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Thursday, February 28, 2019

Language of Robinson Crusoe Essay

Daniel Dafoes popular saucy, in the beginning backingd The Life and Strange Surprizing Adventures of Robinson Crusoe, of York, diddly-shit Who lived Eight and Twenty Years, whole alone in an uninhabited Island on the Coast of America, near the sassing of the Great River of Oroonoque Having been cast on brink by Shipwreck, wherein totally(prenominal) the workforce perished but him self. With an Account how he was at last as peculiarly deliverd by Pyrates (iii), like most classics underwent many editions with the years. However nothing but the first edition, which is the basis of this es affirm, can create us the look and feel of the time as intended to be shown by the author. earlyish Modern faceAccording to Volume 14 of The Cambridge History of slope and American Literature in 18 Volumes, Early Modern English period marked the expansion of the enforce of the English language outside England. But since English was spread at mixed times it has been subjected to different influences and supernumerary variations ca workoutd by attempts at etymological spell out (Ward et al ch 15 sec 3 par 1). These were evident in the novel in two aspects of language grammar and vocabulary (Ward et al ch 15 sec 1 par 1-2).Among the inflectional changes during the early modern English was the dropping of the weak vowel in verbs ending in ed (Ward et al. ch 15 sec 4 par. 7). Examples of these manifested not sole(prenominal) in the title (the word deliverd) but within the text itself such(prenominal) as calld, filld, encreasd, and fatigud. Spelling also appeared to be phonetically forged (Ward et al. ch 15 sec 3 par. 1) with wrangle like perswasions, lyon, lye, and prophetick. Compounding of words were also used in the novel by morals of free-school, hand-maids, ground-tackle and fellow-slave. However, the change in the verbs as well as the defects in spelling was not use to the entire novel which take aways us consider the reasons for such use.Towards a duty in StyleDaniel Defoe, in his book An Essay upon Projects, emphasized that it was the function of the society to polish and refine the English tongue and to purge it from all the irregular additions that ignorance and affectation have introduced as befitted the noblest and most comprehensive of all the vulgar languages in the world (8). The spread of the English language was depict in the novel when Robinson Crusoe teaches his servant Friday the English language. We whitethorn notice from an draw out of their discourse below that although essentially Crusoe and Friday came to communicate effectively with each other, Fridays English differs much from Crusoes parallel to their difference in billet and origin Friday, My Nation tap out much, for all that.Master, How beat if your Nation beat them, how come you to be taken? Friday, They more many than my Nation in the Place where me was they take one, two, three, and me my Nation over beat them in the yon Place, where me no was there my Nation take one, two, great Thousand. Master, But wherefore did not your Side recover you from the Hands of your Enemies then? Friday, They run one, two, three, and me, and make go in the boat my Nation have no Canoe that time. (Defoe, Robinson Crusoe 254) Much is the same circumstance that brought about the variations and additions to the English language in which Defoe is clamoring for purity (An Essay upon Projects 8).Shoar and Shore. Aside from the defective spelling mentioned primarily is the variation in the spelling (Ward et al. ch 15 sec 3 par. 1). An example if this is the word shore, spelled shore and shoar, in different context of the novel. It may be noted that shoar was only used in the constituent of Robinson Crusoes mishaps. That is to say, from the part of his captivity at Sallee until before his wreck on the island. These mishaps, Crusoe later reflected on, were results of his ignorance in the Providence of God and malcontent thus the use of the spelling shoar. magic spell his solitary life in the island described the learning process he underwent to survive and finally live harmoniously with his surroundings hence the re-create use of the spelling shore. In this regard, one may interpret that the use of the word was intentional to show the need and difficulty in creating a standard for the English language.viz. and (viz.). The use of foreign language in novels is sooner common throughout the ages. As such, we came to attention on the use of the Latin word viz. Oxford English Dictionary defines viz. as the abbreviation of videlicet which generally means namely or that is to say (1033). Although Defoe used viz. without parenthesis and viz. in parenthesis found on the same definition, its participation in the statement are quite different. The viz. without parenthesis was used in identifying and qualifying statements such as the All the rest of that Day I spent in afflicting my self at the dismal Circumstances I was brought to, viz. I ha d neither Food, House, Clothes, Weapon, or Place to fly to (Robinson Crusoe 82). On the other hand, viz. in parenthesis, which appeared in lines like This was what I wishd for so I took them up, and servd them as we serve notorious Thieves in England, (viz.) Hangd them in Chains for a Terror to others (Robinson Crusoe 138), was used as such in order to explain earlier statement. The use of parenthesis to compare the use of the same word in the novel further reflects Defoes quest for refinement of the English language as mentioned previously.ConclusionIndeed, disregardless of the plot of the story which categorized it to fiction, the culture and language of the time is unmistakable. Robinson Crusoe, in its original version, allows us the indulgence to peek and appreciate not only the early modern English language but the period as well. The flexibility of the language then reflected the society of that time as it has eer been for any period or era. At the same time, the novel prov ided additional venue for the author to disseminate his ideas and further his individual attempt towards the mutation to the modern English language and insertions to the importance of learning across the spectrum of the society. such(prenominal) power language has to influence its readers, whether consciously or unconsciously. And the duality that the novel showed made it a favorite among children and adults alike. Fulfilling its objectives to entertain and propagate (however subtle it may be).Works CitedDefoe, Daniel. An Essay Upon Projects. New York Adamant Media Corporation, 2005. Print. . The Life and Strange Surprizing Adventures of Robinson Crusoe, of York, Mariner Who lived Eight and Twenty Years, all alone in anuninhabited Island on the Coast of America, near the Mouth of the Great River of Oroonoque Having been cast on Shore by Shipwreck, wherein all the Men perished but himself. With an Account how he was at last as strangely deliverd by Pyrates. capital of the United Ki ngdom printed for W. Taylor, 1719. Print. Oxford English Dictionary. New York Oxford University Press, 2005. Print. Ward, Aldolphus William, Sir, et al. The Cambridge History of English and American Literature. New York G.P. Putnams Sons, 1907-21 New York Bartleby.com, 2000 (Web) April 1, 2009.

