Reading Philosophy Essay

In order for a child to excel in school they need to be well versed in reading therefore; I believe that it is vital for all children to learn to read. Not only should reading be a fun and enjoyable experience but something that influences the child to succeed in all subject areas. Reading is an integral part of life that needs to be mastered. A child can master the basics of reading in the early years and should be learned at that time due to the aggravation and frustration of learning those skills later on, as he/she gets older. Although there are many children and adults alike that hate to read it is our job to spark an interest in these children so they will find reading enjoyable. All of the aspects of reading should be equal and balanced in order for the child to learn. Although I loved reading when I was younger, I still had to ingrain this behavior into my own children so they could see reading could be enjoyable and that it was an everyday part of life. One must be aware of the IRA standards for reading professionals before they can begin to deal with the actually reading components and these standards state that not only are professionals suppose to demonstrate knowledge of the major components of reading (phonemic awareness, word identification and phonics, vocabulary and background knowledge, fluency, comprehension strategies, and motivation) but also how all of these standards are the very core in fluent reading. Wide ranges of curriculum materials are needed for effective reading instruction to address all learners and their abilities, which is also stated in the IRA standards. In addition, the many cultural and linguistic backgrounds should be addressed for successful learning. Children need to know that later in life reading is a big component in trying to apply for jobs, reading road maps, and state road signs among other things. One component that is vital to reading is comprehension because a child needs to be able to comprehend exactly what they are reading to understand what is required of them. â€Å"Put Reading First† says good readers are purposeful and active which relates to this aspect. A great deal of research has shown that instruction in comprehension can help children understand the text being read, remember the text and be able to restate it, and be able to communicate what they have read to their peers. In our changing world today, we find that there are so many ways to teach children to read. The one approach that makes practical sense to me is the balanced approach because it is my belief that a child has to have several ways to learn the reading material being presented. Phonics and phonemic awareness are great ways to help a child to read along with sight words and repetition. â€Å"Put Reading First† states that children who have phonemic awareness skills are more likely to have an easier time learning to read and spell than those who do not possess these skills. Also, phonics instruction is essential when a child is learning to read for the very first time. Again, research shows us that in order for our children to read and benefit from phonics the child must have phonemic awareness. Fluency is another factor that comes into play because when students struggle to read they have trouble comprehending the text. Fluency is accomplished only when a child practices constantly so he/she can become proficient because it does not come automatically to them. Furthermore, we have to understand that vocabulary instruction plays a key role in fluent reading and comprehension. These children need a solid base to be able to understand what they are reading and having the background knowledge of vocabulary instruction helps enhance reading for them. Just some of these practices are shared book experiences, language experiences, read alouds, invented spellings and environmental print that can provide them with a way to enhance his/her reading ability. Interactive theories, transactive theories and subskill theories are theories that can be beneficial in planning reading instruction. Subskill theories are a set of subskills that students must master and integrate. We need to understand that these skills are significant because beginning readers may read slow and choppy and this decreases comprehension. Next, we have interactive theories, which depict reading as a combination of both reader-based and text-based. It is a process that is good because it allows the reader to make predictions about how to process the material through a process called top-down processing. All of these theories allow the reader to process material about the print and access background knowledge through a process called bottom-up processing. Lastly, transactive theories are based on Rosenblatt’s belief that reading is a transaction. I believe all these theories and components for reading provide the basis for reading instruction. In order for a child to be a good reader one should have a very rigorous background of reading instruction and have a good deal of knowledge of phonemic awareness, phonics, vocabulary, comprehension and fluency so they will become better readers.

Macbeth’s inner turmoil

Machete's inner turmoil, highlighting his uncertainties, regarding the act of regicide, are prevalent throughout the play. The character who once was seen as a noble man to the king eventually becomes his murderer. Machete's inner turmoil is revealed in scene four for the first time when he soliloquies, â€Å"†¦ The eye wink at the hand; yet let that be which the eye fears when it is done, to see. † Macbeth at this point is already contemplating the act of regicide.Act one scene seven Is perhaps the most Important scene highlighting Machete's Inner turmoil before he commits the unthinkable crime of regicide. The soliloquy accentuates his unwillingness to perform the crime. However it also reflects Machete's power hungry motives and overly ambitious personality. This soliloquy proves his inner turmoil about the fact that,† if the assassination could trammel up the consequences and catch, with his surcease, success; that but this blow might be the be-all and the end-a ll†¦ Ere, but here upon this bank and shoal of time, we'd Jump to the life to come. † Proving his fear of consequence not only In this life but In the life hereafter. His fear of murdering the king while he possesses his â€Å"double trust† reinforces the rower struggle between good and evil within Macbeth. The Idea of upsetting the whole of Scotland also frightens Macbeth and the fact that Duncan Is a virtuous well-liked King would make the crime seem even more horrendous.The fact that Macbeth admits ambition, which overlaps itself and falls on other's† reinforces the idea that although he is contemplating the act of regicide he is fully aware of the consequences he will have to bear. The â€Å"dagger of the mind† Is a clear Indication and foreshadow of the guilt he Is experiencing by simply fantasizing about killing the king and the guilt he will experience after he has committed the crime. Macbeth decision that he â€Å"will proceed no further in t his business† indicated his virtuous morals.Macbeth after the murder, Is scared at even the slightest sound this reinforces his guilty conscious and his utter regret â€Å"this sorry sight. † He also confesses his incapability of saying,† ‘Amen' when they did say ‘God bless us. ‘† as he has now realized that he has completely handed himself over the evil. Macbeth proves to be both a good virtuous man and a cold blooded murderer, tragic hero over the brink of no return.

Bureaucracy and Liberalisation

After independence the newly emerged Indian State was characterized by the dominant role in all the spheres of society. It was a welfare state whose objective was to secure political, social and economic justice to all the sections of Indian population. The Westminister model of parliamentary democracy with universal adult franchise was adopted. In social field, various evils in the society were sought to be eradicated by the State.Untouchability was abolished and social reforms were undertaken. In the economic sphere, the state not only regulated the market, it also emerged as the major employer providing employment opportunities to the people. India adopted the policy of mixed economy/a powerful public sector was created. For Nehru, the public sector undertakings were the temples of modern India. Their objective was to assist in the rapid economic growth and industrialisation of the country.Over the years their number and investments have grown in size and quantity. While in 1951, there were five central public sector undertakings (PSUs) with an investment of Rs 29 crores, now there are as many as 243 enterprises with a total investment of Rs 1,78,628 crores. The private sector was also to play an important role in the mixed economy. However it was highly regulated and controlled economy as far as the private sector was concerned. Rightly it was called the licence-quota permit Raj.However the collapse of socialist political and economic system in earstwhile Soviet Union and other socialist states led to the emergence of a global economy which meant introducing competitive markets, liberalising foreign trade and opening up the economy for foreign investment. According to Marina Pinto â€Å"Liberalisation is the policy of removal of restrictions, trade barriers and protectionist measures to enable the free flow of capital, technology and services. It is generally seen in the context of globalization and privatization. † In eighties liberalisation process started taking place in India economy.But the severe foreign exchange and fiscal crisis in early 1990's compelled India to take massive loan from IMF and world Bank which as critics point out, dictated India to liberalise its economy. This was done under the leadership of Dr. Manmohan Singh, the Finance Minister in P. V. Narsimha Rao Government. The New Industrial Policy of 1991, stated that â€Å"Foreign investment and technology collaboration will be welcomed to obtain higher technology, to increase exports and to expand the production base. † The Licence-quota permit Raj has been given a good-bye and the economic system has largely become competitive.Even in the public sector the nine major public sector undertakings or Navratnas—Bharat Heavy Electricals Limited (BHEL), Bharat Petroleum Corporation Limited (BPCL) Hindustan Petroleum Corporation Limited (HPCL), Indian Oil Corporation Limited (IOC), Indian Petrochemicals Corporation Limited (IPCL), National Thermal P ower Corporation Limited (NTPC), Oil;National Gas Corporation Limited (ONGC), Steel Authority of India Limited (SAIL) and Videsh Sanchar Nigam Limited (VSNL) have been given considerable financial and functional autonomy.The Government was also considering to include more public sector undertakings in this list. However this does not mean that the role of the State would recede and it would only concentrate on the maintenance of law and order. The state continues to be a welfare state. It will continue to ameliorate the conditions of poor and down-troddens. The economic policies are to be realistic. Jagdish Bhagwati, one of the leading economists says that the first fifty years of independence has been â€Å"half a century of foolish policies, which cost her (India) growth and hence a significant opportunity to ameliorate poverty. Now rational policies are to be drafted and implemented with due regard to monitoring of policies in stages. This also means that the generalist administ ration will either be substituted by the experts or they be given their due place in the administration. The bureaucracy will have to be responsive and transparent and infact the entire work ethos has to be changed. It also means maximum possible delegation of authority and sufficient decentralized control. Ultimately it may lead to debureaucratization of the administration.The 73rd and 74th Constitutional Amendment providing for local self government is designed to transfer the developmental functions to the local self government. We may be witness to gradual shrinking of the state and its administrative machinery. But this does not mean that state would recede in the background. It may be a scenario where we have a reoriented, purposive accountable and transparent administration as a friend, philosopher and guide. The essential condition for all this is poliucal will, integrity and honesy at higher levels of politics and de-criminalisation of politics.

