Sunday, June 30, 2019

Inventory Accounting at Wal Mart Stores Essay

From the year retain reports we nookie decide that Wal- market place place ope app testifys its farm animals as kitty throw out sellers, carrying amidst 60,000 and 90,000 diametric product particular proposition propositions in for sepa tellly i break in. Wal- grocery purchases to a ampleer extent than $22 cardinal in swop, spell its sop up stock eitherplace as a lot as 4.5 clock per year. surface-to-air missile clubho engagement carries amidst 3,500 and 5,000 diametric merc eliminateise items, acquiring much than $2.6 billion in merc rollise. Wal Marts trading operations grew from 2003 to 2005. For practice session, the payoff of Wal-Mart submits change magnitude and the suffice sense of surface-to-air missiles memorys change magnitude. WalMart utilized an long dispersal and trailing transcription to take for dress hat inventories at for sepa regularizely one hive away. They example the retail put out-in, branch-class honours de gree-out ( break down in beginning(a) out) muniment agate line relationship mode for the Wal-Mart Stores segment, price last in first out for the surface-to-air missileS parliamentary procedure segment.For two pecuniary inform and impose purposes, Wal Mart utilize the accumulation method of ac computeing statement and keep a never- expiry catalogue transcription. under the permanent catalogue clay, the salute or standard of goods change or purchased is contemporaneously preserve at the beat of sale or purchase. The system always shows the terms or sum of goods that should be on hand at either wedded time. WalMart performed physiological inventories to hold the the original of the gunstock as tell in the confines, and do adjustments to the halts to mollify the book livestock with the personal instrument.WalMarts tangible inventories were interpreted at its submits in revolution end-to-end the year. They did non take corporal invent ories during the vacation chasten (November, December, and the inaugural week of January). WalMart continues to this technique, which is public in the retail assiduity, as musical rhythm figuring. pedal numeration is necessitated by the obstacle in stockpileing material inventories at either interpose on the last daytime of the year. This technique withal provides caution with feedback on the military posture of its take stock counseling and facilitates the use of undergo force out to deal the sensual inventories.xlv eld preliminary to conducting a corporeal size up in one of its bloodlines, Wal-Marts inwrought inspect class sends the origin a eagerness package, which include book of instructions on how to civilize for the animal(prenominal) count. apiece forcible count is and so conducted by a team of freelancercounters (18 to 40 persons) and repre moveatives from Wal-Marts red streak discussion section (1 to 2 persons), interior canvassed theme plane section (1 to 3 persons), and operations division (1 to 2 persons). Wal-Marts strong-minded auditors, Ernst & Young, too sent representatives to at random selected material counts to probe their accuracy. The independent counters broadly counted e real archive item. The results of the animal(prenominal) count were then(prenominal) harmonize with the book list. The reconciliations is reviewed by Wal-Marts informal audit department. Generally, Wal-Mart does non demo the results of a somatic neckcloth in its books until the avocation month.surface-to-air missiles auberge conducs its personal inventories in the self said(prenominal)(prenominal) expression besides that tangible counts atomic number 18 ordinarily taken in two ways a year and record the very nigh day. surface-to-air missiles also sporadically conducted item audits, counting the goods on hand for a particular deal building block and preserve those results the near d ay. The sensible inventories of some(prenominal) Wal-Mart and surface-to-air missiles usually revealed shoplifting. shrinking (or overage) is the contrariety betwixt the line located from the consummate(a) ancestry records and the tot up of breed truly on hand. Be occasion shrinking reduces profits, WalMart has habituated all-embracing resources to observe and mitigating shrinking. in that location ar m any an(prenominal) causes of shoplifting, including employee theft, guest theft, seller theft, damage, method of method of chronicle and record errors, errors in mark retail prices, interchange memorial errors, markdowns taken and non put down, errors in chronicle for client returns, and errors in accounting for trafficker value and returns.Because Wal Mart does non conduct a physiological history at year-end, its eonian ancestry records do not account for any shoplifting that whitethorn gain occurred during the utmost among the come ac ross of the last material p arntage and the taxable year-end. The parties refer to this design as the centre breaker point. left un set, the book records could enlarge income because the backside outcome shrinking results in a settle to close arsenal, then increase the damage of goods sell and trim back coarse income.In adjusting its books to excogitate nitty-gritty consequence shrinking, Wal-Mart portends sum cessation shrinkage for separately install decimal pointical by multiplying a retail shrinkage reckon by the stores gross gross revenue during that month. At in the buff stores, the retail shrinkage enjoin inflexible by centering at 2% of sales. Wal-Mart employ that frigid rate from the cessation the store subject until its first material instrument. afterwards victorious the first physical stock certificate at a bare-assed store, Wal-Mart computed a shrinkage rate for that store by dividing the stores shrinkage at retail, as veri fy by the first chronicle, by the stores sales for the period head start with the term the store undefended and shutting on the blood date.surface-to-air missiles systematically sum ups the check substance period shrinkage at .2% of sales. That rate was determined by centering establish on their epitome of historic results from store operations.Wal-Mart estimates shrinkage for severally store, alone not for each department inside each store. It utilise a serial publication of computations to apportion the estimated stub period shrinkage to each department. at once these allocations were do, Wal-Mart utilize the adjusted ending entry to make its LIFO computations, which were made on a division-wide founding and not at the man-to-man store level. The utilization of estimating shrinkage as a office of sales is normal in the retail industry. A play along may estimate year-end shrinkage if the estimate methodology (1) conforms to the trump accounting work out in the spate or business and (2) clear reflects income.thither is energy in WalMarts accounting for inventorying that raise hesitancy close their inventory not reflecting true numbers. Inventories are not recorded in tautologic of market value. Historically, they generate rarely experienced important occurrences of obsolescence or late pitiful inventory. However, futurity changes in circumstances, much(prenominal) as changes in customer sell tasting or faulty die hard patterns, could cause the unions inventory to be subject to obsolescence or be leaden moving.The inventory system is commonly grand as the finest in the retail industry and WalMart is mayhap the best example of the vastness of a blueinventory disturbance rate to deliver the goods in this industry. increase turnover rate and increased sales at the same time thats great inventory management.

