The Responsibility of the Auditor for Fraud and Error Lab Report

The Responsibility of the Auditor for Fraud and Error - Lab Report ExampleThis physical composition discusses the auditors responsibility for maneuver and error. It studies the link between the objectives of external audit to this responsibility. It draws on applicable auditing standards that provide guidance on the responsibility of the auditor for fraud and error in the financial statements. It excessively discusses the responsibilities of the business entities panel of directors and management. Lastly, it provides some discussions on the higher profiled fraud cases in the past and the effect on the auditing profession of these high profiled cases.The Glossary to the International Standards on Auditing or ISA (p. 19, IFAC, 2010) officially defines fraud as an wise(p) act, committed by a certain individual or certain individuals by victimisation deception to obtain an unjust or illegal advantage that inevitably leads to the misstatement of the financial statements. Error, on the other hand, is defined as an unintentional misstatement in financial statements which whitethorn include omitting a certain centre or a certain disclosure (p. 18, IFAC, 2010). Both fraud and error may lead to financial statements misstatements. Both of them may lead to restatements misstated financial statements. However, what sets the two apart is whether the financial statements misstatement is deliberate or not, with fraud considered more serious (and illegal) than error.Financial statements fraud is done due to a variety of reasons. Some of the reasons may include trying to obtain new credit or more investments creating favorable stock comfort trying to conceal an inability to improve the performance of the company increasing management or the board compensation by showing higher earnings obtaining a promotionwithin the company and privateness improper business transactions (p. 58, Rezaee and Riley, 2010).

Management accounting Assignment Example | Topics and Well Written Essays - 2500 words

wariness accounting - Assignment ExampleTaking into account the advice given out by the proposals of the Function Managers there is a need for a partial overhaul of the companies working practice and corresponding adjustments need to be made to its business model with an overall aim of ensuring as smooth a transition as possible in the aftermath of the acquisition of the company by MAJORAIR. What should also be considered by the dining table is the long-term strategy of what market should be the focus in terms of both location (established versus expanding) and rider type (low cost versus high end and discerning), as well as the risks posed by apiece of these approaches. In regards to the accounts for the sequence Winter 2011/12 Overall profitability for the season stands at ?148,201,205 It will be important to benchmark the overall profitability of the proposals against this figure to establish which offer would be the most mesmeric to the company. Another important figure to look at would be at which moment in the season the proposals meet the breakeven mark. There are two ways of looking at this figure. One is to look at which moment in time the be are cover by simply deducting overall costs against turnover as a point in time (for example costs are covered between months 3 & 4 and from that point on all revenue can be considered as profit.) Another is to deduct what percentage of each sale is allocated to cover the costs spread out over the entire season or year. Figures for the yearly turnover are not calculated in this abstract because of the uncertainty of passenger numbers for the summer months. In regards to Load Factor there is some get on for improvement Gatwick Washington (AM) 77.97% Load Capacity (55.14% of entireness available seats) Gatwick Washington (PM) 88.44% Load Capacity (28.26 of heart and soul available seats) Gatwick Boston (AM) 79.44% Load Capacity (57.9% of total available seats) Gatwick Boston (PM) 84.5% Load Capa city (50.88% of total available seats) Gatwick Seattle (AM) 55.78% Load Capacity (34% of total available seats) Gatwick Seattle (PM) 77.57% Load Capacity (63.16% of total available seats) As the accounts stand there is a surplus that can be reinvested or paid out to shareholders as part of a dividend but before either of these can occur I will be analysing the proposals set by the Functional Managers in regards to an investment strategy. Some of them are long-term investments, several of them are speculative and some of them deal with short-term fixes. I will be assessing them on immediate changes to profitability, intercommunicate alludes of capital expenditure feedback (for both the immediate fiscal year and for long-term cost reductions through investments) and what impact each proposal has on the current business practice used by SMALLAIR. Network focal point In the first instance, this is the proposal I would want to present to the board as I find out with the recommend ations of the proposal in a number of ways. Firstly, the Washington PM flight is the most efficient at load

What practices pay off best and under what conditions Assignment - 1

What practices assume off best and to a lower place what conditions - Assignment ExampleIt is the consideration between the employers and themselves. It is usually a reward for a job done, straightaway related to the efforts applied in per tierance of the work.In merit pay/ make up of living adjustments form of pay, the employees are paid in relation to past work behavior and cost of living (Belcher, 1996). An append in merit is triggered by work behavior recognized in the past and the adjustments in the cost of living. The cost of living consideration raises the merit of all the employees without regard to the mental process. This form of pay is mostly safe when the employer is assured of commitment and professional skills of the workers. This form of pay will work towards ensuring that there is low employee dig over as most appreciate that the employer is considerate enough. Adjustments of pay in relation to the cost of living encourage the employees to be loyal to the comp any and to increase their output. This form of pay is particularly beneficial to the employees as during harsh economic times they are assured that the employer will adjust the pay in their benefit.The pay system brings on board various groups of people and this determines what they perceive of the company or the employer. The society or the community considers job compensation often referred to as pay as a measure of rightness towards the employees. It is the societys belief that benefits extended to the employees are a reflection of the level of justice in the society.The most beneficial form of pay to the employer is the incentives or the variable pay. In this form of pay, pay purloin is triggered by performance of the employees. Some of the assumptions of the variable pay method are some employees are more(prenominal) productive than their peers some perform better and are better equipped with technical skills better performance should be rewarded and some of the employees ea rnings should be directly proportional

Art History Essay Example | Topics and Well Written Essays - 750 words - 7

Art History - Essay Exampleticle focuses on modernism and the fountain has turned to present day practitioners whose work are not only the nigh powerful being done currently, but as well is a wholly committed to the modernist project.The reservoir has used other generators examples throughout his work in giving examples on how modernism begins and how postmodernism comes in and changes the way a human being lives. The use of descriptive language style in this context has made the author draw the ratifiers attention which is a better regularity of retaining readers and making an article more interesting. The author has also applied the use of speech this clearly shows how the author has invited other peoples work in this particular article.The author has also used descriptive and vivid language in order to add depth to this article. This appeal to mankind senses to deepen just about(prenominal) readers well understanding of this article (Morris, Tony, Anthony, Watt and Michae l 65). To foster this, the author has included some photographs to support some of his facts. These pictures help any reader to visualize the content being talked about at the back of his or her mind.According to the author, within modernist practice, artists will always reach for signs that function as algorithms of the structural or medium within which they occur. As the center or core of that particular structure, such as a sign, secures the unity or singularity of the task itself, a unity that had been named aura in a different era. The author has also elaborated modernity with most trending lifestyle things such as cars and electronic gadgets majorly.Constitutive heterogeneity may as well define the latest work of a modernist in most part of the article (Cahoone and Lawrence 111). The author has not talked much about himself about modernism which leaves the reader to wonder what type of option he has decided to take. It is until the last sentence of the article that the reader realizes that when the author reveals that the

Therapeutic Recreation Essay Example | Topics and Well Written Essays - 1250 words

Therapeutic frolic - Essay ExampleSuffering, it is thought, is reducible through objective solutions to health problems. The author believed naively that genius day, every(prenominal) known problem to medicine would be addressed by an objective fixwhich is a article of belief now breaking up in all areas of medical treatment. Unfortunately, the commitment to an objective, universal set of fixes is a false medical model for how things work in reality. Instead, the author believes human consciousness to be a tool of vast complexity to remember, contemplate, process, and think, which precludes a simplistic model of medicine. In contrast to the idea of crucifixion as an objective phenomenon with objective causes, the author points to extreme cases of hypochondriasis, in which a persons pang is unblemishedly self-caused, and those who live with extreme levels of suffering, only if overcome it to live jubilantly. Given this wide range of how mess deal with suffering, the author c oncludes that suffering transcends traditional medicine. Accordingly, suffering is a spiritual fuck, intensely personal, and full of riddle and mystery (OKeefe, 2008). At the other end of this spectrum is the idea of leisure time, which is taken to be the opposite of suffering. In leisure, whiz finds joy with ones activities, which is also a deeply personal and subjective issue. For both leisure and suffering, the author believes that remedy recreation has a wonderful gift appealing both to the suffering and the joyful in the whole human being. It is objectionable, according to the author, that therapeutical recreation is treated by some as a distraction from the apparent seriousness of a patients situation. A patients experience in a medical ward is full of objective newsgood and grimthat ignores the suffering and leisure of the individual patient. An apparent implication of therapeutic recreations diversion from objectiveness is the thought that therapeutic recreation does not know or care about the seriousness of a patients situation. This, in turn, leads to an attempt by some in the field to bring therapeutic recreation on par in objectivity to the medical field that specializes in problem-solving diagnoses. At this point, one can see the author take issue with the language being used in therapeutic recreationlanguage that is depersonalizing people and making it more difficult to understand suffering (and joy) at a humanitarian level. The author predicts that patients will demand that the language being used is more accessible and humanistic an idea that supports the theory saying therapeutic recreation should carve out a place for itself as a humanistic practice that acknowledges the spiritualistic aspects of human life. Suffering, after all, represents a very spiritual experience, give that it is represented as such in so many world religions as redemptive and needful for meaning. Suffering, whether it is embodied in homelessness, oppression, p overty, starvation, or violence, affords an opportunity for experiencing emptiness (OKeefe, 2008). From redemption and emptiness, human beings have the chance to experience the highest form of joy, which comes from giving oneself to a saving power (which, the author notes, is not necessarily religious but certainly spiritual). In addition, this suffering can be communal. Following the September 11th terrorist attacks, entire groups of people felt shared emotions. Some of these shared emotions were put at ease through

Case study Example | Topics and Well Written Essays - 500 words - 104

Case reading ExampleConsequently, the liver is stimulated to produce more glucose into the blood system so as to result more energy for muscles (Pino, p.15) clotting refers to the process in which blood changes from liquid to a gel. Coagulation forget in turn result in homeostasis and stops blood loss from a damaged vessel. Coagulation profile refers to an analysis of the various components that assist in blood clotting. These substances include Prothrombin time, Activated overtone Thromboplastin Time, Thrombin Time, Fibrinogen, and Fibrin Degradation Products. All this substances have a healthy percentage or value, and deficiency of an subdivision may result in coagulation complications (Blood disorders Para 12).It may either be internal or external. Rapid blood loss occurs in persons suffering from anaemia. It results in losing large amounts of blood. It leads to a drastic glitter in blood pressure and a reduction in bodies oxygen supply. These problems may lead to a heart at tack. Chronic blood loss occurs where a patient loses small amounts of blood from their body organs within an extended period. Rapid blood loss is treated by blood transfusion art object chronic blood loss may be treated with the intake of iron supplements usually pad of paper for several monthsSeveral complications may occur during the treatment of hit the books fractures with the risk of complications varying with the type of bone fracture. In the case of Mr. Liu in the case study, some of the complications may include the development of pneumothorax, respiratory compromise or even frail chest due to the multiple rib fractures. Observations should always be do to make sure it either an open fracture or closed fracture. The skin should be check if its intact. Radiography results are reviewed thoroughly as a single break is easier to treat than a comminuted fracture. capillary tubing refill is also checked, if they are no present pulses the patient might have serious internal p roblems. precipitant bone

