Discussion Essay Example | Topics and Well Written Essays - 500 words - 51

Discussion - Essay Example My knowledge of what to do in the organization and an understanding of the distinction between right and wrong helps me perform my duties in an ethical and virtuous manner. My strict self-control and conscience also help portray a high ethical standard at my workplace. My ability to avoid unethical temptations in the organization is key to my high virtuous behavior. Ethical characters reject individual gains if such benefits are not in line with organizational benefit and goodwill. I need to close any gap between knowledge about what I need to do and the actual actions, in order to improve my ethical behavior. According to John Maxwell (2007), there are diverse causes that lead to unethical behavior including the fact that individuals just legitimize their actions with relativism. Accountability and follow-up measures are important for the improvement of ethical behavior and instilling virtuous values into practice. The human resource personnel of the companyhas to p ut up systems and procedures that can remind me of the commitments to ethical behavior and help me connect my actions with virtuous deeds. The duty of a leader in an organization such as the human resource manager is the provision of opportunities and an enabling environment in which all employees of the organization can realize and develop their talents and potential. My organization encourages a culture of ethics among its leadership where their ethical role is not to satisfy self-interests but creating necessary conditions employees to achieve their full potential. It is a requirement and a standard of leadership in my organization that has enabled many employees to nurture their talents and realize their full potential. My organization is alive to the fact that the key to the growth of a firm is the identification and nurturing of the high potential and talent of

Courtship Of Mr Lyon and Wolf Alice Comparison Essay Essay Example for Free

Courtship Of Mr Lyon and Wolf Alice Comparison Essay Essay Extract: The Courtship of Mr Lyon from the voice that seemed to issue from a care full of echoes to he went on all fours. Using this extract as your starting point and this reference to one other story of your choice, you should: -Explore Carters manipulation of language to develop the voice of the lion and the reaction of the girl to it. -Examine how Carter exploits the voices of her characters in both stories to comment on attitudes towards characters that are different. The Courtship of Mr Lyon loosely refers to the main storyline presented with the fairytale; The Beauty and The Beast. It is heavily feminine and throughout strives for the equality between men and women, despite their potential othernesss. Combined with Wolf Alice, loosely based on Lewis Carrolls: Alice through the Looking Glass, Carter uses a variety of linguistics and literary techniques in order to communicate a strong sense of voice to the reader. Developing this, then enables Carter to manipulate language to suggest the reactions and relationships between characters within both stories. Throughout the extract, Carter uses a third person omniscient narrative in order to create a sense of separation from events, potentially mimicking the attitudes of society. In general those who tend to stick out are ignored, abandoned and shunned. The use of this narrative choice enables readers to be faced with the reality of their actions and encourage them to change their views. Beauty exists within days of pastel-coloured idleness, a sense of boredom reinforced by the use of soft sounding constanants and open vowels. The choice of these lexis help to suggest details regarding Beautys persona, a passive character, innocent and submissive, unable to make her own decisions, reflecting historical context, many women were considered to occupy this role within Carters writing time. With, a kind of halo the Beast appears almost saintly, providing a distraction from Beautys monotonous existence. This also suggests the Beast is the authoritative figure within the relationship, Beauty possesses somewhat of awe towards him. However, the distinct lexical choice kind suggests the Beast is not entirely what he seems, his sense of otherness never able to leave him totally. The Beast appears to hold the position of authority between himself and Beauty; he was irradiated foregrounding the anaphoric references he, highlighting the importance the Beast possesses. A strong sense of the voice of the lion is created through the Beast forc(ing) himself to master his shyness revealing feelings the Beast possesses, through a internal third person narration. However, unlike Beauty, who is unable to defeat the small talk (that) turned to dust in her mouth, the Beast overcomes his sense of fear, yet again suggesting he is stronger than Beauty, a strong sense of character and voice created through repeated reinforcing of the character of the Beast. He can relate to Beauty, (gazing) at her with green, inscrutable eyes, he is able to understand that she needs to see herself different, shake off the societal constraints she has become conditioned to obey. Beauty is submissive, no longer shying away from the Beast, she has come to accept the Beasts otherness much more, and realises her potential, of which he has created. Beauty sees her face as if it were a bud, suggesting her potential, she needs to grow and mature, with her stark realisation; all he is doing is kissing my hands, reinforcing how far Beauty has already progressed, as at the start, she is afraid to acknowledge the Beasts existence. Earlier in the story, when Beauty first enters the Beasts castle, her father is attacked by the Beast, who shook him until his teeth rattled and yapped distractedly after. Although these actions are not that expected from a normal member of society, and suggest the Beast possesses very little humanity at that moment, the humorous nature of the phrases suggest that the Beast may not be as frightening as initially thought, hinting to the reader foreshadowing, already actions of the Beast are not all as they appear. The Beast sees the absolute sweetness of Beauty, an ambiguous syntactic parallel, suggesting to the reader that not only the Beast, but Beauty too possesses otherness, as her beauty, who looked as if she had been carved out of a single pearl hinders her development, she is treated as a possession, and has very little idea how to interact with humans alongside her in society. Within Wolf Alice, a third person restricted narrative is used to emphasise the central characters sense of otherness within the story. Described as a ragged girl, with a panting tongue that runs on all fours, Wolf Alice is introduced as different from the rest of the society. The voice of the narrator stating her pace is not our pace. The inclusive audience address of our perhaps suggesting, similar to within The Courtship Of Mr Lyon, that society wishes to separate themselves from people that appear different, or unique, a belief that Carter wishes to challenge, emphasised by the phrase; she was lonely enough. However, the repetition of the lexis pace may suggest similarities between Wolf Alice and the rest of society, even though different, there are similarities also, Wolf Alice is not entirely different. The Nuns, supposedly religious and accepting, poured water over her, poked her with sticks to rouse her. Evidently, these are against Wolf Alices otherness, containing within them the views of the entire society. However, Carter may also be using the Nuns as an alternative, additional message, that religion too is deteriorating. Throughout The Courtship of Mr Lyon, the idea of eyes is repeated frequently. A symbol of understanding and potential, as if her eyes the Beast is able to see the possibilities Beauty contains and wishes her to encourage her character to blossom. Earlier in the story, Beauty finds the Beasts bewildering difference from herself almost intolerable, she focuses only on the differences between themselves, and has a lack of understanding and appreciation. The progression Beauty has made in accepting others differences is highlighted as the stiff bristle of (the Beasts) muzzle graze on her lap, and Beauty does not retreat. Within the Beasts eyes, she saw herself repeated twice possibly showing Beautys realisation. She is now able to see how she is viewed by society, as well as the changes she has made herself. She is no longer shallow or possesses appearance-dominated beliefs. Beauty is amazed at how is was that she had never noticed before that his agate eyes were equipped with lids like those of a man, she has finally come to accept both her own and the Beasts otherness, and is content and comfortable with herself. It was no longer a lion in her arms but a man, concludes the main idea of the story, both Beauty and the Beast have found themselves and are comfortable, despite the reactions and isolation they experience from society. They are happy together and become one, the idea highlighted with the tense change of the last syntax, the present tense suggesting a continuation, suggesting this occurs in the present, and should continue, an idea which resonates within the readers mind. Finally, the Duke too, within Wolf Alice has differences and repulses society; his thin legs scabbed with old scars where thorns scored his pelt. Society too has hate for him, he is an outcast, much like Wolf Alice. Old scars suggest previous encounters with society, their macabre actions, wounding the Duke. Carter is challenging the reader, just because actions are completed by the masses, does it make them right? The Duke sees, nowhere a reflection of himself. He has retreated from society, he does not accept his character, further emphasised by his separation from society, living on his own in a gloomy mansion. Potential fear the villagers have towards the Duke is highlighted within the humorous euphemism lupine fiestas, perhaps suggesting that the readers do not want to accept responsibility for the actions they have performed which have driven the Duke to be so un-human. The repeated capitalisation of Duke also suggesting respect, if not fear, towards the strong, seemingly soulless character. If they had been accepting and nurturing, the Duke may have been able to blossom and progress, yet their harsh, judgemental actions have secluded the Duke, leading him to live a primal life, no conscious present. However, throughout the story, Wolf Alice grows and matures from a child to a woman, gradually developing human-like characteristics, such as the need for hygiene, looking for rags to sop the blood up. After meeting the Duke, Wolf Alice continues to progress and encourages the Duke to do so too. Finally, as if brought into being by her soft, moist, gentle tongue the face of the Duke appears in the mirror. The ideas of the story concluded, similar to The Courtship Of Mr Lyon, Wolf Alice and the Duke both accept their otherness, and encourage the other to do so. All are able to find happiness and live contently despite the views society may possess. Carter is suggesting that feminism does not mean a dominating sex, but equality between them, as each is equal within creation. In conclusion Carters use of literary and linguistic techniques successfully portray the sense of voice and the reactions of characters within both stories to the idea of otherness. Her final ideas are concluded well within both stories, creating a clear message which resonates and questions the reader, encouraging them to consider their actions within a modern-day society.

