Thursday, October 31, 2019

Low Phonemic Awareness Skills Among Disadvantaged Families Dissertation

Low Phonemic Awareness Skills Among Disadvantaged Families - Dissertation Example Empirical research into language use shows that there exists a wide gap between language use among children from well up families and those from economically disadvantaged families. Most children from disadvantaged families have low phonemic skill awareness compared to those from well up families. The purpose of this research is to identify ways in which the problem of phonemic awareness among children from poor background. The research will use a sample of 50 students from whom phonemic awareness skills will be evaluated. To provide credible conclusions and recommendations, this research will take a quantitative approach. Previous Research Phonemic awareness is a topic that has garnered a lot of attention among researchers in the recent past, owing to the persistent language problem that has indicated phonemic awareness weakness among many students in institutions. Dickinson and McCabe (2004) researched on the existence of phonological problems among children with a bilingual orient ation. The deduction of this statistical survey is that there indeed exist numerous factors that contribute to weakness in language among these students. Among these factors, Dickinson and McCabe (2004) identified that the standards of living played a key role in determining the success of language learning among children. Although this research was not directly designed on measurement of poverty levels, it was possible to outline the link between educated parents and a better economic social status (Koutsoftas, Harmon & Gray, 2009). The major conclusion of this research was that children who were fostered by learned parents had a better phonemic expression. Nichols et al (2004) found that Latino children and children from low socioeconomic backgrounds are more likely to fail to develop phonemic awareness and concepts in print owing to the fact that they lack preschool experience, causing them to lag behind when compared to children from different ethnicities and better socioeconomi c backgrounds. Latino children are at risk because English is not their first language meaning that they will categorize phonemes in their primary language as that is how their linguistic minds are programmed. Children from these categories are seen to either lack the prior knowledge or misunderstand the instructional discourse, along with the language of the text and teacher, resulting in delayed acquisition of crucial concepts that are in print (McGee & Ukrainetz, 2009). Notably also, findings from this study indicated that gender was not linked to development of phonemic awareness. These students require instructional intervention that looks into their needs and in a broader perspective. McDowell et al (2007) found that children, who undergo early reading challenges, receive less practice than other children, miss opportunities to develop reading comprehension strategies and are likely to have a negative attitude towards reading. Callaghan and Madeleine (2012) attributed the diff erence in phonemic awareness between children from low socio-economic backgrounds and their peers from high or middle socio-economic backgrounds to varying levels of emergent literacy. This variability is in turn explained by previous home environments, level of oral language and provision of good early intervention programs. In contrast, Neuman and Dickinson (2011) suggest that genetic predispositions

Tuesday, October 29, 2019

Win Some Lose Some Essay Example for Free

Win Some Lose Some Essay Casinos are more and more common in small communities. With this being said small communities are changing into a gambling economy. There are both negative as well as positive impacts of casino gambling on the economy. In some cases the positive aspects outweigh the negative. Casinos are good sources of economic development, creating jobs and providing resources needed to build a better economy. A casino is a good choice as to help with economic development. This is a great way to attract people who bring in revenue. Take the Northern Quest Resort Casino as an example; it is located in Airway Heights which is a small city. A once small town is now popular with the excitement of a casino. Before the casino there was just an airport, and an Air force base. Now that there is a casino there are a lot more stores, housing, and people. The growth of the economy is slowly increasing with Wal Mart, Village Center Cinemas, Spokane County Raceway, and of course the casino. When the casino was created many new jobs and opportunities were made for local people. There were many jobs before the actual casino was open which was construction and after it was built there were numerous jobs inside of the casino. The construction jobs declined once the casino was complete but there were still jobs inside of the building. The Kalispel’s HR department preferred to hire Indians only. The Kalispel Tribe and Northern Quest Resort Casino created approximately 1,600 jobs and about $1.1 million each month in local or locally affiliated goods and services. (Northern) However, the downside of a casino is that the community turns into a gambling economy and there can be negative consequences. State governments continue to have concerns surrounding organized crime’s attraction to Indian gaming. (Native) Residence in the area gets addicted to gambling, to the thought of winning big. Gamblers have the belief that if they keep playing then they will win. Addiction makes people do irresponsible things. Debt is major problem when it comes to gambling. People will go as far as theft, embezzlement, or even suicide. These actions make for a broken family. Counseling is the best way to go for a gambler’s addiction. In the end it all comes down to the people in the community and their own choices they make. Choosing whether to gamble or not is entirely up to them. They have the right to do whatever they please and do whatever is best for them. It also presents problems in neighboring communities. In the result of the casino local industries had lost business due to the competition. For example The Davenport hotel had lost numerous guests to the Northern Quest Casino after they added the hotel. (Kamstra) Local businesses are losing revenue due to the casino but in a way the casino is actually bringing in more people than before. The revenue has grown rapidly and the combined revenues of all gaming enterprises in the United States are reported to be on the order of $75 billion per year. (Henson) The casino has a tremendous profit and where is the money going? The Northern Quest Casino is owned by the Kalispel tribe of Indians, money then goes back to the tribe. A wellness center was built not too long ago with the funds. If Kalispel tribal members wish to go to college then the tuition is fully paid for through the tribe. The Kalispel tribe also provides financial support to regional nonprofit organizations; they have donated over $5 million so far. The Kalispel Charitable Fund focuses on education, health care, arts culture, social services and environment conservation in the Spokane and Pend Oreille counties. The Northern Quest Resort Casino partners with the Harvest food bank to help fight hunger in Eastern Washington and North Idaho. The revenue from the casino also goes into the local community, schools, police, and produces tax revenue to keep the casino there. The casino mainly brings money into the government, charities, and workers. (Charitable) Luckily the Northern Quest Casino is not far from the Spokane International Airport, this means that many traveling people can stop by during a layover and try their luck. Along with all of the gamblers there are people who would want to see the scenes or come for events taken place at the casino. The Northern Quest Casino has a hotel, a club, sporting events. They put on concerts and pow wows as well. Events like these bring in many crazed fans and many Native Americans. During European colonization Native Americans’ lives were changed. Native Americans lost their land, caught diseases, and were forced to do many things. They were forced to assimilate and were forced to convert to Christianity. They basically lost everything, including their freedom. In a way people owe it to Native Americans to let them evolve as a sovereign nation and improve their economies. For once Native Americans are at their best. Gaming is giving Native Americans their tribal economic independence. Native American tribes have come a long way with becoming a sovereign nation compared to the past, they get to set their own gambling regulations and have their own casinos. As of mid-2006, 224 of the 561 federally recognized tribes operated gaming operated gaming enterprises. (Henson) The Spokane tribe of Indians located in Wellpinit is one tribe that is trying to get their economy going. They currently have two casinos, three gas stations, camping grounds, an amphitheater, and a marina where boat houses can be rented out. One casino is located on the reservation and the other is located in Chewelah. Their goal is to have a successful casino in Airway height just like the Northern Quest casino sometime soon. The Spokane Indians put on many events throughout the year such as Jam Fest, Native American Heritage Day, Poker Run, art auctions, many pow wows, and they put on concerts every weekend during the summer at the amphitheater. The growth in the number of Indian nations having gaming enterprises is increasing. This industry keeps evolving as tribes with services expand. Casinos have definitely brought in many rewards and benefits to the tribes and surrounding areas. Works Cited Charitable Fund. Kalispel Tribe. 2009. Web. 10 Nov. 2012. . Davis, Mary B. Native America in the Twentieth Century: An Encyclopedia. New York: Garland Pub., 1994. Print. Henson, Eric C. The State of the Native Nations: Conditions under U.S. Policies of Self-determination : The Harvard Project on American Indian Economic Development. New York: Oxford UP, 2008. Print. The Kalispel Tribe of Indians ‘ website gives a great example of the good of having a casino which is they give to a charity. Kamstra, Brooke. Personal interview. 17 Feb. 2012. I felt it was suitable to put that the casino has been a competition ever since it added a hotel. The personal interview was from an employee at The Davenport hotel. Northern Quest Resort Casino. Kalispel Tribe. 2009. Web. 15 Nov. 2012. .