Legalization of medical marijuana Essay Example | Topics and Well Written Essays - 1000 words

Legalization of medical marijuana - Essay Example According to the Drug Policy Alliance, during the year 1999, the most comprehensive study of medical marijuana's effectiveness to date by the Institute of Medicine, concluded, "Nausea, appetite loss, pain and anxietyall can be mitigated by marijuana." This statement opened the doors for many people in over 26 states to support the legalization of the drug. However, despite the strong support for the legalization, Congress still holds firm that they will not allow the legalization without their approval, regardless of the majority of Americans who have voted to legalize the drug. In July of 1787, five members of the Committee of Detail began arranging and preparing the United States Constitution. This Committee was in favor of allowing the United States Constitution to have "essential principles only; lest the operations of government should be clogged by rendering those provisions permanent and unalterable which ought to be accommodated to times and events." During their task they were able to enumerate 18 powers for Congress, the 18th power being the "Elastic Clause." This clause gave Congress the complete authority "to make all laws that shall be necessary for carrying into execution the foregoing powers vested by this Constitution in the Government of the United States." The Committee decided that along with the decision to enforce the "Elastic Clause" they would also implement the "Supremacy Clause". According to article VI, Paragraph 2 of the United States Constitution the "Supremacy Clause" states, "This Constitution, and the Laws of the United States which shall be made in Pursuance thereof; and all Treaties made, or which shall be made, under the Authority of the United States, shall be the supreme Law of the Land; and the Judges in every State shall be bound thereby, any Thing in the Constitution or Laws of any State to the contrary notwithstanding." This portion of the United State Constitution solidifies the fact that everyone must follow the federal law even if it conflicts with state law. Valid state laws or court orders cannot override the federal law because the United States Constitution clearly states that federal law is supreme to anything in the Constitution or laws from any state to the contrary notwithstanding. These two clauses make it nearly impossible for a state to legalize medical marijuana without authority from the U.S. Congress. June 14, 2005 lawmakers of the House of Representatives voted 161-264 against a law stating that the federal government could not prosecute patients who use medical marijuana under a physician's orders in states that allow the practice. The Congress could have had the opportunity to prohibit the Justice Department from spending money to undermine state medical marijuana laws, however, the 161 votes for the bill did not pass even though it was the most votes that had ever been received during the past three years that the amendment has been offered. This vote came one week after a 6-3 ruling by the Supreme Court that the federal government can still enforce national anti-drug laws in the states that allow medical marijuana uses. This decision ultimately gave Congress the right to regulate and decide about medical marijuana use regardless of state laws. Many people have opposing views on the Supreme

Critique of Professional Lecture #1 and Lecture #2 Assignment

Critique of Professional Lecture #1 and Lecture #2 - Assignment Example Technologies are designed to effectively enhance production and decision making performances. The first lecture focuses on the importance of technology in healthcare (Lawrence Technological University, 2014). The paper shows that today’s healthcare system is far better than the healthcare system of more than twenty years ago. Dr. V. Moudgil reiterates that the average life span of individuals is more than 60 years of age. On the other hand, the average life span of the individuals 20 years ago was less than 50 years of age. Modern technology contributed to individuals living longer lives. Dr. Glen Greene spoke on the use of medical technology implant device inserted in a child’s throat allowed the child to breathe without the help of ventilators or breathing machines. Mr. Sean Bumstead focused on innovative technology enhanced medical care, resolving consequences of healthcare issues. Mr. Bumstead focused on resolving the cost of healthcare businesses, generating profits. Mr. Bumstead indicated that hackers generated $ U.S. billions from steal credit card and o ther information. The hackers increased their theft outputs by using cloud technology. Dr. John Tu focused on the government’s funding healthcare programs by allocating funds to hospitals and medical professionals. The second lecture focuses on the technology presentation of Microsoft management officer John Fikany (Lawrence Technological University, 2014). Mr. Fikany shows the different technologies developed and promoted by one of the world’s technology giants, Microsoft. Mr. Fikany shows how the future world of technology makes the life of the ordinary citizen easier. The Microsoft technology products were created in order to make the information technology device owners more productive. By letting the information technology devices do the mundane mathematical, word processing, and other data gathering and preparation, the Microsoft device owners

Financial aspects of business an overiew Assignment

Financial aspects of business an overiew - Assignment Example For sale traders, the liability is unlimited and the personal assets can be used to repay the liabilities of the business. It is important for sole traders to maintain their accounts in order to have an idea about the performance of the business. It would enable the owner to have an idea about the present debt condition of the business. It would also enable in keeping a track on the total sales and purchases of the goods and services. It is essential to keep and maintain accounts because it helps in maintenance of transparency of the business transactions. It also reduces the existence of flaws in any decision making by the trader. Partnership business is conducting business activities together by two or more partners and earning and sharing the profit earned from the business operations. In case of partnership business, the company needs to maintain its book of accounts in order to have a clear and transparent disclosure of all the business activities to all the business partners. I t would also enable assessment of profitability of the company followed by its division among all the business partners. It is very important to keep a track on all the financial transactions of the partnership business in order to maintain its stability. ... There are a large number of complex financial transactions taking place every day. It is very essential to keep a track on each and every transaction taking place (Glynn ?and Murphy 22). Thus, the significance of maintaining accounts by a company is very high. It would display the exact financial position of the company in the market and disclose the profit or loss incurred by it. It would also help in keeping a track on the total assets and liabilities of the company. Question 2 a.1) Trading Account Trading Account Debit Credit Particulars Amount (in ?) Particulars Amount (in ?) To opening stock 2000 By Sales 95414 To Purchases 57580 By Closing Stock 2745 To Wages 11438       To Gross Profit 27141       Total 98159 Total 98159 a.2) Profit and Loss Account Profit and Loss Account Debit Credit Particulars Amount (in ?) Particulars Amount (in ?) To rent 2650 By Gross Profit 27141 To heat and light 3698       To sundry expenses 950       To Net Profit 19843       Tot al 27141 Total 27141 b) Balance Sheet as on 31st December 2012 Balance Sheet Liabilities Amount (in ?) Assets Amount (in ?) Capital 24770 Fixed Assets    (+)Net Profit 19843 Premises 35000 (-)Drawings 2000 Oven and Equipment 9560    42613 Delivery Van 9580 Long term Debt 20440    54140 Current Liabilities    Current assets    Creditors 2000 Debtors 3098       Bank 620       Cash 4450       Closing Stock 2745          10913 Total 65053 Total 65053 c) Importance of double entry book keeping Double entry book keeping suggests that there should be double entry for each and every transaction into the books of accounts (Miner 21). This method of book keeping helps in dealing in a special way with the opening as well as closing balances at

The representation of Chicanos in films Essay Example | Topics and Well Written Essays - 500 words

The representation of Chicanos in films - Essay Example The depiction of Chicanos as gang bandits is unfair.The Chicanos incorporated the style to invoke change regarding other people’s perception. These messages affirmed traces of change. The article states that stereotyping affects a wide range of ethnicities and not necessarily Chicanos. All ethnic groups have cultures that show that their dirt, vile and uncivilized practices. The article attributes the fishing of compliments in movies as a cause of the negative stereotyping. Amongst Mexican Americans, the expression of self-derogatory occurs through scatological joking (Noriega 185). The reaction towards rebellion emanate through jokes. Individuals found it more comfortable to attack stereotypes against minorities through comedy. Chicanos show resistance against the negative image depiction in US movies through creation of informational lyrics in their films. The article praises Chola as a culture that that portrays fierceness and subversion. Most artists embrace the Chola style to invoke feminine fierceness and rebellion. In this article, the incorporation of Cholas has a significance of exemplifying remarkable strength and artistic independence that is relevant for survival in a society, especially in the existent of racism that has thwarted a society’s social mobility. The power in cholas is evident in their capability to deal with gangsters, warfare, poverty, and violence. The article affirms in cultural appropriations that the Chola tradition signifies struggle and tough life in gaining identity (Fregoso 322).

Debating public Policy Term Paper Example | Topics and Well Written Essays - 750 words

Debating public Policy - Term Paper Example The researcher is of the view that decision making in public policy is an engineered process that reflect the motive and paradigm set by decision maker. Moreover, policymaking decisions are controlled activities which often reflect the political motives. Decision in policymaking, according to Deborah Stone is a process which involves an actor (an individual, firm or organization or entity) who chooses to take course of action in order to achieve the desired end. The actor follows mental operational steps including: defining of goals, imagining alternative means for attaining them, evaluating the consequences, and choosing the alternative that is most likely to achieve desired goal (Stone 233). While these steps represent an organized process, decision makers often disregard their implementation in the exact sequence. Some of the reasons include the emphasis on ends versus means, welfare versus utility of the public, and so on. Policymakers therefore often skip the initial stages, and work their way from the bottom - that is from the goals towards the alternatives and their consequences. The main aim of policy decision is to maximize the total welfare instead of focusing on a chosen few within the community (Stone 234). After all, the purpose of a public policy is to promote the welfare of the society. Regardless of the consequences to a small number of individuals, decisions pertaining to the welfare of a community should be a reflection of the choice of the individuals. What use is the policy decision to the society if it only serves a chosen few? Thus, the public decision maker is a "servant" to the objective of the society, and the decisions made should reflect the choices and preferences of the individuals (Stokey and Zeckhauser 258). However, reality it is different. In a multicultural environment such as in the United States, it is difficult to holistically achieve complete consensus of

Personal financial planning Essay Example | Topics and Well Written Essays - 250 words - 1

Personal financial planning - Essay Example Many countries use the Bismarck System that combines insurance with private health care providers. Most Americans pay for and received medical services in a manner that resembles the Bismarck System, although many insurance providers in other countries are not operated for profit and cannot discriminate against persons for pre-existing medical conditions. The Medicare System of healthcare, like the system in Canada, combines private healthcare providers with government payer insurance. While some American healthcare programs combine private providers with a single government payer, these programs are funded through taxes rather than insurance premiums. A few countries have adopted the Beveridge System of healthcare in which the government is both the provider and payer of healthcare. Healthcare for American military veterans utilizes the Beveridge System. Unlike the healthcare systems in other countries, the American healthcare system combines elements of different systems. It has ye t to be determined how long this mixed system will remain viable. Works Cited Kaiser Commission. â€Å"Medicaid and the Uninsured.† 2010.

HEALTHCARE ETHICS AND END OF LIFE DECISIONS Essay - 5

HEALTHCARE ETHICS AND END OF LIFE DECISIONS - Essay Example This causes an ethical challenge because decision is critical in the solving of the problem. In this regard, this essay will tear in to one ethical and moral dilemma case that will help in understanding this view. Further, the essay will focus on vital ethical principles related to the case and the process of making the ethical decision by medical administrators entangled in the case (Pozgar, 2012). In addition, the essay will provide an argument as to whether the handling of the case was appropriate then try to point out ways that would have the situation turn out differently. Therefore, the chosen case involved a sixteen-month-old baby boy whose father chose to end the life of his son at gunpoint. As per the case, hospital administrators refused to remove the boy from the respirator citing the right to life principle, as they did not agree to the father ending the life of the boy prematurely. In addition, the case presented the respect for autonomy to which the boy could not make the decision on whether to live or not because of the medical state and age of the boy (Zahedi, Larijani & Bazzaz, 2007). In this regard, the father decided to pull the plug after seeing that the boy was not getting any better hence going contrary to these two ethical principles. Ideally, siding with the request made by the parents of removing their son from the machine was not an option that the healthcare providers were willing to entertain. They stood their ground by maintaining that their hospital could not support their decision citing ethical reasons. Therefore, to them the decision was not a moral obligation rather an ethical move that they had sworn by before joining the practice. For one, every individual involved in the case acted out in a manner that they all saw fit hence justifying their deeds. Therefore, the handling of the matter was appropriate because there were injuries despite the presence of a riffle