Raising Children

sagaciousness Raising Successful Children Lizzy Stewart By MADELINE LEVINE * PHRASES like tiger mom and meat cleaver p bent afford made their way into all(prenominal)day language. further does overp arenting hurt, or help? Related * Sunday Book Review Teach Your Children strong by Madeline Levine (July 29, 2012) Related in Opinion * Room for Debate are Olympic Parents Supportive or Overbearing? (August 2, 2012) While upgrades who are intelligibly and embarrassingly inappropriate devolve in for ridicule, many a(prenominal) of us induce ourselves drawn to the idea that with dear a bit to a great extent agnate elbow grease, we might turn out minorren with great talents and assured futures.Is on that point really anything wrong with a kind of overparenting lite? Parental booking has a long and rich history of being studied. Decades of studies, many of them by Diana Baumrind, a clinical and developmental psychologist at the University of California, Berkeley, have found that the optimal parent is one who is involved and responsive, who sets high expectations only if respects her small frys autonomy.These authoritative parents appear to hit the sweet spot of maternal involvement and generally raise baberen who do better academi shrieky, mentally and socially than baberen whose parents are either permissive and less involved, or controlling and more involved. Why is this particular parenting style so successful, and what does it tell us somewhat overparenting? For one thing, authoritative parents actually help cultivate motivation in their children.Carol Dweck, a social and developmental psychologist at Stanford University, has done research that indicates wherefore authoritative parents raise more motivated, and thus more successful, children. In a typical experiment, Dr. Dweck takes unseasoned children into a room and asks them to solve a naive puzzle. Most do so with little difficulty. But then Dr. Dweck tells some, but non all, of th e kids how very bright and capable they are. As it turns out, the children who are non told theyre smart are more motivated to tackle increasingly difficult puzzles.They as well as exhibit higher levels of confidence and show greater overall progress in puzzle-solving. This may call inm counterintuitive, but valuate childrens talents and abilities seems to rattle their confidence. Tackling more difficult puzzles carries the risk of losing ones experimental condition as smart and deprives kids of the thrill of choosing to work simply for its ingest sake, regardless of outcomes. Dr. Dwecks work aligns nicely with that of Dr. Baumrind, who also found that clean supporting a childs autonomy and limiting stoppage results in better academic and emotional outcomes.Their research confirms what Ive seen in more than 25 years of clinical work, treating children in Marin County, an affluent suburb of San Francisco. The happiest, near successful children have parents who do non do fo r them what they are capable of doing, or almost capable of doing and their parents do not do things for them that satisfy their own needs preferably than the needs of the child. The central caper of growing up is to develop a sense of self that is autonomous, confident(p) and generally in accord with reality. If you treat your walking toddler as if she sackt walk, you diminish her confidence and distort reality.Ditto nightly reviews of homework, repetitious phone calls to just check if youre O. K. and editing (read writing) your childs college application essay. Once your child is capable of doing something, congratulate yourself on a job well done and move on. Continued, unnecessary intervention makes your child feel bad close to himself (if hes young) or incensed at you (if hes a teenager). But isnt it a parents job to help with those things that are just beyond your childs reach? Why is it overparenting to do for your child what he or she is almost capable of? Think back to when your toddler erudite to walk.She would take a weaving step or two, collapse and nowadays look to you for your reaction. You were in thrall to those early attempts and would do everything possible to encourage her to get up again. You certainly didnt chastise her for failing or utter dire predictions about flipping burgers for the rest of her life if she fell again. You were present, marvelous and available to guide if necessary. But you didnt pick her up every time. You knew she had to get it wrong many times before she could get it right. hanging back and allowing children to make mistakes is one of the greatest challenges of parenting.Its easier when theyre young tolerating a stumbling toddler is far different from allowing a preteenager to get wind her friends at the mall. The potential mistakes carry greater risks, and part of being a parent is minimizing risk for our children. What kinds of risks should we tolerate? If theres a vulture loose in the neighborhood , your daughter doesnt get to go to the mall. But under normal circumstances an 11-year-old girl is quite capable of winning care of herself for a few hours in the company of her friends. She may depart a package, overpay for an item or forget that she was supposed to call home at noon.Mastery of the world is an expanding geography for our kids, for toddlers, its the backyard for preteens, the neighborhood, for teens the wider world. But it is in the small daily risks the taller slide, the bike ride around the block, the invitation extended to a new classmate that growth takes place. In this gray area of just beyond the comfortable is where resilience is born. So if children are able to make up with mistakes and even failing, why does it drive us crazy? So many parents have said to me, I cant stand to see my child unhappy. If you cant stand to see your child unhappy, you are in the wrong business.The small challenges that start in infancy (the firstborn whimper that doesnt br ing you running) present the opportunity for successful failures, that is, failures your child can live with and grow from. To rush in too quickly, to sort them, to deprive them of those challenges is to deprive them of the tools they will need to handle the inevitable, difficult, challenging and sometimes devastating demands of life. While doing things for your child unnecessarily or prematurely can reduce motivation and increase dependency, it is the inability to maintain parental boundaries that most damages child development.When we do things for our children out of our own needs rather than theirs, it forces them to circumvent the most critical task of childhood to develop a robust sense of self. There is an important distinction between pricy and bad parental involvement. For example, a young child doesnt neediness to sit and do his math homework. Good parents insist on compliance, not because they need their child to be a perfect student but because the child needs to learn the fundamentals of math and develop a good work ethic.Compare this with the parent who spends weeks helping his or her child reside out college applications with the clear expectation that if they both work hard enough, a gotta get into school is a certainty. (While most of my parent patients have have from college, it is always a telltale sign of overparenting when they talk about how were applying to Columbia. ) In both situations parents are using control, in the first suit of clothes behavioral (sit down, do your math) and in the second psychological (were applying. ) It is psychological control that carries with it a textbooks outlay of damage to a childs developing identity.If pushing, direction, motivation and reward always come from the outside, the child never has the opportunity to craft an inside. Having tutors prep your anxious 3-year-old for a preschool interview because all your friends children are going to this particular school or pushing your exhausted child to take one more advanced-placement of course because it will ensure her spot as class valedictorian is not involved parenting but toxic overparenting aimed at meeting the parents need for status or affirmation and not the childs needs.So how do parents pose the courage to discard the malpractice of overparenting? Its hard to swim upstream, to resist chum pressure. But we must remember that children thrive best in an surround that is reliable, available, consistent and noninterfering. A loving parent is warm, willing to set limits and disinclined to breach a childs psychological boundaries by invoking ruth or guilt. Parents must acknowledge their own anguish. Your job is to know your child well enough to make a good call about whether he can manage a particular situation.Will you stay up worrying? Probably, but the childs job is to grow, yours is to control your anxiety so it doesnt get in the way of his reasonable moves toward autonomy. Parents also have to be clear about the ir own values. Children watch us closely. If you want your children to be able to stand up for their values, you have to do the same. If you believe that a summer spent reading, taking creek walks and contend is better than a specialized camp, then stick to your guns.Parents also have to make sure their own lives are fulfilling. There is no parent more vulnerable to the excesses of overparenting than an unhappy parent. One of the most important things we do for our children is to present them with a version of adult life that is appealing and worth striving for. Madeline Levine is a clinician, consultant and the author, most recently, of Teach Your Children Well Parenting for original Success.

Wednesday, February 27, 2019

Fedex and UPS Essay

1. Accounting TreatmentsCapital engross -LesseeInitially, the lessee recognizes the addition downstairs his property, plant and equipment. The measuring that should be debited is the Lower of assets pleasure ground economic nurture and dumbfound pass judgment of tokenish remove payments. The present judge is determined by disregarding minimum train payments using absorb grade implicit in the select. Also, initial say cost that the lessee incurs in relation to the lock is added to the cost of recognized asset. On the identification side of the meekness should be let liabilities, which is in fact, some kind of a loan. The look at liabilities should be give out into cur teardrop and noncur withdraw liabilities as some payments atomic number 18 made within 12 months while other(a)s atomic number 18 made subsequently 12 month of the reporting date. Subsequently, there ar two things we must take c atomic number 18 of. First, we must depreciate the lease asset all over the economic life, non over the lease term beca habit that doesnt ineluctably learn to be the same. The initiation is to debit depreciation outgo in advance or loss and credit the accumulated depreciation explanation. Secondly, we need to allocate the lease financial obligation or minimum lease payments paying to the lessor into two parts reduction of lease liability and pay counsel or interest. IAS 17 requires the finance charge to be allocated so as to produce a constant hebdomadal rove of interest (interest tramp implicit in the lease) on the remaining dimension mainsheet liability. (Refer to vermiform process A for journal entries Capital lease-LessorThe lessor is a finance provider, and therefore renders lease receivables as the debit side of the entry. The lease receivable is the net investment funds in the lease, which is the total of minimum lease payments and unguaranteed residual re hold dear. check of these two figures is gross investment in the lease and we need to discount it to present value using discount rate implicit in the lease and all this must be equal to medium value of the asset plus initial direct cost. The credit side to this entry is simply cash given out by the lessor. Subsequently, we have to split minimum lease payments received from the lessee between reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant breaker pointic rate of return on the lessors netinvestment in the lease.) (Refer to adjunct A for journal entries) direct Lease-LesseeIn an in ope proportionalityn(p) lease, the lessee does non recognize any asset. The lease payments are recognized as rent expense in profit or loss on a straight-line keister. The journal entries would take on a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal entries) Operating -lessorLease payments received from the lessee are reco gnized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his financial statement and depreciates it in line with its fixed asset accountancy policy. (Refer to appendix A for journal entries) Advantages of Operating LeaseIn an run(a) lease, the lessee is considered to be renting the equipment and thus the lease payment is recorded as renting expense. No assets or liabilities are recorded on the labyrinthine sense sheet (Off-balance sheet financing). This is beneficial for companies because it lead result in a deject asset base, therefore creating a higher ROA. Operating lease will likewise display more desirable solvency proportions such as overturn debt to impartiality. This finish off balance sheet method of recording will also produce better debt covenant ratios for the company to show its debt lenders. Moreover, some companies sort management bonuses to certain ratios such as return on capital, which would be more optimal looking if recorded under operational lease. another(prenominal) major benefit of direct leases is the potential tax benefits. An operating lease may al outset the company to take quantify off payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the interest, as well as the cost of the depreciation.2. Under current financial Accounting Standards Board regulations, what vocation arrangements might FedEx have made in order to account for leases as operating leases rather than capital leases? An operating lease is usually coined as anything that is not classified advertisement as a finance lease.Factors that an operating lease may include are 1. If a lease does not really transfer all the risks and rewards, associated with ownership of an asset the lease 2. If the ownership of the asset is more likely to go game to lessor at the end of the term 3. The lessee does not have the excerpt to grease ones palm s the asset at a cost significantly below the fair value of the asset ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly say how much is a major circumstances however ASPE states that 75% and above is a major portion. 5. If there is curt or no risk to the lessee all major risks are borne by the lessor. An example would be cancellation costs. 6. The leased asset is of common nature not specialized and can only be used by the lessee. 7. The present value of the total amount of minimum lease payments do not equal or is close to the fair value of the asset leased. other(a) Additional Criteria can be8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a secondary period at a below the market price Arrangements FedEx would have to get out to disclose the operating lease would include disclosures about the outstan ding payments left for non-cancellable operating leases for the time periods within one yearwithin two to five eldafter more than five yearsthe total future minimum sublease income for non-cancellable subleases the lease and sublease payments treasure in income for the period the dependant on(p) rent recognised as an expensethe general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. whatsoever enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divided on a straight line basis to offset therental expense.4. Lease Capitalization on Financial versatile and RatiosUnrecord ed Lease Liability and Debt-to-Equity Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than gain them. It can be concluded that the impact of lease capitalization on the financial statements is far greater for FedEx than UPS, however both companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital structure of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not allow FedEx t o have got a debt-equity ratio below 1, which would change shareholders raft on the financial flexibility of the firm.If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be unfavourable to capitalize leases. founder on Asset The Return on Assets (ROA) is another key ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in efficiency and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest reportage ratio informs stakeholders of a companys ability to pay stomach their interest. There is a significant drop of 17.26 in FedExs interest-coverage ratio and a drop of 9.2 in UPSs interest coverage ratio. This essence that a certain amount of profit is attributed to the fact that leases are no t capitalized.In conclusion, it is clear from the variables and the ratios analyzed why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense,is enured as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft A Contract-Based surfaceDevelopment of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entitys exposure to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility an d the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A occur criticism of this approach is that lessees are not required to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our ruling capitalizing leases provides stakeholders of a less aggressive view of a companys financial statements. The contract based approach ensures that companies recognise the right to use an asset along with the contractual liability on its balance sheet. acquaintance and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease.With this new approach, a lessee would recognize assets and liabilities for leases with a maximal possible term of more than 12 months. Under this contract-based approach, the asset is interpreted on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessees right to use the underlying asset for the lease term. The right-of-use asset would include the initial measurement of the lease liability, any lease payments made at or before commencement date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into sign A and slip B leases. subject A Lease acknowledgement Leased assets otherthan property (such as equipment and vehicles) would be classified as a attri bute A lease. However, if the following two conditions are met, the lease would be classified as a Type B if the lease term is an peanut portion of the assets economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability.The lease liability would be thrifty at the present value of the lease payments, measured at the rate charged by the lessor. If that rate cannot be immediately determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be tally to the initial measureme nts of Type A assets. However, subsequent measurements would recognize a bingle lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combined figure would be calculated on a straight-line basis. Effect on Existing Operating Lease Existing operating leases must be appropriately treated based on the accounting standards for leases.Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is measured as a proportion of the lease liability. The proportion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrued lease payments. On th e other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.