Saturday, October 26, 2019

Characteristics Of Globalisation Economics Essay

Characteristics Of Globalisation Economics Essay Since the early 1960s a large number of theories on foreign direct investment(FDI) have emerged. This proliferation was to a large extent, due to Hymer (1976),and the subsequent recognition that FDI is a manifestation of market imperfection and firm specific advantages. This is the implicit and explicit assumption in most modern theories. The multiplicity of factors involved in production,combined with barriers to the free movement of goods and services, together with the differences in production environment, are all reasons for also been an increasing number of studies regarding other modes of foreign investment. These new forms of FI activities such as join venture , licensing, franchising, etc seem to have taken on an increasingly important role in recent years everywhere, including developing countries (Oman,1984). Foreign direct investment (FDI ) is the vehicle by which firms achieve their strategic objectives. Accompany must posses some asset such as product and process technology or management and marketing skills that can be used beneficially in the foreign affiliate in order to invest in production in foreign markets. According to Kindleberger(1969) , For direct investment to thrive there must be some imperfection in markets for goods or factors, including among the latter technology. Or some interference in competition by government or by firms, which separates markets. The industrialized nations have remained the major contributor as well as the major recipient of FDI though FDI flows to the developing world have more than doubled between 1990 and 1999 . According to Chakrabarti (2002) in 1999 , nearly 58percent of 30 global FDI flows went to the industrial countries ,37 per cent to developing countries , and just 5 per cent to the transition economies of eastern Europe. FDI embodies two typical assets : first ,capital and second ,technology or a number of intangible advantages. So, FDI is more likely to be important in industries with significant firm-specific ,intangible ,knowledge-based assets. Foreign direct investment contributes most to the development process whn affiliate is wholly owned and fully integrated into the global operations of the parent company. Once the parent investors commit themselves to incorporate the output from host country into a larger strategy to meet global or regional competition-there is evidence of a dynamic integration effect, which provides newer technology , more rapid technological upgrading ,and closer positioning along the frontier of best management practises and highest industry standards , than any other methods for the host economy to acquire such benefits. There is evidence of more intensive coaching for supplier in quality control, managerial efficiency , and marketing than any other means for firms in the local econom y to gain these skills (Nunuez,1990). FDI will improve competitiveness and, thus, create employment and increase the welfare of the host nation (Dunning, 1994). This is a result of inward investment increasing the number of entrants in the indigenous industry which forces all competitor firms in the industry to become more competitive by reducing costs and improving efficiency and quality. Much FDI activity is achieved by way of a joint venture between a foreign company and an indigenous company and this may bring advantages such as risk diversification, capital requirement reductions and lower start-up costs (Perlmutter and Heenan, 1986). Indirect impact will manifest itself in the creation of spillovers and linkages typically in suppliers and customers whereas the dynamic impact will affect the competitive environment. Inward investment is likely to stimulate the production of global competitors in the recipient country (UN,1995). Market size and growth, barriers to trade, wages, production, transportation and other costs, political stability, psychic distance and host governments trade and taxation regulations, performance requirements, cultural distance, GDP per capita and infrastructure are factors affecting FDI location (Dunning, 1993). While economic growth, and technology transfer to the host country are important consequences of FDI, development of technological infrastructure and human capital are critical prerequisites, and so antecedents for FDI (Noorbakhsh and Paloni, 2001). Moreover, while psychic distance has been pertinent so far in FDI decisions (UNCTAD, 1997; UN, 1998), its importance might gradually reduce with increasing globalization and development of new/digital economy. According to Sethi et al. (2002 p. 701), institutional and strategic factors into theory . . . need to be considered in tandem to explain the change in trend of FDI flows. The inflow of FDI includes a raise in the production base, the introduction of new skills and technologies and the creation of employment. Foreign investors increase productivity in host countries and FDI is often a catalyst for domestic investment and technological progress. Increased competition associated with the entry of an MNE upgrades the competence and product quality in national companies, and opens up possibilities for export (Ahn and Hemmings, 2000).

Friday, October 25, 2019

Anton Chekhovs Selected Stories :: Selected Stories Essays

Anton Chekhov is a master at showing aspects of real life; how fed up people are, how it really is without the everyday pleasantries, and how exploitable people are by one another. Chekhov uses these three aspects with great mastery to show his form of real life in his "Selected Stories." Chekhov shows how fed up people are with one another in his short story the "Jailer Jailed." This story is about a man, who is a prosecuting attorney, is actually living in his own jail; being married to his wife who lets him do nothing but wait on her hand and foot. "I understand what it means to be in jail!" This quote explains just how the man feels living his life the way he is. The above is a direct example in life as how fed up people are. It just makes weird sense that a man with so much power with people doesn't have a prayer with his wife. "Milksop" is another one of Chekhov's stories showing how real life is, but this particular one depicts life without its pleasantries. This story is about a reporter who wants to be invited to this prestigious party but can't go because he works for the press. This shows real life without its pleasantries. Because the man couldn't get into the party because he was a reporter, his public power failed him. "A Nincompoop" also shows real life as Chekhov sees it, but this particular one depicts how exploitable people are by one another. This story begins with a women's payday. But, to her surprise her employer starts to deduct for things she has broken and for other dumb reasons. When he gets all done all she is left with is eleven out of sixty rubles. But she takes them gladly anyway. Then her employer asks if she thinks this is fair, and she agrees. Then her employer says that she is stupid and gives her the

