Financial Accounting Standards Board Essay

Runway Discount (Runway), a privately held online retailer, has implemented a new customer referral marketing campaign. The campaign involves incentivizing current customers to refer their friends to Runway’s website. When a current customer refers someone who makes a purchase on Runway’s website, the referring customer receives a $25 credit to be applied to a future purchase. Two important provisions should be highlighted regarding this â€Å"Refer-a-Friend† program: The $25 credit is contingent upon the existing customer’s referral actually making a purchase The $25 credit is applied to the referring customer’s future purchase at the time that the referred customer makes a purchase The business purpose of this Refer-a-Friend program is to increase sales and expand Runway’s customer base by providing incentives for current customers to refer their friends. The first accounting issue associated with Runway Discount’s Refer-a-Friend program is identifying how the $25 referral credit should be recorded in Runway’s income statement. Is this consideration an adjustment of the selling prices of the vendor’s products or services, and therefore characterized as a reduction of revenue, or is it a cost incurred by the vendor for assets and services received from the customer, and therefore characterized as a cost or expense? The next significant accounting issue is regarding when Runway should record the $25 referral credit as a liability: (a) at the time an existing customer receives the $25 referral credit, or (b) at the time the existing customer actually uses the $25 referral credit to make a purchase? In the following sections, we will discuss the possible accounting treatments under U.S GAAP and IFRS, which relate to these accounting issues facing Runway Discount. Relevant examples will be provided of businesses that offer similar referral incentive programs. We will conclude with our recommendation of how Runway Discount should account for the referral credits it issues relating to its Refer-a-Friend program. Applicable Authoritative Literature FASB Accounting Standards Codification (ASC) 605-50, Revenue Recognition IASC International Accounting Standards (IAS) 18, Revenue Recognition View as multi-pages

Closing a person centred counselling session Essay

Explain the importance of closing a session Each counselling session is likely to be emotive which will leave the client vulnerable to the outside world of the counselling room. Since some difficult topics are likely to be discussed and the client is likely to express a variety of emotions, it can be hard to bring a session to an end. Sometimes it can feel that the timing of the endings is insensitive to the clients needs. It is extremely important to summarise accurately and sensitively to confirm to the client that they have been heard. It demonstrates empathy and understanding and it allows for clarification where necessary. Even when a client is aware of the time boundary, they can be so absorbed in talking about something deeply emotional. It is important to re- assure the client that they are welcome to discuss this in more depth at the next meeting. Closing the session gives the client opportunity to confirm practical details for further sessions, such as dates, times, number of further sessions needed. This will define boundaries and make the client feel safe and establish trust that the counselor has a commitment to helping the client resolve their Explain the possible impact of diversity on the use of counselling skills in a session. Prejudice is, for good or ill, a part of our nature. It is instilled in us from birth onwards. All we can hope to do is to combat it, and the first tool in our armoury must be that of awareness. Without this, it is very difficult, perhaps impossible, for the counsellor to explore how it might be influencing the counselling relationship. Difference, prejudice and discrimination are issues that all counsellors need to address as part of their personal and professional development. Counsellor need support and training on these complex issues as this will help the counselor understand the experience of discrimination, as well as explore their own – often unconscious – attitudes to others, based on gender, sexuality, race, culture or mental health, social class, biological sex, gender-role identity, marital status and values and religion.

Road Traffic Noise

1 . R O A D T R A F F I C N O I S E S T R A T E G Y As our towns and cities continue to grow, so too does the volume of traffic travelling on our roads. While this traffic represents an essential part of society's development and prosperity, it is also a growing source of concern for the community. This paper discusses many of the issues relating to the impact of road traffic noise on the community. Section 1 outlines the proposed Road Traffic Noise Strategy, its scope, development and how you can contribute. Section 2 contains information on the ffects, levels and sources of traffic noise, and outlines the current programs that contribute to reductions in road traffic noise in Victoria. 1. 1 Scope and Purpose of this Paper This background paper is the start of a process to develop an integrated Road Traffic Noise Strategy (the strategy) for Victoria. This background paper:  · explains what a road traffic noise strategy is;  · explains how the strategy will be developed, includin g how you can contribute to the process;  · provides information about the effects, levels and sources of road traffic noise in Victoria Section 2); and  · outlines current programs that address road traffic noise issues (Section 2). 1. 2 What is a Road Traffic Noise Strategy? A road traffic noise strategy is a plan for managing the noise from motor vehicles on the road network. The strategy will guide the activity of government, business and the community to achieve reductions in road traffic noise over time. Solutions to address road traffic noise are not often found in a single program but rely on combinations of programs. The strategy therefore needs a broad range of tools for reducing the impact of road traffic oise. An integrated traffic noise strategy will require administration from a number of organisations to implement the elements of the strategy over the short, medium and long term. The strategy will contain a range of tools such as:  · a State environment protecti on policy (SEPP) for providing the policy framework and setting legal standards for noise levels from roads;  · national processes for the development of regulations and programs to reduce noise from the motor vehicle;  · programs for managing noise from roads by VicRoads and local government

Literacy Narrative Essay Example | Topics and Well Written Essays - 1000 words - 2

Literacy Narrative - Essay Example I couldnt stop figuring out how it could be if I won in a foreign land, and was branded the best singer of the year. I was very determined to win and, therefore, I dedicated myself and spent sleepless nights practicing. The song was quite challenging since it was not easy to translate all the words. I kept on forgetting some parts of the song, and I had to refer to my script uncountable times. Giving up was not an alternative; I had to win thee challenge. One month prior the talent show day, I sacrificed having fun with my friends and visiting the gym. I utilized this time to perfect my presentation. Finally, the long awaited day came. After class that day, I rushed to my room to freshen up. I dressed to the occasion and started the journey. My family had travelled to cheer me as I presented. We drove to the venue, my younger brother and mom sang the song all the way. This assisted me since I was able to grasp every word as they sang. My father helped me that my effort would be rewarded, and I would win. We arrived, and my family went to the audience hall when I joined the other contestants. The contestant looked so sure of themselves, and this made me feel nervous. Their mastery for English was very good, and they were so eloquent in their presentation. My dads words lingered at the back of my mind, and this encouraged me. I was the second presenter, and as the first presenter left the stage, there was a loud applause. I was nervous and wondered whether the audience would applause me. As I marched forward to the stage, I spotted my mother from the crowd. There was very much pri de in her eyes, and I heard an inner voice say, "Time has come. Make your mother proud." I stood behind the microphone and held my guitar tighter. This time, I was very composed and sure of my eloquence. I started the song and amazingly, I did not forget even a single word. It seemed as if English was using my native language. The judges starred at me with

Healthcare Delivery Essay Example | Topics and Well Written Essays - 3250 words

Healthcare Delivery - Essay Example Also, as identified by the Organization for Economic Co-operation and Development (OECD), the governments of the different countries are responsible for shaping health insurance markets of their respective countries. Governments either directly develop and implement the programs or take the help of insurance companies to identify, develop and implement these various programs to reach millions of people. Like every other country, the US also has identified the need for implementing health care programs for its citizens. The Medicaid program of South Carolina is different from the US Medicaid program in that it offers four different options for health care and is developed with the needs of the local residents in mind. According to the state's plan, while the existing primary care case management networks offer the regular services as the national Medicaid program, the new programs offer pharmacy benefits and durable medical equipment along with the mandatory Medicaid services. Canada has a medicare program for almost its entire population and is called Medicare program with 13 integrated health insurance plans which share certain common features and basic standards of coverage. The percent of the national health economy spent on providing is lesser in Canada and almost double in the US. South Carolina's new Medicaid program can be considered to be more effective than the federal government's Medicaid program in terms of increased power of negotiation and increase in choice of the plans to the beneficiary. However, it can still draw from the Canadian program to make it more effective and reduce costs and wait time while improving the quality and increase coverage. Table of Contents- 1. Introduction 2. Why healthcare 3. Healthcare in South Carolina 4. Comparing with Canada's National Health Insurance 5. Conclusion and recommendations References 1. Introduction- The needs of every citizen considered under the purview of health care are addressed either individually or collectively by the different private and public bodies. There are various medical facilities and regulations for providing basic and high-end medical care to almost every citizen in each country. Dealt wither by private or public bodies it involves costs to provide for the medical and health care facilities. OECD has regulations for providing health care to the different strata of the society and regions. In this paper we would discuss the health care programs of two different places, South Carolina and Canada, how they differ and why Canada's National Health Insurance scheme is much desired by those in the United States. A brief of the health care programs and their implementation in the different regions and the success of each of them would be studied. Further, the problems faced in implementing the programs and the recommendations for improvements are also made. 2. Why Health care World Health Organization (WHO) defines health as a state of complete physical, mental, and social well-being and not merely the absence of disease and infirmity" (McKenzie, et al, 2004, p5). The health of a nation's population depends on the effective utilization of the

