Wednesday, October 30, 2019

John Holland's Theory Essay Example | Topics and Well Written Essays - 1500 words

John Holland's Theory - Essay Example It also explains concepts such as congruence, differentiation, consistency and identity in accordance with Holland’s theory. John Holland believes that humans are attracted to particular work environments in accordance with their personalities and backgrounds and they create specific work stereotypes to choose occupations that satisfy their preferred interests and capabilities (WCU, 2006). A premise of the theory is that people are profoundly influenced by their personality in their ultimate selection of a career and there are six types of personality types which every person falls under one of them. Another premise of Holland’s theory is that there are six analogous model environments that reflect the prevailing physical and social settings of a society (Smart & Feldman, 1998). The six personality types are interrelated and can be cross referenced with the six work environments and the a person that finds his calling in life will benefit from these environments because the characteristics and abilities of his personality reinforced in this setting. A realistic personality type are people who enjoy an active and stable lifestyle that gears them towards choosing jobs that are hands on and required manual abilities such as building, mechanics, machinery operation and athletics (John Hopkins University, 2007). These persons like to be outdoor and can not be confined to the strict environment of an office setting. They visualize work as something you can create in which a tangible result in noticeable and the skill level of a person improves with repetition and experience. They are not the best at dealing with other humans in a work setting. A person with an investigative personality type is a problem solver that is very adept at mathematics and scientific activities. He has the ability to solve complex and abstract problems by

Monday, October 28, 2019

Perceptions of Parents With Down Syndrome

Perceptions of Parents With Down Syndrome A COMPARATIVE STUDY ON THE PERCEPTION OF PARENTS OF CHILDREN WITH DOWN SYNDROME: THE CASE OF A FAMILY IN BAMENDA, CAMEROON AND A FAMILY IN LEUVEN, BELGIUM ABSTRACT Down syndrome is a form of disability which retards the growth of children. This form of disability is perceived differently in different cultures and these different perceptions affect the relationship between the rest of the family and the Down syndrome child. While some cultures see Down syndrome children as abnormal beings that have come back in human form to torment families, others see them as just children who have retarded growth and needs an extra help to grow in their own world. These different perceptions therefore enhance the type of treatment granted to these children by their parents. This article is based on evaluating the perception of parents with Down syndrome children within an African context and a Western context. Case study for the case of African will be based on my experience with Down syndrome children in Bamenda and other available literatures while that of the West will be based on ethnographic study with a family in Leuven. This research will examine the different views on the causes of Down syndrome and how this influences the relationship between the Down syndrome child and the family. Also, this article will analyze the type of treatment provided in these different cultural setting. INTRODUCTION Down syndrome most often is caused by trisomy due to no segregation of chromosome 21 in the formation of the oocyte or spermatocyte and it can also be caused by translocation of trisomy 21. This translocation takes place in instances where a piece of chromosome 21 becomes attached to another chromosome often number 14 during cell division. This disability occurs very often in 1 of every 1000 live birth children. This always leads to impairment in cognitive ability and physical growth which could be very mild of severed with some affected children. The recognition of this is very limited. A great number children suffer from Down syndrome disorder in the world today. Not all these children have the means of being diagnosed to know what they are suffering from due to socio economic reasons. Not being diagnosed is a major problem because it affects their development. The number of children who actually are diagnosed and given adequate treatment is greater in developed countries more than developing countries. The perception parents have about the cause, diagnosis and treatment of children with Down syndrome is an interesting aspect that has a great impact on the development of these children. In the light of different cultural point of view, biomedical and socio-cultural factors play a very important role. Betancourt Lopez, 1993 explains that cultural and familial factors are dynamic, non-static entities rather than objective social address variables impacting on child development. The immediate family is the first teacher of a child and their relationship influences the childs development. White and Hastings (2004), also adds that among other factors, the maintaining of positive perceptions of the child, along with optimistic attitudes, gaining information in order further to understand the nature of the condition, fostering family cohesion, and identifying, and gaining access to, support services are all important in the childs development. This is why parents perception about the childs disability whether being biomedical or socio-cultural has a tremendous impact on the childs development. While the modern context perceives biomedicine and other social problems as the cause of this disability, a purely traditional context perceives supernatural, magical, religious and metaphysical factors as the cause of this disability. This different perception affects the relationship between the child and the family and also influences the kind of treatment