Individual paper Essay Example | Topics and Well Written Essays - 2500 words

Individual paper - Essay typeIn Brazil the owned subsidiary of Wal-Mart is known as Sams alliance and the in Mexico it is known as suburban bea. Both the subsidiaries have different work cultures as they are situated in both different countries. I have got an opportunity from both Sams Club and Suburbia to join as a stores manager. In the essay I have do a comparative analysis on both the companys work culture to mother at a decision for which option to choose. The essay likewise elaborates the facts about the two countries- Mexico and Brazil, like the musical accompaniment conditions, availability of transportation, cost of living and the multicultural competence in the two countries. 2. Wal-Mart Stores Inc. Wal-Mart Stores Inc. is a multinational sell giant who has dedicated their work for the betterment of the lives of their customers totally over the world. The retail giant has acquired many stores all over the world and has increased their assets so as to become the l argest chain of departmental stores in the world. The two subsidiaries of Wal-Mart in Brazil and Mexico are Sams Club and Suburbia respectively. Sams Club in Brazil Sams Club is a floorshow which offers membership to the customers and that sells goods to both retail customers and the commercial enterprise customers or the wholesalers. The club sells general merchandise and groceries to their customers in large quantities. The average size of the club is around 88,000 sq. feet. The customers who have not taken the membership of stores can either take membership for atomic number 53 day or pay a surcharge on the price of the products that are purchased. The club also sells gasoline to the customers. It has identified a niche market as a supplier to the small business which is not so well known. The club stores open at the early hours and it has the slogan of Were in Business for Small Business (About Us). It has recorded the highest sales in 2007 which was $42 meg or 12.1% of tota l Wal-Marts sales in 2007 (About Us). The operation of Sams Club in Brazil has remained the same over the years which is giving their customers the best quality goods and delivering the goods to them with minimum costs and giving them a very comfortable environment to shop. They have made shopping uncomplicated for the customers by bringing products at their door step. Rosalind G. Brewer, the CEO of Sams Club, has always focused on the innovation and technology and targeted in expanding their business by opening up new stores. The sustainability goals of Sams Club are the following 1) 100% renewable energy 2) Creating zero waste. 3) Selling products that are sustainable to the environment and people (Fact Sheet). Sams Club even organize curriculum like Giving Program to help the small owners of business by providing them with ideas of creating new business and exploitation of vital products which will help them to connect with the community they are serving (Giving Program). The on the job(p) culture at Sams Club is a unique one. It has the best team members who are all hard working. The departments like the marketing, logistics, finance and human resource are competent enough to annoy the whole business profitable. The employees are paid above the retail industry average salary. The employees were gives facilities like the checkup assistance and also educational assistance for them and their children. Health care assistance is provided to them on an average of $17 dollar per day. The employees also enjoy attractive quarterly bonuses

The intriguing, strong-willed female characters in traditional Chinese Term Paper

The intriguing, obstinate female characters in traditional Chinese fiction and the prescriptive of wo compositionly behavior - Term constitution ExampleIn Confucianism man is the middle of the universe man cannot stay alone, but with other humans. For humans, the sterling(prenominal) objective is personal pleasure. The necessary situation to accomplish pleasure is through serenity. To acquire serenity, Confucius found man made up of the five connections which are depending on really like and responsibilities. War has to be abolished and the majuscule Oneness around the globe should be designed.In Han (220BCE-221CE) China, Confucianism was implemented as the official philosophy. Focusing equilibrize achieved through controlled romantic relationships and ethical responsibilities. Confucianism prescribed a firm social structure with clearly delineate tasks. Females were mostly limited to the sector of close relatives members. They were brought up to show difference to come forwar d-dated parents, constancy to spouses and commitment to kids. Females worked out authority and power only when they presumed the part of mothers and had produced kids. Trained in the domestic arts, women were also frustrated from mankind and government matters. At court women were limited to the inner legal courts as opposed to the outer legal courts where matters of the state were performed. Confucian offered medications for the way a woman ought to comport herself, emphasizing her proper behaviour in regards to her husband and her part in close relatives members. Although women were recognized as being virtuous for their sagacity, intelligence and statecraft, it was in spite of appearance the inner legal courts or the inner sector of close relatives members that ladies operated as sprightly agents and worked out their benefits.Given that information, we can depict that Fei-yen was in violation of the Confucian code. She was completely disrespectful to her husband. In the Confu cian code, the wife had to respect the marriage institution and shun away from fidelity, however Fei-yen insulted this institution by

FedEx Corporation Essay Example | Topics and Well Written Essays - 3500 words

FedEx Corporation - Essay ExampleThe bon ton realizes the importance of impeccable client renovation and has tried to satisfy the needs of its customers in a superior manner. FedEx had, in collaboration with Motorola, developed grievous bodily harm PC for couriers to enhance customer service (Editors, 2002) FedEx also has a foolproof complaint management organisation where consumer complaints are speedily handled. Organization CultureFedEx has built a culture wherein every employee is urged to express ideas and gain for excellence (Flaum, 2005). This has ensured that its employees do not become complacent. The company has flourished primarily because of the passion with which FedEx employees serve customers (Smith, 2001). People first-class honours degreeBarney & Wright (1998) over that FedEx works on the philosophy of people-first. Fred Smith is a staunch believer of the fact that customer satisfaction begins with employee satisfaction. FedEx has embraced technology to ensure that customers can track their orders through multiple platforms. Use of technology has enabled the company to improve its effectiveness and efficiency. A case in point is the bar tag system principally used in retail stores. FedEx was a pioneer in using the same bar code technology to track packages. Equipped with state-of-the-art-technology, FedEx launched its Critical Inventory Logistics services to enable customers efficiently manage high-value and time-critical memorandum (Business Wire, 2012). The new service was targeted at the telecommunications, semiconductor, and biomedical industry.

Accounting for Planning and Control Essay Example | Topics and Well Written Essays - 750 words - 1

Accounting for Planning and Control - Essay ExampleIn making arrangement decisions, various factors must be considered. Managers have to know that the success of the business simply depends on how best the investment fundss ar analyzed before they are undertaken. First, capital budgeting requires large capital expenditure (Dugdale 16). Most of the capital budgeting decisions require a large proportion of business funds. It, thus, implies that failure to make ripe investment decisions exit lead to losses for the organization. Secondly, investment decisions are irreversible. After deciding on what projects to invest in, managers will lack the ability to reverse their decisions, i.e., equipment once acquired cannot be easily disposed of. The managers must thus be careful before settling on a particular investment projects because of this nature.Moreover, in analyzing investment, the next cash flows are of importance. The cash flows likely to arise to the organization after deter mining which projects to invest will be realized in the future. The cash flows cannot be determined with certainty and therefore depend on forecasts and future changes in conditions (Szpiro 53). Managers will use their skills in forecasting future cash flows and in evaluating the price of the investments. Capital budgeting needs long time decisions and commitments.Various models are used in evaluating the investments to pursue by the organization. These can be largely categorized into two non-discounted methods and discounted methods of capital budgeting. The non-discounted method include payback close in which the period required to recoup the capital invested is used. Projects with a short payback period are preferred. The return on investment is the second non-discounted method of project evaluation. In this method, projects with the highest returns are chosen for investment purposes. This method is pegged on the historical accounting estimates.The

Core Subsystems Assignment Example | Topics and Well Written Essays - 500 words

Core Sub agreements - Assignment ExampleThe scheduler policies fail to receive priority from the memory managers. In such(prenominal) scenarios, there may de diverge anyocations of the central processing unit (Torkkeli and Tuominen, pg. 277).Such a scenario may closing result to two main problems. For instance, there is the schedule oblivious where scheduling policies fail to exist and even those who argon operating, the systems do not use it. In addition to that, the core objective remain to maximize the final and overall faults. Such an approach deters the achievement of schedule goals. The scheduling aspects of the general systems are based on the priority purposes in all snips. The input is kept at a high end at all clock times. Delaying of one priority task occurs for the sake of more than five low priorities.Real time operating systems have the mandate of managing the hardware aspects, which are found in the computer, and other applications installed in it. It remains ve ry reliable it enhances measurement and general automation where the downtime remains a costly affair. The genuinely time systems operate under maximal time. It does provide a high level of real time conformable timing (Grimmer and King, pg. 2647).A number of real-time systems are constructed and operate using the general systems. The operating system is at the chance of providing real time support though they are engineered for a robust real time production, with a number of unpredictability. The disk activity and schedule granularity is at a consistent angle.The critical difference between the general-purpose operations system and real-time operating system is all about the physical aspects of the system. It is all about the time sensitivity aspect. An example of a time aware system is an automated machine, where one gets the money in not more than five seconds after entreat of the transaction. Such a system is critical in being time responsive. A personal computer does not p ortray such a time sensitivity aspect. When one is

The Construct Surrounding Earnings Management Research Paper

The Construct Surrounding Earnings guidance - Research Paper ExampleThere are two types of intentional misstatements which are significant in the auditors assessment of fraud. These are (1) misstatements that arise from fraudulent financial reporting, and (2) misstatements that arise from the misappropriation of assets. categorise under the first type are those intentionally false and misleading statements or the omissions of amounts or disclosures that should be included in financial statements. Included in the second type are acts that constitute theft of an entitys assets which are attended with misrepresentation thereof in the financial statements. Misappropriation of assets includes such acts as embezzling receipts, stealing assets, or causing an entity to pay for goods or services non received.There are situations where a fine line may be drawn between earnings management motivated by a desire to mislead or misrepresent, and a legitimate resort to management prerogative is be made. As noted by the official document from the Public Oversight Board (2002), in par. 3.10 approximately of the factors cited in SAS No. 82 are subjective and difficult to assess, and risk factors may exist in circumstances where fraud does not exist. Even when risk factors are present and the auditors result to them is not definitively prescribed by the regular, SAS No. 82 states that the auditors judgment may be that audit procedures otherwise think are sufficient to respond to the risk factors..... As noted by the official document from the Public Oversight Board (2002), in par. 3.10 Many of the factors cited in SAS No. 82 are subjective and difficult to assess, and risk factors may exist in circumstances where fraud does not exist. Even when risk factors are present and the auditors response to them is not definitively prescribed by the standard, SAS No. 82 states that the auditors judgment may be that audit procedures otherwise planned are sufficient to respond to th e risk factors. (p. 76). Thus it is important to assess whether the actions that may be associate to earnings management are actually motivated by the intent to defraud, mislead or misrepresent. In this matter, the auditor is admonished to exercise professional skepticism as the general standard of due professional care. This inwardness having an attitude that includes a questioning mind and a critical assessment of audit evidence (par. 3.8, p. 76). The standard requires the auditor to take a position that does not assume the management is dish one and only(a)st on the one extreme, nor that the management possesses unquestioned honesty on the other, but that the auditor should be persuaded by the evidence unearthed by his or her investigation (Public Oversight Board, 2002).. The Motivation behind Earnings Management The foregoing definition notwithstanding, some authors defend some of the actions of corporate management by distinguishing between good earnings management from fear ful earnings management (Farag & Elias, 2012, p. 187). Ostensibly, good earnings management implies legitimate business decisions, which effectively stabilized the financial performance of the company, while bad earnings management involves violations of the GAAP. Good

Strategic human resource management Essay Example | Topics and Well Written Essays - 3000 words

strategic human resource way - Essay ExampleThe business organisation tends to exits in a hawkish surroundings and often faces issues like scare resources which needs to be managed effectively and thus gives the organization a competitive advantage. Thus applying the definition of strategic human resources, it can be said that it is a farsighted term focus, provides a linkage in between the human resources and strategy process, enhances effective exertion and in the end foster excellence corporate skills (Deb, 2006, p. 45-48). The main purpose of HR strategies is to articulate the intention of organisation link up policies and practises and as per the dictum of Fomburn (1984) the business and the manager needs to per take a crap well in the current environment in order to succeed in the future business environment. Strategic human resource management has various sectors such as recruitment and selection, training and development, slaying management and others. However this pa per provide talk widely about performance management and performance related collapse (PRP). ... Reward is a key practise in the framework of performance management strategy. Reward systems are of two types, nonpareil is monetary component of reward management which tends to fulfil the needs of employees such as hygiene factors, protective covering and physiological needs and second factor is recognition and job satisfaction (Kandula, 2006, p. 59). The logic behind implementing the performance pay up by organisation is as follows, PRP focuses on the effort where the organisation actually requires it PRP supports the culture of performance oriented The PRP scheme emphasis the performance of individual PRP aims to strengthen the process of performance planning PRP rewards the serious employee and hence motivates to work more (Salaman, Storey & Billsberry, 2005, p.178). Therefore PRP is an essential and important tool use by organisation to enhance the performance of both the emp loyees and the organisation as a whole. The next section deals solely with performance related pay and aim to answer to the proposition whether the disadvantage of performance related pay outshines the advantage of PRP schemes. Performance-related pay systems The various forms of paid employment which also includes remuneration on base pay tend to have performance expectation or standard attached to it. According to Behrend, every form of employment which is paid involves effort bargain and also pay bargain. Performance standards are highly unexpressed and thus are open to contestation and misunderstanding of psychological contract. Strategic decisions which take place at the board level encompass performance related pay mainly for senior managers and directors. The PRP is often regarded as motivational tool for the top level management to achieve the target which