Alcohol Impact on the Fetal Development

Alcohol Impact on the foetal Development every(prenominal) division, in the United States of America, between 1000 to 6000 children are born with Fetal Alcohol Syndrome (FAS), that is considered a huge number. (Drinking inebriantic pledge during pregnancy, 2008). Pregnancy is a very crucial time for the fetus. Women need to take care of the fetus by resting, eating a balanced and diet nutritious and performing some physical exercise. In the world, there are more things that bottom of the inning impact the fetus that women are non aware of and buzz offs should be cautious.Alcohol is star of them, expectant mothers should not drink alcohol during pregnancy. The purpose of this research is to excuse and discuss the deleterious effects of alcohol on the fetal growth during pregnancy. When, Where, How They Discover that Alcohol Has Effect on the Fetus In 1968, a man from France recognized that drinking alcohol during pregnancy whitethorn endeavour Fetal Alcohol Syndrome (F AS), name was Lemoin. In 1973 in the United States of America, crowd and Smith continued the research about Fetal Alcohol Syndrome FAS.They mentioned that (FAS) relate the fetus growth and cause bad result to the fetus originally and after being born (Caleekal, 1989). The scientist discovered Fetal Alcohol Syndrome in some children whose mother drank alcohol during pregnancy before 30 years. At that time, they created FAS about alcohols effects on the fetus. (NIAAA, 2000). Fortunately, these days with advances in medicine, scientists discover many things having an effect on the fetal development. Many women feel that drinking alcohol during pregnancy is not a big deal.But, depending on some research, it is not only a big deal but a sound problem that will affect the fetus and will cause FAS to be in fetus. Diseases and Disorders of Drinking Alcohol During Pregnancy The Fetuss food come from what the mother consumed either bad or good. Women should not drink any types of alcohol during pregnancy or when they are planning to become pregnant because the women major poweriness be pregnant and they do not recognize that for a few days. This situation is happening in the United States of America every year to many women. Approximately 50% of pregnancies are unplanned.Drinking alcohol during pregnancy might cause FAS. Women can protect their children from Fetal Alcohol Spectrum Disorders (FASDs) completely by stopping alcohol use during pregnancy (Centers for Disease Control and saloon CDC, 2010). FAS causes many serious problems and diseases in the fetus such as psychological retardation, problems on the heart, weak growth of the fetus, awkwardies of thought and problems in the brain. The mothers should never drink alcohol during their pregnancies, at least the three months of first trimester because these are a dangerous and sensitive time for the fetus.However, not all the children whose mothers consume alcohol will develop consume defects. Sometimes, i t affects their behavior and their lives will be difficult for them. Other effects of FAS are Alcohol-Related Birth Defects (ARBDs) and Alcohol-Related Neurodevelopmental Disorders (ARNDs). ARBDs are the physical problems in the fetus such as heart disease, eyes diseases or organs problems. ARNDs are the learning problems and difficulties in the fetus such as difficulties of understanding or short memory. There is no medicine or intervention for Fetal Alcohol Syndrome (Drinking alcohol during pregnancy, 2008).Some researchers discovered that drinking alcohol during pregnancy might cause abortion or premature birth the fetus before the specific time and sometimes kill the fetus. The hazard of causing diseases depends on the amount of drinking (Drinking alcohol during pregnancy, 2008). concord to Henry and Lyn (1984), consuming alcohol during pregnancy may lead to prematurity. They find drinking more than seven drinks a week during pregnancy may cause preterm delivery. Also, alcoh ol abuse during pregnancy is associated with decreased birth system of weights and neurological effects on newborns.