provided for the children. This article therefore is based on a comparative study on the perception of parents of children with Down syndrome using the case of a modern context and traditional context. Also, evaluating issue of social stigma which puts the disabled child in an inbetween space. OBJECTIVES Main objective To evaluate a comparative study on how different perceptions due to different cultural believes affect the development of Down syndrome children. Specific objectives To assess what the parents believe to be the cause of this disability. Investigate the type of treatment they give as a result of their different perceptions. Compare the social stigma faced DS children in the different cultural backgrounds. Finally to analyze the impacts of these diverse perception on the child development. RESEARCH QUESTION How do the perceptions of parents of children with Down syndrome affect the childs development? METHODOLOGY The perception of parent of children with Down syndrome is an interesting issue with diverse perceptions. These diverse views are influenced by different socio-cultural environment. All of these views have necessitated a multi- approach in collecting data for this article. The methodology therefore was divided into two parts considering the different cultural settings; Data Collection These included the ways in which data was collected from the field. Questionnaires (individual depth interviews), unstructured interview, key informant interview, lectures from class, group discussion, and participant observation were used to collect data from the family with the Down syndrome child in Leuven. I visited this very welcoming and hospitable family seven times and I was allowed to be an active participant observer. While the source of data for the traditional setting in Cameroon came mostly from past experience with the families of children with Down syndrome in a typical African traditional setting and also secondary data were used to collect data. The particular case I used was a child in my neighbourhood. The Perception of Parents of Children with Down Syndrome in a Tradition African Society In a typical traditional society, disability in general is not seen as normal thing. In most of these societies, disable people are not recognised as human beings but are attributed to different things. Not only do these societies have insufficient means of rehabilitating disabled people but they do not treat them as normal people and they suffer from chronic social stigma. This is also the case of children with Down syndrome. This chapter will present the case of Down syndrome children in a typical African traditional society where the people have a strong attachment to their cultural believes. Also examining how the peoples perception of the cause of Down syndrome affects their relationship with the child. Down syndrome is a disability that has been realised only of recent in most developing countries including Cameroon. Though this disability has been diagnosed in this part of the world, Down syndrome children are still widely seen as abnormal children. In my own town, they are considered as witches. They are believed to have come back to torment parents for one reason or the other. I will like to give a brief story of a Down syndrome child who was my neighbour in my home town. This young girl got married and became pregnant and had a normal pregnancy. She was a hairdresser and her husband a bus driver. During her pregnancy she was always advised not to walk at night because it is a common believe that pregnant women should not walk at night or else they will be possess by evil spirits. This womans job made her work late into the night and she had to trek back home every night from work. When she finally gave birth to a girl called Blandine after her due period, the first thing she noticed about Blandine is that she did not cry immediately she was born. This was abnormal but the doctors said she was ok. The child stayed in the incubator for about two weeks because she was not very active. As Blandine grew we discovered that she was not very active like other children. It became clear when she was about 5months because by then she could not seat not to talk of creeping. She started creeping when she was around 9months which was a very slow rate of growth sin ce she was actually suppose to be standing and trying to walk. Her growth rate was relatively low. Being in a traditional society with strong cultural believes different reasons where attributed for the cause of her retarded growth. When the child was 4months due to this slow development the mother consulted a woman who had being a traditional midwife and she was advised to use the bone of an elephant to strengthen the legs of the child and also to apply mbuma oil which is oil from a particular type of snake. She used all these but there was no improvement. The childs parent visited several other traditional herbalists who said different stories. Most of which said she had being possessed by an evil spirit since she walked late in the night during her pregnancy. For them the only thing she could do was to keep the child near a river so that she can return to where she came from. It is a common believe that when you place such children near a big river, after some rituals they turn into snake and return to the water where they came from. For Blandines parents it was very difficult to do such a thing to her, though this perception greatly affected their relationship with their daughter. At the age of 2year, the child had really grown very big and could not be carried around since she could not walk and there were no baby carriers to carry her. She was always abandoned at home alone for hours. We always heard that when she is alone she will play with other invisible witches or evil spirits. There were perceptions that some of these children turn into old people and eat all the food in the house when they are left alone. We always heard very