Friday, May 31, 2019

Fundamentals of Teaching :: Education Teaching Philosophy

Fundamentals of Teaching As a teacher, children are my primary focus and responsibility. bit I am a teacher of history, I am more importantly a teacher of children, no matter what class I am teaching. To lose sight of the needs of children is the surest counseling to fail as an educator. To succeed as a teacher, I must remain focused on the students at all times. Children are surely our superior assets. Their ability to grow is astounding a well-taught child rat make leaps that would not have seemed possible at the beginning of the year.While they are amazing, children can also be very difficult for a teacher who cannot keep them focused. Maintaining control of the classroom is vital no learning can happen without control. While children can make the teachers life difficult, this should not frustrate the teacher. Education is, despite its difficulty, a vital task. Education prepares our children for potential success in a difficult world, a world in which educat ion is vital. Ideally, education should also help to reduce the class inequality that is so pervasive in our society. It is my hope that, education can provide students with an opportunity to get out of poverty, instead of maintaining the poor quality of life that many students experience.As a teacher of history, it is also important for me to make history interesting and immediately relevant for my students. For too long, history has been taught as a boring mass of facts that students must memorize, double over and then forget. Few students ever really remember, much less understand, the history that they learn in high school. Instead, they often hate history, and see it as a dead discipline and a waste of time. One of my goals as a history teacher is to change this perception and to make history an interesting and lovely subject that students will like. This will not be an easy task however, I am dedicated to getting my students interested in history. In ordain to make this happen, my primary resource will be a higher-level approach to history. My students will be exposed to the causal nature of history, and asked to consider the causes and effects of historical events. My students will be able to place historical events in context and, as a result, will understand why they happened.

Thursday, May 30, 2019

Clowns and Cubicles Essay -- essays research papers

Clowns and Cubicles      (A look at workplace stereotypes through their appearance in comic strips)          Stereotypes squirt be found in just about both aspect of society. A person engaging in any type of social interaction is either consciously or unconsciously engaging or affected by the many ways we stereotype people. Stereotypes while usually given a negative connotation seem to be an inherent instigate of human nature. By grouping individuals into categories a person can feel more in control of their surrounding and of their own self as a unique individual. Every person has either participated in stereotyping or has been a target of a particular stereotype. Stereotyping can either be subtle or obvious. The world of a high school student is filled with stereotypes the jock, the prep, the loner, the stoner, these particular stereotypes are not pulled out of thin air, but rather they are a collection of attributes that a individual presents to the world. Some of these attributes include the cloths one wears, how one carries oneself, but language (which will be the topic most discussed in this paper) is in all the likes oflihood the most instrumental in the formation of stereotypes. Some stereotypes are so old and so widely used that they are accepted as the norm. This can be seen with a large degree of consistency in the office world. An office space is like a play where everyone who works in it is assign a role. In the world of employer-employee relationships language contributes heavily to the development of stereotypes.      Anyone who has worked in an office environment has been witness to the variety                                                         2of stereotypes presented there. For instance there is the mediate aged but still spunky women with all the Troll Dolls and cut out comic strips lining her cubicle. The irony in this stereotype is that the comics this woman has riled to every open space in her office are full of office stereotypes just like her. In fact, cartoon strips are a... ...statements such as this, business double-speak of the nineties has centered on terms such as "downsizing" and "re-engineering". By putting a different spin on the eternal tradition of firing and re-organization, todays companies act more like politicians than producers.     Language determines the social atmosphere of an office. Language defines the roles of both management and employees. Stereotypes are produced as a aftermath of the language and style associated with the different roles of the office. Having given a run down of the types of stereotypes found in the office place and how languag e has contributed to these stereotypes it is clear that the office is a self contained social hierarchy. At the end of the workday every member of the office leaves their role behind and takes on other roles a father, a mother, fiance, son, sister. These roles are also founded on the types of language used by the particular people who play them. Language allows people to play the parts of several different characters. Media like comic strips allow use to observe the roles we play from a safe distance where are egos will not be hurt, but amused.

Wednesday, May 29, 2019

Analysis of Various International Environmental Conflicts Essay

Throughout the world, conflicts over environmental issues abound. As technology progresses and our world continues to become more interconnected, an understanding of the worlds environmental crises is important and necessary for the well-being of both humankind and the environment. This paper addresses and comments on the issues presented in the following books Ecology of an African Rain Forest by Thomas T. Struhsaker, Green Guerillas edited by Helen Collinson, NIMBY Politics in Japan by S.Hayden Lesbirel, Where Environmental Concerns and Security Strategies assure by James A. Winnefeld and Mary E. Morris, and Innovations in International Environmental Negotiation edited by Lawrence E. Susskind, William Moomaw and Teresa L. Hill. Innovations in International Environmental Negotiation has not been given a specific section for discussion, further is referenced in the section covering Where Environmental Concerns and Security Strategies Meet.Where Environmental Concerns and Security S trategies MeetThis book is interesting in the way that it draws a curiously strong link between political (domestic and international) conflict and environmental crises. The authors chose to focus on environmental crises and conflicts in the Middle East and in East Asia, exactly the concepts discussed could easily be applied to political conflicts with underlying environmental crises worldwide. In traditional methods of security strategy policymaking, environmental issues are often given littler thought and are directed to separate governmental departments. However, the authors propose that not only do environmental crises often increase the risk of political conflicts, entirely they can also worsen the conflict itself as well as the outcomes and damage incur... ...dressed not only from an environmental perspective, but also from both a global and a socioeconomic perspective.ReferencesCollinson, Helen ed. Green Guerillas Environmental Conflicts and Initiatives in Latin America and the Caribbean A Reader. (1996) London Russell Press.Lesbirel, S.Hayden. NIMBY Politics in Japan Energy Siting and the care of Environmental Conflict. (1998) Ithaca, NY Cornell University Press.Struhsaker, Thomas T. Ecology of an African Rainforest. (1997) Gainesville, FL University Press of Florida.Susskind, Lawrence E., William Moomaw and Teresa L. Hill ed. Innovations in International Environmental Negotiation. (1997) Cambridge, MA PON Books.Winnefeld, James A. and Mary E. Morris. Where Environmental Concerns and Security Strategies Meet Green Conflict in Asia and the Middle East. (1994) Santa Monica, CA RAND.

pollock Essay -- essays research papers

For centuries artist along with society have placed an emphasis on meaning in a piece of art. Art has always consisted of subject area matters, motifs and other pre-concieved ideas or thoughts about what one should use as their focal point in a work of art. The very definition of art though, is an round-hearted or attractive object created through any of the fine arts. Nowhere does it say that a work of art must have a ingress point. Not until the advent of abstract expressionism was the idea of painting from the unconscious,1 brought into the art scene.This movement typically saw artist rapidly slinging, slapping and dripping paint onto large canvases with no emphasis on subject matters but rather spontaneity. Jackson Pollock who has been deemed the greatest american catamount was one of the pioneers of this artistic movement. Pollock, the first painter to pour paint on the canvas with brushes instead of using brush strokes to apply it, circled his canvases which were placed ac ross the floor, controlling the flow of the paint in a very rythmic matter.The project which I have created was based upon the stylistic nature of Jackson Pollocks work. The freedom of this form of abstract...

Tuesday, May 28, 2019

Courtly Love Essay -- Essays Papers

schematic LoveTis snap off to come loved and lost than never to have loved at totally (Miriam-Webster 253). This quote has been utilise for centuries as both persuasion in favor of loving and also as comfort in times of heartbreak and loss. However, is this statement completely true, or does it offer false hope to anguishing lovers? In fact, are the rules and costs of loving and being loved so great that in fact it is actually better to never have loved at all? When pondering these questions, one must first consider the rules of loving and being loved to determine the physical, emotional, and mental costs they entail. In coordinate to do so, one could use Andreas Capellanus The Art of Courtly Love as a guideline for the rules of love. During the Medieval time period, Andreas Capellanus compiled a list of thirty-one rules/characteristics of courtly love. By definition, courtly love is a highly conventionalized code of conduct for lovers (American Heritage Dictionary). C apellanus constructed his list in order to provide a guide for those seeking love and those who already find themselves in love to determine if what they are looking for or already have found is indeed true love. The ideas/rules laid out in Capellanus list cannot only be found in the literature of the Medieval times, precisely in many cases are the driving theme behind these works. The same holds true for modern pieces of literature based on the medieval time period, nonetheless none more prominently than Sigrid Undsets Noble Prize winning Kristin Lavransdatter. The story re-creates the historical setting vividly in order to enlighten readers as to the lifestyles, social configuration, and political operations of the medieval times by chronicling the life and c... ... action of the characters within the story, the requirements of love are nothing excessive or steady difficult. The characters carry on normal everyday lives and it is these normal actions that constitute love. Consequently, Tis better to have loved and lost than never to have loved at all (Miriam-Webster 253). Works Cited - The American Heritage Dictionary of the English Language, Fourth Edition Copyright 2000 by Houghton Mifflin Company. Published by Houghton Mifflin Company- Medieval Sourcebook. Andreas Capellanus The Art of Courtly Love. Online Available. http//www.fordham.edu/halsall/source/capellanus.html. 28 May 2003. - The Merriam-Webster Dictionary of Quotations. Love. Merriam-Webster, Inc Springfield, Massachusetts. 1992.- Undset, Sirgrid. Kristin Lavransdatter. Penguin Books New York, New York. 1997.