Economic in Society Case Study Example | Topics and Well Written Essays - 1750 words

scotch in Society - Case Study ExampleThis time the customer would think once again and again before subverting the medicine.On the other hand, due to much(prenominal)(prenominal) improved drugs tincture, the pharmaceutical companies would view as to do some much seatment and in addition there is a possibility that they would outsource or take down import the foreign material for usage, which means that they now would have to make the foreign payments resulting in a lot of local currency going out of the money cycle. The possibility is again that the country would masturbate a bit un stable and if someone who would then be responsible to keep the countrys economy stable then it is the slew living there. People would now be forced to take any measures to buy those medicines that are at least prescribed by the doctors for serious patents. India although have controlled their growth rate plainly the deceases are growing commonly in the South-east Asia, and this is the part by which the Indian planners might have thought about increasing the prices and to bring much of the currency from the savers to the deficit spending units.India is basically a poor country, the average income t... als being operated there and if they would now be asked to product fine quality medicines that are tho having their own name and are according to the international standards, then it does require India to invest even more in bringing those structures and processes that could make the international standard products. The documentation work would also be their and the overall investment would be far more that companies would merely have a breakeven stoppage within even 5 years. The decision taken by the Indian government might just be in relation to their modernization but it has got no real concerns as the majority in India is yet living below poverty line. The question which is related to the people around the human being getting deprived to use the cheap drugs might not be as valid as the people living in India would be deprived to use the cheap drugs. The simple answer to that is due to the much poor outcome of any such strategy, the global companies manufacturing patented material would criticize any such law and so the law enforcing governments would move against any such law. After all, human life has got more value than any of the law and the concerns are directly related to the saving of human life and not the cheaper drugs. Since in that case, the majority of people would not even be able to use the drugs, then they cannot stick out to live longer and there when the problem arises causing human lives. Lets talk about the real world case in which the demand is never equal to supply. Always there would be greater deviations in the market and somehow both, supply and demand would get disturbed, of course it is unintentional but that is inevitable as a consequence of which we have to keep the constraints and solutions in mind. Imagine if t he world is consuming what has been

There could be a trouble ahead Article Example | Topics and Well Written Essays - 250 words

There could be a irritate ahead - Article ExampleFrom the bind, it is clear that different economists have diverse opinion on the carriage to manage economic crisis. Whereas some argue that expansionary measures are the best to undertake, others view contraction measures feasible in correcting economic anomalies. Whichever the insurance policy adopted, the end result should be recovery of the slow pace of growth (Chinn & Frieden, 2011). The article further compares the mitigation strategies pursued by different economies and the way they messed in the process.From the article, the writer tries to justify his magnetic declination that the lessons learnt in the 1930s depression helped in salvaging the 2008 economic depression. The author elucidates this by giving figures of the rate of un avocation, post rates, currency rates, and contagion caused in the fiscal markets in both the depression and the recession (1936, 1938). From the analysis, it is evident that the expansionary p olicies that were engaged in 2008 recession had better impacts than the contractionary policies in the 1930s recession (Krugman, 2009). In all instances, monetary policy was important in controlling the supply of money, exchange rates fluctuations and bringing smooth operations of the financial market. Fiscal policies were also crucial in stimulating growth hence increasing rate of employment and investment (2009). Debt management and control must also be checked in managing the depression.The fact that the author has extensively and concisely dissected the comparison makes me agree that the article is right. The facts have been well substantiated with figures and correct economic theories and knowledge. In my opinion, the periods of recession and depressions demands policies that stimulates growth and controls the level of debt while keeping the financial sector sound. In conclusion, Obamas administration learned from the failure of the Roosevelt regime thus

Baking pastry Essay Example for Free

Baking pastry EssayCake decorating is referred to as one of the sugar artifices in the world of baking. Cakes are decorated for many people and their fussy occasions. Many remember the birthday surfaces and wedding cakes that went along with creating such fond memories of the events. The success of certain cake decorating shows manage Cake Boss, Amazing Wedding Cakes, and Ace of Cakes catch polish offn cake decorating from ordinary and deadening to an extraordinary and marvelous level. in that location are also many untried textures and flavors of frosting that endure been conjured up over the familys. The varieties of frosting extradite been created to compliment the many creations of cake flavors.The craft has evolved into a form of art over the years using different tips and techniques. It is now a craft which requires a lot of new skills, techniques, and education. One might even pursue a four year or two year college degree in culinary humanities from a school such as, The culinary Art Institute. There are also many new textures and flavors of frosting that have been conjured up over the years. The varieties of frosting have been created to compliment the many creations of cake flavors. If you are not easily impressed you might still be amazed at the number, variety and creativity of cakes. Some intricate designs appear to defy gravity.The secret, Patrick says, is judicious workout of inedible props, such as Styrofoam (Decorating Lane 58). Sculpted animals are popular. However, theyre at most only cake. Decorating cakes depending on the designing and style tends to be pricier. If the customer tends to ask for a sculpted cake that can brighten an impressive centerpiece may cost approximately 200 or more. Cakes that are decorated round special way could get good publicity and get good business. Having to sculpt the cake is passing visible and correctly and profitable. Color and dimension is what most people want to see when they order t he cake.An if the customers like the work they might come back. However, the cakes must truly be memorable. . One may ask, what does it really make up to be a great cake decorator and most importantly where did it all start? Decorating skills and techniques have developed greatly since three-tiered wedding and candled birthday cakes. The process has evolved to this day presenting beautiful towers of deliciousness. These unique creations also take us on an interesting trip through decorating history. As most know, cake is a bourne with an elaborate history and a subject with many aspects.Cake denotes a baked flour society sweetened with sugar, honey, eggs and milk. It has a distinct texture created by mixture rising during the cooking process. Cakes anchor in Swiss Lake Villages were made from roughly crushed grains, moistened, compacted, and cooked on hot stone. Obviously cake techniques have progressed since then. As time passed, over many centuries by trial and error, baking t echniques began to improve due to square off from other countries and cultures (Kroskey). Work Cited Decorating in the fast lane. Bakery Production and Marketing 24 Jan. 1992 58. culinary Arts Collection. Web. 14 Aug.2013. Kroskey, Carol Meres. Color and dimension add profits to cakes. Bakery Production and Marketing 24 June 1991 74+. Culinary Arts Collection. Web. 14 Aug. 2013. Kroskey, Carol Meres. Complementing cakes with color. Bakery Production and Marketing 24 Sept. 1991 106+. Culinary Arts Collection. Web. 14 Aug. 2013. Kroskey, Carol Meres. Create an illusion. Bakery Production and Marketing 24 June 1993 56+. Culinary Arts Collection. Web. 14 Aug. 2013. Kuyper, Frances. Making your own decorations in advance. Bakery Production and Marketing 24 Sept. 1991 112. Culinary Arts Collection. Web. 14 Aug. 2013.

Relative market share Essay Example for Free

Relative mart sh are Essay(Ratio of company share to share of largest competitor) HIGH LOW STAR QUESTION planetary house CASH COW DOG count on 2 BCG Matrix of BMW 3. 1 Porters atomic number 23 forces Porters Five Forces are business analysis tools that help companies to assess the environmental forces that regularize a company. This business analysis tool practices by dividing environmental forces into five incompatible categories ( physique 3).The provoke feature of Porter Five Forces is it leads companies to understand the extent of challenges faced by companies within a specific industry as the framework provides a systematic way of thinking about how competitive forces work at industry level and how they determine profitability. Figure 3 Porters Five Forces 3. 1. 1 argument Rivalry exhibits the intensity of contention in a particular foodstuff. In case of BMW, the company faces fierce competition since currently there are many an(prenominal) automobile manufacture rs that compete in the same agio markets.In addition, many multi segment automobile manufacturers also set up special division to target premium market like Toyota Motor that set up Lexus brand to compete with premium cars like BMW, Mercedes Benz, Rolls-Royce, and Jaguar. Figure 4 shows the spheric auto industry ranking by market cap as of April 2006. The look-alike describes that at that time, BMW is non listed in the ranking and therefore they need multi strategy to generate greater market capitals.Figure 4 Global Auto Ranking 3. 1. 2 Threat of Substitutes Substitute merchandises are returns of new(prenominal) industries that may have signifi basint impact to the prices decision and other features of automobile products. In case of BMW, the product substitutions are many kinds of affordable transportations including mass transports such as intercity high-speed trains, trams, motor bikes, and bicycles. another(prenominal) product substitution for BMW is the increasing demand s for green technology.In automobile industry, it refers to the use of alternative technology like cross technology or solar cells. Although the market share of these products are still relatively low, currently BMW has not shown intense program to launch the green car. In fact, several automobile manufacturers have started their program to judgement for producing the future cars that use hybrid cars like Toyota Prius and Alphard and Honda Civic, and GMs Saturn Vue Green Line. 3. 1. 3 Buyer proponent Buyer power has significant impact on the producing industry.The buyer power is perceived to be absolute enough if they are in the minority in numbers and there are numerous producers or automobile manufacturers. In the automobile industry the buyer is the people who purchase vehicles or cars. Buyers have comfortably high bargaining power because customers usually have much information regarding the vehicle they intend to purchase. They are usually knowledgeable about cars specific ations, price, and dimension since most car manufacturers identify these in brochures and on websites.Another critical decision that buyers have is about the fuel consumption of cars. This information is rarely printed in cars brochures provided usually they get the information for auto magazines that conduct test drive. Buyers have other powerful forces on the automobile industry since the advanced Internet technology lets customers to shop online or design and customize their cars. A key feature of Internet is customization in which BMW also enable customers to customize some features of their purchased cars in tell apart to suit their needs.In addition, automobile industry exhibits low switching costs because customers can easily hightail it to one dealer to another during the selection process. They can also trade their ole cars when buying new ones since many dealers now also own or cooperate with used car divisions. Figure 5 shows the global auto production representing the demands-production capability that each brand/automobile manufacturers have. In the figure, BMW is in the 14th place.However, it does not reflect the quality of BMW since BMW like other European premium cars are well-known for their quality products. Figure 5 Global Auto Productions by Manufacturers in 2002 Source OICA 3. 1. 4 provider Power Supplier power is typically low within the motor industry because a vehicle has various amounts of different components and there are a large number of suppliers available to cater for this. This means Toyota/GM can easily swap suppliers if they are not happy with the quality or price of the components ordered.

The Devil In The White City Expository Essay Example for Free

The bedevil In The White City Expository EssayIn The Devil in the White City by Erik Larson, many inexperienced women come to Chicago in hopes of finding new opportunities and a successful job. These women were often single with no previous experience in the city, which make them an effortless target for Dr. Holmes vile plans. With his charisma and reassuring presence, Dr. Holmes could instantly allure these women. Most women in this time period were often sheltered or brought up in a secure and acquainted(predicate) environment. However, in the beginning of the book on page 11, it states, Never before in civilization beat such numbers of immature girls been suddenly released from the protection of home and permitted to walk unattended upon the city streets and to engage under alien roofs. I believe that because these young women had recently been liberated from their small town life, it created purge more of an excitement and eagerness to take any employment opportunity that came their way.This in turn, worked against them, by proffer them to take the desirable jobs with Dr. Holmes. Another factor that induced these women to be so susceptible to Dr. Holmes corrupt plans was his infallible charm. With their nave mindset, a young man with striking eyes and a perfect physique (page. 35) was a handsome welcome to their new lives. This unexpected warmth in a new city enticed the young women and brought them to trust Dr. Holmes despite his underlying motives. However, because of their infatuation with him, the women were oblivious to his subtle maneuvers such as standing in like manner close, staring to hard, and touching too long (page. 26) that would have revealed his ulterior intentions.This captivation gave Dr. Holmes the opportunity to have these women clothed around his finger and be in complete control. Overall, the young women coming to Dr. Holmes were much too unintentional and enthusiastic to be alone in a large and unpredictable city, such as Chicago. Their distinctiveness and willingness to find a new life led them into very lamentable situations that cost them their lives. Unfortunately, I look that even if these women had been somewhat more apprehensive, Dr. Holmes, with his alluring charm, would still have the upper hand at reeling these women into his sad plot.

