Monday, September 30, 2019

Children’s Language Development

Children’s language development and second language acquisition Sandra Morales Texas Woman’s University Children’s language development and second language acquisition The paper investigates how children develop their cognitive and language skills in a context that is influenced by social and biological factors. The literature review discusses the Cognitive and Social Constructivism theories and their influence on the education field. In addition the author presents how children develop their language at different stages and how those stages influence the growth and development of a second language.Language acquisition is one of the most important topics in cognitive development. In the study of language development it is necessary to consider all the factors that affect cognitive development and their influence on child development. Many theorists investigate how children acquire language skills and how heredity, environment, culture, and biological factors infl uence language development (Meadows, 2006). Rationale It has been said that language is a characteristic that establishes a difference between animals and humans.It is the ability to communicate with others, transmit and receive information gathered through symbols, gestures, facial expressions or other ways to express thoughts that others can understand what has been said (Jones, 1972). What is language? According to Bochner (1997) language is a form of communication. It involves a system of signs and symbols that are used by a group of people to communicate. The symbols include but are not limited to written symbols and sounds.The language may be diverse in different cultures in terms of how the symbols system is used, the formal properties of the language, and the way people use that language to communicate with others in the same culture. Every culture has its own language system. As a matter of fact all languages have four main components (Bochner, 1997): Pragmatics (use) †“ learn to use the sounds, gestures, words, and body language. Meaning (semantics) –understand the messages, represented in words, or written.Rules (syntax and morphology) – use the grammatical system of the language, combine words to convey a meaning. Sounds – Are the words intelligible enough that others can understand them. Throughout this paper the author will discuss various theoretical perspectives associated with the language development of children at different stages of their development. Some scholars such as Piaget, Vygotsky, Bruner and Chomsky have revealed common ideas between the language acquisition and the cognitive development that are being discussed in this paper.The purpose of this paper is to present the process of how children develop their language through the lenses of those four theorists and their contributions in the early childhood field. In addition the reader will find information regarding how children learn and develop a second language and the implication during the development. The primary consideration about language development is immersed in a controversy concerning the roots of language acquisition, and how people communicate their thinking processes, feelings and ideas.According to Meadows (2006) language development involves different processes that include but are not limited to physical, emotional and cognitive development. Having an understanding of the differences between individuals, their experiences and their contact with other adults and significant ones, will help to understand how the language is developed. All this provides the opportunities for growth and development in different areas that complement the life of the person. In relation to the development the contact and relation with others start influencing the baby in his mother's womb.During the gestational time the fetus can hear the voice of their mother, and other sounds (music, etc), and after their birth they can recognize the voice of others. In other words the learning process starts at early stages in child development. Literature Review Piaget Cognitive Constructivism Piaget’s main focus of constructivism has to do with the person and how they construct their knowledge. Piaget believed individuals must adapt to their environment, and develops as parts of the adaptation process to the environment.According to Piaget, the individual needs to understand the information that they are receiving in order to be able to use it; they must construct their own knowledge (Powell, 2009). For Piaget, language development is internal mental processes controlled by developmental processes and is done individually, without the interventions of others (Agbenyega, 2009). As a result of mastering one stage, children will be ready to move, learn, and develop according to the expectations of the next stage. In regards to language development Piaget sees language as part of the cognitive development.How children thin k determines when and what the child can speak. In addition Piaget, states that children’s talking abilities emerge naturally without any formal teaching by adults, however more sophisticated vocabulary require formal education and experiences with the language. During early stages of the development according to Piaget, words are related to schemas of actions related to the child and those schemas will later be incorporated into exiting schemas that will support future learning experiences. Through the process of assimilation and accommodation, children go searching for what Piaget called balance or equilibration.Assimilation according to Piaget, is when the individual adds new information into their schemas. Accommodation is when individuals change their schemas to understand new information into their knowledge. Piaget states that children learn to construct meaning about the new information and through assimilating and accommodating that information into their schemas. Du ring the equilibration the individual looks for information received that makes sense with previous information. When the children find that balance, they move again to a more comfortable stage where the information received makes sense.According to Piaget, children pass through different stages in their development; going through these stages provides children with a constant acquisition of information that will increase and help to build new knowledge and understanding of previous information learned. The basic principle of assimilation refers to the ability of children to use what they already know to understand the world around them. In contrast accommodation refers to the process of changing mental structures to provide consistency with external reality. It occurs when existing schemas are modified for a ew experience. Both principles help children to develop and construct their thinking patterns and use it according with their needs (Agbenyega, 2009). He believed that the mind does not respond to stimulus and consequences, but grows and change over different periods of time. In other words the intelligence appears progressively through the repetitions of activities that vary in each stage of the development. Piaget’s four stages of development: Sensorimotor from 0 to two during this stage children discover the environment around them, using their senses and then acquiring the language.Preoperational from two to seven years old: At this stage children develop language skills, however, they understand what they are saying but do not grasp totally what others have said. Here they distinguish pictures and other objects. Concrete operations from seven to eleven years old: At this stage children use their logical reasoning about things. Formal operations from eleven to adulthood: During this stage individuals use higher order thinking skills and abstractions to solve problems. Piaget’s stages of development are all about how children learn at dif ferent ages through their development.Based on the individual, all go through the same stages during their development. Social Constructivism Vygostsky and Bruner Social constructivism is based on the social interaction between the children with significant others, such as parents, caregivers, peers, and teachers. Vygotsky framework involves the social interactions and culture as part of the language development. He discussed the zone of proximal development (ZPD). The ZPD controls what the children learn, also what he can learn and do when he is helped by others. According to Vygotsky the learning process is easier when others are involved.Children may be asked to perform a task, students have some meaning of the task they need to complete, however, they may have difficult to do it. But with the adequate support to complete the task they will do it. Bruner's theory of constructivism discussed the idea of learning as an active process where the learners are able to form new ideas ba sed on their current and past knowledge. Jerome Bruner emphasized the importance of social interactions and explained that children develop language based on their contact with others as a result of educational processes (Bruner, 1960).He discussed scaffolding and how the construction of knowledge is based on their existing knowledge acquired during previous development. Scaffolding refers to the knowledge of previous skills that provide support for the acquisition of new learning experiences. Bruner and Vygostky believed that learning processes are tied to this concept, and facilitate a student’s ability to build on prior knowledge. For these theorists, the influence of experiences is a basic ingredient in the language development. Chomsky naturalistic approachChomsky argues that language is a unique human ability. He discussed the innate abilities of children to learn the language. As a result, all children go through the same process to learn a language (Stark, 2008). He d iscussed the language acquisition device (LAD) that allows children to produce in consistent ways the use of their first language. In this framework, all languages use nouns, pronouns, verbs, and other grammar rules. In addition, Chomsky established that children learn language through means other than imitation; they do not always imitate mistakes made by others.Chomsky maintains that it is necessary to have formal instruction in the proper use of language and grammar (Stark, 2008). Child language development When we speak about the communication process, we speak about the ability to receive and transfer information that other people can understand and mean something to others. Verbal and nonverbal forms are expressions that enhance the communication with others. The process of language development would be described as a continuous process that gradually changes during the individual development. As soon as after birth a process of communication begins.Infants try to communicate with adults using sounds, cooing. Those sounds are an important step on the road of language development, leading to a future stage where children are able to use the language to communicate in complex ways such as using words and sentences to express their thoughts. Language development includes understanding and communication skills based on words, spoken and written forms. According to Meadows (2006) different theoretical models such as Chomsky stated that language is innate and just with minimal exposure the child could develop their home language.The exposition to language pattern gives them the basic knowledge to learn the maternal tongue. The nature versus nurture perspective supports the point that when the child is exposed to a language, they will learn the patterns for that language naturally. In other words exposing a child to a language pattern will allow them to learn that language. However, the exposure to another language other than maternal tongue on a regular basis will provide with the pattern in that second language that the children will eventually learn, due to his exposition to the patterns and sound of that other language.Studies conducted by Macilla (2011) reveals that the frequency of the exposure to a second language and the consistency will influence how well the children will learn and perform using the second language. From birth the children are preparing for speech as a way to communicate with others. They are developing their physiological and cognitive structures to learn how to talk. Children pass through different stages to prepare the pharynx and larynx to produce those sounds, related to a pattern of their language.The native language of the child does not matter. They all move through the same stages using vowels and consonants to produce sounds that seem like words for the adults. The adults assign the meaning to the first sound that the babies produce. However, at the beginning there are just random patterns, babbling th at later during the development will continue into repeating the letter combination until the children learn a way to communicate using those patterns previously learned. All children are born with an innate ability to communicate (Chomsky 2006).As children grow language becomes an important tool to establish and maintain relationships with others. The nature of language includes the use of words, sentences and other grammar rules. It is important to understand the relationship between cognition and language development, in the context of prior knowledge and how experiences influence development (Wegerif, 2011). According to Bochner (1997) children move through these stages in learning to talk: Stage 1: Preliminary skills – Looking together, imitation, playing.Stage 2: Pre-verbal skills – Performatives (broom, quack) Stage 3: First words – â€Å"dog† â€Å"car† â€Å"mum† Stage 4: Early sentences – â€Å"daddy's car† â€Å"dog gone† Stage 5: Extending meaning – adding English morphemes, such as plurals Jones (1972) describes the stages in the development of speech as follows: Crying period – At birth, a newborns crying is the first vocal response to the environment around them. Vocal play period – Around the second month, infants begin to make different sounds. This production of sounds is an important step in the child’s language development.A variety of sounds may be heard in any language, but from the phonetic elements of babbling, the language that the child hears is the language that he or she eventually will use as their first language. Eventually, they will learn and master the grammar rules of that language. Sound imitation period – This period has two phases. The first phase begins around the six months and is initiated by the child’s awareness of sounds he produces. Because he likes what is being heard, he continues the repetition of those sounds. In the second phase, the child imitates sounds that he heard from others, â€Å"echolalia. This stage begins about the ninth month. The first sounds that the child imitates are those which are familiar, mostly coming from parents or caregivers. At this stage is when language development makes its formal appearance. The child comprehends simple words, specific vocalizations that have meaning for parents and caregivers. Language acquisition period – Begins about the last month of the first year. At this stage begins the conventional sound pattern or close to one. The child says the first words in their native language. The child understands and responds appropriately to others verbally.Between thirteen to eighteen months there is a slow growth of vocabulary. A language is based on grammatical structure, and that structure rests on rules that determine how to express thoughts. The three major components of language are: phonology (study of the smallest unit of speech called ph onemes), syntax (refers to the rules to form sentences), and semantic (the meaning of words and sentences). Every language has its own particularities; however, every language has the same components, in which people learn how to communicate based on the structure of their own language.To summarize how oral language is acquired, it is important to mention that the child moves through different stages during their development, in order to acquire the language and skills to be successful. Infants listen and very early begin to communicate their needs through the use of sounds and gestures. Toddlers use the language using simple sentences and asking questions. Young preschoolers used complete sentences to communicate. Theorists in language development discussed that a child produces sounds as a form to communicate with others.Those sounds come from his or her adaptation to the environment around them and as a consequence of the reinforcement by others during the learning and developmen tal processes. According to Beller (2008) the reinforcement occurs primarily when the child hears the sounds and considers those pleasant sounds. When those sounds are imitated by the child and he or she is rewarded in any way that produce satisfaction, the act of repetition begins, and eventually those sound combinations and repetitions open the door for a more sophisticated way of communication until the proper use of language appears.Learning a second language How children develop a second language has been a topic of interest since 1940 (Beller, 2008). Theorists discussed that learning a new language requires the use of existing structures that are supported by the first language. Language is a symbol for a social group. In many countries, people learn more than one language is associated with political issues. In many countries it is related to the level of education. To be considered educated in Europe, people have to know at least two languages. In the United States the secon d language is more related to immigrant issues.Many children who come from immigrant families learn their parent’s language and English as a second language. In future generations English will become their first language. During the early stages of the development of the mother tongue is necessary. It is considered part of the intellectual ability, is the individual’s first contact with language from birth, and supports emotional and cognitive development. Through the development the child learns the structure of his or her first language and that helps them to come up with his or her interpretations of the events around them.To master a second language according to Noormohamadi (2008) a child has to master his or her mother tongue. If the child does not master the first language, that will make the process of learning another language more difficult. When the first language is learned and the child has a total command of the language, the process of learning another l anguage will be supported by the first language, and all the concepts and learning can be transferred to the second language. The environment around the child has great influence on the child's vocabulary, skills, and general understanding of the language.According to Vygotsky, social interactions between children and adults influence the acquisition of any language. Another aspect to consider during the child's language development is the concept of nurturing. This concept is totally related to the social interactions. Nurturing bring up the issue of the relationship between the child and other adults. Children who are attached to their families are more likely to communicate for longer periods, and this helps their communication and language development.The amount of time children spend talking to others will improve their language skills. It is important to mention that each culture has standards of conversations between children and adults. Many cultures such as western cultures see children as conversational partners, promoting the verbal development of the child. Other cultures such as Hispanic culture do not discuss events or problems with their children. In these cultures children are not allowed to be active participants in adult conversations.Variations in social-cultural beliefs are aspects to consider in the development of a second language Oades-Sese (2011). The influence and relationship with others, within the same cultural values and language is significant and will add positive reinforcement to how the child learns and develops through his life. Based on Piaget's theory children learn and develop by organizing their experiences into schemas that helps them to understand the world around them. Those schemes are related to two important concepts in Piaget’s theory, adaptation and assimilation.During development children assimilate new information into the schemas that they already have, accommodating the new information into their mental structures. This process continues until the children learn the new information and come into a stage of equilibrium. For those children who are learning a second language the knowledge of their first language helps them in the acquisition of the second. All languages have their structure integrated by sounds, letters, grammar rules, and other factors that help the learner to acquire the language.The structure of each language contains variations such as alphabet, pronunciation, specific rules based on that language, but in general the similarities in structure facilitate the acquisition of the second language because using the knowledge in the first language helps make connections with the second language. Therefore the learning process is easier for the child. Conclusion The combination of the theories presented in this paper provides the author a new perspective regarding language acquisition and development in early childhood.Each theory supports Piaget, Vygotsky, and Chomsky fr ameworks based on observations and their studies on how children develop the language. However, each theory can blend to show how a child develops language and which methods can be used in order to reinforce the acquisition and retention of the first and second language. Each theory discussed helps to explain the process of language development, from Piaget’s cognitive constructivism which emphasizes a child’s ability to reason and construct his or her own knowledge, based on the individual experience, to Vygostky’s social influences and interactions to Chomsky’s nativism approach.All of these theories interpret language development differently. However, of all theories discussed throughout this paper it is the author’s belief that social interactions are the most helpful approach to understand how children develop language. Biological and environmental factors are necessary in order for a child to learn the language and develop the language. Moreo ver, the child’s interaction with others influences the acquisition of the language. It is important for the child to interact with others in order to learn the pattern of the language.Language development is a long process influenced by biological, family, and environmental factors that contribute the growth of the child in all aspects of their development including of course, the language acquisition. In order to learn another language, researchers such as Bruner, Vygotsky, Piaget, and Chomsky discussed the importance of learning and mastering the mother tongue. It is necessary to learn the grammar rules of the first language to use that knowledge to transfer the concepts learned into the second language. However, is a long learning process that starts after birth and continues through the child development.According to Mancilla-Martinez (2011) who stated that children need to continue having formal instruction in order to develops proficiency in the first language and have formal instruction in the second language. For some immigrants’ children born in a foreign country or even those who were born in the United States to immigrant parents, school is the first formal exposure to English language. This group will eventually come a large portion of the society needs the support of formal instruction to learn and develops the proficiency on the second language.To become proficient in the English language does not require parents use of English at home; however, to develop proficiency in the first language the instructional support and use of the language at home is necessary. It is necessary to be aware of the increments of this population and the particularities of each culture in order to support the language development (Mancilla Martinez, 2011). Many factors are associated with language development; most of them are associated when children begin attending primary grade levels, this is when the use of more sophisticated vocabulary is introduce d.The students need to learn the higher level of language in order to become proficient in the second language. Even learning the mother tongue, children need to learn more scholarly vocabulary and grammar rules appropriate for their age and to understand these when they encounter them in textbooks. When children come from homes in which a language other than English is used lead the proficiency in that language. Understanding the patterns of the first language is essential to developing effective programs to facilitate the study and acquisition of a second language.This fact is applicable for all levels of study of second languages. Therefore the educational systems should support the study and application of this in the teaching of second language. Mastery of the first language is a vital factor in the progress to study and acquire fluency in other languages. Its acquisition is a basis and support for all other languages studied throughout one's lifetime. References Agbenyega, J. (2009). The australian early development Index, who does it measure: Piaget or Vygotsky’s child? Australasian Journal of Early Childhood 34(2), 31-38.Beller, S. (2008). Fostering language acquisition in daycare settings. Early Childhood Development. 49, 1-52. Bloom, L. , Lahey, M. (1978). Language development and language disorders. US. Bochner, S. , Price, P ; Jones, J. (1997). Child language development. Lerning to talk. London: England. Chomsky, N. (2006). In Chomsky. Info. Retrieved February 9, 2011, Chomsky. Info Online: http://www. chomsky. info/ Chosmky, N. (2005). Three factors in language design. Linguistic Inquiry, 36(1), 1-22. Feldman, R. S. (2010). Essentials of Understanding Psychology. 9th edition Greene, M. 1960). Learning to talk. A parents’ guide to the first five years. US. NY. Jones, M. and Guidon, A. (1972). Language development. They key to learning. US. Mancilla-Martinez, J. and Lesaux, N. (2011). Early home language use and later vocabulary devel opment. Journal of Educational Psychology, 103(3), 535-546. Meadows, S. (2006). The Child as Thinker. The development and acquisition of cognition in childhood ( 2nd ed. ). NY: Routledge. Noormohamadi, R. (2008). Mother tongue, a necessary step to intellectual development. Journal Pan-Pacific Applied Linguistics, 12(2), 25-36.Oades-Sese, G. ; Li, Y. (2011). Attachment relationship as predictors of language skill for at-risk bilingual preschool children. Psychology in the Schools, 48(7), 707-722. doi: 10. 1002/pits. 20583. Piaget, J. (1928). The child’s conception of the world. London: Routledge and Kegan Paul. Powell, K. ,, and Kalina, C. (2009). Cognitive and social constructivism: Developing tools for an effective classroom. Education, 130(2), 241-250. Wegerif R. (2011). Towards a Dialogic Theory of How Children Learn to Think. Thinking Skills and Creativity, 6(3), 179–190.