Courtly Love Essay -- Essays Papers

baronial LoveTis better to claim loved and bewildered than never to have loved at all (Miriam-Webster 253). This quote has been used for centuries as both persuasion in favor of loving and also as comfort in times of heartbreak and loss. However, is this statement completely true up, or does it offer false hope to anguishing lovers? In fact, are the rules and costs of loving and beingness loved so great that in fact it is actually better to never have loved at all? When pondering these questions, one mustiness first consider the rules of loving and being loved to determine the physical, emotional, and psychological costs they entail. In order to do so, one could use Andreas Capellanus The Art of Courtly Love as a guideline for the rules of love. During the Medieval time period, Andreas Capellanus compiled a constitute of thirty-one rules/characteristics of courtly love. By definition, courtly love is a passing conventionalized code of conduct for lovers (American Herita ge Dictionary). Capellanus constructed his list in order to provide a guide for those seeking love and those who already find themselves in love to determine if what they are looking for or already have found is indeed true love. The ideas/rules laid out in Capellanus list cannot only be found in the literature of the Medieval times, but in many cases are the driving theme behind these works. The same holds true for modern pieces of literature based on the medieval time period, however none more prominently than Sigrid Undsets Noble Prize winning Kristin Lavransdatter. The stage re-creates the historical setting vividly in order to enlighten readers as to the lifestyles, social configuration, and political operations of the medieval times by chronicling the life and c... ... follow out of the characters within the story, the requirements of love are nothing excessive or even difficult. The characters carry on normal everyday lives and it is these normal actions that constit ute love. Consequently, Tis better to have loved and lost than never to have loved at all (Miriam-Webster 253). Works Cited - The American Heritage Dictionary of the English Language, Fourth Edition right of first publication 2000 by Houghton Mifflin Company. Published by Houghton Mifflin Company- Medieval Sourcebook. Andreas Capellanus The Art of Courtly Love. Online Available. http//www.fordham.edu/halsall/source/capellanus.html. 28 May 2003. - The Merriam-Webster Dictionary of Quotations. Love. Merriam-Webster, Inc Springfield, Massachusetts. 1992.- Undset, Sirgrid. Kristin Lavransdatter. Penguin Books New York, New York. 1997.

Monday, May 27, 2019

Positive Outcome for Children Essay

Outcome 2 Understand how practiti acers can make a positivist difference in outcomes for infantren and young spate. Question 1 Identify the imperative outcomes for children and young mess that practitioners should be striving to achieve. As we already discussed this in one of the five outcomes in Every Child Matters. As a qualified child c are worker I should be aware and make positive contribution in the entire are of child development and support and improve them to achieve all in all across the five ECM outcomes.Be salutaryStay nearEnjoy and achieveMake a positive contributionAchieve economic well-being.All the children Trust have a maturate of representatives to ensure that children have accessible and develop plan in a comprehensive and simple manner. A Trust is a partnership which brings the entire judicature together for example schools, police, Family Doctors, Social Workers, and so on. Their aim is to take responsibility for services for children and young people w ith their families to share information, protect and committing to improving children and young peoples lives and each one of them forget plan and show how to meet these five outcomes in their area. Every Child Matter is cover from birth to 19 years old. This was naughtylighted by the tragic death of Victoria Climbie at the hands of her cares, resulting in a independent inquiry into her death. The Laming Report in 2003, in commonality with other inquiries into child deaths over years, criticised the approach to protecting children on our society. The Laming Report resulted in a green paper, Every Child Matters, which in turn lead to the Children Act 2004 in England and other four countries in the UK.1.To achieve positive outcome in wee Years Foundation Stage whatever their godliness or background the government introduce free health meal at school with milk and five a day to all children in which overhaul to lessen obesity in some way because there are most children who dont have chance to eat at least two or three variety offruit a day also it help the parents to achieve the healthy way of living for the want for the wellbeing for their children. 2. We must comply with law for the safeguarding for children to be safe at all times and we can encourage them, doesnt matter of age of child that any point they make is valuable to us and must be considerable. We must let them know that they have the voice and they must be hear if they feel any dough or danger. We can make positive difference by keeping children safe from accidents, crime and bullying, forced marriages, missing children, safe environments, FGM, and many more. At Early Years Foundation Stage by the age of five a child must achieve 90% of conquest in school in all area that needed of child development.3. Every child have right to enjoy and achieve in their study. We are requiring following a child holistic development to observe children doing rather than assuming that you know what are inte rested in and become familiar with their needs. By the age of Eleven (secondary school) children are expected to achieve a very height expectation in English and Maths skill for adult manners at least 90% and in most of the subjects at the age of 15. When the children are well supportive at school their achievement are high expectable by the age of 15, 90% must achieve 5 equivalent GCSEs and at age 19 at least 80% will achieve two to three equivalent A Levels. 4. qualification positive contribution for children and young people which include create environment for the children that will help them to develop self-confidence. In my setting we encourage the children to make their own choices and for them to know that us as practitioners are there to support them if they so need it.Making positive contribution which could lead children and young people to participating in positive activities for skills for their lives which motivate their emotion, behaviour, personalise, socialise and promote their well-being I which will reduce the risk of young people getting involved in crime. 5. Achieve economical well being for children and young people we must ensure that all the childrens activities and play areas encourages them to develop their own independent skills that meet with curriculum which will help and lead them to achieve all the learning outcome in their lives for the better future or career for them to be Doctor, Scientist, Pilot and so on. The better achievement economic we plan, the better it will be for children and young people to exceed in their education which will help us beat poverty and many more.BIBLIOGRAPHYTextbook Children And Young Peoples Workforce Early Learning & Childcare Level 3 Author squalls Penny Tassoni, Kate Beith, Kath Bulma and Sue Griffin Series Consultant Maureen SmithPublishers name Heinemann Work-Based Learning.Published on 2010.

Sunday, May 26, 2019

Marketing Research Rocket Soup

Question 1 (a)Total Volume One of the most notable patterns of gross revenue in regards to total gross revenue good deal is that it increases drastically when the bonny equipment casualty of soup is low (Average price is calculated by dividing Category Volume by Category Dollars). Total gross revenue volume had significantly increased when either Rocket Soup or competitors (or both) offer low price for promotion. In other words, soup consumption is comparatively elastic to price, meaning that customers are lavishlyly sensitive to price. See below graphs showing the inverse blood between the total volumes sold and average price of soups.Category Volume sold in Week 1 to 40 Average Soup Price in Week 1 to 40 (b)Total Spending gross sales pattern in terms of total disbursal follows the pattern observed in total volume section. One notable difference is that the total spending per calendar week is relatively more concentrated closer to the average total spending in 40 weeks (5,26 3), meaning it is not as elastic as the volume. It means that customers may purchase more soups when the price is lower, but does not dramatically increase their total spending, even if the price is very low.It can also be observed that the total spending (or revenue) does increase when the total volume sold are relatively larger, with the exception of week 12, where Rocket Soup supercharged unbelievably low price (0. 04). (c)Competition Another notable pattern is that the sales volume of Rocket Soup is significantly affected by competitors price and sales volume. When Rocket Soup offers cheaper price, the sales volume of Rocket Soup increases and competitors temporarily lose market share, and vice versa.It would represent that the size of the market is relatively lie and cannot expect a drastic increase over time. (d)Sales Volume after high volume weeks In general, the average sales volume after high volume weeks is lower than the average category volume. From the table 6-3, it can be observed that the average category volume per week is 6,916, and the average of the top 5 sales volume weeks is 14,841, with the average category price of 0. 55. The following weeks of those top 5 weeks are Week 3, 9, 13, 32 and 38. From this period, the average sales volume is 5,184, with the average price of 0. 6, which is close to the average category price of 0. 82. From this, it could be argued that the sales volume after high volume weeks tends to significantly decrease even though the price remains the average level, as the excessive demand from previous week has eliminated demands for following weeks. Question 2 (a)Incremental Volume to Rocket In week 12, sales of Rocket Soup had drastically increased to 16,113 receivable to the excessive discount on their product. Rocket Soup had launched a promotion with feature and pageantry and charged for 0. 2, which is over 97. 5% discount on their average price. Although the sales had drastically increased, it is not possible to argue whether this excessive demand was from the promotion or low pricing. (b)Promotional Volume burrowed from future sales Since Rocket Soup virtually gave away their product for free in week 12, the average sales volume of Rocket Soup has been lower until week 22. The average weekly sales volume of Rocket Soup was 1613, and yet the average from week 13 to 21 was only 718, which is less than half.In addition, Rocket Soup performed promotion on week 13, 16 and 19, and yet does not significantly increase any sales due to the previous high sales volume in week 12. Question 3 Although the general price and demand curve in economic would insinuate the demand will increase when price is low, there are no significant birth observed between sales volume and price when no promotion was conducted. The average price without promotion was 0. 90 and the standard expiration was only 0. 128.On the other hand, the average volume sold was 392 with a standard deviation of 129. 16, meaning it is relatively more randomly varied. In addition, the correlation between the two variables is only 0. 0128, meaning that it has almost no linear relationship altogether. Thus, it is refuge to argue that there are no noticeable relationship between price and volume without promotion. Question 4 Unlike price and volume relationship with no promotion, there are a noticeable relationship between price and volume with display promotion.In week 37, the price with display was the lowest among 40 weeks, priced at 0. 74, and sold the most volume of 2,409. Also, week 8 and 34 showed the lowest sales, when price was charged higher. In other words, the price and volume relationship with display promotion does follow general economic principle of supply and demand, and it has inverse relationship. Correlation of price and volume with display promotion was -0. 486, meaning that it is negatively related, and does sell more when price is low, and vice versa.

