Anecdotal Record Assignment Example | Topics and Well Written Essays - 500 words

Anecdotal Record - Assignment Example Teacher Anthony walked up to Jane and asked,† What is happening here,† John replied by saying, â€Å"It is Jane who is bullying me around† Jane further stated, â€Å"Why doesn’t he take his problems to another place.† John further stated â€Å"I have a right to be in this center same as you; therefore I do not see a reason why I should not participate in the activity of my choice.† There was context in Jenifer’s dance as he was responding to the emotions she was feeling about her father’s death. Children are mostly attached to their parents while they are young and while they pass on, they are affected psychologically (Thomas, 2009). Jennifer is expressing her sadness because of her father’s death. It has been established that â€Å"one of the purposes of working with young children is to help them develop their social and emotional issues. When children are involved in independent activities the things they do are reflected in their actions.† By so doing, the teacher manages to establish issues affecting the child, which are then, take care of through counselling as in the case of Jennifer. There was context in Jane’s behavior when he dragged John of the stage. â€Å"In most case the behavior that is seen in children is a replica of what they are going through in their lives.† For example, Jane’s action reflect lack of attention at home from the parents and, therefore, taking out the anger on another student (Frydenberg, Deans & OBrien, 2011). Jane was expressing anger towards John because of the way her parent treats her at home. â€Å"The most significant thing while attending to children is to understand the underlying problem before reprimanding them to understand their social and emotional; problems. By so doing, such issues may be addressed woven if it means calling in the parents to discuss how to help the child.† Frydenberg, E., Deans, J., & OBrien, K. (2011). Developing

Are violent video games bad for kids Term Paper Example | Topics and Well Written Essays - 500 words

Are violent video games bad for kids - Term Paper Example However, some studies have also indicated positive side of video games on children. This paper explores the negative and positive influence of video games on children. Violent video games promote aggressive behavior among children. According to Coon and Mitterer, children who are addicted to violent video games are most likely to develop violent and anti-social behavior (263). Most violent video games are designed in such a way that the more violent a child is when playing, the more points he or she earns. Active involvement of children in violent scenes shapes their behavior into aggressive individuals as they grow up. The interactive nature of the video games creates a perfect learning mode for children to master the art of violence. Video games adversely impact on performance at school. Video games are addictive in nature leave too little time for children to do their homework (Craton Para 15). For example, a child who takes three-quarters of his or her time playing video game will have no adequate reading time and hence likely to record poor academic performance in school. Video games make children to live fantasy life and lose touch with reality. Children addicted to violent video games usually want to do the things they do see in the video games. However, the reality is that video games are packed with fictional scenes. For instance, children usually want to try shooting and or other queer behaviors rewarded in violent video games. However, video games also have some benefits to children who play them. Video games enhance critical thinking in children and enable them to integrate well in the society. The games engage the brain in active and constant abstract thinking (Coon and Mitterer 263). They sharpen mental skills of children by fostering instruction following, logical problem solving, planning resource use, multitasking, quick and effective decision-making skills among others. The present world is technology driven and demands people to

Assets, liabilities, equity Essay Example for Free

Assets, liabilities, equity Essay Accounting, per se, is based on five types of accounts namely: assets, liabilities, equity, income and expense. These account types belong either of the Balance sheet accounts or Income and Expense accounts. Assets, liabiliites, and equity fall under the balance sheet account and the rest goes to the income and expense accoutnts. Definining each, asset is composed of a group of things that an individual or an entity owns. These includes tangible items like car, cash or often stocks (intangible) and others that possess convertible values. On the other hand, liabilities are group of things on which an individual or an entity is indebted to. Loans and mortgages are the common examples of liabilities. Equity, is what we also call net worth an amount that is represented to be the remainder after deducting the liabilities of an individual’s or an entity’s from its group of assets. Meanwhile, income is the same as profit – something that you earn as payment from the time, services, or goods that you offered in exchange of money. Expenses include all those monetaries that were used to acquire the goods or services of someone else. Amongst various accounts in an entity, the stocks swap and replacement costs are the fundamental accounts that change when an entity assimilates to a corporate merger. Stock swap is frequently used in the accounts of a corporate merger since it does not prohibit the shareholders of merging companies to distribute among them the risk that is involved in the merging transaction. Replacement cost, on the other hand is comes in when entities will employ cost in replacing that target company. However, replacment cost can only be true in most cases where an industry does not give services. References Investopedia ULC (2008) Mergers and Acquisitions: Introduction. Retrieved November 17, 2008, from http://www. investopedia. com/university/mergers/default. asp Money Instructor (2005) Basic Accounting Terminology 101. Retrieved November 17, 2008, from http://www. moneyinstructor. com/art/basicaccounting. asp