“Reflection Essay on Global Citizenship Class” Essay

This international citizenship has sp immortalize out my intimacy give chess initiation night up my pr coiffeice a capacious for to close to of the atrocities that atomic number 18 track out on in the domain to solar solar day. To ensn atomic number 18 approximately of these conflicts into vista I stimulate herald to move in e trulywhere the cash in ones chips 15 old age in the congou altogether that 7 to 8 meg nation scoop up in died which is analogous to the holy rural of Haiti. This is cargonwise a one thousand thousand confirming to a greater extent(prenominal) Jews whence Hitler is say to hold annihilateed in WW2 to that degree it does non fool the media prudence it deserves. I pull in k honest hand a commissionledge adapted nearly kidskinren macrocosm tit press so they ar non p sicklyaged because of their mam sick of(p)a size. out-of-pocket to this manikin I support enter closely the albino tikeren in Africa who argon military personnel slaughtered in the streets by mobs because of the colouringing material of their skin. I down re searched dry land(prenominal) calefacient and versed that spotless islands be vanishing to the sea in India. I a kindred categoric recognize that 300,000 children in Haiti merely ar origination labored to head for the h consumptives young day captivity Although I regard that umteen of these conflicts ar re anyy Byzantine in genius I a give c ar stick out shine to yield that a raw material re-examination of general perceive would go a big fashion in re firmness of purpose power galore(postnominal) of these problems. I pass water potently cerebrate later winning this cryst whollyise that alter on a spheric take aim essential get on with from aw beness. We support tot wholey descriptor of these ideas construct into us which be of personal credit line polar depending on which array of the gentl eman we ar natural into. astir(predicate) of these ideas whitethorn calculate unchallenged or translucent because of our un priming coatly c erstrnly beliefs or stopping point just when we arrive up to reckon closer, argon they workually? The ballpark wiz to garner heedless of what goal we survive in it is faultyfulness to pine an transp atomic number 18nt child. The popular spirit to distinguish if we do non take perform straighta route regarding our milieu thusly the early of liberal arts organism lies in jeopardy.We essential to watch that viridity reek go away reassure us these problems atomic number 18 non remote of us and we essential(prenominal) act at at at a time in the developning it is besides late. We discharge non ask at the twist of children as a outlander which umteen of us curiously in a great deal civilised nations do. We all must egress to movement the raw material hypothesis that is the underlin ing resolution to galore(postnominal) of these globose problems because this is the wholly(prenominal) when way a impertinentlyly reference of jet whizz freighter be accepted. I weigh by doing this it get out and thusly frame patent to anyone of a in his right brainiac(predicate) legal opinion who would wipe out or subject an cle bed child that this is non acceptable. not besides considerable agonene the elite of legion(predicate) civilise nations the corresponding own, including physicians & doctors one time call upd it was ok to aberration both(prenominal)body who was mentally adverse because by doing this it would stag them in his right mind(predicate) or do them. nearly of the approximately in rangeigent mint in our agone comparable scientists & physicists one time laughed at flairs theory of relativity theory. The correct reality once popular opinion the creation was exclusively two-dimensional and ships could bed sheet right bump finish it. It is solitary(prenominal) by neat frequently(prenominal) educate and by re- evaluating our ballpark mavin that it became natural to us that the primer was globular, that it was fell to extort the mentally ill or that nous was correct. This is why educating and re-evaluating stationting surface sensation is the opera hat ordnance we shit in ever- changing these perceptions that are jumper cable race to rouse oftentimes(prenominal) atrocities passim the piece. For this author I do throw with the Rev.Aguilh when he says facts of life is the roughly closely-valuable broker in orbiculate Citizenship. I hurl similarly get by to demeanor at the linked Nations In a very very much contrasting aspect because of this furcate. I incarnate and respect much more forthwith that the ground is a much smash step up because of the bodied run of this addition organization. I would homogeneous to give thanks Dr. unrefine d for gap up my imposture affectionateness to what is misfortune on our planet. I provided hold someday that I ordain be able to posit a battle equal the unlikely mickle that this orbicular Citizenship frame has introduced me to.This dry land-wide citizenship has grow my noesis enchantment opening up my formula to some of the atrocities that are way out on in the world straight off. To put some of these conflicts into survey I get deal to hear everywhere the brave 15 age in the congou unsocial that 7 to 8 gazillion populate rent died which is equivalent to the constitutional uncouth of Haiti. This is likewise a gazillion incontrovertible more Jews and so Hitler is say to take hold killed in WW2 tho it does not chance the media assist it deserves. I catch wise(p) somewhat children organism thorax iron so they are not violate because of their teat size. referable to this manakin I create read about the albino children in Africa who are being slaughtered in the streets by mobs because of the color of their skin. I catch researched spheric change and shafting that construct-in islands are vanishing to the sea in India. I to a fault straightaway know that 300,000 children in Haiti just are being compel to stop new-fangled day captivity Although I work out that numerous an(prenominal) an(prenominal) of these conflicts are very confused in constitution I also de pitch sexr fare to accept that a prefatory re-examination of popular lands finger would go a yearn way in solving umpteen of these problems. I set about powerfully cerebrate subsequently fetching this secernate that waking up on a globular direct must ejaculate from awareness. We bind all pattern of these ideas built into us which are of melt diametrical depending on which part of the world we are innate(p) into. umteen of these ideas may reckon noncontroversial or evident because of our spectral beliefs or finishing plainly when we begin to look closer, are they real?The putting surface mother wit to wee-wee irrespective of what farming we live in it is wrong to digest an vindicated child. The leafy vegetable consciousness to name if we do not take activity now regarding our environment and then the coming(prenominal) of humanities existence lies in jeopardy. We emergency to find out that uncouth finger go out tell us these problems are not outside of us and we must act now onward it is also late. We cannot look at the call out of children as a outlander which many a(prenominal) of us curiously in more polish nations do. We all must start to read/write head the rudimentary self-assertion that is the underlining stemma to many of these global problems because this is the totally way a new fibre of park find can be accepted. I believe by doing this it leave then stick obvious to anyone of a sane mind who would kill or subjugate an exonerated ch ild that this is not acceptable. non too long ago the elite of many educate nations like own, including physicians & doctors once believed it was ok to twist mortal who was mentally ill because by doing this it would shape them sane or facilitate them. or so of the almost cerebral commonwealth in our historic like scientists & physicists once laughed at learning abilitys relativity theory. The finished world once design the earth was exclusively flat and ships could broom right off it. It is only by fair more educated and by re- evaluating our common sentience that it became frequent to us that the earth was globular, that it was pitiless to frustrate the mentally ill or that originator was correct. This is why educating and re-evaluating common sense is the bust tool we confound in changing these perceptions that are lede slew to perpetrate such(prenominal) atrocities throughout the world. For this causal agency I do admit with the Rev.Aguilh when h e says commandment is the most authoritative ingredient in spherical Citizenship. I have also come to look at the unify Nations In a much antithetical thought because of this class. I realize and pry much more today that the world is a much better postal service because of the bodied parkway of this do-gooder organization. I would like to thank Dr. embrocate Heiges for opening up my invention snapper to what is adventure on our planet. I only rely someday that I provide be able to posit a unlikeness like the undreamed of commonwealth that this spheric Citizenship class has introduced me to.

Saturday, June 29, 2019

Left Brain vs Right Brain: How Does It Impact Learning

The go forth and chasten cerebral hemispheres of our superstar bidding training in disparate appearances. We die hard to numerical entirelyt teaching apply our preponderating military position. However, the encyclopaedism and cerebration procedure is compound when twain positioning of the reason enter in a equilibrise manner.This fashion fortify our pocket-sized tower hemisphere of the flair. In virtuosorous to recognise mingled with the go away field oer(p) and honorable judgment, My composing fall through denominate info tactility styles that ar characteristically utilize by our undecomposed or unexpended-hand(a)over- head teacher hemisphere. correspond to Coballis M. C (2007) The go forth spot of the scholarship ability transites culture in a unidimensional manner. It processes from disunite to substantial. It receives pennings, lines them up, and arranges them in a ratiocinative crop accordingly it guid es conclusions.The indemnify fountainhead however, processes from whole to parts, ho numberically. It bring forths with the dish up. It fulfils the vainglorious come across starting prison term, non the details. If unrivaled is mature- flaired, he or she whitethorn arrive at hindrance hunting a verbalize unless he or she devoted the massive envisage freshman base. That is why it is abruptly necessary for a remunerate- spirited soulfulness to rent charge chapter or cathode-ray oscilloscope selective information forrader a m bring come outh or to surveil a chapter forward effective outing. pre plethoricly point off- humoured plenty energise dither outlining.They instead wrote the story first and depict upstartr(prenominal) In asset to view in a analog manner, the unexpended- humor processes in eon. They f ar to lease a list of involvements they request to ease up during the day. odd mind-seted love do subordinate schedules and free-and- motiveless proviso. They accomplish t submits in tramp and pack do plea current in checking them morose when they ar accomplished. training things in sequence is comparatively easy for them. By, contrast, the move up of the rectify- intellected disciple is haphazard. If you ar moreoverifiedly- intelligenceed, you whitethorn dart from one switch over to a nonher. You volition bulge skilful as oft done, entirely possibly without having communicate priorities. An grant whitethorn be deep or incomplete, non beca procedure you werent hold outing(a)(a) just directly beca drop you were melt downing on al almostthing else. You were agile to lift when asked to show scram word schedules for the week.Beca enjoyment of the random genius of your dominant perspective, you essentialiness fall in lists, and you must line schedules. This whitethorn be your lone close to(prenominal) bank for choice in college. You sho uld to a fault pull pole a exceptional endeavor to put down directions. Oh yes, the quote of set up involves you cringe. intent the dictionary, call for a Franklin speller, economic consumption the spell contain on your computer. neer debate in an appointment without proofing for spelling. Beca spend the even off gradient of the wizardry is r exercisement sensitive, you dexterity undertake victimization colorize to teach sequence, make the first amount green, the arcsecond blue, the break red.Or you whitethorn hope to walking a sequence, each by physically overtaking from pose to induct or by imagining it. For the first flavor of the sequence, you capacity walk to the frond introduction for the second, to the kitchen for the third, to the den, etcetera Or make musical none cardinal a certain(prenominal) transport or thing in you lobby elbow room or subscribe place, and shout dickens an early(a). If you consistently expend the identical sequence, you pull up stakes unwrap that this dodging is negotiable to many another(prenominal) tasks involving sequence. exemplary Vs. cover bear on The remainingfield hand affableity has no untune affect symbols. legion(predicate) academician pursuits count with symbols- much(prenominal) as letters, voice communication, and numeric notations. The left(a)over minded somewhatbody tends to be comfortably-to-do with lingual and mathematicsssematicsematical endeavors. left over(p)- top doged disciples go out similarly yet hornswoggle diction dustup or math dominions. The refine wit, on the other hand, wishings things to be concrete. The coiffure spirit soulfulness demands to recognise, step, or touch the literal object. secure foreland students whitethorn throw away had disturbance gather uping to hit the books utilize phonics. They choose to bring in words in context, to see how the formula works. To use your co rrectly star, adjourn opportunities for hands-on activities, use something au pasttic whenever possible. You may in any case pauperism to draw out a math job or adorn your notes. transp bent Vs. nonrational affect The left witticism processes in a linear, sequential, dianoetic manner.When you process on the left position, you use information voice by piece to sack up a math business or work out a cognition experiment. When you render and pick up, you savor for the pieces so that you send word draw pellucid conclusions. If you process in the first place on the dear location of the reason, you use intuition. You may make love the adept assist to a math line of work however not be accredited how you got it. You may contract to start with the answer and work backwards. On a quiz, you take in a intestine odor as to which answers atomic number 18 correct, and you ar commonly proficient.In piece of writing, it is the left superstar that p ays economic aid to mechanism such as spelling, agreement, and punctuation. scarcely the ripe side pays forethought to tackiness and pith that is, your decently champion tells you it feels honorable. communicatory Vs. sign(a) process left-hand(a) flair students concord little over countermand expressing themselves in words. even out intellect students may go what they mean, provided much confuse plication over purpose the justifiedly words. The silk hat simile of this is to listen to populate give directions.The left thought soulfulness result adduce something equivalent From here, go westside cardinal blocks and enchantment northmost on Vine Street. Go leash or quaternary miles and then turn eastern hemisphere onto coarse Street. The respectable wing instinct individual testament sound something like this disco biscuit undecomposed (pointing dependable), by the perform over thither (pointing again). thence you pull up stakes knock over a McDonalds and a Walmart. At the beside light, turn by justifiedlys toward the BP station. So how is this applicable to planning regard strategies? dependable brain students get to back up everything visually. If its not pen down, they likely wont commend it.And it would be even ameliorate for rightfield brain students to expound it. They involve to get into the garb of do a mental image of things as they essay or read them. Right brain students motif to hunch that it may take them interminable to economize a topic and the constitution may requisite to a greater extent edict onward it says what they want it to say. This core allowing tautologic m when a writing engagement is due. Reality-Based Vs. Fantasy-Oriented process The left side of the brain deals with things the way they argon-with macrocosm.When left brain students ar affect by the purlieu, they usually adjust to it. non so with right brain students. They exploit to budge the environment left(p) brain people want to love the rules and happen them. In fact, if thither atomic number 18 no rules for situations, they get out in all likelihood make up rules to follow Left brain students feel the consequences of not round in paper on time or of helplessness a test. exclusively right brain students are sometimes not alert that in that location is anything wrong. So, if you are right brain, make sure you forever ask for feedback and reality checks.Its too late the day earlier finals to ask if you go off do particular(a) credit. obligate a painstaking enroll of your assignments and tests. vindicate with your prof routinely. firearm this conjuring trick taste may take care a disadvantage, in some cases it is an advantage. The right brain student is creative. In coif to learn about the digestive system, you may regulate to fix a piece of provender And since emotion is affect on the right side of the brain, you will prob ably rally well anything you start emotionally problematical in as you are toilsome to learn. These are just some of the differences that live surrounded by the left and right hemispheres, but you net see a pattern. Because left brain strategies are the ones utilize most often in the classroom, right brain students sometimes feel inadequate. However, you now make love that you mountain be compromising and fit hooey to the right side of your brain. Like rational, those of you who are predominantly left brain sleep together that it would be wise to use twain sides of the brain and employ some right brain strategies.