strange stories about these children which frightened us and people around could hardly accept to carry the little girl. Other pregnant women never went near her because they feared she could possess them too. Other parents also restricted their children from going close to the girl. She was not treated like other children and was always neglected. What worsened the situation is the fact that she was always sick too. The general perception was that she became sick only when her father had money in other that the money will be spen t on her. The parents hardly took her to the hospital but often to a traditional herbalist who will demand several things in cash and kind. Other family problems between the couples were attributed to the child. After she had reached certain age, the coupled tried to have another child to no avail. It was therefore believed that this evil child had blocked the woman of the mother. She was always insulted and asked to go back to where she came from. They coupled had serious marital problems since they couldnt get another child knowing the importance of children in an African context. This little girl was never considered as a child but a burden and disgrace to the family. They family members and neighbours hated the child with much passion. Moreso, the child was maltreated because it was a common believe that if you treat such children well they will still come back if they happen to die and when you give birth to another child. So she was badly treated. The worst came when the father became seriously ill and finally died. All these considered as ill lock was attributed to the child and the hatred increased. At the age of 4 this little girl will be abandoned alone, she played alone and you co uld find her smiling to herself. All we knew was that she was smiling with her people of the spirit world. This little girl became very sick finally died at the age of 4years 3months merely due to ignorance and negligence. Before she died on the several visits to traditional doctors, she had being given a mark on her face. This mark will identify her if she should come back again. The mother was cleansed and purified by a diviner to prevent the child from returning. About a year later the mother became pregnant with her new boyfriend and according to them it was really the disabled child that blocked her womb. The little girl might have died of any of the diseases faced by children suffering from Down syndrome. She might have had one of the following; congenital heart defects, gastroesophageal reflux disease, recurrent ear infections, obstructive sleep apnea, and thyroid dysfunctions which are health problems associated with the disability. With such less medical care this health problem might have generated into a chronic disease which is what killed her. But due to the socio-cultural pe rception of the community in which this child found herself it was not discovered. The above therefore shows how the perception of these parents and the social stigma attached by community in general led to the untimely death of this little girl. This story is common in many parts of Africa especially in some rural areas where some of these children are even killed. Cultural influence has therefore a great impact on every disabled childs development. The Cameroon government and Non Governmental Organisations are trying to educate families and communities of children with this disability. Much still has to be done because sensitisation is mostly done in the urban areas, the people in most rural areas are still left with their traditional perception of this disability and many other disabilities. They still consider disability to be some sort of curse caused by supernatural and other mystical factors. An Ethnographic Study on the Perception of Parents of Children with Down Syndrome in a Contemporary Society In the contemporary world of today, many people try to work very hard so as to meet the high expectations and competition. Disability is seen as an impediment notwithstanding the fact that many disabled people are crossing the disable line, though many still remain in luminal stage. Robert Murphy (1987) confirms this by pointing out that people with disability in general exist in partial isolation from society as undefined, ambiguous people. They are neither here nor there, this is the case with the boy with down syndrome as he still suffers from stigmatisation. Down syndrome is a form of disability that has being diagnosed in many countries all over the world. Measures are there for put in place to help these disable children develop. This part of this article is based on an ethnographic study on a family in Leuven with a child disabled by Down syndrome. The main issue here is finding out the perception of the parents towards toward their disabled child and how it affects their family. When a child is diagnosed of Down syndrome or any other disability the family goes through different stages; there is serious morning and regrets at the beginning, then refusal and guilt follows and finally the if the parents still want the child they then accept the child but some parents do abandoned their disabled children and they are sent to the orphanage. This procedure is also experienced in my case study. This is a family made up of two children, a girl who is the first and a disabled boy called Ben. The mother is a teacher and the father a banker. Ben was born in June 2004 with 2.9kg through normal delivery. At birth the obstertrian had suspected he had this disability because of his facial looks and other associate symptoms and a week later he was diagnosed of Down syndrome. The mother too explained that before then she too had noticed that her son had a facial look which was not very straight like her first daughter had. The doctor explained to them the cause of the disability. And after carrying out a genetic counselling to find out the origin of the translocation, it was discovered that the extra copy of the