Explaining benefits of HRM practices within Unilever Essay Example for Free

Explaining benefits of HRM practices within Unilever Essay1. Benefits for Employer For an employer, it is beneficial for its company issue that its prepareers perform well. An employer will always try to find the suitable candidates for suitable positions. It is always important for a company to get its job done economicly and with less time which HRM practices help (Brewster and Hegewisch, 2017). HRM helps in the counselling of performance through proper business planning which is the first stage. It is designed for performance standardization along with budget outputs. HRM practices monitor the Performance of employees to en sealed accuracy, communication, and discipline among workers. Overall it adds to the global company image and acquaintance towards other competitive companies.2. Benefits for Employee HRM is involved not only in securing and enhancing the efficiency of each worker yet also in providing definite plans for efficient communication between different work ers in order to shuffling organisational development (Obeidat and Abdallah, 2014). The importance of introducing individuals to the ethics of the company is emphasized by value-based interviewing. The employees are given reform-minded activities from coaching, training, projects, mentoring, and assignments. All these activities help an individual to enhance its efficiency. For the employee, it is beneficial because it nurtures the qualities within.M3 Different methods used in HRM Practices within Unilever1. strategic Planning The first stage is Strategic planning is detailed planning of the business. The business planning steps are designed in such a way so as to extract alike(p) performance is generally conducted through a 6month mid-year period, the planning process of strategic business is crucial to the judgement of present capability and performance of a business.2. Training and development HRM practices regarding training and development specializes coordination in formin g a strong relationship between the employer and employee. The area for training and development of HR also cerebrateing on training that emphasizes the companys fair trade practices and employee growth to prepare promising leaders for management and supervisory roles.3. Employee propitiation A positive relation between the employee and HR help the company to achieve its objectives, morale and improves performance. This principally comprises of achieving satisfaction, levels along the workforce (Zibarras and Coan, 2015). It helps to create ways to give strength to the employer-employee relations. Opinion surveys of employees are administered, a focus group is conducted related to job satisfaction and the steps the employer can maintain proper working relationships.4. recruitment Employment process is being managed by the HRM department from examining resumes to scheduling interviews to new employees processing. They determine the most efficient for recruiting candidates.5. Selec tion professional HRs work with managers so as to effect good recruitment decisions, according to what the organizations need. They work together regarding standard hiring methods to ensure that the companies extend offers to suitable persons.6. Compliance HR workers need to make sure that the organization complies with legal regulations. They complete the necessary paperwork for documenting that the employees eligible to work in the country. They also comply with the organizational laws receive state or federal government contracts by ensuring flow logs of the applicant.ReferencesBrewster, C. and Hegewisch, A. eds., (2017).Policy and Practice in European Human Resource Management The Price Waterhouse Cranfield Survey. Abingdon Taylor Francis.Obeidat, B.Y. and Abdallah, A.B., (2014). The relationships among human resource management practices, organizational commitment, and friendship management processes A structural equation modeling approach.International Journal of Business an d Management,9(3), p.9.Zibarras, L.D., and Coan, P., (2015). HRM practices used to put forward pro-environmental behavior a UK survey.The International Journal of Human Resource Management,26(16), pp.2121-2142.

Organization Structure Presentation Essay Example for Free

Organization Structure Presentation probeMarketing. Terry Davenport is a senior vice-president of Starbucks who leads the marketing department. He oversees the sales organization social system, the marketing structure and cross-functional intercommunicate teams with their own structure, effectively affecting the organizational structure of the organization as a whole.Finance. PeterJ.Bocian as the chief financial officer of the company under analysis. The financial function of the firm has access to pick up decision makers, and the structure of the company was created to force this. For instance, in the case of Starbucks, centralization became possible with new account technology. Human Resources. The management of Starbucks human resources affect organizational structure in a way that these resources ar overseen as one large structure that encompasses the entire firm with several smaller structures supporting the functions of recruiting, benefits and training.Operations. As chief operating officer, Martin Coles of Starbucks adapts to the continuously evolving internal operations of the business, which impacts the organizational framework by having more structure. The operations function also helps to create and support a system of management hierarchy, authority, power and control.Partner Resources. As executive vice-president and Partner Resources head, Chet Kuchinad is able to affect organizational structure through the inclusion of organizational golf links connecting partners to the parent corporation that would then account for the accumulation of profits for reinvestment.Technology. ChrisBruzzo, chief technology officer, influence organizational structure through linking mechanisms that facilitate lateral relations among the organizations many units such as the ones mentioned above. Research has shown that an IT-based change leads to a single impact or shift in organizational structure an intervention occurs and a new stable structure results ( Earl, 1996).

Video game controversy Essay Example for Free

Video peppy controversy EssayTechnology has (had) get along a long way since the early years of life. The use of technology to humanss, is to enhance or purify whatever it may be to take aim a much quicker advancement or ca-ca a better and easy going lifestyle. But in the more recent years, technology has sullen for the worst. Specifically speaking, characterization juicys. Video games in its early years were meant for a positive use, much kindred any other type of game to simply act as a fun bodily process to pass time. That is not the case anymore because of how dangerously advanced and addicting television receiver games bed be.In planet its so dangerous nowadays that countries like South Korea are contemplating whether or not to illegalise word picture games. Why is it dangerous? Video games influence a type of negative social behavior, has a direct correlation to the cause of Insomnia, and is relevant to the increasing fleshiness rates in America. Playin g pic games can lead to many negative effects on a soul. Video Games influence a type of negative social behavior. The effects of videophilia are substantial and include obesity, attention disorders, lack of acculturation and poor academic performance (Video Game Addiction).The person (game player) may lose social skills and qualities depending on the direct of video game addiction. Usually, the player is spending so much time on the game that he/ she is neglecting other areas of life. A common sign of video game addiction is constantly talking near the game almost constantly. It is more likely to talk down upon a peer after a raging video game session (Tiret). These types of social skills are not acceptable to continuously practice. The mint that talk down on peers because of the violent video game session could go into depression or anxiety because of what others say or think about them.Young Children love playing rated M 18+ games that contain violence and other profound content (Parks). the more time children and teens spend playing violent video games the more likely they are to display aggressive behavior (Tiret). The more violent the game is, the more violent the player will be. Its morally wrong to be mean for utterly no reason towards other human beings. The effects on aggressive behavior can be long lasting (Tiret). A build up in anger is not healthy. If the constant attack keeps up, the aggressive person will be ostracized by classmates or friends.Insomnia is easily caused by the lack of eternal sleep, which is a common symptom of a video game addict. Studies have shown that people deprived of contact with temperament were at greater risk of depression and anxiety (Wilderness Adventure). In a study by Breslau and associates, patients with insomnia were nigh 4 times more likely to suffer major depression than those without insomnia (Johnston). A depressed person will look at everything negatively and have no motivation to go outside. The person may even view his/ her life not even worth living.Stress and depression can be caused by a variety of things resulting in insomnia. Stress may be caused by hours on the estimator playing a game without rest. Depression may hit the person, depending on intimacy with the video game, erstwhile he/she loses a lot. insomnia and its associated daytime sleepiness had significant negative effects on cognitive carrying into action and impaired their subjects ability to perform ordinary tasks (Johnston). Excessive Sleepiness has been linked to learning disabilities in children and cognitive and memory problems in adults (Johnston).If this keeps up then the next generations will reverse slight capable than the ones onwards which shouldnt happen. Remembering what you ate for breakfast will be very difficult. Poor sleep hygiene includes an irregular sleep schedule, stimulating activities forward bed (Mayo Clinic). The stimulating activities could translate into playing video gam es before you sleep. The effects of the stimulating activities causes the person to stay awake longer in bed. Some argue video games can be healthy to a person. One of the biggest positive effects video games can have on a person is the fact that makes people happy.As a result, video games have become an easy scapegoat for numerous violent tendencies and social behaviors. Video games are indeed a scapegoat, alone it doesnt hide the fact that the people who play these games as a scapegoat are neglecting themselves from the received world. These people will not get to experience what its legitimately like in the real world. Based on solid scientific evidence, video games may actually fill basic human needs that the real world fails to satisfy (Shapiro). This applies to people who have social anxieties causing these people to desist from the outside even more.The people are not completely solving their problems, only temporarily. It is not the games fault for these negative effects . There are millions who play the game and dont go out and do the negatively portrayed actions on the news. The criminals mention the games names and blame the games. Violent games are very influential on a person. Reality is too complicated to blame playings games, moving pictures, or letters on a page (Parks). Games are where people get ideas from. Life is commonly soaked into one perception for a person, and curiosity comes from ideas that have never been heard of before.Addiction of video games can easily lead into obesity which is a dangerous and lethal disease. Video games create an obstacle for children. Children straight off spend an average of 6 hours each day in front of the computer and TV, but less than 4 minutes a day in instructed outdoor play (Wilderness Adventure). There is an extreme tot up of physical inactivity. The calories are not burned which turn into fat later on. Getting less than heptad hours of sleep a night can cause changes in hormones that increase your appetite (Mayo Clinic). Less sleep IS a vital cause of obesity.Eating most of your calories at night contributes to weight gain. Overweight and obesity are linked to more deaths worldwide than underweight (WHO). Being overweight and obese brings cardiovascular diseases, diabetes, and even some cancers. The obese people are not outside and running which leads into no training for the cardiovascular system. While playing video games, gamers do not pay attention to what they eat which could lead into a massive buildup of diabetes. More than 40 million children under the age of five were overweight in 2011 (WHO).41% of certain cancer burdens are attributable to overweight and obesity. Children who play video games fit into this category. The topic of video games being perceived as a positive thing today is growing out of hand. Its like spreading a humongous lie to gullible innocents. Affecting social behavior in a negative manner, causing obesity, and developing insomnia are seriou s matters. The negative effects of playing video games are severe and the idea of playing video games should not be taken lightly.

Not-For-Profit Organizations Essay Example for Free

nary(prenominal)-For-Profit Organizations Essay administrator SummaryNot-For-Profit organizations are fundament all(prenominal)y different than for-profit, private sector businesses in that they do not arrive at shareholders, their mission statements are focused on furthering a cause rather than just increasing positiveness and most Not-For-Profits earn the majority of their revenue through bestower contributions. As a result, Not-For-Profit Organizations operate chthonic different reporting requirements than for-profit businesses. In order to append proper story for the numerous activities undertaken by a Not-For-Profit Organization in a given year, it is imperative that one understand the two financial accounting standards that affect Not-For-Profit organizations the most program lines of pecuniary Accounting Standards (SFAS) 116 and 117 which provide guidance on donor contributions and the presentation of the financial statements. The objective of this summary is t o provide a high-level overview of the standards and the effect they have on the financial statements of a Not-For-Profit organization. The Statement of Financial Accounting Standards No. 116 establishes the standards for accounting for contributions received and contributions make to all organizations with fiscal geezerhood starting signal after(prenominal) December 15, 1994. Contributions are defined by SFAS No. 116 as voluntary transfers in which the donor does not receive any value in return. Donor contributions may include the spare-time activity resourcesCash,Marketable securitiesProperty and equipmentUtilities and SuppliesIntangible assets such as intellectual propertyProfessional servicesSFAS 116 requires that all contributions and unconditional promises to donate in the future, known as pledges, are recognized as revenues at elegant value in the period in which they are received. Pledges are recognized as soon as the requirements of a pledge are met and it is no longer contingent on a future event. surplusly, contributions made and received are similarly recognized at as expenses upon receipt at fair value.The Statement of Financial Accounting Standards No. 116 also requires organizations to identify those contributions that contain donor- oblige restrictions and the timeframe or requirements for meeting these donor-imposed restrictions. According to SFAS No. 116, organizations must associate contributions into one of the following categories based on the existence or absence of donor imposed stipulationsPermanently Restricted Net AssetsTemporarily Restricted Net AssetsUnrestricted Net AssetsThose assets that are restricted by a donor imposed stipulation of time, a particular purpose or program, or the occurrence of a future event must be set aside and cannot be expended until the restriction has expired through the satisfaction of the donor stipulation.Statement of Financial Accounting Standards (SFAS) No. 117 is also important in accounting for Not-For-Profit Organizations in that it provides standards for the presentation of the financial statements for organizations with fiscal years beginning after December 15, 1994. Overall, this standard requires that the financial statements provide the necessary breeding for all of the users of Not-For-Profit financial statements. The standard requires that Not-For-Profit Organizations stool the following financial statements on an annual basis A statement of financial position (balance sheet)A statement of activities (income statement)A statement of cash flowsIn the statement of financial position, SFAS No. 117 requires that theNot-For-Profit organization provide amounts for the total assets, liabilities, and net income assets at the end of the fiscal period. Additionally, the statement of financial position must classify the organizations net assets as temporarily restricted, permanently restricted, or unrestricted based on donor imposed stipulations.The statement of activi ties is required to report to the financial statement users the transactions which caused a change in net assets during the period and the statement of cash flows is must provide a reconciliation of activity between beginning and ending cash balances of the period as either operating activities, financing activities or investing activities. Additional schedules are also required by SFAS No. 117 for special organzations such a voluntary wellness and wellness organizations that provide unique services related to their cause.Overall, a thorough understanding and application of Statements of Financial Standards No. 116 and 117 allows Not-For-Profit organizations to properly account for their unique activities and provide their financial statement users with relevant, understandable and comparable information in order to assess the financial position of the Not-For-Profit organization over the past fiscal year and going forward into the future.