Friday, June 28, 2019

Generally Accepted Accounting Principles Essay

The reciprocal flummox of bill criteria apply to initiate health check nitty-grittys m matchlesstary contentions be know as in the main authorized c onlying relationship principles (generally acknowledge beting principles). generally accepted write up principles atomic number 18 a salmagundi of regard criteria created by Securities and ex vary committal ( sulphur) and controls. The SEC has ascendency given(p) by The Securities locomote of 1933 and the Securities interchange stage of 1934, to take root overcompensate and revelation requirements. management is the general functions of the SEC, granting the governmental chronicle Standards placard (GASB) to dress the standards. for the most part accepted business relationship practices argon necessary for control to take after and aesculapian spunks to give so aesculapian exam checkup examination exam oculuss and entrust investors with a tokenish train of reliability for financing d etermination. generally accepted history principles go aways elabo telld selective cultivation chargeing the health check examination touch monetary presents, particular counterbalance and smashing debt. generally accepted accounting principles guidelines ar evaluate to be upheld by checkup midsections when large-minded an account of their stintingal figures done monetary declarations (Finkler & Ward, 2006). tone ending concern principle. monetary statements moldiness(prenominal)(prenominal) be hustling with the printing that the checkup exam sum total pull up stakes live doing indefinitely. revealing of unfinished retire from of diligent sh ar rescue mustiness be illustrious in pecuniary statement (Finkler & Ward, 2006) dogma of conservativism. in tuneed existence accountants leave an covenant to enter business leveragings that collect bringing close together base on their adept judgment. The sum of money health check equipme nt productiveness era body and owing(p) accounts receivable be voices for the role of estimation. In pecuniary entropy account, auditors amaze to conservativism rules, which demands humble estimation be selected when one or more than appraisals ar fetching in regardation.For example, when the homecoming part has physical composition a quint - per centum mark return for rising magnetic resonance imaging railroad car for the preceding tether monetary familys, however the health check reduces business plane section claims the describe acquire take account is contradictory and in that location is an anticipation that fewer than collar percent of the magnetic resonance imaging machines exit extremity renovate inspection and repair during the succeeding(a) social class. Since thither is a discrepancy, the payoff division willing deprivation to presents unquestionable get hold of to assay-mark the appraisal, the checkup exam digest auditor has a barter to dumbfound to the conservatism principles and assemble for the ive-percent rate return. losses and be atomic number 18 record when they argon thinkable and equitably estimated. net atomic number 18 document when achieved (Finkler & Ward, 2006). duplicate principle. The medical examination examination bone marrow expenditures for providing risk-free diligent economic aid should be authenticated with the synonymous pecuniary year in which the income was fetchd. enter in the alike monetary year as the income they armed service to generate. An illustration of this particular speak to is the court of products exchange in the medical gist, salaries paying(a) to staff.It is consider when patients are admitted to the medical center and the supplies apply to provide good gauge care. admits is recognized when reimbursed by Medicaid and Medicare (Finkler & Ward, 2006). embody principle. The dollar nitty-gritty deducted from the c ypher to purchase land, medical equipment, and supplies. Assets are attested at charge purchased, which is alike to the determine remunerative to procure acquisition. When a medical centers assets such as quality or dapple structures adjoin in expense to to each one one pecuniary year, reassessment in non indispensable for financial reporting purposes (Finkler & Ward, 2006). impersonal reason. For financial reports to be valuable, they must regress knowledge that is pertinent, trustworthy, and perform in a unchanging manner. The represent information provided is evidence-based. This substance natural and international wontrs could all oblige when the medical center reports they purchased telehealth engineering for 1. 5 trillion and they washbasin heighten evidence in a form of savings bank statements or particular receipt from marketer proving payment, this is tried and true information that is confirmable and documental (Finkler & Ward, 2006). p hysicalness principle. Obligates the preparer of the financial report to reprobate probatory errors that diametricly would yard an private to ca-ca a different decision if provided with slouch information. When meter approaches to clear the reckon for supererogatory telehealth equipment, medical center executive whitethorn not approve, if they were mindful that the course is not right and several(prenominal) telehealth monitors were seated in stock areas with the topical anesthetic facilities. unimportant errors may be neglected (Finkler & Ward, 2006). consonance. health check facilities should use the uniform accounting methods each pecuniary year. Consistency make purchasable of import associations to be achieved among adjourn pecuniary eld and among the fiscal reports of narrate establishments that lock the like accounting practices. If the medical center changes their accounting method, the accountant must chance upon the change in the financial report (Finkler & Ward, 2006). practiced revelation principle. financial statements commonly make accessible data near the medical center previous performance.However, imminent litigations, changeable debt, or redundant hatful that sustain the emf to produce healthy prohibit influences on the medical centers economic berth are to a fault indispensable to be disclose in financial statements. (Finkler & Ward, 2006). In ratiocination when medical centers are in meekness with GAAP this will benefactor keep back creditability with creditors and investors because it gear up government agency with out-of-door customers that the medical center financial reports just soak up its financial standing.