Saturday, May 25, 2019

Philippine Party-List System: A Failure or a Success? Essay

The countrys population is ab aside 90 million ab out(p) 70 percentage of which is in poverty. It is not farfetched to say that majority of the countrys population is underserved and marginalized our farmers, fisher folks, the youth and the women among opposites and ar in need of regimens attention. In a developing country comparable the Philippines, close-making or policy-making must gear towards development of these underserved sectors of the Philippine society. The population elects its legislators sexual congressional and caller-list gibeatives, senators and the light of the elective members of the bureaucracy. But what assurance do the Filipino pot run low that the underserved are represented in the policy-making body of the country? It is the ships company-list musical arrangement. As delineate by country interpret No. 7941 also known as the Philippine Party-list Act, the company-list corpse is a mechanism of proportional representation in the alternative of representatives to the planetary house of Representatives from national, regional and sectoral parties or organizations or coalitions thereof registered with the Commission on Elections (COMELEC).The rationale behind the emergence of the Philippine party-list transcription in the Philippine party politics is to provide representation to the marginalized and underrepresented sectors of the society a democratizing agent to the elect-oriented telling. Nonetheless, it attempts to challenge the billet quo and truly serve the underserved masses (Rivera, 2007). The emergence of the party-list system is not an typesetters case which transpired out of the blue rather an attempt to redress an insufficiently undemocratic growing elite party politics in the country. Tracing history backwards, the subordination of the elite-oriented party politics posterior actualizely be seen since its beginning up to its continuing ascendancy in the Philippine politics today. When the American ru le in the Philippines instigated, they were faced with Filipino armed resistance. To resist such insurgencies and to install its polish off control over the Philippines, the Americans painstakingly deceived the Filipinos thru the Filipinization it proposed a venue for Filipino participation in the realm of governance and politics. To achieve such purpose, they recruited the elites to join the Filipinization (Gealogo, 2007). Why the elites?For one, they have their own interest to protect. They have much and much to lose than to gain if they wont yield and collaborate with the colonizers. And they do not trust their fellow Filipinos for they themselves have branded their fellowmen as thieves. Simply put, they try to maintain governmental power. And policy-making power resides in property in their wealth. It is interesting to note, they have collaborated not with the Americans only but with all the other colonizers who came to our land and they successfully maintained a stronghold in the political arena in the arena of influence and the influential and so begins the reign of the elites. Dante Simbulan (2005) sites that the political parties or factions that developed today had one joint beginning the principalia crowd which . . . was composed of the native ruling elites under the Spaniards emphasis added. The elites of today are in fact the elites of the colonial Philippines. Surprisingly, the entire Philippine party system in todays time is dominated only by less than a hundred to a hundred wealthy families, and they exist as political clans and dynasties (Simbulan, R., 2007).Does one expect an elite-oriented Congress to legislate against its own interests and genuinely serve the greater masses the marginalized and the underrepresented? Prior to the party-list system, minority parties that represent the interest of the equal sectors that the party-lists represent today have existed. They tried to forward the interest of the underserved and the margina lized, but eventually, no working class (or counter elite) political group or party was able-bodied to prosper emphasis added (Simbulan, D., 2005). Former minority parties did not thrive. Now that the Philippine Party-list Act provides the establishment of the party-list system, the question is Will it, too, vanish like the minority parties which utilise to assume the same role it does today? This paper seeks to assess the efficacy of the party-list system while pointing out loopholes and lapses in the system.As Section 2 of Republic Act No 7941 or the Party-list System Act states, the Party-list System has lead basic elements (1) to include the marginalized and underrepresented sectors of the country in the legislative unconscious processes of the House of Representatives democratize the Congress (2) to pluralize the party system by encouraging multi-parties and (3) to simplify the electoral system. Let us examine the first element of the party-list system by finding out whethe r it complies with its most basic purpose or not that is to democratize the Congress. Based on RA 7941 and the 1987 Constitution, the party-list (originally) has the following basic features 1. Twenty percent allocation. The party-list representatives constitute 20% of the nitty-gritty number of representatives including those under the party-list.2. Two percent threshold. A party or organization must obtain at least two percent of the total votes obtained by the party-list system in order to get one cornerstone. 3. Three-seat limit. Section 11 of RA 7941 specifies that a qualified party would be authorize to a maximum of three seats. 4. Proportional representation. The additional seats that the party is entitled to are computed in proportion to its total number of votes. Over the years, there have been debates on these basic features of the party-list system the building per se is said to be a counter-productive structure and is in contrast to the very purpose of the party-list system. To constitute this, let us take a look at the 14 years of the party-list system. The first ever party-list election in 1998 was accepted with enthusiasm. A total of 123 parties participated in the election.The first party-list election was not free of controversies. Right after the election, a certain party-list (PAG-ASA) filed a petition wanting the filling up of the complete 20 percent membership of the party-list to the House of Representatives they argued it is mandatory. This petition gathered support from nine other organizations which also filed. Eventually, the COMELEC declared all the other 38 organizations in addition to the already declared 14 winners. In declaring the other 38 organizations the COMELEC clearly disregarded the 2 percent threshold and it reasoned out that their decision was based on the following justifications (1) the marginalized and the underrepresented sectors must be represented in the House of Representatives, (2) the party-list system must represent the broadest sectors of the society and (3) it would encourage multi-party system.However, 12 of the parties which were initially declared by the COMELEC objected to the proclamation of the other 38 organizations arguing that only them (the 14 initially declared winners) are entitled to the seat in the lower berth house because the other 38 organizations failed to attain the 2 percent vote threshold.Eventually, the dispute was resolved in the arrogant Court. In an en banc session of the Supreme Court in October 1998 it command that the 20 percent seat allocation as prescribed by Section 5 (2) of the Constitution is not mandatory. Furthermore, it ruled that the 2 percent threshold is constitutional thus required to obtain a seat in the House of Representatives. So the COMELEC had to recall the proclamation of the other 38 organizations. Given the basic features of the party-list system, one important question needs to be answered How does the party-list system enhance t he chances of marginalized or underrepresented parties of winning seats in the House of Representatives? The COMELEC says that with the three- seat cap for the party-lists, major political parties or the bigger parties which usually dominates the elections will not have the chance to corner all the seats in the House of Representatives and crowd out minority parties. This, they argue, will encourage the party-lists to win seat in the House of Representatives.Granted this to be true and the desired or expected consequence to be existent, the party-list is indeed a potential counter-foil to the elite-dominated Congress. However, assumption this features, particularly the three-seat cap, Felix Muga (2007c) arguesin contrast with what the COMELEC declaresthat this features of the party-list system particularly the three-seat cap is a counter-productive structure for it promotes the break-up of a strong party into smaller ones and discourages parties to form bigger coalitions (Para. 4). To illustrate this, let us consider the events after the 2001 Party-list Elections. After the Supreme Court unfit some parties during the 2001 Elections, Bayan Munas percentage share of total party-list votes reached 26.82 percent (Party-List Canvass Report Number 26 as September 7, 2001). Sadly, they were just given three seats. Consequently, in the 2004 party-list election, Bayan Muna broke up into smaller parties and obtained 6 seats in the House of Representatives.Note that not only Bayan Muna resorted to this break up there are also several of other party-lists like the Sanlakas. Thus, Muga further claims that it 3-seat cap does not pave the way for smaller parties to win seats in the House of Representatives. Together with the 2% informal threshold in the simplified Comelec Formula or with the first party-rule of the Panganiban Formula, it cannot fill up the available number of party-list seats and causes the Formula used to run afoul the principle of proportional represent ation emphasis added. The party-list as defined is a mechanism for proportional representation (RA 7941). Thus, for instance, if a party gets 50 percent of the total party-list votes, it shall get the 50 percent of the total number of seats allocated for the party-lists (principle of proportionality).RA 7941 requires a vote threshold. The two (2) percent vote threshold means that the party which obtained at least 2 percent of the party-list votes will be allotted the seat. Mathematically, this can be represented by total number of votes of all parties divided by the total number of available seats (Hare Quota). In the 2007 Party-list election, the total number of party-list votes reached 8,416,421 the 20 percent seat allocation for that particular Party-List Election translated to 55 seats. Therefore, following the above-mentioned formula, we arrive at 8,416,421 divided by 55 seats, equals 153,025 (Hare Quota).Following the principle of proportionality, we now compute the ideal seat for BUHAY party-list, the top-notch party-list group in the 2007 Party-List Election. BUHAY accomplish a total number of votes of 1,169,234 we divide it with the Hare Quota for the 2007 Party-list Election computed earlier which is 153,025 (1,169,234/153,025). Thus, the ideal seat for BUHAY is 7.64.However, the ideal seat is not the actual seat given to the winning party-list groups. Muga (2005) came up with the idea of seat allocation error to illustrate the difference between the ideal seat and the actual seat given (ideal seat actual seat given). BUHAY party-lists ideal seat is 7.64, but it was granted with only 3 seats. Thus, the seat allocation error is 4.64 seats. They were deprived of 4 more seats in the Congress and were only given 3. Muga also provided a formula in computing the disenfranchised votes which can be expressed as Degree of Negation X Hare Quota = Number of votes disenfranchisedTo a certain extent, the basic features the three-seat cap, the 2 percent vote th reshold and the First Party normal of the party-list systems structure caused the negation of proportional representation. This structure is indeed counter-productive on the part of the party-lists and most of all, the entire marginalized sector they represent. The party-list system seeks to democratize the Congress. Ironically, the structure itself does not provide any clear means for a genuine democratization of the Congress. Given this restrictions, no party can really grow in the Congress. In the latter part of this paper, performance of the party-lists (in terms of legislation) shall be assessed and we will rig out if the current party-list structure has something to do with the party-lists performance. Also, major concerns of the party-list system are issues on accreditation, membership and legislation. The accreditation process employed by the Commission on Elections is very loose there is lack of prohibition against party-lists with links to the government (irrespective whether direct or indirect), lack of strict imposition of prohibition on party-lists receiving foreign support, lack of strictness in following the rules set by the law on who shall puzzle the party-lists nominee among others.To illustrate this, let us consider the party-list Aksyon Sambayanan or AKSA. It is very clear in the Supreme Court ruling that a party-list shall be disqualified if It is receiving foreign support from any foreign government, foreign political party, foundation, organization, whether directly or by any of its officers or members, or indirectly through third parties for partisan election purposes (Ang Bagong Bayani-OFW Labor Party vs. COMELEC, G.R. No. 147589, June 26, 2001, En Banc). Despite that, after known to be supported by Socialist International, AKSA distillery was accredited, allowed to join the election and was given seat in the House of Representatives (Manalansan, 2007). It may be safe to say that the Supreme Court ruling has not been proven insu rmountable because such lapses occur. Also is the nominee Catalina Bagasina a provincial board member and a business woman of the Pilipino Association for Country or urban Poor Youth Advancement Welfare (Pacyaw).The Ang Galing Pinoy party-list is a group representing the security guards. Its representative to the Congress is the former first sonthe son of the former chairperson now Pampanga Representative Gloria Arroyo Rep. Juan Miguel Mikey Arroyo. What is troubling about this is that Rep. Arroyo is not and has never been a security guard. In short, he doesnt belong to the sector he represents. Logically, how can he truly understand the plight of the security guards if he himself is not one of them? The Supreme Court ruling states that not only the candidate party or organization must represent marginalized and underrepresented sectors, so also must its nominees. The nominees must be Filipino citizen who belong to marginalized and underrepresented sectors, organizations and part ies he/she represents (Ang Bagong Bayani-OFW Labor Party vs. COMELEC, G.R. No. 147589, June 26, 2001, En Banc, para. 8). Surprisingly, Ang Galing Pinoy which is in clear defiance to this rule is still in position in Congress. Still surprisingly, there are other party-lists in defiance to this.1-UTAK party-list a group representing PUV drivers, operators and commuters had the late former Energy Secretary Angelo Reyes as its representative. It is interesting to note that former Sec. Reyes is a stalwart defender of the oil deregulation law, which this group he tried to represent, strongly opposes. Another point the Supreme Court ruling raised was that the political party, sector, organization or coalition must represent the marginalized and underrepresented groups identified in Section 5 or R.A. 7941 (Ang Bagong Bayani-OFW Labor Party vs. COMELEC, G.R. No. 147589, June 26, 2001, En Banc). However, APEC or the Association of Philippine Electric Cooperatives is not a marginalized group yet it is granted the chance to join the election and win seats. Manalansan (2007) further points out other party-lists which are not considered marginalized. They are BUHAY, Veterans Federation of the Philippines and Cooperative-National federation of Cooperatives (Coop-NATCCO) among others. Moreover, the Supreme Court ruled that the party or organization must not be an adjunct of, or a project organized or entry funded or assisted by, the government. . . .The participation of the government or its official in the affairs of a party-list candidate is not only illegal and unjust to other parties, but also deleterious to the objective of the law (Ang Bagong Bayani-OFW Labor Party vs. COMELEC, G.R. No. 147589, June 26, 2001, En Banc). However, the Veterans Federation of the Philippines (VFP) is a government-funded group. It is in fact a creation of R.A. 2640 (Manalansan, 2007). Clearly, there are lots of loopholes in the current party-list system not only the structure which makes it ineffective but also the very process of filtrating or accrediting the party-lists-to-be and the nominees. In its 14 years of existence, how well did the party-lists performed in the Philippine legislature? In the 11th Congress, the party-list representatives filed a total of 3, 698 bills and resolutions. Only 20 bills reached due south Reading. In the 12th and thirteenth Congress, party-lists representatives filed a total of 5, 706 bills and resolutions, but majority of which are still pending (Manalansan, 2007). In the 14th Congress, there were 19 bills which reached the thirdly Reading but disappointingly, none became a law.One may remember the approval of the 125 pesos daily minimum wage increase in the 13th Congress. It was filed by Bayan Muna Rep. Crispin Beltran (12th Congress) and refilled by him again in the 13th Congress (this time as Anakpawis representative). It was approved by the House of Representatives and the Senate. However, it was later on recalled. At the b righter side, laws on Abolition of the Death Penalty, Protection to Children in Conflict with the Law, Anti-Trafficking in Persons, Anti-Violence against Women and Overseas Absentee Voting have been passed with party-list representatives as forwarders and/or consultants. The progressive party-list representatives are diligent comme il faut to file and re-file bills and resolutions that would serve the greater mass. These are bills to amend the Labor Code, to repeal the Automatic Appropriations law, Mining Act, National Government Center Land Utilization Act and Oil Deregulation Act among others.On the contrary, a number of bills have been passed within a short period of deliberations only. These bills are alleged as Malacaang-certified legislations. Examples of this are the Expanded Value Added Tax, Lateral Attrition Law and the infamous Anti-terrorism bill or the Human Security Act of 2007. Since the beginning of the party-list system there were assumptions that the party-list, or iginating from elite politics, shall only prolong elite politics in the country (Simbulan, 2007).Some believe that this is just a make-believe measure to make it appear that the Philippine society is well-represented in the legislature. At this point, we will try to assess whether this assumption is true or not. It is a fact that the Philippine congress is a congress of the elite or the wealthy oligarchs of the nation. As a matter of fact, in a study conducted by the Philippine Center for Investigative Journalism (PCIJ), it found out that 60 to 100 wealthy families (political clans) dominate and determine the entire Philippine legislature or politics (Simbulan, 2007). The PCIJ studied political clans from 2001 to 2004 and found out that political parties in the country are really clan alliances.In a Congress like this dominated by conventional parties and wealthy political clans, where number matters what can the very few party-list representatives do to forward the interest of th e masses when it conflicts with the elites? Proponents of the party-list system admit that the party-lists have been absorbed by the traditional parties in the Congress. In news article from GMA News TV on April 6, 2010, former Marikina Rep. Romeo Candazo one of the main authors of the RA 7941 said that majority of the party-list representatives have been co-opted by traditional politics. As such, it is very difficult for this minority party-list to resist the domination of these ruling elites. These political clans coalesce with other clans or political parties to uphold and protect the status quo and to maintain a stronghold on the legislature. This sufficiently explains why the party-lists get co-opted by these traditional parties. Clearly, the party-list is to the disadvantage as compared to the traditional parties in the Congress. First, the party-list lacks the number or a stronghold in the Congress due to the seat allocation restrictions of the Party-List System Act. Also, the party-list lacks the machinery during elections. The very low voters turnout on party-list election screen outifies to the ignorance of the people on this system.This may be attributed to the lack of machinery of the party-lists system. The party-lists lack the financial prowess to air political ads on televisions and other media of information. In a Pulse Asia Survey (March 27 to April 4, 2004), television is the leading primary source of election-related information (71%), followed by radio at 20 percent and newspapers by 4 percent (Arao, 2007). As such, how would the people know about the party-list if these media of information is not maximized by the party-list? However, we cannot deny the fact that the party-list has two faces the rich and the poor. Some party-list representatives are found at the bottom 10 percent poorest Representatives, but there are party-list representatives who are millionaires. In the 12th Congress, APEC representatives were all multi-millionaires. There are many other millionaire party-list representatives like Alagads Rodante Macoleto, AVEs Eulogio Magsaysay, and Coop-NATCCOs Guillermo Cua among others.Note that in the 13th Congress, the richest party-list representative was VFPs Gidaya with a net worth of 34.66 million pesos and the poorest was Anakpawis Rep. Rafael Mariano with a net worth of 18,000 pesos (Manalansan, 2007). It is not farfetched that one day the party-list is no longer of difference with the traditional parties in the Congress. What future awaits the Party-List System? Will it too vanish or survive the test of traditional politics? In conclusion, this paper does not undermine the potential of the party-list system for it has forwarded a significant number of bills and resolutions since 1998 up to this present Congress. It is a clear sign that the party-lists system, somehow, is working in the Philippines. They have provided the underserved and the marginalized a voice in the congress. They tried to strike a balance in an elite Congress. The party-list per se is a great chance for the masses to be represented. But it is undeniable that the party-list system is failing.It might just be a matter of less than a ten-spot that the narrow alley constitutionally reserved for the representation of marginal sectors in Congress be permanently closed by traditional politics (Tuazon, 2007). It is quite not hard to conclude that the Philippine party-list system is more of a failure than a success. First and for most, its goal to democratize the Philippine Congress is at the onset defeated for the structure itself limits the growth of this party-list groups in the Congress and even encouraged break ups among the party-lists. Secondly, the issue of accreditation weakens the chance of the party-list system to genuinely fulfill its promise purpose to serve the marginalized and the underrepresented sectors of the society. Moreover, the party-lists are co-opted by traditional politics. The party-li st legislation has not resulted to any concrete law that would directly benefit the underserved sectors of the Philippine society. Nonetheless, the future for the party-list system is still bright despite such failures. As Dr. Florangel Rosario Braid of the Justice Cecilia Munoz Palma Foundation saidThose who argue that it the party-list system should be retained, and in fact strengthened, point to how it has been able to balance our elite democracy by providing representation to sectors which otherwise would have been excluded under our present political system. But how do we deal with blatant abuses like having individuals who had never been a part of the group that they are expected to represent? . . . It is about time that the system should be examined by groups from various sectors of society emphasis added.The party-list system as the sole legal or constitutional means by which the underrepresented and the marginalized sectors of the Philippine society assert their rights and be part of the Philippine legislature, despite its failure, should be braced and strengthened so as to serve its purpose truly.