Sunday, September 29, 2019

Elie Wiesel’s Changes Essay

In the memoir, Night, we discover how Elie Wiesel, one of the minority of Jews to survive the holocaust during World War II, identity changes in response to his concentration camp experiences. The war had been raging for two years and was about to enter Sighet. The Germans believed in the Aryan race and attempted to commit genocide on the ‘lesser’ races, particularly Jews. The separation from Elie’s loved ones and the horrible conditions of these camps affect Elie immensely. Elie is affected in the following ways: physically, emotionally and spiritually. Through the brutality witnessed, acts of selfishness, the death of his father and the loss of his faith Elie changed. The Holocaust had changed him into a completely different person. The greatest change to Elie Wiesel’s identity was his loss of faith in god. Before he and his family were moved to the camps, Elie was a religious little boy who cried after praying at night. After a few days in Auschwitz, a concentration camp, Elie Wiesel heard about the crematory and the fact that the Nazi’s were killing the sick, weak, and the young. In his first night in the camp, Elie experienced his first crisis of faith. â€Å"Never Shall I forget those flames which consumed my faith forever†¦ Never shall I forget those moments which murdered my god and my soul and turned my dreams to dust.† Later, on the eve of Rosh Hashanah, Elie was not able to celebrate the New Year with the other Jews in the camp. When the Rabbi said â€Å"Blessed be the name of the eternal,† Elie thought â€Å"Why, but why should I bless him?† In these quotes, Elie’s frustration and anger is directed towards god because he has no one else to blame. He is appalled by everything happening around him, and cannot believe the god he spent all his time praying to was letting this happen. Elie’s faith in god waned while he was in the camps. Since Elie used to be a religious Jewish person, losing his faith changes his identity.