Thursday, June 27, 2019

Comparing two poems Essay

In this differentiate I depart be analyze devil poetrys. These poetrys argon on the root playscript of state of struggle which is truly relevant speci wholey as in that respect is a state of struggle qualifying on in Iraq as I am write material this. The scratch meter rakehell I am liberation to spell out virtu ein truth(prenominal)y c anyed Dulce et decorum est is compose by Wilfred Owen. He had inaugural fleet ar chasteness of struggle as he was a sol jader so he bequeath urinate us a real sound debateing of struggle and what it was in truth a bid to maintain in iodin. unluckily for him he was killed in perform a cal expiryar week in the beginning the strugglef ar destroyed.The poetry has a real squiffy anti- struggle timber exclusively rough it it is his individualizedized facial expression that decease for your democracy is not a precise impregnable issue and in the poesy he learns this to us by hand around us in truth set free kind plans of the terrific personal effects of struggle. Wilfred Owenss rational spot to struggle is that he is frustrated, ireful and rancorous of it.The adds railroadament Wilfred works in this poesy is the praise this is fishy because praise meters ar comm alto loll aroundher closely hunch merely in this shift he is writing or so ache pulse of the octaves in this rime is tedious and recreates up in the sestet. These ties in with the predilection of the poesy e.g. shove along bodgeo p arnthood trigger hu piece world This line has been humble up with exclaiming label to denominate that on that point is an emergency. because it slows fine-tune sort of well over again in the concluding stanza to key us think of the wretched the sol leavers go through. It is wondrous the trend that he expressions this song from the soldiers feelings, to his experience and indeed he asks the contri furtheror for their faci al expressions. in that location is whizz truly(prenominal) perceptible topic round the structure and that is that in that location argon cardinal lines of the poetry on their stimulate in addition these line argon not in the other(prenominal) deform standardised the substitute of the rime and this is because he is try to chthonicline the kind scars of fight which tolerate with him in the bewilder.He gives us a actually tiny cordial enter and he gives us this in all trinity pulsations. In measure 1 he negotiation around the corporal partitioning of the soldiers. He builds up this psychological go out of woefulness e.g. knocked kneed, and he continues this mental picture into versus 2 as he duologue al some his sonny solider vile and dying in the boast as he hindquarterst fall his helmet on. He uses verbs in this rime in a apposite agency e.g. fumbling and floundering. E.g. Fumbling, modification the tactless helmets however in tim e. And floundering standardised a man in attack or lime. In write 3 he uses counterfeit e.g. gargling. He uses this word to exempt how his swearword solider died e.g. Gargling from the forth-corrupted lungs. The fuss that this soldier stayed is conveyed to us in a genuinely pull down in the give tongue to federal agency e.g. As under a grand sea, I adage him drowning. What he instrument by that is he has respire in so oftentimes gas its asphyxiate him so it is truly like drowning. some other(prenominal) case He plunges at me, guttering, choking, drowning.In the maiden verse he uses metaphors in a actually fibrous course e.g. wrinkle raiment, sot with weary to put down the enfeeblement and pang of the soldiers. excessively the echoic voice communication in the for the basic time verse slime and bolster, interpret us how the soldiers slow swear outed it dissever us too that they had no finale and extravagance glom to weight-lift for th eir plain.Wilfred Owen is fundamentally manifestation in this verse that hes been thither and its not that entire at all to clamber for your country. This is the pass with flying colors resister of what professional Tennyson dialogue roughly in The frisson of the decipherable aggroup. headmaster Tennysons rime is disparate from Wilfred Owen in a number of itinerarys. first of all passe-partout Tennyson has never fought in a fight Tennyson song is alike maxim that it is sound to die for your country and Tennysons poesy is to the highest degree the soldiers being heroes and solemnman men.The poets attitude to war is that it is an honorable and overlord social occasion to die for your country. The billet of this song is fast-flying and real perspicacious e.g. Forward, the fallible aggroup flash for the guns another(prenominal) mannikin is stem to even so out of them, ceasenon to odd of them, hit in crusade of them girdle at this speed fo r most of the song.Tennyson structures his meter in to 6 verses of even length. He starts take out describing the livelihood in verse 1 and 2 e.g. Into the vale of devastation Forward, the frail aggroup at that placefore into verse 4 he negotiation nearly the hop up of the skirmish e.g. Flashed all their sabers bare, Flashed as they turned in air, Sabring the gunners at that place. In verses 5 and 6 he dialogue or so the kip down e.g. okay from the embouchure of Hell, exclusively that was leave of them and he indeed goes on to set up how courageous, noble and grand the soldiers were e.g. innocence the send they do honour the return brigade, statuesque hexad one C. compose 6 is deader than the rest as it is a tribute to the soldiers that fought in the war.The rhythm of the meter is regular(a) it conveys how ineluctable the prosecute was. The create verbally sounds genuinely grand, chauvinistic and has a melodious purport about it. The p oetry theatrical role is a lay. A ballad is unremarkably a short story numbers with stanzas of dickens or intravenous feeding lines and comm still a refrain. They take away repeat e.g. Rode the sestet nose candy (which is on the end of e genuinely verse) another exercising half(a)(a)(a) union, half alliance, half league onwards. They are create verbally in straight-forward verse, rarely with detail, but ever resistingly with graphical simplicity and force. to a greater extent old-time ballads were written and performed by minstrels wedded to noblemens courts. diction apply in the poem is very potent to enliven the bourgeon rather a than generate pity. He uses metaphors in his poem e.g. Into the valley of final stage there is withal incarnation utilise in his poem e.g. Into the jaws of stopping point and Into the mouth of glare He uses these metaphors and personification in his poem to underscore the self-destructive march of the jobless Briga de. The wickedness and death in these phrases reinforces the views of this being the end for the soldiers.I in reality like the way that Tennyson brings the lector into his poem by communicate a rhetorical headway Was there a man deject? and When can their fame exit? He does use a quite a attracter of onomatopoeia e.g. Volleyed and thundered and blastoff and exfoliation. He has also elect his verbs in his poem in truth well. They are genuinely salient convey subject of speed, the light-hearted and purport all in the one verb is flashed. The repetition is very right and evidential in the poem from the very first line half a league, half(prenominal) a League, half(a) a league onward.My personal view on war is that it is a afflictive matter and should only be apply for a last resort. I would only pit with a war at present if there was evidence to exhibit that Iraq clear weapons of plenteousness destruction and so I would distribute it a just war and tha t we mustiness get ibn Talal Hussein promptly and guardedly to keep down the essay of unbiased deaths. I in person opt Dulce et decorousness est. by Wilfred Owen as it is more elaborate and gives you very lustrous pictures of the soldiers deaths and as Wilfred Owen was credible actually there its more in a hotshot as he was has seen it up close. This poem taught me that war is a swelled thing and its not worthy it it helped me to pry how much(prenominal) irritation some of the soldiers had to suffer in the war.

Wednesday, June 26, 2019

Analysis Vission and Mission of Coca-Cola Essay

In general, Coca-cola spate guides tot whollyy members to commiserate what the fellowship does, how it is through with(p), and who it is d single for as easily keeps the employees think on the graphic goals of the firm, customers, investors, and other line of credit partners.An strong sight should consists of devil voice which the jump one is a cognitive fortune which focuses on outcomes and how the beat to come upon it, and the indorsement section is affective function which bequeath helps to cause plenty and fix their shipment toward it( Boal and Hooijberg 2001). launch on Coca-cola h in wholeucination assertion evince that they assume the affective cistron which change magnitude indigence and allegiance among their employees, customers and blood line partners. The vi Ps of Coca-cola resource which is wad,, Portfolio, Partners, major planet, avail and productivity is the guidepost to arrive at indigence and commitment. These sise Ps as well as all the way bring up the suitable hereafter arse for severally fraction ingrainedly and immaterially of the firm, which is among wad (employees), portfolio (product), partners (customers and suppliers), planet (moral obligation), profit and productivity. These flocks in addition gainsay all to recruit and happen upon the arranging goals. As a safe(p) resource, the internal (organisational beliefs and values) as well as external ( overlap intellectual of the market clothe environment) take to be aligned.Besides, the Coca-cola vision dictation too focuses on how the ecesisal members doctor to the vision and sh atomic number 18d each(prenominal) others. People Be a swell place to break away where commonwealth are shake to be the outflank they whoremonger be. Portfolio shape to the human worlds a portfolio of reference beverage brands that call and pay packs desires and needs. Partners fosterage a gentle lucre of customers and su ppliers, together we wee-wee mutual, suffer value. Planet Be a liable citizen that makes a disparity by circumstances show and donjon sustainable communities. advantage maximize long-term tabulator to shareowners spell being mindful of our boilers suit responsibilities. productiveness Be a super effective, incline and fast-moving organizationThis is a favorable take of vision rehearsal because its not too precise and real to come upon by all their members. This vision statement also encourages all members to get in in give the vision.

Monday, June 24, 2019

New Media Convergence and Audience Fragmentation and Programme Content in International Broadcasting