Comparison of IFRS and U.S GAAP in relation to intangible assets

Comparison of IFRS and U.S GAAP in relation to intangible assets 1. Introduction Businesses have never been as globalised as they are today. Numerous corporations from developed, newly industrialised and developing countries operate on a global basis and need to create financial statements using the accounting practices of their home country, as well as those existing in their areas of operations. The divergence in accounting practices of different countries creates the need for the preparation of separate financial and accounting statements and subsequent reconciliation of differences. The international accounting fraternity is now steadily moving towards global commonality in accounting practices and procedural reporting. The International Accounting Standards Board (IASB) has been working towards convergence of global accounting standards. Its mission is to develop and enforce a single set of global accounting standards, based on preparation of high quality, transparent and comparable financial statements for local and global users. The IASB has been working on compiling a stable set of International Financial Reporting Standards (IFRS) for first time users. The IFRS was mandated for all publicly listed companies in the European Union in 2005 and has also been adopted by other countries like Australia. The IASB has also been working very closely with the US Financial Accounting Standards Board (FASB), since 2002, to bring about convergence between US GAAP and the IFRS. However, while significant work has been done on harmonising IFRS with US GAAP and many pending issues are being currently addressed, a number of accounting topics are still treated differently by these two systems. A number of differences continue to remain in the accounting treatment of intangible assets. Intangibles have been defined in various ways. Essentially they comprise of assets that do not have physical presence and are represented by items like goodwill, brands and patents. These assets do not have shape but do have values; which again are sometimes indeterminate but often capable of estimation. They need to be under the direct control of the organization and capable of yielding future financial gain to be termed as intangible assets belonging to the company. A strong legal right that can lead to future financial gain is a good example of an intangible asset whose valuation is quite indeterminate but nevertheless provides security and the potential for financial gain to an organisation. The treatment of intangible assets has always been contentious and open to different interpretations. Even today, while IFRS and US GAAP have moved towards convergence in a number of accounting areas, significant differences still remain in their treatment of intangibles. These differences are specific in the treatment of goodwill and research and development costs, and lead to specific differences in the final preparation of financial statements. It is the purpose of this assignment to examine the differences and similarities between US GAAP and IFRS for the treatment of Goodwill, Research and Development costs, Brands, Patents and Trademarks. A number of texts have been referred for this assignment, especially International Accounting and Multinational Enterprises 6th edition by Radebaugh, Gray and Black, International Financial Reporting: A Comparative Approach by Roberts, Weetman and Gordon, the US GAAP and IFRS websites, a number of specialised publications by PWC andand the published accounts of many multinational corporations. Accounting statements and established practices are often subject to individual interpretation and the perusal of a number of texts has enabled the researcher to prepare a holistic and critical assessment of the selected topics. Inputs from all these texts and publications have been used in the preparation of this paper. 2. Goodwill Goodwill arises as an intangible asset and comprises of the difference between the cost of an acquisition and the fair value of its identifiable assets, liabilities and contingent liabilities. A recent analysis by PricewaterhouseCoopers (PWC) estimates that intangible assets accounted for approximately 75 % of the purchased price of acquired companies in recent years. Increasing attention is now being paid on the management of intangible assets and the IFRS3 has responded to this need by detailing accounting procedures for intangible assets. Goodwill makes up approximately two thirds of the value of intangible assets of US companies and the figure for companies registered in the EU would presumably be similar. Accounting of Goodwill arises in the case of acquisitions where the purchase price exceeds the net cost of purchased tangible assets, the monetary difference being attributed to goodwill and other intangible assets. IFRS procedures, unlike US GAAP, previously required the amortisation of goodwill over a specific number of years, thus establishing an artificial life for this asset. This procedure has since been changed and with the IFRS position converging with that of GAAP, goodwill is not considered to be a wasting asset anymore. It however needs to be emphasised that this refers only to goodwill obtained from acquisitions. Internally generated goodwill is not reflected as an asset either under IFRS or under US GAAP. The IFRS enjoins companies to distinguish between goodwill and other identifiable intangible assets. As such the value of other intangible assets like Research and Development, Patents, Trademarks, Brands and others need to be removed from the goodwill basket to arrive at the residual goodwill value. The treatment of goodwill is different from other intangibles as, subject to periodic assessments for impairment, it is expected to maintain its value indefinitely. While both IFRS and US GAAP require goodwill to be valued, reconciled, detailed by way of factors and reflected in financial statements, they have dissimilar modes for its accounting treatment. In most acquisitions the amount of goodwill is significant because of the considerable difference between the purchase price and cost of net assets of the acquired company. The difference in accounting treatment between IFRS and US GAAP thus causes the results of the financial statements prepared under the two methods to vary considera bly and calls for a detailed reconciliation. There is no immediate plan to bring about a convergence between these two modes of treatment, which is a matter of regret. a) Goodwill under IFRS Goodwill is not amortised any longer under IFRS procedures and is considered to be an asset with indefinite life. It however has to be subjected to a stringent impairment test, either annually, or at shorter notice if the need arises, to assess for erosion in value. In the event of impairment, the Profit and Loss Account is charged with the computed impairment amount to ensure the immediate highlighting of poorly performing acquisitions. Goodwill is thus not seen as a steadily wasting asset but one with indefinite life; and with a value linked to the performance of the unit. Another significant change in the treatment of goodwill has arisen out of the requirement for treating all business combinations as purchases. This will eliminate the possibility of companiesà ¢Ã¢â€š ¬Ã¢â€ž ¢ not recording goodwill by pooling the assets and liabilities of various companies together for preparation of financial statements. The test for impairment of goodwill under the IFRS is carried out at the level of the Cash Generating Unit or a group of CGUs representing the lowest level at which internal managements monitor goodwill. The IFRS also stipulates that the level for assessing impairment must never be more than a business or a geographical segment. The test is a one stage process wherein the recoverable amount of the CGU is calculated on the basis of the higher of (a) the fair value less costs to sell or (b) the value in use, and then compared to the carrying amount. In case the assessed value is lesser than the carrying cost, an appropriate charge is made to the profit and loss account. The goodwill appropriated to the CGU is reduced pro rata. The IFRS requires detailed disclosures to be published regarding the annual impairment tests. These include the assumptions made for these tests, and the sensitivity of the results of the impairment tests to changes in these assumptions. M/s Radebaugh, Gray and Black, in their book International Accounting and Multinational Enterprises stress that these disclosures are intended to give shareholders and financial analysts more information about acquisitions, their benefits to the acquiring company and the efficacy and reasonableness of impairment reviews. Negative goodwill arises when the cost of acquisition is less than the fair value of the identifiable assets, liabilities and contingent liabilities of the company. While its occurrence is rare, negative goodwill can well arise when loss making units are acquired or a distress sale gives a company the opportunity to acquire a bargain. In such cases IFRS procedures stipulate that the acquirer should reassess the identification and measurement of the acquireeà ¢Ã¢â€š ¬Ã¢â€ž ¢s identifiable assets, liabilities and contingent liabilities and the measurement of the cost of the combination. The excess of net assets over the cost should be recognized and taken to the profit and loss account. Goodwill under US GAAP Goodwill was treated as an asset with indefinite life by US GAAP even when IFRS procedures allowed for its amortisation. The change in IFRS procedures is a thus a desirable step towards convergence. In US GAAP, goodwill is reviewed for impairment at the operating level, which specifically indicates a business segment, or at a lower organisational level. In no case can an impairment assessment be made for a level higher than a business segment. Impairment must be carried out annually or even at shorter intervals, if events indicate that the recoverability of the carrying amount needs to be reassessed. While these requirements are similar to those stipulated by IFRS, the procedure for assessment of impairment is significantly different and comprises of two steps. In the first step the fair value is computed and compared with the carrying amount of the concerned unit including goodwill. If the book value is higher than the fair value, no further exercise is suggested and goodwill carried forward at the same value. If however the fair value of the reporting unit is lesser than its carrying amount, goodwill is considered to be impaired and the second step is applied. Goodwill impairment, under US GAAP, is measured by computing the excess of the carrying amount of goodwill over its fair value. The computation for this is fairly simple and constitutes of determining the fair value of goodwill by allocating fair value to the various assets and liabilities of the reporting unit, similar to the procedure used for the determination of goodwill in a business combination. The calculated erosion in goodwill needs to be shown specifically as an impairment charge in the computation of income. The assessment and treatment of negative goodwill is also somewhat different in US GAAP, even though the basic accounting principles are similar to that followed by IFRS. In this case the excess of fair value over the purchase price is allocated on a pro rata basis to all assets other than current assets, financial assets, assets that have been chosen for sale, prepaid pension investments and deferred taxes. Any negative goodwill remaining after this exercise is recognised as an extraordinary gain. 3. Intangible Assets other than Goodwill Intangible assets other than goodwill are identifiable non-monetary assets without physical substance. M/s Radebaugh, Gray and Black state that intangible assets need to be identifiable, under the control of the company and capable of providing future economic benefits. While formulation of appropriate modes of accounting for these assets pose challenges to accounting theory and concepts, their importance in business is significant enough to warrant the application of detailed accounting thought. All the texts consulted have devoted significant attention to the treatment of intangible assets. A July 2006 paper on Accounting Standards regarding Intellectual and other Intangible Assets by Halsey Bullen and Regenia Cafini of the United Nations Department of Economic and Social Affairs is also very explanatory and deals with the subject both in depth and with comprehensiveness. This section deals with the similarities and dissimilarities under US GAAP and IFRS for specific intangible assets e.g. Research and Development Costs, Brands, Trademarks and Patents. While the growing importance of intangible assets call for their inclusion in financial statements, their intrinsic nature makes it difficult to do so. First, there is little connection between the costs incurred for creation of intangibles and their value. Second, it is also difficult to predict the extent of benefits that intangibles will be able to deliver. Both the IFRS and US GAAP have certain commonalities in the accounting treatment of intangible assets. In case of acquisitions, managements are enjoined to isolate specific intangible assets and value them separately from goodwill. All these assets have to be identified, valued and indicated separately in the balance sheet. The list of intangible assets that need to be recognised separately, as a result of IFRS 3 is extensive and includes a host of things like patents, brands, trademarks and computer software. IFRS 3 demands that the identification and valuation of intangible assets should be a rigorous process. Experts however feel that while valuing intangibles is essentially associated with subjectivity, logical mental application and the use of working sheets should be able to satisfy the demands of regulators. IFRS and US GAAP classify intangible assets, other than goodwill, into assets with limited useful life and assets with indefinite useful life. Assets with finite life are amortised over their useful life. While arbitrary ceilings are not specified on the useful life of those assets, they still need to be tested for impairment every year. An asset is classified as an asset with indefinite useful life if there is no probable limit to the period over which it will benefit the firm. It is however rare for intangible assets other than goodwill to have indefinite useful lives and most intangibles are amortised over their expected useful lives. Assets with indefinite lives have to be subjected to rigorous annual impairment tests. The fact that most intangible assets (other than goodwill) are amortised over their expected useful lives requires the determination of the expected useful life of each of the assets acquired. The general principles detailed above are common to both IFRS and US GAAP and are useful in determining the broad procedures for accounting and disclosure of intangible assets. As previously elaborated, accounting treatment primarily depends upon the determination of the life of an intangible asset, more specifically whether it has an indefinite or finite measurable life. All intangibles are governed by the same sets of disclosure requirements. Accordingly, financial statements should indicate the useful life or amortisation rate, amortisation method, gross carrying amount, accumulated amortisation and impairment losses, reconciliation of the carrying amount at the beginning and the end of the period, and the basis for determining that an intangible has an indefinite life. Apart from these requirements, the differences, detailed below, between US GAAP and IFRS in the treatment of Research and Development costs, Brands, Trade Marks and Patents, also need consideration. Treatment of Research and Development Costs and Brands Development costs are however assessed for valuation of long term benefits and, amortised over their determined benefit period. Capitalisation of development costs is allowed only when development efforts result in the creation of an identifiable asset, e.g. software or processes, whose beneficial life and costs can be measured reliably. If however a Research and Development project is purchased, IFRS provides for the treatment of the whole amount as an asset, even though part of the cost reflects research expenses. In the case of further costs being incurred on the project after its purchase, research costs will need to be expensed out while development costs will be eligible for capitalisation, subject to their meeting the required criteria. US GAAP however stipulates that all Research and Development costs be immediately charged to expenses. Certain development costs pertaining to website and software development are however allowed to be capitalised. Research and Development assets, if acquired are valued at fair value under the purchase method. However if the assets do not have any alternate use they are immediately charged to expense. Both PWC and publications opine that US GAAP will most probably move towards the IFRS position on Research and Development as part of the short term convergence exercise. Brands The treatment of Brands is similar under both US GAAP and IFRS norms. It has been specifically clarified that the value of brands generated internally should not be reflected in financial statements. In case of brands obtained through purchase or acquisition the value of the brand will have to be computed at cost or fair value and it will need to be determined whether the life of the brand is indefinite or finite. Brands with indefinite lives will need to be subjected to rigorous impairment tests every year, and treated like goodwill. Brands with finite lives, while subject to yearly impairment tests, will need to be amortised like other intangible assets. It needs to be noted that the mode of assessment of impairment in US GAAP is different from IFRS and this factor will accordingly come into play for assessment of impairment. Trademarks and Patents The costs of Patents and Trademarks, when developed and obtained internally comprise, mostly of legal and administrative costs incurred with their filing and registration and are expensed out as regular legal or administrative costs. The IFRS specifies that no revaluation is possible for Trademarks and Patents in accordance with IAS 38. This is because an active market cannot exist for brands, newspaper mastheads, music and film publishing rights, patents, or trademarks, as each such asset is unique. In the case of patents and trademarks obtained through acquisition, the treatment is similar to the broad category of intangible assets, for identification, valuation, measurement and recognition for purposes of separate disclosure. Acquired patents and trademarks are measured initially at purchase cost and are amortized on a straight-line basis over their estimated useful lives. Bibliography Bullen, H, and Cafini, R, 2006, Accounting Standards Regarding Intellectual Assets, UN Department of Economic and Social Affairs, Retrieved November 14, 2006 from unstats.un.org/unsd/nationalaccount/ia10.pdf FASB: Financial Accounting Standard Board, 2006, Retrieved November 14, 2006 from www.fasb.org IFRS and US GAAP, 2005, IAS Plus , Retrieved November 14, 2005 from .net/dtt/cda/doc/content/dtt_audit_iasplusgl_073106.pdf Intangible assets: brand valuation, 2004, IFRS News Brand Valuation, Retrieved November 14, 2006 from www.pwc.com/gx/eng/about/svcs/corporatereporting/IFRSNewsCatalogue.pdf Radebaugh, L.H., Gray, S.J., Black, E.L., 2006, International Accounting and Multinational Enterprises, 6th edition, John Wiley and Sons, inc., USA Roberts, C, Westman, P, and Gordon, P, 2005, International Financial Reporting: A Comparative Approach, 3rd edition, FT Prentice Hall, USA