American Court System: Design and Functions

American Court System: Design and Functions In the United States, in keeping with our bicameral system of government, we have a dual court system consisting of State and Federal courts. While each system is self-contained it is possible, though infrequent, for questions of State law to finish at the United States Supreme Court. The systems and functions of the state and federal courts roughly mirror each other. The state courts system serves both trial and appellate functions and in turn, the federal court system serves these purposes at the federal level. The Federal Courts may be divided into Article III courts, and non-Article III courts. Article III courts were established by/under Article III of the United States Constitution. The Court of International Trade, District Courts (94 in 50 states, the District of Columbia and Puerto Rico), Courts of Appeals (12 geographic-based and another for the Federal Circuit), and the U.S. Supreme Court are all Article III courts. Non-Article III courts include Bankruptcy Courts, Tax Court, decisions by U.S. Magistrate Judges and Administrative Law judges (ALS) in various federal agencies. United States District Courts are trial courts of original jurisdiction for federal cases with mandatory appellant jurisdiction over rulings by non-Article III courts. They adjudicate all federal crimes as well as some civil law cases. All federal felony cases are the responsibility of U.S. Magistrate judges. State Courts vary considerably from state to state. In a broad sense, they all follow the pattern, in ascending order, of state minor trial courts, state major trial courts, state intermediate appellate courts, state high courts of last resort (also known as state supreme courts), and the United States Supreme Court. State minor trial courts include Municipal courts, Justice of the Peace courts and Magisterial District Courts. These courts serve as original jurisdiction courts for misdemeanor cases, both civil and criminal traffic violations and small civil claims. State major trial courts, which may also be known as Superior Courts, Courts of common pleas and District courts, are trial courts of general jurisdiction. They are often arranged by county or groups of counties, to hear felonies and some civil cases. They sometimes have jurisdiction over minor trial courts. State Intermediate Appellate Courts are used in forty out of fifty states. They have mandatory jurisdiction over rulings by the states major trial courts. It is rare for criminal appellants to win on appeal here. State high courts of last resort have both mandatory and discretionary jurisdiction over decisions by lower state courts. This court is a major policy maker for the state due to its position as the final decider on matters of state law. The United States Supreme Court (the High Court of Last Resort in the United States) is arguably the most powerful court in the world. It has absolute control over the cases it hears via its discretionary appellate jurisdiction over decisions made by the U.S. Courts of Appeals. It has jurisdiction over the highest state courts when a question of federal law, to include federal constitutional law, is at issue. Typically, less than a third of the cases heard by the countrys highest court are criminal cases. There are eight courts in the state of Alabama and three Federal districts. Alabama Court of the Judiciary oversees judicial officers and is assembled to hear complaints of the Judicial Inquiry Commission. Alabama Probate Courts deal with matters of probate and the governance of estates. Municipal courts in Alabama handle violations of city ordinances. District courts may be either criminal or civil. District civil courts handle small claims suits. District criminal courts handle state law violations, felonies, and misdemeanors. They can also accept a guilty plea in felony cases. Alabama Circuit Courts are state trial courts of general jurisdiction and have jurisdiction to hear civil and criminal cases. The Alabama Court of Criminal appeals presides over appeals in criminal cases. Civil appeals are the domain of the Alabama Court of Civil appeals. At the top of the hierarchy is the Alabama Supreme Court, the states court of last resort. District courts in Alabama are in the 11th Circ uit. They trial courts of original jurisdiction over federal cases. A criminal case that goes to trial may end up using trial, appellant and supreme courts. This basic structure and sequence is the same in both state and federal courts. Trial courts of general jurisdiction hear felonies and non-small claims civil cases. They may also have appellate jurisdiction over a states minor trial courts. A case may end at this level if the defendant is convicted and does not appeal, or if he is found innocent. Appellate courts have jurisdiction over decisions made by the major trial courts. Appellate courts do not rule on guilt or innocence but rather on whether the trial was conducted properly. It is rare for a defendant to win at the appellate level. If the decision of the appellate court is challenged the case will proceed to the State Supreme court, also known as the State court of last resort. Typically, the State Supreme Court hears only a few criminal cases annually. In order to move ahead to the United States Supreme Court, a case must include a questi on of federal law or federal constitutional law. All states do not have the same court design. Part of the purpose of a dual court system is to allow states the freedom to govern themselves and to be separate and independent of the federal government. This being the case, each state has developed its own court system and terminologies that serve the people of that state. While the overall structures of the court of one state may be similar to another/others, the fact that each state has its own unique laws guarantees variations in their court systems.

