Ladybugs, Family Coccinellidae

Ladybugs, Family Coccinellidae Ladybugs, or ladybirds as they are also called, are neither bugs nor birds. Entomologists prefer the name lady beetle, which accurately places these lovable insects in the order Coleoptera. Whatever you call them, these well-known insects belong to the family Coccinellidae. All About Ladybugs Ladybugs share a characteristic shape- a dome-shaped back and a flat underside. Ladybug elytra display bold colors and markings, usually red, orange, or yellow with black spots. People often believe the number of spots on a ladybug tells its age, but this is not true. The markings may indicate a species of Coccinellid, although even individuals within a species can vary greatly. Ladybugs walk on short legs, which tuck away under the body. Their short antennae form a slight club at the end. The ladybugs head is almost hidden beneath a large pronotum. Ladybug mouthparts are modified for chewing. Coccinellids became known as ladybirds during the Middle Ages. The term lady references the Virgin Mary, who was often depicted in a red cloak. The 7-spot ladybird (Coccinella 7-punctata) is said to represent the Virgins seven joys and seven sorrows. Classification of Lady Beetles Kingdom - AnimaliaPhylum - ArthropodaClass – InsectaOrder – ColeopteraFamily - Coccinellidae The Ladybug Diet Most ladybugs are predators with ravenous appetites for aphids and other soft-bodied insects. Adult ladybugs will eat several hundred aphids before mating and laying eggs on the infested plants. Ladybug larvae feed on aphids as well. Some ladybug species prefer other pests, like mites, white flies, or scale insects. A few even feed on fungus or mildew. One small subfamily of ladybugs (Epilachninae) includes leaf-eating beetles like the Mexican bean beetle. A small number of beetles in this group are pests, but by far the majority of ladybugs are beneficial predators of pest insects. The Ladybug Life Cycle Ladybugs undergo complete metamorphosis in four stages: egg, larva, pupa, and adult. Depending on the species, female ladybugs may lay up to 1,000 eggs within a few months from spring to early summer. Eggs hatch within four days. Ladybug larvae resemble tiny alligators, with elongated bodies and bumpy skin. Most species go through four larval instars. The larva attaches itself to a leaf, and pupates. Ladybug pupae are usually orange. Within 3 to 12 days, the adult emerges, ready to mate and feed. Most ladybugs overwinter as adults. They form aggregates, or clusters, and take shelter in leaf litter, under bark, or other protected places. Some species, like the Asian multicolored lady beetle, prefer to spend the winter hidden in the walls of buildings. Special Adaptations and Defenses of Ladybugs When threatened, ladybugs reflex bleed, releasing hemolymph form their leg joints. The yellow hemolymph is both toxic and foul-smelling, and effectively deters predators. The ladybugs bright colors, red and black in particular, may signal its toxicity to predators as well. Some evidence suggests that ladybugs lay infertile eggs along with fertile ones, in order to provide a food source for hatching larvae. When the natural food supply is limited, the ladybug lays a higher percentage of infertile eggs. Range and Distribution of Ladybugs The cosmopolitan ladybug can be found throughout the world. Over 450 species of ladybugs live in North America, though not all are native to the continent. Worldwide, scientists have described over 5,000 Coccinellid species.

7 Ways You’re Messing Up Your 401k

7 Ways You’re Messing Up Your 401k A 401k can be a magical thing. It’s a tax shelter available to most every American that can offer great returns- particularly if you have a matching program to take advantage of. But you may not know all there is to know about this personal financial tool. Read up on a few ways in which you might be messing with the goose that wants to lay your golden eggs, and make sure you’re not doing any of these things:1. Not Being MatchedIt seems obvious: don’t turn down free money. And you get free money if you contribute enough to trigger your company’s matching plan. Usually, this is about 3-5% of your gross. Figure out what corners you need to cut to make this possible, and then smile your way to the bank.2. Not Maxing OutContributing 5% is great, but if you can configure things to  do better, you definitely should. Depending on your tax bracket and age, you can defer between $18k and $24k of your salary. Put in as much as you possibly can- and more if you and your spouse are both working.3. Borrowing From YourselfIt’s so tempting, but unless you’re in an absolute emergency situation, act as though your 401k is totally off-limits until retirement. You’ll be penalized and taxed for withdrawals and loans come with a high tax rate. And remember: if a big emergency expense does come up, you could consider using your credit instead. Worst case scenario, most 401ks remain safe in bankruptcy proceedings.4. Transferring/Cashing OutIf you’re switching jobs, don’t cash out your 401k or you’ll have to pay a 10% tax penalty. But don’t just roll it over into your new employer’s plan either. Consider opening a traditional IRA; there won’t be a penalty if you follow the appropriate procedures, and then you have much more investment freedom.5. Not Upping Your ContributionEvery time your pay rises, automatically increase the size of your 401k contribution. Try living on your old salary and put ting the whole difference away for retirement. This helps you avoid lifestyle creep and means you can retire earlier and better.6. Not Managing Your PortfolioKeep and eye on your allocations. Are you investing too much or too little in stocks? Are you risking too much or too little? How close are you to the golden retirement age? Are you being the right amount of careful for where you are in your career? Don’t just fall asleep at the wheel and let good money get drained away by unanticipated market crashes.7. Not DiversifyingDon’t just put all of your 401k in one fund, particularly if your 401k is your primary investment source. Try to cover four categories: index, growth, international, and bonds. This will spread out your risk and keep your portfolio diverse. And make sure to choose funds with low fees (i.e. expense ratios of less than 1%).