Wednesday, October 23, 2019

A Memory For All Seasonings Essay

Memory is one of the most important functions of the mind. Without our memories, we would have no identity, no individuality. The following article is about a mnemonist, a person with an extraordinary power of remembering. The title includes a pun, a form of humor based on a play on words. The usual phrase to describe something constant and dependable is â€Å"for all seasons†; here the phrase is changed to â€Å"for all seasonings.† (Seasonings is another word for spices, such as salt, pepper, and curry.) What hint does this give you about the mnemonist? (Early in the article you will find out.) One evening two years ago, Peter Poison, a member of the psychology department at the University of Colorado, took his son and daughter to dinner at Bananas, a fashionable restaurant in Boulder. When the waiter took their orders, Poison noticed that the young man didn’t write anything down. He just listened, made small talk, told them that his name was John Conrad, and left. Poison didn’t think this was exceptional: There were, after all, only three of them at the table. Yet he found himself watching Conrad closely when he returned to take the orders at a nearby table of eight. Again the waiter listened, chatted, and wrote nothing down. When he brought Poison and his children their dinners, the professor couldn’t resist introducing himself and telling Conrad that he’d been observing him. The young man was pleased. He wanted customers to notice that, unlike other waiters, he didn’t use a pen and paper. Sometimes, when they did notice, they left him q uite a large tip. He had once handled a table of nineteen complete dinner orders without a single error. At Bananas, a party of nineteen (a bill of roughly $200) would normally leave the waiter a $35 tip. They had left Conrad $85. Poison was impressed enough to ask the waiter whether he would like to come to the university’s psychology lab and let them run some tests on him. Anders Ericsson, a young Swedish psychologist recently involved in memory research, would be joining the university faculty soon, and Poison thought that he would be interested in exploring memory methods with the waiter. Conrad said he would be glad to cooperate. He was always on the lookout for ways to increase his income, and Poison  told him he would receive $5 an hour to be a guinea pig. Conrad, of course, was not the first person with an extraordinary memory to attract attention from researchers. Alexander R. Luria, the distinguished Soviet psychologist, studied a Russian newspaper reporter named Shereshevskii for many years and wrote about him in The Mind of a Mnemonist (Basic Books, 1968). Luria says that Shereshevskii was able to hear a series of fifty words spoken once and recite them back in perfect order fifteen years later. Another famous example of extraordinary memory, the conductor Arturo Toscanini, was known to have memorized every note for every instrument in 250 symphonies and 100 operas. For decades the common belief among psychologists was that memory was a fixed quantity; an exceptional memory, or a poor one, was something with which a person was born. This point of view has come under attack in recent years; expert memory is no longer universally considered the exclusive gift of the genius, or the abnormal. â€Å"People with astonishing memory for pictures, musical scores, chess positions, business transactions, dramatic scripts, or faces are by no means unique,† wrote Cornell psychologist Ulric Neisser in Memory Observed (1981). â€Å"They may not even be very rare.† Some university researchers, including Poison and Ericsson, go a step further than Neisser. They believe that there are no physiological differences at all between the memory of a Shereshevskii or a Toscanini and that of the average person. The only real difference, they believe, is that Toscanini trained his memory, exercised it regularly, and wanted to improve it. Like many people with his capacity to remember, Toscanini may also have used memory tricks called mnemonics. Shereshevskii, for example, employed a technique known as loci. As soon as he heard a series of words, he mentally â€Å"distributed† them along Gorky Street in Moscow. If one of the words was â€Å"orange,† he might visualize a man stepping on an orange at a precise location on the familiar street. Later, in order to retrieve â€Å"orange,† he would take an imaginary walk down Gorky Street and see the image from which it could easily be recalled. Did the waiter at Bananas have such a system? What was his secret? John Conrad would be the subject of Anders Ericsson’s second in-depth study of the machinations of memory. As a research associate at Carnegie-Mellon University in Pittsburgh, Ericsson had spent the previous three years working with William Chase on an extensive study of Steve Faloon, an undergraduate whose memory and intellectual skills were  considered average. When Ericsson and Chase began testing Faloon, he could remember no more than seven random digits after hearing them spoken once. According to generally accepted research, almost everyone is capable of storing five to nine random digits in short-term memory. After twenty months of working with Chase and Ericsson, Faloon could memorize and retrieve eighty digits. â€Å"The important thing about our testing Faloon is that researchers usually study experts,† Chase says. â€Å"We studied a novice and watched him grow into an expert. Initially, we were just running tests to see whether his digit span could be expanded. For four days he could not go beyond seven digits. On the fifth day he discovered his mnemonic system and then began to improve rapidly.† Faloon’s intellectual abilities didn’t change, the researchers say. Nor did the storage capacity of his short-term memory. Chase and Ericsson believe that short-term memory is a more or less fixed quantity. It reaches saturation quickly, and to overcome its limitations one must learn to link new data with material that is permanently stored in long-term memory. Once the associations have been made, the short-term memory is free to absorb new information. Shereshevskii transferred material from short-term to long-term memory by placing words along Gorky Street in Moscow. Faloon’s hobby was long-distance running, and he discovered that he could break down a spoken list of eighty digits into units of three or four and associate most of these with running times. To Faloon, a series like 4 , 0 , 1 ,2 would translate as four mi nutes, one and two-tenths seconds, or â€Å"near a four-minute mile†; 2, 1, 4, 7 would be encoded as two hours fourteen minutes seven seconds, or â€Å"an excellent marathon time.† When running didn’t provide the link to his long-term memory, ages and dates did; 1, 9, 4, 4 is not relevant to running, but it is â€Å"near the end of World War II.† Chase and Ericsson see individual differences in memory performance as resulting from previous experience and mental training. â€Å"In sum,† they write, â€Å"adult memory performance can be adequately described by a single model of memory.† Not every student of psychology agrees with Chase and Ericsson, of course. â€Å"I’m very suspicious of saying that everyone has the same kind of memory,† says Matthew Erdelyi, a psychologist at Brooklyn College. â€Å"In my research,† he says, â€Å"I find that people have very different memory levels. They can all improve, but some levels remain high and some remain low. There are dramatic individual  differences.† It is unlikely that there will be any agreement among psychologists on the conclusions that they have thus f ar drawn from their research. The debate about exceptional memory will continue. But in the meantime it is interesting to look deeper into the mind of a contemporary mnemonist. Ericsson and Poison, both of whom have tested Conrad over the past two years, believe that there is nothing intellectually outstanding about him. When they began testing Conrad’s memory, his digit span was normal: about seven numbers. His grades in college were average. Conrad himself says that he is unexceptional mentally, but he has compared his earliest memories with others’ and has found that he can recall things that many people can’t. His first distinct memory is of lying on his back and raising his legs so that his mother could change his diapers. As a high-school student he didn’t take notes in class—he says he preferred watching the girls take notes—and he has never made a list in his life. â€Å"By never writing down a list of things to do, and letting it think for me,† he says, â€Å"I’ve forced my memory to improve.† Conrad does believe that his powers of observation, including his ability to listen, are keener than most people’s. Memory, he says, is just one part of the whole process of observation. â€Å"I’m not extraordinary, but sometimes people make me feel that way. I watch them and realize how many of them have disorganized minds and memories and that makes me feel unusual. A good memory is nothing more than an organized one.’ One of the first things Conrad observed at Bananas was that the headwaiter, his boss, was â€Å"a very unpleasant woman.† He disliked being her subordinate, and he wanted her job. The only way he could get it was by being a superior waiter. He stayed up nights trying to figure out how to do this; the idea of memorizing orders eventually came to him. Within a year he was the headwaiter. â€Å"One of the most interesting things we’ve found,† says Ericsson, â€Å"is that just trying to memorize things does not insure that your memory will improve. It’s the active decision to get better and the number of hours you push yourself to improve that make the difference. Motivation is much more important than innate ability.† Conrad began his memory training by trying to memorize the orders for a table of two, then progressed to memorizing larger orders. He starts by associating the entree with the customer’s face. He might see a large, heavy-set man and hear â€Å"I’d like a big Boulder Steak.† Sometimes, Peter Poison says, â€Å"John  thinks a person looks like a turkey and that customer orders a turkey sandwich. Then it’s easy.† In memorizing how long meat should be cooked, the different salad dressings, and starches, Conrad relies on patterns of repetition and variation. â€Å"John breaks things up into chunks of four,† Ericsson says. â€Å"If he hears ‘rare, rare, medium, well-done,’ he instantly sees a pattern in their relationship. Sometimes he makes a mental graph. An easy progression—rare, medium-rare, medium, well-done—would take the shape of a steadily ascending line on his graph. A more difficult order—medium, well-done, rare, medium—would resemble a mountain range.† The simplest part of Conrad’s system is his encoding of salad dressings. He uses letters: B for blue cheese; /-/for the house dressing; 0 for oil and vinegar; F for French; T for Thousand Island. A series of orders, always arranged according to entree, might spell a word, like B-O-O-T, or a near-word, like B-O-O-F, or make a phonetic pattern: F-O-F-O. As Ericsson says, Conrad remembers orders, regardless of their size, in chunks of four, This is similar to the way Faloon stores digits, and it seems to support Chase and Ericsson’s contention that short-term memory is limited and that people are most comfortable working with small units of information. One of the most intriguing things about Conrad is the number of ways he can associate material. Another is the speed with which he is able to call it up from memory. Ericsson and Poison have also tested him with animals, units of time, flowers, and metals. At first, his recall was slow and uncertain. But with relatively little practice, he could retrieve these â€Å"orders† almost as quickly as he could food. â€Å"The difference between someone like John, who has a trained memory, and the average person,† says Ericsson, â€Å"is that he can encode material in his memory fast and effortlessly. It’s similar to the way you can understand English when you hear it spoken. In our tests in the lab, he just gets better and faster.† â€Å"What John Conrad has,† says Poison, â€Å"is not unlike an athletic skiil. With two or three hundred hours of practice, you can develop these skills in the same way you can learn to play tennis.† (1945 words) I Comprehension Quiz Choose the best way of finishing each statement, based on what you have just  read. 1. The psychology professor discovered John Conrad’s incredible ability to memorize: a. in school b. on a test c. in a restaurant 2. Conrad agreed to let the professor study his memory because: a. Conrad was interested in psychology b. Conrad wanted to increase his income c. Conrad needed to improve his memory 3. The famous Russian mnemonist Shereshevskii used a memory trick called loci to remember objects by: a. associating them with events in Russian history b. imagining them placed along a street in Moscow c. picturing each one in his mind in a different color 4. The memory trick used by Steve Faloon was the association of certain numbers with: a. running times b. important dates c. both the above d. none of the above 5. Conrad had been: a. a gifted student b. a below-average student c. an average student 6. Part of Conrad’s motivation for developing memory tricks to aid him as a waiter was: a. his desire to get his boss’s job b. his great admiration for the headwaiter c. his fear of not finding any work 7. Imagine that four customers have requested that their steaks be cooked in the following way: well-done, medium, medium-rare, rare. According to John Conrad’s â€Å"mental graph† technique, this order would be remembered as: a. a steadily ascending line b. a steadily descending line c. a mountain range 8. From this article a careful reader should infer that: a. everyone has about the same memory capacity and can develop a superior memory through practice and motivation b. a good or bad memory is an ability that a person is born with and cannot change to any great degree c. there is still no conclusive evidence as to whether outstanding memories are inborn or developed II Finding Support For or Against a Hypothesis As the article points out, some psychologists today believe that extraordinary memories are simply the result of development through hard work and the application of a system. According to them, an average person could achieve a superior memory if he or she tried hard enough. Find evidence from the article to support this hypothesis. Then find evidence from the article that goes against this hypothesis. What is your opinion of this controversial question?

Tuesday, October 22, 2019

The Forgotten Chinese Holocaust essays

The Forgotten Chinese Holocaust essays Can you imagine your body being an object for experimentation while youre still alive? Thats one of the things the Japanese did to the Chinese during the forgotten holocaust, the Chinese holocaust. Among the universal disputes between many countries, Japanese aggression on the Chinese was one of the worst events in history to ever take place. The Japanese also destroyed many cities of China. Specifically, they destroyed the city of NanJing by conducting mass bombings and remorseless killings. Other examples of Japanese horrific actions against the Chinese happened in a place called Unit 731. During the 1920s, NanJing only had a population of 250,000. However, during the 1930s, the city was highly populated with over one million residents. This increase was a result of the Japanese occupation and countless refugees fleeing to the city from Manchuria and other Chinese areas to the east of NanJing. The city of NanJing was a safe city for the Chinese until Japanese forces advanced towards it from Shanghai on November 11th, 1937. The Japanese planes bombed the wealthy and more populated areas of the city. The most devastating bombing occurred on September 25th, 1937. Its targets were focused upon hospitals with a red cross on the roof, refugee camps, power plants, water works, and radio stations. About 500 bombs were dropped from 9:30 a.m. to 4:30 p.m., and as a result, there were over 600 civilian casualties. Â ¹ On November 25th, Japanese forces attacked NanJing from three different directions. The Chinese city soon fell to the Japanese Imperial Army. As the Japanese entered the city, a massacre began which lasted six weeks. During that time, the Chinese were not simply murdered, but were humiliated, and tortured. The Japanese used unthinkable methods of murder. They chased the Chinese into the Yangtze River with machine guns, drowning them. They poured gasoline on people, shot them, and wa...

Monday, October 21, 2019

Free eBook †100 Writing Mistakes To Avoid

Free eBook – 100 Writing Mistakes To Avoid Free eBook 100 Writing Mistakes To Avoid Free eBook 100 Writing Mistakes To Avoid By Daniel Scocco One of the fastest ways to improve your writing skills is to free yourself from the most common English mistakes: things like exchanging less with fewer, misspelling its as its, or placing commas where they are not supposed to be. Thinking about this, a couple of months ago I had an idea: what if we could write an ebook with a compilation of the 100 most common writing mistakes of the English language? An ebook containing spelling, grammar, usage and punctuation mistakes, which would work as a quick guide for writers in a hurry who want to avoid such mistakes. I asked Maeve (our editor) what she thought about the idea, and whether or not she would be interested in writing such an ebook. She liked it and started working on the manuscript immediately. After many rounds of revisions and formatting, we are finally glad to announce that our first ebook is available! The title is: 100 Writing Mistakes to Avoid: A practical guide to 100 common mistakes of spelling, usage, grammar, and punctuation. Subscribe below to receive a download link via email What Is Inside The eBook The ebook has 45 pages and four main sections: Spelling, Grammar, Usage and Punctuation Mistakes. Each mistake comes with correct/incorrect examples, as well as with a brief explanation. Here is a sample page from the book: About The Author Born in Chicago, Maeve has lived, studied, and taught English in the United States, France, and the U.K. Her educational qualifications include a B.A. (Hons) in English from the University of London, and a Ph.D. in Comparative Literature from the University of Arkansas at Fayetteville. She is also a published author of both fiction and non-fiction. Here Is What People Are Saying About It Thirty minutes after I got this book I looked up from my screen, a smile of intense satisfaction playing around my lips. It is not every day that one encounters gold nuggets, something this book truly is. (Fredrick Nwonwu) When you’ve been writing for as long as I have (my first piece was published in 1958 when I won a national Sunday school magazine short story contest), there is a dangerous tendency to think you know all you need to know, and it’s only necessary to come up with brilliant ideas. Well, just when you think you know it all someone comes along to pull you back jerkily to reality. 100 Writing Mistakes to Avoid, by Maeve Maddox, is only 45 pages long, but like the proverbial ant in the elephant’s ear, it can have a disproportionate impact on the quality of your writing. (Charles Ray) Unlike other English grammar books, which are lengthy, complex, and boring, â€Å"100 Writing Mistakes To Avoid† is simple, straightforward, and it focus on the 100 mistakes that are probably already hurting your writing pieces. (Satish G.) This book will make it easier to identify and avoid mistakes which might make our clients think less of us. As a British writer who often writes for an American audience, it’s useful to have guidance on a few stylistic points that may feel wrong to me but may be right for my readers. (Sharon Hurley) Where I think the guide comes in really handy is for writers who are committing these mistakes and may not even realize it. These aren’t the kind of things that are picked up in a spell check and unless we know what to look for, in all probability, we will continue oblivious to these types of errors. (Travis King) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the General category, check our popular posts, or choose a related post below:20 Types and Forms of Humor40 Fish IdiomsGrammatical Case in English