Is the father really a good guy Essay Example for Free

Is the father really a good guy Essay McCarthy has given a masterpiece that has moved many people with the way he constructed the story of the Road where a father and a boy were engaged in a life changing tragedy. There were also bad things that happened during that time by which one could question if the father is really a good guy. Upon reading the story, I am overly moved that the father is not that good. He may have saved the life of his son that was close to danger. The father must do it since it was his responsibility as the parent of the boy to take care of him in any circumstances until the boy reaches the right age. I think on that part, being a responsible father to him is a good sign that he gives importance to his duties and obligations as a father. The father might have provided the son with the things he need, and I think the boy greatly appreciates the effort in the story. However in the other parts of the story, the father I think was indifferent with the issues that are widespread in their place. He may have something that makes him act that way. Nonetheless, as a citizen, he must show bits of concern with her own state. Read more:Â  My Father Goes to Court Essay He must have shown concern, if not participation for the movements that might have happened in the story. Being a human being calls for many things in life. One must learn and understand that life isn’t that grand. We can’t see all the things we wanted, and never will it happen that what we expect every other people’s interactions with us be that good, the way we would treat them. Seeing the differences and uniqueness of each one of us, I guess that there really are many things that have to be considered in order to look into something if it’s really good or bad. Life on earth is not a fantasy that we can only see the good things, however seeing the other things here, the bad things, unreasonable and strange things, we must evaluate, and I guess have to do something for the situation. In the story, there were inhumanities that are witnessed and I think, being a good citizen might apply by taking into action some virtues that we learn from our ancient thinkers. Like the saying that giving is always better than receiving presents, it is applicable with the kids the father has seen. Even if they are not his sons or daughter, it was still a humane decision if he will extend a little help to them. Also, it might teach his son some of the good manners a man must do in order to give his life a better meaning. It will give the boy some ideas on how to react with every situation that comes along. If the father will just be gentle to other kids, then he (the son) might also be gentle and helpful in his future life. The end of the story was a sad one. After all his attempts to give his son a good life, the father still died and left his boy with no one else to be with. No one would have taken care of the boy not until the time he was adopted by someone with a good heart. The example that the guy has set and has portrayed in the role was the good man, who in the past has been already following them. He showed concern with the father and the son, giving the son the chance not to be miserable in that situation. Being good in the real sense is relative to the people who evaluate others. I think, in this case, I judged the father as a good father but not a good citizen. In evaluating this, he is not good since he is only good in one side. When someone or something is evaluated, it must first fit with the given categories. And since he was not consistent with the preferences I have set in seeing if a guy is a good guy or not, then he is a bad guy, ignoring some of the important things that might also affect his son in the long run. The guy could have just given his son some insights about life that will help him evaluate his own and of course, give him the idea of what a good citizen is. Instead, the other man who adopted the son was better showing concern, and seeing earlier the danger of the father overprotecting his son with all of the elements of life. Works Cited Cormac McCarthy. The Road. 2007. 13 December 2007. http://books. guardian. co. uk/reviews/generalfiction/0,,1956973,00. html.

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay Example for Free

Accounting Analysis of the 2011 Annual Report for Bank of Queensland Limited Essay 1. Executive Summary The aim of this report is to provide an accounting analysis of the 2011 annual report for Bank of Queensland Limited (BOQ), and a critique of the reporting of their performance. The report discusses the choice of accounting policies and the flexibility of these policies. The main objective of this report is to evaluate and recognise the possibility of using creative accounting within the company, recognise and questionable accounting numbers within items listed previously. A number of items have been selected from Income Statement, Balance Sheet and Cash Flow Statement. 2. Overview Bank of Queensland Limited (BOQ), has history of 137 years with network of over 280 branches operating in Queensland. It offers core banking (commercial/retail), equipment finance, wealth management and insuranceservices. BOQ is listed on the ASX and uses its unique concept of the Owner-Managed Branch (OMB),a partnership between the Bank of Queensland (franchisor) and experienced bank managers (franchisees) to provide banking services. See more:  Capital budgeting essay 3. Description of key accounting policies and standards 3.1 Loans and advances at amortised cost (Asset) As shown on BOQ’s Balance sheet in FY11, loans and advances at amortised cost are big-ticket itemsin its assets accounting for approximately 98 per cent. According to the significant accounting policies explored by BOQ annual report 2011, loans and advances are originated by the bank and are recognised upon cash being advanced to the borrower. Based on AASB13, loans and advances are initially recognised at fair value plus incremental direct transaction cost using the effective interest method. 3.2 Deposits and borrowing (Liability) Deposits, as the one of the most important cash inflows of the bank, follow ruleAASB13 as well. They are initially recognised at fair value plus transaction costs and thenby using the effective interest method, they are measured at amortised cost. It is classified in two concentrations: retail deposits and wholesale deposits. 3.3 Employee benefits (Expense) This item follows AASB119Employee Benefits which has been amended in its accounting rules affecting the measurement of its obligations and the timing of recognition of termination benefits. Employee benefits can be classified to four categories: wages, salaries and annual leave; long service leave; superannuation plan and share based payments. 4. Flexibility of Management in Selecting the Key Accounting Policies It is undeniable that having flexiblemanagement can exert positive effects on the presentation of company’s annual financial report. Specifically, from the Bank of Queensland ´s perspective, if mangers have considerable adaptability in selecting the key accounting policies, the financial performance of Bank of Queensland Ltd can be improved; therefore more investors and customers would give priority to cooperating with them in the future. 4.1 Loan and Advances at Amortized Cost 4.1.1 Flexibility Analysis The measurement of loans and advances at amortized cost is extremelyfavourable to commercial banks. From BOQ’s consolidated financial annual report, the loan and advances at amortized cost accounted for around 83.3% of total assets in 2011, it had increased from 31,736,5 million to 33,276,1 million during 2010 to 2011. This change in $1539, 6 million was caused by impairment charges made by managers of the bank. The increase of loans and advances at amortized cost could enhance the customers trust in the bank. Sincefinancial funds, credit business and debts are the core business transaction of the banking industry, this itemappears to increase receivable accounts. Also, as banks could charge a reasonable rate of interest on such future loans/advances, they are able utilizethis income to pay current liabilities, wage and salaries of employees, and also the tax liability of business. Consequently, the BOQ’s managers have selected a flexible accounting policy in this item. 4.1.2 Accounting policies analysis Being dominant in the assets, loans and advances at amortized cost carries the burden of generating cash. The way that Bank of Queensland recognizes loans and advances at amortized cost can be separated to two phases. Initially, loans are recognized at fair value plus incremental direct transaction costs. Secondly, BOQ uses effective interest method to measure the amortized cost at each reporting date. The advantage of this accounting policy is that including direct transaction cost in the loan price can offset the actual transaction cost occurred and maximize the profit for the bank. Additionally, the effective interest method is considered as one of the prior methods for amortizing a bond discount. Theoretically, investors require a discount on bonds because the market interest rate at the time of issue is higher than the coupon payments on the bond. Therefore, by amortizing the discount at the market interest rate, accounting statement of Bank of Queensland will exactly reveal the economic reality of the bond issue and its true cost of debt. 4.2Deposits and Borrowing 4.2.1 Flexibility Analysis Due to the characteristics of banking industry, there is a high flexibility for management in these two liabilities. It is noticeable that deposits and borrowing accounted for about 97% of total liabilities on the balance sheet. Occupying 69% of total deposits, managers pay more attention to Retail Banking Services because of itsattractiveness to customers compared to other types of deposits. 4.2.2 Accounting Policies Analysis This policy states that securitization set-up costs relating to on-balance sheet assets are included with securitization borrowings, and amortization is recorded as interest expense. Initially, excluding off-balance sheet costs makes the liability much smaller and enlarges their net assets. Likewise, interest on debt is a tax-deductible expense and creates a tax shield benefiting Bank of Queensland. The major function for this policy is to save cash flows for BOQ. 4.3 Employee Benefits 4.3.1 Flexibility Analysis Employee expenses mainly consist of share based payments and employee benefits. All of these kinds of financial activities are beneficialto BOQ.The result from increasing incentives to employees applies as it encourages them to performenthusiasticallywhicheventuallyleads to higher profits for the firm. 4.3.2 Accounting policy analysis Among Employee Benefits, shared based payments are distinguished. The accounting policy demonstrates that Bank of Queensland allows employees to acquire its shares, options and rights sold recognized in the Employee Benefits Reserve. This expense could be reversed if the loss is not due to a market condition. This is highly beneficial as it encourages employees to purchase shares of their own company but, on the other hand, as more shares are sold, the higher price rises in the stock exchange. 5. Quality of Disclosure Made in BOQ Accounts The quality of disclosure in the BOQ ´s policies, strategy, performance and financial statements and reports is satisfactory as it provides accessible, transparent and fairly justified information. As the BOQ is a listed company, it has to comply with all ASX disclosure policies and reporting but in addition it also complies with the ASX Corporate Governance Recommendations as well as the Australian Prudential Standards (APS) (Profit Announcement 2011). In the profit announcement report for 2011, BOQ discloses a number of disclosure principles which include management, board structure, ethical and responsible decision making, financial reporting, timely and balanced disclosure, respect rights of shareholders, recognize and manage risk, remuneration. 5.1 Business Strategy and Economic Consequences The business strategy and economic consequences are disclosed in the notes to the annual report in terms of the risk management of the company. As it explains in these notes the bank approach is to manage its risk in terms of credit risk, market risk, liquidity, operational risk, compliance policies and capital management. As it states in the annual report there is a high level of assessment and monitoring of these risks in order to follow the company ´s strategy. 5.2 Notes to the Financial Statements – Explanation of Policies The notes to the financial statements and reports do provide an explanation to the bank ´s management policies. According to the 2011 Annual Report these policies provide effectiveness and efficiency in terms of managing the risks described above as well as creating controls to support growth and competitive advantage. An example of these policies in 2011 was a strong expense management which lead them to reduce their cost-to-income ratio from 45.8% to 44.5%. Moreover, these policies provide regulatory compliance as well as performance management. 5.3 Explanation of Current Performance BOQ through its yearly Profit Announcement Report clearly explains its current performance in terms of its principal activities. It states its current level of profitability and the main reasons for any losses. As well as these profit or losses explanations the report shows explanations for changes in expenses, asset growth, retail deposit growth, branch network expansion and capital management. 5.4 Accounting / Financial Rules In terms of financial conventions that restrict the firm as a banking institution, the main one is the Basel II Accord in which the bank is obligated to maintain capital adequacy requirements. In the 2011 Annual report is mentioned that Tier 1 capital made up of equity capital and disclosed reserves was higher than required by Australian Prudential Regulation Authority (APRA). Moreover, AASB 124 Related Party Disclosures is additionally disclosed in order to understand the impact on the firm. Moreover it discloses all its consolidated statements for all subsidiaries of the group following all consolidation standards. 5.5 Segment Disclosure The quality of the segment disclosure for BOQ is sufficient as it discloses its two operating segments, and since the bank operates only in Queensland, it does not need geographical segmentation. It discloses the high level metrics for both of the banking and insurance segments as well as consolidated totals (Annual Report 2011 pg. 89). Also, following consolidation requirements it eliminates inter-company transactions (Annual Report 2011 pg. 89). 6. Questionable Accounting Numbers The most important and questionable numbers can be seen in the yearly Profit Announcement where BOQ announced a net loss after tax of 90.6 million AUD. The explanation for this loss was attributed to significant impairment charges. As the income analysis shows that the company made a reasonable operating income loss, but the large part of the loss was due to a revision of their commercial loans and provisioning approach. They decided to increase these specific commercial loan provisions more than close to 90 million due to the continuous decline in commercial property in Queensland. Along with loan impairments, the bank also impaired a substantial amount of assets, also because of the decline if commercial property. Furthermore in the Directors Report in 2011 there were some potential red flags regarding remuneration. As the bank went through a restructure last year there were a number of high level managerial positions that changed in this period. During this transition there were a number of payments classified as  ´others` that did not have a clear explanation. An example of this includes a payment of half a million dollars to the previous CEO to  ´ensure a smooth transition` between him and the newly appointed CEO. While taking into account the Director ´s report is audited by KPMG, this payment seemed excessive. 7. Undone Distortions Based on previous parts, the conclusion has arrived that BOQ suffered net loss of $90.6 million because of the tremendous growth in impairment loss. The footnote disclosures in the Profit Announcement provide the composition of the impairment loss. According to note 11, loan impairment expenses totalled $327.7 million. $165.7 million of this amount is specific provision impairment and the rest $162 million relates to collective provision. Moreover, impairment loss for assets also amounts to $578.7 million. Note 4suggests that BOQ ´s management increase its impairment loss based on their estimates of dropping commercial property market. However, this estimate comes from historical experience and professional judgment. In contrast, the estimate might be different from actual results. Therefore, distortions may arise resulting from overstated impairment loss. In order to undo the distortion, the impairment loss should have been adjusted to a lower level with fewer provisions. 8. Financial Press Discussions Even before the Profit Announcement of BOQ came out, many financial reporters foresaw the net loss of BOQ resulting from increasing impairment loss. The downturns in tourism and recent natural disasters impacted Queensland’s economy negatively, and the conditions in Queensland were expected to remain challenging in the future because of strong Australian dollar. As a result, for BOQ a company that is highly exposed to Queensland housing market, the current poor performance of might not change in short term.Following by the poor performance, BOQ isnow struggling to keep regulators happy and keep its capital at acceptable level. On 26 March 2012, BOQ announced aequity rising of $450 million. However, by doing this, the existing shareholders of BOQ will be heavily diluted and it will cause its share price to drop significantly.