Discuss these questions for The United Nation Environments Program ( Essay

Discuss these questions for The United Nation Environments Program ( UNEP ) - Essay Example The operations in crucial matters such as Economics, Industry, and Technology are made more favorable by situating their major offices in Paris and Geneva. Any organization, no matter the size, must have key stakeholders (Shafritz & Ott, 1996). In the same way, UNEP has major actors in its daily operations, which ensure that the ecosystem of the organization favors the objectives and that all the goals are fully achieved. UNEP’s comparative advantage lies in working with technical and scientific communities; in monitoring and assessing, as well as linking to environment ministries. The Committee of Permanent Representatives and the Governing Council, who are the chief formal governance mechanisms, meet on a regular basis to give adequate guidance and oversight. There are a few challenges that the environment presents to UNEP. The worst of all are the environmental disasters. Developmental and economic operations interact with components of the habitats and may probably cause the changing patterns of activities; creating severe environmental and natural phenomena (Tompkins, 2004).This is a major challenge to the UNEP as it may not be in a position to handle natural calamities, which are harmful to both the ecosystem and to human beings. Human behavior is another factor of the environment that challenges this organization. They are directly linked to various trends, such as population growth, increase in poverty, unwise land use, disturbance of initially stable ecosystems, and environmental degradation. Such factors exposed to the environment may be a big problem for UNEP to handle within a short period of time. The environment is still at the margin of socio-economic growth. Excessive consumption and poverty continue putting heavy pressure to UNEP, especially in places where awareness and action are not coordinated

Employment Laws in UK Replacing the Collective Laissez-Fair System Essay

Employment Laws in UK Replacing the Collective Laissez-Fair System - Essay Example This paper illustrates that before the introduction of the statutory employment law what was commonly in use was the laissez- fair that lost its significance later after the introduction of the statutory laws. This has made the collective bargaining to lose its significance considerably and instead the statutory laws have become more important. This has resulted into the emergence of new employment patterns in addition to employment disputes. This is clear indications that in the modern day workers depend on law rather than on the collective bargain. The rise of groups lobbying for the rights of workers has continually attacked the tenets of laissez faire through the enforcement of the labor laws. Laissez faire, which advocates for equal competitive chances for all hence survival of the fittest is currently seen as discriminative, offensive and unfair. Not only has individuals and organizations come up with new strategies, but the government has also come up with strategies aimed at protecting the consumers and investors. These regulations deal a great blow to the capitalist nature of businessmen as dictated by the laissez-faire policy. According to the Labor & European Law Review Index, there are articles, acceptable by the law that dictates on the associations at the workplace. Among the regulations in the index are the age regulations. This dictates that investors cannot hire children of a given age. Moreover, there are conditions that have to be fulfilled before an investor can hire women, children or the disabled. This restricts the freedom granted by the laissez-faire where one can hire whoever has the skills to complete the task at hand. Another challenge posed by the LERL is the employment rights, equality, and compensation. As it is widely accepted, Laissez faire is centered on the benefit of the investor but not the employees. It encourages manipulation of the workers as long as they fulfill the demands of the employer. An incompetent worker is automa tically dismissed. However, with the coming of the regulations, these freedoms are curtailed. The freedom of information means that the workers are no longer regulated. Access to information means that the workers are fully aware of their rights. They are therefore empowered to fight for their rights. On the other hand, the employers’ hands are tied as the labour regulations allow for such. Therefore, the employer ceases becoming the top-most authority, as is the case in laissez-faire. The employer also cannot fire the workers at will since that would be a breach of contract and the employer can be arraigned in court for that. Through these regulations, the employer loses the much control that is availed by the laissez-faire system. The UK Department for Business Innovation and Skills (BIS) has also formulated policies that are aimed at bringing a balanced and sustainable growth. On the face of it, this may seem like a great idea, but not in the eyes of investors who believe in the Laissez faire. Under these policies are some policy areas of interest. According to the BIS, these areas include business law, better regulation, consumer issues and business sectors among others. These are the key areas that threaten the continuity and functionality of the laissez faire system. Of greatest impact is the business law. This law is divided into segments which dictate how various functions in a business entity should be carried out. This alone inhibits the freedom of investors. Furthermore, these regulations call for corporate governance. This comes in line with the corporate social responsibility.