Descartes :: essays research papers

From Descartes' perspective, nature is a representation of God; therefore, God must intrinsically exist, inasmuch as he, too, is a product of His own creation. Descartes was one of many philosophers who fully supported this argument in support of God's existence, contending that the external world is the ruling force behind the presence of all beings. Descartes' assertions, as portrayed within the literary boundaries of Meditations on First Philosophy, were founded not in cosmological or ontological arguments but rather in teleological debate, inasmuch as the philosopher believed that there has to be an omnipotent entity responsible for all the purpose and order that is found within natural existence and, thereby, stimulating a sense of wonder about the world. One of the primary reasons why Meditation III brings forth such a sense of wonder is because Descartes' philosophical writings followed a very distinctive trail, one that pursued a path of purity and sincerity. He believed deeply in the value of ethics as it related to humans within the natural world, and his concept of forming an adequate ethical code was thought to be the only way in which people could truly base their value system. Within this natural world of which he spoke, Descartes theorized that knowledge was the ultimate controller of the environment, thus supporting the teleological argument as proof of God. He persevered and postulated as to how he could at last seal the overwhelming gap that existed between thought and action. It was through his writings that Descartes exercised the possibility that all thought and action are interconnected, bringing to mind the view of science and how it undoubtedly demonstrated the same evidence. Characteristic of humanity's constant quest for the concept of God's existence, the journey of understanding has come to represent myriad things to myriad people, ultimately rendering any universal explanation virtually impossible. The problem with such sought-after meaning is attempting to successfully pinpoint a single yet comprehensive connotation to its concept; however, this cannot be achieved as long as any two individuals harbor decidedly different interpretations. "I shall now close my eyes, I shall stop my ears, I shall call away all my senses, I shall efface even from my thoughts all the images of corporeal things, or at least (for that is hardly possible) I shall esteem them as vain and false; and thus holding converse only with myself and considering my own nature, I shall try little by little to reach a better knowledge of and a more familiar acquaintanceship with myself" (Descartes PG). Inasmuch as Descartes provides a naturalistic theory for God's existence, which is based upon human nature's philosophical reasoning, this form of mitigated conviction is what essentially supports his stance on God's existence

External influences Economy Interest rates Most businesses will need Es

External influences Economy Interest rates Most businesses will need to borrow money. The interest rate will affect how much it costs. External influences Economy Interest rates Most businesses will need to borrow money. The interest rate will affect how much it costs a business to borrow money. If the interest rate is high the money a business owes is more than before. A 20% interest rate rise would affect Cadbury’s; they would have to pay extra money towards the loan. This too would affect Sainsbury's in the same way. Any interest rates that go up will affect a business because the business needs to make up the costs and the only way to do this is to higher the prices of their service or products. The company might have to borrow more money to pay for the interest rate going up. Competition Competition is where rival businesses aim their products at the same customers and try to win and keep their custom. Sainsbury's main competitors are tescos, Asda and Morrison’s. They all sell food and household goods. Asda could sell more food than them so Sainsbury’s would get less customers, Cadbury’s main competition is Masterfoods, coca cola, Walkers and Rowntrees. If Cadbury in the next year didn’t release any more chocolates or sweets and rowntrees released different sweets even though people would still buy Cadburys old ideas they would buy rowntrees new products. This way Cadburys would loose money and they would loose customers buying their ...