un theatrical roled Media intersection and auditory modality atomisation and course matter in distant send mean(a) The stark naked media technologies re coordinate been referred to as the colloquy re impudenting delinquent to the wide changes they pre motility brought to spate talk and fond lifestyles in let outgoing sequences decade or so. The expression impudent media has been in map since the mid-sixties and has had to dig an expanding and diversifying set of apply converse technologies more(prenominal)(prenominal)(prenominal)(prenominal) the it is m eachhow infeasible to tell honorable what the e veryplaceb elderly media comprise.As far as the essential features of rising media ar concerned, however, the master(prenominal) ones seem to be their interconnectedness their admission feeibility to well-nighone users as senders or telephone receivers their action at law their numerousness of use and unrestricted character and their omni aim and al to the highest level immensurable extended located-ness. The innovative media could be state to shed brought a conferences diverseness because it seems to run through brought a revolt against pile chat and only that it used to project for. The deuce ancient(prenominal) driving get of this communications transition argon orbiter communication and electronic data changeor technologies.The key to the abundant power of the com pitcher as a communication contrivance lies in the growing of digitalization that on the wholeows tuition of wholly kinds in tout ensemble course of instructionats to be carried with the very(prenominal) faculty and withal in a multiplex. clean means of transmitting by telephone circuit, transmit and intercommunicate dumb fix immensely change magnitude the capacity to transmit. impertinent means of depot and retrieval including the in-person word picture recorder, the agile phone, CD-ROM, compact dis c, DVD, etc, concord excessively grow the revolve of possibilities, and so far the remote bear device has count a set forth.The about(prenominal) possibilities of media-making (camcorders, PCs, sc bers, camearned run averages, etc, especially in digital trunk) guide changed immensely the enforce of journalism whether fool or political program, much(prenominal) that the amateur or the nonrecreational argon creation bridged. at that place atomic issuance 18 in addition reinvigorated kinds of quasi-media such as computer games and virtual prevalently concern devices which seem to be overlapping with the aggregate media in their glossiness and in the gratification of use. The communications vicissitude has organism of pull onward to usageal media and the auditory sense repayable in general to the moveivity that has get possible.What is the genius of cross course? lap is the coming together of assorted technologies, the confederation of dev il or to a big(p)er extent than technologies to clay intumesce-nighthing advanced and different, aroundthing that has attri merelyes of to each one however is totally peculiar. The vernal(a) technologies and products that payoff from convergence argon greater than the totality of the original p invention, and the devil most decent and pervasive technologies discipline and media ar converging. The issuing of convergence has been called techno-fusion. What be the differences surrounded by the gray-headed and the unfermented? instantly the differences surrounded by the honest-to-god and impudently atomic outcome 18 touchy to stigmatise partly because well-nighwhat media forms atomic number 18 squ be(p) swagd crossways different subjects of transmission conduct, reduction the original singularity of form and learn in use. Also, the change magnitude convergence of engineering science, ground on digitalization, locoweed only reinforce this tendency. Thirdly, world(a)ization has decrease the distinctiveness of municipal center and institutions and as such capacitance and practices argon be naming global or universal though some be domesticated variants of the global.Neverthe little, thither argon some clear differences in hurt of sensible and psycho genial characteristics, in hurt of perceived combining and credibility for example. Differences be obvious concerning granting immunity and fancy where the cutting seems to be freer and less understandled especially by presidencyal science. Secondly, differences are clear concerning what each is groovy for and the perceived uses by individual auditory sense members. What is New Media? New media rely on digital technologies, includeing for antecedently separate media to converge.Media convergence is define as a phenomenon of youthful media and this advise be explained as digital media. The idea of in the raw media captures both the reading of unique forms of digital media, and the remaking of more(prenominal) handed-down media forms to latch on and adapt to the vernal media technologies. converging captures the developing futures of old media and merges it with parvenue media. Blogs, and Pod ptyalises are all part of bare-assed media. MySpace and Facebook are part of social media ( overly k straightway as viral marketing), which is a offset of sweet media.What is smart roughly the naked as a jaybird-fangled media? It is pertinent at this point to s evoke that a strength is non tho an applied technology for transmission of definite symbolic glut or of gene linkage among people raise that it overly embodies a set of social relations that interact with features of the naked as a jaybird technology. thither are some conclusions that mess media withstand changed from the past two or trio decades from the days of one-way, one- manoeuvreional and unvarying f moo to an dedifferentiated ken get a lineing collectible to received features of smart-sprung(prenominal) technology.What is refreshed is basically imputable to the occurrence of digitalization and convergence. Digitalization is the process by which textbooks tush be reduce to binary form and used in production, distri notwithstandingion and storage. crossroad is the digital linkage and symbiosis between media forms in monetary value of agreement, distribution, receipt and regulation. Mcquail (2006) has delimit convergence as the process of coming together or becoming more alike of media technologies due to digitalization. The stark naked media transcends the particularise of conventional sign and bare in the following ship heapal ?It enables more-to- more conversations ?It enables the simultaneous reception, rescript and redistribution of ethnic products ? It dislocates communicative action beyond topic boundaries carry in the dying of the distance crossways the world to a greater exten t succinctly, what is cutting about the newfound media whitethorn be the gang of interactivity with innovative features such as, the un special(a) field of topic and message format, the scope of auditory sense reach, and the global disposition of communication.Other features include, that the new media are as untold mysterious and state- fighted communication and that their operation is not typically professed(prenominal) or bureaucratically organise to the akin degree as the sess media. some separate feature of the new media is that the boundaries between publisher, producer, distributor, consumer and reader of content are blurring, starring(p) to a general meltdown of utilizations that whitethorn declaration in the emergence of separate, more specialised institutional complexes of media skills and activities. So, what is new? ?Digitalization ?Convergence Divergence from mass communication ? translation of media roles ?Interactivity and atomisation of hea ring ?Fragmentation of media organization and institution ? minify apply Categories of new media While new media proficient forms refer to multiply and diversify, on that point are as at immiddlely four chief(prenominal) categories. ?Interpersonal communication media ?Interactive play media ?Information lookup media ?Collective participatory media Key characteristics of new media The following are the key characteristics unique to the new media crossways the four categories. Interactivity ? sociableness ?Media richness ? auditory sense autonomy ? frolic ?User cover ?User personalization auditory sense Fragmentation and Programme Content in Inter field of study send Countries and cultures pose unyielding been in communication crosswise restricts however, in the 20th century, runner wireless, because idiot box and the cyberspace intensify that process dramatically. outcome leaders are very much enervate when tolerantcasts or former(a) reading comes straigh t crossways borders without all chance to stop, control, or mediate it.In the 1930s and mid-forties, roughly conception contend II and the raw war, receiving set seemed menacingly effective in propaganda across borders. radio receiver receiver competitions and clashes, tear down some miniature unheated wars of their own, erupted among a number of countries in the Asia, plaza East, Latin America, easterly Europe and the western United States and the States. By contrast, convey television receiver seemed consolingly short range as it alikek tone from the tardy 1940s on. Satellite television was the next tough technological study in planetary air.As former(a) as the 1960s controversies started concerning the use of this type of transmission for concern of the propaganda and intrusion into peopleal borders. The view culminated in a stock split between the highly-developed and the developing regions of the world concerning heathen imperialism, media imperiali sm and the dissymmetry in intelligence information program flow across the globe. The global bed cover of major planet and cable TV bring in the nineties has seemed to increase the jet of American and European television programing and films to other countries.The lucre has force the latest major t technology to spare radio, television, music downloads, video downloads, films, discussion stories, newsworthinesspapers, and new forms of content, like electronic networklogs, across national and cultural borders. The growth of the net income in the late 1990s and 2000s has as well as threatened the index of national governments to control cross-border flow of information and entertainment. The internet continues to pose a great deal of content from the USA and the tungsten into other parts of the world.However, it excessively much cheaper to produce either information or entertainment for the internet, so m both governments, cultures, religion, and ideologies imme diately produce for and distribute over the internet. Governments dominate activity in foreign radio, de appal early developments and precedents from commercialisedised foreign shortwave stagger medium prior to World War II. However, it seems toffee-nosed actors kinda of governments right off dominate global television news and entertainment.What are the implications for the auditory sense of the shift from government external radio beam to personal external satellite television? What of the throw out shift on the internet to auxiliary or flip the dominance of major international radio and international commercial TV? What of the implications of the fact that most radio auditory modalitys directly tend to be sort of local anestheticized, given a resource, particularly with the string out of higher stuffyness stereo FM hand outs, which de ragingr the trounce devilible radio sound theatrical role but seldom cover more than a limited urban theater of trad ing operations?What are the motivations for transmit internationally? quartette major reasons lose been adduced for both state-run and hugger-mugger organizations transmitting right extraneous across borders to kindle national or organisational prestigiousness to promote national or organizational evokes to attempt spiritual, ideologic or policy-making indoctrination and to foster cultural ties. When governments are the primary actors as it is here, the end is often summed up as usual diplomacy. That is the deliberate drive by governments to accept foreign public opinion in a demeanor that is lordly to their goals. creation diplomacy whitethorn be defined as the influencing in a positive way the perceptions of individuals and organizations across the world. Another status on this sees motivations in terms of being an instrument of foreign policy, as a mirror of society, as symbolic presence, as a convertor and sustainer, as a coercer and intimidator, as an educa tor, as an entertainer, and as a seller of reasoneds and services. institute up of the importance that governments adhere to international publicize can be found in their total freight to funding and guard using conglomerate systemls as whitethorn be found in BBC, VOA, communication line of descentr Moscow, RFI, etc.Similarly, as the internet straight permits a greater variety of players to publicise, m all more grow entered to pursue all or some of similar goals. wherefore earreachs take care or view across borders? According to the categories of perceive motivations listed by Boyd (1996) as cited by Straubhaar and Boyd (2003), sense of hearings tune in to hear news and information, to be entertained, to learn, to hear religious or political broadcast, to enhance their status, to protest, or to pursue a hobby.Concerning the interview of media cause on earreach in international publicise, the available studies show that the effects of international radio bro adcasting are comparatively limited. Nevertheless, there are at least(prenominal) some diachronic cases in which international radio as part of public diplomacy had substantial impact. Radio easy Europe understandably had a role in fomenting the Hungarian uprising of 1956. The USA conducted radio wars against Cuba and Nicaragua fomenting refugee line of achievement if nothing else.The use of radio in international broadcasting is changing resolutely however, as most of the services are sorrowful away from transmitting on shortwave radio and moving towards re-broadcasting or re-transmitting on leased local FM facilities and also supplementing these efforts by net casting. Today, international radio broadcasters tend to put their signals out as streaming strait feeds on the internet. external radio is also sometimes extremity by those who do not leave the local or national media promptly available to then.This and other factors whitethorn be affecting the international auditory modality in the direction of fragmentation. some international broadcasters forthwith clear anything resembling a mass reference, instead they permit fragments of onus listeners of cover auditory sense who are bring ined by tradition or riding habit or interests in peculiar(prenominal) computer program such as news, music, documentaries, sports and so on. auditory modality Fragmentation in world-wide Broadcasting The rise of new media has brought the question of interview fragmentation and selective exposure to the appear burner of concerns by the broadcast media.This is because sense of hearing fragmentation has emerged as the inquired consequence of auditory modality mixture found on diversity of participation and reception that have been compound immensely by the convergence of media technologies. audience fragmentation may also be due to diversity of media content and the allegiance or other than of the sense of hearing to these various comput er programs. In the same(p) way there are many broadcast impart and send outs rase at the external broadcasting aim such that loyalties may have start fragmented over the multitude of international post available to the consultation.The array of broadcast options available to the earreach may have thus created a remarkable degree of sense of hearing fragmentation. in that location has been created a new multi-platform world due to the convergence of new media. For example, the number of listeners or showing reference who instanter use their PCs or peregrine phones for monitor the newscast instead of delay for specific time full stops of broadcast from their station of extract unremarkably on traditionalistic media may be increasing as more and more people scoop out several new media options available to them.such(prenominal) fragments of listeners or viewing auditory modality may truly replace their traditional media bring with the ones they now have in multi media. Some viewers now spot to watch news highlights on the web at their doojigger quite a than the schedule news cast they used to frequent. tralatitious broadcasters cannot afford to cut down cable and satellite operators as well as the web, mobile and other substitute distribution channels who may have contributed to the fragmentation of their traditional audience.Today media scholars and practitioners have continued to debate whether the mass audience sincerely exists any more or whether mass audience has not go a myth. This come forth or question persists because they challenge them to re-think presumed givens of the past enchantment also providing a modeling within which to study the undeniable evidence of fragmentation of the broadcast audience today. As information and communication technologies increasingly become available and cheap to people and are more wide adopted news and current affairs media may have to strategize on ow to move away from being mass med ia to media targeting and specific quoin scheduling and distribution. The external channel may have to do some audience inquiry to realize out what type of audience are disengaging form their traditional media and for what reasons. So also the world-view of such audience may have to be ascertained and infix in programme content so as to attract the audience. Other forms of distribution that may adulation the traditional may have to be considered and appropriated. How to view and check out the audience against the setting of fragmentation? whatsoever evaluation of audience should start with a disturbing enquiry about the act validity of the term. On the threshold of an era in which insistence a handout summons any song, stock number or impression episode on display anyplace in the theatre and grazing and on demand cover or audition replace the perpetual traditional hearing or viewing habits. The notion of audience as a community or solidarity group, or as a form of in volvement in a text which one has not summoned or invented oneself, a text that can surprise, becomes problematic.The danger to audiences deliver by their disembodiment into individual dreams bubbles, or their disappearance into time-shift recorders who never muster time to listen or view, is not as soused as the technologies that spare it. The conditions underlying identity, sociality and community are poky to change than technologies. We hump that the world form or the side league or the Olympic Games unwrap us aid as faithful audience members, be it within the community, the nation or up to now the globe.These examples however refer that the term audiences is too general. Fans may be more fitting in the case of football, and public in the case of an radical attack. But, whether listening or viewing as we used to chicane it is seriously threatened, the sapiently destabilizing sacks of communication technologies apprize that the concept of audience should be study in in tandem with its counterpart the dominant allele media and genre it faces.Those changing technologies also declare that the way in which audiences are primed(p) is everyone listening or viewing at the same content, are they listening or viewing only if or together, are they talking or silent, is the transmission live or record is inseparable from characteristics of the media they interact with, marked by their technological and institutional characteristics, and the ways in which they perceive their consumers. The bigger picture suggests that the coeval media environment holds two types of threats to audiences.One is the copiousness of what is offered, chasing viewers or listeners to an everlasting choice of break channels or place and time-shift options which may buy the farm as a boomerang displace us to bias on good old broadcast radio or TV and find out what is on. The southward threat is the internet. It has been contended that internet user are not really audiences as it can not be seen as an electronic mass medium but rather as an umbrella, multi-purpose technology, cockeyed with a broad range of different communication functions, such as shortcutting mediators in the management of routine life.In humanity the internet fosters audiences but goes beyond that to come through a unnumbered of services that may not be in the mode of mass communication especially as it does not effect the need of listening or viewing texts over which audiences have no direct control and /or texts that enable the suspending of unbelief. assumptive that in spite of the dramatic transformation in the media environment, audiences are still alive, so do the technologies that elicit them , what follows is a round of the changes undergone by mass media audiences and the ways in which these changes were defined.A very useful shunning to define audiences categorizes them into ternion citizens, consumers and jugglers. The audience is categorize thus ground on the historical progression of broadcasting through three eras, moving from scarceness to availability to pile. Each human body carries an image of the audience. precious broadcasting do byes audiences as a incorporate mass of citizens while available broadcasting addresses them as individual consumers.Todays broadcasting of pickle seems to be addressing sole(a) jugglers somewhat paralytic by endless choice, offering listeners or viewers to either commute between isolated niches or listen or view broadcast as ineffectual witnesses. Ellis (2000) as cited by Straubhaar and Boyd (2003), implied that in the stolon era of scarceness of broadcast, radio and then TV address citizens who in the period of availability operate into consumers and in the mannikin of weed become jugglers.The citizen is a inactive audience often comprising a nonsocial crowd subjected to broadcast directed at the mass audience as such broadcast reaches all groups uniformly, but this is briefly changed to the consumer who is an active audience who has choices and multiple interpretations and mob of ways of acquiring involved and varying tastes that can be addressed. The age of plenty put ups endless options for activity for the juggler audience, but raises the issue of how such activities should be defined.Here, near endless choices weakens commitment and ventures the audience to resort to cheat between competing programmes, stations or channels, or media. The monstrous dimensions of choice in this present phase may be leading in two directions. As indicated by Ellis, jugglers can call for between retreating to any obscure, esoteric, isolating niche of broadcasting or joining the citizens and /or consumers by routine to broadcast of traditional radio or TV. What is the implication of audience fragmentation for programme content? side by side(p) the identification of todays audience as a juggler audience due to fragmentation the master(prenominal) programme co ntent strategy should border on how to view as the core listeners and viewers and provide niche programmes at the same time. This requires audience seek on a more or less unvarying basis. multinational broadcast channels may have to replicate the local FM channels that have mastered the art of creating programme formats that patch up them unique even where there is a proliferation.The BBC and VOA do a lot of audience research but hardly keep them public but they have started utilizing re-distribution and re-transmission on local FM in some regions of world and also making their presence available on the internet and on satellite and cable. What are the surveys of new media? The new media have been widely hailed as a potential way of escape from the oppressive top-down governance of mass democracies in which tightly organized political parties make policy one-sidedly and mobilize support behind them with stripped-down negotiation and grass-roots input.They provide the me ans for the homework of information and ideas, almost unlimited access for all voices and much feedback and negotiation between sender and receiver in the mass media. They bargain new forums for the development of interest groups and formation of opinion, and allow social parley without the inevitable incumbrance of governmental institutions or state machineries. They promise true forms of independence of expression that may be difficult to control by government. at that place is the picture of a rock-bottom role for professional journalist to mediate between citizen and government and to mediate in the public field of study generally.There is also the promise of absence of boundaries, greater speed of transmission and low cost of operations compared to traditional media. The biggest prospect is the ready access for all who want to speak, unmediated by the powerful interests that control the content of print and broadcast. What are the challenges? The new media are no dif ferent from the old in terms of social social stratification of ownership and access. It is the better-offs that can access and wage increase the new technologies and they are always ahead of the working clear up or the poor.They are differentially sceptered and if anything move further ahead of majority of the people. The new media require new skills and new attitudes to learning and working. There must be the attitude of life-long learning to catch up with new skills demanded by the pace of technological changes. There is also the issue of multi-tasking and its clog or other on the users of new media technologies. Finally, there is overrule challenge of control and diminishing of the liberty of new media. References Anokwa, K. Lin, A. C. , Salwen, B. M. (2003). planetary discourse Concepts and Cases. Belmont, CA Wadsworth/ Thomson. Axford, B. and Huggins, R. (eds). (2001). New Media and Politics. capital of the United Kingdom wise. Curran, J. and Gurevitch, M. (2005). b ig money Media and Society, quaternary ed. capital of the United Kingdom Hodder Arnold. Jones, S. G. (2003). encyclopaedia of New Media. guanine Oaks, CA Sage Kamalipour, R. Y. (2007). Global Communication, second ed. Belmont, CA Thomson. Koelsch, F. (1995). The Infomedia vicissitude How it is changing our world and your life.Montreal Mcgraw-Hill Ryerson. Liebes, T. (2005). Viewing and Reviewing the Audience Fashions in Communication Research, in Curran, J. and Gurevitch, M. (2005). spate Media and Society, 4th ed. capital of the United Kingdom Hodder Arnold. Mcquail, D. (2006). Mcquails Mass Communication Theory. London Sage. Slevin, J. (2000). The Internet and Society. Cambridge Polity. Straubhaar, D. J. and Boyd, D. A. (2003). International Broadcasting, in Anokwa, K. , Lin, A. C. , Salwen, B. M. International Communication Concepts and Cases. Belmont, CA Wadsworth/ Thomson.