Friday, May 24, 2019

Importance of Child Friendly Education Essay

All this does not mean that you turn your class into a place of dreary learning. First of all, the activities you would use with adults fuck work, but trace them shorter. For example, a role play may have to last five minutes instead of 10. Also make sure activities argon varied an activity that involves moving about and noise needs to be followed by a quiet task that allows kids to cool down. Remember as well as that children will not do a task because it is good for their English. Tasks need an end result rather than being open-ended. Building in a try out or competitive element can work or ask learners to produce work that is displayed on the wall.Its a great feeling when the children are busy, but their enjoyment of a task might manifest itself in terms of noise. Develop signals to get attention. This can be a raised pass along or switching off the lights. Whatever you do, dont try to out-shout a class because they will always win. Where groups of children are getting reall y loud-voiced it may be time to change the groups around. Adults like praise, but children really love praise. Avoid over-praising individuals and try to compliment whole groups.Use affirmative commands like, gratify speak English rather than negative reprimands like, Stop speaking Spanish Youll also avoid problems if you set out rules at the beginning of the course. If possible, involve the children in preparing and writing out the class rules it is especially good practice with modal verbs. A child that then breaks these rules will see greater justice than if you make up your own rules on the spot. More importantly, you will be punishing the inappropriate behaviour, not the child.