Analysis of statement that “acquiring foreign companies creates shareholder wealth and helps reduce many risks” Essay

The above statement discusses risk reduction as a benefit of acquisitions.   I will split the statement into two parts; one that discusses the reduction of risks through acquisitions, and the other which explains the creation of shareholder wealth through acquisitions.   The first part of this statement can be explained through the various forms of risk that are reduced due to acquisitions.   One major risk that is reduced through acquisitions is the risk from competitors, through acquiring a fair market share.   It is difficult for firms which invest through greenfield strategies to attract clients from the existing competitors. This is because a new firm has to prove its performance to clients before it can successfully attract clients from the present competitors.   This is a move that takes time, since the clients have to analyze the products of new firms before the firm can gain the necessary goodwill to attract new clients.   However, acquisitions enable firms to use the goodwill of the firm that has been acquired to retain the existing clients or share of the market.   The market associates the new firm, in this case TPS Connection Plc, with the brand name of the firm that has been acquired, and if it had favorable goodwill, the new firm will have less problems in retaining the existing clients, as well as attracting new clients from the competitors. An example of a firm that has undergone a successful acquisition process and enjoyed this benefit is Tata Steel of India, which acquired Corus of Netherlands.   Before sealing of this deal, Tata Steel Company had to undergo a long and costly process of bidding, which was estimated to cost about $13.7 billion.   However, this process paid off after Tata steel benefited from among other things, the market share of Corus Company.   In fact, after the acquisition, Tata steel moved from being the fifty-sixth producer of steel globally, to the fifth position (ICFAI Center for Management Research 2007: 8). The second risk that is reduced through acquisitions relates to the distribution channels.   A new firm has to create new distribution channels that are effective enough to gain a share of the market.   This is challenging since the present competitors already use the best distribution channels available.   A new firm faces the risk of reduction of sales due to inferior distribution channels.   However, acquisitions enable new firms to make use of the already existing distribution channels of the firm that has been acquired.   This enables the new firm, in this case, TPS Connection Plc to penetrate the market more easily through the use of the existing distribution channels of the firm that has been acquired.   The Tata Steel acquisition that has been discussed above benefited Tata from Corus’ European distribution channels, and this is among the factors that made it gain a large share of the market. The third risk that can be reduced through acquisitions relates to the costs of market research.   A new company has to effectively study the market it is penetrating so that it can have full information on the products to manufacture, the pricing system, modes of advertising among other qualities of the market.   This is an expensive process, and if not done efficiently, it might lead to the inability of a new firm to penetrate the existing market. Due to the high nature of the costs, this might be inhibiting to firms which do not have the necessary resources and technology.   However, in cases of acquisitions, for instance by TPS Connection Plc, the company that is being acquired already has valuable information on the market segmentation and trends.   It therefore becomes relatively easier for TPS company to penetrate the market using the available information from the acquired company.   It is important to note that nonetheless, TPS has to do research on its own, but this will be less difficult and will consume lesser funds as compared to a scenario where it was implementing a greenfield investment.   Another risk that is reduced is the systematic risk that may occur in certain parts of the world, or certain markets.   For instance, there is currently conflict that is going on between Palestine and Israel.   The largest brunt of the war is felt by Palestine, and it can be said that firms in this country are facing a systematic risk.   Firms in this country with interests in foreign countries can be said to have reduced their risk through diversification.   They can rely on the profits from the foreign firms in a period like this, when their profits are prone to decreasing.   This is one risk that an acquisition reduces, and TPS Connection Plc should use an acquisition as a form of entering the Chinese and Indian markets in order to reduce the systematic risk through diversification. Creation of wealth through acquisitions. There are several companies that have undertaken acquisitions which have proved to reduce risks and improve the wealth of shareholders.   Hindalco is one such company, and it acquired Novelis Inc, which is a company that deals with aluminum and is based in Canada.   Since both companies had a large market presence, the combination of resources, distribution channels, goodwill and market share ensured that Hindalco built a very strong market presence.   