Tuesday, February 26, 2019

Corporations Essay

CHAPTER 19 CORPORATIONS1. THE NATURE AND CLASSIFICATION OF CORPORATIONSA potbelly is a legal entity created and recognized by state police force. It post consist of iodine or two somebodys identified down the stairs a common send for.CORPORATE PERSONNELWhen an individual purchases a sh argon of tune in a throne, that person becomes a sh atomic subprogram 18holder and owner of the batch. pullulateholder and messs ar liable.THE LIMITED LIABILITY OF SHAREHOLDEROne of the key advantages of the somatic skeletal frames is the limited obligation of its owners. embodied sh atomic hail 18holders norm tot all toldyy are not privately liable for the obligations of the green goddess beyond the extent of their investment fundss.CORPORATE TAXATION bodied profits are taxed, and do not receives tax deduction for dividends distri besidesed to stockholders. loot that are not distri exclusivelyed are retained by the mountain. These retained salary if invested properly, will yield higher(prenominal) unified profits in the future.TORTS AND abominable ACTSA sens is liable for the torts committed by its agents or officers inwardly the course and scope of their employment. partnership whitethorn be held liable for savage good turns of its agents and employees, provided the punishment is one that give notice be applied to the conjunction, dope th chthonian mug be fined.CORPORATION SENTENCING GUIDELINESPenalties depend on factors and executives involvement. Corporate constabularybreakers brush off typeface fines smaller amounting or to hundreds of millions of dollars. When a company has taken substantial move to observe, investigate, and punish wrongdoing, much(prenominal) as by establishing and enforcing crime preventionstandards, a court may impose slight serious penalties. Corporate sentencing guidelines guide breadbaskets to train employees on how to comply with relevant laws.CLASSIFICATION OF CORPORATIONS municipal, foreign, and alien hatfuls* Domestic muckle by its home state (the state in which it in unifieds). * conflicting corporation corporation form in one state but doing rail line in an early(a) state. * Alien corporation corporation formed in an early(a) country but doing business on the E.E.U.U.In any(prenominal) instances, the corporation essential(prenominal)iness obtain a enfranchisement of say-so in any state which plans to do business. But the foreign corporation does not bespeak this certificate to sell full(a)s everywhere the internet.Public and snug corporations* Public corporation, is one formed by the goernment to outfit well-nigh political usage, such a U.S. Postal service, AMTRAK. A public corporation is not the same(p) as a in public held corporation. A publicly held corporation is any corporation whose shares are publicly traded in a securities market, such as the New York Stock Exchange or over the counter market. * Private corporation, are created for one-on-one welfa re. about corporations are private although they may serve a public purpose.Nonprofit corporationCorporation formed for purposes other making a profit are called not-for-profit or not-for-profit corporations. Private hospitals, educational institutions, charities, and religious organizations for example, are organized as nonprofit organization.Close corporationsA stringent corporations is one whose shares are held by members of a family or by relatively a few(prenominal) persons. Referred also as closely held, family, or privately held corporations. Usually the members of the small groupconstituting a close corporation are in person know to individually other. A close corporation is a great deal operated like a partnership.*Management of close corporationsTo prevent a bulk shareholder from dominating a close corporation, the corporation may require that more than a simple volume of the coachs approve any action taken by the notice.*Transfer of shares in close corporationsThe transfer of one shareholders shares to someone else rotter cause serious way problems. Control of a close corporation set up also be established through the use of shareholder accord.S corporationsA close corporation that meets the qualifying requirements specify in subchapter S of the inwrought Revenue Code can operate as an S corporation. If a corporation has a S corporation status, it can avoid the imposition of income taxes at the corporate level while retaining legion(predicate) of the advantages of a corporation, particularly limited liability.*Qualification requirement for S corporations1) The corporation moldiness be a domestic corporation.2) The corporation must not be a member of an affiliated group of corporations. 3) The shareholders of the corporation must be individuals, estates, or certain trusts. 4) The corporation must bedevil no more than one hundred shareholders. 5) The corporation must take a crap save one class of stock, although all shareholders do n ot need to restrain the same pick out declines. 6) No shareholder of the corporation may be a nonresident alien.*Benefits of a S corporations1) When a corporation has losses, the S election allows the shareholders to use the losses to offset other taxable income. 2) When the shareholders tax bracket is lower than the tax bracket for continual corporations. The S election causes the corporations entire income to be taxed in the shareholders bracket, whether it is distributed.Professional corporationProfessional corporation such as physician, lawyers, dentists, and accountants can incorporate. There is generally no limitation on liability for acts of malpractice or obligations incurred because of a breach of duty to a thickening of a PC. In many states, professional persons are liable not only for their own negligent acts, but also for the misconduct of persons under their unmediated supervision who render professional services. A shareholder in a professional corporation is ge nerally protected from contractual liability and cannot be held liable for the torts that are committed by other professional at the firm.2. CORPORATE FORMATIONOne of the most common reasons for creating a corporation is the need for additional capital to finance expansion. Incorporation may be the outdo choice for an expanding business organization because a corporation can obtain more capital by issuing shares to stock.promotional ACTIVITIESPersons rarely engage in preliminary promotional activities. It is important for businesspersons to hear that they are personally liable for all preinternalization contracts illuminate investor, accountants, or others on behalf of the future corporation.INCORPORATION PROCEDURESExact procedures for incorporation differ among states, but the prefatory steps are as follows 1) Select a state of incorporation.2) underwrite the corporate name.3) Prepare the articles of incorporation.4) File the articles of incorporation with the secretary of st ate.Selecting the state of incorporationBecause laws differ from state to state. States fees are considered too.Securing the corporate nameThe choice of a corporate name is subject to state approval to ensure against extra or deception. All the states require the corporation name to imply the formulate corporation (Corp.), Incorporated (Inc.), company (Co.), or limited (Ltd.).Preparing the articles of incorporationThe autochthonic document needed to incorporate a business is the articles of incorporation, must include the following information 1) The name of the corporation.2) The number of shares the corporation is trustworthy to issue. 3) The name and address of the corporations initial registered agent. 4) The name and address of each incorporator.*Shares of the corporationThe articles must specify the number of shares of stock the corporation is authoritative to issue. A company might state that the aggregate number of shares that the corporation has the authority to issue is 5k.*Registered office and agentThe corporation must read the location and address where of it registered office within the state.*IncorporatorsEach incorporator must be listed by name and address.*Duration and purposeA corporation has a perpetual existence unless(prenominal) the articles state otherwise. The owners may want to prescribe a maximum duration, however, after which the corporation must formally renew its existence. A corporation can be formed for any lawful purpose.*Internal organizationArticles can describe the corporations internal management structure, although this is usually included in the bylaws adopted after thecorporation is formed. register the articles with the StateOnce the articles of incorporation cave in been prepared and signed by the incorporators, they are sent to the appropriate state official, usually the secretary of State. origin ORGANIZATIONAL MEETING TO ADOPT BYLAWSUsually, the most important function of this confluence is the adoption of by laws. If the articles of incorporation named the initial be on of directors, then the directors, by majority vote, call the meeting to adopt the bylaws and complete the companys organization.DEFECTS IN FORMATION AND CORPORATE STATUSThe procedures for incorporation are very specific. If they are not allowed precisely, others may be able to challenge the existence of the corporation. When the corporation seeks to enforce a contract against a defaulting company that party may be able to avoid liability on the ground of a crack in the incorporation procedure.De Jure and De Facto corporationsIf a corporation has substantially complied with all conditions precedent to incorporation, a corporation is said to bring de jure existence. Because a de jure corporation is one that is properly formed, nevery the state nor third party can attack its existence. Sometimes, there is a defect in complying with statutory mandates, under these circumstances the corporation may have de facto status, me aning that it will be treated as a legal corporation despite the defect in its formation. The following elements are required for de facto status1) There must be a state statute under which the corporation can be incorporated. 2) The parties must have make a good organized religion attempt to comply with the statute. 3) The enterprise must already have undertaken to do business as a corporation.Corporation by EstoppelIf a business holds itself out to others as being a corporation but has made no attempt to incorporate, the firm normally will be stop from denying corporate status lawsuit by a third party. When referee requires, the courts treat an alleged corporation as if it were an actual corporation for the purpose of determining the rights and liabilities in particular circumstances. A corporation by estoppels is therefore determined by the situation. CORPORATE POWERSWhen a corporation is created, the express and implied military groups requirement to achieve its purpose also come into existence. The following order of precedence is used if a conflict arises among the various documents involving a corporation 1) U. S. establishment.2) Constitution of the state of incorporation.3) State statutes.4) Articles of incorporation.5) Bylaws.6) Resolutions of the maturate of directors.To borrow funds, the corporation acts through its board of directors to authorize the loan.ULTRA VIRES DOCTRINEThe term ultra vires way of life beyond the power. Most cases dealing with ultra vires acts have involved contracts made for unauthorized purposes. In some states, when a contract is entirely executor, either party can use a defense of ultra vires to prevent contract enforcement.3. PIERCING CORPORATE VEILOccasionally, the owners use a corporate entity to perpetrate a fraud, circumvent the law, or in some other way accomplish an illegitimate objective. In these situations, the court will issue the corporate structure and pierce the corporate veil. The following are som e of thefactors that frequently cause of the courts to pierce the corporate veil 1) A party is tricked into a dealing.2) The corporation is set up never to make a profit or always to be insolvent. Not enough cash when it formed. 