Quality Management in the Public Administration through CAF

Quality Management in the Public Administration through CAF ESF 4.159 – Developing Quality Management in the Public Administration through CAF (SLIDE 3) The Commissions main Thematic Objectives are set out in Article 9 of the Common Strategic Framework. Each common strategic framework contributes to the Union strategy for smart, sustainable and inclusive growth. Such objectives may be translated into specific priorities to each common strategic framework fund. The European Commission believes that the respective member states should continuously improve the environment for their businesses, citizens and stakeholders by means of the modernization of public administration. The chosen project falls within the 11th Thematic Objective that seeks the enhancing of institutional capacity and efficient public administration through stronger institutional capacity and more efficient public administration supported the European Social Fund (ESF). (SLIDE 4) In total the amount of ESF funds allocated to this project amount to a total of three hundred and thirteen thousand, three hundred and seventy euros. The central objective is that of strengthening efficiency and effectiveness of the public administration through lifelong learning and innovative activities. These are the main funding information including the total amount of allocated funds and the areas of intervention. (SLIDE 5) Through such investment economic improvement is one of the main drivers. This will be achieved from better business environment and other societal and economic impacts of the subject stakeholders. The EU Commission will specifically assess: The needs of stakeholders in order to improve the delivery through quality management systems, and; That there is also a set of actions, referring to the establishment and use of already set quality management systems in a sustainable way. (SLIDE 6) Before the implementation of this project, the situation within the Maltese Public Administration was characterised by limited use of quality management systems. Nevertheless, elements such as the CAF, customer care and redress, online portals, service charters, directives and guidelines, eGovernment, one stop shop, Local Councils (as an alternative delivery channel), partnerships with NGOs and capacity building only existed to a limited extent. This project seeks to develop the skills and competences of public officers in the application of the CAF and central competencies within the Management Efficiency Unit (MEU). This would be achieved through training and networking of CAF users and experts. This also leads to commitment that improves the public service delivery through burden reduction of regulation and administrative procedures, quality assurance and control. Service delivery would increasingly become professional, fair, transparent and outcome-oriented. Service users would also be able to choose from channels of delivery which should be as close as possible to them. For such achievements the MEU would become a centre of excellence as regards the CAF. It would be able to strengthen the public sector in CAF implementation and the management of certification in order to ensure long term-sustainability. To obtain such objectives, adoption of better practices, maximizing of partnership synergies, leverage technology and the pursuing of corporate social responsibility are essential tools. (SLIDE 7) The CAF model is mainly based on 3 pillars that are; Structure, Process, Outcome. Structure (or Leadership) holds that; CAF is based on 2 key elements that are: Enablers and Results and that; Each enabler and result is further broken down into key sub-criteria Process holds that; CAF is rooted on a team’s view of the position of an organisation at a particular point in time and that; CAF nurtures a continuous improvement mindset within an organisation Outcome holds that; Benefits for the organization’s stakeholders, image and reputation (SLIDE 8) Assessment of the achievement of desired achieved goals is done through the PDCA cycle. Basically this cycle observes the; Initiation of the project such as the: Planning and organization of the process and Communication within the organisation Carrying out of self-assessment such as the: Setting up of the self assessment team Training and data gathering and Self assessment Planning and execution of improvements includes: Prioritization and planning Communication of the improvement plan ad Periodic review of the project (SLIDE 9 and 10) Scoring of sub-criteria is based on the PDCA cycle which typically takes between 6 to 10 weeks depending on the complexity and scale of the issue at stake. The 6 main criteria for fulfillment under conditionality 11 will achieve results into 3 main areas, which are of a Societal, Citizen and Workforce nature. All achievements lead to further economic efficiency within the subject organisation. Societal, Citizen/Consumer, and People/Workforce benefits will be achieved: Societal improvements include: Improvement in quality of life Adaptation to trends Proactive holistic approach Stakeholder engagement Transparency Citizen improvements include: Faster delivery Improved service level Cost-efficient operations Image and reputation Workforce improvements include: Motivated workforce Role clarity and involvement Improved commitment to mission Better resource utilisation Reduced skill gaps (SLIDE 11) 4 key strategic objectives form the core of this project: CAF as Quality Management System (QMS): that Promotes and implements the CAF as the Maltese Public Administration’s first choice of quality management system It is anticipated that strategic initiative to attain this strategic objective include but are not necessarily limited to: further roll out of CAF within Government; providing implementation support, enablement and capacity to Department and Government Entities implementing CAF; once a critical mass of Departments and Government Entities have adopted CAF, a quality award is introduced to recognize achievement; sharpening the focus on results and outcome orientation; and introducing CAF in education and justice sectors. Partnerships: that Strengthen partnership development and management between the Maltese Public Administration and its stakeholders It is anticipated that strategic initiatives to attain this strategic objective include but are not necessarily limited to: providing guidance and building capacity in partnership development and management; developing further strategic partnerships in various sectors; extending consultation to service design; sustaining and improving on corporate social responsibility; strengthening a proactive information policy; and developing a corporate identity kit for the Public Administration. There are all areas where citizens, service users, and stakeholders can act together in co-design, co-decision making, co-production and co-evaluation. Services/Processes: Improves the way services and associated business processes operate and innovate within the Public administration It is anticipated that strategic initiative to attain this strategic objective include but are not necessarily limited to: improving and innovating services and channels in use within the Public Administration; developing capacity to implement business management; further supporting business processes with ICT; better records management; maximizing citizen/customer suggestion and complaints system; and introducing systematic citizen/customer satisfaction measurement. People: Develops the capabilities of the Public Administration workforce in customer service, partnership development and quality management systems It is anticipated that strategic initiative to attain this strategic objective include but are not necessarily limited to: sharpening the focus on performance management to ensure accessibility, transparency, quality of service delivery, involvement; training and development of Public employees in the required toolkit; and introducing climate and culture perception surveys with staff. (SLIDE 12) Current state-of-play: The adoption of a quality management framework would build on these efforts and works towards a more consistent approach to continuous improvement. CAF is a core tool to achieve sustainable excellence in all performance aspects. Actions are based on the premise that excellent results with respect to performance, customers, people and society are achieved through leadership driving policy and strategy, that is delivered through people partnerships, resources, processes and change management. Unlike various other quality management models CAF is specifically targeted for public administration and is capable of capturing unique features of government organisations, holds a high degree of flexibility and may be used n a wide variety of circumstances. For this reason, CAF plays an enormous role in Malta’s National Reform Programme under the Europe 2020 strategy. By the adoption and promotion of CAF, the MEU would be increasing its level of self-assessment. MEU also aims to become the Maltese centre of expertise through the strengthening of its in-house capacity. (SLIDE 13) Three types of training that have been delivered by the European Institute of Public Administration in Mata include: A Specialised Training Programme in CAF delivered by CAF experts to 14 members (out of a total of around 20) of MEU staff; A CAF Model Training Programme delivered by CAF experts to 6 groups of public officials; and Training on the Procedure on External Feedback and the CAF Label Training Programme delivered to members of MEU staff and public officials in the public sector. 154 civil servants were trained in the TQM approach for the public sector to obtain knowledge on relevant concepts of quality development from a holistic perspective†¦ the content of quality instrument that have been used successfully over the past decade in many public sector organisations in many countries and the adequate processes of implementation. Additionally, a group of experts was also trained in the Procedure of External Feedback, assuring qualitative progress in future organisational development. A CAF website has also been created. 3 CAF user organisations in Malta and Gozo have also been registered. Each after successfully completing a cycle of CAF assessment and implementation. (These are the Gozo Public Library, the Food Safety Unit and the Gozo Sports complex.) These users were also made subject to the process of concluding their second self-assessment, which would lead them to achieve the CAF Label certification. It should also be noted that the CAF Label Certification is valid for 2 years and thus each government entity would have to be assessed and certified every two years. Other 5 public organisations including Appogg and Sedqa have engaged in CAF towards excellence with the assistance of the MEU. (SLIDE 14) SERVIZZ.GOV portal is an online portal whereby citizens can complain with Local Councils and entities. There are pre-set timeframes for closure of the complaint, typically 10 or 20 days depending on the subject case. A significant percentage of complains are anonymous and some 95% of cases originate from Local Councils. MEU developed an in-house data warehouse to analyse trends and responsiveness. Overall, Local Council and entity responsiveness are analysed. MEU also monitors customer complaints performance regularly and validates closure on a sample basis. CUSTOMER CARE and REDRESS. All line ministries have customer care officers within their organisational structures. There are also administrative customer care officers within designated Directories within Ministries which route complaint resolution and monitor complaint closure. The major regulatory authorities, Departments and Government entities have various forms of customer care offices in operation. Training to Customer Care officers has been provided by the MEU and the CDRT/OPM. Redress mechanisms available include the office of the Ombudsman, Tribunals and the Law Courts. QUALTY SERVICE CHARTERS. Charters spell out the rights of citizens as customers of a Public Service and specify the quality of service that can be expected. A department holding a charter will commit itself to stated performance targets; typically on waiting times, quality of product, courtesy and information provided. Charters also explain how to lodge complaints. In the light of government commitments, it is the opinion of the MEU that it is worth revising the Quality Service Charter initiative to reflect the changing times and resources of the Public Administration. However, such initiative should be as simple as possible, by monitored and audited regularly by third parties, independent of the servicing Department such as the IAID (i.e. for auditing purposes). ONE STOP SHOPS. Business First one-stop-shops run by Malta Enterprise since the beginning of 2012 with only 5% of total number of applications not being delivered within the prescribed deadline. The Malta Financial Services Authority can register a limited liability company within 48 hours provided the correct documentation is submitted. Local Councils are seen as the key means to move Public Services closer to citizens and service users. They already offer a range of community services. However, more work needs to be done to bring the most-frequently-used Public Services within the locality. (SLIDE 15) Through all these actions this project will lead to significant economic results. It has been calculated that around 70% of the total candidate organisations will benefit from an average of a 20% improvement that mainly includes economic efficiency. Stakeholders within the public administration do not only include private citizens but also the state itself. As a result the State will benefit from lesser deficits. (SLIDE 16 and 17) An analysis highlighting the Strengths, Weaknesses, Opportunities and Threats resulting from this project has also been done. Some of the main positive aspects are the better acquired knowledge about the tapping of EU funds, increased employment and the reduction of cost and administrative burdens. However, challenges such as new social risks and fiscal consolidation should still be studied and dealt with. CAF helps the Government in creating and maintaining the best possible environment in which Malta’s economy could sustainably grow. Government would be able to create a sense of peace of mind in which, through transparency and less red tape economic operators will know where they stand. It is vital that pointless bureaucracy does not lead to extra costs that weigh down enterprises and hamper economic growth. Further economic growth will be achieved through investment in infrastructure and the productive capabilities of the country, the skills of the workforce and more workers who enter the labour market.