Sunday, October 20, 2019

Cover Letter Sample Applying for Editorial Assistant Job

Cover Letter Sample Applying for Editorial Assistant Job SAT / ACT Prep Online Guides and Tips Not everyone applying for a job has years of professional experience behind them. This next sample cover letter's geared toward an entry-level position in the publishing industry. The applicant has had a relevant internship, plus a summer jobat her local bookstore. In lieu of more extensiveexperience, she makes sure her enthusiasm for the position and company shines through. Read on to see how the writer shows her passion for publishing, and then check out theanalysis below of what this cover letter does well. Cover Letter Sample: Editorial Assistant MaryEntel E. 15th St.New York, NY 230 May 1, 2016 Rita BookmanEditor-in-ChiefCooper Books Publishing House74 Reading StreetNew York, New York 10020 Dear Ms. Bookman, I was pleased to find your posting for an Editorial Assistant with Coffeehouse Books on MediaBistro.com. As an English literature major with a passion for the written word, I am committed to working in the publishing industry following graduation. I’m especially excited about your publishing company because you represent two of my favorite authors, Tim Smith and Anne Lee. I'm confident that I have the skills and experiences to add substantial contributions to Coffeehouse Books. Last fall, I gained practical experience in the publishing industry as an intern at Dharma Publishing House. I collaborated with members of the editorial staff on projects that included reading and reporting on manuscript submissions, editing promotional materials, and completing fact checks. In particular, I edited three social science works to publication-ready state using Chicago Manual of Style guidelines. My knowledge of grammar and style would allow me to step right into editorial work as an Editorial Assistant with your company. Beyond my editorial experience, I would also bring a rich knowledge of literature. I studied English at NYU, maintaining a 3.8 GPA, and worked at my local bookstore during the summers. At the bookstore, I helped customers discover contemporary works - The Orphan Master’s Son and Swamplandia are two favorites - and organized events for speakers and book signings. Between my studies and work, I immersed myself in the world of fiction and nonfiction. My passion for reading underlies my commitment to this work, and I have the organizational and communication skills, along with the attention to detail, to excel in every aspect of the Editorial Assistant role. My life has been shaped by the written word, and I would be thrilled to contribute to Coffeehouse Books in the role of Editorial Assistant. I would welcome the opportunity to interview and can be reachedanytime at (555) 555-5555 or mary.entel@gmail.com. Thank you very much for your consideration. Sincerely, Mary Entel MaryEntel While Mary hasn't worked in publishing before, she's spent a lot of time around books working in her local bookstore. Editorial Assistant Cover Letter: The Breakdown In hercover letter for the position of Editorial Assistant, Maryexpresses herenthusiasm for the position. She shows that she has the skills - editorial, organization, communication - to do well in the role, and infuses herentire letter with a sense of excitement about working in the publishing industry. In herintroduction, Maryshows that she has some familiary with Coffeehouse Books, stating that the companyrepresents two of herfavorite authors. She describes herexperiences as an editorial intern, as well as herknowledge of literature as an English major and summer employee of herlocal bookstore. Maryends by restating her excitement about the position withCoffeehouse Books. After reading herletter, hopefully Editor-in-Chief Rita Bookman will be happy to engage with Mary in conversation about the Editorial Assistant position. In addition to the content of Mary's letter, let's take a closer look at its overall presentation. A Note on Format As you can see in the letter above, Maryformats her cover letter in a traditional way. She includes her name and address at the top, followed by the date and name and information of the hiring manager. This is a great approach if you're sending your cover letter by hard copy or as a Word attachment. For a lot of jobs, though, it's fine or even preferred to send your cover letter right in the body of an email. Still other jobs use their own application portal and want you to paste your information into a text box. In the latter two cases (body of the email and text box), it's usually fine to leave out all these headers. You can just start right in by addressing the hiring manager. Make sure you understand how to send your application materials and format your cover letter accordingly! What's Next? On to the next cover letter! Check out this cover letter sample for the position of Assistant Restaurant Manager. Care to read more samples? Head over to our full cover letter guide with six sample letters and tips for how to write a great one. Are you writing your own cover letter for a job application? Check out our great cover template to help you through the writing process, step by step.

Saturday, October 19, 2019

Do we need Decoration to create a Pleasing Environment Essay

Do we need Decoration to create a Pleasing Environment - Essay Example Decoration is, hence, essential because it highlights the effect of architecture and also, it has a utilitarian function especially when decorative elements serve to create a specific, intended environment. There are even thinkers, such as Herbert Bayer and William Morris, who think that decoration in the context of aesthetics have a good effect on the morals and life of individuals. Fortunately for this paper, the body of literature on decoration is comprehensive and that it reveals the wide academic as well as professional interest in the field. In defining this subject the thoughts of several authors were invaluable. For example, For example, Abruzzo and Solomon (2006) for instance state that decoration is a device in architecture that uses a panoply of visual elements such as emblems, icons, symbols, colors, words, textures, portraits and, furnishing, among others, in creating a pleasing environment. (p. 51) Then, Pevsner wrote that decoration is a consonance out of diverging elements – a surprising Sophoclean ideal and can be contrasted with the Renaissance and modernist ideals of attempting to achieve an ideal harmony out of converging elements. (p. 66) This does not mean, however, that decoration cannot exist without ornaments. The use of the color white is a case in point. Conventional wisdom would identify the color when used exclusively - say, to design a wall - as the utter absence of ornaments. However, this color has become a pervasive decorative element for contemporary designers. Whiteness became identified with the modernist polemics of the twentieth century onwards. Its use came with the emergence of the decorator as a professional and popular practitioner. Nonetheless, this minimalist approach to design would be explored later in this paper. Decoration falls within the wider context of design. In this regard, the insights posited by Heller and Balance are helpful. The most important of which was their outline of

Friday, October 18, 2019

The internationalization strategies and activities of Bentley in China Dissertation

The internationalization strategies and activities of Bentley in China - Dissertation Example COMMENDATIONS 35 7.1 Revisiting Hypotheses 35 7.2 Recommendations 36 References 38 1. INTRODUCTION International business concerns with the transactions (service to foreign markets) that take place across the national borders, they usually involve more than one country (Punnett 2011). International business differs from domestic business because in international business there are variations in commercial environment and requirements (Punnett 2011). International business is much more complex to manage and involves money conversion. Working in international markets must be done within the limitations imposed by international trade and investment system. There are more risks involved in international business as well such as political risk, cross-cultural risk, exchange rate risk and commercial risk (Hendrix 1991). Despite these risks, firms go global because they get access to wider markets for their products, they can realize economies of scale and/or scope, and they can benefit fro m experiential learning (Hiriyappa 2013). An understanding of globalization is also necessary when studying international business (Khanna, Palepu &Sinha 2005). Globalization is a greater integrated and interdependent world economy that has resulted in greater integration of goods market, production and supply and labor and capital market (Mrak 2000). Although the purpose of globalization was to improve the economy of the world and to remove trade barriers (Trade in a Globalizing World, 2008), globalization today has emerged as a big challenge for businesses. It has become relatively difficult to identify the internationalization strategies and choose the countries to conduct business with (Hill 2005). It has been observed that most multinational firms follow the traditional internationalization strategies and thus struggle to make their presence felt in the host country. It has also been observed that multinational firms find it easier to invest in developed countries rather than e merging economies. Firms find choosing the correct internationalization tool and the appropriate mode of entry particularly difficult when entering an emerging market (Palepu, n.d.). 1.1 Research Purpose, Aims and Objectives The main aim of this research study is to explore the process of internationalization in the context of an emerging economy. China is selected for this study and internalization strategies and activities of Bentley has been explored. The study aims to explore in detail the theories of internalization and then apply it on the case of Bentley that how Bentley has managed to excel in China so well in the face of competition and globalization. The study

Human resourse managment Essay Example | Topics and Well Written Essays - 2500 words