Assessment and Learner Essay Example for Free

Assessment and Learner Essay * It is important to understand and identify any particular needs the learner may have so they are able to learn to the best of their ability and get the most out of the qualification. Ensuring they receive the best quality learning can help them achieve their best. * Keeping track of what the learner has learnt is important so there is no repetition and they are learning new topics all the time. This will also contribute to how well the learner takes on new information and what they get from that. * Summative assessment is important to make sure the learner understands what is being taught and they understand any learning outcomes. 1. 2 * Assessments used as a process of making judgements are very important as they help us measure where the learner is at in a number of different ways. These can help us as assessors ensure out learners are learning at the right stage and to the right criteria. * Validity – the state or quality of being valid. To question the validity of the argument. (dictionary. com) it can also mean Validity in assessment refers to measuring what it says it is measuring, be it knowledge, understanding, subject content, skills, information, behaviours, etc. see more:identify ways of supporting an individual to make informed choices (http://www. saqa.org. za/docs/critguide/assessment/ch03. pdf) * Reliability – the ability to be relied on or depended on as for accuracy, honesty or achievement. (dictionary. com) it can also mean Reliability in assessment is about consistency. Consistency refers to the same judgements being made in the same, or similar contexts each time a particular assessment for specified stated intentions is administered. (http://www. saqa. org. za/docs/critguide/assessment/ch03. pdf) * Having the learner gather evidence can help in the decision making for the assessor in many different ways. One of which is to ensure the learner is doing the work and is kept up to date. * Evidence being authentic, current and sufficient is important for the learner to get the best from the course and to ensure they are completing their own work and it is up to date with the relevant qualification. * It is important for everyone to get an equal chance of getting an objective and accurate assessment. This can help both the assessor and learner as they can be sure to promote fairness and objectiveness. * The importance of transparency for the learner. 1. 3. * Understanding and applying the standards and requirements is important as these are in place for the assessor and learner to gain the most from the qualification and to give them piece of mind that they are receiving the best education. * Planning ahead is important as understanding what stage the learner is at can help to prepare for the next meeting. This can also help the learner prepare too. * Communication of every aspect of the qualification is important as it can help the assessor and learner keeps track of progress and where they need to go next. * Carrying out assessments is important to keep track of the learner’s progress and to keep on track of how they are performing. This can also identify any needs/requirements the learner may have. * Comparing evidence can help to ensure the learner is meeting the set standards and also to ensure the set standards are of the best quality. * Making assessment decisions can help the learner move onto the next task or meet any needs the learner may have. * Recording assessments is important as it can help other verifiers check that the assessor is delivering the correct standards to the learner. * Providing feedback can help the learner understand what worked, what didn’t, where can they do better and how can they do that. 1. 4 * The general requirements for assessment’s need to be identified and acknowledged. This can be done by simple research and reading. * Understanding which documents and where to find them is important as these must be adhered to. This is also important for the assessor as they need to know how and what to asses. 2. 1 * Understanding different types of assessment methods is highly important. These assessment methods give you a wide range of results when looking at students and their work. Comparing these and discussing their pro’s and cons is also important to find out what is best for your particular student and what they are particularly studying. 3. 1 * Understanding how to plan an assessment can be easily done with the right amount of preparation. Ensuring you have all the right resources and equipment beforehand will help you and your student feel at ease. You must summarise key factors when planning to make sure you get the correct outcome. Some of the factors to include are which standards and criteria to look at, type and volume of evidence, choice of particular assessment method amongst others. Using this simple planning and preparation technique will give you and your student the best outcome. 3. 2 * Using a holistic approach can help you and your student get the most efficient and effective collection of evidence. This evidence may also be used in other units or work. Identifying how the learner integrates their knowledge and understanding is important as it helps you see how they put their research into practice and what they learn from it. All of the above can help your student get the most out of their particular qualification. 3. 3. * Applying holistic assessment is important as you need a variety of required evidence to ensure your outcomes are met. This is important when you are planning an assessment so you can get the correct information to make sure the student is learning and practicing the right knowledge and understanding. Holistic assessment is used to judge the overall picture in the assessment practice. Historically NVQ assessments where carried out unit by unit . An Holistic assessment is more efficient because an assessor can capture multiple criteria outcomes and not just focus on one element . 3. 4 * There are many risks involved when thinking about doing an assessment. These must be looked at to ensure the assessment runs smoothly. Some of these risks include; Health and Safety, unnecessary stress on the learner and potential for unfairness to the learner amongst others. These must be avoided to ensure the learner gets a fair assessment and the assessor gets the right results. If these are not adhered to the learner may feel uncomfortable and the assessment will not be accurate. 3. 5 * Minimizing risks must be thought about while planning the assessment. How to do this can be done by visiting where the assessment will take place, speaking to the learner and the employer. 4. 1 * Involving others in assessments can help both the learner and the assessor. This can help in a number of ways including; putting knowledge into practice; the learner can show how their reading and research can be used in practice. The learner can also show how they understand what they are being assessed on and how they understand the criteria is marked. 4. 2 * Any information and resources should be available to the learner to help them understand what is of expected of them and how the assessor should behave. This will also help the learner understand the criteria that will be looked at, any arrangements that need to be made, how feedback will be given and the use of any assessment outcomes and records. These being available to the learner can help them prepare for the assessment and perform to the best of their ability. 4. 3 * Peer and self-assessment can be used to help the learner look at what they have done, what worked, what didn’t, what can they do to improve and how they can improve it. This is a very useful tool as learners are most critical of themselves. Learners can also learn from each other and what they do. 4. 4 * Meeting needs is highly important to ensure learners are all treated fairly. Any arrangements can be made easily by contacting the employer or speaking with the learner beforehand. 5. 1 * Making assessment decisions is very important. Understanding them is even more important as there are factors about the learners work that need to be assessed and the assessor needs to make sure the work is true. Making sure the learners work is valid, current, authentic and sufficient can be done by ensuring you follow guidelines given, by carrying out assessments and by having witness statements of the work carried out. 5. 2 * making sure any assessment decisions made are fair, reliable, valid and in accordance with specified criteria is important so the assessor and learner understands what is expected of them and that they are doing the right things. 6. 1 * Standardisation meeting Ensure consistency and fair assessment. To maintain quality of assessment procedure To ensure assessors are consistent To gain up to date knowledge of quality and what is new in assessment Unit 302 6. 3. * If a learner has a dispute with your assessment decision, they have a right to appeal against that decision and you need to let your learner know the name of the Centre Co-Coordinator Stacey Prendergrast 7. 1 * Assessment Data will be stored on NLA data base and learner assessment plans will be on going throughout the qualification 7. 2 * Assessment plans with each learner, praise and feedback when a learner has achieved a unit and it gives your learner motivation 8. 1 * This is related to data protection and securing learners details which are all in place at NLA, like data of birth , national insurance numbers etc 8. 2 * Include how current technology benefits the assessment process ie carrying out a professional discussion and recording it on mp3 validates the assessment or video evidence captures live observations 8. 3 * How can you manage equality in assessment and what barriers might you come across with race, culture religion 8. 4 * It is best practice to reflect on your own assessment process, what have you learned so far through your research, what you would like to introduce, tell me about your appraisal and your professional development.