Emily Dickinsons Use of Nature Essay -- essays papers

Emily Dickinsons Use of Nature Dickinson’s Use of Nature Emily Dickinson uses nature as a major theme in a lot of her poetry. Quite often, Dickinson overlaps the theme of nature with the theme of death as well as love and sexuality, which were the other major themes in her work. Dickinson describes nature in many different ways. She uses is to describe her surroundings and what she sees as well as a metaphor for other themes. In Dickinson’s poem, â€Å"A narrow Fellow in the Grass†, she describes a snake moving through the grass. Dickinson writes, â€Å"A narrow Fellow in the Grass/ Occasionally rides-/ You may have met him- did you not/ His notice sudden is-/ The Grass divides as with a Comb-†. She describes the shape of the snake, narrow, and how it would be a familiar animal to most people. She goes on to explain what it looks like to see the snake sliding its way through the grass. Dickinson also describes how the snake sneaks up on her. They go almost unnoticed until they are right in front of you because they are so sneaky, low to the ground and so quiet. Dicki...

Primary Education and School Children Essay

The Government of India in 2001 launched the Sarva Shiksha Abhiyan (SSA), a nationwide programme to provide universal primary education, thereby encouraging secondary education also. The Center passed The Right to Education Act in 1 April 2010, which guarantees free and compulsory education to every child in the 6-14 age groups. But, the lack of awareness on the requirement of pre-school education & operational challenges including the availability of quality teachers are some of the issues that still limit the widespread benefits from the government act. Though the number of institutes has gone up significantly since then, but most of them provide an average education. Many state-funded schools in India lack even the basic infrastructure. In fact the quality of education, especially in remote villages, is very dismal. The quality of teaching in elementary schools is not up to the mark. Teacher absenteeism is widespread, teachers are not adequately trained and the quality of pedagogy is poor. One of the major challenges is the diminishing inclination of youth towards the teaching profession. The low salary base, lack of incentives and a lethargic job with less of dynamism have made the profession a last resort for the youth. Also, the profession has lost the level of respect that it deserved. Nowadays, it is only been seen as a supplementary income, and they keep trying to enhance their qualification, till they get into a better job. While there is immense shortage of primary and upper primary schools, there are some schools in many parts of the district where a single teacher is taking all classes from 1-5. As per RTE Act norms, the ratio of teacher and students should be 1:30 in primary schools and 1: 35 in upper primary schools. But, past 2 years since the enactment of the RTE act, there is a shortage of 1. 2 million teachers in India. This gap has led to lack of interest in the students too, which led to decline in the enrolment and also shift towards tuitions. Key national highlights by ASER report 2009 * The percentage of all rural children in Std 5 reading text at Std 2 level shows a decline from 56. 2 percent in 2008 to 52. 8 percent in 2009. This means around 40% of all rural children in Std 5 in India are at least three grade levels behind based on their level of learning * In math, for children in Std 5, the ability to do division problems has hardly increased. From 2007-09, for children in government schools the ability has actually declined from 41 percent to 36% * In Government Schools, 17. 1 percent students take private tuitions, and it rises to 30. 8 percent by the time they reach standard 8th * In private schools more than 25 percent students take private tuitions from standard 1 itself. Some of these challenges can be overcome by adopting Innovative teaching/ learning methods to achieve the desired quality: For high quality education throughout, India needs to focus on strengthening nation wide network, which would provide equal quality education to all students, including the students from the rural areas and villages, irrespective of the type of school. New methods of delivery would enable to augment access, quality and improve delivery at various levels of education and also to bridge the gap between the faculty requirements and their availability. Information, Communication and technology (ICT) tools such as videos, television and multimedia computer software that combine text, sound, and colourful, moving images can be used to provide challenging and authentic content that would engage the students in the learning process. ICTs can also be used to improve access to and the quality of teacher training. Some international examples in this regard are: * Cyber Teacher Training Center (CTTC) in South Korea is leveraging on Internet to provide better teacher professional development opportunities to in service teachers. The government-funded CTTC, offers self-directed, self-paced web-based courses for primary and secondary school teachers * In China, large-scale radio and television-based teacher education has for many years been conducted by the China Central Radio and TV, University, the Shanghai Radio and TV University (RTVU) and many other RTVUs in the country. Some progressive approaches the Indian education sector has adopted * Eight hundred and fifty schools in India use Tata Sky Active. Besides over a million Tata Sky homes spend more than INR 30 every month to buy services such as Active English, Active Learning and Active Wizkids. * Activity based learning – * Katha: A Initiative involving Amar Chitra Katha characters to impart education to school children * Hey Math: Content providers are selling different school fundamentals as a learning package to children. Initiatives are now in place to sell science packages * Campus-Connect Programs – Governments are having partnerships with training schools for vocational training, like Government of Delhi and IndiaCan have partnered to impart English education to bus drivers * Voucher Schools – * A school voucher or education voucher is a certificate issued by the government which parents can apply toward tuition at a school * The government of Rajasthan has announced two schemes that use school vouchers- Gyanodaya for classes 6-12 and Shikshak ka Apna Vidyalaya for classes 1-5. Trends in Education Sector in Pre-school: Trends| Examples:| Entry of Big Corporate| * Many corporate houses have / are planning to set up their own chain of pre-schools – Pre schools are viewed as attractive investment opportunities due to the growth potential. * For e.g. Alphakids set up by Camlin group and Globe Tot’ers by Yash Birla Group, P&G’s flagship Corporate Social Responsibility Program Shiksha. | Joint Ventures with Builders| * Increasingly preschools are forming joint ventures with builders. Partnering with builders helps in imparting flexibility in the business against high lease rentals * AEZ group and Mothers Pride entered into a JV for a Preschool| Upgrade to K 12| * Preschool chains are moving up the value chain by upgrading to K-12 schools to ensure scalability  for preschool firms * Kidzee, Euro Kids and Kangaroo Kids are upgrading to K-12 school and a large majority of their preschool population is expected to be the potential customers for K-12| Expansion to Tier I & Tier II Cities| * Demand and affordability is increasing in small towns with the growing awareness among people about the need to send children to preschools. * Euro kids plans to add 1000 pre schools in medium term with Tier II and Tier III cities as growth drivers| Leveraging Infrastructure foreconomic viability| * In order to maximize space utilization, preschools are leveraging the existing infrastructure to generate additional revenues * Additional programmes are being offered in the same premise in order to allow higher utilization of the infrastructure|.

rhetoric essay

rhetoric essay rhetoric essay Margaret Sanger gave her Children’s era speech in Newyork, Newyork on March 30, 1925 to a group at a birth control conference. She began a lifelong research in efforts to birth control. She was excited to share her research with the people. Her speech contains all three rhetoric forms but it mainly deals with logos and pathos. Her speech deals with the results of over population and the lack of options women are faced with such as birth control. She begins her speech talking about a garden and how much work and affection goes into taking care of a garden. The opening part of her speech about this garden deals with logos because she is talking about how to properly take care of your garden. â€Å"You have got to give your seeds a proper soil in which to grow.† It is an analogy going what should have been done and what has been done. Looking at something beautiful is fun but there comes all the responsibilities as well. The logic behind this message is she is opting women a way out of unplanned pregnancies. A way for women to not commit and over fill their plates. Trying to lower the population of children who women are are not ready for motherhood, Margaret takes action at the convention for birth control, where she gave her speech. Margaret then goes on saying there are seven conditions in which would make a mother unfit. The seven she describes are â€Å"transmissible disease, temporary disease, subnormal children a lready in the family, space out between births, twenty-three

muckrakers essays

muckrakers essays Muckraking was a powerful journalistic force, whose supporters made it become so. Muckraking was the practice of writers and critics exposing corrupt politicians and business practices. President Theodore Roosevelt made the term "muck-raker" popular. He once said The man with the muck-rake, the man who could look no way but downward with the muck-rake in his hands; who was offered a celestial crown for his muckrake, but who would neither look up nor regard the crown he was offered, but continued to rake himself the filth of the floor. Some, like Roosevelt viewed methods of muckrakers such as Ida Tarbell, Ray S. Baker, Lincoln Steffens, and Upton Sinclair as these types of people. Others saw these muckraking methods as perfectly acceptable for fighting against the industrial powerhouses. Either way, these muckrakers worked hard to arouse sentiment in the hearts of the public (Reiger 1). Muckraking actually began long before the years of 1900-1902, when the muckraking movement is credited to have begun. Jesus was probably the first muckraker. Years later, Martin Luther exposed the corruptness of the Catholic Church. Also, early Abolitionist worksStowe's Uncle Tom's Cabin and Helper's The Impending Crisis used muckraking to get a point across. However, events during the 1890s most directly paved the way for the critiques and exposures of existing conditions. This period was able to reach a limited upper class and the muckrakers were able to expand appeal to the average middle class citizen (Reiger 49-50). One reason for the outspread of muckraking was the explosion of journalism. From 1870-1909 the number of daily newspapers circulated boomed from 574 to 2,600 and the number of subscribers from 2,800,000 to 24,800,000. With this increase, newspaper owners and editors needed new bait to reel in its subscribers. The newspaper editors wanted to replace ordinary town gossip with gossip about the latest events of the city. Therefor...