The lottery Research Paper Example | Topics and Well Written Essays - 1000 words

The lottery - Research Paper Example They are to pick a paper from the black box and whoever picks the black marked paper is doomed to die. The story narrates that Mr. Hutchinson picked the marked paper so that out of all the villagers, each member of his family was to pick from the box to determine who will finally suffer the consequences of the tradition. Tessie Hutchinson, the wife, picked the marked paper and therefore was stoned to death. This may be very barbaric but â€Å"The Lottery† speaks more genuine concerns about tradition and how people treat it, than it looks to be in this retelling of the story. It also portrays literary elements such as point of view, setting, characters, plot and role of tradition in the story which will be discussed in detail in this paper. â€Å"The Lottery† is told by a third person narrator (Cencage) whose view of the characters is limited. The storyteller is not able to tell the thoughts of the characters but efficiently narrates the story by simply identifying the c haracters and describing them, their actions or their words and facial expressions. Cencage describes the manner of narration as â€Å"detached and objective† in recounting the events of the story. ... here the story was set, this day could be seen as a day when children would go out and play gleefully outside or it would be a wonderful day for families to go walking together or have a picnic in the park. According to Cencage, the 27th could a day when the solstice, the longest day of the year, occurs. It is said that traditionally, people sacrificed humans during the solstice and so the significance of this in the story cannot be easily dismissed as it soon eventually unfolds in the story that the winner of the lottery is going to be stoned to death. In an interview with the author, she was asked about how she came up with the story and she comments, â€Å"Perhaps the effort of that last 50 yards up the hill put an edge on the story. It was a warm morning and the hill was steep† (nothbennington.org). However, behind the setting are also characters which made the story come alive. The narrative presents most of the villagers as a group and they are not identified. There are many minor characters which have been mentioned and there are also major players. However, this paper will focus on one major character, Tessie Hutchinson, who unfortunately picked the doomed marked paper that led to her death. Mrs. Hutchinson is first seen in the story running from her home, still on her house clothes. Evidently, she has been doing her household chores and has hurried to the meeting to participate in the lottery that was about to take place. She is also presented as a happy and talkative person who easily speaks her mind and feelings. However, when she â€Å"wins the lottery and is stoned to death by her fellow villagers† (Cencage), Tessie finds the courage to rally herself against the fairness of the system and the tradition. Tessie is the symbol of the rise of feminism. In a

New Jersey Health Care Assignment Example | Topics and Well Written Essays - 250 words

New Jersey Health Care - Assignment Example New Jersey has a mandatory overtime law for a number of reasons. According to the State of New Jersey (n.d), Workers in a health institution are not allowed to work overtime so that they can protect and maintain their physical conditions in regard to fitness, competence, their overall welfare, and also ensure that they maintain the health and safety of their clients. An example of an unforeseeable emergent circumstance whereby a nurse may be required to work overtime is an accident such as a terrorist attack. In such a case, a health institution may have more patients reporting with serious injuries than the staff can handle. A hospital nurse in New Jersey can agree or opt to work for more than the agreed hours per week if she wants to. A nurse is at liberty to choose. In emergency cases, the management should give a nurse utmost one hour to organize or plan the care of dependants such as an infant or an elderly individual (State of New Jersey, n.d). In my opinion, this is a moral obligation for the health institution since a nurse is more likely to be motivated by her duties when she contends that her family dependants are well taken care of. Having an alternative to discipline program for impaired nurses is of significance as such may affect the manners of the conduct of a nurse as well as her decision making. The law does not allow discrimination of any individual on the basis of his/her physical and mental impairment. Such an alternative discipline program ensures that the needs of the impaired are considered in disciplinary actions. Under the NJ violence prevention in health care facilities act, all health institutions are ought to institute plans of action geared towards deterrence of aggression and also institute an aggression deterrence team (Isele, 2008).

Two problem questions on constitutional law of European Union Essay

Two problem questions on constitutional law of European Union - Essay Example The UK believes the section of the Directive has been drafted in too broad terms and it, along with a number of other member states, has been seeking clarification as to the technicalities of the possible operation of the guarantee scheme. There has never been any legislation in the UK on protecting workers pension payments by establishing financial guarantee institutions. A recent change of government, along with a worldwide recession, also mean that the UK is now opposed to the pension protection scheme in principle and, if it introduces the pension protection scheme, it will legislate to limit protections up to a ceiling of 5,000 pounds and restrict claims to those made within two weeks of an employers insolvency. The Commission has been examining the questions from Member States but has confirmed that it expects Member States to meet their obligations under the whole of the Directive. Adils security guard company becomes insolvent and he is made redundant after 30 years service and pension payments. He is told his pension fund is at risk and that he cannot pursue his employers in court for his pension guarantee as there is no money left in the pot after the company was wound up. A law student has told him that he may be able to enforce his EC law rights by other means. He comes to you for legal advice. Adil has been working in the security guard company for about 30 years. The fact that the specific firm had to be dissolved – because of the lack of funds for the continuation of the business activities – cannot justify the loss of pensions of employees – at least such a case would not be fair for employees that have invested all their pension funds on a specific corporate pension scheme. The problem is that existing UK law does not provide a specific legal framework that protects employees in cases of insolvency of their firm. Currently, the pensions of employees in Britain

What Are Staff Perceptions Of Safeguarding Children And How The Essay

What Are Staff Perceptions Of Safeguarding Children And How The Implement Into Practise - Essay Example This essay stresses that the concerned staff members maintain their responsibility towards the children in effective manner. Additionally, analysis of the staff perception with respect to safeguarding of children signifies the fact that the practitioners are aware of their duties and responsibilities and practice. However, the presentation provided to the practitioners has proved to be more beneficial as it has further enhanced the quality of services provided to the concern child. The collected data also signifies that the children are most vulnerable to different situation of abuse in nursery setting. However, facilitating proper communication between staff, parents, teachers as well as children required to maintain proper environment of nursery and care. Moreover, the staff members interacts with the higher authorities in order to solve different issues with respect to child abuse is highly important. This paper makes a conclusion that the staff members are regarded to have provided with proper training with the aim of enhancing their ability and skills timely. Safeguarding of children not only requires development of proper environment, but also requires for proper identification of abuse faced by the children. In this regard, it can be recommend that providing facilities to develop competency skills can be beneficial for both the staff members as well as service providers to facilitate better care to children.

The Age of Philosophy Essay Example for Free

The Age of Philosophy Essay The term philosophy was brought about from the ancient Greeks meaning â€Å"wisdom of love. † The true nature behind this social science is to use reason and logic to fully understand certain things. It is the study of knowledge, reality, and existence, especially as an academic discipline. The question every philosopher wants answered is, â€Å"How do we know the knowledge that we do? † There is a process they go through to help them understand this phenomenon. They first examine their own beliefs and find doubt within them. Questions begin to emerge which causes them to analyze each question to a precise answer. They make reasoned arguments for their answers and begin to hear criticism from others. Through the judgment and criticism, they prove the rationality of their beliefs and find the fundamental truths to understand the phenomenon. When studying philosophy, asking a question is more fundamentally important than answering. Questions bring about skepticism, which brings up opposing views and Philosophy relies on rational argument to fully understand a concept. Philosophy is said to have six main branches of thought embedded in it: metaphysics, which is the nature of reality and the universe, epistemology, which is the study of knowledge and how it is acquired, and logic, which is how to get a valid argument. There is also: ethics, which is the study of right and wrong and how people should live, politics, which is the study of government and citizen rights, and aesthetics, which is the artistic perception of a person or thing. Plato, Descartes, and Bell Hooks are three philosophers whose work is evolved around these concepts. Their train of thought explains how each of these can have a part in real life; their works dive into the depths of each concept and allows them to generate a mindset of fundamental truths. Plato was amongst the earliest philosophers who were a student of Socrates. He was not only a philosopher, but a mathematician as well. He also was the founder of the Academy in Athens, Greece. Plato helped shaped and laid the foundations of Western philosophy. His dialogues have been used to teach many subjects, including philosophy, logic, ethics, and mathematics. This philosopher used interplay of ethics and epistemology throughout the works of his that we studied. In his work , Crito, for instance he spoke on the subject of rationality. In this work, Socrates reminds Crito that his actions have followed certain reasons. This means that everything he has always done has been what his inquiries led him to do. He goes on to explain that he does not act on impulse, but by argument, because if he acted on impulse, he would throw away his past and he does not want to rationalize his escape. Socrates wanted to find a common ground with Crito so they could decide what to do together. This can be called dialectical Rationality, which could be described as moving from what we do agree on, to what we didn’t agree on. Socrates wanted the situation to end where both he and Crito both were satisfied that the best thing was done. This ethical decision ties into epistemology, because this concept deals with things that must be proved by a justification, one that is brought on by the inquires of Crito. On the subject of metaphysics, Plato also argued that essences are mind-independent forms that humans can come to know by reason and by ignoring distractions. He based his works off of essence, which is the set of attributes that make an object what it fundamentally is. The Allegory of the Cave is a good example of this, because it depicts the difference between appearance and reality. The shadows on the wall were just forms that he saw, but the reality was, there was a whole world beyond those shadows. Ethics, plays a role in this story as well, because the reality was the truth of the knowledge one is supposed to live by, as opposed to a life in the shadows. The Father of Modern Philosophy, Rene Descartes, is a French philosopher that integrates a few of the six main branches of thought into his works. Aside from his philosophical works, he is known for developing the Cartesian coordinate system during his time as a mathematician. This system gave reference to points in space, allowed algebraic equations to be expressed as geometric shapes, and for shapes to be described as equations. From the philosophical standpoint, Descartes is widely known for his work, Meditations on First Philosophy. In these six meditations, Descartes rejects all belief in things that he doesn’t know for certain and then tries to ascertain what he can know for sure. He gives an example of metaphysics when he talks about objective and formal reality in meditation three. He describes objective as the content or idea of an object. Formal has the meaning that the object actually exists in its own right. It is independent of being perceived. These two expressions speak of the general features of reality in terms of existence and objects and their properties. Descartes also takes metaphysics into account when trying to discover who he is. He claims that eating, walking, and sight are not his attributes, but thinking is. He says that he exists, because he is a thinking thing. He says what he imagines may be false, but since he exists that which he imagines can’t be. Logic and Epistemology are seen when he involves the big â€Å"Reductio Ad Absurdum† in meditation two. He uses skepticism to justify and refute more skepticism. In meditation one he doubts everything, but he runs into absurdity in meditation two. He can’t be deceived of existing if he has to exist to be deceived. He illustrates this concept when describing the ball of wax. The wax has certain qualities, such as, taste, smell, and color that we take very real. However, as it is taken near a fire, those qualities change, but the same piece of wax still remains. The true essence of the wax is what exists independently of our perceptions of it. It is about the substance underneath the qualities we perceive. We recognize the true essence of the wax through our intellect. Our mind is what perceives the reality. Bell Hooks is the third and final author of my paper. She is not only an author, but a feminist and social activist as well. All of her writings are on the interconnectivity of race, capitalism and gender and how they have the ability to produce and perpetuate systems of oppression. She writes through a postmodern perspective and is well known for her book, Teaching to Transgress. This text enriches the concepts of ethics and politics in the philosophy definition. She pushes for a more holistic education in terms of ethic. She believes teachers should teach not to just share information, but to share intellect that helps the students grow. Hooks says that learning is easier if the teacher â€Å"respects and cares for the soul of their students. † Also in the ethic category would be her perception of authenticity and commitment in the classroom. Teachers should be committed to who they are and their well being. If a teacher has that overall stature and attitude, it will empower the students to learn more. Hooks also paid close attention to the eroticism in the classroom, as well as the emotion and feelings of students. She believes having them aware of certain things will help them gain insight on important information that they may need in particular situations in their lives. Moving onto more of the political side of Bell Hook’s writing, she discusses when the schools became intergraded. Being a feminist, she believed that woman should have the same rights and opportunities as men. Hooks main discussion on integration was how the teachers were disrespected. She spoke on how the teachers should morally be treated as. Also from her political standpoint, she wanted to educate for liberation. This meaning, she thought women should have the same educational rights as men. She thought women should have the right to become anything she wanted to be without being looked down upon about her gender. In this text, she stood on a platform for women’s progress, as well as, a platform for a more morally correct educational atmosphere. These three philosophers have different expressions of the six main branches of philosophy. Their works go beyond the norm to explain their personal views in a way that depicts the true essence of philosophy. Their views study the nature and scope of knowledge and help us to explain the reality of how we know certain things. It also helps us to explain how rational arguments lead to a more, morally correct answer to any question. Philosophy has been a big subject to study over the years. It teaches life lessons that can be used by every individual. Bertrand Russell couldn’t have said it better in his quote, â€Å"To teach how to live without certainty and yet without being paralyzed by hesitation is perhaps the chief thing that philosophy, in our age, can do for those who study it. †