Thursday, May 23, 2019

Aat Project Based on the Internal Control of Cookridge

1. Terms of Reference 1. 1. The police detective made investigation on the lastingness of the midland Controls and radical-mades report remains of Cookridge Carpets Company. It in deal manner has both(prenominal) additional contents such as recommendations that upholds the society to reform its strengths and weaknesses to protect the confederations reputation. 1. 2. The researcher excessively investigated on the stakeholders of the Cookridge Carpets federation, both internal and external. The stakeholders play a precise important role in helping the beau mondes growth. 1. 3.The report in addition investigates that the costs and benefits to Cookridge Carpets and stated that skulker is a major threat of the order. It is alike been recommended by the researcher the toll in which this risks should be avoided. 1. 4. Lastly the researcher to a fault investigated that the postulatements of the internal Controls and Accounting systems Paper is fragmentise of the AAT Level 4 Diploma in Accounting. 2. Executive Summary 2. 1. This report investigates the soundness of the internal hold backs of the be systems of Cookridge Carpets high society.The recommendations atomic number 18 also made to show ways in which the Cookridge Carpets caller dismiss amend its system and death penalty. It is investigated that Cookridge Carpets company phthisiss the change accounting system. That is, its accounting system is through with(p) in one place. As findings of the make use of of centralized accounting system were made, it is recommended that the accounts rung of Cookridge Carpets should be skilled and be qualified in order to be Competent on their work. Thus improve the performance of the company. 2. 2. The researcher recommends that the Cookridge Carpets company should aximize its warrantor system to decoct the risks of deceit inside the company. As hale as BACS defrayals system should be used so that employees and suppliers ar paid now in to their own accounts. This get out minimize the use of balks and bullion as the way of shipment hence improving the companys payment influence system. 2. 3. If on that point is maximum security within the Cookridge Carpets company, this will boost the staff members morale and improve the credit look, payments to suppliers and lastly reduce the risk of fraud within the company. 3. Methodology 3. 1.The researcher used the internet to research the data on how companies run or perform their its business. 3. 2. The researcher used books as a reference as an addition to find out the information to help with the report. 3. 3. The researcher also interviewed Managers from diverse companies on how they run their business and what is expected in order to run a successful business. 3. 4. A questionn send oute was also produced by the researcher and sent to both Internal and external stakeholders to find out their different strategies Of running a successful business. 4. Introduction to the Organisation . 1. Cookridge Carpets company is a large carpets, soft furnishings and adjourn dealership in Southampton. It is a main dealer for emailprotected foam Beds and mattresses in the bea and having been established in 2007, it has been trading for the past three long age. It is a unavowed limited company set by two br a nonher(prenominal)s, Peter and john Cookridge. 4. 2. The two br separates purchased a large plot of land on which they developed An air craft hangar sized building to use as the carpet and bed showroom. They started out selling carpets and then expanded into beds and softFurnishings. In February 2010 Cookridge Carpets Company was asked by Memo Beds to become the main dealership for Southampton as the existing Local dealer was retiring. The two Brothers have been very successful in direct gross revenue and have recently started selling carpets and beds over the internet. This Venture seems to have increased business. John is married to Paula, who a cted as company secretary for the first two years of the companys existence. 4. 3. The Cookridge Carpets company has a relatively flat structure (see Appendix1). This is a benefit to the company because the structure as few levels of management, has wide get across of make, it is decentralized, this means that the communication between the superiors and subordinates is quick and also has high freedom of responsibilities of employees. 4. 4. The Cookridge Carpets companys accounting department system is Decentralized system. This means the accounting systems be done in various places. This is an advantage to the company because the decisions within the company are faster compared to centralized system, the top management has more than m to do other things that are part of the decision making, and also the system is dynamic, this is it is adapted to change.Leadership style of the company is normally laissez faire because controls within the company is omiting e. g. employees u se accounts department computers for their self-interest. Supervision is also poor, employees do work in their own preferred time. 4. 5. External decrees affecting the organization 4. 5. 1. The Data Protection Act 1998- This regulation states how Cookridge Carpets company should handle or manage the confidential information or data about the business. Cookridge Carpets has to bushel sure that it follows the Act to avoid penalties if the data is give away without any egal agreement or action. 4. 5. 2. Late payment law- This Act states that Cookridge Carpets company moldiness distribute payments fairly among employees and must not delay any payments for that matter. adversity to do so the company might face very disturbing penalties such as fines etc. 4. 5. 3. Health and safety legislation- Cookridge Carpets must company must Comply with the Act by making sure its customers or employees are having a nice safely working environment free from threats or hazards that may affect the ir health. 4. 5. 4. The companys Act 2006- This Act regulates that Cookridge Carpets ust uprise financial statements and finalize them so that they are ready to be analyzed. Fraud Act 2006- nether fraud act 2006 a person may face penalties if they breach one of the sections 2 (fraud by false representation), section 3 (fraud by impuissance to disclose information) and section 4 (fraud by abuse of position). Cookridge carpets especially the accounts department should plant sure it abides by the Act to avoid penalties even imprisonment or even unlimited fines. 4. 6. Cookridge Carpets Internal Stakeholders 4. 6. 1. Owners- Peter and John Cookridge are the owners of the Cookridge Carpets company.As the owners of the company, their responsibilities are to make sure that the company pays tax according to the principle. They also look at the financial statements of the business to see if the business is making a profit or loss. They also look at the costs of the the business as well as turnovers and also make budgets of the their own business. 4. 6. 2. Management- The senior accounts clerk is creditworthy for the management of the business. He is responsible for managing the accounting staff and making recommendations reports based on the weaknesses of the accounts system to improve them.Also to boil down on the payroll system to make sure that it complies with the payroll Act required. 4. 6. 3. Employees- The business employed 20 members of staff golf-club Direct Sales staff, three internet sales staff, two cleaners, two car delivery drivers, one accessory salesperson and lastly three part time staff in the miniature accounts departments. 4. 7. Cookridge Carpets External Stakeholders 4. 7. 1. Customers- Cookridge Carpets customers are owners of small business shops or stores who buy their goods from Cookridge Carpets and sells to other customers from their own shops. This is an advantage to both arties because the gold flow is organism generated. 4. 7. 2. Su ppliers- The supplies of Cookridge Carpets are manufactures of Goods including foam beds, mattresses and carpets. Suppliers will be foc using on the payments for goods be supplied. The financial statements will give up information to decide whether to provide credit to Cookridge Carpets company. 4. 7. 3. Bank- This is the main stakeholder of Cookridge Carpets because it deals with the financial accounts of the company as the company is facing just about overdraft challenges. If the overdrafts needs to be repaid this might affect the companys budgets and hard funds flow thus isturbing the companys performance. 4. 7. 4. Westbridge Finance- Cookridge Carpets company offers monthly Payment terms to all customers at 6months interest free credit. Once this period expires there is an annual interest rate of 28. 4%. the company finance this through Westbridge, which charges an annual rate of 8. 7% to the company. 4. 7. 5. The debt collection agency- This agency charges ? 80 per case t o Cookridge Carpets company plus 30% of any monies collected. 5. The Accounts Department 5. 1. Cookridge Carpets has accounts department office which is located on the first floor of the showroom.Access to the office is by a set of steps at the rear of the building. Toilet facilities for staff and customers are also on the first floor, so the stairs are used by the members. The accounts staff are responsible for preparing sales invoices and to manage credit accounts. thither is a waiting room for customer service. The accounts department use the code in the organization. 5. 2. The accounts department is in the main used to prepare and complete all sorts of activities on production of the accounts involving sales and purchase ledger and payroll. 5. 3. The accounts department internal stakeholders 5. 3. . Peter and John Cookridge- These are the owners of the Cookridge Carpets Company, as the owners of the company, their responsibilities is to make sure that the company pays tax acco rding to the principle. They also look at the financial statement of the business to see whether the business is making a profit or loss. They also look at costs of the business as well as turnovers. 5. 3. 2. bribe Clerk- This field is responsible for the preparation of the periodical and monthly payroll information. To accurately calculate all monies due wages and commission. To make up pay packets for the weekly paid staff nd prepare BACS returns for monthly paid staff. To prepare all associated returns and documentation and willing to concentrate extra hours as needed. 5. 3. 3. Accounts Clerk 1- The accounts clerk is responsible for preparing sales Invoices (sales ledger) in the accounts receivables. creditworthy to manage credit accounts. To ensure that all payments are made with 90 days. To prepare monthly management information and must be willing to undertake extra hours as needed. Also responsible for security of information and security of cash. 5. 3. 4. Accounts Clerk 2 - The accounts clerk is responsible to check GRNAnd purchase invoices in the accounts payables (purchase ledger). Responsible for negotiate with carpets, beds and soft furnishings suppliers. To manage accounts payable accounts. To ensure that all payments are made accurately and on time. To prepare monthly management information and must be responsible for security of information and security of payments. 5. 3. 5. Senior Accounts Clerk- Responsible for managing the accounting staff and making recommendations reports based on the weaknesses of the accounts system to improve them. Also to focus on the payroll system to make sure that it complies with the payroll Act. . 3. 6. Stores Staff- These are the companys additional staff that helps with customers. They work mainly in stores and require complete supervision and accurate help from the accounts members. 6. Review of the Accounting System 6. 1. The researcher investigates the accounting system of Cookridge Carpets and also makes r ecommendations to improve the system. 6. 2. This section also investigates the financial reports the accounts system should hand to their stakeholders and to see if it is acceptable to agree or to meet the companys needs and the stakeholders needs. The trengths and weaknesses are aided in the SWOT abbreviation (see adjunct 2). 6. 3. Working methods and practices 6. 3. 1. Strengths in the working methods and practices within the systems of Cookridge Carpets are stated in the SWOT digest in appendix 2 as follows * The Cookridge Carpets companys accounting system and Inventory system operates its payroll system using Sage Payroll to calculate the employees weekly wages and salaries. It uses Microsoft stick out and the invoices are made using Word document. The computers can also access internet which is steadying to the employees to search and get information they need quickly. The company also has an alarm within the premise which is used to reduce the risks of theft within the c ompany. * thither is also the use of discussions on computers to protect confidential information from being disclosed or stolen. 6. 3. 2. Weaknesses in the working methods and practices within the systems of Cookridge Carpets are stated in the SWOT compendium in appendix 2 as follows * in that location is neediness of back-up of important information of the company and this put the company at risk of losing this important information. * Most of the employees are not familiar with using the received systems like Microsoft surmount and Sage payroll system.This is not good for Cookridge Carpets company because this might lead to errors in important data or documents of the company. * thither is lack of discipline within the company. For example, well-nigh employees may just use the Accounts department computers for their self- interest like shopping on line. This is not good for the company because the computers are reserved to keep confidential information and should not be used by un important staff members. * There is lack of communication in the company which may lead to poor decision making and action plans. * There is poor security within the company. For example, there was a ase when John found the threshold of accounts department unlocked. * There is lack formulation for each of the roles within the organization. * There is lack of readiness within the company. This is not good the company because this will make some errors in the business and the company would not be able to meet its goals or fail to meet its goals. * Most Cookridge Carpets staff is part time workers. This is a disadvantage because there are not available in the office at all times to monitor the companys performance or taking part in some tasks needed for the performance of the company. 6. 4. Record Keeping System 6. 4. 1.Weaknesses in the record keeping system are stated as part of the SWOT analysis in appendix 2 as follows * The Cookridge Carpets company payroll is done ma nually, this is not good for the company because errors may easily result or fade. * Most staff is not comfortable or highly trained effectively on the use of Microsoft Excel system and the Sage payroll system. If they continue using these systems, errors on documents such as spreadsheet may build up and cause the company to produce wide financial reports of the business. * There is no work being done for other members of staff when they are absent at work.Important or urgent work is there for done manually for them. This is not good the company because errors may result in the work being done. * The staff take cash directly from the savings bank and the petty cash is not properly save. * Wages are done manually and in advance, therefore are not accurate. * The staff hours are recorded manually and the wages are calculated manually by the basic hours made by the staff leading to inaccurate payment. * There is lack of security within the record keeping department. This is not goo d for the company because confidential information may be stolen to be used against the company. . 5. Training of staff 6. 5. 1. The weaknesses in the training of staff of Cookridge Carpets company are stated in the SWOT analysis in appendix 2 as follows * Cookridge Carpets employees lack training in their accounting field. This is not good for the company because it leads to lack of intimacy and judgement about general controls and the company procedures. Errors may also occur due to lack of train, this might affect the performance of the business. * Cookridge Carpets staff is also lacking training on the use of the current systems.For example they are unable to used the tholepin tables in the excel spreadsheets and the as well as the Sage payroll system. This is also good for the company because it can cause for further errors to the business. 7. Internal controls and analysis of fraud 7. 1. Internal System of Control 7. 1. 1. Cookridge Carpets companys controlling system is no t that productive, in other words is in baronial. The companys control system is based firmly on trust. This is not good at all for the Company because fraud can be easily arises. Formal internal controls system is good for Cookridge Carpets because potential risks of fraud may be reduced. . 1. 