This presence is felt in almost all continents of the world. Creation of shareholder wealth is achieved through the following benefits of acquisitions.   The first benefit is greater value generation, and this means that a company that undertakes an acquisition or merger is likely to achieve higher value as compared to both individual firms.   This is explained by the fact that a company that undertakes an acquisition is more likely to generate a higher shareholder value that is much larger than the total number of shares of the individual companies. Another benefit that arises from acquisitions and which is likely to increase the wealth of shareholders is the gains in market share.   This benefit can be well illustrated when a firm is facing challenges in the market.   In such a scenario, an acquisition especially by another firm which has a strong presence in the market, is likely to make the weaker firm experience greater levels of cost efficiency and competitiveness.   In this case, there are two beneficiaries to the acquisition; the weak company benefits from elimination of its market problems, while the joint company benefits from a larger share of the market. A third benefit of an acquisition which is consistent with the wealth creation goal of a company is the cost efficiency gain.   This benefit is realized through economies of scale benefits that are realized from acquisitions and mergers.   Such benefits include ease of raising capital, sharing of resources by both firms, advancement of discounts from bulk purchases among other benefits.   Other benefits include increase in production due to the acquisition, which then leads to the reduction of the production costs of individual units.   Increase in efficiency can also be achieved through sharing of technology.   In the Hindalco acquisition, this firm gained very useful technology from Novelis Inc., which some experts estimate would have taken a decade to develop. The fourth benefit that can be attributed to the acquisitions and mergers is the reduction in the administration costs.   This occurs due to the sharing of established resources between the two firms.   For instance, when a firm enters a new market through an acquisition, it does not spend much funds setting up the different departments that are needed for operations.   Instead, a firm will use the existing departments of the new firm that is being acquired. A fifth benefit of an acquisition which TPS Connection Plc would enjoy is the increase in global presence.   When this firm acquires a company which has a strong brand name, its presence will be felt in the market, which would attract more clients to the company.   When Hindalco, an India based company acquired Novelis, a large Canada based aluminum company, this increased the global presence of the former (ICFAI Center for Management Research 2007: 6).   This was achieved through combining the strengths of the two companies and their distribution network, thereby ensuring that it had a presence in almost all continents of the world.   All these benefits either help to increase revenue or decrease costs, which is consistent with the goal of a company of increasing the wealth of the shareholders. Assessment of the decision to invest using FDI. The decision to invest in these countries using FDI is borne out of the benefits that are present in this form of investment.   This decision arises out of many factors that are present in the countries where these companies seek to invest.   For instance, when TPS Connections Plc is assessing the type of investment to undertake when penetrating the Chinese and Indian markets, it will be guided by some factors.   Some of these factors include the macroeconomic conditions of these markets, such as the benefits that foreign investors gain.   Other factors include the nature of the competition and the available forms of financing.   However, in totality, some of the main factors that make FDI a favorable form of investment are discussed below; The first reason originates from the fact that nation states usually encourage FDI in their countries.   This is due to several benefits that such states reap from the FDI.   One benefit includes the increase in revenue for the host country.   In any country, economic growth is increased through investments.   This increases the purchasing power of residents of the country due to the increase of incomes attributable to economic growth.   The increase in purchasing power leads to the increase in demand for services and goods produced within the country, and this also increases revenue for the government.   The government increases revenue due to the tax paid from the products as well as consumer spending and wages. The second benefit attributable to FDI in the host country is the increase of capital available for investment.   This especially useful to Least Developed Countries which do not have sufficient capital to invest in large projects.   FDI also helps local investors to acquire the currency needed for the purchase of investment resources.   These benefits create export opportunities thereby increasing the total capital that is available for local investment. Another reason that makes host countries encourage FDI is the increased employment opportunities that are associated with this type of investment.   