Human resourse managment - Essay Example Every human resource has to be integrated in such a way that it can be accommodated by the main strategy of the business. The first level that he proposes is the fit, between the human resource policies and the overall business strategy. Every human resource department has its own policies to which they expect every employee to follow. These policies and rules are the ones that Guest maintains that should be in such a way that they can be accepted by the general business strategy. For example a policy which restricts workers from not working more than 56 hours a week might not be accommodated by a bossiness strategy which intends to complete a given task within a given time frame. Therefore the human resource department would have to adjust the policy so as to fit with the general business strategy. The principle of complementary is his second level that has to be taken by the human resource department in order to have success in the integration. He maintains the employment should be mutual between the employer and the employee in order for integration to be realized between the human resource and the general business strategy. When this is done then quality is increased and the functions of the human resource become coherent. If the terms of employment are not mutual so that one party feels that they are not given what they deserve from the deal then laxity will set in and reduce quality of the work that is done by members of the work force. Third he proposes internalization of the importance of the integration between human resource and the overall business strategy by the line managers. In simple terms it means that he proposes that the line managers are the ones who should be concerned with making sure that every person within the workforce understands fully the importance of integration and appreciate it to their very best. When this is done then the workforce is aware of what is

Society Comparison Paper Essay Example | Topics and Well Written Essays - 750 words

Society Comparison Paper - Essay Example It needs to be realized that currently all societies of the world are battling with the Environmental concerns. Whereas Orkney Society can be classified as a â€Å"surviving† society, it nevertheless has its own set of concerns and improvisations that can improve its environmental conditions. Nevertheless, in contrast with Norse Greenland Society, Orkney society undoubtedly lives. The Orkney and Greenland societies both belong to the Viking colonies of North Atlantic. Orkney survived whereas Greenland saw its demise after a time span of 450 years. Four major environmental factors have been recognized for this difference of fate of both societies; ocean distances between Norway and Britain, resistance offered by non-Viking residents of the region, suitability for agricultural productions and environmental fragility in terms of soil erosion and deforestation (Diamond). Orkney is a continental Island, surrounded by water from its northern tip. It proved to be the naval base for B ritish forces in both world wars. With respect to environmental concerns, Orkney has left no stone unturned in its attempt to provide a better living standard for its residents. Currently, the Orkney Islands Council’s Environmental Health Team is responsible for identifying and devising possible solutions for any activity that poses a risk to the health and well-being of the citizens (Orkney Islands Council). Education and awareness is being spread about the environmental concerns and ways of tackling it. At present, all residents of Orkney Islands are entitled to quality air, atmosphere, water, soil, land and landscape as well as factors affecting the quality of these (Orkney Islands Council). Environmental conservation has been the Orkney’s primary concern. On the other hand, Norse Greenland was naturally deficient in resources like metallic elements, and was also incapable of exploration due to the absence of ships and manpower. It was invaded by the Vikings during 1200 AD. Skirmishes between the Natives and the Vikings (called Innuits) did not allow peace to be established in the region. Greenland was also incapable of promoting agricultural activities in their region due to the extreme climate. This had caused the people of Greenland to migrate out of the region as the Climate changed dramatically. The current climatic change can now be scientifically attributed to Global Warming, which also caused the rise of water tables (Karen). Greenland could not practice environmental conservation, partly due to natural deficiencies and partly on behalf of their harsh climatic conditions and Viking colonization. Hence the Norse Greenland society collapsed after a mere 450 years of desperate survival. The energy resources for Greenland are not clearly documented, but the time line suggests these resources would not have been â€Å"green† fuels. On the other hand, Orkney has established an Environmental concerns agency by the name of ECO, which tr ies to make everything environment-friendly – from fuels to recycling etc. The energy sources for Orkney include renewable sources like tidal, solar, wind and wave powers (ECO). The population of Greenland, in 1000AD numbered at 500 people, which increased with the subsequent invasion by the Innuit Vikings (Diamond). The population of Orkney, according to 2011 statistics, is numbered at 19,590 people (True

Thursday, October 17, 2019

Criticlly assess the basis of obedience by states in international Assignment

Criticlly assess the basis of obedience by states in international law. What factors do states take into account in compliance with international law rules - Assignment Example nal protocol faces the most potent challenge of embracing of the formulated laws and sustenance of the appropriate adherence across the member states (Alter, 19). While the membership of the international community has evolved in the recent past to be synonymous with the most acceptable yardstick for development, there are several considerations that make the expected transition the challenge it is today. The platform on which the international law is founded outlines the integrity of the leadership and governance of the international community and is built on commitment to comply with the binding regulations. Due to the unavailability of a political structure at such a level, only goodwill can be applied in the delivery of the commitment expected for compliance and adherence. In such an arrangement, it is evident that there are loopholes which expose the sovereignties of individual member states to the mercy of external forces. External interference is a contradiction to the existence of the member states as sovereign states, which is the predominant building block of the international community. In the protection of the integrity of the individual state and the international community, there is undoubted favor for the integrity of the member state sovereignty which is the basic unit of the international community. In light of conflicting interests and objectives as expected in such an arrangement, there are important considerations to be made by the leadership of the individual member states regarding becoming signatories of the effective protocols as well as the details of compliance. State behavior in embracing international law and handling international relations is important in determining the considerations that are likely to be highlighted by various leaderships before making commitment to such undertakings (Raustiala and Slaughter, 544). While politics therefore becomes central to the nature of state behavior detailing embracing international laws,

Clinical Psychology Essay Example | Topics and Well Written Essays - 2500 words - 1

Clinical Psychology - Essay Example In this disorder, the patient may at one point, feel very low or depressed; in another instant, he may feel very high and elated. The depressed mood usually manifests in the patient first; so a patient may be diagnosed first as clinically depressed then later, when manic episodes manifest, he may be diagnosed with bipolar disorder (National Health Services, 2009). Because of the erratic manifestations of this disease, it is often misdiagnosed as either clinical depression or schizophrenia. Most often, for many years, patients are treated for the wrong illness and manifestations seem to indicate that applied interventions are not effective for the patients. Consequently, this disease has become an important concern among mental health professionals and among sufferers. Latest figures from the World Health Organization (as cited by the Australia Bipolar Schizoaffective Support Network, 2008) reveal that bipolar disorder is the 6th leading cause of disability in the world, with women 3 times more likely than men to experience rapid cycling. Women are also more likely to experience depressive and mixed moods as compared to men; and women are more likely to be misdiagnosed as depressed and men would most likely be diagnosed as schizophrenic (Australia Bipolar Schizoaffective Support Network, 2008). As was previously mentioned, instances of misdiagnosis is prevalent in bipolar disorders and the World Health Organization (as cited by Australia Bipolar Schizoaffective Support Network, 2008) affirms this fact as they reveal that only 1 person in 4 is likely to receive an accurate diagnosis for this disease. This disease has also been known to cause 9.2 years reduction in the expected life span of bipolar patients (Australia Bipolar Schizoaffective Support Network, 2008). Based on statistics from the Department of Health in the United Kingdom, they reveal that bipolar

Wednesday, October 16, 2019

Society Comparison Paper Essay Example | Topics and Well Written Essays - 750 words

Society Comparison Paper - Essay Example It needs to be realized that currently all societies of the world are battling with the Environmental concerns. Whereas Orkney Society can be classified as a â€Å"surviving† society, it nevertheless has its own set of concerns and improvisations that can improve its environmental conditions. Nevertheless, in contrast with Norse Greenland Society, Orkney society undoubtedly lives. The Orkney and Greenland societies both belong to the Viking colonies of North Atlantic. Orkney survived whereas Greenland saw its demise after a time span of 450 years. Four major environmental factors have been recognized for this difference of fate of both societies; ocean distances between Norway and Britain, resistance offered by non-Viking residents of the region, suitability for agricultural productions and environmental fragility in terms of soil erosion and deforestation (Diamond). Orkney is a continental Island, surrounded by water from its northern tip. It proved to be the naval base for B ritish forces in both world wars. With respect to environmental concerns, Orkney has left no stone unturned in its attempt to provide a better living standard for its residents. Currently, the Orkney Islands Council’s Environmental Health Team is responsible for identifying and devising possible solutions for any activity that poses a risk to the health and well-being of the citizens (Orkney Islands Council). Education and awareness is being spread about the environmental concerns and ways of tackling it. At present, all residents of Orkney Islands are entitled to quality air, atmosphere, water, soil, land and landscape as well as factors affecting the quality of these (Orkney Islands Council). Environmental conservation has been the Orkney’s primary concern. On the other hand, Norse Greenland was naturally deficient in resources like metallic elements, and was also incapable of exploration due to the absence of ships and manpower. It was invaded by the Vikings during 1200 AD. Skirmishes between the Natives and the Vikings (called Innuits) did not allow peace to be established in the region. Greenland was also incapable of promoting agricultural activities in their region due to the extreme climate. This had caused the people of Greenland to migrate out of the region as the Climate changed dramatically. The current climatic change can now be scientifically attributed to Global Warming, which also caused the rise of water tables (Karen). Greenland could not practice environmental conservation, partly due to natural deficiencies and partly on behalf of their harsh climatic conditions and Viking colonization. Hence the Norse Greenland society collapsed after a mere 450 years of desperate survival. The energy resources for Greenland are not clearly documented, but the time line suggests these resources would not have been â€Å"green† fuels. On the other hand, Orkney has established an Environmental concerns agency by the name of ECO, which tr ies to make everything environment-friendly – from fuels to recycling etc. The energy sources for Orkney include renewable sources like tidal, solar, wind and wave powers (ECO). The population of Greenland, in 1000AD numbered at 500 people, which increased with the subsequent invasion by the Innuit Vikings (Diamond). The population of Orkney, according to 2011 statistics, is numbered at 19,590 people (True