Southwest Airlines: Culture and Structure

Southwest Airlines: Culture and Structure This report gives a brief summary of the strategic control systems within south-west airlines. The report reveals that the company has been able to uphold their culture and structure through the use of mission, vision and objectives. It is these that have helped it in their strategic planes, competitive advantage, corporate strategic and operational strategies. The same goals have also guided how the company is able to uphold and motivate their employees in order to realize productivity and give quality service to their customers. Strategic management entails the management of resources through the use of tools like mission, vision, goals, values, roles, objectives, based on a timeline and responsibilities. Strategy in an organization is achieved through organization structure, culture, people and control systems Buller Schuler. (2006). Therefore, in looking at the strategic management design of Southwest airlines, this paper shall detail its organization structure, culture, people and control systems. The airline has managed to keep its head above waters despite the crisis like terrorism, recession and high fuel prices that have locked the airline industry. This has been associated to several advantages and strengths the company has been able to enjoy over the years as compared to their competitors Southwest airlines (2010). This airlines culture revolves around the welfare of their employees base on their principle employees are first and customers are second. This reflects the managements belief in the delivery of excellent service to the employees and the provision of job security. It is this culture that led them to cut back on flights rather than lay off employees during the recession and global economic crisis. This is the management principle that has been upheld by the company for many years, so that the company and the employees are able to prosper in bad times. The airline has been trying to uphold the principle of low operational cost, low borrowing, and a high cash flows Southwest airlines (2010). The company is able to value the employees such that they offer them compensation and benefits from profits and surpluses. This is seen as a means to encourage employees to perform and increase their production. The corporate culture of employee motivation, compensation and assurance of job security is the guiding principle that ha enabled the employees of southwest airlines to have high job performance. At the same time, these employees are encouraged to value their work and the airline as a whole. This aspect has been associated to the contribution of stability and security in the work in the company. therefore, the implementation of a no lay off policy in this company has been the main reason the airline has been able to maintain high rates of employee retention. Buller Schuler (2006) postulate that another corporate culture that guides the company, is their ability to encourage union members and negotiator to conduct employees surveys, before they commence any contract negotiation. This aspect has helped the company to focus on the issues that concern the company and the employees. It is this concern that is associated with the promotion and encouragement of employees and the creation of an employee friendly environment. The airline has been able to effectively use team work and tam building actitivities to motivate and guide the performance of their teams and workplace. The creation of teams and the provision of skills in team resolution, team work and team harmony is another corporate culture that guides the workplace of southwest airlines (Southwest airlines, 2010). This is seen as the airlines most important function used in the management of their teams. The management of such teams involves conflict resolution awareness where they have an overview of the resolutions. The teams are also stimulated scenarios, coaching, training, learning and human resources development programs which they use in the workplace. When discussing strategic management, it is vital that strategy formulation is also incorporated (Buller Schuler, 2006). This is because through strategy formulation one is ale to realize how effective an organization is able to effectively meet their missions, visions, goals and objects as well as manage their resources. Strategic formulation entails three processes, these are diagnosis; is the formulation of a situational analysis of the internal condition of the organization. Looking at the corporate structure of southwest airlines, we find that they are able to make use of their situational analysis where management is involved in the identification of the organizations objectives, the current projects, any current strategies, plus the strengths and weaknesses of the organization. The airline has been able to identify projects, plan and lay down strategies that will help their teams to achieve the project goals. The management of the airline has the sole responsibility of guiding and training staff and employees on strategy formulation. This is also seen as very vital in the creation of a competitive advantage within their industry. The company has been able to critically identify their organizational environment and identify their opportunities in the market that give them an advantage over their competition. Strategy formulation should also help guide the company towards the creation and achievement of their mission, vision, goals and objectives. The mission of Southwest airlines focuses on their employees and customers (Southwest airlines, 2010). The airline has gained and kept their customers by giving exceptional customer service which has provided for by the employees who are seen as the cornerstone of the company. This mission therefore, sets southwest airlines apart from other airlines since they are able to treat their customers like they are all in first class. These first class services can only be seen as being provided for to first class customers in other airlines. Therefore by having mission statement that directs their strategies and goals towards the provision of first class service to its customers makes southwest airlines have a unique relationship with the customers. This is the same mission that also guides the employees, and the workplace performance. Looking at the case of Southwest airlines their mission has enabled them to develop their corporate level strategies. This is due to their strategic portion which is at all levels of Southwests business, and which starts with its workforce, this implies that they carefully select and train their employees to show and depict the image of the company. in addition, those who apply to work in Southwest are put through a selection process, which is strenuous since the company is aimed on getting people who have the right attitudes to the company. Additionally, the company invests heavily in treating its employees well. For example, southwest airlines are able to practice profit sharing with the employees. This is very vital since they encourage employees to personally have a vested interest in the company. This has created a room for salary negotiations. They also give their employees good medical and dental benefits that are important in this age of rising healthcare costs. Moreover, the y have good salaries, profit sharing, health care programs which are tools southwest airlines uses to retain the valuable employees. A view at their missions and objectives reveals that have influenced their operational strategies and competitive strategies. This is seen where they assign their staff roles through informal job descriptions which are concerned with customer service. Their mission, vision and objectives have also affected their corporate governance that is both the mechanistic model and organic model. This is because, at the flight crew level and corporate level, the mechanistic model is used, whilst at the lower structural levels, where there is no use for safety and time, the organic model is used. The airline also fore went the functional structure which was common with its competitors, they decided to have a positive equalitarian culture that created the positive equity based culture seen today. It is this cultural approach that contributed significantly to Southwest airline having the lowest employee turnover, and the highest level of consumer satisfaction. In conclusion we have seen that the airline has been able to effectively make use of their corporate mission, vision, objectives and goals to direct their management, culture, structure and the resources.

