition people has gained utilizing that system. Therefore, the term scientific discipline instruction that been utilizing in this resear ch refers to the procedure of educating scientific discipline to the pupils or may refers to the field of scientific discipline itself. Which the field of scientific discipline in instruction that being discussed in this research covers the major subdivisions in scientific discipline such as biological science, natural philosophies, chemical science, general scientific discipline and natural scientific discipline. Beginning: Webster ‘s New Collegiate Dictionary cited in hypertext transfer protocol: //www.sciencemadesimple.com1.8 DecisionAs a decision, ‘review ‘ and ‘reform ‘ in Malayan scientific discipline course of study is necessary or possibly a demand as we refer to the current instruction ‘s status in Malaysia. It has been 53 old ages that Malaysia achieved its independency, and throughout the 53 old ages, Malaysia had gone through tonss of transmutation and alterations. However, the research worker believes that, in order for Malaysia to make to the degree of developed state, instruction should be the foundation of the aspiration. Education in Malaysia requires more alterations every bit good as ideal and realistic policies and execution, so that it will be able to bring forth human capitals that are scientific, knowing and competent.