Bhopal Essay Example for Free

Bhopal Essay

Letter of Recommendation Essay Example for Free

Letter of Recommendation EssayI am uplifted to cheer a beloved student, Kaya Stone, for your fellowship program. I was asked to write as one who has functioned in the might of an employer of Kaya, but I would first like to say a few words about him as a student.Kaya is a highly intelligent, perceptive young man. He came to our institution committed to capitalizing on the fortune of a third year of study in Israel, and he left with the satisfaction of having accomplished that goal. Kaya grew in learning, in character, in depth of understanding. He seeks truth in each and every area of his life, whether in learning, discussing philosophy, or relating to his fellow students and his teachers. Because of his positive disposition, his reflective way of operating, and all of the character traits that make him so special, Kaya s questions never go unanswered, and his searches always bring him to exciting new discoveries. As a student, Kaya is outstanding. As an educator, I have watc hed him grow, seen his talents and abilities not only in the classroom but outside its walls, when interacting with all types of people, as well.During his period at our institution, Kaya, who as I m sure you know is an excellent writer and publicist, also has make a good deal of work for the yeshiva. This has included the text for many public relations brochures and packets, garner to parents, potential donors, and alumni, and essentially any correspondence which I have requested that he compose. The feedback is always overpoweringly positive, and he has done so much in that way for our yeshiva. Even today, while he studies elsewhere, he continues to do a great deal of this work for our institution, in addition to the recruiting and other services he performs for the yeshiva.Always, in his work, Kaya is consistent, dedicated and passionate, enthusiastic, cheerful, and a pleasure to work with. He has incredible creative energies and a review idealism tempered only enough to acc omplish what needs to be done. I highly recommend him for any position of work, lead, education, or any other capacity in which he can blossom out his excitement and share his talents with others. At our institution, we are expecting big things from Kaya in the way of educational and communal leadership in the years to come. And knowing Kaya, he will not disappoint, and probably will exceed our expectations. give thanks you once again for the opportunity to recommend such a special and impressive young man.

Religious Education Coursework Assignment Essay Example for Free

Religious Education Coursework Assignment EssayCOURSEWORK QUESTIONa) (i) What is haj?(ii) force and explain why a Muslim would take champion-valued function in hadj and what this involves 40b) (i) Explain the nub and signifi bungholece of the events of haj for a Muslim.(ii) What difficulties strength there be for a Muslim performing hadj?(iii) How might participating in Hajj affect the life of a believer?35c) A unbent expedition is re eithery a tour within.Do you agree with this statement? Give rea newss to support your firmness and show that you have thought about different points of view. You must refer to Islam in your answer.25A (i)Hajj is the transit to Makkah, a Muslim-only city. Tourists arent welcome to Makkah Hajj is for Muslims to achieve nearer to divinity and isnt meant to be a tourist attraction. It is the duty of e precise healthy and financially stable Muslim to complete Hajj at once in their life clip. It is a deeply spiritual journey for the megs of Muslims who complete Hajj every Muslim year, amidst 8 and 13 Dhul-Hijjah the final month. Some Muslims whitethorn prefer to visit Makkah on a pilgrim hop on at an different time in the year, but this is not considered as important as Hajj, and is called Umrah. Because so many Muslims want to experience Hajj for the startle time, those who have done it before often do Umrah instead. Hajj is the fifth of the five pillars of Islam the basis of the religion. It is meant for the sane and mature Muslim oral sex, and it is usually considered an honour to draw during ones Hajj, as it is widely believed burial in the city of Makkah will bring Muslims closer to their graven image, and is a solid indication of their committal to Islam.A (ii)Hajj is widely considered essential in order to be a devout Muslim. It is one of the five pillars of Islam which are the biggest and main requirements of the religion. It is considered that Hajj is something of a ticket to promised land in the subsequentlylife. The expedition is to show ones self to Allah, and let him be the judge of character. With a good Hajj comes a irenic later onlife and paradise. It is not just a physical practice, for true meaning a pilgrim must enter a whole new mindset and mien of living, at least for the days of Hajj. This was of living is called Ih jampack, and is the beginning obligatory Lords Supper of Hajj.All men must wear two whitened unhemmed sheets so that all look alike, and wealth, age and status in general is not even considered. Whilst in Ihram, Muslims should not argue, swear, kill (even insects) or participate in a sexual relationship even go with by husband or wife. Ihram creates an equilibrium and purity for Hajj. It unites every pilgrim and crates a pure mental flat solid solely ready to think about nothing but God. The physical part of Hajj is all about recreating significant and very old events in Islam. First the pilgrims all run or walk of life quickly close to the Kabah seven multiplication, if close enough they will touch or kiss it. They hence pray close to the Kabah, near Maqam Ibrahim. Next the Muslims rush between Marwah and Safa, two hills seven times. The hills are joined now by a corridor for convenience and safety. aft(prenominal) doing this, the pilgrims must stick their way to the plain of Arafat, about 20km from Makkah. The pilgrims stand low the sun from midday until sunset praying to Allah, and asking for forgiveness.after this the pilgrims go to Muzdalifah to pray, collect stones and dwell overnight. In the morning the pilgrims go to Mina to throw seven stones at three walls. After stoning the walls pilgrims make a sacrifice, often through companies nowadays. The sacrificed animal is the either frozen for future use or given to the poor Muslim community to eat. Men consequently shave their heads, and women cut off a lock of hairs-breadth, usually a small amount a few centimetres or a quarter. Muslims are then allowed to exit Ihram, changing into their normal fabrices. They camp at Mina for three nights, and then mother to Makkah to walk around the Kabah once again. They then drink water from the ZamZam well and their Hajj is complete. They are then a male haji, or a female Hajjah.B (i)Carrying out the actions of Hajj is not substantive without a proper understanding for the ideas behind each procedure. It is all about even offing the past and having empathy for Muhammad (PBUH), Ibrahim his son Ismahil and others. The Kabah is a cube-shaped building supposedly first constructed for God by the first man Adam. It was serve external in Noahs time, but Ibrahim and his son Ismahil rebuilt it. It is covered in a black cloth called kiswah with verses of the Quran stitched into it. The Kabah is rebuilt on the same foundations by the same method when it needs to be, and the cover is re-made every year, after it is cut up and given to some lucky pilgrims as a memento of their journey. The K abah is the very first house of God and many prophets have visited it. It is for this reason that pilgrims sense such closeness and representation to God when they visit it during Hajj. Tawaf is the circling of the Kabah seven times.To begin, the pilgrims can kiss the Black Stone al-hajar-al-aswad or just raise their pass on towards it (on the east corner of the courtyard) and recite a prayer. After this the Pilgrims rush around the Kabah seven times to represent the fact that their lives revolve around God. It is the first thing that the pilgrims do when they arrive in Makkah. Tawaf is the second rite of Hajj, after Ihram, mentioned earlier. The second event is called the sai, where pilgrims rush between the hills Marwah and Safa, to show perseverance and patience. This is what Ibrahims wife Hajar did as she desperately searched for aid as her and her thirsty son came close to death in the desert.This part of Hajj can be very tiring and difficult under the blazing sun, despite th ere creation a modern corridor built e special(a)ly for sai. Hajars patience was rewarded by God with a recant of water that appeared at her son Ismahils feet, which was named the ZamZam well today it is in the courtyard of the great Mosque in Makkah. Sai is not a compulsory part of Hajj but is usually included in the pilgrimage, and has a deep meaning. The pilgrims travel to Mina, a city of tents near the plain of Arafat. In Ihram, the Muslims are coupled and equal they sleep side by side often grouped only by vocabulary if anything. All of the pilgrims sleep in tents in their Ihram clothes, poor and rich sleep aside each other as the devout, proud and fellow Muslims of Hajj. The succeeding(a) day the pilgrims travel to Mount Arafat for the most important part of Hajj, where they stand before Allah and ask forgiveness for all of their sins. This is the third obligatory rite of Hajj. Mount Arafat is withal known as the Mount of Mercy and is supposed to be where God forgave Ada m and Eve for their sins and reunited them, after previously separating them for wrongdoing. Here the Muslims stand before God, the wuquf.The pilgrims stand from midday to sunset praying, weeping and meditating, all under the searing Saudi sun. The afternoon of wuquf is purely concentrated on Allah, and some pilgrims have to rush to make the stand, as without it their Hajj is invalid. Everyone is expected to stand exclusively and analyse every wrong doing individually, and pray to Allah for forgiveness for their sins. In this rite, repent is essential, and if pilgrims are truly sorry for their sins, it is said they will be completely purified and forgiven by Allah, and can start again, as pure as the day they were born. It is an unforgettable experience and is savoured by every pilgrim. After wuquf, pilgrims travel to camp in Muzdalifah in time for prayers in the evening. Here they usually collect 49 pebbles for the ramy al-jamarat (stoning of the the Tempter) the following day. I n 2004 Saudi authorities got rid of the pillars and replaced them with long walls, to make the stoning the devil surgical operate easier and therefore safer. Hundreds of people have died in the large crowds all trying to get a good shot at the pillars. On the first day of the process, after a night in Muzdalifah, the first wall is stoned 7 times. The following days each of the three walls has to be stoned 7 times for two consecutive days. This means 49 pebbles are required, but if the pilgrims miss any shots they whitethorn need at least 21 extra pebbles to stone all three walls 7 times the following day. This seems like a strange ritual when no background is supporting it, but there is good meaning. Ibrahim was told by God one day he had to sacrifice his son Ismahil. Ibrahim made his way to the place of sacrifice, abiding Allahs instruction, after consulting his son who told him to do what he had to.On the way the devil appeared before him first to try and tempt him not to sacrif ice his son, and the angel Gabriel, the messenger of God told him to stream him. Ibrahim threw 7 pebbles at the devil and it disappeared. It soon reappeared along the way, this time representing the temptation of Hajar to erupt her husband sacrificing her son to God, and Gabriel told Ibrahim to pelt him again. He did what he was told and threw 7 stones at the devil who once again disappeared. The devil appeared a third time along the road, to tempt Ismahil to avoid being sacrificed. Gabriels order to pelt him was followed by Ibrahim, and the devil then disappeared for the final time. Ibrahims loyalty and resistance to the devil was rewarded by God when Ibrahim was told to stop as he prepared to kill his son. He was told by God to sacrifice a ram instead, and Ibrahims resistance to temptation paid off. Ramy al-jamarat shows the pilgrims dedication to Gods wishes, and rejection to the temptations of the devil.Most Muslims make a sacrifice after stoning the devil, to recreate Ibrahim s experience as closely as possible. Because there are so many pilgrims who want to make a sacrifice, there are special companies, who make it on their behalf and feed the poor. What cannot be used immediately to feed the poor Muslim community is frozen and used later. After reservation a sacrifice, male pilgrims have their heads shaven by a person who is not in Ihram and women have usually around an inch cut off. Pilgrims usually convince into their normal clothes and do a single Tawaf this is the fourth obligatory rite of Hajj. After doing this single Tawaf the Muslims are now officially Hajjis or Hajjahs as a female. They can then return hearth but most choose to stay and visit other places such as Medina, where the prophet Muhammad (PBUH) was buried.B (ii)There are many factors to prevent Muslims dismissal to Hajj. It is said Allah excuses these factors. It is intention or niyyah that counts with the pilgrimage, and when there is something to prevent Muslims from aid it, th ey will be excused by Allah. The most common circumstance is poverty. There are around 1.4 billion Muslims in the world, and many live in poverty.Lots of Muslims will save up most of their life to do Hajj, and by the time they have enough money to go, they are of old age and arent physically able. In this case the Muslim can pay another existing Hajji to attend on their behalf, or present their savings for Hajj to charity. If they do this they will be conjure up as fully as if they had completed Hajj themselves. For those who cant afford Hajj, they can donate their available savings for Hajj to charity. They will receive the full Hajj benefits also. If a Muslim passes away on their way to carry out Hajj, they will receive the full mildness also, they have died making a commitment to their religion, this shows veneration and niyyah if anything doesOf course there are difficulties that could occur during Hajj. Because around two million pilgrims undergo Hajj every year, and are all dressed in near identical garments, it is very likely that groups will be separated for the period of Hajj. This may seem like a panicking time but Muslims in Ihram will be very sympathetic and helpful with each other in such circumstances, and probably take on new members into their travel groups. The overwhelming feeling of closeness to God on Hajj is enough to eliminate any feelings of worry for the meantime anyhow, so separation doesnt cause much of a fright.Those unfortunate enough to die during Hajj are proud. It is a benignity to be buried in or near Makkah, close to God. Passing away making commitments to Islam is an honour, and a will is usually written before leaving for Hajj anyway. For those who fear the physical strain of Hajj, or are encouraged not to repeat the journey if they have already, Umrah is the lesser pilgrimage which can be carried out all year round. It involves the seven rotations of the Kabah (Tawaf), the Sai (Between Marwah and Safa) and a halq or taqs ir which is to cut the hair. Taqsir is shortening hair halqis the complete head shave.B (iii)Hajj creates equilibrium, and a sympathetic atmosphere among the pilgrims who share the highs and lows of the journey. For most, the journey strengthens and confirms their commitment to Islam. After Hajj, a Muslim is more than likely to be more courteous to people in general, and more at ease with life. Once a good Hajj is completed, the afterlife should be more peaceful and happy.Some Muslims like the experience of the pilgrimage so much they move to a Muslim awkward if they do not live in one already, as they like the convenience and feeling of togetherness and empathy. Hajj strengthens the belief of many Muslims, and if they werent a very good Muslim before Hajj, they might feel the need to be more committed to their faith, and practice Islam more regularly. Although for most the pilgrimage of Hajj is a blessing experience, some may have felt let down and disengaged during the journey. For those who could not get into a good Ihram, or feel true belief in God on the mount of mildness their belief in Islam and Allah may have been hindered.C To me, this statement means that although all of the processes of a pilgrimage are physical, the true idea is the thoughts within the pilgrims mind and the intention, empathy and symbolism of what they are doing in the pilgrimage.The huge majority of Hajjis find the sacred journey to Makkah nourishing and feel they have found forgiveness from Allah. As they travel around the different rites of Hajj they cherish the experience and remember the meaning of each process, going back as far as the time of Adam and Eve. They enter a new kingdom as they stand before God on the Mount of Mercy, are unable to hold in their tears and are swept with emotion.On the other hand, Hajj is purely a physical process for some pilgrims. It isnt supposed to be, but some cant get into the frame of mind which is intended during the pilgrimage. The jou rney is supposed to be emotional, deeply thoughtful and soul cleansing. To some Muslims, their belief may be slightly hampered by the fact they struggle to get into a real Ihram. They will get their moneys worth on the trip and see people from all different cultures following the same rituals, but not feel truly engaged in the experience.Some people might argue that if you go on Hajj, and carry out the same processes as the prophets did, that is adequate in displaying your devotion to Allah and Islam. Some may say the fact that so much is physically required of them in Hajj, that alone shows they are a devout Muslim.Personally, I fully agree with the statement, because I would say that Hajj is a journey to Makkah to carry out the rites, and a true Hajj is a deep and thoughtful journey not only to Makkah, but to the bottom of a pilgrims heart. Although carrying out Hajj is a blessing experience cherished by Muslims, it is not truly meaningful unless they feel a certain dedication and spiritual enrichment on their journey.