Fatty Acid Profile Oil Contents Tocopherol on pigeon

Fatty Acid Profile Oil Contents Tocopherol on pigeon Pigeons, whose relation with humans traces back to ancient times (B.C. 3000-5000), are seen in almost every geographical region of the world except for the poles. Pigeons live side by side with humans and other animal species in the nature; and they are bred as a source of food, as a hobby, symbol, and for experimental aims (cooper et al.,1984). Pigeons constitute the bird family Columbidae within the order columbiformes (Baptista et al.,1997).All races of breeds of domestic pigeon Columba livia domestica have been evolved from rock pigeon also called a rock dove Columba livia livia or jungli kabootar (wild pigeon) that cohabits with man every where in the world. The domestic pigeon breeds are believed to have been developed in the east and Europe had no original breed of its own. Wild pigeons are pale grey with two black bars on each wing (Blechman et al., 2007). There has been a growing interest in meat from alternative animal species like deer (Volpelli et al., 2003),ostriches (Cooper, 1999; Horbanczuk, 2002), and pigeons (ZieleziÅ„ski and Pawlina, 2005). Lean meat is very low in fat (20-50g/kg), pork and poultry have a favourable balance between polyunsaturated and saturated fatty acids (P : S) (Wood et al., 1997 ). Pigeon meat is considered a delicacy and is gaining popularity among consumers in Europe mainly in Great Britain, France, and Italy as well as in the United States and China (ZieleziÅ„ski and Pawlina, 2005). Pigeon meat is characterized by high nutritive value. Due to low cholesterol and a fairly high protein content, it can be used as a valuable inclusive component of the human diet. As far as FA composition is concerned, pigeon meat resembles meat types of poultry species (Pomianowski et al ., 2009). Vitamin E is a general term used for the designation of tocopherols and tocotrienols (ÃŽÂ ±-,ß-, ÃŽÂ ³-, ÃŽÂ ´-) (Acker et al ., 1993) . Variations in vitamin E deposition in fatty tissues have been found between different poultry species (Mecchi et al., 1953). It was found that concentrations of tocopherol in turkey liver and breast muscle were only one-fifth to one-third, respectively, those of broilers fed similar dietary levels (Marusich et al., 1975). They function as the most effective lipid soluble antioxidant ,protecting cell membranes from peroxyl radicals and mutagenic nitrogen oxide species (Acker et al ., 1993). Tocopherols provide immunoprotection (Meydani ,1995), antiproliferative (Azzi et al .,1995) and anticlotting effects (Dowd et al .,1995),platelet adhesives and thrombosis (Hodis et al ., 1995) . Increased vitamin E intake has been inversely associated with the lower risk of cardiovascular and coronary heart diseases (Losonczy et al.,1996). Bells palsy or idiopathic facial paralysis is a dysfunction of cranial nerve VII (the facial nerve) that results in inability to control facial muscles on the affected side. Several conditions can cause a facial paralysis, e.g., brain tumor, stroke, and Lyme disease. However, if no specific cause can be identified, the condition is known as Bells palsy(Salinas et al., 2010). Bells Palsy is a condition causing drooping of one side of the face.People often remember exposure to a cold before developing Bells palsy. Anywhere from 1 in 1000 to 1 in 250 people develops Bells palsy in any given year,most commonly striking people over 70 years . but could occur at any stage of life (Rister, 2003 ). Named after Scottish anatomist Charles Bell, who first described it, Bells palsy is the most common acute mononeuropathy (disease involving only one nerve) and is the most common cause of acute facial nerve paralysis (Salinas et al., 2010). Nutritional Supplements required for Bells Palsy Treatment , include: Vitamin B12 essential fatty acid(5,000 milligrams daily) Pyruvate(3000 milligrams daily) Vitamin E (400 IU daily) ( Rister , 2003). No treatment for Bells Palsy, whether conventional or alternative is more effective than vitamin B12, but if patient has shingles three other Supplements may also help to accelerate recovery. Laboratory experiments have shown vitamin E, Sodium Pyruvate (a support supplement) and membrane stabilizing free fatty acid (Rister, 2003). This project was designed to find out the biochemical basis of the recommendation of the pigeon meat by most of the physicians for the patients of Bells Palsy In the present project, the flesh of wild and domestic pigeons will be analysed and compared for the concentrations of oil , Tocopherol and Fatty acid profile. This comparative study will also furnish the scientific reason of preferable use of wild or domestic pigeon for the treatment of patients of BellsPalsy. The main objectives of the present study are as follows : To evaluate compare oil contents in flesh of wild and domestic pigeons To evaluate compare Tocopherol contents in flesh of wild and domestic pigeons To evaluate compare Fatty acid profile in flesh of wild and domestic pigeons REVIEW OF LITERATURE Pomianowski and Mikulski (2009) excised Two muscles, breast and thigh, from 3 pigeon meat-type breeds (Europigeon,WrocÅ‚awski, King) and were analyzed for proximate analysis, cholesterol content, and fatty acid (FA) profile. Among the breeds considered, the lowest protein content of breast muscle was found in Kings (21.73%), whereas the highest fat (7.07%) and ash (1.11%) content of breast muscle (P à ¢Ã¢â‚¬ °Ã‚ ¤ 0.01) was located in WrocÅ‚awski pigeons. The cholesterol content of both muscles was lowest in Europigeon (23.6 to 25.2 mg/100 g of tissue) as compared with the King and WrocÅ‚awski pigeons (30.2 to 44.4 mg/100 g of tissue). The total content of polyunsaturated FA was lower in thigh than in breast muscles (by 4.5 to 12%, depending on the breed). As far as FA composition is concerned, pigeon meat resembles meat types of poultry species. However, due to low cholesterol and a fairly high protein content, pigeon meat can be used as a valuable inc lusive component of the human diet. Young and Stagsted (2003) illustrated that in nonstressed birds, antioxidative status was reflected in decreased TBA-reactive substances (TBARS) in pectoralis major (PM ) ,iliotibialis (IL) and liver of ascorbic acid-ÃŽÂ ±-tocopherol-supplemented chickens and likewise in liver from oregano-supplemented chickens compared to that of nonstressed control birds. However, postmortem temperature, pH, and water-holding capacity were not affected by supplementation. Drip loss from oregano-supplemented chickens showed increased protein oxidation in specific bands, but this did not relate to water-holding capacity or antioxidative status. When exposed to stress, the concentration of TBARS in the control animals increased in PM and IL. Ascorbic acid-ÃŽÂ ±- tocopherol supplementation protected IL, and oregano supplementation protected PM from stress-induced increases in TBARS. This differential effect between muscles may indicate differences in protection mechanisms. In conclusion, ascorbic acid-ÃŽÂ ±-tocopherol and oregano supplements to chickens protect against stress-induced increase in TBARS, in different muscles. Abulude et al. 2006 determined the Anatomical weight, proximate composition, selected mineral contents and sensory evaluation in male and female pigeon birds ( Columba guinea G) found in Akure, Nigeria using standard methods . The species analyzed individually , were high in protein (60.63-66.92%), fat (13.28-15.34%) and ash (11.17-15.54%). Moisture, fibre, and carbohydrate contents varied within a narrow range. The mean energy level was 386.93  ± 30.45 Kcal. The mineral contents were highly variable. The abundant elements were Na, K, Ca and Mg and the remaining elements were present in amounts below toxic levels, while Cd was not detected. The sensory scores in terms of juiciness, attractiveness, tenderness, texture and flavor revealed that these samples were good for consumption. The chemical values indicate good quality protein and dietary minerals. Sheldon et al .2007 studied , the effect of varying dietary vitamin E levels on the oxidative stability, flavor, color, and volatile profiles of refrigerated and frozen turkey breast meat was examined. Breast meat was excised from four carcasses per treatment and evaluated after refrigeration (1 and 7 d) or frozen storage (30, 90,150 d) for oxidative stability and sensory quality by Thiobarbituric acid (TBA) analysis, descriptive flavor profiling, and headspace gas chromatography. The TBA values were inversely related to the dietary vitamin E levels. Refrigerated samples had TBA values 78 to 88% lower for the 10 ´ and 25 ´ vitamin E treatments, respectively, than for the NRC control treatment. No differences in TBA values (refrigerated samples) were detected for the 10 ´, 25 ´, and 20 ´ (3 wk feeding duration) or across all treatments for samples frozen for 5 mo. The 10 ´ and 25 ´ NRC diets produced the most typical and acceptable turkey meat flavors with the fewest oxidized off-flavor notes for both fresh and frozen samples as opposed to the more oxidized flavor notes detected in the control samples. Mean color scores increased, indicative of less pale meat, as the level and duration of feeding dietary vitamin E increased. These findings showed that varying dietary vitamin E levels significantly influenced the oxid ative stability and functionality of turkey breast meat. Dsemeth and Messeyne (1981), studied that the fatty acid pattern of the triglyceroides (TG) and phospholipids(PHL) from liver, adipose tissue and crop of the pigeon at various stages of posthatching development and determined the influence of the changing diet. In each tissue and at all ages PHL contained more stearic and polyenoic but less monoenoic acids than the corresponding TG. Especially in the young squabs the acid composition of the liver (TG as well as PHL) is different from that of the adipose tissue and the crop. In each tissue and at all ages of pigeons, the TG had a relatively simple fatty acid pattern consisting mainly of Ci6 and C, »components and containing more palmitic (16:0), palmitoleic (16:1) and oleic (18:1) acid but only trace amounts of long-chain polyunsaturated acids compared to the corresponding PHL. This class contained a higher amount of stearic (18:0) and linoleic (18:2) acid and up to 31% (liver at hatching) C20 and C22 polyenoic acids, mainly ar achidonic (20:4) and docosahexaenoic (22:6). MATERIAL AND METHODS Place of working : The study will be conducted at following laboratories : Research Laboratory , Department of Zoology, GC University Faisalabad Pesticide Chemistry Lab, Plant Protection Division ,Nuclear Institute For Agriculture And Biology (NIAB) . Specimen Collection : Random samples of domestic pigeon (Columba livia domestica) and wild pigeons (Columba livia livia ) will be procured from local supplier at Faisalabad city. Preparation Of Samples: The selected pigeons will be slaughtered ,defeathered and excised to take out four body parts ( Chest, Wings, legs liver ) . Proximate Analysis: Proximate analysis of the samples for moisture , Protein ,Fat , ash and minerals will be done according to the Association of Official Analytical Chemists; AOAC(2000) . Analysis For Tocopherol Fatty Acid For the analysis of Tocopherol Fatty acids composition, following methodology will be adopted : Blending / mixing of Flesh: High Speed blender ( Braun Multimix MX_32 , Germany ) will be used to mix flesh thoroughly . Extraction Of Fat From Pigeon Flesh: The extraction of fat will be done by using Soxhlet apparatus .25g of each sample will be taken in extraction thimbles .And 125 ml of n_hexane will be taken in 250ml round bottom flask (Quickfit).The extraction will be proceeded for 12 cycles to collect complete oil . Concentration of oil : From the extract of n_hexane and oil , n_hexane will be evaporated by using rotary evaporation apparatus . The extract will be transferred to Round bottom flask, and then will be evaporated the content of n-hexane at appropriate temperature of water bath (60 °c) under suction up to dryness. Preparation Of Fatty Acid Methyl Esters (FAME)- Fatty Acid Analysis -: Preparation of Fatty Acid Methyl Esters (FAME) and Fatty acid analysis will be done by using Official Method and recommended practices of American Oil Chemists Society ;AOCS(1993) . Tocopherol Analysis : For the qualitative and quantitative analysis of tocopherol HPLC coupled with Fluorescence detector will be used (Gliszczynsha Swiglo and Sikorsha ,2004) .Analysis of Tocopherol will be done by using all HPLC analysis of tocopherols at room temperature on waters 600 high performance liquid chromatograph(Waters , Millford ,M.A,USA). For determination of tocopherols in oils , a mobile phase consisting of 50 % acetonitrile (Solvent A ) And 50 % of methanol (Solvent B ) was used with the flow rate 1ml / min. Injection volume was 20  µl ; rheodyne injection was used . Tocopherols were identified by using their retention times with those of corresponding standards and by spiking of samples with appropriate standards .