Essay --

Another reason why sugar harms the body is that a calcium deficiency leads to osteoporosis. Sugar will steal calcium from the blood stream; however, if there is not enough calcium in the blood stream, the sugar will then pull vital calcium from the bones. The calcium taken directly from the bones causes them to be weak and fragile, which unmistakeably leads to osteoporosis (((APPLETON, 23))). Osteoporosis is a bone disease that plagues many Americans. The best way to counteract osteoporosis is to drop sugar from the diet completely. Americans on average do not have a proper calcium-phosphorus ratio and sugar simply creates more havoc for the human body. Because of an imbalance of nutrients, important enzymes of the human body are disrupted. The human body is full of small chemical reactions called enzymes. These enzymes enable cells to function properly and efficiently. One important role of enzymes is that of metabolism. Metabolism is a digestive process that relies on properly functioning enzymes. The enzymes that control metabolism need a proper balance of nutrients in order to function properly. However, the enemy, sugar, once again causes harm. Sugar negates these nutrients, leaving the enzymes weak and ineffective. An increased amount of sugar in the body decreases the effectiveness of enzymes, therefore decreasing metabolism. A decrease in metabolism causes food to be digested and absorbed at a slower rate. A weak metabolism leaves the human weak as well. The enzymes that are responsible for metabolism are negatively affected by sugar. Due to a slowed metabolism, allergies can result if food is not properly digested. The enzymes in the small intestine are greatly affected by sugar. Sugar makes the digestion process slow... ...foreign invader. Common autoimmune diseases are Rheumatoid arthritis, multiple sclerosis, type one diabetes, and hyperthyroidism, to name a few (((CAMPBELL, PG 184))). These diseases distress all to many Americans because they appear because of an overload of sugar. The endocrine gland is greatly inhibited by the increase in sugar. The body regulates the affect of sugar on different minerals by the endocrine system. It is an automatic process that occurs in the body be specialized organs, or glands. Processes such as respiration, heartbeat, digestion and elimination of food, body temperature, and balanced body chemistry rely on properly functioning endocrine glands (((APPLETON, PG. 27))). Without these automatic processes occurring properly, the human body will decay rapidly. Sugar greatly inhibits the endocrine gland, which in turn annihilates the human body.

Coming Full Circle :: College Writing Education Essays

Coming Full Circle Roger Sale, a former professor at the University of Washington says, "I can't know what I want until I see something I like." This is said in response to the common question asked by students, "What do you want our papers to be about?" Hearing this must get tiresome for teachers as well as students. Sale, in his essay on "The Relationships Struck Between Writer and Reader, Reader and Writer, Student and Teacher, Teacher and Student", suggests not telling the student exactly what is wanted, to be flexible and "suggest to all students that what is important is what they think, not what the teacher thinks." Over the years I've found that teachers and students go through stages in the education process in what they want to hear and what they like. Throughout this process students learn that not all teachers have the quality of being flexible, and often wonder "Does it matter what I think?" I think and certainly hope the stages come full circle. When we were young and learning to write it seemed that each sentence was an accomplishment, something to be proud of. In elementary school our teachers encouraged creativity. Writing was fun, not a chore. It seemed we could write about anything and our teacher would write "Very Good!", stick a red star on our page and encourage more. In fifth grade I wrote a poem on the color brown. I have no idea where the source for this poem came from and I wish I could remember what others wrote. Did we have to write about a color, specifically brown? Probably not. I do like this color but why not pink? My poem is absolutely morbid! To this day I am chastised about it. Leave it to Mom to put it in a scrapbook for my entire graduation party to read. Following is a sample of "Brown." Brown I need you I'll give you my dead animal for all you have Brown I need you How ridiculous! Who ever heard of a fifth grader writing so passionately, yet morbidly about a color? Know what? My teacher claimed he liked it! Maybe he feared my morbidity. At any rate I continued to write and enjoy doing so. There seemed to be little or no boundaries in elementary school. My teachers were always flexible and encouraging; they seemed to care what I thought. There comes a time in junior high when teachers don't encourage creativity and individuality. Coming Full Circle :: College Writing Education Essays Coming Full Circle Roger Sale, a former professor at the University of Washington says, "I can't know what I want until I see something I like." This is said in response to the common question asked by students, "What do you want our papers to be about?" Hearing this must get tiresome for teachers as well as students. Sale, in his essay on "The Relationships Struck Between Writer and Reader, Reader and Writer, Student and Teacher, Teacher and Student", suggests not telling the student exactly what is wanted, to be flexible and "suggest to all students that what is important is what they think, not what the teacher thinks." Over the years I've found that teachers and students go through stages in the education process in what they want to hear and what they like. Throughout this process students learn that not all teachers have the quality of being flexible, and often wonder "Does it matter what I think?" I think and certainly hope the stages come full circle. When we were young and learning to write it seemed that each sentence was an accomplishment, something to be proud of. In elementary school our teachers encouraged creativity. Writing was fun, not a chore. It seemed we could write about anything and our teacher would write "Very Good!", stick a red star on our page and encourage more. In fifth grade I wrote a poem on the color brown. I have no idea where the source for this poem came from and I wish I could remember what others wrote. Did we have to write about a color, specifically brown? Probably not. I do like this color but why not pink? My poem is absolutely morbid! To this day I am chastised about it. Leave it to Mom to put it in a scrapbook for my entire graduation party to read. Following is a sample of "Brown." Brown I need you I'll give you my dead animal for all you have Brown I need you How ridiculous! Who ever heard of a fifth grader writing so passionately, yet morbidly about a color? Know what? My teacher claimed he liked it! Maybe he feared my morbidity. At any rate I continued to write and enjoy doing so. There seemed to be little or no boundaries in elementary school. My teachers were always flexible and encouraging; they seemed to care what I thought. There comes a time in junior high when teachers don't encourage creativity and individuality.

Pyramids :: Symbolism History Spirit Essays Research

Pyramids The image of the pyramid with the sun shinning behind it was taken from a 1996 brochure advertising a weekend seminar with Robert Kirby, an international speaker and author. Kirby's weekend seminar is titled "Manifesting Your Life - Purpose, Prosperity and Abundance." His self proclaimed fields of expertise include Corporate Negotiation, Accelerated Learning, Transformational Psychology, Kinesiology, Emotional-Spiritual Revitalism, and Energy Field Research, among others. The brochure states, "Newly researched evidence now permits you to unleash enormous latent creative capabilities through your body's dynamic electrical energy field." Robert Kirby is one of the many people currently making a living utilizing information associated with the new age spiritual movement. The new age spiritual movement is a very broad ideological umbrella covering the terminology Kirby uses, and much more. The new age movement seems to signal above all, an interest in the mind-body-spirit connection. People are pursuing the idea that the knowledge is within each individual to unite the physical, emotional, mental, and spiritual aspects of themselves to create wholeness. The pyramid seems to have been adopted as a powerful symbol for these ideas. The pyramid of the 90's is a spiritual icon for health, power, abundance, and purpose. In our country riddled by me ntal and physical health-care crisis's, where traditional western medicine clearly lacks answers, the spiritual movement is becoming increasingly wide spread, and the pyramid carries the message. The pyramid symbol carries the traditional coding of the spiritual trinity. Each side of a pyramid is a triangle and the triangle stands for the trinity of the Father, Son, and Holy Ghost. The new age trinity is a somewhat different way of looking at the traditional religious trinity ideology. The difference is in the extension of the definition. The trinity in this case is the father (spirit), mother (matter), and son (consciousness, Christ). Interaction of father spirit, with matter (mother), creates the son. The belief is that this is true of everything that exists - - all life is formed within that trinity. So ultimately the pyramid is the symbol of creation, and the symbol of God. The new age spiritual movement of the 1990's definitely includes the notion that individuals have access t o God. Interestingly enough, the meaning of the pyramid in the 1990's is not that far removed from the meaning of the original pyramids of Giza. When first looking at the two images and deciding exactly what each represents, it seems at first as if the entire meaning of the original structure is lost in today's use; however, there is a connection of meaning on a deeper level on close examination.