The Jewel in the Crown : Daphne Manners :: Jewel in the Crown Essays

The Jewel in the Crown : Daphne Manners Daphne Manners was a woman that was ahead of her time she was not prejudice in a hateful way. The prejudice she had was purely ignorance of the day and age. She did not dislike someone just because they were Indian. Daphne Manners even made negative comments about the prejudices that she saw happening. She ignored the social norms when she started falling for Hari Kumar. Had Miss Manners followed the standards for the day and age of the story she would never had given Hari a second look. A woman that left India because her husband " had to many Indian colleagues" for her liking raised Daphne Manners and she still was offended when she saw her friends abused by prejudices. (Pg 90 Scott, Paul. The Jewel in the Crown. [1996.] Vol. 1 of the Raj Quartet. Rpt. Chicago: University of Chicago Press, 1998.) While on the train Lili experienced a typical reaction from the English passengers they were riding with and Daphne Manners stated ' I get really angry about the kind of thing that happens over here." (Pg 94 Scott, Paul. The Jewel in the Crown. [1996.] Vol. 1 of the Raj Quartet. Rpt. Chicago: University of Chicago Press, 1998.) In 1942, English colonists in India did not feel they needed to treat the native inhabitants with any form of humanity. Daphne Manners on the other hand knew that they deserve to be treated as humans. She said "Honestly Auntie, a lot of the with people in India don't know they're born." (Pg 90 Scott, Paul. The Jewel in the Crown. [19 96.] Vol. 1 of the Raj Quartet. Rpt. Chicago: University of Chicago Press, 1998.) When Miss Manners interviewed at the hospital she talked with the Matron who told her "If your wise you'll trade on all three [of her sponsors] but avoid too obvious an association with the fourth." (Pg 97 Scott, Paul. The Jewel in the Crown. [1996.] Vol. 1 of the Raj Quartet. Rpt. Chicago: University of Chicago Press, 1998.) Matron was referring to the stigma that went with Lady Chatterjee. Daphne took a chance of not getting the position by telling her " My real sponsor is Lady Chatterjee." (Pg 97 Scott, Paul. The Jewel in the Crown. [1996.] Vol. 1 of the Raj Quartet. Rpt.