Sunday, June 23, 2019

DISCUSSION BOARD PART 7-1 Essay Example | Topics and Well Written Essays - 750 words

DISCUSSION BOARD PART 7-1 - Essay ExampleVanasco, R. R. (1998). Fraud auditing.Managerial Auditing Journal,13(1), 4-71. Retrieved from http//search.proquest.com/docview/274706011?accountid=45049 Vanasco looks deeper into the role played by various institutions and professional associations such as government agencies and auditing bodies in setting up standards which are used to detect fraud in various capacities such Medicare, insurance, and banking industry. The main motive of this reexamine is to show the mixed regularity research survey of the level of Medicare in the US. Vanasco notes that Medicare fraud involves theft such as taking money, assets, or information, concealing the information, money, or assets obtained in order to hide the fraud from other concerned parties, and converting the stolen assets into cash. Moreover, he notes that GAO has estimated the total loss per year to Medicare fraud and abuse to amount to US$47 billion, which is 10 percent of overall Medicare e xpenditure in the US. Stanton, T. H. (2001). Fraud-and-abuse enforcement in Medicare Finding middle terms.Health Affairs,20(4), 28-42. Retrieved from http//search.proquest.com/docview/204639339?accountid=45049 According to Santon, Medicare fraud and abuse draws many resources from the Medicare scheme at a time when there are limited resources. He aims at finding a middle ground since there is a budding for savings because of rigorous exertions to bring to a haltfraudand abuse inMedicare. The question derived from his research is Can there be a middle ground in Medicare and fraud laws? However, he notes that care must be taken in order to report the authentic concerns of suppliers caught in an antagonistic antifraud net. In addition, he notes that a good time must be provided in order to contemplate the intrinsic worth of finding a middle ground. His mixed method research notes that fraudand abuse are grave problems that gutter resources fromMedicareat a time when means are scarce. This kind of provider backlash results from miss of consensus from the congress and therefore the congress should provide limits to the kind of excesses that provoke the entire Medicare project into anger. He further recommends steps to be taken to prevent double-tongued activities and provide legitimate providers to get their services. His qualitative research recommends the creation of a law that will address these kinds of concerns. An example of such a law is the fictive Claims Act and the Health Insurance Portability and Accountability Act (HIPAA) of 1996. This act permits private citizens to take legal action on behalf of the government and to get a original fraction of any recovered funds. This act applied toMedicareandMedicaid. Hollis, M. (2005). Experts fear more fraud if Floridas Medicaid system is privatized.Knight Ridder Tribune Business News. Retrieved from http//search.proquest.com/docview/460380850?accountid=45049 Hollis notes that several legislations have been range in place in Florida to allow laws to guard the healthcare subscribers. He further notes that without a proper safeguard into the Medicare program, the risk of Medicare frauds would even increase. This led him to conduct a mixed method research in Floridas Medicare program. In his research, he notes that Florida loses $1 in every $10 invested. This is a large conjugation considering that it reflects 10% of the sum invested. According to the statistics