chromosome 21 was from the mother. The doctor explained to them that this was possible because of the maternal age of child birth. The mother had the second child when she was 42years. At the age of 40 the woman has the chances of 1 in 100 and the chances by the age of 42 inc reases to 1 in 60 which was the case of this family. I asked the parents what their reactions were when Ben was diagnosed of this impediment. The mother responded: I was very shocked and deep within I felt really bad knowing that the fault was from me but what consulted me was that our son was just disabled and not sick. What made me mad with the doctor is that why was this disability not diagnosed during my prenatal checkups, that will have prepared me psychologically Most parents hope to have abled children who will meet their future dreams of becoming independent successful men and women. It is always very shocking when they are told these dreams cannot be met because their lovely kid is disabled. Most tend to blame the doctors at first for one reason or the other. In any case though also shocked, this womans response was a positive one because just knowing that the son was not sick was a good beginning coupled with the fact that she knows she is part of the cause of the sons condition. This goes in line with Danseco, Evangeline R. (1997) who explains in her article that mothers who blamed themselves of their childs disability had less caretaking difficulties and less mood disturbances; they also had more positive scores on scales of emotional and verbal responsiveness, organization of the physical and temporal environment, and maternal involvement with the child. This is the exact situation of this family because the mother looked at the situat ion as something she could handle especially when she later explained that she was obliged to attend the numerous counselling sessions which has greatly helped her relationship with her son. For the mother it was not a permanent situation but temporal though she knew that it was a gradual process which needed a lot of patience as the doctor explained to them. She believed that this is the period when Ben needed much love and concern. The mothers perception of Bens condition was however different from the fathers. It was more than a shock to me, I had wanted a son who will grow to be like me or even better than me. In my heart at that moment I knew that no matter what, the situation was irreversible, because growing up we had a boy in our neighbourhood about my age who had the same problem and never developed much The story about his neighbour could have been true because before the 1980s there were less parental support and the quality of education with Down syndrome children was not the best as it is today. Paul T Roger et al 199 acknowledges this by saying that there have been so many changes in the quality of parents support, the education offered and public acceptance and attitude. According to the father this diagnoses greatly affected his relationship with his son. He knows from his own past experience that not much could be done. He confessed that from that moment the love he had hoped for the son greatly reduced. He was very reluctant to take their son home when he was discharged from the hospital. The elder sister too had her own perception. For her she had wanted a kid brother or sister for a playmate and someone she could confined in. If her brother was diagnosed disable it means he will not be very active to play with her as she had hoped. She felt sad because she knew she will be lonely again with no kid brother to play or confine in. All these were the familys perception immediately the child was diagnosed. These different perceptions affected their relationship with Ben at home. The Relationship At Home As Ben grew old the family interaction also changed. Things were not the same as it used to be with their first daughter. Knowing that there is a person who cannot do anything for himself had to affect the lives of those who were close to him. The mother especially was affected. She said, My whole life changed, I had to do all my best to please my son. This also will make me happy and be appeased with myself. For the mother she continuously blamed herself for the childs condition. Therefore taking care of the child despite all odds was not a problem for her. As a teacher, she continued her teaching practise at home by teaching her son and being very patient with him knowing that he is a very slow learner. She is also involved in much reading on issues concerning Down syndrome. She has also made friends with another woman whose daughter also has the disability. These two women often discuss to find out how their children are improving. The learn development skills from each other which will help their children especially when it worked out for one. Bens mother confirmed that the other lady has given her much hope since her daughter is older and has greatly developed. She always advised her on what to do especially concerning the health and hot temper of the child. As a result of his disability his major health problems are dental problems and feeding difficulties. He has to be taken to the dentist at least once a month. The mother explained that it is her job to do that. The father stays most of the time away from their son unless on very rare occasions when the mother cannot make out time. But when it comes to something concerning their daughter he is very fast in reacting. When I tried to discuss with the woman that maybe is it just for the fact that fathers are attached to their daughters more than their sons, she explained to me that the situation worsen between the father/son relationship only after he was diagnosed. She also added that the husband was very excited when he knew he will have a son and was loving and caring before the diagnosed the child of DS. Though things have improved now considering the condition the wife explained to me she went through, you can still