Saturday, September 28, 2019

The role of the CIA in the government of Cheddi Jagan (1950-1960) Essay

The role of the CIA in the government of Cheddi Jagan (1950-1960) - Essay Example nt review whereby the area of specialization has widened as a result of the passing of various acts as well as creation of more powerful offices within its administrative structure thereby making it one of the most important security organs in the US. In its history, the agency has been noted to have interfered with several democratic processes in foreign countries such as British Guiana, Chile etc (Weiner 2007 p 51). This essay is a critical evaluation of the CIA’s role in the government of Cheddi Jagan between the years 1950 and 1960. Cheddi Jagan is a renowned politician in the history of the former British Guyana, which later changed its name to Guiana. He is remembered for driving his country to independence through a long struggle, which took him with the support of his wife, American born Janet Jagan both of whom acquired the seat of the president in the country, approximately 28 years to accomplish (Mars 2004 p 16). Born on March 22, 1918, Cheddi Jagan grew up to be a well educated man and ventured into the career of dental medicine after which he transformed into a champion for human rights especially after joining and taking over as the leader of the sugar, rice and wood worker’s union after which he was elected to the national assembly. This gave him the opportunity to address the issues which he felt were against the welfare of the common man and in order to be in a better position to express his views as well as to serve his people he and his wife formed the People’s Progressive Party in 1947 (Mars 2004 p 22). This enabled him to bargain for higher positions in the government and in 1950 he was appointed to the cabinet as chief minister. Even though he had his people’s interests at heart, Cheddi Jagan had a sour relationship with the US due to the fact that he seemed to be more bent towards Marxism and Leninism way of thinking (Rabe 2005 p 47). His coming back to power after a six months imprisonment saw him acquire the portfolio of prime

Friday, September 27, 2019

Malcolm X Essay Example | Topics and Well Written Essays - 750 words - 3

Malcolm X - Essay Example agencies were the incarnation of white oppression caused the BPP to believe that civil justice for the black community could be accomplished only through militant actions. It is not possible to comprehend the reason for the formation of the BPP or attempt to explain its violent tendencies without first examining the Civil Rights movement of the 1950’s and 1960’s and the specific events leading up to its establishment. The person most credited with bringing the Black Panther Party to prominence was a man called Malcolm X. Malcolm X (born Malcolm Little) did not start the Black Panther Party, but he became a powerful speaker during the Civil Rights Movement, eventually becoming more important to the cause by his death than he was in life as he inspired the movements that took place in the cities of the country. As Martin Luther King Jr. had secured the character of the Southern black, Malcolm had become the messiah of city slums in the North, Midwest and West. The semi-militant organization he headed, the Nation, grew quickly under his leadership. Malcolm was most remembered for his passionate anti-white speeches. This was an idea that was emulated by other pro-autonomy organizations. He was the target of many death threats, one of which, in 1965, was successful. Soon after Malcolm’s death, Huey Newton and Bobby Seale began forming the Black Panthers (Hollaway, 1998). Malcolm seemed perfectly suited to become the new leader of the Black empowerment movement having been born in 1925 to a half-white mother, Louise Little, and a black father, Earl Little, who headed the local branch of the Universal Negro Improvement Association (Perry, 1991). Regardless of what he might have thought of his father’s beliefs in the future, he never forgot the messages of Black pride and self-reliance he learned at his father’s knee. Although born in Nebraska, Malcolm grew up primarily in Michigan after his family fled, when he was still an infant, from the terrors

Thursday, September 26, 2019

Hammurabi's Code Essay Example | Topics and Well Written Essays - 500 words

Hammurabi's Code - Essay Example Subjects of Hammurabi’s code of laws would thus, benefit from the justice and fairness provided by the code. The Phrase â€Å"an eye for an eye† represented Hammurabi code of laws. The phrase may sound harsh, but it means more than its literal meaning. The code differentiates punishments for wealthy persons, commoners and even slaves. It outlines the terms and conditions for purchasing and selling slaves (Jarus, 2013). Hammurabi’s code deals many important topics that concern the Babylonians. The code provides rules for witnesses and persons making accusations of crimes. It also highlights processes to handle thefts and destruction of property and offers guidelines for trading and solving business problems. Subject of the Hammurabi’s codes would benefit so much from the justice and fairness the code details. In most cases, the rules are reasonable and clear to give Babylonians a framework to live with order. Justice and order among people is the basis for the formulation of the Hammurabi’s code. The code would also benefit Babylonians when comes to solving family matters such as marriage, divorce, and issues of adoption. Surprisingly, the code also outlines payment layouts for doctors and other professionals. Other important components covered in the Hammurabi’s code that would benefit its subjects are those related to farming and keeping of animals. Agriculture was the main human activity in Mesopotamia. Developing laws that ensured justice and fairness for farming activities would greatly benefit people in Babylon. The code also benefited women. The code gave women certain rights including the right to buy or sell property as well as the right to seek a divorce. In addition to justice and fairness, Hammurabi’s code emphasized honest for all parties in a trial or court (Jarus, 2013). A codified set of laws are well organized and written in a logical manner. Codified laws e.g. the Hammurabi’s code is easier to locate and follow.

Wednesday, September 25, 2019

Case study analysis (report) Essay Example | Topics and Well Written Essays - 1750 words

Case study analysis (report) - Essay Example However, the case is surrounded with so many challenges because today’s retailing world is vastly covered by competition. The future will be reshaped by the emerging trends where it illustrates on what the business is experiencing today will surely be changed when tomorrow comes. This is the reason why critical knowledge about fast changing trends must be integrated into the retail strategy to drive opportunities. The business must plan ahead of time before it will lose its competitive advantage. The main thrust of this paper is to analyze the different positions of Simon and Smith in their store’s direction as well as the alternatives that would help in looking for potential changes and opportunities. Simon and Smith had different views in terms of directing their store in order to stay ahead of the competition. Simon seemed to be satisfied with the current performance of the business. Furthermore, he said that as long as they will be using the same retailing strategy for the coming years, the business will remain to be at the top of the competition. He was not in favor on the idea of attracting young customers for the reason that both of them did not have enough knowledge on the nature of the new segment and it might drive away their loyal customers. On the other hand, Smith was less satisfied compared to Simon because he was worried on the foreseen intense competition. He wanted to change the retailing concept and the growth strategy of the business to be more prepared when competition arrived. He presented potential changes in the customer base of the business and discussed important opportunities to develop sustainable competitive advantage. The opportunity was on how to attr act younger customers as the new target audience. Instead of putting all efforts on customers whose profile ranges from 35 to 50, the business will now shift to a larger audience which is the young generation. â€Å"The retail sector is one of the most competitive in the business

Tuesday, September 24, 2019

Openning Trader Joe's in Canada Assignment Example | Topics and Well Written Essays - 500 words

Openning Trader Joe's in Canada - Assignment Example The mode of entry the company is focusing on is acquisition. This report discusses the viability of an international expansion into Canada utilizing the acquisition entry strategy. In order to penetrate a foreign market the managerial staff of a company must perform environmental scanning of the marketplace. Canada is the biggest market that is closest to the United States. The population of Canada is 32.32 million people whose gross domestic product per capita in 2005 was $32,645 (Studentsoftheworld). Canada is part of special trade treaty between the United States, Canada, and Mexico. This trade treaty is called the North American Free Trade Agreement (NAFTA). NAFTA is a trade agreement that began on January 1, 1994 which removes most barriers to trade and investment among the three countries (Usda). The existence of this trade agreement means that Joe’s Trader would not have any problems gaining market entry through the acquisition mechanism. The people of Canada enjoy eating seafood and dairy products. Due to the French influence in its culture cuisine food items such as pea soup, French pastries, breads, crepes, special cheeses, lamb and veal are some of the food items Canadian citizens utilize in their homes on a daily basis (CultureGrams). The eating habits and preference for gourmet items is aligned well with the product offering of Trader Joe’s. The food market in Canada just as in other parts of the world is very competitive and profit margins are very low. Joe Trader has a product selection of upscale organic products, fresh vegetables and dairies, and many other cuisine food items that gives this firm a product differentiation which will enable to attract customer in market saturated with traditional supermarket stores. The chosen strategy for entry into the Canadian marketplace is acquisition. An acquisition is good strategy for Joe Trader because it would enable fast access for the company into Canada. An