Avert vs. Avoid

Avert vs. Avoid Avert vs. Avoid Avert vs. Avoid By Mark Nichol What’s the difference between avert and avoid? They share a primary meaning (with a subtle but significant distinction) but despite their structural similarity are etymologically unrelated. This post discusses their senses and origins and those of similar-looking synonyms. Avert derives from the Latin verb vertere, which means â€Å"turn.† To avert is literally to turn away; one averts one’s eyes or gaze when one turns away, so as not to make eye contact or see something. But avert also means â€Å"prevent† or â€Å"ward off,† a sense it shares with avoid. However, while avert implies active effort to stop something from happening, avoid often suggests keeping away from or refraining from something rather than preventive action. One averts disaster by doing something to stop it, while one avoids it by removing oneself from a situation that will result in disaster. Aversion, originally the noun form of avert, still alludes to the physical act of turning away in its modern senses of â€Å"dislike† or â€Å"repugnance†; more rarely, it refers to an object of antipathy. Avoid stems from the Latin verb vuider, which means â€Å"empty† and is also the origin of void, which as a verb means â€Å"empty† and as a noun means â€Å"emptiness.† The a is a vestige of the Latin prefix ex-, in this sense meaning â€Å"out†; the prefix, slightly altered in the Old French word esvuider, ended up in Anglo-French as the first letter of avoider, from which the English word avoid is derived. (Devoid, meaning â€Å"without,† also has the root word void.) Something is said to be avoidable, and an act or practice of avoiding is avoidance. Another word that appears to be related to avert and avoid is evade, which means â€Å"avoid† or â€Å"escape† but its origin is the Latin verb vadere, meaning â€Å"go†; to evade is literally to not go. Something avoidable is also evadable, though this adjective is seldom used. The noun form is evasion. Inevitable, meaning â€Å"unable to be avoided,† is also unrelated; its antonym, evitable, is rare but also goes back hundreds of years. Their ultimate source is the Latin verb vitare, which means â€Å"shun.† In addition to being an adjective, inevitable sometimes appears as a noun, as shown in â€Å"Accept the inevitable† (meaning, â€Å"that which cannot be avoided†). Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:35 Synonyms for â€Å"Look†On Behalf Of vs. In Behalf OfEspecially vs. Specially

The Varying Potentials and Learning Styles of the Students Research Paper - 173

The Varying Potentials and Learning Styles of the Students - Research Paper Example In the previous colloquy, it became evident that schools play a critical role in preparing students to become a part of society. The curriculum in schools facilitates the transmission of cultural values from one generation to the other. Therefore, schools promote the progression of society. Most importantly, schools play a critical role in promoting social values. Schools should also serve as avenues of preparing students for their future occupation. Experience-based learning, as well as child-centred learning, seeks to impart learners with life skills that they can use in the future. When schools focus on a child-centred approach, they can nurture the interests of children, ensuring that learners gain critical skills that can be beneficial to them in handling future challenges. A child-centred approach in school should seek to explore the potential of every student. Such an approach provides students with an opportunity to recognize the learning needs and interests. Teachers who ser ve as facilitators and coaches help children meet their learning needs. Students have diverse interests and potentials. Therefore, the instructional methods used in schools should consider the varying potentials and learning styles of the students. Teachers should ensure that there is maximized learning for each student ensuring that learners benefit from the curriculum. The debate on the child-centred approach has highlighted the potential benefits of identifying the needs of learners before designing the curriculum. Therefore, teachers should implement the planned curriculum with the purpose of influencing learners with new knowledge and skills (Posner, 2003).

Restoration Of Ecology Term Paper Example | Topics and Well Written Essays - 750 words

Restoration Of Ecology - Term Paper Example Removal of invasive species from the wood is significant in making sure that the growth of certain wood species is affected by the invasive species. From the presentation, it was learned that invasive species are those that are not native to a given ecosystem but are those that are likely to cause economic, socio-cultural and environmental harm to human health. It was brought out that the species are brought about as a result of movement of products and people around the world. The species are likely to be introduced to new environments from food, wood and wood products and household goods. The invasive species that have been challenging to management are those introduced to ecosystems to provide economic, environmental and social benefits. The problem has become a serious concern for the environment since most of the trees that are used in agroforestry, desert control, and commercial forestry is mainly alien and not the species of the particular area. In research, it is vital to ens ure that the species that are imported serve the purposes that are intended in the area they are introduced and was implemented so that they do not cause negative effects to the ecosystem as it was observed at Riverwood Conservancy, Mississauga. There are still many debates on impacts that are caused by the invasive species, positively and negativelyÃ'Ž In the context of management of forests, the management explained that initiatives have been implemented with most focusing on the damages that are caused.

Are Health Hazards Greater If A Person Begins To Smoke As A Teen Research Paper

Are Health Hazards Greater If A Person Begins To Smoke As A Teen - Research Paper Example 1). The number of teen smokers is increasing daily with around 3,900 of them below 18 years of age and 1,500 of them become habitual smokers in the future (Teen Smoking par. 4). Teen smoking declined in the middle of the 1990s but again increasing in number (Teen Smoking par. 1). The American Lung Association report mentioned that 4,800 teenagers are tasting their first cigarette every minute (par. 1) during their sixth or seventh grade (Teens and Smoking par. 6), and 2,000 of them will become chain smokers (par. 1). Girls smoke tobacco products as much as boys do (American Cancer Society 4). Everyday, around 6,000 individuals below 18 years start out to smoke (Teen Smoking Statistics par. 2). With around 2,000 of them to continue smoking, they comprise the new 800,000 new smokers annually (par. 2). The present statistics of adult smokers has 80 percent that started as teenagers (Teens and Smoking par. 1). ... 2). During the 2009 survey, for every four high school children, one is a tobacco user (American Cancer Society 1). Statistics have also shown an increase in smoking among Hispanic and white teenagers, but a decline among the black (Teen Smoking par. 2). Current trend indicate that an estimate of 6.4 million adolescents and teens will â€Å"die prematurely from a smoking-related disease† (Teen Smoking Statistics par. 2). With continued use as teens get older, they will have the following problems: early heart disease and stroke, chronic lung diseases (e.g. emphysema, bronchitis), gum disease and tooth loss, hearing loss, and vision loss (e.g macular degeneration) (2). There are around 4,000 chemicals (Some of the Chemicals par. 1) found in tobacco products (many of them cause cancer, cardiovascular and respiratory diseases) such as, Acetaldehyde, Acetone, Acrolein, Acrylonitrile, 1-Aminonaphthalene, 2-Aminonaphthalene, 3-Aminobiphenyl, 4-Aminobiphenyl, Ammonia, Anabasine, Anat abine, Arsenic, Benzene, Benzo[a]pyrene, 1,3-Butadiene, Butyraldehyde, Cadmium, Carbon monoxide, Catechol, Chlorinated doxins/furans, Chromium, Cresols, Crotonaldehyde, Eugenol, Formaldehyde, Glycerol, Hydrogen cyanide, Hydroquinone, Isoprene, Lead, Menthol, Mercury (Example Constituents 1-8), and numerous others. Smoking will expose a teen or adolescent with so many harmful and toxic chemicals from tobacco that can cause cancer and other diseases. The body of a child smoker is still fragile and undergoing development which can be affected by the toxic components. Starting to smoke as a teen poses greater health hazards to a person due to toxicity of cigarette chemicals, the fragility of a teen’s body, and addiction nicotine induces on the smoker. Causes of Teen

How are human diets leading animals to extinction and polluting the Essay

How are human diets leading animals to extinction and polluting the environment - Essay Example Consequently, the environment has not been spared by this trend. Combined with the ever changing nature of human diets across the globe, the enormous demand for animals to meet human diet needs is increasingly leading to the extinction of animal species, alongside causing environmental pollution in the process. The social aspect of the global population is characterized by differentiated lifestyles, all of which account for some given form of diet practices. The coexistence of carnivores, vegans, and vegetarians has given rise to myriad human diets, all of which pressure the environment in one way or another. Demand for animal products is always rising, an aspect that continues to threaten the continuity of animal life. Over and above this, diet management has often being ignored by a significant proportion of the human race all over the world. In this respect, a critical component of human diets relies on animals, land, and most importantly the environment. This observation has trig gered the action and reaction of different people, agencies, and government across the globe. For instance, the sustainable development by Sheikh Zayed earned him the Gold Panda award (Todorova, 2011). A direct observation from this is that human activities, and especially diets, have had critical implications on both animal life and environmental welfare. Therefore, the situation needs to be managed by targeting influential factors such as human diet practices. While human diets continue to result in animal extinction and pollution of environment, it is fundamental to consider all the contributing factors to the observed scenario. Population growth around the world has continued to increase at an alarming rate, especially in less developed and developing countries. The implication of this trend has spread to the diet aspect and demand for food. Increase in the global population directly translates to an increase in the demand for food. The global population, having been comprised o f carnivores, vegans, and vegetarians, obtain its food from differentiated sources. In the process, both red and white meats have become a fundamental component of human diets across the globe (O'Sullivan, 2011). As a result, overfishing, excessive hunting, and killing of animals have been realized. Consequently, the environment has suffered immense pressure, thus lacking adequate time to regenerate for the purpose of sustaining global needs; human diets included. As much as human diets need to be changed and/or managed in favor of animal life and the environment, there is a critical need to manage the global population trend. As changes and shifts continue to be realized in regard to human diets, the issue of genetically modified (GM) food has emerged (Detrie, 2011). GM food continues to receive mixed reactions and actions from different people, agencies, and governments around the world. While some parties argue in favor of GM food, others remain against this kind of food. On the same note, there are some parties that continue to be indifferent about the GM food issue. Although, GM food is increasingly taking strong grounds in some countries, health and environmental concerns continue to pertinent issues that need to be addressed. On the same note, striking a balance between science, morals, and ethics has been a challenge in the implementation of GM food around the world (Malek, 2011). The reluctance and resistance facing GM food has

Magnetic Compass Term Paper Example | Topics and Well Written Essays - 1500 words