Bureaucracy in Tigbao Primary Multi Purpose Cooperative Inc.

INTRODUCTION Bureaucracy refers to the management of large organizations characterized by hierarchy of authority, fixed rules and regulations, impersonal relationships, rigid adherence to procedures, and a highly specialized division of labor. Bureaucracy is often associated with large entities such as government, corporations and non-governmental organizations. This includes businesses, government, education and religion. Bureaucracy connotes a rational, efficient method of accomplishing organizational goals as this would contribute to coordination and control in an organization. Max Weber, a German sociologist and political economist, gave much importance on rationality wherein efficient administration of formal rules and procedures takes place. This rationality usually occurs in almost all aspects replacing the traditional methods of social organization. Weber’s study on bureaucracy is based on ideal-type analysis and to develop this, Weber noted and has set ideal-type characteristics of bureaucratic organizations. These ideal characteristics include fixed division of labor, hierarchy of authority, creation of rules and regulations, selection based on qualifications and impersonality on personnel matters. Although not all organization acquire these characteristics, and does not fit exactly ideal type of bureaucracy, these would serve as criteria on an ideal bureaucracy present in the organization. Tigbao Primary Multi-Purpose Cooperative Inc. (TPMPCI) Tigbao, Libagon, Southern Leyte Ideal Characteristics of Bureaucracy Fixed division of labor. This refers to how the various tasks of a certain organization are divided up and being performed. The Tigbao Primary Multi-Purpose Cooperative Inc. does not possess this characteristic since their business focuses only on merchandising or trading goods and offer loan ervices to customers. In their trading business, as long as an employee knows the job and has a good educational background, she/he is qualified for the position held. Their work is not that too hard and does not require too much skills and specialization that’s why each employee can work in behalf of the other, if due to some cases such as absent, as long as he/she is very well-oriented. Also, in their loaning service, they hire employees based on his ability to handle the work and being able to know the work. Thus, the cooperative does not necessarily hire specialized experts and division of labor does not take place within the organization. Hierarchy of authority or chain of command. The hierarchy of authority in an organization is designed to benefit the company and the employees. The company grows with the strength of a competent managerial staff, and employees look to management to provide career development. A hierarchy is also a method of maintaining managerial integrity. When someone becomes a manager, she must prove to be competent, or else she will experience employee turnover. The hierarchy of authority in an organization is important to the sustained success of the company. The principles of office hierarchy and of levels of grade authority is present in the organization wherein their president or high ranking officer control and supervise the lower office or the lower levels in the organization. This clearly shows that the organization follow a chain of command which is very essential to the productivity and efficiency in the sense that lower levels also maintain the right to appeal the decisions made by the higher office. Thus, formal hierarchy would contribute to its centralization of the decisions made. Explicit Rules and Regulations. Rules and regulations are essential to one organization since it will be an aid in promoting workers efficiency. The Tigbao Primary Multi-Purpose Cooperative Inc. has certain rules employed by the organization to govern performance of workers. One of these is a standard rule in their organization that they should be on-time and avoid tardiness but these rules was not that clearly followed since the organizations’ wages and salaries are based on percentage yield. In their trading business, if the organization has no client or customers who will purchase their goods, they also have no salary. That is why employees should work hard as early as 07:00 in the morning so that they can also have a great percentage. Meanwhile in their loaning service, employees tend to follow the first come first serve basis so that there is an equal treatment among the clients. The written rules provided by the organization determine the performance of workers thus, absent of these rules in their organization would lead to inefficiency of the workers. Qualification-Based Employment. Selection, recruitment and hiring in the organization rely on specific qualification such as educational background and personality of the applicants. Their organization discourages favoritism and family connections such as â€Å"backers† since it is not an acceptable criterion for employment. Their organizations employment is largely based on technical qualifications, but not necessarily on the field of expertise but as long as he/she have the knowledge about the job. Impersonality on Personnel Matters. This means that workers should work based on their official status not on personal feelings thus there should be a detached approach on this. Officials in the said organization separate their personal feelings among clients or co-workers. This idea also means that they treated all employees equally and customers equally. They interact according to their official status. Through this impersonality, workers can work effectively without caring for their individual safety. Thus, it enables workers to be more productive in their work. Shortcomings or Problems: Inefficiency and Rigidity. Policies and procedures in the said organization contributed to inefficiency and rigidity in the sense that they follow the step-by-step procedures rather than getting the job done correctly by means of providing solutions to problems. Example of this, in their loans service, is when there were urgent transactions, they tend to follow the correct procedures in having a negotiation with their clients instead of considering their situation. But in some cases when they tend to loan in the service and withdraw money, and if they have their valid reasons, they consider their reasons. One thing employees consider in their organization is that they ear that if they were not able to follow the norms and violated the norms of impersonality, they can be accused to favoritism or â€Å"bias† thus, making if inefficient one since it takes a lot of time in following such procedures. Also, on the part of their trading business, employees were told not to let clients to have a credit during t he end of the month or if they have an inventory, that’s why most clients were mad since some tend to consider others. This leads to inefficiency since there is unequal treatment present thus making it ineffective in catering the needs of customers. Resistant to change. This refers to the action taken by individuals and groups when they perceive that a change that is occurring as a threat to them. In their organization, unfortunately, they do not have new technologies which they can utilize for the betterment of their organization and improve its productivity. But if they acquire new technologies such as computer for their paper works, they will utilize it and willing to adapt to changes. Since they had considered that through the new technologies, their transactions will be more accurate and their work is more convenient and fast also can make workers boost their competence on their work. This problem regarding bureaucracy on their organization is not that a great barrier on their part to promote efficiency on their work since when they select and in hiring process of employees, they based it on the employees’ computer literacy thus enables them to productive. Perpetuation of Race, Class and Gender Inequalities. The problem regarding treatment of employees unequally in their organization does not occur since they have equally treated their employees. Racial class inequality does not occur in their organization since employees have the same races and if they have this racial class inequality, this is not imperative in the organization. Regarding social class, middle class employees and working class employee have an equal chance to be promoted. They consider the performance since it would contribute to the success of their organization, Also the gender is not the basis in employment. If you have the qualification, whether you are a male or female applicant, you have the chance to be employed in their organization. Solutions: To solve these arising problems on their organization, first, they should set specific policy which are clear and understood by workers to promote productivity and profitability of the organization and competence among employees. Since their major problem on their organization revolves around the improper implementation of the rules and regulation, they should also set alternatives on how to solve this such as stated earlier. Management by rules should be applied by the organization wherein it follows consistent set of rules to control decisions and thus executed effectively by the lower levels of the organization. Second, if employees acquire the characteristics of being resistant to changes, they have to have orientation about the new technologies used by the organization that would contribute to employees knowledgeable skills being applied in the organization. Through orientation and training, they will learn how to operate the computers, if they have. Being resistant to change plays a big role in the organization since it will boost individual’s incompetence of his/her work thus they should employ the â€Å"adaptive to changes†. Third, with concerns about division of labor, they should hire specialized experts to have a fixed division of labor present in their organization. Work is to be done obviously by specialists and people should be organized into units based on the type of work they do or skills they have. This is an essential tool in organizations so that works will be delegated among them and being expert in the field one is into is also vital in attaining the goals and objectives of the organization. Lastly, personnel should be hired based on technical competence. The appointment to a position within the organization should be made on the grounds of technical competence. Work should be assigned based on the experience and competence of the individual. Conclusion: Tigbao Primary Multi-Purpose Cooperative Inc. has these several characteristics of bureaucracy namely hierarchy of authority, wherein the order in which authority and power in an organization is wielded and delegated from top management to every employee at every level of the rganization; explicit rules and regulations, wherein rules are designed to control the conduct of those to whom it applies and regulations too are official rules, and have to be followed; qualification based employment, wherein the basis of acquiring employees is largely based on specific qualifications, and impersonality, wherein there is a degree of separation of personal status and feelings except for the fixed division of labor thus, this organi zation has applied the ideal type of bureaucracy. Although there were few problems present in their organization, but it is not that an impediment towards organizations efficiency on attaining their goals. Through these characteristics present in their organization, these would contribute a lot to their success and effectively catering the needs of the consumers. Therefore, bureaucracy can be seen as a way to make their organization more productive and efficient. And to sum up all, an ideal-type of bureaucracy do possess these characteristics.