Role of Communication in Health and Social Care

P1 Explain the role of effective communication and interpersonal interaction in a health and social care environment.Communication‘Communication is about passing messages between people.’(http://www.bbc.co.uk/schools/gcsebitesize/business/people/communicationrev1.shtml). There are different types of communication in the health and social care sector. When communication is effective the conversation is clear and no one gets confused by what the other person’s meanings. Effective communication in a health and social care environment is very important and there are many types of it.Being able to effectively communicate with the service user requires the person to be open minded in respecting other people's thoughts and opinions in avoiding passing judgment on what that person is saying. Active listening is also another form of being an effective communicator as it allows you to increase your understanding of that person's thoughts and feelings. Eye contact and facial expressions are also a form of being an effectively communicating as this shows understanding and interest in what the other person is saying, allowing one to hold the conversation for longer with more understanding and enjoyment of the conversation.Formal communication, Informal communication:Formal communication is including writing letters, emails, speaking clearly and using standard English rather than using ’slang’. This is often used to shorten terms and phrases to make it quicker o type when texting and messaging on Facebook. This is used when talking to friends and family, making sure that it isn’t used in the working environment is crucial as tit can be classed as unprofessional. Informal communication can be used in case of emergencies to contact ones manager, and can also be used when one is contacting the client once there is a good understanding between the care worker and the service user. It can help the user to feel more comfortable with the car e worker too.Forms of CommunicationTexting There are other ways of communicating with the service users such at text messaging, this is technologic communication. But this is only an effective way of communicating depending on the relationships between the sender and receiver. For example, one wouldn't text their boss to have a laugh with them, but may text them if they are running late for work or are unable to make it into work on that particular day. Although they may text a colleague whom they have befriended to discuss matters which are non-work related and can also text them to tell them they are sick or that they may need someone to cover a shift for them.Another way that it could be used is if a social worker wanted to communicate with their teenage client, they could so by coming down to their way of communicating. They may choose to do this as it's the preferred way of communicating for teenagers. An example of when this can be used is, ‘What time shall I come see yo u today?' This the teenage will not feel intimidated by the situation in which their social worker is communicating in regards to.Sign Language & Other non-verbal ways of communication.Having the capability to effectively communicate with the service user it does not only mean verbally, it means that the carer can communicate either through verbal or non-verbal communication. Non-verbal communication is a form of interpersonal interaction by gestures and eye movements.Non-verbal communication skills such as one’s body language and hand gestures improve relationships by helping to accurately read people's emotions understanding what they are feeling, creating trust and responding to non-verbal clues to show that you understand notice and care about what the patient is saying. In such situation where a client is deaf or hard of hearing signing is an effective way of communicating the deaf and hard of hearing. It's effective because signing is the main way to communicate with th e deaf and can sometimes be the only way of communicating with a certain deaf person as this is the only form of communication they may have learned over the years.Music & DramaMusic can be used in a health and social care environment as therapy as well as communication; it may allow service users to understand how they would like to voice their opinions. This can also allow the service user to use technology like computers and laptops to not only listen to music but also for watching dramas which also have morals and give the service user the ability to hopes and aspirations.Pictures & WritingPictures and writing would be used as communication for service users with learning difficulties to help them with speech and communication skills. They also enable the service user to see situations and life problems from a third persons view.BrailleThis is a series of raised dots that can be read with the fingers by people who are blind or whose eyesight is not sufficient for reading printed material. Teachers, parents, and others who are not visually impaired ordinarily read Braille with their eyes. Braille is not a language. Rather, it is a code by which languages such as English or Spanish may be written and read. But this allows the service user to be able to ‘read’. (http://www.rnib.org.uk/livingwithsightloss/reading/how/braille/braille/Pages/what_is_braille.aspx)Written:Newspapers –Inform you about what is going on throughout the world socially and economically. This is a form of communication via the media.Online, )Books – These can be both fiction and non-fiction. The non-fiction is things like biographies. They are communication with the outside world of what the author has done throughout his life or the incidents or crisis’s they have experienced in their lifetime.Magazines – These keep the rest if the world informed with the day to day events of the actor, singers, and other famous and popular people around the world . This is via the paparazzi, it is said that they invade their privacy to keep their fan in touch with what is going in their daily lives.Technological: This is communication that has been made easy by the development of the technology over the years.Computers – This is technology is used for communication, with this you can access the internet and a person can access social networking through this such as Yahoo, Facebook, MSN and so on.Telephone –This technology that has been designed to communicate with someone who is far away from others. They have to pay for it. Sometimes it is quite expensive but it is quite often affordable. When an individual have a mobile phone they do not need to worry about missing a phone call or. These are more modern and convenient as they come is smaller sizes and are easier to handle.P2 Discuss Theories of Communication.Theories of communicationArgyle's Communication Cycle.â€Å"According to Argyle, skilled interpersonal interaction (so cial skills) involves a cycle in which you have to translate or ‘decode' what other people are communicating and constantly adapt your own.† (Whitehouse,2007,P19)Argyle's stages of the communication cycle were when an idea occurs, message coded, message sent, message received, message decoded, message understood.The first stage is ideas occur this is the process where we think about what we are going to say and who to. The second stage, message coded, is where we think about our idea and plan what to say. The third stage is message sent, this is where we speak or sign what we are saying. The fourth stage is message received; this is where the person they are speaking to has listened to what they have to say. The fifth stage is message decoded; this is where the message can be translated if needed to. The final stage is message understood, this is where the receiver can clarify the meaning or ask any questions to clarify misunderstandings. Argyle's theory of the communica tion cycle centres on six core concepts, or, a cycle. The cycle is as follows:1. A idea occurs. For example, the service user’s idea is that they want to buy a car.2. Message coded. This would be them putting their desire of a car into whatever means they wish to communicate with. This may be a language, pictures, writing, or any other means of communication that they can think hold a conversation with.3. Message sent. Here they have communicated their desire for wanting a car.4. Message received. The person they wish to notify of their desire to have a car in this case it would be a care worker who has received our message.5. Message decoded. The service user now must take what they have said and attempt to decode it. Now, â€Å"I want a car† is pretty straight forward0000000, but remember, not everyone is as obvious as this, and this is the step where communication breakdown may occur as they may decode our message incorrectly.6. Message understood. Hopefully the las t step was effective and carer was able to understand what the service user was trying to communicate about. Now the cycle can begin anew, with the start of a new conversation. (http://wiki.answers.com/Q/What_is_the_Argyle_communication_cycle)Tuckman’s Stages of Group InteractionTuckman described the four distinct stages that a group can as it comes together and starts to operate. This process can be subconscious, although an understanding of the stages can help the group reach effectiveness more quickly and less painfully. â€Å"Stage 1: Forming Individual behaviour is driven by a desire to be accepted by the others, and avoid controversy or conflict. Serious issues and feelings are avoided, and people focus on being busy with routines, such as team organisation, who does what, when to meet. But individuals are also gathering information and impressions – about each other, and about the scope of the task and how to approach it. This is a comfortable stage to be in, b ut the avoidance of conflict and threat means that not much actually gets done.Stage 2: Storming Individuals in the group can only remain nice to each other for so long, as important issues start to be addressed. Some people's patience will break early, and minor confrontations will arise that are quickly dealt with or glossed over. These may relate to the work of the group itself, or to roles and responsibilities within the group. Some will observe that it's good to be getting into the real issues, whilst others will wish to remain in the comfort and security of stage 1. Depending on the culture of the organisation and individuals, the conflict will be more or less suppressed, but it'll be there, under the surface. To deal with the conflict, individuals may feel they are winning or losing battles, and will look for structural clarity and rules to prevent the conflict persisting.Stage 3: Norming As Stage 2 evolves, the â€Å"rules of engagement† for the group become establish ed, and the scope of the group’s tasks or responsibilities is clear and agreed. Having had their arguments, they now understand each other better, and can appreciate each other's skills and experience. Individuals listen to each other, appreciate and support each other, and are prepared to change pre-conceived views: they feel they're part of a cohesive, effective group.However, individuals have had to work hard to attain this stage, and may resist any pressure to change – especially from the outside – for fear that the group will break up, or revert to a storm. Stage 4: Performing Not all groups reach this stage, characterised by a state of independence and flexibility. Everyone knows each other well enough to be able to work together, and trusts each other enough to allow independent activity.Roles  and responsibilities change according to need in an almost routine way. Group identity, loyalty and morale are all high, and everyone is equally task-orientated and people-orientated. This high degree of comfort means that all the energy of the group can be directed towards the tasks in hand.Stage 5: AdjourningThis is about completion and disengagement, both from the tasks and the group members. Individuals will be proud of having achieved much and glad to have been part of such an enjoyable group. They need to recognise what they've done, and consciously move on.† (Whitehouse,2007,P19)From Tuckman’s theory it is shown that by the way that people are feeling and the views they have on different topics of discussion. It also has a big impact on if the individual feels as though they belong in that group.