Magnetic Compass - Term Paper Example According to Discovery channel (2009) the magnetic compass is said to have originated from China in 221 to 206 BC during the Qin dynasty, at first lodestone which is a natural magnetic was used in the construct a fortune teller board, however it was noticed that the lodestone pointed at one direction, this led to the invention of the first compass that made on a square board, the pointer of the compass was a spoon shaped lodestone and 24 cardinal points were marked on the board. Prior to the discovery of the magnetic compass sea voyage navigation depended on the outer space bodies and the sun, the compass is said to have traveled to the middle east and then to Europe while it was still possible that there was independent discovery of the compass in Europe, it is evident that the compass arrived in Europe in the 12th Century AD. The magnetic compass was improved in 8th century AD it was discovered that by rubbing a needle on lodestone the needle would point in one direction; this led to an improvement in the compass whereby the compass was now made by floating the needle on water to point direction. However the needle would loss its magnetism and therefore sailors carried the lodestone to magnetize the needle in case the needle's magnetism weakened. After the discovery of the needle pointer compass these devices were used as navigation aids in ships, Discovery channel (2009) states tha... According to Lane(1963)the compass invention stimulated trade whereby there was an increase in the number of commercial sea voyages and also the possibility of navigation in all the months of the year. Before the invention of the magnetic compass sailors depended on the sun and other outer space bodies to navigate, this means that it was relatively impossible to locate direction during the winter months and when it was dark, foggy and rainy. However sailors would know directions by observing land marks and therefore traveled near the sight of land. Lane (1963) discuses the economic impact of the magnetic compass invention, one of notable impact of the invention is that Mediterranean sailors traveled in the months of October and April, the compass led to an increase in sea travel months and voyages were possible for the months February to December. This shows that there was an increase in the number of travels in seas and this possibly had an impact on the economy, one of the impact is that there was increased trade across nations, another impact is that there was an increase employment whereby increased traveled meant that employment increased as a result of the increase in the months ships could travel. Lane (1963) points out that the number of trips a ship could make doubled, the magnetic compass reduced risks of travel and also quickened the speed at which ships took to travel from one point to another, as a result trade was enhanced and crew members were more likely to be employed for a longer period of time. The compass was also used in the mining industry, the compass in this industry was used to guide miners through the underground tunnels constructed, and

Corporate Income Taxes - Tax-Planning Client Letter on Irrevocable Research Paper

Corporate Income Taxes - Tax-Planning Client Letter on Irrevocable Trusts, Gift Tax, and Estate Tax - Research Paper Example n this case, he will have estate and tax considerations as the part of the asset under irrevocable trust will not be reflected in his tax obligations. By removing a part of the estate from all incidents of ownership, my client will effectively remove them from his taxable estate, Hosseini (2013). Furthermore, the client will be relieved from tax obligations emanating from that part of asset under irrevocable trust. Though tax law differs among jurisdiction, the granter will not be exempted from the aforementioned tax relief if he remains the trustee of the trust. The fact surrounding this case is that the irrevocable trust has both drawbacks and benefits in equal measures. On the part of the disadvantages, the trust cannot be revoked, as the name suggest. In addition, it cannot be amended to accommodate other inclusions or exclusions. On the other hand, the granter is exempted from various tax burdens including estate and income taxes. These facts are significant for my client so as to make a sound decision. The issue in this legal matter is that the granter is interested in establishing an irrevocable trust in favor of his two grandchildren. In this case, his interest is two have the beneficially receive the income from the estate to be distributed to the two children until they are 20 years of age. In this case, they are interested in knowing the benefits and drawbacks of taking this particular choice or rather to learn of other available channels that can be used to address their interests. Rules and regulations governing estate tax in America are enshrined in the estate and gift act of 2001 together with a multiple amendment to the same. The Act provides that estates are subjected to taxation that is gazetted in the government press in a given period of time. In this case, the tax is payable by the person to which the estate in registered or the trustee, Frischmann (2008). This implies that my client, as the registered owner, is supposed to remit both the

How are human diets leading animals to extinction and polluting the Essay

How are human diets leading animals to extinction and polluting the environment - Essay Example Consequently, the environment has not been spared by this trend. Combined with the ever changing nature of human diets across the globe, the enormous demand for animals to meet human diet needs is increasingly leading to the extinction of animal species, alongside causing environmental pollution in the process. The social aspect of the global population is characterized by differentiated lifestyles, all of which account for some given form of diet practices. The coexistence of carnivores, vegans, and vegetarians has given rise to myriad human diets, all of which pressure the environment in one way or another. Demand for animal products is always rising, an aspect that continues to threaten the continuity of animal life. Over and above this, diet management has often being ignored by a significant proportion of the human race all over the world. In this respect, a critical component of human diets relies on animals, land, and most importantly the environment. This observation has trig gered the action and reaction of different people, agencies, and government across the globe. For instance, the sustainable development by Sheikh Zayed earned him the Gold Panda award (Todorova, 2011). A direct observation from this is that human activities, and especially diets, have had critical implications on both animal life and environmental welfare. Therefore, the situation needs to be managed by targeting influential factors such as human diet practices. While human diets continue to result in animal extinction and pollution of environment, it is fundamental to consider all the contributing factors to the observed scenario. Population growth around the world has continued to increase at an alarming rate, especially in less developed and developing countries. The implication of this trend has spread to the diet aspect and demand for food. Increase in the global population directly translates to an increase in the demand for food. The global population, having been comprised o f carnivores, vegans, and vegetarians, obtain its food from differentiated sources. In the process, both red and white meats have become a fundamental component of human diets across the globe (O'Sullivan, 2011). As a result, overfishing, excessive hunting, and killing of animals have been realized. Consequently, the environment has suffered immense pressure, thus lacking adequate time to regenerate for the purpose of sustaining global needs; human diets included. As much as human diets need to be changed and/or managed in favor of animal life and the environment, there is a critical need to manage the global population trend. As changes and shifts continue to be realized in regard to human diets, the issue of genetically modified (GM) food has emerged (Detrie, 2011). GM food continues to receive mixed reactions and actions from different people, agencies, and governments around the world. While some parties argue in favor of GM food, others remain against this kind of food. On the same note, there are some parties that continue to be indifferent about the GM food issue. Although, GM food is increasingly taking strong grounds in some countries, health and environmental concerns continue to pertinent issues that need to be addressed. On the same note, striking a balance between science, morals, and ethics has been a challenge in the implementation of GM food around the world (Malek, 2011). The reluctance and resistance facing GM food has

Corporate Income Taxes - Tax-Planning Client Letter on Irrevocable Research Paper

Corporate Income Taxes - Tax-Planning Client Letter on Irrevocable Trusts, Gift Tax, and Estate Tax - Research Paper Example n this case, he will have estate and tax considerations as the part of the asset under irrevocable trust will not be reflected in his tax obligations. By removing a part of the estate from all incidents of ownership, my client will effectively remove them from his taxable estate, Hosseini (2013). Furthermore, the client will be relieved from tax obligations emanating from that part of asset under irrevocable trust. Though tax law differs among jurisdiction, the granter will not be exempted from the aforementioned tax relief if he remains the trustee of the trust. The fact surrounding this case is that the irrevocable trust has both drawbacks and benefits in equal measures. On the part of the disadvantages, the trust cannot be revoked, as the name suggest. In addition, it cannot be amended to accommodate other inclusions or exclusions. On the other hand, the granter is exempted from various tax burdens including estate and income taxes. These facts are significant for my client so as to make a sound decision. The issue in this legal matter is that the granter is interested in establishing an irrevocable trust in favor of his two grandchildren. In this case, his interest is two have the beneficially receive the income from the estate to be distributed to the two children until they are 20 years of age. In this case, they are interested in knowing the benefits and drawbacks of taking this particular choice or rather to learn of other available channels that can be used to address their interests. Rules and regulations governing estate tax in America are enshrined in the estate and gift act of 2001 together with a multiple amendment to the same. The Act provides that estates are subjected to taxation that is gazetted in the government press in a given period of time. In this case, the tax is payable by the person to which the estate in registered or the trustee, Frischmann (2008). This implies that my client, as the registered owner, is supposed to remit both the

Dead Man in Deptford and Any Old Iron Essay Example for Free

Dead Man in Deptford and Any Old Iron Essay Using the extracts from Dead Man in Deptford and Any Old Iron, and the whole of A Clockwork Orange, discuss the effectiveness of Burgess wide and varied use of language and dialect. If I were to begin this essay with a foreign word, a phrase that had been obsolete for four hundred years, and a totally incoherent sentence, complete with fabricated slang terms, then the fair or foul reader (but wheres the difference) would probably dismiss it and I would receive an F. And yet I would be imitating the style of one of the twentieth centurys prolific and widely discussed authors: Anthony Burgess. In every novel that he has written, Burgess has displayed a love of, and an acute skill for, words and word-craft, which a blacksmith might display in his trade. As soon as I started to read A Clockwork Orange, I wanted to put it down again. In the second paragraph, I counted eighteen words that I did not understand, including such timeless gems as droog, rassoodocks and, my personal favourite, mozg. I was equally baffled when confronted with the two extracts. But I slavishly stuck to it (partly because of my rather demanding English master), mostly because I was personally intrigued as to what those terms meant. One soon realises that Burgess actually likes to do this it is his wordplay. But equally, it is also an integral part of the book; he adapts his style of language for a number of reasons Firstly, in order to complement the era within which his plot takes place. For instance, Dead Man in Deptford is full of extinct words such as simulacrum and inkhornisms, and further to this, it is written in the grammatical style of a sixteenth century playwright, with long and jumbled sentences such as You must suppose that I suppose a heap of happenings that I had no eye to eye knowledge of or concerning. And in A Clockwork Orange, there are many unknown words since the novel is set in the future, and presumably the language has evolved over time. Secondly, he includes certain words and phrases in order to set the scene and establish a certain ambience. An effective example is Alexs entrance into the treatment clinic in Chapter Three of Part two of A Clockwork Orange. Whereas before Alex has relied heavily on his invented words in his narration, here he only uses the basic words such as horrorshow. Instead he concentrates on the description of his surroundings, using the word white many times. The lack of slang contributes to this description and tells the reader what Alex is thinking at that moment. Here, for instance, he is wary of his new environment and not yet comfortable enough to use his familiar language. A third explanation for Burgess use of language lies in the variety of the various characters, in the novel and both extracts. This is where dialect and implied accent become very important. Any Old Iron provides a good example in Dai Williams. His speech does not really include unfamiliar words and phrases, but there is a huge difference in his style. Lets take the sentence, Back to it with your youth and your vigour and it is your shout now. Its length, enhanced by the use of and and the repetition of your, seems to imply the intonation and speed with which it should be read. There is a certain rhythm that cannot be avoided when reading it. In other words, it looks Welsh, and when read, it sounds Welsh. Examples in A Clockwork Orange where dialect is used to distinguish characters come at the end of Part One, where the starry old ptitsa uses swashbuckling and old-fashioned language, such as wretched little slummy bedbug. The several comic book villains in Alexs cell in prison also add some variety, and in this case, humour: Yeth, yeth, boyth, thatth fair. But the final explanation for Burgess wordplay is by far the most important: it influences the reader to think in a certain way. This is most prominent in A Clockwork Orange. In the first half of the novel every tolchock or kick that Alex makes is usually preceded by the word horrorshow, so that it is constantly drummed into the readers mind that what Alex is doing is good. In contrast, the description of violence in the second half of the novel, after Alexs treatment, lacks any poetry, elaborate slang, and therefore glorification. We see what Alex sees: pure, repulsive and undisguised violence. We feel what the narrator feels. This can be said of another part of A Clockwork Orange and a certain part of Dead Man in Deptford: wherever there is an argument leading up to a fight. In Dead Man the verbal jousting comes before a particularly large brawl, one that is described in a rapid and flowing manner, almost as a commentary. Marlowe enjoys what is happening, like Alex. But also like Alex, when Marlowe is describing violence later on in the novel (the executions), there is a complete lack of enjoyment and fancy wordplay. As a side note, there is one extra reason why our great philologist Mr Burgess uses such language and dialect. It is for the simple reason that it is vastly enjoyable, both for him and for the reader. In Clockwork and Dead Man, Burgess has had the opportunity to create words and styles that go against the rules of contemporary English (this is true of Dead Man because there are no records of how Elizabethan citizens spoke). At first this can prove to be extremely irritating and demanding, and the reader feels the need to reach for a dictionary after every sentence. It is particularly annoying because the reader knows that this is English, a language he or she should understand, and yet it is totally incomprehensible. But I personally enjoy immense satisfaction by simply reading the novel without help, and interpreting the words in my own time. It soon becomes easy and very rewarding.