Monday, September 23, 2019

Amazon Research Paper Example | Topics and Well Written Essays - 3000 words

Amazon - Research Paper Example He reduced the list to just five products that he felt were most promising and they included computer hardware, computer discs, books, and videos. Bezos finally came to a decision that his company would be involved in selling books, because of the huge world-wide demand for the large number of titles that are available in form of print, literature and low price points for books (Chan, 2001). Initially, Bezos founded Amazon in his garage in Bellevue, Washington. Amazon began as an online bookstore, which was an idea that was triggered off after conversation with John Ingram, formerly of Ingram Book (now called Ingram Content Group) alongside Patel Keyur who is still a major shareholder in Amazon. During its first 2 months in business, Amazon was able to sell to all the 50 states in the US and 45 other nations. Within just two months, Amazon had increased to $20,000 in a week. Whereas the usual mail order catalog and brick and mortar bookstores could offer and carry around 200,000 titles, a store that is online could offer and carry many times more, because Amazon had almost limitless virtual warehouse compared to the actual product suppliers and makers. Bezos thought of a name that would begin with an â€Å"A† since he wanted it to appear first in alphabetic order. He chose Amazon since it was a place that was different and exotic (Chan, 2001). Amazon.com can be referred to as an â€Å"e-tailer†, a company that carries out its retail business over the internet. Amazon conducts all of its business on the web, and brick and mortar are not needed here.Amazon.com sells all types of products, from electronics, clothing, jewelry to food. This idea of carrying out business online is known as e-commerce or rather e-business. E-business is composed of the process of selling, buying, exchanging or transferring services, products or information via computer networks, such as the internet

Sunday, September 22, 2019

Color Matters Essay Example for Free

Color Matters Essay In the marketing arena, color plays a significant role in a company’s advertisement and packaging. According to research, the right color is worth a thousand words as well as it can increase sales and a company’s profit (Morton, 2010). Most importantly, a company’s color is closely related to the type of judgment and decisions consumers make regarding a specific product. Research also reveals that color increases brand recognition, memory, engages and increases participation, and attracts consumers attention (Morton, 2010). Overall, color is powerful in marketing. Therefore, this paper will discuss the importance of color with Coca-Cola Company’s advertising as it relates to the different meanings, cultures, and segment markets. The Importance Of Color With Coca-Cola Company’s Advertising Coca-Cola is one of the world’s most popular and recognized brand. Let’s discuss the company’s purpose for being in business. The mission of the Coca-Cola Company is â€Å"to refresh the world, inspire moments of optimism and happiness, create value, and make a difference† (The Coca-Cola Company, 2013). With that being said, the colors of the Coca-Cola Company in their advertising, which is red and white, are extremely important for a number of reasons. First, the company wants to send the right message to consumers. Second, the colors help identify the different brands (Kolter Keller, 2012). Third, the different colors also help the company to differentiate themselves from their competitors. Most of all, Coca-Cola’s distinctive colors conveys information and/or provides consumers with some other operational benefits (Morton, 2012). Overall, the colors main goal is to get consumers’ attention while making an impact on their buying decision. The Different Meanings According to the color wheel of branding and packaging, the Coca-Cola Company’s colors for their advertisement ensures different meanings. As stated earlier, the colors of the company’s advertisement are red and white. These colors have been used for more than a hundred years. Red promotes Coca-Cola friendly qualities such as energy, powerful, courage, excitement, and strength (Kolter Keller, 2012). Whereas white indicates that the company is all about creating products that are innovative and modern. As result, these colors have been a very successful color strategy and have helped the company become the world’s top companies in their industry (Pigford, 2013). In addition to, the great contrast of the colors also ensure readability, which is one of the important factors of product strategy in marketing (Pigford, 2013). The Culture The Coca-Cola Company has a winning culture, which defines the attitudes and behaviors of their employees (The Coca-Cola Company, 2013). In this case, the choices of the colors also inform consumers that the employees also have the same attributes regarding their work performance. Coca-Cola’s colors relates to their culture because the company and its employees demonstrates: (1) collaboration; (2) how they have courage to shape a better future; (3) integrity; (4) accountability; (5) passion; (6) diversity; and (7) quality. The Market Segments A marketing segment is referred to as aggregating prospective buyers into groups that have common needs and their response to a marketing action will be similar. Market segmentation stresses two things: (1) grouping individuals or organizations according to similarity of needs and the benefits desired; and (2) needs and benefits must be associated to specific tangible marketing actions (Identifying Market Segments Target, 2011). Coca-Cola’s market segment consists of consumers who are seeking different and great products that are. The company’s colors also target individuals who also want to make differences in the communities, which require them to demonstrate commitment, energy, strength, and excitement. In conclusion,it is imperative that companies consider their choice of color when advertising or completing packaging. Colors and marketing are connected to one another in so many ways. Colors can influence an individual’s thinking, actions, cause reactions (Morton, 2012). In fact, colors cannot be replaced because they are known as the most powerful forms of communication. More than so ever, colors are the visual component that consumers remember the most about a brand (Morton, 2012). Many companies who produce great brands rely on color as their key factor in immediate recognition. So, companies should utilize the color wheel of branding and packaging before launching their product. Reference Mortan, J. (2012). Color Matters. Retrieved from  http://www.colormatters.com/

Saturday, September 21, 2019

Major Schools of Thought in Psychology Essay Example for Free

Major Schools of Thought in Psychology Essay When psychology was first established as a science separate from biology and philosophy, the debate over how to describe and explain the human mind and behavior began. The first school of thought, structuralism, was advocated by the founder of the first psychology lab, Wilhelm Wundt. Almost immediately, other theories began to emerge and vie for dominance in psychology. The following are some of the major schools of thought that have influenced our knowledge and understanding of psychology: Structuralism vs. Functionalism: 1) Structuralism was the first school of psychology, and focused on breaking down mental processes into the most basic components. Major structuralist thinkers include Wilhelm Wundt and Edward Titchner. 2) Functionalism formed as a reaction to the theories of the structuralist school of thought and was heavily influenced by the work of William James. This school focused on the functions of human behaviors and not their structure. Major functionalist thinkers included John Dewey and Harvey Carr. Evolutionary psychology is founded on the view that the function of all psychological phenomena in human evolution is a necessary perspective to their understanding. Gestalt Psychology: 3) Gestalt psychology is based upon the idea that we experience things as unified wholes. This approach to psychology began in Germany and Austria during the late 19th century in response to the molecular approach of structuralism. Rather that breaking down thoughts and behavior to their smallest element, the gestalt psychologists believed that you must look at the whole of experience. According to the gestalt thinkers, the whole is greater than the sum of its parts. Max Wertheimer is often credited as the founder of this movement. Psychoanalysis: Sigmund Freud was the found of 4) Psychodynamic approach. This school of thought emphasizes the influence of the unconscious mind on behavior. Freud believed that the human mind was composed of three elements: the id, the ego, and the superego. Other major psychodynamic thinkers include Anna Freud, Carl Jung, and Erik Erikson. Behaviorism: 5) Behaviorism became the dominant school of thought during the 1950s. Based upon the work of thinkers such as John Watson, Ivan Pavlov, and B. F. Skinner, behaviorism holds that all behavior can be explained by environmental causes, rather than by internal forces. Behaviorism is focused on observable behavior. Theories of learning including classical conditioning and operant conditioning were the focus of a great deal of research. Humanistic Psychology: 6) Humanistic psychology developed as a response to psychoanalysis and behaviorism. Humanistic psychology instead focused on individual free will, personal growth, and self-actualization. Major humanist thinkers included Abraham Maslow and Carl Rogers. Cognitive Psychology: 7) Cognitive psychology is the branch of psychology that studies mental processes including how people think, perceive, problem solve, remember, and learn. As part of the larger field of cognitive science, this branch of psychology is related to other disciplines including neuroscience, philosophy, and linguistics. One of the most influential theories from this school of thought was the stages of cognitive development theory proposed by Jean Piaget. Later work in this field was pioneered by names like Albert Ellis and Aaron Beck.