Tuesday, October 15, 2019

Clinical Psychology Essay Example | Topics and Well Written Essays - 2500 words - 1

Clinical Psychology - Essay Example In this disorder, the patient may at one point, feel very low or depressed; in another instant, he may feel very high and elated. The depressed mood usually manifests in the patient first; so a patient may be diagnosed first as clinically depressed then later, when manic episodes manifest, he may be diagnosed with bipolar disorder (National Health Services, 2009). Because of the erratic manifestations of this disease, it is often misdiagnosed as either clinical depression or schizophrenia. Most often, for many years, patients are treated for the wrong illness and manifestations seem to indicate that applied interventions are not effective for the patients. Consequently, this disease has become an important concern among mental health professionals and among sufferers. Latest figures from the World Health Organization (as cited by the Australia Bipolar Schizoaffective Support Network, 2008) reveal that bipolar disorder is the 6th leading cause of disability in the world, with women 3 times more likely than men to experience rapid cycling. Women are also more likely to experience depressive and mixed moods as compared to men; and women are more likely to be misdiagnosed as depressed and men would most likely be diagnosed as schizophrenic (Australia Bipolar Schizoaffective Support Network, 2008). As was previously mentioned, instances of misdiagnosis is prevalent in bipolar disorders and the World Health Organization (as cited by Australia Bipolar Schizoaffective Support Network, 2008) affirms this fact as they reveal that only 1 person in 4 is likely to receive an accurate diagnosis for this disease. This disease has also been known to cause 9.2 years reduction in the expected life span of bipolar patients (Australia Bipolar Schizoaffective Support Network, 2008). Based on statistics from the Department of Health in the United Kingdom, they reveal that bipolar

Sandals Resort Essay Example for Free

Sandals Resort Essay Sandals resort is classified as a service. Is not something tangible an individual can buy to bring home to keep or eat, such as a T.V or a steak and potato. The product life cycle state would be the maturity state as it has been in existence for some time. It has made it’s name and is well known by many potential buyers. I would anticipate this type of product, however, could balance between the growth and maturity stages depending on promotions and remarketing strategies. Sandals is positioned in a way to fit into a consumer’s life as a luxury item as it is not a necessity. However, it could be marketed from the point that a long overdue vacation is needed, or a necessity. Sandals resort could be viewed as a destination for a wedding, a honeymoon, an anniversary trip or exciting vacation for a group of friends. Sandals is positioned as a product of value as it is an all-inclusive resort. It is also positioned to offer service, adding all of the amenities of weddings, honeymoons, top of the line restaurants and bars, etc. The packaging, or brochures and ads consist of couples in love having fun and happy. It pictures sunny white beaches with beautiful blue water. Sandals is positioned to entice an individual to come to their resorts for warmth, sun, love, romance, fun, good food and spirits. The features as well as the benefits of Sandals resort are to offer a one stop-shop vacation. Sandals resorts are all-inclusive so a couple can plan the trip easily knowing what can be spent in total for air-fare, hotel, transportation, food and drinks. There are activities which include but are not limited to scuba diving, tours, golf, dancing, spas, etc. Sandals can be a vacation full of relaxation or one of on-the-go fun. It offers love and romance which appeals to many, especially women. Pricing – Chapter 9 Competition for Sandals could be other resorts that may not have as much to offer but may be priced lower. A consumer may also feel what they receive for their money is not as much value as a vacation spot where they could bring their own RV, perhaps, and save on hotel. Or perhaps drive and save on air-fare accommodations. Others may not view the all-inclusive package as much value if they do not consume alcohol. Competition may also be those more geared toward young, single consumers. For example, Daytona Beach is a popular site for young individuals during spring-break.  Therefore, sales may go down for Sandals during these times. External influences for Sandals would be the weather. Hurricanes can devastate and demolish waterfront resorts causing costly rebuilds and months without income. The branding that they are all-inclusive could help. If an individual is looking to take a vacation and spend this amount of money, it could be cheaper in the long run to spend one low price on everything rather than separate prices for everything separately. Other branding such as a place to go for love or romance could hinder single individuals from going, hoping to find someone to connect with. It seems the Sandals resorts are priced in line with what most middle to upper class individuals can afford. If they increase the prices, it would prevent some from being able to vacation at their resorts, bring down sales. Sandals does a great job of serving the needs of its customers. They have best price guarantees, offer five-star trained chefs at their restaurants. They have numerous awards for best all-inclusive resort dating back to 2006. They have a high level of customer satisfaction. References Sandals. (n.d.). Retrieved from http://www.sandals.com/general/awards.cfm

Monday, October 14, 2019

Omissions In A Ticket Issuing System

Omissions In A Ticket Issuing System The ticket issuing system does not offer many of the services to facilitate the purchase of tickets. A number of ambiguities and omissions have been found from the given scenario. The scenario given is not clear enough and looks like quite uncertain about the instructions to purchase a ticket. Even the payment procedures do not offer the user to choose the type of payment. The ambiguities and omissions found in the scenario are as follows: The system does not allow customers buy more than one ticket for the same destination at a time. It must prompt the user if the ticket can be purchased one at a time. Customer is more likely to input incorrect destinations and the system should allow user to cancel a request and purchase another ticket. After having input the destination the system will ask the customer to pay and would ask about which type of payment the user prefers. In this case, the system does not indicate as to how to respond if an invalid card is input. It must be able to respond and prompt the user if they try to put their card before selecting a destination. Do the customer need to press the start button if they wish to buy another ticket to a different destination. Or it allows customers with the choice of selecting other destinations between the stations where the machine is located. Ticket system is going to allow customers to input their destination through a touch screen or keyboard. The existing system does not allow the user to view the ticket prices. It is vital to publish the ticket prices accordingly, as customers need to know the amount that they will be charged. It does not show the train departure and arrival times, and whether the customer wishes to buy ticket for a specific train. It must allow customers to choose their seats. Finally, the system should prompt customer to print the receipt which includes the destination details and payment type. A receipt should have been issued to state whether the purchase has been made successfully. In the first paragraph, the system does not check for validation, such as when the user inserts their card, and the validity needs to be checked as to whether the payment could be made form that particular card. According to the second paragraph, when the user clicks on the start button, a menu of potential destinations pop up on the screen, along with a message asking the user to select a destination. Once a destination has been selected, users are prompted to input their credit card. However, the credit cards validity is checked and if the card is good, then user has ed to input a personal identifier as requested by the machine. The ticket is issued when the credit cards transaction has been validated successfully. In the second paragraph, the ticket system prompts the user with potential destinations whereas it could have provided with popular destinations. In such terminals popular destinations are normally displayed to help the user to select his destination quickly. à ¢Ã¢â€š ¬Ã‚ ¢ Usually an Underground or an Over ground cover any destinations which can be reached by interchanging and taking number of trains therefore the user should be able to purchase ticket in order to reach any destination. à ¢Ã¢â€š ¬Ã‚ ¢ It could have also provided the user with a choice to search from a list of A-Z of stations. à ¢Ã¢â€š ¬Ã‚ ¢ As mentioned before that there should be two types of payment methods à ¢Ã¢â€š ¬Ã‚ ¢ The validation procedure involves both: validating the card as to whether the card is still valid in terms of not cancelled by the issuer due to fraud lost/stolen reasons. The second type of validity is the PIN validity. à ¢Ã¢â€š ¬Ã‚ ¢ If both validations are successful then the issuer must authorise the payment in order to purchase the ticket. 2. Solutions identified To gain a clear and better understanding of the scenario, a more structured approach has been written as follows: User walks to a ticket machine and presses any button to activate a menu which displays a list of popular destinations accompanied by a message to select a destination. User can select their destination if listed in the popular destination; otherwise they can choose to search for their destination from a list of stations in the A-Z of stations. As user finds their desired destination they then can choose to have their preferred type of ticket, this can be such as: first/standard class ticket and/or return/single ticket. Once the destination and the type of ticket is selected the ticket machine prompts the user to make payment. There are two types of payments can be made, likely by card or cash. If the customer chooses to pay by cash, and it can be inserted into the machine in the form of notes or coins. If the exact amount is paid the ticket will be issued, if more than required is paid then the change will be given along with the ticket. If the customer chooses to pay by card as requested by the system, user can insert the card into the terminal. As the card is being inserted the validity of that card is checked with the issuer. Once the card is validated the user is then required to check the amount and enter the PIN in the terminal. The PIN is validated locally and upon correct entry of the PIN the ticket is issued along with the receipt and the cardholders account is charged accordingly with the correct amount. The aim of writing a structured approach gives a more clear understanding of the scenario and shows the events happen as a sequence. 3. User requirements definitions The User Requirement Specification specifies the requirements of the user taking the individual aspects into consideration in terms of ; the facility, equipment, and systems in terms of function, throughput, operability, and applicable standards, which are the functions to be carried out, the data on which the system will operate, and the operating environment. The user requirements for a system should describe the functional and non functional requirements so that they are understandable by system users without any technical knowledge. When we write the user requirement we should not write with technical forms, table or diagrams. We should write in simple language with simple table, forms and diagrams. 4. System Requirements Specifications System requirements specification assist potential users to determine if the system specified meets their needs or how the system must be modified to meet their needs. The system requirements help to consider all of the requirements before design begin. Careful reviews of the requirements reveal omissions, misunderstanding and inconsistencies. System requirements specification should be correct, unambiguous, complete, consistent, verifiable, modifiable, and traceable, specify performance, and define detailed functionality of the system. A specification can be in form of a written document, a set of graphical model, a formal mathematical model, and a collection of usage scenarios, prototype, or any combination of these. However, a standard template should be developed and use for a specification, arguing that this leads to requirements that are presented in a consistent and therefore more understandable manner. The requirement engineer gives final work product produced which is known as specification. It acts as the foundation for subsequent software engineering activities. It describes all the related functions and the performance of a computer based system and the constrains that will govern its development. In the given scenario, we would consider all the omissions and ambiguities. First of all, the system did not provide all the functionality which usually a ticket issuing system should contain. It does not function as it should and does not provide the user with any choice such as to cancel a ticket and buy another one. At times, there are new users who wish to purchase rail ticket from the machine and this system does not guide and provide any kind of help. Function: Issuing Ticket Description: Issuing the ticket when the user select their desired tickets and make the correct money Inputs: Destination, child or Adult, Pay by card or cash Output: Their desired ticket to be issued with their payment receipt Require: Money, form of payment Pre- Condition: Ticket will be validating between the user current place and the selected destination, otherwise user will have to pay the penalty fare. 5. Actions performed in the ticket-issuing system 6. Non-functional requirements The non functional requirements define system properties and constrains for an example reliability, response time and storage requirement. Constraints are I/O device capability, system representation, extra. Process requirement may also be specified mandating a particular CASE system, programming language. This non functional requirement may be more critical than function requirements. If these are not met the system is useless and the non functional requirement can be classified as three type of requirement 6.1 Product requirement these requirement specify that the delivered product must behave in a particular way for example execution speed, and reliability The user interface for Library system shall be implemented as simple HTML without frames or Java applets 6.2. Organisational requirements which are a consequence of organisational policies and procedures example for these, process standard used, implementation requirements The system development process and deliverables defined in XYZCo-SP-Stan-95 6.3. External requirements these could be from factors which are external to the system and its development process example interoperability requirements, legislative requirements. The system shall not disclose any personal information about customer apart from their name and reference number to the operator of the system After we discussed with all above mentioned Non-functional requirements, therefore we considered the product requirements should be determined for especially this scenario which include reliability and response time and should be contrasted with functional requirements that specify specific behavior or functions. And the product requirements have some additional attributes which are Efficiency Enable the system to perform under different situation or circumstance Reliability This could be very useful for ATM or ticket issuing system Usability This would help the user to access the system without any trouble or inconvenience Performance This is almost relevant to reliability and check the system is able to work or not in the different environment Space Requirement This part of product requirement is very useful for the ticket issuing system when the system is busy or full occupied with user needs. So there it is need to be expanded or stabilized number of machine at the station 8. Requirements Validation Process requirements validation is an integral part of software engineering. The main activity is to check requirements needed and available to start any particular project. As a consequence of requirements engineering however, the work products produced need to undergo an assessement for quality during a validation sequence. The purpose of requirements validation is to examine the specification to ensure that all software requirements have been stated unambiguously, such as consistencies, omissions, and error detected and corrected and that work products conform to the standards established for the process, the project and the product The primary requirements validation mechanism is the formal technical review. The review team that validates requirements includes software engineers, customers, user and others stakeholders who examine the specification looking for errors in content or interception, area may be clarification required. The process of requirements needs to check for consistency and completeness. During this process errors and inconsistencies will be identified and reduces future error. Basically the system should have requirement validation checklist which would help to the system to identify the accurate information which Are requirement started clearly and Can they be misinterpreted? Is the source of the requirement identified e.g. a person, a regulation, or a document and the final stamen been examined by the primary source? Is the requirement bounded by any quantities terms? What other requirements match to this requirement? Does the requirement violate any system domain? Properties of requirements validation are as follows: à ¢Ã¢â€š ¬Ã‚ ¢ Validity à ¢Ã¢â€š ¬Ã‚ ¢ Consistency à ¢Ã¢â€š ¬Ã‚ ¢ Completeness In order to validate the ticket issuing system requirements all the above properties of the requirements validation must be met. And when the user pay by card the system should validate whether it is valid for making the particular payment and validate the pin no which has accepted or not therefore the validation must work out with final product it could be ticket or receipt 10. The impact on cash payment After having input the payment type which is cash, in this instance the customer may not have the exact amount to make the payment. If the user is making payment with a note, the machine should prompt the customer to take his change. However, the machine could also have displayed the amount to be charged and change to be given to the customer.