A Fitness Center Where Every Body Benefits Marketing Essay

A Fitness Center Where Every Body Benefits Marketing Essay Entrepreneurship project that was assigned to us was to make a business plan of a new business venture. The report covers the core concepts that are involved in the making of and implementation of a new companys business plan. Identifying the opportunity and taking the initiative towards something novel and different, a new venture concept that I have decided is a fitness center. This report contains about the company, identification of the target market, strategies to penetrate in the target market segmenting it to different locations, the industry analysis, marketing plan and positioning of the company, effective pricing strategy, how to promote it to clients through different strategies of advertising and promotion, the operational plan for the early stages of the company and the financial factors that are major challenges for the company THE BUSINESS Our vision: To make BODYFIT a place where every body benefits. Mission statement: Your fitness is our priority. We strive to provide you a safe, healthy and secure fitness environment. where customers can achieve their fitness goals. Our professional, expert and qualified staff is committed to the highest level dedication that ensures the satisfaction of customers fitness with motivation and quality Opportunity (potential business): We are going to launch new company in Islamabad, Pakistan which is basically a fitness center/club. In Islamabad, there are already few companies that are providing such services like FIT n FLEX, METAFITNOSIS, and FITNESS FIRST, ULTIMATE GYM etc. so there is a room for a new fitness center to establish and capture the market and response. As we have recently seen this trend that people are becoming conscious day by day about their health and fitness and they want such a place where they can get fitness under proper guidance from professionals. So by setting up our fitness center we can cater the needs of our customers by providing unique services under one roof, and get our market share in health industry. MANAGEMENT STRUCTURE Board of Directors: initially the board of directors will be the inside investors who providing with the necessary funding and investment to the company. Law firm: Accounting firm:KPMG Consulting firm: The management team is very crucial for any business success. Our team consists of dedicated members who strive to achieve the maximum benefit for the organization and its customers. Of them MD will play vital role in management by using his expertise and knowledge in the smooth and efficient running of the organization. He would have to oversee and control all the major departments of the company. COMPANY STRUCTURE INTELLECTUAL PROPERTY The company would be established under the legal structure of: Private LTD Company. And the brand name would be protected through registering the company name so that it cannot be copied. As per requirement patents and copyrights would also be applied for. The company will consist of the following departments and their duties would be as follows:- Management department As our vision and mission statement, management departments aim is to translate vision and mission in strategic manner to achieve the targets and goals. As this department is the backbone of any organization. The managing Director (MD) will control the structure of the organization. Finance department To make the required statements and analysis such as Budgeting, Cash flow Profit and loss statement, Expense sheet, Project plan sheet, Financial analysis, Balance sheet etc HR department   Making necessary adjustments in terms of human resource such as training, hiring, recruiting, appraising, evaluating and compensation packages. Accounts department Updating accounts on the daily basis and giving reports to the management. Security department Providing safe environment to the customers and management. Maintenance department Making sure that every machinery and equipment is in place and up and running. Rules and regulations: Necessary rules and regulations will be laid down to for adherence to company policies to provide members a safe, enjoyable, healthy and comfortable experience. The members and guest would have to sign the required documents before using the fitness center facilities. And if some changes are made to the policies our members will be informed beforehand. INDUSTRY ANALYSIS As also mentioned above that recent trend of people becoming conscious day by day about their health and fitness concerns. So this is a very good opportunity for us to enter into and start a fitness center. As this market is still in its growing stage there is a high chance of earning profit by providing these services to our customers. for this we also conducted a SWOT analysis of our project which is as follows. SWOT analysis: Strengths: Friendly, safe and healthy environment. International standard equipments from USA. Professionally qualified and expert trainers. Diversified and flexible training program tailored for each customer. Separate timings for males and females, and Co facility for specific timings for couples only Weaknesses: Less space for future project extension. Limited number of members can be given membership due to less space. Lack of Experience in this industry. Threats: Established Competitor (FIT n FLEX, METAFITNOSIS) Higher than expected Cost. Contingencies. Legal and Security Issues. Opportunities: Market is still not saturated which provides incentives to expansion. Collaborate with well renowned fitness centers nationally and internationally. Market segmentation and Target market Marketing segmentation will be done on the basis of Geographical region City = Islamabad Area = E, F and G sectors In future we plan to open our branch in Bahria town. Demographic factors Age = from 12-45 and above Gender = male and female Occupation= no restriction in terms of occupation we would be targeting everyone who can afford. Psychographic Values and Life Style Achievers   Health conscious Sporty Party goers Stylish Identifying possible competitive advantages. As the Company is new in the market, with different features and attributes, so the management have identified that competitive advantage are its unique services, and good team. MARKETING PLAN Actually marketing plan consists of all those items that create and increase the demand of its product. PRODUCTS SERVICES GYM WORKOUT BODYBUILDING: COMBINED GYM. We would be providing our members with top notch international standard, the very latest and advanced equipment, that will guarantee a comfortable and effective exercise experience. A personal training program will also be offered to customers who require full attention from our expert trainers. State of the art Gym that will have around 90 plus machines. Consisting of:- 1-Light weight area.   2-Heavy Weight area for professional and extensive body building program. LADIES: A separate area for ladies consisting of the equipment specially for their purpose. exclusive state of the art Gym.   1-Light weight area Equipped with Biomechanical Machines. 2-Heavy Weight area (specifically for women) Equipped with Heavy Machines for professionals SWIM SCHOOL: Private classes would be available at any level for adults as well as children. Children must be at least 8 years old to participate in private lessons Our pool would be a rectangle shaped pool with sun beds, a mini island, rockeries, waterfall etc Temperature controlled water with standard filtering system. MASSAGE SERVICES:   we would also be providing massage services to our market. Our dedicated staff is eager to graciously pamper you from the moment you arrive, stressed, until you depart, refreshed and re-energized. PRICING The pricing strategy portion of the marketing plan involves determining how we will price our product or service; the price we charge has to be competitive but still allow us to make a reasonable profit. We would be charging different price depending on the package that the customer has opted for and the time period for which he/she wishes to join our fitness center. We set our prices by examining how much it costs us to produce the product or service and adding a fair price for the benefits that the client will enjoy. Place:- We have bought a land in F-9 park which is an ideal location for our business. The place and the surrounding and the atmosphere provided in our club is perfect for our customers as it will be away from the noisy and busy area of the city. PROMOTION:- Different mediums will be used to communicate to our market. The tools which we would be focusing on for launching our business would be advertising and public relation. Which will include. RADIO: The reason for choosing radio is because of its large mass appeal and secondly it is less costly compared to television advertisement. Newspaper and magazine Press relations:-Creating and placing news worthy information in the news media to attract attention to a person, product or service. Public affairs:-Building and maintaining national or local community relations is called public affairs. Public relations are used to promote products. We would be having our own website and company pages on social networking sites. To keep on informing our customers. OPERATIONS PLAN Operational plan includes the day to day activities of our business and how we would be working towards providing the services to the customers. as already mentioned before we are providing fitness services to our customers in terms of gym, swimming and massage facilities. We would be providing services ourselves and it wont be outsourced or contracted out to some other firm. The location of our business is in sector F-9 of Islamabad. As such we wont be requiring or needing a place to keep inventories as we primarily are providing services to our customers. However, we would be requiring some space for machinery that is out of order and for maintenance purposes. We at BODYFIT will ensure that our members get high quality satisfied services. We will be regularly asking our members for feedback and ways to improve our services. We will make sure that our equipment is in the best possible condition while maintenance will be done frequently. Rules and policies regarding the operations will be mentioned in the rules and regulations section which will be signed by each and every member before becoming a part of BODYFIT. FINANCIAL PLANS In order to start the business we would be requiring fairly large amount of investment. For that purpose we have decided to split the investment in terms of loans and equity. 60% of the funding required will be attained through bank loan and the rest 40% will be financed by equity that is through shareholders. Our main source of revenue will come in two ways. 60-70% of revenue will come through the monthly fees and membership fees from the customers. and remaining revenue will come from the consulting services that we will be giving in terms of personal training. Salaries of staff and trainers and rent are the two major expenses while depreciation is another significant cost that will increase as the company develops.   Purchasing of fitness medical and office equipment is expensive constant replacement will be needed to minimize depreciation costs and maintain a competitive edge.   In order to maintain steady gross margins salaries and advertising expenses are not likely to increase within the first two years of operation. The company would be frequently evaluating and assessing its financial postion interms of profit and loss statement, balance sheet and cash flow statements. And keep an eye on working capital so that the business is able to meet its short term financial obligations and smooth running of the business. The most important financial indicators are net increase in cash and net income. Net increase from cash will represent the relationship between net income and net cash from operating activities. The greater the increase is the better it is for the companys level of financial strength at that point in time.