see the lukewarm attitude of the father when you come very close to the family especially when the daughter is around. The third time I visited the family, it was on a bright and warm day and they were having some outdoor activities. I noticed that the father played more with the daughter than the son, and the mother though playing with the two children paid more attention to the son since according to what she said he is a delicate person and I have got to be very careful with him so I always have to keep an eye on him. You see that the perception of Bens disability has divided the family somehow. While the mother considers herself to be the cause of the childs situation and wants to do all she can to please the child and herself, the father has less time for him knowing that his condition can hardly be improved and he is more attached to the daughter whom he believes has a brighter future. The mother of Ben explained to me that the situation between her the husband and the son is even much better now. She said that immediately after the diagnoses, the father could hardly even carry the baby boy. It was so serious that she complained to their doctor and they had to go for counselling on several occasions for the situation to improve upon. She explained that there were moments that Ben will even cry when the father came closer. Ben grew to know and love the mother more. The love the mother and the son shared helped the son to develop much. During his happy moments he quickly learns whatever he is bei ng taught and will hardly forget it especially if its from his mother. The sister also showed him some love though it was restricted because he became very violent at times especially when they are playing games and he wants things to be done his own way. This made her stay away from him. Ben loves watching cartoons, tries to read story books with pictures and most interestingly enjoys exploiting the internet. The Familys Daily Routine and Its Impact on the Disabled Child In the morning everybody tries to get up at 7am. Before the boy tends 3years he used to get up only after 9am. Because of that the mother had to shift most of her lessons to begin from 11am so that she will be sure to go to school early. She had to take him to the child day care every morning after a long fight with him in the morning. While the father takes their daughter to her school at 8pm she stayed behind to clean up the son and persuade him take breakfast. Eating was a problem for him because the mother had to force him to eat every morning. She explains that there were moments that he will cry and become so violent that she also got angry. The few times she had lift him with his father Ben had hardly ate anything because the father was not very patient with him. After work the father or the mother picks the children depending on who is early that day. There are days that they go for sport in the evenings especially in summer. They also go for counselling and special instructi on teaching. The mother always tries to be present during the sessions because they are taught how to improve on their childs language, how to make him independent, improve on his cognitive level and social skills at the level of the family. The father attends it just a few and only when the mother really insist he should come with her. After the age of 3 he was enrolled in a special school for children with such disability so the daily routine in the house had to change. They had to teach him how to get up earlier and he was forcefully pulled out from bed especially during the first few months. The name of his school is where there are other children with such disability. Ben is in a class of 15children and the teacher tries to make the lessons very interactive. In class he has a cordial relationship with his classmate since all of them have almost the same reasoning capacity. The teachers are very patient with them though some of these disabled children maybe very violent. A solid relationship at home and in school will help the child to develop more. Children with this disability who have a very supportive family develop faster than those who do not. Bens mother added that if the father had put in much effort as she has done their son would have been perfect. He needed their full support, patience and tolerance. The mother says that with time she will like her son to attend a general education school. Ben is very interested in computer issues and the mother believes that he can become a great computer scientist and she is doing all her best to encourage him. Bens mother also explained that when Ben goes to the general education school she will hire a teacher from the special education school who can give him three hours a week of extra support classes. He will also continue to attend the rehabilitation centre classes for two hours a week for his speech, physical and occupational therapies like computer, since he seems to be very interested in computer. Most parents with disabled children today prefer their children to attend general education schools. They believe that these children will develop more in such schools since they face challenges with normal children, they will also fight to be like them. Most governments are therefore trying to encourage inclusive education for these children. In Flanders (Belgium), inclusive education for children with significant cognitive disabilities has been emerging in a process of gradual change at the individual, systems, and policy levels for the last 15 years (Van Hove, Mortier et al. 2009). CONCLUSION In the two cases above these children though under different cultural setting do face social stigma because of their disability. In the first case there is total denial of the child by the entire community due to their cultural believes which eventually leads to the dead of the child. With the second case, the child is in a better situation though not completely accepted. The mother though under difficult emotional