Traditional and Alternative Health Care Practice

Traditional and Alternative Health Care Practice The tropical climate of the Philippines has made it possible for thousands of plants and vegetation to thrive more in lush forests. Many herbal plants have been tapped because of its efficacy against common ailments and the practice of the use of herbal plants as medicines have stretched as far as during pre-Spanish era, and are still being practiced until these modern times. The Department of Health (DOH) advocated the use of herbal plants as what is considered as form of primary health care and as an answer to the increasing cost of synthetic drugs in the market.These 10 DOH-approved herbal plants are found within the country and have been proven to treat common ailments, according to the thorough research done by National Science Development Board, and other government and private agencies and persons. Its importance in providing better health care was not overlooked. In 1992, The DOH, through former Health Secretary and Senator Jua n M. Flavier made a health program by virtue of Administrative Order No. 12. This program was known as the Traditional Medicine Program, with its main function of promoting and advocating the use of traditional medicine across the country.In 1994, the drafting of a traditional medicine law was initiated in order to institutionalize the program. Then by 1997, President Fidel V. Ramos saw the promising potential of traditional medicines both in the health of Filipinos and the economy and timely approved the Republic Act 8423, also known as the Traditional and Alternative Medicine Act (TAMA) of 1997. This law then, gave rise to the government owned and controlled corporation known as the Philippine Institute of Traditional and Alternative Health Care (PITAHC).It is attached to the DOH in delivering safe, effective and affordable proper traditional and alternative (TAHC) health care products and services to the people. The 10 DOH-approved herbal plants are listed below, along with their uses, preparations and names in different places/dialects within the country. 1. Lagundi (Vitex negundo) * Kamalan (Tag. ) * Limo-limo (Ilk. ) * Tugas (Ceb. ) * Dabtan (If. ) * Molave aso (Sul. ) * 5 leaveschaste tree (English) Lagundi is a shrub type of plant growing wild in vacant lots and waste land. Matured branches are planted. The flowers are blue and bell-shaped.The small fruits turn black when ripe. It is better to collect the leaves when are in bloom. Uses: * For asthma, cough and fever – boil raw fruits or leaves in 2 glasses of water for15 minutes until the water left in only 1 glass (decoction). Strain. Leaves should be chopped and the following dosages of the decoction are given according to age group: Dried leavesFresh leaves Adult4 tbsp. 6tbsp. 7-12 yrs. 2 tbsp. 3 tbsp. 2-6 yrs. 1 tbsp. 1 ? tbsp. * For dysentery, colds and pain in any part of the body as in influenza – boil a handful of leaves and flowers in water to produce a glass full of decoction an d drink it three times a day. For skin diseases (dermatitis, scabies ulcer, eczema) and wounds – prepare a decoction from handful of leaves. Wash and clean the skin/wound with the decoction. * For headache – crush leaves and may be applied on the forehead. * For rheumatism, sprain and contusions, insect bites – pound the leaves and apply on affected part. * For aromatic bath for sick patients – prepare leaf decoction for use in sick and newly delivered patients. 2. Yerba (Hierba) Buena (Mentha cordifelia) * Herba Buena (most dialects) * Hierba/Yerba Buena (Spanish) * Hilbas (Dav. , Ley. ) * Opiz Ablebana (If. ) * Malipuen (Als. ) Peppermint, mint (English) Yerba (Hierba) Buena is a small multi-branching aromatic herb. The leaves are small, elliptical and with toothed margin. The stem creeps to the ground and develops roots. It may be also propagated through cuttings. Uses: * For pain in different parts of the body as headache, stomach ache – boil c hopped leaves in 2 glasses of water for 15 minutes. Cool and strain. Dried leavesFresh leves Adult6 tbsp. 4 tbsp. 7-12 yrs.? tbsp. of adult dose Divide decoction into two parts and drink one part every three hours. * For rheumatism, arthiritis and headache – crush the fresh leaves and squeeze sap.Massage sap on painful parts with eucalyptus. * For cough and cold (serves as expectorant) – get about 10 fresh leaves and soak in a glass of hot water. Drink as tea. * For swollen gums – steep 6 g. of fresh plant in a glass of boiling water for 30 minutes. Use solution as gargle. * For toothache – cut fresh plant and squeeze sap. Soak a piece to cotton in the sap and insert this in aching tooth cavity. Mouth should be rinsed by gargling salt solution before inserting the cotton dipped with plant sap. To prepare salt solution: add 5 g. of table salt to one glass of water. For menstrual and gas pain – soak a handful of leaves in a glass of boiling water. Dr ink infusion. It induces menstrual flow and sweating. * For nausea and fainting – crush leaves and apply at nostrils of patients. * For insect bites – may be prepared in two ways: 1. Crush leaves and apply juice on affected part. 2. Pound leaves until paste-like. Rub this on affected part. * For pruritis – boil plant alone or with eucalyptus in water. Uses decoction as a wash on affected area. 3. Sambong (Blumea balsamifera) * Alibhon Alimon (Vis. ) * Kambihon, Lakdanbulan (Vis. ) * Ayohan, Bulaklak, Ga buen, Kaliban (Tag. * Gintin-gintin, Haliban/Camphor (English) Sambong is a plant that reaches 1 ? to 3 meters in height with rough hairy leaves. Young plants around mother plant may be separated when they have three or more leaves. Uses: * For anti-edema, diuretic, and anti-urolithiasis – boil chopped leaves in a glass of water for 15 minutes until one glassful remains. Cool and strain. Dried leavesFresh leaves Adult4 tbsp. 6 tbsp. 7-12 yrs.? tbsp. of adu lt does Divide decoction into 3 parts. Drink one part 3 times a day. Note: Sambong is not a medicine for kidney infection. 4. Tsaang Gubat (Carmona retusa) Alibungog (Vis. ) * Kalabonog, Maragued (Ilk. ) * Kalimunog, Taglokot, Talibunog, Tsa (Tag. ) * Malatadian (Gad. ) Tsaang- Gubat is a shrub with a small, shiny nice-looking leaves that grows in wild uncultivated areas and forests. Mature stems are used for planting. Uses: * For diarrhea – boil the following amount of chopped leaves in 2 glasses of water for 15 minutes or until amount of water goes down to 1 glass. Cool and strain. Dried leavesFresh leaves Adult10 tbsp. 12 tbsp. 7-12 yrs. 5 tbsp. 6 tbsp. 2-6 yrs. 2 ? tbsp. 3 tbsp. Divide decoction into 4 parts. Let patient drink 1 part every 3 hours. For stomach ache – wash leaves and chop. Boil chopped leaves in 1 glass of water for 15 minutes. Cool and filter/strain. Dried leavesFresh leaves Adult2 tbsp. 3 tbsp. 7-12 yrs. 1 tbsp. 1 ? tbsp. 5. Niyug-Niyogan (Quisqua lis indica L. ) * Balitadham, Pnones, Pinio, Bono (Bis. ) * Bawe-bawe (Pamp. ) * Kasumbal, Talolong (Bik. ) * Tartarau (Ilk. ) * Burma creeper, Chinese honey suckle (English) Niyug-Niyogan is a vine which bears tiny fruits and grows wild in backyards. The seed must come from mature, dried but newly opened fruits. It is propagated through stem cuttings about 20 cm. in height. Uses: For anti-helmintic purposes – used to expel roundworms which cause ascariasis. The seeds are taken 2 hours after supper. If no worms are expelled, the doses may be repeated after one week. Adults8-10 seeds 7-12 yrs. 6-7 seeds 6-8 yrs. 5-6 seeds 4-5 yrs. 4-5 seeds Caution: Not to be given to children below four years old. 6. Bayabas (Psidium guajava L. ) * Guyabas, Kalimbahin, Tayabas (Tag. ) * Bagabas (Ig. ) * Bayabo (Ibm. ) * Bayawas (Bik. , Pang. ) * Biabas (Sul. ) * Guyabas (Ilk. ) * Guava (English) Bayabas is a tree about 4-5 meters high with tiny white flowers with round or oval fruits that are eaten raw.It is propagated through seeds. Uses: * For washing wounds – may be used twice a day * For diarrhea – may be taken 3-4 days twice a day * For relief of toothache and as a gargle – warm decoction is used for gargle. Freshly pounded leaves are used for toothache. Guava leaves are to be washed well and chopped. Boil for 15 minutes at low fire. Do not cover pot. Cool and strain before use. 7. Akapulco (Cassia alata L. ) * Bayabas-bayabasan, Kapurko, Kantada, Katandang Aso, Pakagonkon, Sonting (Tag. ) * Andadasi, Andadasi-a dakdakol, Andadasi-bugbugtong (Ilk. ) * Adadasi (Ting. ) * Ancharasi (Ig. * Andalan (Sul. ) * Bayabasin, Bikas-bikas (Bik. , Tag. , Bis. ) * Kasitas (bik. , Bis. ) * Snting, Palo china (Bis. ) * Pakayomkom Kastila (Pamp. ) * Ringworm bush or shrub (English) Uses: * For anti-fungal purposes (Tinea flava, ring worm, athlete’s foot and scabies) – fresh, mature leaves are pounded. Apply to the affected part 1-2 times a day. 8. Ulasimang Bato (Peperonia pellucida) * Pansit-pansitan (Tag. ) Ulasimang Bato is a weed with heart-shaped leaves that grow in shady parts of the garden and yard. Uses: * For lowering uric acid (rheumatism and gout) Preparation: Wash the leaves well.One and a half cup leaves are boiled in two glassfuls of water over low fire. Do not cover pot. Cool and strain. Divide into three parts and drink each part three times a day after meals. It may also be eaten as salad. Wash the leaves well. Prepare one and a half cups of leaves (not closely packed). Divide into three parts and take as salad three times a day. 9. Bawang (Allium sativum) * Ajos (Spanish, Bis. ) * Garlic (English) Uses: * For lowering of cholesterol levels in blood; for hypertension and toothache Preparation: may be fried, roasted, soaked in vinegar for 30 minutes, or blanched in boiled water for 5 minutes.Take two pieces three times a day after meals. Caution: Take on full stomach to prevent stomach and intestinal ulcers. * For toothache – pound a small piece and apply to affected part. 10. Ampalaya (Mamordica charantia) * Amargoso (Spanish, Ilonggo) * Margoso, Ampalaya (Tag. ) * Apalia (Pamp. ) * Agape (Ibn. ) * Apapet (Itn. ) * Palia (Bis. , Ban. , If. , Ilk. ) * Pubia (Sub. ) * Suligum (Sul. ) * Balsam Apple, Balsam Pear, Bitter Gourd (English) Uses: * For those with Diabetes Mellitus (Mild non-insulin dependent) Preparation: Gather and wash young leaves very well. Chop.Boil 6 tablespoons of chopped leaves in two glassful of water for 15 minutes under slow fire. Do not cover pot. Cool and strain. Take one third cup 3 times a day after meals. Note: Young leaves may be blanched or steamed and eaten 1/2 glassful 2 times a day. REMINDERS ON THE USE OF HERBAL MEDICINE 1. Avoid the use of insecticides as these may leave poison on plants. This may be hazardous to consume and may cause poisoning that may lead to death. 2. In the preparation of herbal medicine, use a clay pot and remove cover while boiling at low heat. 3. Use only the part of the plant being advocated.Use of the parts not indicated may affect the potency of the herbal medicine, making it less effective or not effective at all when consumed. 4. Follow accurate dose of suggested preparation. Proper amount and timing of dosage is critical in achieving the expected results. Not following those can be detrimental to one’s health and recovery. 5. Use only one kind of herbal plant for each type of symptoms or sickness. 6. Stop giving the herbal medication in case untoward reaction such as allergy occurs. 7. If signs and symptoms are not relieved after 2 or 3 doses of herbal medication, consult a doctor.

Promote learning and development in the early years Essay

1.1 Explain each of the areas of learning and development and how these are interdependent The EYFS sets the standards for children when they are aged 0-5. It sets out learning and development requirements, assessments and the safeguarding and welfare requirements. All schools, child minders, preschools and nurseries must follow the EYFS as it is a statutory document. There are two areas of learning that children will come across, these are prime and specific. Each of these areas are built up of different aspects which altogether make up the 17 early learning goals. The EYFS has characteristics that help practitioners understand how the children are learning and what they need to provide the children to progress. Characteristics help children become motivated and keep trying the things that they are not so good at. The prime area is split into three sections 1-communication and language 2-Physical development 3-Personal, social and emotional development The specific area is split into four different sections; 1- Literacy 2- Mathematics 3- Understanding the world 4- Expressive art and design. Prime areas are the ones that children are expected to learn first. If they are not taught correctly this could affect the specific areas. The prime areas are all interconnected. It is important to remember that each are of learning and development does not work in isolation but they are all in fact linked. Good activities will cover more than one area of development. For example; allowing children to access the outdoors will not only support their physical development, but encourage them to use their communication skills. In order to help  children achieve their full potential across the six areas of learning development of babies and young children must be encouraged through opportunities for them to be active and interactive and to improve their skills of coordination, control, manipulation and movement. They must be supported in using all of their senses to learn about the world around them and to make connections between new information and what they already know.