2. The internal control system weaknesses are identified in the SWOT analysis in appendix 2 as follows * Passwords One password is being used to access the accounts department systems. All employees can be able to use the password in accounts office, this is not good for the business because the computer stores confidential information which is not allowed for the members of staff to see or disclose without any legal permission. * Wages- Wages are calculated and recorded manually within the business. This is not good for the business because inaccurate results or documents about wage are being produced.There is also no control in place for who collect staff wages and wages are not signed for in the business. * Petty Cash- There is no petty cash control system within Cookridge Carpets at all. The amount used from the petty cash is not recorded, which is also not good for the company because it influences the risks of theft within the business. * Cheques- The control system of the business involving cheques within the company is very poor. It is poor in the sense that blank space cheques are signed and left-hand(a) with staff. The system is also poor because the office where the cheque books are kept can be left unlocked. Cash- The controls in respectfulness to the use of cash is very poor within the business. Cash produced is normally used to pay wages of the staff and also calculated manually. Tills are also not counted for the amount interpreted is also recorded manually. * Counter Signatures- Cookridge Carpets companys controlling system on wages is not effective. Wages are not cross checkered to prevent some errors that may easily be produced. * Credit Control- The companys control in the credit control system is not that adequate. The company use or seek help from the credit reference agency when they grant credit to customers. New supplier and customers- Cookridge Carpets company has poor controls in regard to new customers and suppliers of the company. This is bad for the business because confusions between old and new customers and suppliers can be created and cause serious problems to the business. * Authorisation- Cookridge Carpets lack effective authorization control. Wages are not authorized in a formal manner because they are calculated and recorded manually. This is not good because errors can easily occur. Cheques are also needed to be signed by the owners. 7. 2. Analysis of fraud 7. 2. 1. There are possible frauds that could take place within theCookridge Carpets companys control system. There are no evidence were the searcher found cases of fraud within the company. The effective controls should be introduced that prevents suc h cases. 7. 2. 2. The SWOT analysis in appendix 2 shows the weaknesses within the system as follows * Cheque books are not safely stored in a infrangible place. This is not good for the company because the cheque books might get misplaced or they can be stolen. * The company use cash to pay wages which is not good for business because cash can easily get stolen by the employees without anyone noticing. The risk of fraud can easily take place in cases were cheques are signed and left blank for staff to use when the owners are not at work. * There are ways in which the staff can just take money directly from the tills instead of using the petty cash system. This is not good for the business because the staff can take the business money for their self- interest and dont return it back or pay for it. * Cash is used to pay the members of staff and the payment is calculated and recorded manually. This is not good because errors may occur and this could make the staff to be paid more or l ess than the correct amount they should earn. . Recommendations to improve Cookridge Carpets Accounting System 8. 1. The following are recommendations that can be made to improve the weaknesses found by the researcher. 8. 1. 1. The password used to access the system must be changed to Avoid the risks of disclosing confidential information and to reduce the risk of fraud. The staff of Cookridge Carpets must be informed of the need to have the effective controls to work efficiently. 8. 1. 2. Cookridge Carpets company staff must be given formal accounting training to improve on their weaknesses in order to reduce or eliminate possible errors.This could also help them to have much understanding of the importance and the need for controls within the company. 8. 1. 3. Cookridge Carpets should introduce controls that deals with new suppliers and customers to the accounts system. The owners should be fully involved to reduce the risks of fraud within the business. 8. 1. 4. The company shoul d also introduce the effective petty cash control system within the organization. This will benefit the company because the petty cash would be recorded appropriately and this would reduce the risks of fraud as the cash taken from the till would be recorded. 8. 1. 5.Cookridge Carpets company should back up its system. This will benefit the company because the important information would not be lost in the event of a system failure or if incidents like fire outbreak occur. 8. 1. 6. The Senior Accountant should be fully responsible for the management and operation of the new system introduced within the Cookridge Carpets company to avoid poor performance of the company and maintain efficiency and effectiveness. 8. 1. 7. The company must make payments to employees and suppliers by BACS. The payment should be made directly into bank accounts to reduce the use of cash and cheques for payments.This will benefit the company a lot because the risks of fraud and theft would be controlled as well as errors made during Calculations as the company make calculations manually. 8. 1. 8. Cookridge Carpets company should insure that it keeps cheque books in a locked and secure place like a safe. The system of signing blank cheques should also be stopped. The Senior Accounts clerk should be put in control of signing cheques when the owners are upset. This would reduce the chances of fraud within the business. 8. 1. 9. There should also maintain a fully up to date register of working taff hours to ensure that staff are at work at required times. Cookridge Carpets company staff must always be informed to cover for each others absence to continue the working progress. This will be a good advantage to the company because the performance will improve. 8. 1. 10. Staff should also be trained on the operation of the new systems like the use of Microsoft Excel spreadsheet and the Sage payroll packet. This would benefit the company because the staff would be having operational skills h ence improve performance and efficiency of the company. 9. Cost benefit analysis 9. 1. The following is a completed cost benefit analysis of the ecommendations to introduce a centralized accounting system within Cookridge Carpets company 9. 2. COSTS 9. 2. 1. Cookridge Carpets company would need to purchase effective equipment for the network of computers. The organization would rather buy cables or use a wireless network. The costs of all this is just about ranging between ? 600-? 1,600. Wireless network would be faster than cabling but the connection could be lost on some occasions. Cabling on the other hand would be more reliable because it is less expensive compared to wireless network. 9. 2. 2. The staff can continue using the current manual system f the organization face some disturbance or disruptions to the new system. As the workload will be a lot, additional staff will be needed to enter data about particular documents of the organization so that the system would be fully operational. This would require costs of approximately ? 3000. 9. 2. 3. The organization would also need to look at costs of introducing procedure manuals to ensure staff can use the system and a rota to cover some elements when some staff are not available at work. The senior accounts clerk will need to monitor this progress and would take approximately 30hours of their time f the workload is too much. 9. 2. 4. Cookridge Carpets company would also need to purchase centralized accounts software system such as Accounts Professional which has been designed for both small and big companies. There are different types of packages of this kind and the company will have to choose which package is best suitable and needed by the company. This package would cost approximately ? 3,500 depending on the quality and size. The package should be simple to operate and should come with instructions on how it is used. 9. 2. 5. If the staff finds it more complex to use or operate the package urchased , the company would have to provide training for staff. Courses for staff would cost approximately ? 500-? 700 depending on the level of training. 9. 2. 6. As part of training on the operational of the new accounts package purchased, these would be an opportunity cost of the staff not be available at work. 9. 3. BENEFITS 9. 3. 1. Cookridge Carpets would need to complete the centralized system reports including the financial system of the business. This could be monitored by both the owners of the business or the senior accounts clerk to ensure that the business is running ccording to plan and the cash is being generated and managed effectively. This reports processed would include * Payroll Reports * Income Statements * Aged debt analysis * Supplier payments reports * Statement of financial position * Cash flow statement * Costs by cost centre/code * Analysis of petty cash expenditure 9. 3. 2. Cookridge Carpets would need thee cash flow statement to help the owners John and Peter to ask the cash flow of the organization. It could also help them to manage the cash more effectively and efficiently to minimize the overdraft and other fees within the business.It could also help them with planning and budgeting other cash expenditures of the business. 9. 3. 3. The organization would need the age debt report to improve the system on making debts and to make sure that the customers who do not pay the business on time are closely monitored in order to minimize the issue. This could also make it difficult for the customers to misuse the current controls thus many another(prenominal) bad debts would be closely prevented. 9. 3. 4. Payroll reports of Cookridge Carpets company would be more accurate and up to date on rules and regulations set by the business. This would minimize confusions and ludicrous payments ade doing calculation thus improving the staffs performance and efficiency in work. 9. 3. 5. Cookridge Carpets company would benefit a lot on using a centralize d system because it will be used as a back up just in case the system being used breakdown. Cookridge staff would continue with their tasks if one of the computers fail to function or breaks down. There will be reduced risks of losing important data because if the main system fails to work, it would be operational once again and this time would be fast in performance. 9. 3. 6. Another benefit to Cookridge Carpets would be the formal training of staff.This would be helpful to the business because it will increase and improve efficiency and effectiveness of staff on their work. Their morale would also be alter thus bring commitment to the organization with lower staff turnovers. The morale of the non- accounting staff would also be improved due to the accurate and complete wages. 9. 3. 7. Cookridge Carpets would benefit by having an improved cash flow system because the supplier reports on payments are implemented and suppliers are paid on time. this could further more benefit the cr edit terms and conditions that suppliers grant Cookridge Carpets company. 9. 3. 8.Another benefit of the company would be the lower risks of fraud prevented by the improvement of the controls within the system as well as improved control cost. Reports on costs would help the owners of the business with the payments and wages and states where some costs are higher or lower than expected by the business when they are finally analyzed. 9. 3. 9. The business would use the statement of financial position to show the assets and liabilities of the company. It would also show details of the receivables (debtors) and payables (creditors) and allow the owners to have a regular and more accurate picture of these. This ould help the company to highlight any issues with the size of payables and receivables. 9. 3. 10. The business would also benefit by using the income statement to show the owners of the company the income or revenue received received and the costs of the business. This could sho w profitability by month or by product depending on the details required. This would help the owners with decision making and analyzing the business and would highlight key costs such as bank interest. Appendix 1- Organization chart Appendix 2- SWOT analysis STRENGTHS WEAKNESSES * There is an alarm code they set every day evening when they lock up. * Access to the accounts office on the first floor is easy because the keypad lock is never used. * All computers are loaded with licensed software owned by the company * The password used on all of the computers is the analogous and never been changed. * No member of staff is allowed to load any software onto the computers without subsequent permission from the manager. * The check book is not kept in a perfectly safe area. * No unauthorized devices are to be used for saving, uploading or downloading work other than those purchased and approved by the company. * There is lack of control as all staff can get access to the accounts of fice with the common password. * No unauthorized discs, memory sticks, external hard drives or other devices are to be used within the accounting system. * Cash being generated is used to pay wages this is not good for the company because it increases the risks of theft. * Only authorized members of staff are to use computers. * There are high risks of errors within the business as some staff is not qualified in accounting. * The schedule information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. * The inventory information of beds, carpets and soft furnishings are kept on Microsoft excel spreadsheet. * Two new computers were purchased by Cookridge Carpets Company and are both running the Windows vista operating system. They are also loaded with Microsoft Office 2007 ( with a three user license) . * There is lack of control concerning the petty cash system some staff can just take the money from tills without recording the amount being taken. * There are also two new computers purchased and loaded with Sage Payroll software. * Some staff has lack of knowledge on using the new systems like Microsoft word excel. This is not good because it might cause plenty of errors within the business. * When the computer system was set up, a password was installed to protect the information stored on it. * Invoices are processed manually this is not good for the business because errors can easily be made during processing. * The cash taken from tills is not recorded this is not good for the business because risks of fraud and theft may easily occur. * There is inaccurate staff pay due to lack of controls on staff hours and manual calculations of wages. * Payments to suppliers are made without informing other staff members. This is not good because it may lead to high chances of fraud. * There is lack of authority blank cheques are signed to cover absence. * There is inaccurate staff pay due to lack of controls on staff hour s and manual calculations of wages. OPPORTUNITIES THREATS * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. * There is an opportunity to introduce formal training to staff that lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. * If the company does not back up its current systems, there will be a threat of losing some important data of the business when the system in use breakdown. * There is an opportunity to introduce close supervise and control of the payroll system and internal audit to the compan ys accounting system. * It appears that one password is used to access the accounting department system. This is a threat to the business because the computers are likely storing confidential information which is not supposed to be seen by the staff without any authority or permission. * There is an opportunity of using new systems such as the Microsoft excel spreadsheet to record and calculate data. This is good for the company because recording data manually will be replaced. * Using cash to pay wages of the employees is a threat to a business because fraud and theft can easily take place within the business. The wages may on the other hand be incorrect due to the manual calculations. * There is an opportunity to introduce some back up staff to cover for those who are absent so that work can continue being done without any delay. * It appears that office staffs are paid by cheques. This is a threat to the company because the frequent use of cheques can lead to risks of cheques being stolen or fraudulently used. * There is an opportunity to introduce formal training to staff who lack knowledge and experience in accounting and also the new system they use like the use of Microsoft excel spreadsheet and new software introduced by the business. * There is a threat of making incorrect and inaccurate invoices due to manual completion of invoices. * There is an opportunity to introduce close monitor and control of the payroll system and internal audit to the companys accounting system. * If staffs who lack knowledge and experience continue using the spreadsheet and some other software, it will bring threats to the business. Errors will be made during the working progress therefore the results of the data being produced would be incorrect and inaccurate. Appendix 3-Fraud Matrix possible Fraud Current Control Risk To The Organization Recommendations