stress accepts the son and the father and the rest of the society around the child accepts the child from a distance. You see that the environment that a DS child finds himself do influence his development. Ben is in a society where there are basic necessities for children with such impediment though he is indirectly rejected while Blandine did not only lack the resources but was openly rejected. But Ben stands at a better position because he has a loving mother who is hoping to give him the best even when the society does not accept him. This shows that attitude the society has about child with Down syndrome has not changed much because people still see these children as a burden and a disgrace to their parents. Their facial look also makes people to look at them in a funny way. Bens mother also explained that she felt really bad when people openly reject her son. For example, when they go to the park some parents will call back their children if they want to play with her son. She explains that it made her feel rejected herself. This is a stigma that she cannot run from she cannot abandon her no matter what the society says. Though in general people are being sentitised world wide about this disability, considering the child as a normal person is still very difficult. Most people still believe that these children with DS and other associate disabilities cannot grow to become independent and contribute to the economic growth of the society. They fail to understand that with the available resources these children can grow to meet their dreams. What they need is acceptance by all and a bit of patience due to their retarded nature to become full members of the society. These children therefore find themselves in a luminal situation. They are in an inbetween situation in which though the society is making efforts to integrate them, they are still suffering from stigmatisation. They are therefore in an ambiguous stage which most of them including their families dream to come out one day. REFERENCES Betancourt, H. Lopez, S.R. (1993). The study of culture, ethnicity, and race in American psychology. American Psychologist, 48, 629-637. Leonard, C.J. (1985). Brief outlines of the parent/family reaction to childhood disability in families from 3 ethnic minority groups. International Journal for the Advancement of Counseling, 8, 197-205. Danseco, Evangeline R. (1997) Parental Beliefs on Childhood Disability: insights on culture, child development and intervention, International Journal of Disability, Development and Education, 44: 1, 41 52 Paul T. Rogers, Mary Coleman, Sue Buckley (1992): Medical care in Down syndrome: a preventive medicine approach. 327 Renu Jain, David C. Thomasma, and Rasa Ragas (2002): Down syndrome: Still a Social Stigma. American Journal of Perinatology/Volume 19, Number 2 White N. and Hastings P. 2004 Social and professional support for parents of adolescents with severe intellectual disabilities. Journal of Applied Research in Intellectual Disability 17 181-190 Mortier, Kathleen , Hunt, Pam , Desimpel, Lore andVan Hove, Geert(2009) With parents at the table: creating supports for children with disabilities in general education classrooms, European Journal of Special Needs Education, 24: 4, 337 354 Robert Murphy (1987): The Body Silent in America. New York

Friday, October 25, 2019

Role of the College Dining Commons in Gaining the Freshman Fifteen Essa

Role of the College Dining Commons in Gaining the Freshman Fifteen Introduction: When beginning college, many freshmen, or first years, have to adjust to the different aspects of college life: the environment, the rigorous academics, the various clubs and activities to be involved in and the new friendships to be made. If one is living in the dorms, another area of adjustment to be made is the food. At UC Davis, the dining commons, more commonly known as the â€Å"DC,† are the main sources of food for freshmen (and a few transfer students) living on campus. While Sodhexo, the company that runs the dining commons, claims to promote a healthy variety of food to choose from, quite a few students disagree with Sodhexo’s claim, insisting that there are not enough adequate healthy foods to eat. This paper will explore and evaluate the food at the dining commons, from both a personal and nutritional standpoint, as well as determine if the food served can be linked to the â€Å"freshman fifteen.† The Dining Commons Diet: The following is a typical menu at the DC: At lunch, chicken nuggets, vegetarian cheese lasagna, sandwiches, Vegetarian Parmesan Panini, Vegan 5 Bean Salad with pita chips and Vegan cheesecake are offered. Dinner choices include: Salisbury steak and steamed potatoes, lemon ginger stir fry in a noodle bowl, vegetarian linguine parmesan, an array of pizzas at the pizza bar, Mongolian-style wok and Vegan Santa Fe chili and Jasmine rice. Of course, the dining commons also offers soups – such as vegetarian garden vegetable or turkey noodle, along with the Aggie grill, which includes hamburgers, veggie burgers, hot dogs, grilled-cheese sandwiches, both grilled and breaded chicken breast patties and French fries... ...rect.com. Jones, Amy L. and Melody A. Graham â€Å"Freshman 15: valid theory or harmful myth?† Journal of American College Health. (January 2002). V50: 171. Online. PubMed. 6 March 2004. http://infotrac.galegroup.com. Keeling, Richard P. â€Å"Fear, shame, and health promotion.† Journal of American College Health. (January 2002) V50: 149-152. Online. PubMed. 6 March 2004. http://infortrac.galegroup.com. Kelly, Katy. â€Å"The ‘Freshman 15’. (weight gain by college freshmen).† U.S. News and World Report, Inc. 11 August 2003. V135: 54. Online. PubMed. 6 March 2004. http://infotrac.galegroup.com. Willett, M.D., Walter C. Eat, Drink, and Be Healthy. New York: Free Press, 2001. Worthington, Janet. â€Å"Surviving The Everyday Stuff.† Careers and Colleges. (March 2000) V20: p30. Online. PubMed. 6 March 2004. http://infotrac.galegroup.com.