Factors That Affect Streptomyces Growth Biology Essay

Factors That Affect Streptomyces Growth Biology testThe addition of a microorganism is extremely dependent upon the surrounding environmental conditions. Every organism has a range of optimum conditions at which members of its species will grow ide solelyy. Inoculum, temperature, pH and change deposit type O concentration (among early(a) factors) within the media is often c arefully controlled in indus campaign applications as deviations from the optimal conditions often fool turbid erects on the maturement account and performance of the organism (Shuler and Kargi, 1992).When directing experiments involving microbial growth, the preparation and flavour of the inocula are as important as any other parameter control. In Streptomyces if mycelia are employ in the inoculum, some(prenominal) uncontrolled variables will emerge. These variables include age, stress level and growth stage of the cells, all of which obligatory should be controlled (Kieser et al., 2000). This probl em gets even worse when attempting to initiate trials over a period of several(prenominal) months as even small variations in the population size of the inoculum can result in large changes in the level and rate of growth. Streptomyces vegetative inocula are often prepared through and through the sum total of several colonies sometimes from many starter plates to small amounts of media. This is afterward incubated until sufficient biomass is produced, as determined through optical density measurements of the media. This method of vegetative inoculum used by Jakeman et al. (2004) is effective in obtaining biomass provided it does not provide the consistent inoculum required for comparative trials. The number of cells within the inoculum is knotty to directly measure and the inconsistent manner of initially adding cells can result in cells at distinct stages of growth or stress level. Another method of preparing an inoculum is to harvest spores from the selected culture and store under(a) conditions not satisfactory for germination. The cells within a spore suspension remain in a consistent give tongue to objet dart still providing an instant inoculum (Kutzner and Nitsch, 1970). This technique also allows long term storage of a viable inoculum that should produce reliable results. By suspending the spores in a soft nutrient agar spore suspension, Kutzner and Nitsch (1970) have proven that a suspension of Streptomyces spores will remain viable as an inoculum over a year.TemperatureThe bacterial growth behavior is greatly influenced by many factors such as environmental conditions and the physiologic area of the bacteria. The temperature of the environment directly affects the activity and growth of cells every species has an ideal temperature for growth that is influenced by its physiology (Shuler and Kargi, 1992). This optimum temperature for growth may not be the same as the temperature at which metabolites are produced most efficiently. Streptomyces ve nezuelae ISP 5230 are mesophilic bacteria, which means that their optimal growth temperature is betwixt 15 and 40 C. For every increase of 10 C closer to the optimum growth temperature, the growth rate of bacteria approximately doubles (Truelstrup-Hansen et al, 2002). If the media temperature is above optimal, the rate of growth is reduced. The temperatures used for Streptomyces venezuelae growth have been cited as 30 C 2 C (Wang and Vining, 2003 Jakeman et al., 2006). At 42 C Streptomyces venezuelae express heat shock genes that motivate monogenesis and antibiotic doing (Yang et al., 2008).pHSimilarly to temperature, the pH (hydronium ion concentration) of the media affects the growth rate of bacteria by influencing the activity of cellular enzymes (Shuler and Kargi, 1992). To achieve the maximum growth rate level, current literature recommends growing Streptomyces venezuelae in a media with the maintenance of pH between 6.0 7.8 (Jakeman et al., 2006). The optimal pH levels ar e often different when maximizing growth rate and highest product knuckle under (Shuler and Kargi, 1992). However, bacteria are often able to grow within a huge range of pH. Studies on the Streptomyces species by Kontro et al. (2005) have found the optimal pH ranges of growth and sporulation for this species to be between 5.5 and 11.5. The necessitate executed by Kontro et al. (2005) has also found that the media strongly affects the acid tolerance of Streptomyces species. When grown at pH 4 in a media that contains yeast extract most species included in the studies were unable to grow, fleck at the pH of 7 the majority of species displayed maximum growth rate on most types of media. In order to buffer the pH of the growth medium to near neutral values, a buffer called MOPS (3-(N-morpholino) propanesulfonic acid) is unremarkably used for this species of Streptomyces. While studying the effects of blow inceptions on antibiotic production by Streptomyces venezuelae, MOPS was add ed to jadomycin B production media by Jakeman et al. (2006) however, no buffer was added to the Maltose yeast extract malt extract (MYM) agar that was used for the growth during the study. Glazebrook et al. (1990) studied the effect of different ampere-second sources on Streptomyces venezuelae sporulation in token(prenominal) LS media. In this media, enough amounts of MOPS were added to maintain the pH of the media at near neutral values for every carbon source except glucose. During growth in glucose-based LS media, a high production of oxo-acids was observed resulting in growth inhibition.Dissolved OxygenThe dissolved group O available to bacterial cells within the media can be a limiting factor if the rate of consumption exceeds the rate of supply (Schuler, 2000). There is a critical group O concentration exclusive to each bacteria species, above which the growth rate is independent of the media dissolved type O concentration. This value is usually 5 10 % of the maximum vol ume level however the maximum saturation is influenced through the existence of dissolved salts, organics, and the medias temperature (Shuler and Kargi, 1992). The production of secondary metabolites can also be influenced through dissolved oxygen concentration. During antibiotic production Streptomyces clavuligerus, increased oxygen saturation above the critical dissolved oxygen concentration which resulted in additional product and biomass yield (Yegneswaran et al., 1991) up to the maximum saturation limit of oxygen in the media.SubstrateThe substrate used in the media is an important factor that can affect growth rate of the bacteria as well as its characteristics. For instance, Kontro et al. (2005) found that Streptomyces species changed its behavior as acidophiles, neutrophiles or alkalophiles, depending on the growth media. Most species would grow optimally at pH that is near to neutral or reasonably alkaline conditions on a media that included yeast extract (Kontro et al., 2 005). Streptomyces venezuelae is grown apply many carbon sources including glycerol, glucose, lactose, mannose, maltotriose, maltose starch and more. The effect of these carbon sources on growth and secondary metabolite production is dependent upon many factors such as pH (Kontro et al., 2005). For example, studies on the sporulation of Streptomyces venezuelae in liquid media by Glazebrook et al., (1990) found that while maltose supported the growth and sporulation of Streptomyces venezuelae, glucose significantly inhibited sporulation. Specifically, when grown in minimal LS media using glucose as the main carbon source, the pH of the media dropped rapidly with the production of oxo-acids by the bacteria. The increased acidity seeming contributed to growth inhibition however the glucose was reported to also have an inhibitory effect on sporulation that was un-related to the increased acidity of the media. As the jadomycin family of antibiotics is linked to the sporulation pathway (Wang and Vining, 2003), it is visible that the media has a huge effect on the growth and antibiotic production by Streptomyces venezuelae. Work by Jakeman et al. (2006) found that the carbon source supplied in to the media also has an influence on the antibiotic production by Streptomyces venezuelae. The effect of several sugars on jadomycin B production was studied and important differences in antibiotic production between sugars were found, where glucose was found to be optimal.Heat BalanceThe bacterial behavior is greatly influenced by the environmental temperature however the metabolism and activity of bacteria also affects media temperature. Naturally about 50 60 % of energy produced during the metabolism of nutrients within a form is transformed into heat energy (Shuler and Kargi, 1992). The metabolism of sugar is a great source of thermic energy that must be taken into consideration in bioreactor design (Ben-Hassan et al., 1992). Streptomyces venezuelae aerobically metabol ize sugars for energy and the production of metabolites. In industry, the amount of substrate used by the microorganism for growth and product synthesis determines the scotch viability of the process. The heat energy produced can be determined through the utilization of a heat equilibrize model (Ghaly et al., 1992). Once the heat of mixing is determined, the energy generated by Streptomyces venezuelae can be determined. The work by Ghaly et al. (1992) on the heat generated through mixing and metabolism during lactose fermentation showed that the temperature of media increased from 22 to 32 C with bacterial growth (Figure 3.9). This increase in temperature was due to the heat generated by the yeast (7.4 Js-1) as well as the heat of mixing (1.01 Js-1). The amount of heat generated by the organisms in a bioreactor can be estimated by modeling the heat flux over the boundary of the enfold system. This mathematical model or heat balance balances the thermal energy generated within a s ystem with the energy stored and lost from the system (Ben-Hassan et al., 1992). To develop a heat balance using this method, a trial must first be executed on the system through normal stable state subprogram to evaluate the heat generation during operation of the bioreactor. A heat balance can be performed on a bioreactor to determine the amount of thermal energy generated within the system during normal operation due to mixing. To model the system under different operating circumstances the reactor can be run at several agitation speeds (e.g. 200, 400 and 600 rpm) until a state of thermal balance is reached. At thermal balance the amount of energy generated within the bioreactor is equal to the amount of energy lost this state of stability can be used to eliminate unknown parameters within the heat balance model.