Friday, September 20, 2019

5G New Waveform Signal Analysis

5G New Waveform Signal Analysis UF-OFDM, FBMC and GFDM are under investigation worldwide as promising candidates of the New Waveform for 5G mobile communication systems. This paper describes features of their signal processing technologies and issues. New Waveform analysis environment is also introduced. Impact of each waveform to existing system can be estimated quickly by the environment. 1 Introduction Preparations for the migration from LTE/LTE-Advanced to next-generation mobile communications systems (5G) are progressing in various regions worldwide. In particular, the European METIS) and 5GNOW projects have advanced the research of new waveforms meeting 5G requirements. LTE/ LTE-Advanced currently uses Cyclic Prefix Orthogonal Frequency Division Multiplexing (CP-OFDM) as the wireless signal multiplexing method, because it has high spectrum efficiency as well as high tolerance against multipath propagation and fading. On the other hand, CP-ODFM signal requires high linearity to output power amplifiers according to its high peak to average power ratio (PAPR). As a result, the power amplifier efficiency is low, increasing the User Equipment (UE) battery power consumption. Consequently, there are problems with shortened hours to receive wireless services. Moreover, the CP-OFDM spectrum has high out-of-band (OOB) sidelobes, causing problem with lowered spectrum efficiency when many UEs are operating at one location. Improving CP-OFDM is under way to solve these problems that constitute barriers to 5G system deployment. Currently, use of the Filtered Multi-carrier technology is examined to reduce the OOB sidelobes and is recognized as New Waveform. Various different methods have been proposed for implementing the Filtered Multi-carrier technology. These methods offer to improve CP-OFDM using sub-carrier filtering but each filtering method is different. Since these new waveforms are different from the CP-OFDM waveform used in LTE/LTE-Advanced, PAPR and spectrum shape are also different. As a result, devices with designs optimized for CP-OFDM are no longer optimum for the new waveforms. Therefore, RF devices, UEs and Base Stations for 5G systems will require new test instruments to generate and receive new waveforms for their various performance evaluations. 2 Example of New Waveforms This chapter explains proposed main methods of the Filtered Multi-carrier technology, in particular UF-OFDM (Universal Filtered Orthogonal Frequency Multiplex), FBMC (Filter Bank Multi-Carrier), and GFDM (Generalized Frequency Division Multiplexing). 2.1 UF-OFDM UF-OFDM is a method for improving OOB characteristics by filtering each block. UF-OFDM allows a mapped signal to be allocated to a predetermined number of blocks and number of sub-carriers for each block. The data for each block are calculated using Inverse Discrete Fourier Transform (iDFT) and converted to time sequence data equal to the total number of sub-carriers. As a consequence, the UF-OFDM signal becomes a time series with a length extended by (the filter tap number. The length can be set equal to the length of cyclic prefix (CP) of CP-OFDM signal. Therefore UF-OFDM has higher compatibility with the CP-OFDM. The time series signal from modulation side is pre-processed for filtering interference and S/P converted, demodulation is performed by FFT of twice the number of total sub-carriers. The demodulated signal is demapped to each symbol group after radio channel correction for each sub-carrier. Other demodulation methods such as ZF (Zero-Forcing), MF (Matched Filter), and MMSE (Minimum Mean Square Error) have also been discussed. Transmission distortion, receiver performance in the mobile environment and circuit scale, etc. will be key factors for their adoption. The OOB sidelobes have been significantly improved, being better by about 40 dB than those of CP-OFDM. Although UF-OFDM improves the OOB by filtering each block, its performance is affected by the inserted filter which causes the amplitude and phase distortion. Their results show the constellation without correction of the filter distortion. The constellation is scattered in each block in the direction of amplitude and phase due to the filter characteristics. A UF-OFDM signal (time series length of N + L à ¢Ã‹â€ Ã¢â‚¬â„¢1) using a filter with L taps is longer than the OFDM signal with the same number of sub-carriers (N). However, demodulation of the UF-OFDM signal could be desired to be performed by N point-FFT instead of 2N point-FFT, as well as that of the OFDM signal. 2.2 FBMC Unlike UF-OFDM, since FBMC is a method for improving OOB characteristics by filtering each subcarrier, it is also expected to improve the Inter-Carrier Interference (ICI) characteristics. The FBMC multicarrier modulation techniques allow the orthogonality between the Offset-QAM (OQAM) sub-carriers to be fully assured. Since narrowband filters are used for the FBMC sub-carriers, the number of digital filter taps can be larger than the total sub-carrier number. This filter method can be implemented in two ways-in the frequency domain, or in the time domain. To fix the iFFT length to the same total sub-carrier number, time domain processing method is suitable and Poly Phase Network (PPN) is used. FBMC using this narrowband filtering has greatly improved OOB characteristics. On the other hand, the number of filter taps required to improve the characteristics is about four times the total sub-carrier number, creating a four times processing latency in a PPN configuration. Accordingly, although FBMC is problem-free for bitpipe communications such as video streaming, it has lower transmission efficiency for short packets. In the actual application, besides these blocks, there is additional processing such as equalization for each sub-carrier and filtering to remove interference caused by transmission distortion. 2.3 GFDM GFDM is a new concept method in which conventional OFDM is generalized, and it is based on the block oriented Filtered Multi-carrier method following the Gabor principle. Symbol configuration of GFDM is composed of time frequency blocks made up of a number of sub-carriers K and a number of subsymbols M with high flexibility. The modulation filter processing uses pulse-shaping filter g[n] for each sub-carrier and is implemented using cyclic convolution processing. The demodulation filter processing is performed using the same filter as modulation processing and reduces the Inter-Symbol Interference (ISI). This filtering for each sub-carrier improves the GFDM OOB characteristics but generates ISI and ICI and insertion of an interference canceler is being investigated to reduce ISI and ICI caused by this filtering. The constellation for all sub-carriers show that the symbol constellation is not converged at one point due to the effect of ICI. These results are one example of using a root raised cosine filter (RRCF). The OOB characteristics and degree of ICI and ISI generation change according to the selected pulse-shaping filter. Since the GFDM waveform has the same cyclic prefix (CP) as the OFDM waveform, the OOB characteristics are worse than the new waveform which does not have CP as explained previously. Consequently, to improve the OOB characteristics, guard symbol GFDM (GS-GFDM) method, which inserts a guard symbol between subsymbols, and windowed GFDM (W-GFDM), which performs window processing in the time domain, are being investigated. On the other hand, as the same synchronization technology is used as in OFDM, GFDM can realize synchronization more easily than other new waveforms without CP. Although GFDM is considered more complex to implement, its usefulness is attracting attention n ow. It is expected to offer flexible frame design in both time and frequency domains to applications such as IoT requiring low latency. 3 New Waveform Analysis Environment The previous sections describe the investigation results of the new waveforms that are studied as 5G PHY-layer candidates. RD activity for the new technologies requires versatile engineering tool that can provide seamless use of communication system simulation and verification by actual equipments. This chapter introduces evaluation environment configured and its testing examples. Figure 14 shows the configured new waveform analysis environment including MG3710A Signal Generator with AWG (Arbitrary Waveform Generator), MS2692A Signal Analyzer for waveform capture and MATLAB ® program for generation and analysis of transmitted and received waveforms. By using MATLAB ®, which is commercially available and widely used, building user-friendly GUI and testing various wireless systems become easy, quick and flexible. 3.1 New Waveform Interference Evaluations In the study of 5G waveform candidates, it is a key to identify waveforms to realize good spectrum efficiency of unused frequency bands. This section explains how to evaluate the impact from 5G waveform candidate to existing system waveform by using the new waveform analysis environment. In this evaluation, CP-OFDM waveform with band gap is defined as an existing system waveform and UF-OFDM waveform is defined as a candidate 5G waveform. And the impact of interference is evaluated when the defined waveforms are located side by side in the frequency domain. MG3710A can easily output desired and undesired signals by using add baseband function to synthesize and output two modulated signals from one RF signal (Figure. 15). This evaluation uses the capability to generate and synthesize CP-OFDM and UF-OFDM waveforms, and analyze the signal by MS2692A Signal Analyzer. Thus giving and receiving interference evaluation is realized. We show that the spectrum of the CP-OFDM waveform having band gap and the UF-OFDM waveform. The purple trace and the blue trace correspond to the CP-OFDM and the UF-OFDM respectively. OOB sidelobe of CP-OFDM and excellent UF-OFDM OOB characteristics are addressed. Interference evaluations based on the adding waveform at baseband of MG3710A have been described. By using this analysis environment with preparation of multiple 5G waveform candidates, OOB characteristics of each waveform, interference caused by them and spectrum allocation adequacy can be evaluated easily. 4 Conclusion Regarding the 5G waveform candidates, we have presented performance evaluations by simulation and fore-casted problems in the actual operation. It is presumed that these waveforms will be integrated into a flexible multi-carrier system supporting various use cases, frequency bands and radio wave environments. We will continue to research to provide optimum solutions for the complex multi-carrier waveform measurements.

Thursday, September 19, 2019

Benedict Arnolds Treason Essay -- essays research papers

After defeating British troops in Saratoga, Congress made Benedict Arnold a major general in the Continental Army. Washington wrote a commendation saying that Arnold was a brave officer. Despite the promotion, Arnold remained at the bottom of the list. There were four other major generals superior to him. Arnold was soon off once again to help the northern army. Ticonderoga had fallen back into enemy hands. British General John Burgoyne and his troops were moving rapidly down from Canada toward Albany. Arnold fell under the leadership of General Horatio Gates. Arnold and Gates were complete opposites. Gates appeared cautious and calculating while Benedict was persistent and hasty. Gates held position on an area overlooking the Hudson River. His plan was to wait for an attack. He knew that the British were low on supplies from their long march from Canada and planned on using that to his advantage. Arnold disagreed, urging Gates to attack General Burgoyne during his progress. However, Gates didn’t trust Benedict or believe in his tactics. Once the battle begun there was no holding back. Disobeying Gates orders, Arnold led a furious attack. Upon the barrage of bullets swarming the battlefield, Arnold was shot in the leg. Ironically this was the same leg that had been wounded in t he battle at Montreal. Thanks to Arnold’s valiant effort General Burgoyne and his men were faced with retreating. Over six hundred British soldiers were killed. On October 16, General Burgoyne surrendered his sword to General Gates, instead of Arnold. This had disgruntled Arnold greatly, given that it was his brilliant, tactical assessment that forced the British army to surrender. This had made the victory bittersweet threw his perspective. Following the battle, Arnold lay in an Albany hospital for three months. Arnold left the hospital with a â€Å"fracture box† around his bad leg. Gates distort over Arnold’s disobedience stripped him of his rank. However, the Continental Congress restored his rank as a reward for Arnold’s spirited efforts. After Ticonderoga, Arnold was having problems getting reimbursements from Congress for his expenses. Unfortunately, Arnold lacked receipts for those purchases. Arnold felt his loyalty and honor were in question given that Congress was slow to react to Arnold’s claim. Soon after Washington requested that Arnold come to Valley Forge to converse his ... ...d to the point. He remitted Arnold a draft of 6,000 pounds. Generous as the British were to Arnold, they never completely trusted him as an officer in their service. Though he conducted a raid into Virginia and led the tragic expedition to New London, the British declined to give him a high command. After Cornwallis’ surrender at Yorktown, Arnold took his family to London, where he received both respect and admiration, but no employment. Later, he moved to Canada- to St. John, New Brunswick and entered the shipping business. Eventually, Arnold moved his family back to London and tried to secure command when the war with revolutionary France broke out. Denied an opportunity to return to military, he traded with the West Indies, where he was greatly appreciated. Rejected once more in an effort to help the military, Arnold died in 1801, forlorn and almost forgotten in Britain. His wife out lived him by three years, but had the satisfaction of seeing her children have respectable careers and attain mild fame. If none has achieved such military importance as their ancestor, the tireless â€Å"Dark Eagle† as the Indians called him, none has put self-interest or injured pride before honor.