The Created and Existent Gods in Homer’s Iliad Essay -- Greek, Classic

The ancient Greeks used the gods to explain the extraordinary and unusual events of the world around them. The ancient Greek world accepted these gods as anthropomorphic representations of natural forces and phenomena. Moreover, some gods were seen as actual people whose supernatural abilities gave them control over these natural forces. Homer’s Iliad is a prime example of these two different interpretations of the gods. In this epic, Homer anthropomorphizes some phenomena, thus creating deities in order to explain some of the events of the Trojan War. These created gods are abstract and represent only the single phenomenon that Homer attributes to them. The Olympian gods, on the other hand, are existent deities whose actions go beyond the phenomena attributed to them by the Greeks. Homer, therefore, uses the Olympians to explain numerous phenomena. In Homer’s Iliad, the goddess Strife appears only at times of war. In book 11, Homer says, â€Å"Strife took her stand, raising her high-pitched cry,/ great and terrible, lashing the fighting-fury/ in each Achaean's heart-no stopping them now† (Homer 11.11-13). Strife appears here as a motivator for the Achaean army to continue fighting. Again we see her â€Å"[hurl] down the leveler Hate amidst both sides,/ wading into the onslaught, flooding men with pain† during the battle (Homer, 4.515-516). There are moments, however, when Homer does not anthropomorphize Strife, and plainly uses the word strife, such as when Zeus reprimands Ares: â€Å"Always dear to your heart,/ strife, yes, and battles, the bloody grind of war† (Homer 5.1031-1032). In this instance, Homer does not attribute any human characteristics to Strife, indicating that she is a created deity and not an existent one like the Olympians. ... ...ey were immortal beings in human form with human emotions that affect their actions. It is clear that Homer divides the gods into the created abstract gods, and the existent Olympian gods. The function of one group of gods differs from that of the other. Whereas the abstract gods are present in the Iliad in order to explain the natural forces that are attributed to them, the Olympian gods are characters that represent and explain a whole lot more. Rather than explain only the natural forces attributed to them, these gods also explain the unnatural and more magical occurrences of the war. The Olympian gods are not anthropomorphized concepts that the other gods and warriors can take advantage of. Instead, the Olympians are anthropomorphized beings who are capable of doing much more than the forces attributed to them and whose emotions often affect these actions.

The Fate of the True Woman in The Blithedale Romance Essay -- Blitheda

The Fate of the "True Woman" in The Blithedale Romance The female characters in Nathaniel Hawthorne's The Blithedale Romance, Zenobia and Priscilla, differ in their representations of womanhood. Zenobia begins as an independent character, whom later surrenders to Hollingsworth's control, whereas Priscilla is ever submissive to his desires. This determines how the male characters, Coverdale and Hollingsworth, view both women. Coverdale and Hollingsworth are first enamored by Zenobia's charm, but both fall for Priscilla's docility. Zenobia represents female independence and Priscilla embodies feminine subservience; the triumph of Priscilla casts the male vote in this novel unanimously for obedient women. Hollingsworth describes the True Woman: "She is the most admirable handiwork of God, in her true place and character. Her place is at man's side . . . All the separate action of woman is, and ever has been, and always shall be, false, foolish, vain, destructive of her own best and holiest qualities, void of every good effect, and productive of intolerable mischiefs [sic]! . . . The heart of true womanhood knows where its own sphere is, and never seeks to stray beyond it!" (Hawthorne 122-3). Zenobia falls short of Hollingsworth's definition of the True Woman. In the beginning of the novel, she is noted for being an intellectual, a writer. Such "separate action" as thinking and writing surely offends the True Womanhood. This betrayal reaches its pinnacle at Eliot's Pulpit, where she vows to speak "in behalf of woman's wider liberty" (Hawthorne 120). It is here that Hollingsworth describes the True Woman whom Zenobia is so very unlike. Priscilla, however, is the epito... ...sible ever to redeem them? (Hawthorne 124). However, by falling for Priscilla, a True Woman, he perpetuates the degradation of woman through the ideal of True Womanhood. Zenobia's failure to submit fully to the ideal of True Woman condemns her to unhappiness. "Everything had failed her-prosperity, in the world's sense, for her opulence was gone-the heart's prosperity, in love" (Hawthorne 239). According to Coverdale, herself, and much of society, there was nothing left for her to do but die. Priscilla, although a True Woman, is also doomed to such a fate. Zenobia laments Priscilla's fate, "...you have a melancholy lot before you, sitting all alone in that wide, cheerless heart, where . . . the fire which you have kindled may soon go out" (Hawthorne 220). Therefore, it appears that a woman of this time, True or otherwise, was condemned to a life of misery.

Null and Alternative Hypotheses

The development of null and alternative hypotheses was a difficult task for us at first. I think that people might have had issues understanding exactly what the difference was. I know that I myself had difficulty at first and ended up listening to the archived chats and reaching out to other members of my group for help. After doing all this and conducting some research online, I was finally able to grasp the concept. As the group communicated back and forth it was evident that we all agreed on a decision. The decision was to recommend the alternative hypothesis and support the plan that allowed cash back when the consumer makes an online purchase. My group decided on supporting the alternative hypothesis. We felt that it was in the best interest of Armed Forces Credit Union to proceed with offering cash back on all purchases made online. We thought this would benefit both the Credit Union and the consumer. By not restricting the incentive to only shoe stores, Armed Forces Credit Union allows the customer freedom to purchase any product and receive cash back. This in turn will increase the use of the credit card being offered by the Credit Union. This will also be an incentive to have customers apply for a credit card if they do not already have one. In the end, this option provided a better opportunity for growth for Armed Forces Credit Union. In order to explain the purpose of developing null and alternative hypotheses, we must first understand exactly what each of these is.

Nightmare

â€Å"Do not forget to wash your legs before going to bed! † my mother used to tell me almost every night if I were at home. Noon might get a nightmare. † I never believed her until it happened to me. It was on a night at my hostel Sole Slash, when all of my housemates were going back home as It was a three-day weekend. Since my house was In Pang and it took about 4 hours to get there, I decided to stay here alone. Moreover, there were tons of assignments need to be done. I was preparing the slides for my book review presentation when all of sudden there was a blackout and It was totally dark.Only God knew how I felt on that particular moment. Thank God, It was only for only about 15 minutes. I continued finishing my slides then. I kept on doing my assignment without bothering to look at the clock. Finally, I feel very contented as the slides had done beautifully and creatively by me. I wanted to do other assignments but when I glanced at the clock, It was already three In the morning! I realized that I was really exhausted and my eyes needed some rest after hours staring at the laptop screen. I turned off the laptop and went straight into my darkened room without brushing teeth and washing legs.With the help of the dim light from the street lamp nearby my room, I saw a figure sleeping on my bed. As I got nearer, the figure suddenly threw away the blanket, got up and stared at me. It was an old woman with shiny gold teeth. She raised her claw-like fingers and walked towards me. I ran to the outside where there was a badminton court. My surroundings were slowly starting to melt: the trees, the hostel blocks around me, the sky and the pathway to a garage. It seemed that I was about to dissipate as well, becoming a puddle of glue-like substance left on the ground. I noticed the creepy old woman was already behind me.I wanted to run but was unable to. I tried to scream but found that I could not. In horror I struggled and struggled to get away from the frightful woman. She dragged me to a creepy room and I was tied on a bed that looked like similarly my bed. She then went outside of the room and sang, sang, sang continuously. Soon I drifted off into a troubled sleep. I kept hearing the woman's voice even in my sleep. The next moment I gave a muffled yell and found myself panting on my bed. I heard someone was singing happily and when I went to take a look, it was Sarah who was doing her assignment on my study desk.My goodness, what a horrible nightmare it was! Sarah wished me good morning and told me that I slept with the door unlocked so she went In and found that I was still sleeping. â€Å"You look so pale. Are you okay? † she asked me. For a minute or so I lay on the sofa not daring to close my eyes for fear of falling asleep again and continuing the nightmare. Then I sat up on my bed until the horrible feeling passed. From then on I never went to sleep without washing my legs. Nightmare By Sylvania almost every night if I were at home. Mimi might get a nightmare. † I never believed her until it happened to me.It was on a night at my hostel Sole Cassia, when all of my housemates were going back home as it was a three-day weekend. Since my house was in Pang and it took about 4 hours to get there, I decided to stay here and it was totally dark. Only God knew how I felt on that particular moment. Thank God, it was only for only about 15 minutes. I continued finishing my slides then. I kept other assignments but when I glanced at the clock, it was already three in the light from the street lamp nearby my room, I saw a figure sleeping on my bed. As I got slept with the door unlocked so she went in and found that I was still sleeping.