What Is Greed?

When Does Greed Become Too Much? In 2008, employees within a failing firm on Wall Street were given $16 billion in bonuses. That seems outrageous, doesn’t it? Anger was the response of the American people indefinitely. However, if they had done further research they would have realized that the $16 billion in bonuses was merely half of what the company gave out in bonuses during good times. Many of the reporters telling the story discussed the issue of rewarding the greed of the employees with taxpayer money. Which brings us to the question, what exactly is greed?If they would have earned more before, they are expecting the amount that is coming. It is not greed if every year before that the money had been guaranteed, is it? The Merriam-Webster dictionary defines greed as, â€Å"a selfish and excessive desire for more of something than is needed. † ________________________________________________________________________ The word greed dates back to the 1200-1300’ s, where in France it came from the word avarus meaning greedy which was a form of avere meaning to crave or long for.Coming from the word avarus was avaritia which meant just greed and from that word came avarice which meant greed or covetousness (Harper, 1). Covetousness is defined as an envious eagerness to possess something(Merriam-Webster, 2). Greed from the 1600’s to present is a back formation of the word greedy which has many routes and definitions. The West Saxon word graedig or the Anglican word gredig both meant voracious or covetous (Harper, 1). Voracious is defined as wanting to devour great quantities or having a very eager approach to an activity (Merriam Webster).From the Proto-Germanic language were the words graedagaz and graeduz meaning greed and hunger; possibly from the Proto-Indo-European root gher- meaning to want or in Scotland grdh- to be greedy. The origin that the people against the Wall Street bonuses would appreciate the most would be the one from the Greek word phyilargyros meaning â€Å"money-loving† and also the German word for greedy, habsuchtig coming from haben meaning â€Å"to have† +sucht meaning â€Å"sickness, disease† (Harper, 1). The last one is the most interesting because it is suggesting that greed is something than can come and go with the right or wrong stimulants, like a sickness does.What then would one need to do to boost their immune system against this greed? Or is greed something impossible for people to avoid? From the etymology we have found that greed can be related to hunger and envy and the want to have more and more, were these definitions consistent in their use over time? In order to better understand what greed really is we need to take a moment to look back at the history of greed and how often it has occurred throughout the world. In 1527 A. D. the Spaniards had sailed across the Atlantic Ocean and come across the empire of the Incas.They were on their way to the New Wor ld and they came across a raft with a crew of approximately 20 men along with many treasures. After catching a glimpse of the treasure on the raft, the greed of the Spaniards welled up until they decided to conduct an expedition to conquer the Incas’ empire. After many years of getting a crew and resources for this expedition the Spaniards finally headed into the Incas Empire in 1532 A. D. ; fortunately the conquering of the empire was easier due to the civil war of the Incas.The Spaniards took the Incas emperor hostage and in return were offered a room of silver and gold as his ransom. The Spaniards greed continued to get bigger and they took the contents of the room, but did not return the emperor, but instead killed him. The Incan people then revolted under the Spanish control (History World, 1). If the Spaniards and not been so greedy in their desire to take over the empire maybe they could have won over the people as their own; instead they were driven by greed and one m an even named them thieves of the Incan people.Mansio Serra Leguizamon, the last conquistador, said: â€Å"I wish your Your Majesty to understand the motive that moves me to make this statement is the peace of my conscience and because of the guilt I share. For we have destroyed by our evil behavior such a government as was enjoyed by these natives. They were so free of crime and greed, both men and women, that they could leave gold or silver worth a hundred thousand pesos in their open house. So that when they discovered that we were thieves and men who sought to force their wives and daughters to commit sin with them, they despised us. Instances similar to that of the Spaniards and the Incas repeated themselves multiple times throughout history. From the land greed of the Europeans against the people of Africa to the land greed of the Americans against the Native Indians, those nations that progress seem to demonstrate an intense level of greed in order to get to the top. However , while this greed in particular led to the success of those nations demonstrating it there have also been examples where it led to the demise of a dictator or of a group as a whole.For example, Adolf Hitler had already defeated the majority of his European enemies, the last being Great Britain. Hitler had signed a pact two years prior stating that he would not wage war on them, causing the nations to not have armed themselves. Hitler’s decision to break this agreement could only be motivated by his greed to dominate all the other countries; even if Great Britain was ten times the size of his empire. While Nazi Germany had the most powerful military at the time they were not used to the cold weather and were soon overcome by the Soviet Union troops.If Hitler had simply left the Soviet Union alone he might not have been defeated by the allies at all, it was his greed that led to not only his bus his regimes fall. Other examples of the fall of entire nations due to greed includ e the fall of the Roman Empire and the fall of Ancient Greece. A large group of historians have come to the conclusion that the majority of progress in the world is a result of the greed of more powerful nations to become even more powerful. This system is good for those progressing and bad for the smaller, less developed nations who are being taken over.Whether or not greed is moral in this aspect is another argument, but the definition of greed stated previously is most definitely applicable to these historical examples. In the example of the Spaniards and Incas it is greed because the Spaniards already had their own empire across the ocean, however they were driven by the want of more land and of the treasure of the Incas to continue on and take more than was necessary for the nation to survive. Again it seemed unnecessary for the Europeans and the Americans to take the land of the Africans and Native Indians when they already had land elsewhere, it was an unnecessary conquest.In the example of Hitler attacking the Soviet Union, it was greed because he already had a pact with them to be at peace and he broke it because he wanted more. It was not necessary for him to attack the Soviet Union but he did due to greed and the consequence of this was the demise of his regime; the same fall similar to that of the Roman Empire and Ancient Greece. It seems that throughout history the people’s perception of what greed is has remained in line to the definition from the Merriam-Webster Dictionary and this definition is consistent to the past of he word greed, just more detailed than previous definitions. It looks as though there is no way for people to avoid being greedy in its completion, whether it be wanting more candy than you need at Halloween (which was all of us at some point, I’m sure) or wanting extreme amounts of money to be paid to you from work†¦everyone has demonstrated a greedy behavior at least once in their life. This brings about the question, is there a point to where greed becomes too overwhelming?By this I simply mean that you are not likely to hate a three year old dressed in a cowboy costume for asking for more candy when they already have a full bag on Halloween, but you might hate someone who already makes $50,000 to $100,000 a year and is receiving a bonus on top of this pay†¦when their company is failing and is being paid by bail out consisting of your tax payers dollars. Is the three year old just as guilty as the Wall Street firm employee? Most people would say no, the three year old is too young to really understand what greed is.Okay, so what about a six year old or an eight year old or a twelve year old†¦at what age does it become socially unacceptable to act in a greedy fashion? Let’s look at another comparison, but this time between people of an older age group. It’s a bright, sunny day in the city and a married couple is walking down the street when they look down and fi nd an a hundred dollar bill. Instantly the man jumps for joy because he can finally afford some football paraphernalia he had been saving up money on the side for. The husband didn’t even think to ask the wife what she thought they should do with the money.Most people would dismiss this and say, â€Å"Oh, it’s just a hundred dollars for football stuff. Let the man be. † What if the same man worked for AIG and received a ridiculous paycheck and was asking for a bigger bonus at Christmas time to buy football paraphernalia? What’s the difference? It’s still the same man using extra or â€Å"bonus† money to buy the same football paraphernalia, but people tend to freak out when the money is coming from a company that already pays exorbitant amounts for the annual salary and then they give out a bonus in addition to this.According to the definition of greed presented by the Merriam-Webster Dictionary, â€Å" a selfish and excessive desire for mor e of something than is needed,† both men are acting greedy. Both men from the examples are definitely presenting a selfish desire because they are going to use the extra money for themselves and football paraphernalia isn’t necessarily a necessity in everyday life. The issue of greed, similar to that of justice, seems to find its way back to jealousy and morals.What people consider too much greed depends on their view of right and wrong, and how many possessions or how much money they personally have. We may not want to admit this because we think that we have the ability to separate ourselves and judge independently, but the reality is that the majority of people are not able to do this. Sure, they may be able to present a definition-correct response and say that the three year old has bad character and is too greedy, but most people would look over the actions of a mere three year old.They may be able to say that the AIG employee is unable to determine the fate of the economy and has worked hard and deserves the bonus and should be able to do what he wants with it, but deep down they’re jealous of their higher situation and wonder if the AIG employee really deserves such high amounts of money for what they do. As a result of jealousy people tend to claim that others demonstrate too much greed. However if they looked at their own life on a day to day basis would they see that they have been greedy on smaller but much more frequent scales in comparison to the one major instance of the AIG employee?Who is anyone to judge who is too greedy when even the smallest acts of greed are still a greedy action? Maybe everyone is equally corrupt by greed but only large monetary instances are brought into the media in our society. Have we answered the initial question, when does greed become too much? Yes, we have. The common view of people today is that greed is not too much when it is a child asking for more candy on Halloween but it is too much when it is an employee receiving a $16 billion bonus. This can be simplified or abstracted into greed becomes too much when it reaches a larger, noticeable scale.In other words, greed is too much when someone is striving for something less than 10% of the population will attain. If the population had no lower class it was simply middle and higher classes, there would be more people in the higher class and therefore fewer would find greed present because it would seem more attainable. Greed is determined on the basis of what is attainable to the majority of people. Works Cited Merriam-Webster Inc. Merriam-Webster. Merriam-Webster, n. d. Web. 15 Oct. 2012. . Harper, Douglas. â€Å"Online Etymology Dictionary. † Online Etymology Dictionary.N. p. , 2001. Web. 08 Oct. 2012. . â€Å"HISTORY OF THE SPANISH EMPIRE. † HISTORY OF THE SPANISH EMPIRE. N. p. , n. d. Web. 08 Oct. 2012. . Merriam-Webster Inc. â€Å"Greed. † Merriam-Webster. Merriam-Webster, n. d. Web. 08 Oct. 2012. . â€Å"AIG Bonus Payments Controversy. † Wikipedia. Wikimedia Foundation, 10 Apr. 2012. Web. 10 Oct. 2012. .