The Earnings Game: Everyone Plays, Nobody Wins

SHC 4153 Accounting Theory and Practice Case Study The Earnings Game: Everyone Plays, Nobody Wins. Group member: Chong Li Yun| AH090043| Ho Shuang Tien| AH090095| Chua Huey Shieng| AH090053| Lau Foong Seong| AH090126| Aminah binti Nasaruddin| BH100002| Lecturer: Dr. Aniza binti Othman INTRODUCTION It is all about the shares price. The shares market is so active and everybody wants to win in this game. In reality, nobody would want to become a loser. They try to think the best way to gain the advantage and win in this game. Unfortunately, the players in the game used questionable tactics in order to win the game.All players are connected with each other and the winner will only goes to the player who able to control the game. Finally, who will be the loser? It could be the players itself or the outsiders e. g. the citizen who does not play the game. The dynamic share market could make the economy become gloomy and undesirable consequences will be occurs. Most of the companies involved in the earnings game where the companies have desire or have took actions to meet the analysts’ earnings per share predictions. The common players of this game include the companies themselves, analysts, investors, and accounting firms.There are many issues had been arise in the earnings game. ISSUES AND ANALYSIS 1. 0 MANAGEMENT In order to meet the analysts’ expectation on the earnings per share, companies will use some tactics to distort their current earnings even those tactics may against the law or regulations. The tactics included: a) Channel Stuffing Channel Stuffing is a tactic where the companies borrow from future sales to increase current results by selling goods to customers who aren’t ready to buy yet. In order to attract buyers, the companies are willing to take the cost of storing the goods.Sunbeam, consumer appliance maker is a company who use channel stuffing to boost its earnings in winter by selling millions of dollars’ worth of backya rd grills to customers. The customers not really need the goods at that season and they are allowed to defer payment until the spring. b) Premature Revenue Recognition Premature revenue recognition means the companies recording a highly contingent transaction as a firm sale. For example, MicroStrategy, a web software developer recorded the expected revenue from software upgrades other than actual sales.This is different from accrual revenue that allowed in accounting standard which the sales have been confirmed but the revenue has not been received yet. The software upgrades by customers are just an expectation of MicroStrategy. c) Unusual Structure For example, Boston Chicken has an unusual structure by which their hundreds of stores were owned by large regional franchisees called â€Å"financed area developers† or FAD. Boston Chicken lent money to FAD to start the business or open stores. After that, FAD recovered the funds in the form of fees, royalties and interest. There fore, Boston Chicken earns more profits as the stores opened more.However, the funds that they got back from FAD were not their real revenue. 1. 1 Advantages The advantages of doing these tactics are due to several factors. Firstly, they wanted to show a good result to the public especially those investors who are potential to invest in their companies. Therefore, they will either collaborate with accounting firms to show a good audit report, increase their sales by using future sales to replace current sales, communicate with analyst and so on. Regardless of ethical or unethical, what they want is to increase their earning per share (EPS) in order to attract investors.As a result, it can be concluded that channel stuffing, premature revenue recognition and unusual structure have the similar effects to achieve their ultimate goal. 1. 2 Disadvantages For the disadvantages, each approach has different side effects if the method does not work. For channel stuffing, the future sales mig ht be threatened if they cannot find replacement for it. They need to cover for the loan as soon as possible for everything they used this channel stuffing method. If they are failing to cover the loan, probably the person in charged might need to responsible for this matter thoroughly.In the case, CEO of Sunbeam, â€Å"Chainsaw Dunlap†, lost his job and reputation due to channel stuffing. While, for premature revenue recognition, the action actually does not follow the accounting standard because the revenue is recognized before the transaction have been made or before it happens. For example, in the case, MicroStrategy has recorded their future revenue that they expected to collect from software upgrades. This action can cause the company to overstate their sales and it will affect the trueness and fairness of financial statement of the company.Lastly, in order to enhance current earnings at the expenses of future earnings, the unusual structure system has been applied. For example, in the case, Boston Chicken actually acts like a financial institution that give loans for both its franchisees and area developers in order to open new stores. Boston Chicken only creates the impression that their operation is successful and profitable by opened many stores but in reality, the stores was never made any profit. The profits that they gain were not coming from selling chicken but coming from selling franchises.Boston Chicken only wants to boost their Boston Market â€Å"concept† just to increase their earnings per share (EPS). At the end, the system collapsed and the company filed for bankruptcy protection because the company would not able to complete its restructuring plan due to company debt. 2. 0 STAKEHOLDERS There are two main stakeholders that involved in this case which are investors and analysts. All the creative activities that had been done by the management are to meet the expectation of the analysts and at the same time the investors. 2. 1 InvestorsThere is an issue that the investors only depend on earning per share (EPS) as an indicator in making their investment decisions. All of them, no matter those who have the knowledge that EPS show almost nothing about the business’s health or those who know nothing, still follow the trend of relying on only EPS in making their investment decisions even though some of them may know it is unreasonable to do so. They will abandon those shares that could not achieve the quarterly expectation without referring other information. For them, EPS is the easy indicator to know whether the company is performing well or not.However, EPS are not accurate and adequate indicator to show the performance of company because EPS can easily to be manipulated in the market to attract investors to look at the outstanding share of a company’s stock. The higher EPS, the more investors can be attracted. Although investors know that the investment is a very risky, they do not have inte ntions to look other than EPS. This situation can cause some of the investors gain more profit or vice versa. 2. 2 Analysts Analysts as the intermediaries only focus on the earnings estimates.Furnishing correct earnings estimates is what analysts are paid to do. The accuracy of their forecasts would help analysts maximize compensation; gain reputation and ranking on various analysts and at the same time manage their workload. Therefore, they are more willing to focus on earning rather than analyze the other information of the company. 3. 0 ETHICAL ISSUES Most of the organization has been collapsed because of ethical issue practiced in the organization. Same goes to the company, if this ethical issue never had been settled, they will face the same situation like other company faced it before. . 1 Collaboration of company management and analyst Even though there is a regulation for fair disclosure, company management still finds a loophole to collaborate with analysts in influencing a nd manipulating their expectation or forecast value on share. Although it is not against the law, it is unethical for them to control and influence the stock market by collaborating under the table. It is unfair to the investors who seem to be the puppets controlled and influenced by others. 3. 2 Auditors Auditors stretch the regulation to keep the good relationships with the client.Although the auditors know every creative actions and creative accounting of the companies, they still pretend do not know anything in order to retain their clients which contribute to their revenue. It is unethical for them to do so, although it may be legal for companies to do so, however, as auditors, they have the responsible to disclose any actions which may shaken the daily operation and going concern of the companies. RECOMMENDATION 4. 0 ROLE OF ANALYSTS Analysts should be independence and make the risk analysis without influences by the companies’ management team.By providing accurate and sufficient information, investors are able to make their judgments based on their knowledge. An independence body should be established to govern the analysts in order to monitor the analysts and ready to take discipline action once misconduct happened. 5. 0 ROLE OF COMPANIES 5. 1 To include annual plan in quarter earnings report Since quarter earnings report is used as a reference to identify whether the company is doing well or not, companies should enclosed annual plan in the quarter earnings report.This can provide a clearer view to the investors about the company’s plan in one year time. Investors also can understand deeply on how the company is doing besides put all their attentions on the earning per share (EPS) only. 5. 2 To implement the shareholders forum Company should give a platform the shareholders to voice out their opinion. Shareholders would able to monitor the management and give opinion to the management actions. 6. 0 ROLE OF AUDITORS An auditor should foll ow the code of conduct. As an independence body, an auditor should give true and fair view of the financial statements. . 0 ROLE OF INVESTORS The investor should adequate them self with investment knowledge, where do not too depends on the EPS as an indicators. As an intelligent investor, they should prepare them self before they enter the game. For example, attend some investment course or self-learning through internet. The investor has to know how to analyze the financial statement which also indicates the prospective to the company. For example, the training, introducing a new product or investment in R&D will increase the company future value.Means while, there will be a high probability of company default if there are high bad debts or contingency assets. CONCLUSION In a nutshell, as we know and also mentioned in the case, the only solution to stop this game is for all the companies willing to abandon it. Therefore, the recommendations we suggested involving all parties in thi s game to change their mindset and have a brand new start in the corporate world. Everyone plays their own parts ethically to make this world have a brighter future. With the cooperation of all parties, the â€Å"Earnings Game† will be game over as soon as possible.