3) Statutory corporate formalities, such a holding required corporation meeting, are not allowed. 4) Personal and corporate interests are mixed together.THE COMINGLING OF in-person AND CORPORATE ASSETSThe potential for corporate assets to be used for personal benefit its especially great in a close corporation, in which the shares are held by a single person or by few individuals. In such a situation, the separate status of the corporate entity and the shareholder must be carefully preserved. Certain practices invite trouble family possess corporation, the comingling of corporate and personal funds, the bereavement to remit taxes, including payroll, and the shareholders continuous personal use of corporate property.LOANS TO THE CORPORATIONCorporation law s usually do not specifically prohibit a shareholder from leading funds to her or his corporation. Any transaction has to be made in a good faith and for fair value.4. DIRECTORS, OFFICERS, AND SHAREHOLDERSROLE OF DIRECTORSThe board of directors is the ultimate authority in every corporation. handlers have responsibility for all policymaking decisions necessary to the management of all corporate affairs. Just as shareholders cannot act individually to bind the corporation, the directors must act as a body in carrying out human action corporate business. The board selects and removes the corporate officers.Election of directorsCan be less than three, directors are elected by a majority vote of theshareholders.*remotion of directorsA director can be removed for cause (failing to perform).*Vacancies on the board of directorsCan occur because of death or resignation or when a new position is created through mitigatement of the articles or bylaws. pay of directorsDirector usually are compensated for time, effort, etc. In many corporations directors are also chief corporate officers and receive compensation in their managerial positions.Board of directors meetingsThe board of directors conducts business by holding formal meetings with save minutes. The date of regular meetings are usually established in the articles or by board resolution.Rights of directorsA corporate director must have rights to function properly in that position.COMMITTEES OF THE BOARD OF DIRECTORS1) Executive committee. The board members often elect an executive committee of directors to handle the interium management decisions between board of directors meetings. 2) Audit committee. Is responsible for the selection, compensation, and oversight of the independent public accountants who audit the corporations pecuniary records. 3) Nominating committee. This one chooses the candidates for the board of directors that management wishes to submit to the shareholders in the next election. 4) Comp ensation committee. Reviews and decides the salaries, bonuses, stock options and other benefits. 5) Litigation committee. Decides whether the corporation should pursue requests by shareholders to accuse a lawsuit against some party that has allegedly harmed the corporation.CORPORATE OFFICERS AND EXECUTIVESOfficers and other executives are hired by the board of directors.DUTIES AND LIABILITIES OF DIRECTORS AND OFFICERSAre deemed to be fiduciaries of the corporation because their relationship with the corporation and its shareholders is one of trust and confidence.Duty of careDirectors and officers must exercise due care in performing their duties, they need to act in a good faith. If directors and officers failed to exercise due care results in harm to the corporation can be held liable for negligence.*Duty to make informed and reasonable decisionsDirectors and officers are judge to be informed on corporate matters and to conduct a reasonable investigations of this situations forr ader making a decision.*Duty to exercise reasonable supervisionDirectors are also expected to exercise a reasonable amount of supervision when they delegate massage to corporate officers and employees.*dissent directorsDirectors are also expected to attend board of directors meetings, and their votes should be entered into the minutes. Unless a dissent is entered in the minutes, the director is presumed to have assented. Dissenting directors are rarely held individually liable to the corporation.*The business judgment regainDirectors and officers are expected to exercise due care and to use their best judgment in guiding corporate management, but they are not insurers of business success. Under the business judgment rule, a corporate director or officer will not be liable to the corporation or to its shareholders mistakes of judgment and bad business decisions.Duty of loyalty defined as faithfulness to ones obligations and duties. Typically involve 1) Competing with the corporatio n.2) Usurping a corporate opportunity3) Having an interest that conflicts with the interest of the corporation. 4) Engaging in insider trading.5) Authorizing a corporate transaction that is detrimental to minority shareholders. 6) Selling halt over the corporation.Conflicts of interestCorporate directors often have many business affiliations, and a director may sit on the board of more than one corporation. Sometimes engage personal interest too.Liability of directors and officersCorporate directors and officers are personally liable for their own torts and crimes. Additionally they may be held personally liable for the torts and crimes committed by corporate personnel under their direct supervision.THE ROLE OF SHAREHOLDERSThe acquisition of a share of stock makes a person an owner of and shareholder in a corporation, shareholders own the corporation but have no right to manage it. Basically the shareholders ownership view is limited to voting to elect or remove members of the boa rd of directors and deciding whether to approve fundamental changes in the corporation. Shareholders are not agents of the corporation, nor do they have legal title to the corporations property, such as its building and equipment, they simply have an equitable (ownership) in the firm.Shareholders powersShareholders must approve fundamental changes affecting the corporations before the changes can be implemented. Shareholder approval normally is required to amend the articles of incorporation or bylaws, to conduct a merger or disrupt the corporation, and to sell all or substantially all of the corporations assets. Shareholders have the power to vote to elect orremove members of the board of directors.Shareholders meetingsAt to the lowest degree annually and proper notice need to be send it.*ProxiesThe law allows stockholders to either vote in person or appoint some other person as their agent to vote their shares at the meetings. The signed designation form authorizing an agent t o vote the shares is called proxy.Shareholder votingShareholders exercises ownership control through the power of their votes. Corporate business matters are presented in the form of resolutions, which shareholders vote to approve or disapprove.*Quorum requirementsAt least 50% need to be present. Extraordinary corporate matters, such as a merger, consolidation, or the dissolution of the corporation require approval by a higher percentage of representatives of all corporate shares entitled to vote.*Voting listThe RMBCA requires a corporation to maintain an alphabetical voting list of shareholders.*Cummulative votingMost states permit and some require, shareholders to elect directors by cumulative voting, a voting method designed to allow minority shareholders to be represented on the board of directors.*Other voting techniquesA voting trust is an agreement under which shareholder transfers the shares to a trustee, usually for a specified distributor point of time. The trustee is res ponsible for voting the shares on behalf of the beneficiary-shareholder.RIGHTS OF SHAREHOLDERSStock certificatesIs a certificate issued by a corporation that evidences ownership of a specified number of shares in the corporation. In jurisdiction that require the issuance of stock certificates, shareholders have the right to demand that the corporation issue certificates and record their names and addresses in the corporate stock record books.Preemptive rightsWith preemptive rights a shareholder receives a preference over all other purchasers to subscribe to or purchase a prorated share of a new issue of stock. Which means a shareholder who is given preemptive rights can purchase the same percentage of the new shares being issued as she or he already holds in the company. This rule does not apply to treasury shares, shares that are authorized but have not been issued.Stock warrantsAre rights to buy stock at a stated price by a specified date that are given by the company.DividendsIs a distribution of corporate profits or income orders by the directors and paying(a) to the shareholders in proportion to their single shares in the corporation.*Sources of funds for dividendsDepending on the state law, dividends may be paid from the following sources 1) Retained earnings2) Net profits3) Surplus*Directors failure to declare a dividendShareholders can ask the court to compel the directors to meet and declare a dividend. To succeed the shareholders must show that the directors haveacted so unreasonably in withholding the dividend that their conduct is an abuse of their discretion.Inspection rightsShareholders in a corporations enjoy both law and statutory inspection right (but limited). This include inspect voting lists, specified corporate records.Transfer of sharesCorporate stock represents an ownership right in intangible personal property. The law generally recognizes the right of an owner to transfer property to another person unless there are valid restrictions on its transferability.Rights on dissolutionWhen a corporation is dissolved and its outstanding debts and the claims of its creditors have been satisfied, the remaining assets are distributed on a pro rata basis among the shareholders.The shareholders derivative suitWhen the corporation is harmed by the actions of a third party, the directors can bring a lawsuit in the name of the corporation against that party.LIABILITY OF SHAREHOLDERSOne of the hallmarks of the corporate organization is that shareholders are nor personally liable for the debts of the corporation. If the corporation fails the shareholder can lose their investment but that is the limit of their liability.Watered stockWhen a corporation issued shares for less than their fair market value, the shares are referred as watered stock. Usually the shareholder who receives the watered stock must to pay the difference to the corporation.Duties of majority shareholdersA majority shareholder is regarded as having a fiduciary duty to the corporation and to the minority shareholders. This occurs when a single shareholder owns a sufficient number of shares to exercise de facto control over the corporation. In these cases the majority shareholders owe a fiduciary duty to the minority shareholders. A breach of fiduciary duties by those who control a closely held corporation normally constitutes what is known as oppressive conduct.5. MAJOR BUSINESS FORMS COMPARED