Sunday, October 13, 2019

Essay --

Lauren Hurst Professor Larson BIBL 105 – Introduction to Bible Study 19 December 2013 1 Timothy 2:8-15 â€Å"In every place of worship, I want men to pray with holy hands lifted up to God, free from anger and controversy. And I want women to be modest in their appearance. They should wear decent and appropriate clothing and not draw attention to themselves by the way they fix their hair or by wearing gold or pearls or expensive clothes. For women who claim to be devoted to God should make themselves attractive by the good things they do. Women should learn quietly and submissively. I do not let women teach men or have authority over them. Let them listen quietly. For God made Adam first, and afterward he made Eve. And it was not Adam who was deceived by Satan. The woman was deceived and sin was the result. But women will be saved through childbearing assuming they continue to live in faith, love, holiness, and modesty.† Introduction â€Å"Men wanted for hazardous journey, small wages, bitter cold, long months of complete darkness, constant danger, safe return doubtful. Honor and recognition in case of success.† That advertisement appeared in a London newspaper and thousands of men responded! It was signed by the noted Antarctic explorer, Sir Ernest Shackleton, and that was what made the difference. If Jesus Christ had advertised for workers, the announcement might have read something like this: â€Å"Men and women wanted for difficult task of helping to build My church. You will often be misunderstood, even by those working with you. You will face constant attacks from an invisible enemy. You may not see the results of your labor, and your full reward will not come till after all your work is completed. It may cost you your ho... ...o explain how a local church should be managed, and to enforce his own authority as a servant of God. In 1 Timothy 2:8-15 Paul encourage Timothy to confront the false teachers who had infiltrated the church at Ephesus. In context, Paul is dealing with false deceived teachers who are teaching false doctrine (1 Tim. 1:3, 7). Prior to 1 Timothy 2: 9-15, Paul gives instructions to Timothy regarding how the men and women who claim godliness should conduct themselves in the church while they are in the midst of the false teachers (1 Tim. 2:1- 10). Paul writes 1 Timothy with instruction to Timothy, a young man who responded to Christ’s call to help build His church. Timothy was one of the apostle Paul’s special assistants. 1 Timothy, one of three pastoral letters, is instructing Timothy how to lead and instruct the church in the city of Ephesus.

Saturday, October 12, 2019

Form and Structure of a Servant to Two Masters Essay -- essays researc

?A Servant To Two Masters? is the play that I studied. The structure is simplistic but also dynamic. It is quite an unusual play this may be something to do with coming under the genre of Comedia Del Art this is a form of theatre. Groups of actors would travel and perform their improvised plays. Their plays would usually be non-scripted and be very much like a pantomime. If plays were ever written then they would be written after they were performed. Comedia Del Arte was and still is enjoyed by many people. Lower class citizens could enjoy the simplistic storylines, as the upper class would admire the comedy within the play. Lazzi scenes were used in the plays to make the audience laugh. The spectators would most be looking forward to this part of the play, the only sequence that was rehearsed and written down. Lazzi comes from Lacci, which means cord or ribbon. A Lazzi scene is used to help tie the play together this maybe a metaphor for unravelling the plot. In ?A Servant To Two Masters? where Truffaldino is serving both of his masters, not knowing the other is there, is a La... Form and Structure of a Servant to Two Masters Essay -- essays researc ?A Servant To Two Masters? is the play that I studied. The structure is simplistic but also dynamic. It is quite an unusual play this may be something to do with coming under the genre of Comedia Del Art this is a form of theatre. Groups of actors would travel and perform their improvised plays. Their plays would usually be non-scripted and be very much like a pantomime. If plays were ever written then they would be written after they were performed. Comedia Del Arte was and still is enjoyed by many people. Lower class citizens could enjoy the simplistic storylines, as the upper class would admire the comedy within the play. Lazzi scenes were used in the plays to make the audience laugh. The spectators would most be looking forward to this part of the play, the only sequence that was rehearsed and written down. Lazzi comes from Lacci, which means cord or ribbon. A Lazzi scene is used to help tie the play together this maybe a metaphor for unravelling the plot. In ?A Servant To Two Masters? where Truffaldino is serving both of his masters, not knowing the other is there, is a La...