Wednesday, September 18, 2019

Johann Sebastian Bach Essay -- essays research papers fc

Johann Sebastian Bach was born into a musically gifted family and was devoted to music throughput his childhood and adult years. He was taught by his father and later by his brother Johann Christoph, and was a boy soprano in Luneberg. His education was acquired largely through independent studies. In 1703 he became a violinist in the private orchestra of the prince of Weimar but left within a year to become an organist at Arnstadt. Bach went to Muhlhausen as an organist in 1707. There he married his cousin Maria Barbara Bach; together they had seven children. In 1708 he was made court organist and chamber musician at Weimar, and in 1714 he became concertmaster. In 1720 Bach’s wife died, and in 1721 he married Anna Magdalena Wulken, a woman of considerable musical cultivation; they had 13 children. In 1723 he took the important post of music director of the church of St. Thomas, Leipzig, and of its choir school; he remained in Leipzig until his death. In all his positions as choir director, Bach composed religious cantatas: a total of some 300, of which nearly 200 are in existence. Actually I think my church may have used one or more Bach’s cantatas recently. There are also over 30 secular cantatas. The bulk of his work is religious: he made four-part settings of 371 Lutheran chorales, also using many of them as the bases of organ preludes and choral works. He also composed an astonishing number of instrumental works, many of them designed for the instruction of his students. In his instrumental and choral works he perfected the art of polyphony, putting two melodies together unexpectedly, displaying an unmatched combination of inventiveness and control in his great, striding fugues. At Kothen he concentrated on instrumental compositions, especially keyboard works: the Chromatic Fantasy and Fugue; the English Suites; the French Suites; the Two-Part and Three-Part Inventions, written to teach his son Wilhelm Friedemann; and Book I of the celebrated Well-Tempered Clavier. He also wrote several unaccompanied violin sonatas and cello suites, and the Brandenburg Concertos, recognized as the best concerti grossi ever composed. The St. John Passion was performed (1723) at Leipzig when Bach was a candidate for musical director at St. Thomas. His Magnificat was presented shortly after he assumed that post. Many more of his superb religious compositions followed: the ... ...ually taking on speed. She softly whispers her secrets to the flowers and they blossom excitedly as if begging to hear more. Mother Nature blows a kiss to her charges and the breeze from that kiss flows like water through the trees, flowers, and grass to spread the spring across the land. Again it is a beautiful piece, and one that will bring piece and serenity, and even a springtime beauty to almost anyone’s home. In listening to these pieces I have decided to listen intently to more of Bach’s music. I never thought of Bach as anything more than a composer that I was going to have to learn about until now. His music touches me and even brings a smile to my face when I hear it. I now know the composer that will softly lull my children to sleep at night when they have trouble sleeping. I even listen to Bach in the morning, as his music gives a calm, and somehow more beautiful start to my day. Works Cited †¢Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  http://reference.allrefer.com/encyclopedia/B/Bach-JS.html   Ã‚  Ã‚  Ã‚  Ã‚  Johann Sebastian Bach Reference Music: History, Composers, And Performers,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Biographies 3/15/04

Tuesday, September 17, 2019

Indian Relations in Chesapeake and New England Essay

In the 1600’s English settlers came to America seeking refuge, and land. Upon coming to America the settlers crossed paths with the natives and eventually lead to a variety of relationships. There were various factors that shaped the relations in certain regions such as the Chesapeake Bay and New England. The events that lead up to tension between the natives were the settler’s lust for new land, diseases and the on-going disputes between the natives and the settlers. In the Chesapeake Bay the Powhatans were originally the dominant power among the Native Americans. The Powhatan tribes flourished under the Powhatan Confederacy until the arrival of the Europeans. Tension arouse between the natives and the settlers as the new colonist began establishing their town and had a scarce amount of food leading them to raid the Powhatan’s food source. The natives fought back and attempted to restore their supply of foods when Lord De La Warr declared war against the Powhatan’s therefore marking the beginning of the Powhatan war. The Powhatan villages were raided, burned and the cornfields were torched down cutting off their main food source. A peace treaty ended although it was shortly broken after the Powhatans attacked the Settlers due to them further expanding and into English territory. Like many wars the gain of territory is one of the fundamental reasons as to why many people start a war. The Powhatan were defeated due to lack of unity despite of their confederacy while they were attacked by diseases and the Europeans advance weapons which gave the Europeans the upper hand. Unlike the Powhatans and the English Settlers in the Chesapeake region, the relation between the Puritan Colonist and the natives started in mutual respect. The natives were first attacked by a new set of diseases causing nearly three-quarter of the population to die. Although the natives were introduced to diseases they befriended the Quakers. They formed an alliance and established the treaty with the Plymouth pilgrims in 1621 and aided the Quakers in celebrating the first thanksgiving. Despite the treaty and tension began when new English settlers began to migrate to America further settling inland to the natives’ region. Like the Powhatan Indians the Pequot Indians were attacked where their homes were burned and the fleeing natives were shot. The Puritans then pushed forward to converting the natives into Christianity further creating tension through resistance from the natives. The Indians final form of resistance was the alliance between tribes in the war against king Phillip. Roughly about 52 puritans towns were attacked at the end of the war where the English won. In conclusion the English Settlers came to America in search of land. The land-hungry settlers caused tension that arouse from the colonist moving into natives’ land as well as diseases and constant attacks to each other. The two regions share the commonality that both shared hostility between the natives and English settlers.

Monday, September 16, 2019

Music Piracy: Should It Be Allowed?

File sharing is when people share files on their computers with other users. This is done across the internet and made possible by peer-to-peer programs. These files can be anything: pictures, text, pornography, movies, etc. I will be focusing on music. The issue is whether or not music or file-sharing should be legalized. When I first tried Kazaa, I was absolutely amazed. With my family's terribly slow internet connection, I would download as much music as I could. I would wait patiently, sometimes 30-45 minutes, for a single song to be downloaded. Then, one day we got a ADSL connection and no one could stop me from downloading music. In a rough estimate, I must have downloaded over 30 gigabytes worth of music in the past few years. That's a lot of music, music that I would not have heard, artists I would have not discovered, if it weren't for file sharing. But all good things come to an end. After losing legal battles with the RIAA (Recording Industry Association of America) and related parties, Napster started deteriorating. Filters prevented certain artists from being listed in searches and if you had songs by certain artists on your computer, you would be banned. I once started up Napster only to be greeted with this message: â€Å"YOU HAVE BEEN BANNED BY DR. DRE†. Along with thousands of other people, I stopped using the program. So what was/is the RIAA's deal? What do they have against file-sharing? The RIAA and many artists feel that peer-to-peer file-sharing is a violation of copyright laws and is hurting music sales. Some artists feel that P2P sharing is, simply, stealing. That they feel this way is okay. However, the way they went about handling the situation is highly debatable. For the most part it shows the lack of vision and understanding the RIAA and some musicians have concerning the future of music. Why are CD sales down? In 2002, there was a 10% decline in record sales. The RIAA blame file-sharing, however, they need to consider the following possibilities†¦ (1) The state of radio. Clear Channel controls around 60% of rock radio. Ever wonder why, no matter what city you travel to, there is always a radio station with the same format as a station back home. According to Professor James Boyle's, this is an example of Clear Channels â€Å"McDonaldization† of radio. â€Å"Since Clear Channel controls the format and the play lists of the majority of radio stations across the country, the type of music that gets heard becomes limited to what Clear Channel programmers decide to include on play lists†(Boyle's). If the listeners don't like what they hear, they won't buy the music. Would the fact that almost every song on commercial radio is bought and paid for have anything to do with the narrow focus and homogeneous nature of radio? â€Å"What drives radio is advertising and money, not music. A lot of music gets left behind thanks to the current state of radio, that consumers are rejecting it shouldn't be surprising. They're creating their own MP3 play lists, and if the labels were smart, they'd be doing everything in their power to be on the play lists of radio stations. Instead, they scream copyright infringement and call their lawyers.† (Boyle's) The second possibility is price. Music is overly expensive. Sometimes, paying $15 for a CD is just not within people's budget. What file-sharing has told the recording industry is that a very large number of people are more willing to sit in front of their computer and download music, rather than pay for the ridiculously overpriced alternative. Basic economics tells us that as more alternatives become available, prices drop. The recording industry is trying to resist this. Imagine if new CD's were only 5 dollars each. Would you buy more music? I certainly would. Of course, this invites the classic argument, presented by John Syner in his essay â€Å"Many Things We Pay for Are Free†: â€Å"Why would people buy something that they can get for free?† There are dozens of companies that sell†¦water. We pay for TV when there is free programming. We buy books, when we borrow them for free at the library. Why would you pay for a song that you could get for free? For the same reason that you will buy a book that you could borrow from the public library or buy a DVD of a movie that you could watch on television or rent for the weekend. Convenience, ease-of-use, selection, ability to find what you want, and for enthusiasts, the sheer pleasure of owning something you treasure. It could be argued that MP3's are the greatest marketing tool ever to come along for the music industry. If your music is not being downloaded, then you're in trouble. If you can't give it away, you certainly can't sell it. There will always be a market for CD's because people, especially music collectors, want something tangible. Something with art and liner notes, that they can put on their shelves. I believe the Philosophy of Consumerism fits this topic to a â€Å"T†. Consumerism is the theory that an increasing consumption of goods is economically desirable. The third and final possibility is that file-sharing is helping the music industry. As I said at the beginning of the essay, file-sharing has allowed me to discover artists that I would not have discovered otherwise. Many times after discovering these new bands/artists I actually did go out and purchase some of their music. Sometimes I went to go see them play live at a local club. But even if I didn't go out and purchase a bands album, I am still benefiting them by downloading their music. If I like what I hear, they get free word of mouth.