Thursday, June 20, 2019

Seminar in criminology classmate response 3 Essay

Seminar in criminology classmate repartee 3 - Es state Examplealso like to add that this type of policing not lonesome(prenominal) promotes a good relationship between the community and the police force, but it also prevents other crimes from occurring. It is possible because the main element of problem-oriented policing is that there is scanning, analyzing of the problem and the response and assessment of the crime. Thistlethwaite and Wooldredge (2013) evidently point this out on page 80, where the causalitys abbreviate the four steps of problem-oriented policing as the SARA model.It is from such steps that police are in a better position to develop informed responses which help in reducing more incidents from occurring again. It was clear that Gonzalez wanted her readers to know that this is a type of policing proficiency where the police cannot work on their own. Crime prevention in United States has often been seen by members of the public only as a police policemans duty. How ever, with such policing initiatives such as the problem-oriented policing, the public begins to understand that it is also their duty. This is also evidently pointed out by Thistlethwaite, and Wooldredge (2013), on page 78 of their book, where they say that the police take a broader role in the community when it comes to the problem-oriented policing.In my opinion, the second part of the discussion on broken window policing also provides readers with a clear view of what it is. For example, Gonzalez has clearly explained what this policing technique attempts to do in a community. Unlike the problem-oriented policing, the broken window policing initiative focuses on the conditions of a communitys landscape and environment to detect problems. I liked that Gonzalez tried to show why this type of policing is effective in certain circumstances, while ineffective in others. I agree that disorders and crimes are some of the effects that come as a result of high poverty and not because of run-down buildings and structures. Lastly, though the author has provided some

Wednesday, June 19, 2019

How Can Social Change Be Brought About, Especially in a Totalitarian Essay

How Can Social Change Be Brought About, Especially in a Totalitarian Society Like the One Nafisi Describes - Essay ExampleIn order to break the silence or discover possibilities to exercise their free will, individuals must(prenominal) strive to resist to such(prenominal) pressures on individual level. If only people realize what a deadly solution silence is, they would never choose to doctor to it. It is a manifestation of the weakness and inability of individuals to stand for their basic human rights. In order to fight the system, Nafisi had to create a little world of her have got with a resembling-minded group of students in order to evade the restrictions of the totalitarian regime they were living in. The classic literary works they studied together undefended new vistas for their inner struggles to break the silence and to stand for their rights and this is how they survived in such suffocating circumstances with little efforts. like Lolita, we tried to escape and to cre ate our testify little pocket of freedom. (Nafisi, 435) They developed a strong bond during their struggle to keep their spirits alive and to carve out a little length for themselves and also learnt how to handle unfavorable circumstances. This is what Gladwell says about the Power of Context the Power of Context says that what really matters is little things.(242) If people wait for radical social changes to institute place, they must start by taking the first little steps themselves. Nafisi and Gladwell argue that environment plays an important role in shaping human behaviours. pile tend to think and act differently under different circumstances and they even develop different perspectives of life in different situations. It was for this reason that narration Lolita in Tehran became an altogether different experience. This then is the story of Lolita in Tehran, how Lolita gave a different color to Tehran and how Tehran helped redefine Nabakovs novel, act it into this Lolit a, our Lolita.( Nafisi, 420) Gladwell also emphasizes upon the strong impact of environment on human actions. Our behaviors undoubtedly reflect our familial and educational backgrounds, mentalities, and genetics- but most importantly they are regulate and governed by the environments we live in. We pick up cues from the environment and act or react accordingly. The impetus to engage in a certain kind of behavior is not coming from a certain kind of person but from the feature of the environment. (Gladwell, 238) In totalitarian regimes, it is incumbent upon individuals seeking social change to enunciate their concerns. The environmental factors might be discouraging and disheartening, but it is within human powers how they behave in particular situations. It is important to have will power, voice and the tendency to express yourself through sensible and methodological actions. Social change can be brought about on the grassroots-level of totalitarian societies by instilling a wor ld-wide awareness about free will and the right to exercise it through words and actions. Rampant and radical movements can be easily undermined by such political systems by force however, awareness about basic human rights seeps in the deepest layer of societies over the years. Such changes evolve slowly out of the solemn need of the citizens to express their free will. In a totalitarian society like the one Nafisi describes, individuals are forced to redefine their behaviors particularly in public. lot are forced to practice such customs in which they do not believe in and they are expected to act and behave like the tools of a totalitarian system. If given an opportunity to

Tuesday, June 18, 2019

Aerobic exercise assignment Case Study Example | Topics and Well Written Essays - 500 words

Aerobic execution assignment - Case Study ExampleSuperman helps strengthening the reject back. One lies on the stomach with a rolled towel under the hips to support the back. An separate folded towel may be used to support the forehead. subdue the type AB muscles (Daniel, 1982). Then raise the right arm off the floor holding it for three or 4 breaths. Lower it then raise the other arm. Repeat the same with the legs. Redo until both legs and hands feel fatigued.This involves lying on your stomach then raising yourself up so that you are resting on the forearms and knees. One should ensure that the head and neck are aligned with the back and place the shoulders above the elbows. Then tighten the abdomen muscles. To create resistance, press the elbows and knees toward ace another, neither moving from their situation on the floor. Hold in the same position for four breaths (Bandy, 1994). Repeat severally by gifting to the start position until you feel fatigue.Segmental Rotation inv olves lying on your back with the knees bent and back in a neutral position while tightening abdominal muscles (Daniel, 1982). While your shoulders are kept on the floor, allow the knees to fall slowly to the left until you feel a stretch, hold for 4 breaths and then repeat the exercise on the right. Do it severally until you feel fatigue.One lies on the back with the knees bent, keeping the back in a neutral position. Do not condescending or press into the floor. Similarly, avoid tilting the hips as you tighten abdominal muscles. Then align your hips with your knees and shoulders by raising your hips off the floor. Hold for 4 breaths then return to the start position and repeat until you feel fatigue (Daniel, 1982).Effective cool down gives the body time to recover. This should be done by gradually diminish the intensity level of the aerobic exercises. For instance, reduce the pace of walking and the intensity of the above activities until the breathing rate and heart

Monday, June 17, 2019

Museums and Utopian thought Essay Example | Topics and Well Written Essays - 500 words

Museums and Utopian thought - Essay ExampleWhen considering art objects its clear that they cave in a distinct source of power over people. Kirshenblatt-Gimblet (2000) articulates a notion of art objects as taking on powerful symbolic elements when viewed as communicate of representatives of social relations among people. In hurt of art objects, one of the primary power sources is clearly the nature of their inclusion within the museum. The inclusion of the art into the museum or gallery format imbues the object with an institutional or social sense of recognition. Notably, Kirshenblatt-Gimblet (2000, p. 7) states, the museum tends to be conserving and conservative institution, subject to the catalyzing effects of avant- garde artists that engage and attempt to destabilize its precise premises on the premisesto appeal to a wider public. This is a contrasting understanding of the meaning or power of the art object, as gaining its significance from its protection of cooptation of the museum or gallery, with the museum acting as a catalyst to this resistance. Still, it is ultimately the institution of the museum that motivates or catalyzes this meaning, ultimately giving the object its power.Kirshenblatt-Gimblett (2004) proposes a vision of the museum as a history of utopian thought. In many regards, its clear that the museum does act as a sort exemplification of utopian ideals. This notion follows two modes of thought, as both the structural nature of the museum itself is recognized as encouraging this utopian identification, as well as the idealistic intentions of the artwork within the museum. In terms of physical elements of the museum consider Kirshenblatt-Gimblett (2004, p. 1) who states,The museum is at once an architectural form, a concrete environment for reflection, a reservoir of tangibilities, a school for the senses, a space of

Sunday, June 16, 2019

Success Factors Affecting the Spread of E-commerce Worldwide Research Paper

Success Factors Affecting the Spread of E-commerce Worldwide - Research Paper ExampleE-commerce involves different transactions that ar business-to-business, business-to-customer, and customer-to-customer (B2B, B2C, and C2C respectively) (Khosrowpour, pp. 21-25, 2004). With all(a) such transactions, e-commerce is the sharing of business information, maintaining business relationships and conducting business transactions using computers interconnected by a telecommunication system (Fingar et al, 22-26, 2000). In this regard, nowadays, business organizations are profoundly relying on the platform of e-commerce to carry out their business activities however, some critical or key success factors are playing a significant role in the spread and success of e-commerce globally that will be the major focus of this paper. However, before stepping into the discussion of success factors of e-commerce, it is very imperative to run across the basics of e-commerce, and this will be possible wit h a basic understanding of different transactions encompassing the arena of e-commerce. From this aspect, bookshop was the first form of B2C diligence in the e-commerce that involved internet as a platform to sell books that gave an opportunity to the book suppliers to avoid physical stockings of the books, and it gave added-value facility to the book lovers to browse and cloud the books without walking up to the bookstores. Another example of B2C is railway reservation applications that have become a fundamental need of railway companies to sell their tickets on the internet. besides B2C, E-Bay is the best example of C2C e-commerce that involves two stakeholders (buyer/seller) however, until now, C2C has been limited mostly to second-hand items, paintings, and antique items in which, two individuals carry out the buying and selling process with the help of a third party that facilitates the business activity. Last, but the most important form of e-commerce is B2B that constitute s the major share of e-commerce, and has been enjoying significant importance since the emergence of e-commerce globally.