Structure and Culture of Small Medium Enterprises

‘The category of micro, small and medium-sized enterprises (SMEs) is made up of enterprises which employ fewer than 250 persons and which have an annual turnover not exceeding 50 million euro, and/or an annual balance sheet total not exceeding 43 million euro.’ (Definition, 2011) Above explained is the new definition reconstructed by European Commission based on the developments to business environment. This was published in the year 2005 in their website further talking about the importance of SME’s to the European community in the report they issued. Looking further into how and why SMEs plays a major role in the business environment the report explains that, the 25 million SMEs provides 75 million jobs covering 99% enterprises in 25 European union countries. Nonetheless, SMEs has to face difficulties in capital and other important factors such as investment loans especially during the early stage which makes it less stable and short period existence for these types of businesses. (Introduction, 2011) However, some determined minds working through this field tend to survive the obstacles faced in the early stage and carry on with the other phases. Usually SMEs have less than 250 employees. This small community also has to have an intranet among them to be updated and connected to each another. One of the most common tools is paper based communication. Paper based communication requires plenty of paper, more procedure, and more time, which is less reliable and difficult to manage. It also has its advantage of having long time proof of records. But that is not the basic factor highly prioritized in today’s business world. As alternatives keeps the place tidy and stores the record internally in any hard disk or any software. Most importantly, company records are much safer where there is more IT involved. Though, communication is a basic factor in every business organization, not every company has established the latest technology of communication. Different industries or companies have communication process based on their level. Like, huge companies use modern and efficient and/or costly ways of communication whereas; small and medium enterprises (SMEs) use alternative modes which are cheaper and more procedure involved means of communication. This report is based on SME’s highlighting their ways of communication with their stake holders and most importantly, upon how they can improve the method of communication with lower cost. Instead of complicated communication systems these SMEs also could rely on more efficient ways which is more IT related. Among every possible upgrade the key factor for SMEs would be to analyze and go with the minimal cost plan. Executive Summary The introduction of the report explains about what exactly are SMEs. This highlights upon the business culture and structure also the methods they could apply in order to upgrade the existing techniques for an easier method of communication. Alongside, coming up with low cost upgrades as SMEs would not have huge amount in their turnover, moreover it would not be valuable for them for spend abundantly on communication within the organization. Hence, I have shared some opinions which they could rely on and at the same time which would fix into their budget. The report further gives explanations on how the SMEs could grow in its scale by following some method to aware the customers of its existence. And what other IT related yet cheaper ways in which they could keep records like, stock, daily sales and attendance. As far as record keeping is concern in a business organization, SMEs also needs to maintain daily stock report and sales report in a daily basis in order to avoid stock imbalance. If stock is not handled well as a daily/weekly, at the end of the year, missing stocks would be numerous and mysterious. This is going to be a hard task for the company to investigate specially for SMEs. The options elaborated in the report helps to identify some different techniques which help to standardize the majority of work done within the organization. The methods are been separately explained on how each can be utilized and the outcome result of it. Most of it talks about the efficient and effectiveness brought by using the methods. Like how to computerized the stock report and the result in quick search of a transaction or any stock details. Also methods on how the SMEs can reach their customers by spending the least amount on advertising. Structure and Culture of an SME SMEs are usually sole traders who have no more than 250 employees and less turnover of Rs50 million and below. (Fernando, R. 2003) The organizational behavior within the SMEs is less formal than of a larger organization. There are no specific standard followed by the employees. Where attendance maybe the only effective factor for any employee. These types of businesses are usually referred as bureaucratic organization, where the manager/owner has high authority in decision making in every aspect without any recommendation and knowledge by the staffs. For instance, owner decides how a shift would work; if/whether the interior has to be changed and to recruit more staffs and so on. Also he plays the leadership role in deciding how to contact with the customer. Like, if the purchase bills has to be made or not and if so how; printed receipts or manual. Taking a look at why smaller and medium enterprises have a less formal routine is due to cost cutting, result in manual work with cheaper materials to work and also they do not keep a record of day to day business other than the cash-flow. Cash flow records are also maintained in a log book where the cashier list down the items sold, each one separately till the end of the day. And what if a customer needs the receipt? They get a manual receipt with company stamped and purchase details hand written by the cashier, costing more time work and procedure. Meanwhile, the owner keeps a record of bulk purchase in his logbook noting it down after every purchase. This kind of record keeping is difficult to maintain if they want to find something quickly. Moreover, human errors and easy going behavior of a staff may lead to mysterious results of stock imbalance. The external communication; customer communication is preferably poor in SMEs as they do very less advertisements and direct approach to the customers are almost nil regarding its existence. Most of its customers may not know if they have a new stock or introduce a new brand and so on. To be in contact more with the customers is the only way a business can run successfully. But as I have mentioned earlier that SMEs would not prefer any expensive methods of communicating within its organization, below are some upgrades they could bring on in order to connect with the customers and have more efficient way of communicating within the organization. Additionally, some advanced system to keep record. Improved procedure within the business Method 1 Though it has been a tradition to SMEs to keep paper records, they could switch to more IT based information storage. The owner could purchase sales software which is user friendly and easy to train cashiers and/or related department like stores. The registration of the software can be made annually with an annual payment method based on the license to use it. Thus, stock can be maintained in this specific platform at the same time encoding items can result for easy access. Sales software would not be of high cost as it has to be paid annually and compared to the ease it makes in maintaining the majority of the work. Thus, the SME’s would save much time on stock maintaining in efficient way which is more effective; most importantly, with low cost. Method 2 If sales software is considered as high cost per annum simple spreadsheet documentation can be maintained by help of a Microsoft excel expert. Microsoft excel provides a solution to store and calculate the raw data by customized formulas also with the help of the in-built formulas available in the software itself helps to solve minor calculations. It has the potential to create a spreadsheet of raw data into flowcharts, tables and reports to bring a better understanding. The cells are editable which enables to reenter if any changes have to be made. A sales chart can be made in terms of a day, week, month or a year based on their preference. If a company preferred to list down the sales and the stock details in a daily basis, they could include different days tagged in different tabs. While creating different excel documents for different months. Hence, any record can be searched easily with shortcut keys. Meanwhile the SME can keep a good record also record keeping method would be more efficient. SMEs connecting with customers The reason behind low interaction between SMEs and its’ customer is also is to avoid expenses while running business. Bad assumption of SMEs is that communicating to the customers through advertisements are overheads to the company, in fact the attraction gained by the customers would only cause them to have more trade and eventually more profit. To obtain these, SMEs can integrate with modern and IT related communication system which would cost them a lower rate. Method 1 Not only internet can be used as a tool to market but also mobile advertising can be the best and more direct way of approaching to the customer personally. The company can register corporateSMS service from a local telecommunication centre. It helps to forward the same text message with many recipients at the same time. This service can be used to notify the customers for new stock arrivals and so on. News spreads easily, thus a single text message can reach the news to a family and close friends. Overall another 5-10 people would be aware of the news. This makes the direct communication more useful and effective. Method 2 Online marketing is the leading method in modern community. It has become so common that the SMEs also could hire an UI designer to build a platform for their business on the web. This could provide their information regarding the business and products available. Updating the website helps the customers to be familiar with the present availability. There are many web hosting companies which sometimes charge less than $10 per annum. This is quite very few amounts to spend in order to collect more customer and profit to the business. Method 3 Why spend a cent when you can advertise for free? The organization can created a web page about themselves on social networking sites, most common; the Facebook. Owning a page does not require any payment. Numerous amounts of people can search and go through the page as Facebook is in fact, the top rated social networking site where over billions of active users login almost daily. Hence, the chance of more people viewing the page is high and meanwhile, they get to know about the location, service and products available in the organization. The page can be more attractive if company could share pictures of products to make it more helpful the buyers. The details like, history of the organization, mission/vision/objectives and how the customers can contact can also be also included as more details in the information tab provided. Hence this method of online marketing can help to reach more customers without costing any. Method 4 Apart from advertising to the customer, a proof of purchase is required when a customer makes a transaction. In most SMEs a receipt is not provided unless the customer request for it. Hand written slip with a seal of company is how they usually provide it. In my opinion along with sales software they would be able to link to a POS (point of Sales) centre thus a computer generated receipt can be printed through a receipt printer. This method would help both the customer and company to minimize the time of sales. Recommendation Based on the methods mentioned above, my recommendation on how the SMEs could manage their stock is by using a sales software as this is a computer programmed method the chance of mistakes are less compared to using an excel sheet to write down the records manually. Plus, the purchase bill or receipt can be automatically printed after every sales entry if required which leads to a more reliable and quick sale. Thereby, providing the customer a proof and the system detects a sale been done and automatically adjust the balance amount. In the excel sheet this could also be done using the formulas yet it is not reliable if not well maintained. And in most situations daily maintenance cannot be done since the manual work is larger than the automatic level. In case of the sales software technique the normal selling routine goes parallel with the automatic generating of the stock report. It makes the handling procedure much easier and effective. Talking about the marketing point, since Facebook requires none to create a page in the website, this can be easily done to promote its business. This method is the highest effective way because the website is a well-known platform for almost every region. Hence, people around the world will get to know the company and by chance the SMEs could also grow larger in their business according to the income and time. The second best choice I recommend is to register with corporateSMS and to directly approach for customers. This could be done by introducing a visitors’ book and recording the basic information of the customer like; name, contact and preferred item. While the company receives new stock they could text specific group of people with common interest of item, thus the same message can be delivered in bulk. This kind of advertising is more direct and effective. Conclusion Effective communication is the base of the business. If the communication process is reliable then the company can run smoothly. Running a smooth business requires sufficient ways to overcome any conflicts. Any loop holes has to be fixed; starting with the procedure within the company and how to interact with its stakeholders. If a good policy can be retained then the SMEs would also be a well-established part of the society. Rather, having to discontinue soon after starting the business. The success story comes with strong determination; the willingness of a person is all it counts. The report has been highlighted with few methods to improve the existing nature of the SMEs to produce a better procedure to them for their future. Ways in which they could rely on making more profit by spending a small amount of money. Let me conclude by saying that, in my opinion these methods to upgrade the existing techniques followed by SMEs would help them save more time and minimize errors and mistakes from sales maintaining. SMEs can develop their existing communication process within the organization for an efficient and effective system, where they could easily communicate with its customers also within the business community. The opinions mentioned are of low cost also more efficient and convenient to run a small and medium enterprise for a better communication to the organization.