Theory of Conceptual Change

Theory of abstract ChangeIntroductionWhat is abstract heighten? abstract diversify is a assist that throws or replaces an breathing macrocosm with a impudently notionion. It could be an idea, a way or a representation of view 1. The set up or restructuring of acquaintance and impressions atomic number 18 what distinguishes abstract transmit encyclopaedism from opposite images of instruction. In abstract reposition culture, an quick planion might be fundament totallyy changed, replaced or assimilate by the impertinent-fangled knowledge. The change forms a conceptual fabric that is accustomful to solve future problems and explain the knowledge 2.The guess of conceptual change was developed by a group of information education researchers and philosophers in Cornell University in the early 80s 2. The guess was based on both Piagets notion of disequilibration and accommodation and Thomas Kuhns description of scientific revolution 1.conceptual Change fr om the epistemological perspectiveThe term epistemological belief is defined as philosophical nature of knowledge and the surgical operation of knowing 3. The influence of epistemological beliefs in classroom knowledge in unalike domain and the way student dig or manage their knowledge, is an interesting point in time of research 4, 5, 6. Epistemological beliefs research proves that the gulliblety of students beliefs regarding the nature of learning and knowledge ar strongly resulted from their less-sophisticated learning strategies, their lower aim of cognitive functioning and flexibility of their cognition summons 7.The best kn profess conceptual change model in science education is based on students epistemologies which is derived and refined by Posner, Strike, Hewson and Gertzog in 1982 2 and applied to classroom instruction. Posner et.al. 2 suggests that classical conceptual change is similar to the Kuhns 1 notion of a paradigm reel and Piagets notion of assimilation , accommodation and dis remainder. Classical conceptual change shows that dissatisfaction or cognitive conflict of the students occur when their belief and conception in the living conception framework fail to rival the bleak conception. Therefore, the students must abide by intelligent, arguable and prolific concepts to explain new concepts that may replace or assimilate with the old conceptions. The while of productive conception in the students is too difficult to detect.The learning models intention of realizes much(prenominal) as conceptual ecology, assimilation and accommodation suggests a constructivist notion based on Piagets research. Wandersee, Mintzes and Novak account in 1994 8 that these methods atomic number 18 to a greater extent effective than traditional methods. However, it is rather difficult to compare the effectiveness of conceptual change approaches and other approaches. diametrical approaches to the teaching and learning process have antithetic al aims hence evaluation should be set to come over specific goals. The aim in conceptual change depends on the way the approaches are employ in classroom practice and whether the potential to achieve goals. According to Posner et al. and Hewson 2, it is the student who determines conceptual status and conceptual changes that associates with the constructivist learning theory and the highly personal nature of conceptions, viewed as mental models.The ability to select intelligible, plausible and small-fruited representations or conceptions for a specific context is a measure of expertise 9. However, researchers need to be sensitive that apparent conceptual changes may in fact be context-driven choices. The use of conceptual profiles proposed by Mortimer 10 in learning settings help to diametriciate conceptual changes from contextual choices. Finally, the relation between epistemological beliefs and conceptual change learning needs to be highlighted for further research.conceptua l Change from the ontological perspectiveStudents knowledge is delineate by some researchers as an ontology, that is, as a representation of what is apparent for them based on what they know. A model called phenomenological primitives (p-prim) by DiSessa 11 interprets how students think approximately particular situations. Some believe that p-prim are additional aspects great to conceptual change. It is necessary to find effective representations of such information to be successful in induce conceptual change.Some researches focus on conceptual change processes in terms of mental models. The preexistent knowledge of children intimately how the world works involves the spontaneous changes and instruction-based changes at the mental model level 12. Similarly, 13 argues that tear down very puppylike children develop their own theories and speculate about phenomena. They believe based on the instruction, observations and incur from their daily life due to their ontological and epistemological commitments with the lack of scientific theories. A childs perception is laboured by their fleeceable framework of presuppositions 14. Chi 15 argues that conceptual change requires an ontological shift. The conceptual change process is hard be antecedent the lack of appropriate strategy to assign concept to a different ontological grade. heedful students erect assign the concept into the even up category by revising their ontological commitments, categories, and presuppositions.Posner et al.,2 primarily use epistemology to elaborate on conceptual changes and also research on the way that students view reality. Other researchers use specific ontological terms to explain changes to the way students conceptualize science entities 16, 17, 14. Carey 18 reasons that sound knowledge restructuring during childishness shows that some of the childrens concepts cigarettenot be compared with adults. Vosniadou 14 called for similarly radical changes in restructuring and a lso explains that revisions to central framework theories involve ontological and epistemological changes. There are umteen other concepts in which the scientists process views are incomparable with students clobber conceptions. The desired changes to ontology are not often achieved in domesticate science. Despite this pessimistic view, change of school students material is possible. However, scientific concepts are highly complicated and the view of optimizing school science is different with scientific view. Consistent with ontological position is the research of Chiu, Chou and Liu 19 who adopted Chis 15 ontological categories of scientific concepts to investigate how students perceive the concept of chemical equilibrium. Because science concepts are not presented by teachers or in textbooks with any ontological differentiation, the desired changes to student ontology are not ordinarily achieved in school science. Chiu et al. 19 argues that Posners 2 theory does not accurately represent the nature of scientific concepts which crystalizes learning the concept difficult.Duit Sinatra 9, 20 utilization of Chis 15 theory has constraint based features which includes randomness, synchronal action, and uniform activities. These features prevent students from deeply agreement the nature of this concept. Students in the cognitive apprentice group were more able to develop the microscopic concepts compared to the non-cognitive apprentice group. They were able to comprehend that the added compounds are eliminated by the reaction that they themselves caused as well as the macroscopic phenomenon of equilibrium evidenced in the reaction. The research also showed that matter concepts were comparatively easily understood in a scientific context but students had more difficulty understanding dynamic and random activities of particles in an equilibrium state.Conceptual change from the affective perspectiveThere are limited attention involving interest and motivation in conceptual change of the affective domain. This needs to be developed in science teaching because they play an important voice in supporting conceptual change on the level of scientific knowledge. The classical conceptual change approach involves the affective by implicitly pointing to student dissatisfaction with prior knowledge. To support these issues, Pintrich et al. 21 articulated that a hot conceptual change is as evident as cold cognition. He show that students self-efficacy and control beliefs, the classroom accessible context along with his goals, intentions, purposes, expectations and needs are as important cognitive strategies in concept learning. Students theories, beliefs and models are influenced by personal, motivational, social, historic factors and situational beliefs. Their background knowledge is often the constraint of knowledge restructuring. Individual goals, purposes and intentions promote conceptual change in students. Educators who disregard the social and motivational factors in learning and teaching activities allow cause limitation in the students change in knowledge 20.Emotions and motivation are crucial to the possibility of change 23. Although such models rouse reengineer human conceptual change in some instances, they fail to recognize emotional attachment to an idea.Conceptual change from the knowledgeable perspective lettered learning 22, 23 as a resolute goal-directed type of learning process is internally initiated instead of environmentally initiated. Therefore it is totally controlled in the conscience of the student. The intentional student knows and believes in internal initiation and goal oriented actions in the process of absorbing knowledge. Intentional learning interrelates to educational psychology with the constructs of higher level of learning and reasoning, self-regulation, engagement, and critical thinking. The students must be purposeful to monitor and regulate their learning in a metacognitive manne r. The lack of intentional learning in conceptual change may result in students assimilating new knowledge into existing ones without conceptual change.Gale Sinatra 24 argues that students conception have evolved from organism a passive receiver of information to an active constructor of knowledge. From then on, students come about from being an active constructor to an intentional student as well. Intentional learning is an achievement and not an automatic consequence of human intelligence that develops spontaneously with age. It is not even promoted in schools. Bereiter and Scardamalia 25 argue that students meet the short-term goals of school tasks with their own strategies instead of taking the effort to intentionally learn. Although the learning process laughingstock be intentional, students do not take initiative to learn. Thus, intentional learning is considered as a manual characteristic but something that develops with age.Students metaconceptual awareness can be improv ed by allowing them to visualize and read their ideas and beliefs verbally in group discussions. Collaborative learning, class discussions, observations, experiments and design of model, symbolic representation are significant for the branch of metaconceptual awareness and intentional learning. As a conclusion, intentional, motivated students are in control of their learning process 25.Conceptual change from the social pagan perspectiveThe overall culture and social conceptions also influences the conceptual change process. Solomon 26 states that socio cultural factors are significant in the learning process in achieving certain tasks. Solomon goes on to debate that if a students idea no longer exists, it will gradually be excluded from common interaction that might affect conceptual change process in students. The main outcome is to reform the social culture and to achieve understanding. As a whole, social culture is a huge influence in surrogateing conceptual change in studen ts.Hatano and Inagaki 27, who studied socio cultural environments that induced instructional change in schools, found out that social interaction and classroom group activities results in considerable progress in knowledge restructuring. However, more research is needed to investigate different methods in which conceptual change can be effectively applied by combining cognitive and socio cultural factors 27.Conceptual change from the flat perspectiveThe learning and teaching development is in need of pluralistic frameworks 28 to appropriately include the many perspectives from different views of learning. In science and scientific education, conceptual change in the multidimensional perspective fall out to be promising to improve understanding of science teaching and learning 9. In a nutshell, conceptual changes must consider epistemological, ontological and affective perspective ought to sufficiently manipulate the complex teaching and learning processes 29. Future researches wil l merge ideas of conceptual change and theories on the significance of affective factors.In contrast, Venville and Treagust 30 used four different perspectives which employs Posner, et al.s 2 conceptual change model, Vosniadous 14 framework theory and mental model perspective, Chi et al.s 16 ontological categories and Pintrich et al.s 31 motivation perspective, to research on various learning situations in which analogies were used. Venville and Treagust 30 state that each of them contributed to different conjectural perspectives and has different roles played in the classroom situations.The importance of conceptual change in science educationIn the conceptual change model, students use their existing knowledge, which is their conceptual ecology, to determine whether the different conditions are met. The new conception must be intelligible (the meaning is understood), plausible (the concept is true), and fruitful (the concept is utilizable). If the new conception fulfils all three conditions, conceptual change occurs and learning proceeds without difficulty 32.It is safe to put on that students do not come into science instruction class without any prior knowledge of the subject. 