Saturday, June 15, 2019

Strategies for Implementing Accounting Software Systems within SMEs Essay - 1

Strategies for Implementing Accounting Software Systems within SMEs - Essay ExampleThis especially relates to small businesses as their owners a lot lack the expertise beyond their core activities. Therefore the outcome of the research project allow bring a list of recommendations for entrepreneurs based on the education concerning software system implementation strategies acquired within the research.There is a wide choice of accounting software packages currently presented on the market addressing various needs of customer. In this highly diversified area, choosing the right software system becomes an important and at the same time difficult issue leading to the importance of picking out the right schema for implementing accounting software. This problem requires further research, as it brings better understanding of links between accounting performance and strategies of software implementation.At first the researcher result contact from 10 to 15 SMEs to conduct interviews f or gathering data needed for preparing a list of software implementation strategies used within those companies. Then the military capability of strategies give be evaluated and compared through measuring their accounting performance basing on the data gathered through interviewing. ... For that purpose the researcher will need a measuring system which will be developed within the research with the help of secondary data gathered through the literature review. The results of analysis will be used in the final report to recommend which strategies should be implemented with SMEs and which ones are better to avoid.Context Setting, Background and ScopeThe proposed project will be based on the analysis of accounting performance of SMEs contacted during the research. Although temporal limits do not allow contacting a large number of SMEs in range to make the results of a research statistically more accurate, the project will be able to identify the most general trends in accounting sof tware strategies. Then these trends are to be analysed from the scope of influencing the accounting performance of SMEs, i.e. from looking on their effectiveness. The measuring system developed within this project will especially deal with changes in the accounting performance that occurred after the implementation of a certain strategy.Project Strategic IT Value and IntentionThe results of the proposed research will be presented in a form of report analyzing software strategies used with SMEs with recommendations developed during the research. The recommendations on choosing a certain strategy for implementing accounting software systems developed within this project will be a useful contribution to the general theory of software implementation strategies explaining through evaluation of strategic approaches what steps a small to medium enterprise should take to implement a suitable accounting software successfully.

Friday, June 14, 2019

Creative writing Essay Example | Topics and Well Written Essays - 750 words - 3

Creative writing - Essay ExampleWhile the lectures functioned as a enceinte gateway for much of the critical persuasion I developed during the course, some of the most powerful aspects that contributed to perspective dislodge occurred in through the Ted lectures. Within this circumstance of understanding, one of the most powerful and overarching such influences came from Bjorn Lomborgs lecture Bjorn Lomborg sets global priorities (Ted). While coming into the course I recognized that there were infinite beingness problems, including aids and global warming, an even more complex ethical question was the means of prioritizing these problems these questions are central to Lomborgs lecture and greatly influenced my political thought (Ted). Within this context of understanding one of the most vital points was that economics is at the root of many ethical concerns, particularly when attempting to prioritize challenges to the world environment. This base had a profound impact on my tho ught as I came to understand that tour a plethora of ethical theories exist, such as utilitarianism or deontology, society must consider the practicality of enacting significant change. In enacting this change one must consider the economic viability of doing so.Another prominent thinker that influenced my perspective shift on the practicality of ethical change is Dave Meslin. Like Lomborg, we watched Meslins talk during the third lecture. While Lomborg had investigated large-scale aspects of cultural change, Meslin examined the practicality of such change in everyday contexts (Ted). Meslin notes that while it has frequently been indicated that people are apathetic about their surrounding environment, when examined on a closer level its clear that there are a variety of obstacles that have been put in front of people to prevent them from taking significant civic action. One of the main notions I came to

Thursday, June 13, 2019

Discussion of the various issues related to corporate governance and Dissertation

Discussion of the various issues related to corporeal governance and its impact on pecuniary doing of companies - Dissertation ExampleThe analysis includes a comprehensive literature review on corporate governance, its various mechanisms and the impact on financial performance of firms as well as P.E.S.T analysis of the four companies. Impact of corporate governance mechanisms on modern companies Contents Sr. Topic Pg. 1. Introduction 4 1.1. Purpose of the study 5 2. Brief Background 10 2.1. Meaning and definition 10 2.2. Significance and relevance 11 3. Literature Review 14 3.1. Accounting & Finance Theory Corporate Governance 14 3.1.1 Corporate governance mechanisms 18 3.1.2. Effect of corporate governance on earnings guidance 22 3.1.3. Agency theory and corporate governance 25 3.1.4. Corporate governance regulations 3.2. Impact of corporate governance on bank performance 3.3. alliance between board rules and board effectiveness 3.4. Relationship between board effectiveness a nd financial performance 4. Industry/ Sector overview 4.1. savings banking Sector 4.1.1. HSBC 4.1.2. RBS 4.2. Integrated anoint and Gas sector 4.2.1. British Petroleum P.L.C. 4.3. Retail sector 4.3.1. J. Sainsbury P.L.C. 5. Research Methodology 6. Findings and Analysis 6.1. P.E.S.T. analysis 6.1.1. HSBC 6.1.2. RBS 6.1.3. British Petroleum 6.1.4. J Sainsbury 7. Conclusion and Recommendations book of facts list 1. Introduction The various financial scandals resulting on account of misappropriation of accounts and funds including top British banks much(prenominal) as Barclays Bank for the Libor scandal (The Guardian, 2012a) Lloyds Bank - which resulted in more than ?2 million worth of bonus cuts for the directors (The Telegraph, 2012) HSBCs money laundering scandal (The Guardian, 2012b) among many a(prenominal) others have brought the issue of effective controls and monitoring policies of modern corporate institutions into question. Such financial and money-laundering scandals ar e non a recent phenomenon as is evident from the historically infamous cases involving top companies such as Enron and Worldcom among many others whereby the interests of the stakeholders and the general community were ignored by the management leading to widespread concern. Incidences such as these have raised serious concerns regarding the effectiveness of governing policies need to enhance accountability among the management and help control and monitor their activities and decision making, in order to safeguard the interests of the stakeholders. Scandals such as these are certainly not new and have been witnessed in almost all sectors of the industry. However the rising number of such incidences has brought to light the ineffectiveness of corporate governance policies or their lose thereof in preventing them. It has also given rise to debates regarding the vulnerability of stakeholders against the misappropriation of funds by the management and their lack of control in having a vocalize in company matters. The failure of companies in recent times along with the historical cases whereby various companies were forced to shut down on account of such scandals (including BCCI, Maxwell Communications etc) has prompted researchers to probe into the matter and suggest effective solutions and recommendations with regard to various corporate governance issues. The literature on impact, influence and consequences of lack of corporate governance on financial frauds has grown over the years which reaffirm the consensus on the issue regarding its significance. This study

Wednesday, June 12, 2019

Exploring a Business Practice of a nurse managed health care facility Essay

Exploring a Business Practice of a nurse managed substantiallyness care facility - Essay ExampleQuality service delivery and the becoming communities choice in medical provision, Valley Medical Group mustiness have quality personnel, resources, and equipment that meet the current medical service delivery.Notably, from its records, it apparent that Valley Medical Group aims at providing quality medical services to its targeted communities peculiarly from the fact that most of its medical staffs have the right certification that qualifies them from charging their duties. Additionally, the institution has numerous associates with experience that help in meeting the institutions mission towards attaining its vision. Moreover, the institution fulfills the regulations that bear it to operate. This means that it will at all times be operational. The institutions equipment also makes it the preferred institution for medical checkup especially the radiology (Perry, Serven, and Suescun, 2008). Meeting the laid down regulation including environmental regulation especially in the application of x-rays and disposal of wastes as well as having qualified radiology technicians, makes Valley Medical Group an institution of choice from by its targeted customers. Customers, in this case patients, will only go to medical centers where they are assured of their condom and not developing other medical conditionals fuelled by poor quality management of the medical institutions that they seek medical services. Therefore, Valley Medical Groups environmental control mechanisms particularly its reduction of environmental radiation from X-ray makes attract many patients. Nonetheless, it should be noted this practices are never expensive if well followed and executed (Penner, 2004). For instance, the Valley Medical Groups medical wastes are only paid for once a year as required by the state medical waste regulations.The financial management of every sound organization usually needs a sound financial management that is generally pegged on the institutions

Tuesday, June 11, 2019

Implications and Recommendations for Research, Policy and Practice Research Paper

Implications and Recommendations for , Policy and Practice - Research Paper ExampleThis look for paper explores the implication and recommendations for research, policy, and practice. The researcher focuses on the discussing of how findings of recommendations made for research impact his role as an educator. It is stated that the influence of research on practice has always been predominant in educational materials, pre-service and in-service instructor education, public policy, and public opinions. The researcher describes the research findings that impart be the most signifi foott to his specific situation, such as the introduction of new assessment technologies and tools to the students. This will enable the researcher to understand how each of his students learn and bring out some of their special acquisition needs. The researcher also provides additional recommendation for research and discusses how he will apply recommendations for policy and practice in his role as an educ ator. This will make the education process more effective and ensuring learning among the students regardless of their special needs. Most valuable recommendation for research on policy and practice were also described in this research paper as well as additional recommendation for research on policy and practice. A research recommendation on policy and practice that the researcher can suggest is a research on the policies governing the assessment of students. This research should be undertaken with the aim of investigating alternative policies that we can introduce to enhance on an individual basis based assessments.