Sunday, September 15, 2019

Recommendation For strength of TGV Cinema Essay

TGV cinema can take the advantage of strong financial position to make improvement as old fashion, traditional or manually operation will result in business being backward in the competitive edge. They should hire more workers to ensure that the system or program work more efficiently. Besides, it can do more promotions like offer various special packages. All these can bring their customers` satisfaction level to a higher level by utilize the good financial condition. TGV cinema has TGV cinema has the strength on providing new-brand experience with reasonable price. It has introduced featuring funky bean bags that allow you to relax and enjoy movies in unsurpassed comfort. So, it can utilize this advantage to attract more movie-goers by doing some advertisement on billboards or newspapers to enable the patrons know more about their services and facilities. Since 28 June 2013, TGV cinemas become fully digitised following the successful installation of 164 Christie ® DLP Digital Cin ema ® CP2220 projectors. Thus, TGV Cinema should utilize their digital cinemas in redefining cinematic experience for cinema-goers. This years, 3D movies are becoming a preferred option by movie-goers especially when available and at the same time the cinema advertising market is also largely untapped in Malaysia. So if there are 3D movies, why not TGV cinemas produce more enticing, interactive and creative advertisements through 3D advertisements. Recently, apart from hall bookings, TGV Cinemas also provides added services to complement the corporate and private functions such as customised menu to suit catering needs, customised party packs, and entertainment solutions such as magic shows, clowns, face painting and many more. Thus, to utilize this services, the Marketing Department should ensure the advertisement jobs are done well and information about this services is well distributed to the public so that they know about this existing services clearly and this services will become their first choice whe never they want to organize some functions. 3.1 Utilizing the identified opportunities Based on the SWOT analysis performed, Malaysia has lesser cinema compared to other countries. As number of cinema-goers is increasing, cinema companies are competing in satisfying customers’ needs. Thus, TGV cinema can  take this opportunity to expand their business by opening more branches over the country to serve people`s growing needs. This is a good opportunity for TGV cinema to increase their recognition in other countries and also improve the access to financial resources. TGV Cinema has developed a partnership with IMAX Corporation when they bring The IMAX Experience to audiences across Malaysia. As we know that IMAX is an innovator in entertainment technology, combines proprietary software, architecture and equipment, thus TGV Cinema should utilize this partnership to develop a good and trustworthy business relationship with them. The Chief Executive Officer and Managing Directors should also keep communicate with them to show interesting with their new products and come up with strategic planning that benefits both the companies. Based on the survey done by students from HELP University, Liew Chee Kit, Lee Weng Chuan on 2012, Hollywood film had been well dominating the movie business not only in Malaysia but globally as well. Thus, TGV cinema should utilize this opportunity to screening more upcoming Hollywood blockbusters to increase its number of customers. There are highlights of the 2015 movie season as it is filled with follow-ups to fan favourite blockbusters and a few re-imaginings of iconic tales such as Cinderella, The Avengers 2, Terminator 5, James Bond 24, and Star Wars: Episode VII and many others anticipating movies. 3.2 Overcome the identified weakness One of the weakness of TGV is ease of navigation. Nowadays, internet are very convenience and people are using it mainly for everything. However, not all of the internet users have the skill to use it well. Therefore, the information included in the webpage of TGV should arrange nicely and provide some basic guidelines to the users. Furthermore, TGV’s website also should provide all the relevant information in the hyperlink directly so that the users would not need to take extra step to obtain their information. These convenience will definitely attract more customer and maximize the profit of TGV. Besides, TGV should allow customers to enjoy more benefits and convenient by offering services such as launching a co-branded credit card. By launching this type of credit card, TGV can offers some discount at the same time to the customers who use credit card during transactions. This will allow them to enjoy fantastic movies at TGV by using lesser money.  With this concept, customers are definitely attracted by it. Lastly, the branches of TGV cinemas in Malaysia are lesser than its biggest competitor, GSC. This is also the weakness of TGV. Therefore, TGV should open up more branches in Malaysia. This will not only become a threat to other competitors but also leave a good image to the consumers. This is because people will recognise TGV easily when they sees TGV branches throughout the country whenever they go. 3.2 Overcome the identified threats Firstly, the introduction of GST at the rate of 6% is one of the threat to TGV. It will definitely affect every aspect of the business including TGV cinemas. One of the reason is the willingness of the consumers to spend money on watching movies in TGV cinemas is being affected. This will cause the reduction of customers of TGV cinemas. Therefore, we suggested that TGV should reduce the cost of the tickets for every movie. It also should have some special promotions or packages, such as offering a free combo popcorns for purchasing 5 tickets at once for a particular movie. As there are many existing competitors which become threats for TGV Cinema, thus they should develop a sustainable relationship with their customers and keep communicate with their customers by receiving sufficiently feedbacks on their services. This process can be progressed through Facebook as most of the people now have their own Facebook account. This process can help the company to understand their customers` demand, continually to come up with new plans that satisfy and fulfil their customers` desire and develop a competitive advantage in the industry. As the existent of DVD store such as Speedy Video Distributors Sdn. Bhd, online movies or illegal websites that provide the downloading of movies and home theatre will threaten TGV cinemas, they can choose to offer lower price of tickets to overcome this problem. TGV can also promote their facilities which are easily found or enjoy only in TGV cinemas through advertisements.

Saturday, September 14, 2019

Compare the ways the poets write about love or the absence of love Essay

Love is an emotional force to be reckoned with, and a pure source of inspiration for poets. Modern and ancient, love is a common theme of poetry; it enables poets to discuss there most inner feelings behind clever literary techniques and paradoxical phrases. Such techniques can be found in Shakespeare’s sonnet 130. In this sonnet he destroys the conventional view we have of such sonnets of the time. He takes the standard love sonnet and turns it on its head: â€Å"black wires grow on her head,† this, in any woman’s eyes is far from a compliment. Contradictorily, Ben Johnson’s on my first sonne’ is clear and obvious: â€Å"Farewell, thou child of my right hand,† this statement clearly delivers a sense of lament from Johnson, not only this but he compares his son to Jesus, â€Å"of my right hand† this was the place that God gave his son. Even the title gives a clear indication as to what he is writing about, â€Å"On My First Sonne† the word â€Å"sonne† gives a sense of incompleteness as if we add a -t to the end of the word it makes sonnet, furthermore the poem is written in sonnet form however it is only twelve lines and not the standard fourteen lines. All of this conveys further to the reader Johnson’s incompleteness through the loss of his son and his loss of love for life through this. â€Å"What he loves may never like too much,† this is the final nail in the coffin for Ben Jonson’s remaining hope in the world as he vows to never love something as much as he id his son for fear of loosing it like he lost his son. Such intense love for his son can be seen when he states â€Å"Ben. Jonson his best piece of poetry,† in this fleeting moment he denounces all his work in honour and in love for his dead son. Such a sensitive tone cannot be seen in Shakespeare’s sonnet 130 until the end: â€Å"And yet by heaven I think as rare,† here we can see that William is declaring that despite his mistresses â€Å"reek† and her â€Å"wires† for hair he still thinks she is â€Å"belied with false compare,† this proves to the reader that love does not always take the form of beauty and glamour or ever good smelling breath, but can also be achieved through an honest personality and good nature, This proves to the reader that love is not based upon looks, and perhaps a true love is that which sees your partners flaws, admits that maybe other people are more beautiful, more special, more wonderful, yet that he loves her flaws and imperfections, making his love the most true. A very different perception of love is described in Duffy’s Anne Hathaway; she talks in this poem about the sexual encounters Anne Hathaway has with her husband Shakespeare. The poem is written in sonnet for so as to mimic Shakespeare’s famous form of poetry. It also ends with a rhyming couplet which was also a technique commonly used by Shakespeare. â€Å"Romance.† This single word is highlighted by a caesura; this tells the audience that love in this case is romance and story endings. Duffy uses fairytale iconography to emphasise this point â€Å"torchlight, cliff tops†¦Ã¢â‚¬  this fairytale imagery shows us that Anne Hathaway desired a fairytale happy ending, and it tells us that on that second bed Shakespeare took her there. In Armitage’s Home Coming he addresses a love based on trust â€Å"arms spread wide and free fall† this shows us that he believes that for his â€Å"two things on their own and both at once† there has to be trust involved, this description of â€Å"two things on their own and both at once,† is clearly describing the love he feels for his wife who he is writing about. â€Å"Im waiting by the phone† this shows the audience that he wants to call his wife because he understands the situation she is in however he cannot be a shoulder to lean on in such a situation as this because he is not with her in the phone box. The image of the phone box shows the desperation she feels and how she needs contact, not necessarily with someone she loves, but just a shoulder to lean on. In all four poems I have looked at very different views and perspectives of love. Each of the poets produces a slightly varied definition of love; for Jonson it is cause for lament, for Shakespeare it is cause to learn, for Armitage it is about trust and guidance, and for Duffy it is about romance. This proves that love has a different meaning for each and every person it touches.