The House on Mango Street †Literature Essay

The House on Mango Street – Literature Essay Free Online Research Papers The House on Mango Street Literature Essay Norman Vincent Pearle, An American Protestant Clergyman and Writer, states, â€Å"One of the greatest moments in anybodys developing experience is when he no longer tries to hide from himself but determines to get acquainted with himself as he really is†. Esperanza Cordero lives in Mango Street a barren and ravaged vicinity, where she discovers the hard veracity of existence, the social economical class and gender. Esperanza is faced with numerous obstacles’, such as her apparition of racial antagonism, and the mysteries of her emotional thoughts and sexuality. Living in Mango Street changes the perception of Esperanza from a credulous child into a blossomed and mature young woman. Esperanza is mainly influenced by her; neighborhood, socioeconomic status, and family. Esperanza’s neighborhood is fundamentally the main aspect of her identity. In the novel, House on Mango Street, Sandra Cisneros, claims, â€Å"The Laundromat downstairs has been boarded up because it had been robbed two days before† (Cisneros 4-5). Even though the Laundromat had been robbed, Esperanza is not bothered by it, knowing that her neighborhood is ghastly, she is used to it. The robbing of the Laundromat is a significant event, which idealizes the type of neighborhood Esperanza resides in. In the chapter, â€Å"Those Who Don’t†, Esperanza describes her neighbor as, â€Å"All brown all around† (Cisneros 28). What Esperanza means by â€Å"All brown all around†, is that their all similar inhabitants who live in her neighborhood, which explains Esperanza’s identity. The race of Esperanza’s neighborhood is a significant detail in Esperanza’s neighborhood because it identifies what people assume of Mango Street. Another effect on Esperanza’s Identity is her socioeconomic status. Sandra Cisneros, Author of, The House on Mango Street, states, â€Å"Before we lived in Mango Street we lived in Keller† (Cisneros 3). Esperanza’s moving from place to place, describes the socioeconomic status, though Esperanza does not like moving a lot, it is due to the families financial status. Esperanza is affected by moving from one place to another, because getting used to a new area is not a fast experience. Esperanza’s socioeconomic status is a negative influence because the house on Mango Street was not the house, Esperanza’s father described. In the chapter, â€Å"The House on Mango Street†, Esperanza states how the nun pointed at her house and said, â€Å"You live there?† (Cisneros 4-5). Esperanza was hurt when she realized that the nun was surprised at the state she lives in, due to her socioeconomic status. This impacted Esperanza’s Self-esteem and knew that living wasn’t Mango Street was not temporary. The Final element of identity that describes Esperanza is her family. Sandra Cisneros, the author of House on Mango Street, exclaims, â€Å"Until then I am a red balloon, a balloon tied to an anchor† (Cisneros 9). What Esperanza means is that her little sister is getting in the way of her finding friends, since she has to take Nenny everywhere she goes. Elaborating on the balloon tied on to the anchor, Esperanza could mean that the string is the symbol of their family. Esperanza is affected by her family in the chapter â€Å"House on Mango Street†, when all family member have to live in one bedroom. This say a lot thing about Esperanza’s as family member, because taking care of Nenny isn’t enough, she has to share a room with all her family member, which shows a lot of persistence and determination. Esperanza loved her family and always wonders how she belonged in a family like her, but she knew there was a reason why she was there. In conclusion, Esperanza’s attitude changed as the novel went on she experienced many difficulties, but she managed to overcome these obstacles and still thrive. Esperanza’s identity is influenced mainly by her; neighborhood, socioeconomic status and family. Living in Mango Street was a challenge for Esperanza at first, but coming towards events like being raped at the carnal to being kissed by an old man on his birthday all changed her perspective and gave her a new clear vision of her surrounding, At the end of the novel Esperanza wasn’t a credulous or naà ¯ve anymore, she was educated and ready to leave Mango Street, a Street she will always remember. As the great Pablo Picasso said, â€Å"Inspiration does exist, it must find you working† Work Cited Cisneros, Sandra. The House on Mango Street. New York: Vintage Book, 1984. 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Ottoman Empire Society and Structure