Small Pox :: essays research papers

Smallpox has been one of the most dangerous and deadly curses’ ever placed on humankind. Even illnesses as terrible as the plague, cholera, and yellow fever have not had such a universal effect. Smallpox is a parasitic virus (a virus destructive to the host) called variola. It’s considered to be a â€Å"crowd disease†, spreading only through people and requiring a large densely populated area to survive. If the virus is cut off from new host bodies it dies out. Smallpox is spread by what is called â€Å"droplet infection.† â€Å"Droplets† refers to body fluid that escapes into the open air such as moisture does when you sneeze. The smallpox virus also remains active on a human corpse for up to three weeks and can be passed through the dead host to the living host that way and also through items such as blankets and clothing, which remain infected for up to one year. Patients affected with smallpox will generally begin to show symptoms 9-12 days after exposure. These symptoms begin with depression, fever, rigors, vomiting, headache, and backache. In several cases patients have become disoriented and/or delirious. In other cases a distinct rash will begin to form on face, hands and legs in this phase. All others with begin to notice the rash within a few days. Following the outbreak of the rash on the face, it begins to spread to the chest. Cuts that have formed on face and body begin to turn into blisters and eventually into scabs during the healing process. The virus may attack the eyes, lungs, throat, heart and/or liver and lead to death. The first recorded smallpox outbreak occurred in 1350 BC during the Egyptian-Hittite war. The illness was passed from Egyptian prisoners to the Hittite population affecting both soldiers and civilians. Although it wasn’t until the late 1600’s that people in Europe and Asia accidentally discovered that those infected with smallpox through a scratch on the skin, suffered from a less severe form of the disease than those who contracted it through the respiratory tract. In the early 1700’s doctors began to store samples of smallpox pus and scabs in jars. If an outbreak occurred the doctor would make a small cut in a person’s arm and smeared the pus into the wound. This process of intentionally infecting a person with the smallpox virus in order to make them immune to the disease in the future was called inoculation. Small Pox :: essays research papers Smallpox has been one of the most dangerous and deadly curses’ ever placed on humankind. Even illnesses as terrible as the plague, cholera, and yellow fever have not had such a universal effect. Smallpox is a parasitic virus (a virus destructive to the host) called variola. It’s considered to be a â€Å"crowd disease†, spreading only through people and requiring a large densely populated area to survive. If the virus is cut off from new host bodies it dies out. Smallpox is spread by what is called â€Å"droplet infection.† â€Å"Droplets† refers to body fluid that escapes into the open air such as moisture does when you sneeze. The smallpox virus also remains active on a human corpse for up to three weeks and can be passed through the dead host to the living host that way and also through items such as blankets and clothing, which remain infected for up to one year. Patients affected with smallpox will generally begin to show symptoms 9-12 days after exposure. These symptoms begin with depression, fever, rigors, vomiting, headache, and backache. In several cases patients have become disoriented and/or delirious. In other cases a distinct rash will begin to form on face, hands and legs in this phase. All others with begin to notice the rash within a few days. Following the outbreak of the rash on the face, it begins to spread to the chest. Cuts that have formed on face and body begin to turn into blisters and eventually into scabs during the healing process. The virus may attack the eyes, lungs, throat, heart and/or liver and lead to death. The first recorded smallpox outbreak occurred in 1350 BC during the Egyptian-Hittite war. The illness was passed from Egyptian prisoners to the Hittite population affecting both soldiers and civilians. Although it wasn’t until the late 1600’s that people in Europe and Asia accidentally discovered that those infected with smallpox through a scratch on the skin, suffered from a less severe form of the disease than those who contracted it through the respiratory tract. In the early 1700’s doctors began to store samples of smallpox pus and scabs in jars. If an outbreak occurred the doctor would make a small cut in a person’s arm and smeared the pus into the wound. This process of intentionally infecting a person with the smallpox virus in order to make them immune to the disease in the future was called inoculation.

Attention Deficit Hyperactivity Disorder (ADHD) :: Psychology Attention Deficit Hyperactive Disorder

Attention Deficit Hyperactivity Disorder Introduction Attention-deficit hyperactivity disorder (ADHD), which is often referred to as childhood hyperactivity, is a severe and chronic disorder for children. It is one of the most prevalent childhood disorders, and affects 3% to 5% of the school-age population. Boys outnumber girls three or more to one. Children with ADHD can experience many behavioral difficulties that often manifest in the form of inattention, being easily distracted, being impulsive, and hyperactivity. As a result, children with ADHD may develop emotional, social, developmental, academic, and family problems because of the frustrations and problems they are constantly experiencing. Families who have children with ADHD often experience much higher anxiety and stress levels. A large number of children, almost half, will exhibit signs of ADHD by the age of four. However, most children are not diagnosed until he or she reaches elementary school. The behaviors that are associated with ADHD in children put them at risk for a host of other problems and complications such as completing their education, alcohol and other drug abuse, and an increased risk for delinquency. There has been much research on ADHD in recent years and many different types of medications and interventions have proven to be quite helpful. With the proper diagnosis and treatment, children with ADHD can learn to cope with the daily demands of the classroom, social situations, family interactions, and life in general. Therefore, it is imperative that teachers, administrators, and school counselors become familiar with the characteristics of children with ADHD. It is also vital that they know how to properly assess for diagnosing ADHD, and that they learn the intervention strategies for children, along with their families. The child needs to have a ?team? of caring individuals working with them to help them overcome and deal with the ?hurdles? that living with ADHD can bring. This paper will address four key areas of ADHD. They include: The causes of ADHD, the characteristics of ADHD, classroom intervention, and parental intervention. We will also discuss key medications that are being used to treat ADHD. Causes of ADHD When parents are told that their child has ADHD, it is only natural that their first response is to want to know what caused this disorder. Unfortunately, there is no simple answer. For years researchers have been trying to find the underlying cause of ADHD, but have yet to come up with a definitive explanation. Although there are several theories to try to explain the causes of ADHD, most experts agree that it is most likely not any single cause, but instead a combination of factors that causes ADHD.