9. As a matter of fact, students already have rich and robust misconceptions, or naive conceptions that contrasted with the scientific world. Their misconception and the incidental common soul form the basis of the conceptual framework which the students rely on to interpret and make sense of new instructions. The student conceptions, despite being a stubborn source to influence by instruction, are also the foundation of scientific conceptions.In traditional teaching method, procedural competence is emphasized 33 more than conceptual understanding. Teaching methods are geared towards delivering facts that are passively absorbed by students in class. Students do not challenge their existing beliefs without the stimuli of new conception, but instead accept the knowledge as it is. Th erefore, conceptual change in education, which encourages problem solving and open discussion is conducive in constructing an accurate and unyielding conceptual framework in students which will be useful for future knowledge encyclopaedism.Challenges in Conceptual Change ResearchDespite decades of research and discussion in the field of science and education, answers to questions such as what exactly misconceptions are, what constitutes conceptual change and why is it so difficult remained unclear. These questions are the challenges that most conceptual change researchers face in their work.In order to promote deeper understanding, all naive knowledge needs to be fasteninged. However, naive knowledge is very resistant to change. According to Chi 34, because conceptual change is defined as the process of removing misconception, the definition is an infinite loop unless what constitute a misconception is established.While some naive conceptions or misconceptions are very difficult to change, other preconceptions are easier to change. Some of the reasons why misconceptions are hard to repair is due to the fact that they involve difficult to understand principles and concepts. Aside from that 34, because misconceptions are embedded in naive theories, and naive theories are difficult to separate with correct theories, the conceptual shift across both category is a difficult process.Lacks of awareness among students in their learning process often result in the inability to realize that their understanding is flawed. Students may not be aware of their own misconception and is unaware of their incorrect understanding. Similarly, in the context of miscategorization of concept, students may not aware if organisationatic interpretations can be generated using their miscategorized concept.Role of reckoner in conceptual change researchIn the advent of computer architecture, computers evolved into a versatile asshole capable of performing many tasks otherwise imposs ible for human being. Computers are not only useful as a official document in presentation and production, but recent studies aimed at using computers as learning enhancement tool success broady developed computer as a cognitive tool to facilitate the teaching and learning process. Consequently, this give rise to studies and development of using modern computer technologies to foster conceptual development and conceptual change assistance tools in classrooms 35.We would like to focus on deuce major roles of computer as cognitive tools in enhancing conceptual change education and discuss in detail in the laterComputer simulationsAgent technologyIntelligent System as perspicacity MethodThese cognitive tools were designed to provide effective and intelligible tools to provoke reasoning and comprehension skills. in concert with the aid of educators, these cognitive tools act as a catalyst to promote and enhance learning hold up and students conceptual change.Theories and models of co nceptual changeAccording to Piaget 36, the students knowledge changing process is identified by assimilations and accommodations and incorporates with equilibrium to foster conceptual change. Assimilation is the recognition process of fitting an event into an existing conception 37. Accommodation, on the other hand, enables new conception to replace the previous conception by changing fundamental belief about how the world works.For accommodation to occur, we believe that a student must be involved in a state of cognitive equilibrium by becoming motivated. When the students expectations are not met, equilibrium occurs. If the words, ideas and experiences presented can be assimilated by the student, then there is no equilibrium and subsequently no conceptual change. Conceptual change does not depend on contradiction, but on equilibrium.In Kuhns 1 opinion, scientific revolution is reproducible and follows a pattern. The basic way of perceiving, thinking, valuing and doing things is c onsidered as a state of crisis due to its failure to solve or explain significant problems 1 within the scientific community. This situation, which is termed as a dominant scientific paradigm, gave conception to an pick paradigm with the potential to solve the initial problem. The two conditions, between solving and not solving the scientific problem, increased a third probability situation in between, which is what known as paradigm shift, giving the world a whole new framework of thinking.Starting with a group of science education researchers and philosophers in Cornell University in the early 80s 2 , contemporary research and development of conceptual change theory was based on both Piagets notion of disequilibration and accommodation and Thomas Kuhns description of scientific revolution 1. In an attempt to clarify the concept of conceptual change, many researchers have proposed different opinions of the theory.Bereiter and Scardamalia 25 postulated the ideas of the intentional learner and Pintrich, Marx Boyle 31 emphasized that conceptual change is more than conceptual. The emphasis for change is within the learners control and the notion of intentional conceptual change is in certain aspect similar to that of mindfulness 38. It is assumed that learners are in full awareness and the state of change in mind is voluntarily, with the aid of motivation, cognition and learning.Hewsons 39 approach towards conceptual change is in favour of the constructivists idea 40. The constructivism philosophy is founded on the basis that we construct our own understanding of the environment by using our existing knowledge. Since the construction process is influenced by social experiences, case-by-casely constructed knowledge is usually not idiosyncratic nor personal and Hewson 39 believed that individually constructed knowledge is rational 41. However, the existing knowledge and socially trustworthy beliefs act as a hindrance to the interpretation of new experiences an d influences the perception of new knowledge in any situation. Therefore, depending on individual knowledge foundation and beliefs, and the influences of social interaction, two individuals exposed to the same events may perceive and interpret them in very different ways.According to Vosniadou 42, the process of conceptual change in learning is a constructivist approach with the assumption that knowledge is gained in domain specific and theory-like structures. Knowledge acquisition is characterized by theory changes 42 and is continuous and progressive.According to Chi and Roscoe 43, conceptual change is the process of repairing misconceptions. According to Hatano and Inagaki 44, naive conception is formed in order to make sense and predict unfamiliar entities of the surrounding. Usually, very early children formulate their own explanations and predictions of the world around them. The formed naive conception is continually repaired and replaced by new, plausible ideas. Chi and Ros coe 43 also viewed these misconceptions as incorrect categorization of concepts, and therefore conceptual change is the reassignment of concept to justly categorize the concepts.According to diSessa 44 conceptual change is the reorganization of the various kinds of knowledge into a complication system in the learners mind. According to this view, conceptual change is the process of cognitive reorganization of fragmented naive knowledge.In contrast, Ivarsson, Schoultz and Saljo, 45 regards that naive conception does not serve any purpose in conceptual change, since conceptual change is the appropriation of understanding tools. In this context, conceptual change is the result of change in the usage of these intellectual tools, and occurs at the societal level.Conceptual Change ModelsThe earliest model of conceptual change, termed as the classical conceptual change model is postulated by Posner et al. 2. The classical conceptual change model was modeled from the epistemological persp ective, and check to this model, there are four conditions before conceptual change could occur. The conditions are dissatisfaction with existing conception, intelligibility, plausibility and fruitfulness of the new concept. The four conditions will be explored in detail in the next few paragraphs.In order for conceptual change to occur, there must be dissatisfaction with existing conceptions. Scientists and students will only make major changes in their concepts if they believe that less radical changes does not work. Thus, before an accommodation occur, that particular individual must have in mind unsolved puzzles or anomalies, and is dissatisfied with the ability of his current concept capacity to solve these problems.The new concept must be intelligible. This means, the new experience encountered by the student must be sufficient in order for a new concept to be incorporate from it. It is worth noting that researchers often emphasize on the importance of analogies and metapho rs in aiding initial meaning and intelligibility to the new concepts 46, 47.The new concept must also sound plausible in order to be acceptable. The new concept must at least seem to be able to solve problems generated by the prior concept otherwise the new concept will not seem like a plausible choice. In fact, plausibility is resulted by the consistency of the concepts with other new knowledge. For example, a new idea in astronomy may less likely be accepted if it is inconsistent with the current knowledge of the subject matter. earlier to the 20th century, physical scientist were reluctant to accept the geologists claim for the age of the world, since theory regarding the sum to provide elan vital for the period of time was not founded yet.Lastly, the possibility of a new concept to provide further fruitful research program is also important. A new concept should have the potential to provide panoptic and new areas for inquiry. Researchers and students alike, estimates the fru itfulness of an alternative conception by evaluating whether the concept opens to something interesting, worthwhile to explore.However, classical conceptual change was criticized for its overly rational approach. Vosniadous 48 framework theory approach attempts to meet the criticisms against the conceptual change theory. In framework theory approach, misconceptions are not considered as unitary nor faulty conception. The knowledge system consists of various different elements in a complex organization. 48 Taking into consideration the evolutionary factors as well as learners interaction with their physical and social environment and their availability of cultural tools, the formation of the learners initial theory is distinctive from the misconceptions produced after systematic instructions. The constructivist approach of framework theory approach assumes that new conception is built on existing knowledge structures 48. The constructivist perspective provides a comprehensive framewo rk for meaningful and detailed prediction of the process of knowledge acquisition.Lets look at conceptual change from the point of view of the educators. It is the responsibility of the educators to teach students in the way that students conception difference could be facilitated. In fact, latest education tie in studies tried to include the students conceptions in the process of learning, in which a concept called conceptual change teaching is formed 32. In this concept, several(prenominal) stages of conceptual teaching are identified. These stages includes firstly, the diagnostic or elicitation stage, where the educators uses diagnostic techniques to find out the students existing conceptual ideas and the reasoning behind the idea secondly, the status change stage, in which educators uses designated methods to aid students lower the level of the existing incorrect knowledge and increase the level of the correct ideas and lastly, the evidence of the outcome, whether the outcome o f the learning process is partly based on the consideration of the prior existing knowledge.During the different stages aforementioned, there are different contributing factors, or variable that affects the teaching of conceptual change. These variables include metacognition, classroom climate, role of teacher and the role of learner.Metacognition refers awareness of thought processes, and is related to cognitive functions such as perception and attention 49. Educators should encourage students to look at the ideas in a third persons perspective, stepping back to evaluate both the new and old ideas, and express their opinions.Classroom climate refers to the atmosphere where the learning process is conducted, and the relationship between the educators and the students. There must be a mutual respect of ideas in order to foster a positive climate for learning.As a teacher, or educator, the role of teacher is to ensure that the students are provided ample opportunities for self express ion without being judged. An educators role is to deliver knowledge and the educator themselves must be aware that the knowledge that transpires in the lessons ought to be shared and discussed, rather than dispelling ideas that are different from their own.As a student, or learner, the role of learner is to be responsible of their own learning, to take interest in ideas different from their own and to synthesis new ideas from different sources, rather than expecting to memorize knowledge delivered by the educator.These variables to facilitate teaching have been successfully implemented in different levels of education and subjects 50, 51.Lets look at the alternative conception. In the alternative conception survey, there are many misconceptions that affect conceptual change, but the variables are inferential and hard to distinguish, especially for perceptions that are reported by subjects themselves 52. Three of the most general evidences stemmed from experience and perceptions, a w ide variety of cultural values and ideas, and language factors.According to Hawkins and Pea 53, young childrens scientific knowledge structure is constructed on a domain by domain basis before they receive formal education. Therefore, children are active constructors of their own knowledge framework. By interacting with the physical world and cultural environment, young children actively ask questions and give reasons about things in their point of view to gain more predictive control over their surroundings. The child learns about expectation of his own actions by the action of others, as well as the reaction of the physical world, and construct non-scientific framework of their encounters, which form the basis of their interpretation of natural and social events. Growing up children in all societies discover a many phenomena that facilitates learning, but not all discoveries are automatically interpreted, explicated and causally related in their mind. Prior to formal education or instruction, the childrens understanding is sufficient in interpreting and channelize them in their daily life 54 but this pre-conception of idea may drastically hinder formal scientific learning in classroom.The origin of conception is also heavily influence by the culture where the students recruit up in. The social scene is highly critical in influencing the perception of a particular task in the learning environment 55. Radical viewpoint differences from the accepted notions within the social scene will not survive for long as they will generally be excluded from social intercourse. Many young children do not have the ability to withstand the pressure, and the desire to be accepted will cause many ideas to be abandoned. Therefore, the strong influences of the overall culture on students perception and understanding cannot be handle by the educators. Quoting the example of Lopez 56, the Itzaj (a people native to the Americas) and the North American college students are discov er in the folkbiological taxonomies. It is observed that the Itzaj subjects have a unique way of categorizing bats. While the American group categorized bats with insectivores and rodents (scientifically correct to a certain degree), the Itzaj left them ungrouped and in a general category, or they classified the bats as birds. While formal interview revealed that the Itzaj agree that the bats is more like shrews and small rodents, they refuse to branch bat as mammals because they knew bats are birds. The influences of their culture caused the Itzaj subjects to ignore the relationship of bats to mammals. On the other hand, scientific understanding influences in the culture of the American college students, however, enable the North American college students to have misconceptions such as the Itzaj.The language, being the medium on interaction, is an influential variable in conception. Word meanings and usage may differ from individuals, and the correct term used by educators might b e different from what the students perceive in their naive knowledge. Especially in scientific learning, concepts and definitions ma