Worldwide, multinationals employ over 55 million people directly, and another 10 million indirectly.   Greenfield foreign investments create the most employment opportunities, especially the creation of new industries.   However, acquisitions and mergers have been known to cause redundancies due to reduction or retraining of employees.   FDI can also lead to reduction of employment levels if weak local industries are forced to shutdown due to competition from foreign players. A third reason which leads to encouragement of FDI by countries is the introduction of technology and new skills.   Most multinationals invest in other countries due to the superior technology that they possess, which makes their products more competitive than those of their competitors.   This is achieved through increased efficiency and quality of products due to technology.   This benefits the host country by making its products more competitive in the global market. Finally, there are other spillover effects that benefit the host country, and some of them include linkages between local firms and multinationals.   Competition between local firms and multinationals enables the local industries to produce higher quality products.   Since the foreign firms export some of the products that are produced to home countries, the host country benefits from foreign exchange.   FDI also encourages the development of infrastructure either by the government or by the investors, which is a long term benefit to the host country. All these are reasons which make countries encourage FDI.   When TPS Connections Plc is entering the Chinese and Indian markets, the two countries are likely to encourage FDI for similar reasons.   They already have laws that encourage FDI and an infrastructure that supports the same.   For instance, the Chinese labor laws keep the cost of labor cheap, thereby encouraging investment by Hong Kong multinationals.   Other benefits include the strong economic growth and open door policies that seek to attract foreign investors.   These are benefits that TPS Connections Plc seeks to gain from. It is therefore beneficial for TPS Connections Plc to enter these markets and enjoy a favorable macroeconomic environment.   This will ensure that costs are reduced and sales maximized in order to boost profits. Another reason why TPS Connections Plc should undertake FDI in its entry to the Chinese and Indian markets is to tap the existing potential in the two markets.   China is the largest country in the world in terms of population, and this shows that there is a huge potential in terms of the market size (Easson 2004: 23).   As previously discussed, its macroeconomic environment favors FDI, a fact which leads to half of the exports in China being attributed to FDI by firms.   The large market size when combined with the favorable macroeconomic environment highly favors the success of foreign investors who invest in these two countries.   TPS Connection Plc should therefore take advantage of this factor to invest in these countries through FDI. Labor is also relatively cheap in both of these countries and FDI would enable both countries to reduce the cost of production, which would ultimately increase efficiency and hence profitability.   This strategy is consistent with the comparative advantage theory which states that companies should specialize in what they can easily produce better than their competitors. In this case, access to cheaper labor would have be beneficial to TPS Connections Plc, since it would reduce costs, and make its products cheaper than those of its competitors. One multinational that has effectively used this strategy is the Unilever Company.   This company has branches in different parts of the world, due to the need of having access to raw materials as well as cheap labor.   This company has concentrated its labor intensive operations in Asian countries due to the availability of cheap labor, especially from countries such as India.   This has enabled this company have an edge over its competitors, and it is currently among the biggest global producers of foodstuffs and household products. In assessment of the above factors, I would highly recommend the entry of TPS Connections Plc to the Indian and Chinese markets through FDI, since this will be beneficial not only to TPS Connections Plc, but also to the Chinese and Indian economies.   Since this move is beneficial to both the economies, these two countries are likely to make the entry process faster and relatively easier, as compared to the situation that would have been present if the entry would adversely affect the economy of the two countries.   This would also enable this company to reap the benefits of globalization through the transfer of technology from the parent company to its subsidiaries and vice verse. Bibliography. Easson, E. J. (2004). Tax incentives for foreign direct investment.   New York:Kluwer Law   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   International, p 23. ICFAI Center for Management Research. (2007). Hindalco’s Acquisition of Novelis.     Ã‚  Ã‚  Ã‚   Retrieved on January 5, 2009 from , p6. ICFAI Center for Management Research. (2007). Tata Steel’s acquisition of Corus.   Retrieved    on January 5, 2009 from ;www.tata.com;, p8. ;