The Battle of Hampton Roads

The Battle of Hampton Roads had caused an unprecedented disaster to the United States Navy until the Japanese attack on Pearl Harbor. With the events following the battle, traditional naval war had been forever changed. Ironclad battleships had, for the first time, been used in a naval battle and the people involved had found its place in American history.As the Union found it necessary for a blockade of the main ports to weaken the Confederate economy and win the war with as little bloodshed as possible, the Confederate had to find a way to prevent Union domination of the coastlines.Both the Union and Confederate forces had found themselves in the middle of a naval arms race at the earlier stage of the American Civil War. Although the Union naval supremacy would not be complete until four years later, this naval arms race would be decided at that momentous battle on March 9, 1862, through the face-off between the Confederate's Virginia and the Union's Monitor. Beginnings of Civil Wa r The tension between North and South states on the question whether to allow new states for the expansion of the Union to be slave or free states caused the beginning of the Civil War.After winning the independence, America sought to expand their nation. The issue was a manifestation of the conflict over the future direction of national development: â€Å"Would America move toward a free-labor capitalist economy and a democratic policy in all regions, or would a slave-labor plantation economy and a heirarchical society persists in half of the country? † When Abraham Lincoln won the election in 1860, he pledged to keep slavery out of the new territories towards the ultimate extinction of slavery everywhere in the United States.This naturally worried the South states and caused them to secede and formed a new nation they called the Confederate States of America. The Lincoln administration and the North states, on the other hand, refused to recognize the legitimacy of the seces sion as it would discredit the idea of a majority-rule democracy. Both the North and South were willing to fight despite the risks of casualties of war. Both â€Å"considered the very survival of their respective nations and societies to be at stake.† In his second inaugural address, Abraham Lincoln explained the beginning of the civil war: â€Å"All dreaded it—all sought to avert it. Both parties deprecated war; but one of them would make war rather than let the nation survive; and the other would accept war rather than let it perish. And the war came. † The Naval Conflict Before Hampton Roads Lincoln's first order for the Navy was to set a blockade of the southern coasts. This was an adoptation of Winfield Scott's Anaconda Plan, to win the war with as little bloodshed as possible.The blockade served to disable South's economy. Controlling the Mississippi River would also effectively split the Southern states in two. The difficulty, however, rests on the amount of the Union's warships: they had only fewer than 90 at that time and there were about 3,500 miles of southern coastlines. The North had to purchase shipping vessels, strengthened their decks, loaded them with guns, and sent them to serve on the blockade. Note that the North did not need a cutting-edge technology or sophisticated warships to serve in the blockade.They did not have to worry about keeping the Confederate fleet confined in their ports for the Confederacy had none to begin with. The blockade ended international shipments to and from the Confederacy which caused shortages in food and other goods for the South and ruined their economy. Futhermore, the North had been increasing the size of their fleet through the purchases they made which the Confederacy had no hope of matching. They had relied on commerce raiding through the acquisition of raiding vessels that destroyed more than 150 Union merchant ship.But the Union Navy would get its way by targeting coastal fortificat ions. This prompted the confederacy to find a way of supplementing coastal forts with a few ships that could stand up to a whole fleet of Union battleships and prevent them from dominating the coastlines. For the remainder of the war, the navy would be used to gain advantage to the opposing side. The war itself has had made its mark in history, and th battles that were fought within it. One such battles would be in Hampton Roads, a battle that was described in Craig Symonds' book, Decision at Sea: Five Naval Battles that Shaped American History.The Confederate Plan: The CSS Virginia Confederate navy secretary Stephen R. Mallory hoped to supplement the coastal forts by acquiring a few ships whose defensive characteristics were such that they could stand up to a whole squadron of conventional Union warships. He wrote to his wife: â€Å"Knowing that the Union could build one hundred ships to one of our own, my policy has been to make such ships so strong and invulnerable as would comp ensate for the inequality of numbers.† Angus Konstam explained that Mallory â€Å"realized that it was almost impossible for his Navy to break the Union blockade by conventional means, so he adopted a more radical approach, placing his faith in ironclads and rifled ordnance. † Mallory has urged the Confederate Congress to authorize the construction of an ironclad warship as early as May 1861. He wrote: â€Å"I regard the possession of an iron-armored warship, as a matter of first neccessity. Such a vessel at this time could traverse the entire coast of the United States, prevent all blockades, and encounter, with fair prospect of success, their entire navy.† The Confederacy's lach of technology to create such a vessel caused a difficulty for Mallory's plan to succeed. He, however, sought a way to fulfill this and found the Merrimac. It was a steam frigate with a partially burned hull left and was raised from the bottom of the Elizabeth River. Mallory's plan was t o build an iron casemate atop the wooden frame of the Merrimac. It was Lieutenant John Mercer Brooke who urged Mallory the construction of an iron-plated warship and submitted to him an initial design.Mallory wanted technical advise for the feasibility of the concept and sought the opinion of Naval Constructor John L. Porter, who happened to have a design of his own similar to Brooke's. Mid-July found the reconstruction of Merrimac into the first operational ironclad. â€Å"Porter supervised the refit as carpenters cut away the charred timbers and began to erect a frame for the casemate. Williamson focused on repairing the cranky engines. Brooke designed the rifled guns that would make up the ship's armament, and he took charge of procuring the iron plate that would constitute its armor shield.† The confederacy renamed it the CSS Virginia. Symonds explained that â€Å"officially the Virginia was rated as a ‘ram. ‘ A fifteen-hundred-pound cast iron prow had been b olted onto the ship's bow just below the waterline, and though it potruded only a few feet from from the ship's stem, it made the ship itself, as well as its guns, a potentially lethal weapon. † To command Virginia, Mallory chose Captain Franklin Buchanan. Buchanan had been a naval officer most of his life, have served in the US Navy for fifty years prior to Hampton Roads.Mallory had chosen him because he believed that Buchanan had the perfect combination of realism and boldness. He had hoped for great things to the experimental vessel and expected Buchanan to sieze the initiative, of which he was not failed. The Union Plan: The USS Monitor The Confederate's plan to build an ironclad battleship was no secret to the Union. News of the rebel activity reached Union's Navy Secretary General Gideon Welles. Southern newspaper also kept Welles up to date on the progress of Merrimac's reconstruction. He decided that the Union needed to construct a counter-weapon.The Congress approved an appropriation of $1. 5 million to construct three experimental ironclad warships and created the Ironclad Board. Welles and Mallory began a â€Å"naval arms race for the control of a strategically critical body of water. † Cornelius Bushnell presented a design of a â€Å"more or less conventional frigate with iron plating. † The Ironclad Board, however, were skeptical such that Bushnell sought the opinion of â€Å"the nation's most gifted maritime engineer. † Instead, John Ericsson showed Bushnell a floating battery that he himself designed.Bushnell reported to Welles that â€Å"the country was safe because I had found a battery which would make us master of the situation as far as the ocean was concerned. † A few months later, the Union ironclad battleship construction was underway. They dubbed it the USS Monitor. The key feature of this ironclad battleship was that it had a novel revolving turret with two high-calibered guns. It was the entire ship's armament, but since the turrets could revolve, the guns could be pointed in any direction independent of the ship's orientation. The Battle of Hampton Roads: March 8, 1862Union Navy at Newport News Point found themselves being approached by what naval soldiers called the â€Å"thing† on the morning of March 8, 1962. The Confederate ironclad Virginia had â€Å"crept menacingly out of the Elizabeth River† to test its potential against the Union battleships. Its approach was not defined with stealth. Indeed, it run only with a speed of five knots in plain view and Union blockade could have easily avoided battle had they wanted to. The Virginia announced its coming with a black smoke emerging from its single stack. Unlike conventional battleships, it had no masts and no sails of any kind.A Union officer described its approach with â€Å"the water hisses and boils with indignation as like some huge slimy reptile she slowly emerges from her loathsome lair. † Symonds noted that â€Å"to most of the hundreds of observers watching from the shoreline, this smoke-belching, iron-plated ‘thing' was neither vessel nor creature but a machine: a giant, self-propelled, armored engine of war. † The Union Navy prepared for an impending battle. Symonds explains that â€Å"whatever the soldiers felt internally, outwardly they displayed confidence and grim determination.† Even men on the Virginia felt the same, for most of the crew would only have combat in a ship for the first time. Eugenius Jack, a third assistant engineer aboard Virginia wrote in his memoirs which spoke a general feeling of men in combat: â€Å"there are few men who do not feel some symptoms of fear when going into battle; pride has kept many a man's face to the foe, when his heart would turn it away. † The Union had two major battleships: The USS Cumberland and the USS Congress. These battleships mounted a total of seventy guns, as compared to the Virginia's ten. Buchanan had the Virginia approach directly at Cumberland, intending to ram his vessel into the enemy battleship. Cumberland had two ten-inch pivot guns which Buchanan feared would be able to penetrate his vessel's iron shield. During the Virginia's lengthy transit, the Cumberland was able to fire several shots at it, while the Virginia was only able to return fire from one bow seven-inch rifle. The Battle of Hampton Roads on the morning of March 8, 1962 marked not only the battle between an ironclad and wooden battleships, but of men on ships and men in a ship.Men inside the Virginia could only imagine what was really happening outside. Jack described the events that followed: â€Å"the suspense was awful†¦ the dull reports of the enemy artillery, and an occasional crack and tremor of the ship told that we had been struck†¦ [I heard] the sharp reports of our own guns†¦ [then] there came a tremor throughout the ship and I was nearly thrown from the coal bucket upon w hich I was sitting†¦ The cracking and breaking of her timbers told full well how fatal to her that collision was. †The Confederate ironclad Virginia had collided with the Union battleship Cumberland with such a force that men on both ships were knocked off their feet and caused a gaping hole at the side of Cumberland. A junior officer aboard Cumberland noted: â€Å"he once clean and beautiful deck was slippery with blood, blackened with powder and looked like a slaughter house. † Despite the damage, men in Cumberland continued to fire shots at Virginia while the ship was literally sinking. The crew on Virginia, on the other hand, had little time to celebrate yet.Symonds explained that â€Å"for a few anxious moments it seemed likely that the Cumberland would take her assassin down with her. The Virginia's ram had plunged so deeply into the Cumberland that, although Buchanan had immediately ordered all astern, the ironclad remained embedded in the side of its sinki ng victim. † Virginia was alarmingly tilted forward. It was saved when the current of James River swung its stern slowly to starboard, and with the â€Å"resulting torque on the ships ram caused a section of it to break off†, allowing it to â€Å"extricate itself from its mortally wounded foe.† One hundred twenty-one of the 376 aboard the Cumberland has been killed outright from the fatal attack. The river current had pushed Virginia downstream, and crewmen aboard the other battleship, Congress, thought that the Virginia was fleeing. Much to their dismay, Buchanan was not yet done. â€Å"His goal was to destroy the entire Federal squadron,† as Symonds explained. He managed to turn his ship back to reenter Hampton Roads after forty minutes of hard manuevering and steadied for a course directly towards the Congress.Having witnessed the destruction of Cumberland, men aboard the Congress no longer doubted the seriousness of the threat and saw no hope of standi ng up against the rebel ironclad. The captain, Lieutenant Joseph Smith, Jr. , ordered to raise the anchor and steered the ship into shoal water where Virginia could not follow and was safe from ramming. Virginia, however, had still guns to use. It pounded heavily on the Congress until it was â€Å"so utterly wrecked† to render it useless and caused them to surrender. The surrender of USS Congress should have not posed a problem had the traditional naval warfare been observed.Buchanan ordered lieutenant William H. Parker aboard the gunship Beaufort to accept the surrender and burn the ship, of course, after letting the surviving crew escape and harboring the wounded, but when Parker complied, soldiers on shore began firing at them. Symonds explained that army troops were not â€Å"inpressed by the traditions of the sea. † Brigadier General Joseph K. Mansfield growled â€Å"I know the d—-d ship has surrenderred,†¦ but we haven't,† when a Federal lieute nant tried to stop him from firing at Beaufort. With Buchanan's urging, Bob Minor volunteered to take the remaining boat aboard Virginia to burn the surrendered ship.To make sure there was no misunderstanding, Minor raised the white flag of truce, but no sooner was he under way when the army at the shore began firing at him. Enraged, Buchanan ordered to reopen fire on the already disabled and helpless Congress. Symonds wrote that â€Å"the Virginia fired three deliberate rounds of ‘hot shot' into the grounded hull of the Congress† which caused the sun-baked hull to kindle fire. â€Å"Soon the Congress was burning briskly, the flames running up its rigging and lighting up the roadstead, and at last the firing ceased, though the Congress continued to burn through the twilight and into the evening,† Symonds continued.A total of 120 of the ship's 434 had died that day. Symonds explains that â€Å"each side felt the fury of violated honor† to the events that fo llowed the surrender of the USS Congress. He wrote: â€Å"To the Confederates, the Yankees were the guilty party, since they had fired on a white flag while officers attempted to take possession of a lawful prize. To the Federals, the Confederates were at fault, since they now opened fire on a grounded vessel full of helpless men, a vessel that was flying not only one but two white flags of surrender.This was where the time-honored traditions of the Age of Sail collided with the realities of total war in a mechanized age. For the rest of the war, and for decades afterward, each side would point an accusing finger at the other to charge that in Hampton Roads on March 8, 1862, the traditional rules of naval warfare—indeed the very ideals of chivalry and humanity—were sacrificed to a new template of modern war; a mechanized war wihout rules, without restraint, without mercy, and without honor. † The Virginia exchanged long-ranged shots with the USS Minnesota after dealing with the Congress.Although there were still a few hours of daylight left and there were three more Union warship in the roadstead, it had already been a long day and the crew was exhausted. Buchanan agreed for a break and ordered the Virginia to be anchored at Sewall's Point, â€Å"from which point it could renew the attack the next day. † The Battle of Hampton Roads: March 9, 1862 The next morning revealed the devastation caused by Virginia's rampage in Newport. It resumed its attack, this time targetting Minnesota. At this time, the Monitor, which arrived shortly after the battle the previous day, now made her appearance.William Swinton wrote that â€Å"it was a moment of anxiety on the little craft, for there had been no time for drilling the men†¦ † It engaged the Virginia with exchanges of shots, both of which proved to be futile as both ships appeared undamaged and unfazed from the firing. The Confederate Military History records that â€Å"after so me time, the Merrimac succeeded in ramming the Monitor, but her prow had been broken off in ramming the Cumberland the day before, and she did no harm. † To the surprise of the crew of Virginia, the Monitor run off into shoal water where they could not follow.Having consumed most of its coals, Virginia was forced to retreat. To compare, â€Å"the Confederate ironclad carried more guns than the Union Monitor, but it was slow, clumsy, and prone to engine trouble. The Union prototype†¦ was the faster and more manueverable ironclad but it lacked the Rebel vessel's brutish size and power. † Neither ironclad caused serious damage to the other and the battle ended without a decisive victory to either side. However, the timely appearance of the Monitor prevented the Virginia from attacking more of the Union's wooden battleships and destry the blockade. ConclusionAlthough the Battle of Hampton Roads ended without a decisive conclusion, it marked a new age of naval warfare. Neither ironclads seriously damaged the other, but for the Union, it was a success because it prevented the Confederate to break the blockade. Having seen the potential of their prototype, the Union made several copies of the Monitor to win the war altogether. Symonds put it: â€Å"in a contest where weapons of war required the application of industrial productivity, the Union states had an overwhelming advantage over their southern counterparts. † Bibliography â€Å"Battle of Hampton Roads. † Available from http://www. civilwarhome.com/CMHHampton%20Roads. htm. Internet; accessed 29, July 2008. Catton, Bruce and James M. McPherson, The Civil War. Mariner Books, 2004. â€Å"Hampton Roads: Battle of the Ironclad. † Available from http://www. civilwarhome. com/ironclad. htm; Internet; accessed 29, July 2008. Konstam, Angus and Adam Hook. Hampton Roads 1862: Clash of the Ironclads; Osprey Publishing, 2002. Lincoln, Abraham. â€Å"Second Inaugural Address† Swi nton, William. The Twelve Decisive Battles of the War. Dick & Fitzgerald, 1867. Symonds, Craig L. Decision at Sea: Five Naval Battles that Shaped American History. New York: Oxford University Press US, 2005.