Friday, October 11, 2019

Negotiating in China

What a coincidence that I was Just learning â€Å"negotiation in China†, but I failed in a real negotiation exactly on the point our professor asked me and my team member to work on. It's durance and The eight elements of Negotiation in China are: (personal connections), (intermediary), status), BaffinГ(interpersonal harmony), (holistic thinking), if+(face), and relentlessness) I and another classmate were assigned with the task of making presentation on â€Å"durance and relentlessness(chick nail)†.By reading the materials given, We need to understanding this element and know how it is working in Chinese negotiation, then according to this understanding, finding out the problems in another case,which is, how that general manager(American person) get into trouble in Negotiating with her Chinese counterpart. I Just read the materials and then my Job task distracted me from finishing my school assignment. There is a tender project fox+Y Million, and it's divided into two parts, X + Y million separately.I was the main negotiator for the sub-project of X. We are called by the buyer to go to the negotiation Just one night before, in otherworld, they leave us no time to prepare thoroughly. Touchstone day, early in the morning, we started from the Hamilton one, after 3 hours intensive bargain on price, they are still having big gap in their expectations, what's more, each party was still at their original position, with very shuttle move. Then we made a pause and went for lunch.After lunch, they again avian big differences in expectation. Then they made a pause again, and come to our part- the X part. Seeing that it was such a difficult negotiation for them, we wanted to do it faster and be more direct and efficient. Therefore, we made concessions on their demands much quicker. Then the problem came, due to this quick concession, we lost our position, and we were pushed again and again, and our price got lower and lower, until we get to a common resu lt, a much lower selling price than we expected!Then they came back again to Y part, another round of slow and difficult negotiation, each party standing on their own position. Finally both made concessions and got to a final result. Remembering how they were negotiating, doing the presentation on Chinese negotiation today, especially on the chick nail( durance and relentlessness) part. I suddenly understand what I missed. I was trying to get it more direct and efficient. Found out the result was not as expected. In many cases, people need to be prepared with more durance and

Thursday, October 10, 2019

IHRM and HRM Difference

In a highly competitive global economy, where the other factors of production—capital, technology, raw materials, and information—are increasingly able to be duplicated, â€Å"the caliber of the people in an organization will be the only source of sustainable competitive advantage available to companies. Domestic HRM and international HRM are both concentrate on human resource management, but there are many differences also. No mater domestic HRM or international HRM an organization’s HRM activities are also include these 6 parts. The first part is human resource planning, before the company employs the employees the company should know what kind of employees their need. Then the second part is staffing (recruitment, selection, placement), the company select the employees what they need from the HR market. The third part is compensation (remuneration) and benefits. The company should set the employees’ wages. Then, the forth part is deal with the industrial relations. It is common in every company that there are many troubles in employees or in employees and the company, so the company should set a department which is especial deal with the problem. The fifth part is performance management. The company’s main project is to make profits, so at the end of the year the company will reward or punish according to the employee’s performance. The last part is training and development. And these parts are completed one by one. There are also many differences between domestic HRM and IHRM. IHRM complexity can be attributed to six factors. The first is more HR activities such as international taxation; international relocation and orientation; host-government relations; language translation services. For example, to a domestic company it is only concerned with the tax rates in his country, but for a international company it is not only focus on his PCN’s tax rates but also focus on his TCN’s tax rates. The second is need for a broader perspective such as program design and administration for several employee groups; long term consequences on key decisions made. For example, to a domestic company it pays all attention to his program design and administration in his country, but for a international company it is not only focus on his PCN’s program design and administration but also pays attention to his TCN’s program design and administration. The third one is more involvement in employees’ personal lives. One obvious difference between domestic and international HRM is that staff are moved across ational boundaries into various roles within the international firms foreign operations—these employees have traditionally been called expatriates. An expatriate is an employee who is transferred out of their home base into some other area of the firm’s international operations. There are many factors will determine the assignment succeed or failed such as level of support to handle for PCNs and TCNs, banking, investments, home rental while on assignment, coordinating home visits , final repatriation, level of explanations particularly on the comp. ackage components , marital status during selection process. The forth one is variations in the mix of expatriates and locals, for example if the company want maturity evolves, the company need to support expat and virtual team. All these such as foreign subsidiary increased autonomy, high potential selection and development, long term succession planning necessitates flexibility and focus fluctuation within the HR department, not needed for domestic HR to the same degree. The fifth one is risk exposure, the IHRM will face heavier financial and human consequences in case of assignment failure. The last one is broader external influences such as the type of government; the state of the economy ; generally accepted practices of doing business in host countries. We can conclude that HRM is important to every company no matter it is domestic company or international company, so the manager should pay more attention to the HRM or the company will fail.

Wednesday, October 9, 2019

Philosophical Thought Thesis Example | Topics and Well Written Essays - 2000 words

Philosophical Thought - Thesis Example While explaining my position, discussion will be made with regard to the themes from the different topics, and what their pros and cons are. The saint could be taken as the path for the more spiritual approach towards life and existence. The saint is beholden by the moral and ethical laws by God, or what is divine and ideal, taking steps and journeys in doing and sharing their beliefs for the betterment of others in a world that has been in constant bouts of chaos and other evils. For the saint, God’s existence may be a necessary condition for securing a meaningful life, but it is generally thought that one must additionally relate to God in some relevant way in the epistemological and axiological dimensions (Seachris, â€Å"Meaning of Life: The Analytic Perspective†). Saints can be characterized with many traits that are in relation to the central quality of godliness, such as being humble, kind, generous, compassionate, and selflessness. The hero archetype could be ta ken as a different approach to an individual’s value of existence and life. The first impression of a hero is an individual who is strong and fearless regardless of the odds. The hero archetype usually is the individual who adheres to the rightness of freedom, doing what is noble and just according to their personal beliefs. The hero typology has been portrayed in various ways, either through mythology or romanticism. Typically, the hero is characterized by traits of being free-spirited, courageous, strong-hearted, and a lover of life. Both could be viewed as distinct, but they complement each other very well, both of them having a distinct path for an individual’s walk in existence. This could be seen even in the earliest and twilight days in the age of antiquity. Greek mythology portrays a lot of notable heroes in their stories and legends. The most notable would be that of Hercules, or Heracles in other writings. Hercules may have been portrayed as a son of Zeus, th e king among all the other Greek deities, but he is still a demi-god because he was born from a mortal woman. As legend tells, Hercules had to undergo the Twelve Labors meant for him as an act of redemption of murdering his wife and daughter due to his insanity. While doing all this out of personal reasons, Hercules did assist many of his fellow men, and even deities through his journeys and trials. For the Greeks, Hercules was considered a hero figure because he showed indomitable will and power to persevere in his tasks. The Greek mythological-poetic drama usually portrayed heroes as individuals overwhelmed by their feelings of doing what they see fit. On the other hand, the philosophy of Stoicism had a more different opinion with regard to how one would live. The Stoic philosophy follows a more ascetic role in life. The Stoics believe that once we come to know what we and the world around us are really like, and especially the nature of value, we will be utterly transformed (Balt zly, â€Å"Stoicism†). The Stoics have always strived for temperance and the discipline of self-control from one’s emotions or passions in whatever they commit themselves to. Temperance leads to a mind and soul that has achieved tranquility or harmony with nature, which is the ultimate goal of the Stoics. This appealed well to what the Romans regarded as heroes among their citizenship, such as soldiers, leaders, and

Tuesday, October 8, 2019

Answer the questions Assignment Example | Topics and Well Written Essays - 750 words

Answer the questions - Assignment Example When a huge asteroid will slam on the surface of earth, it will have the equivalent of a thousand nuclear bombs exploding simultaneously killing everything. Then the class help made me understand that the catastrophe will not just end there but in fact will have some geological and weather changes. The explosion will create a plume that will be sent into the atmosphere creating an unbearable winter or ice age that no human being or any living things could survive. It is just geologically impossible to drill through the steel hard rock of the asteroid. In addition to that, it is also physically impossible to work through the conditions of a flying asteroid with very little gravity. The article and the video summarizes the basic principles of how a nuclear reactor works. Nuclear energy is produced through thermal fission in power plants called thermal reactors. The fission is produced when thermal neutrons â€Å"move in thermal equilibrium with the environment they are in" At a temperature of 550F which corresponds to a velocity of about 3700 meters per second†. These neutrons strike a uranium-235 nucleus causing the nucleus to split into 2 unequally sized nuclei called fission fragments that contributes to the heating in the fuel. In sum, uranium rods are inserted or dipped into the water either to make boil to create energy such as in the case of boiling water reactors or to pressurized the heated water such as in the case of pressurized water reactors. There are two common kinds of nuclear reactor that produces energy. First is the boiling water reactors and pressurized water reactors. Boiling water reactors produce energy by boiling water where the steam is used to turn the turbines which creates the energy to become electricity. Pressurized Water  Reactors (also known as PWRs) on the other hand works differently from boiling water reactors as it instead keep the water in pressure so

Monday, October 7, 2019

Tax allowable deductions Essay Example | Topics and Well Written Essays - 500 words

Tax allowable deductions - Essay Example These qualify at lower rates than ordinary dividends. For the two categories, the rates of dividend are given according to tax brackets. 10. Taxable refunds, credits, or offsets of state and local income taxes IRS sec. 6050(e) it says any person who makes refunds of $10 or more in the year on behalf of the state shall be liable to fill the form for refunds. 13 Salaries and wages (less employment credit) - Treasury Regulation section 1.47(1-4) – any wages and/ or salaries paid to any employee is allowable for tax purposes. The employment credit should be deducted therefrom. 17 Taxes and licenses- Treasury Regulation section 26(1) taxes from the corporate are paid to the treasury as well as any licenses. Very high amounts of taxes are remitted directly to the treasury officials 20 Depreciation from Form 4562 not claimed on Schedule A or elsewhere on return (attach Form 4562) - Treasury Regulation section 1.167(a) and (b) states that there is no time that depreciation shall be charged above a figure so reasonable than its salvage value. 23 Pension, profit-sharing, etc., plans  ­- Treasury Regulation section 1.401-1 states that these plans should withhold 10% of the contribution in early remittances and such contributions by employees are tax allowable. 28 Taxable incomes, before net operating loss deduction and special deductions. Subtract line 27 from line 11- Treasury Regulation section 1.861.8 says that the taxable income so determined is from operations in the United States. 29a Less: a Net operating loss deduction (see instructions) - Treasury Regulation section 1.904.3 losses are carried forward from previous years and profits are taxed with the existing rate. (James et al,