Wednesday, May 22, 2019

My Mom Essay

Many people have a specific person who inspires them, barely many people still walk from twenty-four hourslight to day wondering who theres is, I know mine is my come. Anybody can be the person who will inspire you, from a friend, to even a pet dog. A person who inspires you is a person who cares about you and what choice that you make. An adult who inspired me is my mother, she believes in me, cares about me, and forever and a day helps me. My mother believes in me, in everything I do, and is always positive about it. Every decision, task, and every level that I concur, my mammy is always there, believing in me that I will succeed. Graduating fifth grade and moving up to 6th grade was a big step, just like graduating 8th grade and moving up to 9th grade was. solely my mother believed that I would still do well in school and would enjoy it alot. Moving up a grade was always a touch scary, but my mother always had my back, and told me to just do my best, and have fun. With my mo thers support I enjoy high school a lot more than I thought I would. My mother believing in me helped motivate me, and show that I can do everything that I put my mind to. But my mother believing in me isnt the only way that she inspired me, but that my mom also cared about me. My mother never let a day go by without asking me how my day was or telling me how much she loved me.She always wanted to make sure Im having fun, and enjoying life, with no distractions. All kids have heard different sayings that their mom says like, call me when you get there which for many kids they hate to hear it. But my mom says them because she cares what happens to me and she wants me to be always safe and doing the right thing. Whenever things get tough I can always come to my mom and get her opinion. Many kids arent very close with their mom but I know I can share anything with my mom and that she will support me always. Not only is my mom very caring, and kind but she is also very helpful. A person who believes in me, cares about me, and helps me always would have to be my mother. Through the thick and thin she always has had my back in everything, and trusts me. Like lots of other mothers, she makes sure that I am enjoying life, and that everyday I feel inspired, to do something great. My mother truly believes in me, cares about me, and is always willing to help me with everything. Hopefully you have an adult that inspired you like my mom inspires me.