Differentiated Instruction Paper

Differentiated way Differentiated didactics is a process to approach t several(prenominal)lying and breeding for savants with differing abilities in the same class. The intent of differentiating program line is to maximize apiece pupils growth and individual success by meeting each student where he or she is dishing in the subscribeing process (Polloway, Patton, and Serna, 2005). Its an individualized counselingal method. It is use to help students with diverse call for chink agree a general curriculum. There argon several approaches to apply tell precept when dogma learners with cultural or limited urgencys. each student has different breeding styles, behaviors, and interests. It is up to instructors to meet state and partition standards when teaching different learners no matter their necessarily. There argon several ways to make sure students meet these standards. Kapusnick and Hauslein (2001) list the most parking area instructional strategies as accelera tion, curriculum compacting, independent study, fictile grouping, independent-learning centers, complex questions, tiered activities, and contracts. Students who show mastery of instructional visible finished preassessment back learn at their own pace, acceleration.Curriculum compacting condenses learning and forgos students to move ahead of material already learned while staying on company level. During independent study, students work out at their own pace until they master a task by a due date agreed upon by the teacher. Teachers use flexible grouping based on students needs, interests, and abilities to allow students with similar capabilities to work together. Independent-learning centers offer students with indemnity opportunities by investigating a topic in depth.In a differentiated schoolroom, the teacher asks complex questions that are open-ended, appeal to higher-order intellection skills, allow adequate wait time for answers (more than the traditional 1-3 second s), and provide opportunities for associate discussions and follow-up questions. Additionally, tiered activities are utilise to promote success because the student chooses his or her own level of accomplishment (Kapusnick and Hauslein, 2001). And contracts are used as an agreement that allows students to take debt instrument for completing tasks. Kapusnick and Hauslein, in an inclusive nvironment, students at all levels of understanding can learn more effectively if teachers coiffe instruction for individual learning style and needs (2001). Vygotsky and Gardners theories of instructional practices are ways to assist teachers with presenting asseverateation to their learners. Howard Gardners theory of quadruplex intelligences asserted that students learn better and more easily when teachers use a variety of delivery methods, providing students with learning experiences that maximizes their strengths (Kapusnick and Hauslein, 2001).Vygotskys z mavin of proximal education support s the notion that effective education facilitates development by assisting the progression to each stage through student-teacher interactions and opportunities to discuss and share ideas (Kapusnick and Hauslein, 2001). This theory requires teachers to help students with special needs by making accommodations to meet their needs. Teachers assist them until they kitchen stove their pacifier zone of completing tasks independently or with minimal assistance. Students are taught the using the same curriculum, with different methods.The variation of activities provided during instruction should reflect the needs of the students. During differentiated instruction, teachers help students make sense of learning. The steps to using differentiated instruction are content, process, and product. Content is what we teach, process includes how we teach and how students learn, and product is the way our students butt against what they progress to learned (Levy, 2008). In order to find out the s tudents abilities, teachers essential first assess their skills. This lets the teacher have sex what levels the students are on.Assessments are used for various reasons. They are used to monitor progress, review abilities, and evaluate students strengths and weaknesses. They are an essential part of the decision-making process of determining what a student needs remediation with. Assessment results compare students individually and show differences among other peers. They are used to classify students for ability, or flexible, grouping, which identifies them for placement in special programs and groups. Assessments allow teachers to plan and adjust lessons to accommodate all learners.Grouping students according to their abilities by noting their ability levels, learning styles, and interests are ways teachers can plan for their students. king level groups allow teachers to place all students who whitethorn need remediation together to receive additional help, or challenging work . Students interpret instruction by what they hear, see, what they can do, and what they say. Some students pay attention to what the teacher says or reads auditory learners, while others focus on what the teacher writes on the chalkboard, viewgraph projector, or smart board.Other students must do something hands-on or discuss it using more detail in order for them to cargo area an understanding of a lesson. Once a teacher knows the students in the schoolroom and their learning styles, flexible grouping can be implemented. Students are apparent to cooperate and work together as they build upon information of tender companionship. Differentiated instruction provides students with an organized instruction system consisting of basic skills and instruction. Teachers whitethorn present whole-class conversations of content big ideas followed by small group or pair work.Thoroughly explaining, demonstrating, and providing student with different interactions are skills teachers use to reach the learners. Student groups may be taught from within or by the teacher to complete assigned tasks. In differentiated instruction, the grouping of students does not have to be permanent, and can vary based on the information or tasks presented, the project, and constant evaluations. classroom management also plays a utilisation in differentiated instruction. Teachers must be consistent with the expectations of all the students pedantically and behaviorally. on with classroom management, continuous assessment of students progress and therapy should also be maintained. Classroom guidance is another source of providing differentiated instruction. Guidance and school counselors assist students by counseling them to find out their needs and interests. They also inform students about educational opportunities by providing them with information on transition strategies and techniques used for dealing with unwarranted behaviors of school peers. Just like classroom instruction, coun selors can use group or individual counseling sessions to support students.Depending on the students needs, the counselors can hold sessions in their office or in the students classroom. Akos, Cockman, and Strickland (2007), state through the last century, school counseling evolved from a position, to a put together of services, to a multifaceted developmental program where skills needed to facilitate classroom guidance encompass a wide range of abilities, and the curricular temperament of classroom guidance requires planning and delivery skills similar to those demanded of teachers.Therefore, whether for academic or social developments, school counselors plan hands-on activities and carry out classroom guidance sessions. English Language Learners (ELLs) and students with special needs may need additional assistance when learning new material. Differentiated instruction with these learners may require certain strategies when addressing curriculum factors and teaching for cultural reasons. It is important for teachers to know the cultural proficiency of their learners when taking into account differentiated instruction.According to clean and Patton (2005), language function, acculturation, conceptual knowledge, thinking abilities, cultural values and norms, and teaching and learning styles are curricular factors for concern with ELLs. Language function can be the conversations and social development skills the student makes. The goal is to get ELLs to use heroic language by talking more with friends, family members, and anyone they have constant chat with. It will help student focus on interpreting meanings for unknown words while developing fluency skills.Acculturation is the process where one cultural group assumes traits of another cultural group (Hoover and Patton, 2005). In acculturation, students may respond with signs of withdrawal due to lack of communication and understanding. Conceptual knowledge is the new information gained from prior knowledg e. It provides students with connections to the content being taught. ELLs need to apply their thinking capabilities to interact and learn the new curriculum. This is using their higher-order thinking skills. cardinals cultural values and norms are their experiences and lifestyles they bring to the classroom.Differentiated instruction provides adaptations so the students can be educated using the appropriate grade level curriculum. This is again where teaching and learning styles play a role in educational developments. It focuses on the conditions the students learn under. Students with special needs or disabilities, in all grade levels, may feel as if they gullt have the same skills as non-disabled students for obvious reasons. Students with disabilities, as do many other students, may require significant practice, application, and generalization of pertinent skills and concepts (Mastropieri et al. 2006). As a future educator, I have learned that it is our responsibility to edu cate all learners. Differentiated instruction involves just this, to teach students in the best way they could learn. Teachers plan instruction based on the ingenuity levels, interests, and educational needs of their students. They use multiple content, process, and product methods to promote academic and behavioral skills. Once teachers become familiar with the learning styles of the students and comfortable with their teaching methods, learning opportunities for the students expand. References Akos, P. Cockman, C. , Strickland, C. (2007). Differentiating classroom guidance. Professional School Counseling, Vol. 10, No. 5, p. 455-463. Hoover, J. & Patton, J. (2005). Differentiating curriculum and instruction for English-language learners with special needs. Intervention in School and Clinic, Vol. 40, No. 4, p. 231-235. Kapusnick, R & Hauslein, C. (Summer, 2001). The silvern cup of differentiated instruction. Kappa Delta Pi Record, p. 156-159. Levy, H. (2008). Meeting the needs of all students through differentiated instruction helping every child reach and fade standards.The Clearing House Vol. 81, No. 4, p. 161-164. Mastropieri, M. , Scruggs, T. , Norland, J. , Berkeley, S. , McDuffie, K. , Tornquist, E. , & Connors, N. (2006). Differentiated curriculum enhancement in inclusive middle school science effects on classroom and high-stakes tests. The Journal of Special Education Vol. 40, NO. 3, p. 130-137. Polloway, E. , Patton, J. , & Serna, L. (2005) Strategies for teaching learners with special needs (8th Ed). New Jersey Pearson-Merrill Prentice Hall.

Monday, February 25, 2019

The Scarlet Letter Study Guide

Transcendentalism was a apparitional and philosophical movement of the archeozoic nineteenth century that was dedicated to the belief that divinity manifests itself everywhere, particularly in the natural world. It also advocated a personalized, direct relationship with the divine in place of formalized, structured religion. This second transcendental idea is privileged in The Scarlet garner. After marrying fellow transcendentalist Sophia Peabody in 1842, Hawthorne left Brook resurrect and moved into the Old Manse, a home in Concord where Emerson had at one time lived.In 1846 he published Mosses from an Old Manse, a collection of essays and stories, many of which atomic number 18 about early America. Mosses from an Old Manse earned Hawthorne the attention of the literary establishment because America was trying to establish a cultural independency to complement its political independence, and Hawthorns collection of stories displayed both a stylistic gaud and an interest in Am erican subject matter. Herman Melville, among others, hailed Hawthorne as the American Shakespeare. In 1845 Hawthorne again went to work as a customs surveyor, this time, like the orator of The Scarlet Letter, at a post in Salem.In 1850, later having preoccupied the Job, he published The Scarlet Letter to enthusiastic, if not widespread, acclaim. His other major(ip) novels include The House of the Seven Gables (1851), The Blithered Romance (1852), and The Marble Faun (1860). In 1853 Hawthorns college adorer Franklin Pierce, for whom he had written a campaign biography and who had since become president, ordained Hawthorne a United States consul. The writer spent the next six years in Europe. He died in 1864, a few years after returning to America.The majority of Hawthorns work takes Americas Puritan past as its subject, and The Scarlet Letter uses the material to greatest effect. The Puritans were a group of religious reformers who arrived in Massachusetts in the sass under the leadership of hindquarters Winthrop (whose death is recounted in the novel). The religious sect was known for its intolerance of disagree ideas and lifestyles. In The Scarlet Letter, Hawthorne uses the repressive, authoritarian Puritan company as an elongate for humanekind in general. The Puritan setting also enables him to portray the human OLL under extreme pressures.Hester, Timescale, and Chlorinating, while unquestionably part of the Puritan society in which they live, also reflect universal experiences. Hawthorne speaks specifically to American issues, exactly he circumvents the aesthetic and thematic limitations that might accompany such a focus. His universality and his dramatic flair have ensured his place in the literary canon. MORE HELP Read No Fear The Scarlet Letter get the print The Scarlet Letter Soapstone on BAN. Com Buy the eBook of this Soapstone on BAN. Com Download the PDF of this Soapstone on BAN. Com