Conflict theory Essay

Copy and ecause those in control of a disproportionate share of society’s resources actively defend their advantages. The masses are not bound to society by their shared values, but by coercion at the hands of those in power. This perspective emphasizes social control, not consensus and conformity. Groups and individuals advance their own interests, struggling over control of societal resources. Those with the most resources exercise power over others with inequality and power struggles result. There is great attention paid to class, racWhereas most other sociological theories focus on the positive aspects of society, conflict perspective focuses on the negative, conflicted, and ever-changing nature of society. Unlike functionalists who defend the status quo, avoid social change, and believe people cooperate to effect social order, conflict theorists challenge the status quo, encourage social change (even when this means social revolution), and believe rich and powerful people force social order on the poor and the weak. Conflict theorists, for example, may interpret an â€Å"elite† board of regents raising tuition to pay for esoteric new programs that raise the prestige of a local college as self-serving rather than as beneficial for students. Whereas American sociologists in the 1940s and 1950s generally ignored the conflict perspective in favor of the functionalist, the tumultuous 1960s saw American sociologists gain considerable interest in conflict theory. They also expanded Marx’s idea that the key conflict in society was strictly economic. Today, conflict theorists find social conflict between any groups in which the potential for inequality exists: racial, gender, religious, political, economic, and so on. Conflict theorists note that unequal groups usually have conflicting values and agendas, causing them to compete against one another. This constant competition between groups forms the basis for the ever-changing nature of society. Critics of the conflict perspective suggest that it glosses over the complexities and nuances of everyday life and relationships of power.

Mechanism of Black Holes Research Paper Example | Topics and Well Written Essays - 2250 words

Mechanism of Black Holes - Research Paper Example the term â€Å"black hole† refers to a region of space-time from which the gravitational pull is so strong that it does not allow anything, including light, to escape (Begelman, 2003), which implies that black holes cannot be observed. This essay will explore the concept of black holes, that is, all that is currently known about this phenomenon, how they are formed, and what can be learnt from them; similarly, this essay will also highlight how black holes are detected and how they are made. The appearance of an event horizon, the boundary in space-time through which matter and light are attracted inwards towards the mass of the black hole becoming trapped permanently, is the most distinguishable feature of a black hole. As noted earlier, not even light can escape from a black hole since anything that draws nearer and crosses the event horizon boundary is trapped due to the strong gravitational pull that defines black holes (Kormendy, Bender & Cornell, 2011); an event horizon is thus called since if an event occurs within the boundary, this information is never known to an outside observer. Einstein’s theory of relativity argues that the presence of mass distorts spacetime thereby causing the paths taken by particles to bend towards the mass and given that this deformation is so strong at the event horizon, no paths can lead away from the black hole because all matter is trapped inside, including light (Hooft, 2009). Precisely, an object falling into a black hole appears to slow down as it draws nearer to the event horizon but never really reaches it, due to the gravitational time dilation effect (Nrumiano, n.d). Similarly, an outside observer will experience all processes on an object nearing the event horizon as slowed down, and the emitted light will appear dimmer and redder due to the gravitational redshift effect; as soon as the falling object reaches the event horizon, it becomes so dim that it can never be seen. Black holes often form at the ends of the

Negative Letter (Health-Insurance) Personal Statement

Negative Letter (Health-Insurance) - Personal Statement Example Catherine's is included in a different HMO plan. Since St. Catherine is not covered by your current HMO coverage, the company will not be able to reimburse the costs from your surgery. In the future, you may switch your coverage to one of the plans that includes St. Catherine's Hospital during the next open enrollment period, but past surgeries can not be covered. If you are concerned about covering your current surgery balance, you may want to contact our local credit union since it is offering excellent rates on short-term loans. The company has referred previous debt management situations with the local credit union and patrons have reported a high success and satisfaction rate. The head of accounting and payroll, Joan Bean, is capable of assisting you with debt management. Her e-mail address is Jbean@company.net and she can assist you in choosing an option that will best fit your financial concerns. I will inform her of the situation so that she may have some options available upon your request. Each of the Company's selected HMO packages offers excellent coverage to specified locations and medical professionals. If you have any specific questions regarding your benefits package, please don't hesitate to contact me. I can provide you with another welcome packet that outlines the specific benefits and locations offered by your selected HMO provider.

Contemporary Responses By The Criminal Justice System Towards Victims Essay

Contemporary Responses By The Criminal Justice System Towards Victims And Witnesses Of Crime - Essay Example The accuracy, quality and quantity of the evidence provided by the victims or the witnesses play a crucial role in developing the case and the ultimate outcome of the investigations (Davis et al., 2007). This paper evaluates if the criminal justice system agents need to take into account the background and perspectives of the victims or the witnesses. It discusses the related research background and evaluates available evidence on the importance of including the witness background and perspectives. It starts with a discussion on sensitivity to emotive and cognitive processing style, expectations and ethnic perspectives of witnesses. A large amount of research and scholarly work has been undertaken on the subject of criminal justice system’s sensitivity (or lack of it) toward the victims or the witnesses. This ‘sensitivity’ is, however, studied from the point of view of the victims or the witnesses. The underlying theme is that the criminal justice system officials may inadvertently indulge in a further ‘victimization’ of the witnesses/victims during their investigations (Goodey, 2005). This is attributed to a plausible lack of empathy with the witness and the focus of the officials on getting the crime solved (Mawby and Walklate, 1994). As such, much research has gone into developing programs for educating the criminal justice system agents in being humane, patient and empathic to the victims (Lamb et al., 2008).For example, a research by Bollingmo, Wessel,   Eilertsen and Magnussen (2008) found that police officers tend to undermine the credibility of victims’ accounts if the victim appears to be calm and controlled and does not look harassed or desperate. However, it is more of a personality issue that some people may remain relatively calm under duress while others may become desperate with even little discomfort (Maguire and Pointing, 1988). But the investigating officers’

Globalization and Arab Spring Research Paper Example | Topics and Well Written Essays - 1750 words

Globalization and Arab Spring - Research Paper Example dared to rebel, especially because they knew that their messages and videos, uploaded to YouTube, which could be seen abroad and the worldwide media among others (Till, 2011). Consequently, the elements of globalization turned out to be decisive in inflicting a final blow to the cruel political systems prevailing in the Arab world. Social media, Mayfield (2008) asserts, could be stated as a group of new kinds of online media, which share the characteristics including participation, openness, conversation, community and connectedness, and brings the like-minded people closer to one another through its platform. Before embarking upon the topic under analysis, it would be advisable to define and discuss globalization and its impact on the Arab spring in a precise way, which is as following. The term globalization simply concentrates upon the expansion of multiculturalism in the wake of tremendous technological advancements that have paved the way towards fast communication processes bet ween the individuals and nations belonging to the pole-apart regions of the globe. In other words, globalization stands for the interconnectedness of the people at global scale through the sharing of technological equipments, corporate activities, cultural traits, social norms, political systems, religious values, traditional rituals and conventions at large. The term globalization, according to Brainpan, is not confined to few financial and industrial cooperation pacts between the nations; rather, the term refers to the integration of economies of the world through uninhibited trade and financial flows, as also through mutual exchange of technology and knowledge (Goyal, 2006:168). While expected by the political analysts one day or the other, the rebellions in Arab states were somewhat... The term globalization simply concentrates upon the expansion of multiculturalism in the wake of tremendous technological advancements that have paved the way towards fast communication processes between the individuals and nations belonging to the pole-apart regions of the globe. In other words, globalization stands for the interconnectedness of the people at global scale through the sharing of technological equipments, corporate activities, cultural traits, social norms, political systems, religious values, traditional rituals and conventions at large. The term globalization, according to Brainpan, is not confined to few financial and industrial cooperation pacts between the nations; rather, the term refers to the integration of economies of the world through uninhibited trade and financial flows, as also through mutual exchange of technology and knowledge (Goyal, 2006:168). While expected by the political analysts one day or the other, the rebellions in Arab states were somewhat horrendous for the world at large, which could not anticipate any dauntlessness move from the oppressed and suppressed subjects had been leading a miserable and pathetic life under the longstanding dictatorial regimes. Recent upheavals in Tunisia, Egypt, Yemen and Libya, according to Hoover (2011), have caught many by surprise as the order of things has proven protean in a way that official experts and conventional wisdom were largely blind to.