Mercury Athletic Footwear Essay

1. Active Gear is a relatively small athletic and casual footwear company $470.3 million of revenue and $60.4 million of EBIT compared to typical competitors that sold well over a $1.0 billion annually Company executives felt its small size was becoming more of a disadvantage due to consolidation among Chinese contract manufacturers. Specialty athletic footwear that evolved from high performance to athletic fashion wear with a â€Å"classic† appeal. Casual/recreational footwear for walking, hiking, boating, etc.. Affluent urban & suburbanites in the 25-45 age range (i.e. â€Å"Yuppies†). Brands are associated with upwardly mobile lifestyle. Department & specialty stores – no big box retailers. 2. Company strengths: By focusing on a portfolio of classic brands, Active Gear has been able to lengthen its product lifecycle. In turn, this has led to less operating volatility and better supply chain management as well as lower DSI 3. Company weaknesses: By avoiding the chase for the latest fashion trend and avoiding big box retailers, the company has had very low growth 4. Mercury was a subsidiary of a large apparel company As a result of a strategic realignment, the division was considered to be non-core. 2006 revenue and EBITDA were $431.1 million and $51.8 million respectively Under the egis of WCF, Mercury’s performance was mixed. WCF was able to expand sales of footwear, but was never able to establish the hoped for apparel line 5. Products, Customers and Distribution: Men’s and women’s athletic and casual footwear. Most products were priced in the mid-range. More contemporary fashion orientation Typical customers were in the 15-25 age range. Primarily associated with X-games enthusiasts and youth culture Products were sold primarily through a wide range of retail, department, and specialty stores – including discount retailers 6. Company strengths: Established brand and identity within a well-defined niche market that seems to be growing. Strong top-line growth resulting from inroads with major  retailers. Products were less complex; and therefore, cheaper to produce 7. Company weaknesses: Increased sales came as a result of pricing concessions to large retailers. Proliferation of brands led to decreased operating efficiency and a longer DSI. Women’s casual footwear was a disaster Central Question: What Are the Likely Rationales for a Combination of Active Gear and Mercury? How do the acquirer and target fit together? What are the potential sources of value? How would any potential sources of value be realized? Potential sources of value creation: Operating synergies coming from economies of scale with respect to contract manufacturers Perhaps some economies of scope with respect to distribution – extending the distribution network Possible combination of the women’s casual lines Counter arguments to value creation: Poor strategic fit – Mercury’s focus is on a totally different market demographic Likewise, Mercury’s niche maybe significantly more prone to fashion fads Continued growth of extreme sports category may make Mercury’s business vulnerable to the large athletic shoe companies Firm Value & Cash Flows: 1. As a starting point, let’s start with a basic valuation paradigm Note that the sole determinant of value is the generation of cash flow Further the only relevant factors are the amounts, timing and risks of the cash flows FCF is assumed to be the mean of an a random distribution Determination of FCF To begin, the preceding equation led to a value of the entire enterprise, meaning V = D + E Thus, we are interested in what the total business is worth irrespective of who gets the cash or how it’s financed In turn, this means we are interested in the un-levered FCF Un-Levered FCF = EBIT(1-t) + Depr’ – ∆WC – Cap-x Determination of FCF In case Exhibit 6, Liedtke provides a set of projections for each of the operating segments – Thus, Multiplying EBIT by (1-t) yields the first term in the FCF equation Question: Are taxes being overstated? It is true that interest expense creates a tax shield However, the value of the tax shield is acknowledged in the WACC or in a separate calculation when using APV

Friday, September 13, 2019

A Comparative Analysis of Natural Inclinations Essay

A Comparative Analysis of Natural Inclinations - Essay Example A philosopher like Hobbes would disagree. He would argue that our natural inclinations are competitive, and that we are naturally destined for destruction. In between these two extremes is the notion of rationality. Kant, for instance, argues that we can overcome our natural inclinations, whatever they may be, by using reason.This question is significant because the answer has important implications. How we choose to govern ourselves depends, in large part, on how we answer the question of natural inclinations. How constitutions and legislation treat notions of liberty and freedom of expression, for example, depend on the extant to which the drafters perceive human beings to be capable of moderating their behavior. In short, how we choose to form laws to govern ourselves is dependent on our assumptions regarding our natural inclinations.These are a few of the questions posed and addressed in the works of John Stuart Mill, Thomas Hobbes, and Immanuel Kant. This essay will identify eac h thinker's analysis of the human being's natural inclinations, the implications of each thinker's analysis, and then offer a brief comparative analysis.As an initial matter, John Stuart Mill, in Utilitarianism, argues that natural inclinations are not innate. Human beings are not born with a natural predisposition to compete (Mill, 1863). Satisfaction of our basest needs, such as food, shelter, or a mate, does not compel us to satisfy our needs at all costs. We do not begin hunting for food until we are taught how to hunt. We do not steal the food of others until we are aware of the possibility of stealing. Nor do we believe in monogamy or polygamy at birth. These are not natural drives. They are not genetic predispositions. Who we are is the product of our environment. Our inclinations, as they develop throughout our lives, are taught and learned. In Mill's view, therefore, an innate compulsion or natural inclination is absent in the very beginning. On this basis, he reasons that the formation of laws should be used to condition people. More specifically, he believes that the creation of a fair and just society will create fair and just citizens. We should discourage authoritarian forms of government, for instance, because they are unnecessary and because they will teach us destructive habits. To this end, he advocates personal liberties and freedom of expression. The government does not need to dominate its people because its people are conditioned by these broader concepts of justice, moderation, and restraint. They will follow the examples set forth in just and reasonable laws. More specifically, he advocates the formation of laws which emphasize the satisfaction of the people rather than the domination of the people. Mill states that, "Actions are right in proportion as they tend to promote happiness; wrong as they tend to produce the reverse of happiness" (Mill, 1863). His notion of happiness is twofold. First, happiness is physical pleasure. Laws should encourage and allow people to pursue interests of importance to the individual. Second, happiness is mental pleasure. Freedom of expression and diversity of opinion are to be valued rather than prohibited. Proper laws can, in the final analysis, teach us how to be happy and thereafter operate to sustain our happiness. The significant point is that human beings are not naturally inclined to commit bad or destructive acts; on the contrary, we are capable of forming laws and principles which can result in moderate political and social structures. Mill employs a balancing test. The goal is to promote maximum happiness while minimizing unhappiness. This tends toward

Thursday, September 12, 2019

Accounting methods Research Paper Example | Topics and Well Written Essays - 750 words

Accounting methods - Research Paper Example â€Å"Implications of IFRS Conversion on US Tax Accounting Methods† is an article written by Christine Turgeon.This paper discusses the impacts of conversion of Generally Accepted Accounting Principles to International Financial Reporting Standards In the view of Turgeon, Rabinowitz, and Wong (2008), IFRS conversion causes a change in book and tax accounting methods which will have a direct effect on the company’s income tax reporting, cash taxes payable, and tax compliance. Many scholars are of the opinion that IFRS conversion would lead to hundreds of book accounting method changes. In contrast, some experts argue that most of these book changes would not result changes in tax accounting methods. However, it has been observed that IFRS conversion mandatorily requires certain changes with tax accounting methods. For instance, IFRS does not allow the use of GAAP and hence it necessitates the mandatory replacement of some old practices such as LIFO method. The tax accoun ting method issues associated with IFRS conversion may cause difficulties to companies’ cash taxes. The IFRS system does not permit the application of LIFO inventory method and this situation may cause the recapture of the tax LIFO reserve over four taxable years even though longer spread periods have been suggested. The structural difference between GAAP and IFRS also creates problems in the leasing process. Accounting practitioners opine that IFRS conversion would hasten the recognition of advance payments.... The IFRS has designed more liberal terms for private companies regarding income tax reporting. On the other hand, it is mandatory for the publicly held companies to adopt IFRS as they issues publicly traded debt securities. Hence, the difficulties related to income tax reporting hurt the public companies more. As discussed earlier, IFRS conversion and thereby the tax accounting method troubles raise a series of complications to companies’ cash taxes. Sometimes, it adversely affects the computation of book tax differences; and such conditions will impede income tax reporting process also. Precisely, public companies are more affected by income tax issues than private firms. 3. Impact of IFRS on college students/professors The IFRS conversion will largely affect professors as well as student groups. To illustrate, as this system’s complete structure has not been framed yet, the IFRS and its features are not included in the academic curriculum. Educational institutions wou ld not include IFRS topic in their academic syllabus until there is a precise assistance from the SEC for large companies and some evidences on what may happen with private companies. Even the accounting professors have no precise idea regarding this concept. Therefore, students do not get an opportunity to assess different strengths and weaknesses of this new idea to distinguish between GAAP and IFRS. It is noticed that even experienced accounting professionals possess little knowledge about the complex features of the IFRS. Since students do not get the basic ideas of IFRS from their primary classes, they will face further difficulties in understanding this method in