Individual project Essay

Andy Rexford has started a cottage industry in his garage for catering for the corner market. Soon that market grows and so does his clientele. With this fast pace growth in the business Andy has expanded his business from one stitch machine to hexad stitch machine in the short period of time. Recently, Andy has developed a business plan which clearly states the good future growth and split up of financing required. Andy does non have much money of his own to drape in the business, so he is looking for the impertinent financing sources.In this report, I will be discussing the different sources of external financing on with their wagess and drawbacks, and then I will be decided which source is the outgo for the Andys business. Sources of financing thither are respective(a) sources of financing the business and the most critical aspect is to understand which sources are divert for that particular business and how much finances do we needed. The assessment of sources is t otally judgmental. A grand with the judgment, it is also dependent on how willing he is to packet the information about his business and ownership with others.Sources of finances are split into 2 broad categories -Internal financing -External financing. Andys savings and income are already been exhausted in the process of growth, and he requires much financing. To help Andy to fuck off the decision wisely I will be discussing few external financing sources. External sources External financing includes ownership capital and non-ownership capital. These dickens categories are divided into other several categories. For the business like Andys following three non-ownership capital financing is suitable. edges Venture investors tenuous business association (SBA)Banks They are the financial institution who lends the money to the businesses and individuals and charges an amount of fire against it. They are the hardest place to find the finances as the trust does not grant the bring very easily but the time is been changing now bank has come up many different bestow schemes against which people are been given adds. A bank loan is considered as most desired mode of financing. People considered it as the most suitable because it is at times very speedy if you have good reference point standing in the market you give the gate get a loan in no time.Moreover, you can use that money in various ways and accountable for none. Although there are whatever advantages in acquire a loan from the bank but there are some disadvantages as well. Disadvantages like, some loans carry a pre payment plenty so the borrower could not pay the amount early (Scarborough, 2006). Venture investors Venture investors are those people who wealthy individuals, corpo enjoin and formal institutions who are willing to invest in the newly business and growing businesses.In return for providing the capital to the businesses, they comm that require a percentage of ownership in the company on with control over the strategic direction and payment assorted fees. occult equity provides capital and access to a ne bothrk that can translate a company into an industry player, Karen E. Klein noted in Business Week. nevertheless the price is mettlesome a chunk of your business. Like every other financing source, there are some advantages and disadvantages as well. The main advantage for the start-up business is that they are not obligated to repay the money.And the involvement of the high profile businessmen can also increase the credibility of new business. The main disadvantage an entrepreneur can have from the imagine investor is that they arrest the part owners of the business, and thus they have the rights have a say in the decisions. The business owner faces a dilution of their position as owners and possible exit of power of controlling the business (Scarborough, 2006). Small business association Small business association is the organizations in United States organize by the governing that helps the entrepreneurs to start up their business.Small business association acts as the guarantor of loans for the people who do not qualify for the commercial loans. The advantages related to the lowly business association are that since its a government formed organization to encourage the man of affairs, they are charging very low interest rate as in comparison to the commercial banks. SBA takes a very active decision regarding the approvals of loans to the people. There are many advantages attached to the SBA that fares it is desirable for the businessman but there is a gloomy side of this loan as well.Since its government loan no matter what happens to your business you have to pay off this loan before any other debt. Moreover, there is more paper work required than in commercial bank. The government wants to make sure that you are truly eligible for this particular loan or not. Andys source of financing Andy should opt for the ban k loan as it suits to the requirements of his business. Future of his business is very bright and there is a indorsement that his business will get double the size within following two years.So giving the ownership in his business would not be advisable if he wants to have all the profit, and he can have them as the matter of fact. As for the SBA, they have very long repayment schedule though the rate is a low but 20-30 years time period does not worth for that kind of loan. Since Andy only needs $700,000, which can be repaid within 2 years because the one-year profit of Andy is 750,000. He can easily pay off this loan with 2 years. Hence it is suitable for Andy to take the bank loan. Conclusion There are various sources of finances.Some financing can be do internally while some can be borrowed from others. In the caseful of Andy his earning is already been consumed in the expansion of the business. So it is suggested to him that he should take the bank loan because he does not need to give the ownership to the venture investors and does not need to give whole life to pay that loan. Bank loan will be the most desirable suggestion as Andy can pay this loan payoff this loan within two years. Moreover, he does not need to give any ownership to anyone.

Sunday, February 24, 2019

Description of personal warm-up Essay

Before gentility or playing a better half in my sport I entrust always follow a warm-up program. This warm-up depart stand by prevent injury such as musculusman pulls and tears. As intumesce as being physically prepared it will also athletic supporter me be mentally prepared which is especially important in a match situation.My warm-up consists of a few dismissalning drills and then into a set of broadenes followed by some skilled drills.It is very important to do some data track drills before stretching as muscles need to be stretched when warm to prevent injury. A simple 3 minute nip off would warm the muscles enough for stretching.StretchesThese are the stretches that I would go through. Each stretch has a diagram, to demonstrate how the stretch is done, and the names of the muscles being stretched.Neck muscles (Sternocleidomastoid and scalenes)articulatio humeri muscle (Deltoids, Trapezius and Triceps)SpineQuadriceps (Rectus temoris and Sartoius)HamstringsGluteus Max imas (Gluteuls)Groin (Pectinus, Odducta longas and Odducta magnus) masterful drillsThe final part of my warm up consists of practicing skills with my teammates. There are some forms that we can practice skills with.Grid workGrid work will be set out with shams on four corners facing for each one early(a) as shown in the diagram.= players= running pathThe players will run to the opposite corner of the grid with a rugby ball and collapse it on the player facing them. They can pass it on in number of ways* A simple pass* A tonic water pass for the player to run onto* A high pass for the player to jump for* A gut passLateral sackanother(prenominal) drill that can be used is the lateral passing drill. alternatively than passing forward in grid work, lateral passing consists of passing backwards drink down a railway like a match situation. Players should be in several groups of about 3 to 6 and they should line up at two opposite ends as shown in the diagram.= players= running p ath= ball pathEach group should run to the other end while passing the ball along the line. The distance should be enough for the ball to go down the line 3 times.Benefits of a warm upIf a warm up is carried out in the right way it can give many benefits* Loss of muscle stiffness* As haemoglobin releases oxygen easier at higher muscle temperatures there is facilitated oxygen utilization by the muscles* Speed and force of muscle contraction is increased as the higher temperature of the muscle gives it more energy* vascular beds dilate in the active tissues increasing blood flow* As muscles are warmed there is reduced resistance which allows a greater economy of movement* Reduces chance of injuries such as tears, pulls etc. peaceful downA chill out down is just important as the warm up and should always be done after training or a match.I will always cool down after a match or training with my team by simply jogging for 5-10 minutes. This will gently decrease my body temperature. I will also do a series of stretches for 5-10 minutes.Benefits of a cool downA cool down will give a number of benefits* Reduce the chances of DOMS (Delayed-onset muscle soreness)* Decrease the level of adrenaline in the blood* Helps in the release of lactic acid in the muscles

Employee Empowerment and Motivation Essay

Employee dominance is the execute of enabling or authorizing an individual to think, be encounter, sell action, and control work and decision making in autonomous ways. It is the decl be of tinctureing self-empowered to strike control of ones receive component (Heathfield, n.d., 1). In opposite words, bad the employees the power and ability to obligate decisions that touch on non only their de give awayment only if the community as a whole as well. Empowerment has become an increasingly used human being resources (HR) catchphrase when analyzing the corporate world of today. Empowerment of the employees throw out increase employee morale, better gild performance, and improve employee relations, however is not an overnight process. All aims of employees, supervisors, and executive management have to work together and be properly vigilant in order to make an authorization course of instruction supremacyful.Improving Employee moraleIn many corporate organisation s, the lower level employees often feel unappreciated and underutilized. Often, employees can feel like just another number, doom to do the same thing day after day with tot every(prenominal)y decisions being made by upper management. When companies adopt an employee authorization approach, these feelings can be reduced or even eliminated. Allowing, and even mandating employees to have a say in company decisions makes them feel central to the success of the company. Employees ask to be heard and they want their opinions to matter. The around effective morale admirer is for an employee to see his or her root become a company policy. When this happens, the employee feels more(prenominal) valued and being recognized as an primal contributing part to the company.Improving Company PerformanceAnother benefit of employee empowerment programs is ordinarily a noticeable improvement in company performance. The simple translation for this fact is that employees who are most famili ar with the day-to-day processes have the top hat hands on knowledge to be able to implement educated changes and improvements to those processes. Often, many members of management and the corporate officers are hired into their jobs based on education and experience with other companies they often never worked their way up inwardly the current company and have therefore, never experienced the day-to-day processes. Therefore, decisions made by those officers are often solely based on hypothetical situations and projectedprofits they are often so focussed on the bigger picture that they overlook the details. However, when the employees performing the job are asked to make decisions, they look at from the bottom and up and take those forgotten details into consideration.Improving Employee RelationsWhen employees are not involved in company decisions, often they operate within their own confined department. Often, the employees take actions without thinking some the repercussions of their actions to other departments this is done mostly out of inadequacy of communication of what those repercussions might be and not understanding how each process inter-relates. When employees are given the empowerment to make company decisions, it encourages open communication. in one case employees know that they are going to be held responsible for their decisions and that those decisions will touch the whole company, they will take the quantify to work with other departments to check how things affect the company as a whole. This serves to not only secure better decision making but also opens lines of communication and strengthens the company feeling of being more of a family unit.Making Preparations For Employee EmpowermentAlthough employee empowerment seems like a simple concept, it cannot be implemented without preparation. All levels of employees within the company must be prepared and in agreement with the idea in order to make it work. Expectations must be comm unicated from the top most levels of management down to the base employees and vice versa in order for empowerment to work.Flat Organization star of the first steps in successful employee empowerment programs is the flattening of the organization structure and its organizational chart. When the organization has too many decision makers and not enough line employees, conflict is inevitable and empowerment will not be successful. This change in organization may include the reconstitute of elimination of jobs to eliminate the dictatorial chain of command and bring all employees closer to the result. This transference of righteousness to the employees allows management to focus on other things such as researching new ideas and processes that are presented by the employees.Employee and Management ResistanceWhenever a company adopts an employee empowerment program, unsusceptibility from all levels is expected. Supervisor and Management level employees will often resist empowerment progr ams because they feel are giving up control that they worked hard to achieve. The human nature to enjoy a feeling of control and empowerment threatens that control. Supervisors and managers must be counseled in come to make sure that they understand that their input is still crucial and important and that empowerment of their employees will be for the betterment of all parts of the company.One would think that employees would jump at the chance to participate in employee empowerment programs. However, many employees often balk at the opportunity. They often lack the potency to make decisions they know will affect the whole company. Others believe that empowerment is just another word to justify piling more responsibility on the employees. According to Abrahamson (2004) in which he discussed how organizations can go done change overload and how employees can experience change fatigue and burnout. To thwart this, employees must be convinced of the positive effects of employee empow erment. The company must strive to make the employees understand that the program is being implemented because the company values their experience and opinions and truly values their input.EducationOften, both management and employee resistance is caused by the feeling the employees do not have the knowledge requisite to make the proper decisions for the company. Education is the key answer to this fear. By educating the employees about the company as a whole and the operations of those outside of their own department, confidence in the employees decisions is heightened. Education about the empowerment process in general will also help to quell fears by all the way defining everyones role within the company following the changes so that everyone knows what is expected of them and is confident with their future within the company.ConclusionEmployee empowerment is an important part of the successful operation of todays organizations. By allowing the employees to have in aninput in c ompany decisions not only lifts their morale, but more use of their experience and knowledge with day-to-day operations to make better decisions. This allows the company to service their clients better and ensure the continued success of the company within their market. Companies looking to start empowerment programs should take the time to educate employees completely and discuss the program benefits with all employees at all levels. This will help ensure that all employees are committed to the program and to ensure its success.ReferencesAbrahamson, E. (2004), Change Without Pain. Boston Harvard Business School Press, Retrieved April 4, 2009 from http//www.referenceforbusiness.com/management/Tr-Z/Trends-in-Organizational-Change.html.Heathfield, S.M. (n.d.). humankind resources Employee empowerment. Retrieved April 4, 2009 from http//humanresources.about.com/od/glossarye/a/empowerment_def.htm.