How Business is Conducted on a Social And Ethical Sense Research Paper

How Business is Conducted on a Social And Ethical Sense - Research Paper Example As the paper declares  some of the practices that will be practiced and encouraged by a business doing its business in an ethical and social manner include doing honest business, practicing truthfulness and the prohibition of stealing among its different stakeholders. Business ethics covers the moral nature of company practices and actions.From the discussion it is clear that the statements of the CEO of Abercrombie & Fitch were met with a lot of criticism and reactions, mainly because he made the statements that his company would only market clothes for the people with good-looking figures, and not other groups. The most sensitive of the statements made included that the company does not offer women’s shirts’ sizes beyond large, and gave the reason that the company was not out to supply its clothes for fat people. The emphasis of the statement was that fat people did not have the right to wear the clothes produced by the company. The reasons given for the statement i ncluded that only people with cool bodies could be considered winners, in that they have managed to keep a lean body figure. On the other hand, the emphasis was that fat people are losers that have failed to keep their weight in check, and therefore they did not deserve to wear the clothes made by the company.  The comments were taken seriously, by the company’s customers and potential customers, and that became evident from the uncontained reduction in sales revenues over a short duration.

Poetry Paper Essay Example | Topics and Well Written Essays - 1000 words - 1

Poetry Paper - Essay Example If there was rain, or storm, or hunger, the other day or maybe tomorrow, the bird trudges on, unmindful of the pain and sorrows that could have weighed people down. So it was with life, Cohen used the birdsong to remind his readers that everyday is an experience, the past is gone and the future is still inconsequential. This very moment is what is important and perhaps this point of view is the author’s version of the best way to live a life. With the birds, Cohen also introduced the concept of freedom, which he would further explain in his words about the dove later on. The bird is free from any baggage and so it can proceed on singing regardless of what has transpired before. It is, indeed, a powerful concept to emphasize the simplicity of life if one only takes the right kind of perspective. This introduction excellently laid the foundation for the more complex themes that would be explored by the author. In reality, for Cohen, â€Å"the dove is never free†. If it is , presently, â€Å"she will be caught again bought and sold and bought again†. Is it then a tragedy? The thought is heart-wrenching especially when one remembers those who have fallen just so the dove can fly. Emotions ran high here. The dove is an endearing symbol that evokes some sense from people to protect it. If one â€Å"listens† more carefully, Cohen seemed to hint another meaning or concept that the dove should represent – bondage. It is the dove’s fate to be chained as much as it represents war itself. Put in another way, wars would not have occurred if there was no dove in the first place. These thoughts would assault your mind as you read the lines about the bird being sold and bought like it was the most natural thing in the world. It is frustrating that wars will be fought again and again, promising a tiring battle that could break the human spirit. Fortunately, the message is not all about this sad narrative at all. As with the very first pa ssage, this part was used to emphasize a more important message. Immediately following this dark passage is a line that talked about the â€Å"crack†. And this was more significant since it paved the way for the main theme of the poem – survival, hope and persistence of the human spirit. It is interesting that they could all be excellently depicted by the word â€Å"crack†: There is a crack in everything That’s how the light gets in. Cohen also managed to infuse religious theme in two lines and they were added as if like an afterthought or a respite after some hard labor: Ring the bells that still can ring Forget your perfect offering Its proximity to the â€Å"hope† and â€Å"war† themes, they also represented a transition towards the lines about the government. The religious theme, however, is stronger. With the two lines, Cohen asked for some form of awareness: Which of the bells no longer ring? Which are those that still can? And what is the perfect offering? These questions that the readers would eventually ask have some important implications. First, there is something not right with many religions or what they expect from their flock. We want to be saved but then Cohen is suggesting that many ways posited by the churches could be flawed and so we must ring those that still can and offer something different, one that though may not be perfect must be suitable. It

Jihadism constituted a radical break from earlier traditions of Essay

Jihadism constituted a radical break from earlier traditions of Islamism - Essay Example Jihad has a very long history in Islamic world and it started since it was allowed under the basic tenets of Islam. This was done in order to allow Prophet (PBUH) so that the religion can be spread and the power and strength of Islam as a religion and Muslims as a community can be established. In order to understand the concepts of Jihad as outlined in the Islam and as they are being practiced now, it is really critical to understand the overall concept of Jihad and how it has been outlined by the Islam in it original principles. Further, it is also critical to explore as to how the Jihad is being conceived and practiced now and whether there is a drift from the earlier established principles or not. It has been argued that the Jihad as it is practiced now is a complete shift from the earlier traditions of Islam and is now believed to be practiced in a manner which marks a complete shift from the same. Whether this is the case or not or whether Jihad is exactly practiced the way earl ier traditions outlined is the topic which this paper will attempt to explore and discuss. The literal meaning of the word Jihad in Arabic is struggle and is a noun in Arabic language. The word Jihad has appeared in the Quran for more than 40 times however, indirect references to the metaphysical meanings of the word have also been made in Quran on various occasions. Quranic interpretation of Jihad therefore indicates a struggle in the way of Allah and is considered as one of the important religious duties for the Muslims. There are various instances in Muslim history in which Prophet (PBUH) has considered doing Jihad under different conditions. The overall importance which has been attached to it is because it is not only mentioned in Quran but it was also practiced by the Prophet (PBUH) himself. (Burgat & Dowell, 1993) There are various instances in the Islamic history wherein Prophet (PBUH) has specifically mentioned that the greater Jihad is the struggle against one’s own desires. Based on this, Jihad is therefore often divided into two categories i.e. lesser Jihad and greater Jihad or Jihad e Akbar. Greater Jihad is often referred to the notion where a pious Muslim has to strive against his wishes and ego and make a complete surrender to the Will of Allah. Such surrendering to the will of Allah and renunciation of the worldly wishes is therefore given a greater significance in Islam as compared to the waging a lesser Jihad in the way of Allah. It is also argued that Jihad has also been named as a process to bring a balance between Islam, faith and righteous living. This so called spiritual struggle is still considered as one of the fundamental aspects of defining the Jihad and its right context. This concept is relatively more critically in order to accurately trace down the differences between the Jihad as described in the earlier traditions of Islam and how it is being practiced now. The visible differences between the approach of the moderate Mu slims and more fundamentalist Muslims towards the interpretation of Jihad and its actual place in ordinary Muslim Life is one of the fundamental arguments which need to be discussed further. Jihad is often used within three different contexts i.e. jihad or struggle to correct oneself and fight with oneself in order to correct the faith of an individual, Jihad in order to improve the Muslim society and Jihad as a holy war. It is this third concept of jihad as a holy war which has attracted much of the significance and importance over the period of time because of its direct and indirect influences on the other communities i.e. non- Muslims. The original concept of Jihad and its allowing in Quran is often considered as the time

The Alienation of Emily Essay Example | Topics and Well Written Essays - 500 words

The Alienation of Emily - Essay Example Her mother is unable to offer any comfort or correction for life already passed, the wrinkles already set. "I Stand Here Ironing" is the way we live, succumbing to life and stoically accepting that there will never be enough time to build anything but walls. . The mother tells us early on that she has surrendered to the bad hand that she was dealt, and that she has accepted Emily's unknown and uncertain future. Her opening conversation with an unknown figure, possibly her own conscious, pleading to help Emily, shows her lack of will in the matter when she remarks, "Even if I came, what good would it do". The mother has given up on Emily. She gave up on Emily a long time ago, when Emily was young and the father had abandoned her. Just as is often the case in everyone's life, we see the mother making choices, accepting the lesser of the evils, foregoing the opportunity for fun or pleasure. Emily's mother knows that her daughter is the product of her own shortcomings. The old man's words, "You should smile at Emily more when you look at her", continue to haunt her, yet for Emily it was too late. She feels the guilt when she remembers, "It was only with the others I remembered what he said, and it was the face of joy, and not of care or tightness or worry I turned to them -- too late for Emily".

Differentiated Lesson Plan Essay Example for Free

Differentiated Lesson Plan Essay Dear sir or madam, and sincerely. Send the letters to the following organizations and have the students questions be directed toward what happened to the Native Americans because of Columbus and what happened to them after Columbus came. Differentiated Lesson Plan pg 3 Students performing about or well above grade level will: 1. In at least 3 complete sentences describe the feelings of the settlers as they were making their journey to America. Things to think about, What kind of supplies do you think they brought with them? How much of these supplies do you think they had to bring knowing that they may be without food or shelter for awhile. 2. What if any community rules do you think were implemented when the settlers came to America? 3. Have the students create a time line of when Columbus was born, until he died. Include important dates in Columbus life like the following: the day he set sail for his first voyage, the day he landed, the day he returned to Spain, dates of other voyages, etc. 4. At the conclusion of the readers theater, have the students complete a character sketch of Columbus. Include his origin, his characteristic of endurance, his characteristic of pride and not letting others tell him he was wrong, his great sailing abilities, etc 5. Have the students write letters to different organizations for information about Christopher Columbus. Explain to the students what a good letter needs to consist of. For example, the first paragraph should explain what the students are studying in class. The second paragraph should be the questions that they want answered. The third paragraph should show appreciation. Explain to the children also where to indent, where commas should go in a letter and appropriate words to use such as Dear sir or madam, and sincerely. Send the letters to the following organizations and have the students questions be directed toward what happened to the Native Americans because of Columbus and what happened to them after Columbus came. Students in group A will begin work by sitting in a group at a table or in a separate spot in the room on the floor, depending on how many students are in the class. Each student in the group will work independently on the art project, for students within the group that need additional help with drawing , they will paired with a peer. Then when they are done, collectively they will work on discussion questions. Once all discussion questions and art projects are done, groups A and B will share their work with the entire class. Then we will all come back together as a class and discuss what we have learned. Then to continue the unit we will discuss any letters that the students might have received. Discuss that even though Columbus arrival was a great discovery for the people of Europe, it proved to be unfortunate for the Native Americans. Then ask the students a final question: What do you know about Columbus voyage and also how the voyage affected the Native Americas?