Tuesday, May 21, 2019

On Turning Ten

On Turning tenner billystick Collins Billy Collins was born in New York City in 1941. Collins is a member of the faculty of SUNY Stonybrook Southampton College, where he teaches poetry workshops. He was appointed as Poet Laureate of the United States from 2001 to 2003. He served as Poet Laureate in New York from 2004 to 2006. He has been named Senior Distinguished Fellow at the Winter Park lay down in Winter Park, Florida. In his early ages, he attended Archbishop Stepinac High School in White Plains and received a B.A. (English) from the college of the Holy Cross in 1963 and received his M. A. and PhD in English from the University of California, Riverside. Billy Collins has been called The most popular poet in America by the New York Times. The poem on Turning Ten by Billy Collins was written in 1996. The poem is about leaving the childhood behind and growing up. It gives new perspective on maturement and how it feels when becoming old. Over the years, the U. S. agazine Poetry has awarded Collins several prizes in recognition of poems they publish. During the 1990s, Collins won five such prizes. The magazine also selected him as Poet of the form in 1994. In 2005 Collins was the first annual recipient of its Mark Twain Prize for Humor in Poetry. He has received fellowships from the National endowment fund for the Arts, the New York Foundation for the Arts and in 1993, from the John Simon Guggenheim Foundation.

Monday, May 20, 2019

Technology: Boon or Bane?

Day by day, applied science advances only to drop master the health of those who use it. In the past years, scientists have spoon-fed people of all ages with attractive gadgets. How constantly, the truth is applied science has made humans less well-rounded individuals. applied science is a wonderful thing there are cell ph champions with internet access and the capability to take pictures and videos. With computers, all the information you could ever want is useable within a few keystrokes of a calculate engine. Contradicting those shows is, just like everything else in life.Nothing is ever perfect and technology has its share of flaws. There are calculators, search engines, online forums and instant messengers that are making us socially and mentally handicapped. Video games are giving gamers a false sense of reality and teachings of violence. Finally, technology has in the past and is being used for the wrong agreement of destroying the whole universe employ weapons of hatful destruction. People have questions every single day, and it is very normal and healthy to submit questions.This promotes the mental wellness of a human being it also helps you learn more information which contributes to your general knowledge. With the invention of search engines and online forums, it has beat easier to get your question answered. This is an asset to humans, however a human can become socially undeveloped and not have the confidence to talk with a person face to face and ask a question. Instant messengers have also contributed to the fact that people find it easier to talk over the internet, kinda than face to face.The same rule applies to the mental strength of mankind. Math homework is less than a argufy for students of today. They pick up their calculators, type in a few numbers and write the answer down on the page claiming to their teachers that they have applied all their mental faculties to the questions. Though this method is extremely convenient , it is ruination our brains full capabilities. In order for something to run efficiently it must be utilized. The calculator does not permit the brain to be exercised before it can function properly.Video games provide ever-living fun, but it also gives the player unrealistic views about life. Computer and video games have come a long way since Space Invaders and Pac Man. numerous studies show that video games, especially ones with violent content, assimilate teens more aggressive (http//www. pamf. org/preteen/parents/videogames. html). Todays games are much more complex and interesting, and the technology has advanced to the point where a gamer can become immersed within the game.Video games provide the players with false ideas about saving the universe of discourse and resulting to violence as a method of solving your problems with others. In other words it is making gamers become too unrealistic about the life they live and glorifying an unreal world. Technology has been use d for the wrong reason of destroying the universe It has dominated warfare since the early 1900s (http//www. newscientist. com/topic/weapons). Majority of the population must agree with that comment. During the final stages of World War II in 1945, the United States conducted two atomic bombings against Japan in the cities of Hiroshima and Nagasaki (http//en. wikipedia. org/wiki/Atomic_bombings_of_Hiroshima_and_Nagasaki). The bombings were one of the earliest signs of a technological breakthrough which destroyed the earth, there is no doubt that it is evident to receive again, due to the technology advancing every day. Another recent example which is still fresh in our minds is the event of 9/11, in which terrorists trained themselves on a computer to destroy the Twin Towers.With technology reaching insurmountable feats rapidly, it is destroying the planet and its inhabitants. Technology is deteriorating the well-roundedness of humans by allowing them to rely on manmade machines a nd become lethargic. Technology is making us socially and mentally dumb, giving false sense of reality. Weapons are being created using technology for the wrong reason of destroying the universe. For all those reasons it is suggested people should become further aware of the Trojan horse cavalry of today, which is technology.

Sunday, May 19, 2019

Massey-Fergusion Case Study Essay

1. Net sales for Massey-Ferguson actually increased between 1979 and 1980. Despite this, netincome and income from chronic operations both pretermitped sharply in 1980. Which itemon the income statement was most responsible for this drop in income?The item on the income statement most responsible for this drop in income was the rise in costof goods sold due to currency risk exposure. The pound appreciated strongly against currenciesthat Massey sold its products. especially since engine production was highly concentrated in theUnited Kingdom. Cost of goods sold rose from $238.18 billion to $2568.5 million from 1979 to1980 because of the rise in strength of the British pound.2. Why would the Canadian government have both interest in helping Massey-Fergusonrefinance its debt?A bulk of Masseys operations were centralized in Canada which meant that a large portionof Canada was employed by Massey (6,700 in Ontario) and without the help ofthe Canadiangovernment these jobs would be expir ation and they would need to pay out unemployment. Also,Argus Corporation, a stock holding company in Canada, had a 16.5% s comeback in Massey and was aconservative supporter who wanted more support for Massey.3. Why would it be difficult for Massey-Ferguson to conduct an virtue issue to pay down itsdebt?It would be difficult for Massey to conduct an equity issue to pay down its debt because of howmuch debt Massey accrued and their consistent inability to pay it. Also, Argus refused to takea block of preferred share issues Massey intended to issue in 1980. Since Argus was Masseyslargest shareholder, if they lacked authorization in Massey it shows a lot. Massey also fell behindwith dividends to both preferred and common shares due to covenants on their outstanding loans.So equity capital was out of the question.

Saturday, May 18, 2019

A Razorblade Romance

He was lying on the bedroom home surrounded by his own crimson fluid dripping from the open wound in his neck. She found him all only it wasnt right for her to get wind him like that, it scarred her for life physically and emotionally.It was 6am and they were all happy make growting sterilise for the big day with all the arrangements in place everything was passing to be perfect. Her maid was perfecting her hair into the around beautiful curls, and he was helping the best man with his speech. When all was ready she covered her dress with a long red coat so that it didnt get dirty, The car is here we better get going she called to her maids and her friend who was her maid of honour. They all piled into the vehicle and disappeared over the horizon towards the church.He, on the other hand, was very nervous. His kindling was beating faster than it ever had before and his palms were sweating profusely, it was abnormal. He told the best man to go get into the car and that he would meet him there, he had a few more things to take care of. instantaneously he was alone. At first of all he didnt know what to do with himself. He was pacing up and shore the room trying to control his breathing. He could hear the car beeping the horn for him to hurry, he didnt know what to do.When he got himself together and was finally ready the maid came in crying. He went up to her and kissed her and said everything was going to be alright. She replied in a murmured voice he didnt fully understand at first, she whence repeated what she had first said and he stood back with the look of shock in his eyes. He suddenly realised then he cant live the life he has. He has a fianc to go and marry, and a mistress in front of him telling him she is now pregnant with his child. The maid cleaned her face and told him to leave his fianc now, otherwise if he goes onwards with the marriage he will never be able to get away from this life he has created.He looked at her struggling for words to say, he didnt know what he should do. He thought or so running away with the maid, whom he doesnt love now, which would make him miserable, and marrying his fianc would make him the happiest man alive, but to go her find out about this would be too much of a risk. There is a fine situation between life and death he thought, in life you do as much as you can to make you happy and live it to the full, but death, death is the cowards way out and only something thats speculate to happen when youre old.He looked at himself in the mirror and knew that there was not much to live for anymore. He was a coward and that would never change. His time had come to end all of these affairs. So he took a natural language and told the maid to leave and that he would meet her down in the foyer of the house. After she had left he brought the knife to his throat and made it a quick and painless experience so that he didnt have to hurt anymore.When she arrived home crying and miserable she ran u pstairs to her room and took off her gown. She cried so much her lungs matt-up sore and swollen. She wondered where he could be and went to his room. As she opened the door she saw red on the floor and was curious as to what it was. She walked in and thats when she found him.