Saturday, February 23, 2019

A Whole New Beginning

The entrance to the shallow gate was bursting with pupils, teachers and parents, creaking with the strain of break and shutting as wave by and by wave of people came through and through it. The temperature was 5 degrees Celsius and the grass was still wet and appeared bedraggled from the rain that had move last night. The air was so chilly that even when you leaded your breath was hot enough to create puffs of steam, and after stepping out of your house because of the cold your face feels like it is freezing up and it starts to get numb. Even though it was this cold in that respect were still congregations of people standing outside the supply of a high school.There were groups of children scattered around everywhere, some were innovative pupils and some were old but they were each(prenominal) in different groups there were the athletes public lecture non-stop near the previous(a)st football match, the nerds all huddled up talking about if they had d peerless all of the ir homework over the holidays and analyse answers. The grungers just standing silently listening to their music that would probably extremity to project any normal person want to kill themselves the Asiatic minority groups standing around talking about things that no unmatchable can understand because it is being spoken in there immanent tongue.Some of the older girls were wearing the latest fashion and had put on tons of makeup, and the boys were trying to impress them with their afters shed, and sleek haircuts and a swagger in their walk which they thought made them look cool. Looking around one could see the Year Nines aspect excited at being in their second grade of high school they were no longer the in the raw kids and they can now look down on the Year Eights. However, they likewise appeared apprehensive as they would be choosing their GCSEs for next year.You could also see the year tens pretending to mature even though it is a cover for their feelings of baffle be cause they must start their GCSEs this year, and they know that if they fail then they will have failed life. On the opposite side there were the new pupils, some talking with their friends from their old school about what they did in the holidays and others just hanging about walking back and forth like wound up toys, looking nervous and wondering what their first day of high school would be like, with the few who were hanging about with their parents, hoping that they would not get embarrassed and absentminded their parents to leave.In the middle of this all there was a small group of teachers talking amongst them selves and the older teachers welcoming the newer ones into the school. There were some of the new teachers looking around at all of the children trying to figure out which ones were the courtly students and which one were the dreadful students(the ones that were any teachers worst nightmares). Suddenly, the school ships bell ring with a deafening volume and all you c an see is all of the children and parents staring as the teachers are first to enter the school.Shortly after the teachers entered the building all of the newer students rush towards the gate hoping to get to their classroom in time so that they are not late. All of the upper school pupils are still standing there and talking, like the school bell has not affected them because they know that there is no point in rushing to get to class because every one will make it unlike normal school in this school it isnt the students that are late it is the teachers.

Personal Experience Essay

Life is full of adventures and make outs. The key to living well is make these experiences as meaningful as possible. I went through a very of import experience, which was actually more of a risk, about two years ago. I was 15 years old and I had to decide whether I would stand by in my hometown or make a motion to Monterrey, Mexico. As in every plight faced, there are pros and cons that will try to sway you. Time wouldnt stop and the day of my decision was getting closer and closer the slight time I had to decide, the more confused and undecided I became. on the whole I could do was imagine myself living the future in my hometown or in Monterrey. But, why was I put into this situation? Should I generate stayed where I was born(p) and where Id lived my whole life or would the dress hat thing be to move to an entirely upstart city? My family at a time consisted of my mom, my pascal, two older brothers, and me. Unfortunately, my dad passed away in declination of 2007 wh en I was twelve years old. Monterrey is a city characterized by having umteen foreign students because of the highly recognized university, Tec de Monterrey (ITESM). Both of my brothers decided to information there. This left a lonely house with only a widow mother and a teenage girl. That was the moment I realized we required to do something, having me make the decision of my life with the pressure of time. I was born and raised in Matamoros, Mexico, which is a border town with Brownsville, Texas. Having my student passport, I analyse there my whole life. I had many friends living in both Matamoros and Brownsville. This was a major factor on my decision because I didnt want to leave them and, in Monterrey, I didnt hunch over anyone.The thing was that in Matamoros, every corner of my house, every street, and every expose of the city would only remind me of my dad who was already in Heaven. To me, this was a kind of torture. I had to either leave my friends and start a new lif e, or stay there with everyones support, but constantly having to consume with the suffering of not being able to let go of my dad because of my surroundings. I knew moving to Monterrey was a very good idea, but analogous everything, it had its negative views as well. It would be a good thing to move because my mom and I would now live with my brothers and we would all be unify like we were before. This new beginning would help us overcome the conclusion of my dad. The bad part was that, as I was about to enter high school, moving to Monterrey without knowing anyone would be very difficult. I had always studied in the USA, so attending a school in Mexico would in all probability lower my grades and make things more complicated. It was all about taking the risk. purpose time was near. After I analyzed everything, I understood that the best thing I could was to move to Monterrey with my mom. This was a very significant experience because it really impacted me. The first semester was very hard as I felt all alone. As soon as I began making friends, however I realized I couldnt have do a mend decision. People in Monterrey are very petty(a) and caring. They taught me many things, enabling me to become a better person with better feelings. These friends were the ones who pulled me closer to God when I most needed Him. There was no better feeling than getting home and seeing my brothers living with me again. My family was once again united, and I am very grateful for all of this. consider as multi-pages

Friday, February 22, 2019

Holy The Firm by Annie Dillard Essay

Death of a Moth is a short test from the author, Annie Dillard, called Holy the Firm, and also ace of her most personal essay that shes ever written. It is about the burning moths, her belief in God, and acceptance of her credence to being a spell outr. She uses the death of the moths to tell us reputations cycle of keep. Everything is the same, human and animal, purport and death. In the overthrow, they will all end up like the moth being burn down up by wax light light. In the essay of Annie Dillard, Death of a Moth, she writes about a charwoman who lives alone on Northern Puget South in Washington State, with one enormous window, one cat, and one spider(2).She has a flashback about two summers past when she tried to run away from society to read and write her book, To Mountain. She tries to happen herself to becoming a writer. She wants to leave the world behind and enjoy herself aboard animal and nature. She sees a moth landing on her poopdle light and gets burnt. She, thus, describes the moth in such realistic ways which remind the readers about natures cycle of life. As she looks at the moth, she falls asleep. In the essay, the author has mentioned in her class about you must go at your life with a broadax (10). In theory, a broadax is a weapon or a tool used to chop down trees. At this point, Annie wants to apologize to her class if you want to be something or get something in your life, you move over to be willing to overcome anything to be equal to(p) to get what you want. Your life is like a battle.When in battle, you need to equip yourself with a broadax, and be prepared to fight and struggle. In addition, it also shows you are willing to sparking plug down at anything standing in your way. In practice, students also pose the same situation. They try their best to overcome obstacles teachers give them to be able to pass their classes. In Death of a Moth essay, Annie Dillard tells us about natures cycle of life. Everything will ha ve the same ending, being born, financial support for a certain period of time, and then dying. The same as the moths or ephemera stabs by fire. George has mentioned about conditional relation of butterfly to her moths essay by placard his post on bookcritics.org(5). I would say that butterfly is the most scenic insect I have even known. To be obtaining this beauty, it also has suffered so many miseries.It has to endured ninety months to a year in a cocoon, then it breaks pupa without any help, and transforms to a beautiful butterfly. The pity is it only lives for 3 old age or a month, depending on what type it is. From the butterfly example, effort is what we cant lack in our life. If we live without any obstacles, we will neer learn or become stronger like a butterflys ability to break cocoon and fly up high. It can be seen that Annie Dillard is focusing to a greater extent about the natures cycle life and also, expressing her effort to being a writer. She uses the moths as a n example to describe her theme about nature to the readers, which is accept faith and move on with your life. In my own opinion, I would recommend or love to hear the significance of butterfly in her moth essay than reading about the moth being burned by the candle light. It was not a waste of time to write an essay about a moth, but replacing the moth to a more gracious creature like a butterfly would better transfix the audience.