Ottoman Empire Society and Structure The Ottoman Empire was organized into a very complicated social structure  because it was a large, multi-ethnic and multi-religious empire. Ottoman society was divided between Muslims and non-Muslims, with Muslims theoretically having a higher standing than Christians or Jews. During the early years of Ottoman rule, a Sunni Turkish minority ruled over a Christian majority, as well as a sizable Jewish minority. Key Christian ethnic groups included the Greeks, Armenians, and Assyrians, as well as Coptic Egyptians. As people of the Book, other monotheists were treated with respect. Under the millet system, the people of each faith were ruled and judged under their own laws: for Muslims, canon law for Christians, and halakha for Jewish citizens. Although non-Muslims sometimes paid higher taxes, and Christians were subject to the  blood tax, a tax paid in male children, there was not a lot of day-to-day differentiation between people of different faiths. In theory, non-Muslims were barred from holding high office, but enforcement of that regulation was lax during much of the Ottoman period. During the later years, non-Muslims became the minority due to secession and out-migration, but they were still treated quite equitably. By the time the Ottoman Empire collapsed after World War I, its population was 81% Muslim. Government Versus Non-Government Workers Another important social distinction was that between people who worked for the government versus people who did not. Again, theoretically, only Muslims could be part of the sultans government, although they could be converts from Christianity or Judaism. It did not matter if a person was born free or was a slave; either could rise to a position of power. People associated with the Ottoman court or divan were considered higher status than those who were not. They included members of the sultans household, army and navy officers and enlisted men, central and regional bureaucrats, scribes, teachers, judges, and lawyers, as well as members of the other professions. This entire bureaucratic machinery made up only about 10% of the population, and was overwhelmingly Turkish, although some minority groups were represented in the bureaucracy and the military through the devshirme system. Members of the governing class ranged from the sultan and his grand vizier, through regional governors and officers of the Janissary corps, down to nisanci or court calligrapher.  The government became known collectively as the Sublime Porte, after the gate to the administrative building complex. The remaining 90% of the population were the tax-payers who supported the elaborate Ottoman bureaucracy. They included skilled and unskilled laborers, such as farmers, tailors, merchants, carpet-makers, mechanics, etc. The vast majority of the sultans Christian and Jewish subjects fell into this category. According to Muslim tradition, the government should welcome the conversion of any subject who was willing to become Muslim. However, since Muslims paid lower taxes than members of other religions, ironically it was in the Ottoman divans interests to have the largest possible number of non-Muslim subjects. A mass conversion would have spelled economic disaster for the Ottoman Empire. In Summary Essentially, then, the Ottoman Empire had a small but elaborate government bureaucracy, made up almost entirely of Muslims, most of them of Turkish origin. This divan was supported by a large cohort of mixed religion and ethnicity, mostly farmers, who paid taxes to the central government. Source Sugar, Peter. Ottoman Social and State Structure. Southeastern Europe Under Ottoman Rule, 1354 - 1804. University of Washington Press, 1977.

Case Study Analysis Research Paper Example | Topics and Well Written Essays - 500 words

Case Study Analysis - Research Paper Example Even sites that were contaminated got their attention. They refused to give up. The Americans made few mistakes. The Mexicans made many mistakes. At times it seemed as though they were trying to obstruct justice. They contaminated scenes and slowed down the process. They refused to cooperate in the interests of getting to the bottom of the case. Indeed, they did little investigating on their own. Most of the time they followed the Americans around trying to prevent them from finding new evidence. There was a serious air of complicity in their actions. The Americans had a hard time because they werent in their own country and had to obey the Mexican law enforcement agents. That made their situation especially difficult. Under normal circumstances, the rule of law would have applied, and it would have been much easier to do their investigation in a timely and methodical fashion. In the United States those who obstruct the investigation of law enforcement agents face a criminal complaint. Unfortunately this case occurred before many modern methods of investigation were available. DNA profiling would have been useful. The best method of collecting a sample is through a â€Å"buccal swab.† Sometimes this requires a court order and police can’t get it. In these cases, other methods can be used including taking samples of blood, saliva, semen, or other fluid or tissue from personal items (for example, toothbrush, razor, etc) or stored samples. Sometimes, samples taken from blood relatives may be used to catch bad guys. So far these methods have proven to be very successful. These processes could have been done on the bodies and the residence and the