Thursday, October 24, 2019

ACC 290 Financial Statements Essay

Financial statements are a means of communicating numbers within a business. Without proper numbers your business could be a success or a big failure. â€Å"You will rely on them to make decisions, and managers will use them to evaluate your performance. That is true whether your job involves marketing, production, management, or information systems† (Kimmel, 2009). The financial statements shows the business financial standpoint at a given time period, and it also helps the business to understand what they need to do to improve. A company’s livelihood depends greatly on their financial statement because it determines if the business is successful, can it hire new employees, or can it receive any more additional loans. A financial standpoint of the company is monitored by its financial statements. The four basic financial statements are retained earnings statement, balance sheet, income statement, and statement of cash flow. During a certain time period presenting a snapshot of what your business owns (its assets) and what it owes (its liabilities), you prepare a balance sheet. â€Å"To show how successfully your business performed during a period of time, you report its revenues and expenses in an income statement† (Kimmel, 2009). Specifying how much of prior income was dispersed to you and the other owners of your business in the form of dividends and how much was reserved in the business to allow for future growth a retained earnings statement is presented. Showing where your business obtained cash during period of time you would prompt a statement of cash flow. The purpose of balance sheet it to show the amount of assets a company has obtained by evaluating the claims of creditors and the claims of owners. This type of relationship can be shown in an equation assets equal liabilities plus stockholders equity. A company success or failure is monitored by its income statement because it shows a company’s revenue monitored by its expenses. The net income is obtained through the income statement by deducting its expenses from its revenues. The retained earnings statements are different because retained earnings are the net income retained in the corporation. Dividend payment practices are assessed because the amount of the retained earnings statements is deducted or added by the company’s dividends. The statement of cash flow shows the company operating, investing, and financing doings. It shows the company cash position and what is happening to its most important source. Managers use financial statements for several purposes. If a company needs to meet labor demands and need to hire new employees the financial statements helps in knowing how many employees they can afford to hire. On the income statement, management compares sales and expenses of a period of time with recent events to notice if there is a big change. They can identify likely problems and investigate the cause; however, they can regulate if they can afford new equipment, merchandise, and other operating expenses. Using the balance sheet managers can determine if a change applied helped the company or delayed it. Employees look at financial statements to know if the company is managing their money well and can meet payroll obligations. Employees also can gain knowledge of potential bonuses or layoffs based of the net income that is reported on the income statement. Financial statements are useful to investors and creditors because it shows the company’s financial position and allows them to make better decisions concerning the company. For the investors and creditors financial statements helps to evaluate the risks related to the possible investment or loans issued as well as estimate returns from the money invested. Investors and creditors analyzes company’s financial position, operational results, cash generated by different activities before making investment decisions. If the company owes more than it owns than creditors may not allow that company to receive additional loans. To investors it shows if the company is operating profitably. Financial statements are vital to the success of a business. They can be used as a roadmap to direct you in the correct direction and help you avoid costly failures. Maintaining financial statements for a company can only help a company. Improper financial statements put a company in jeopardy. The different statements show if a company can afford to hire new employees or if they need to do some lay-offs. To determine if a company can be approved for additional loans or if it is expected to fail you must rely on the financial statements. In general financial shows the financial standpoint of a company and decisions a company has to make cannot be made if there are no financial statements.

Wednesday, October 23, 2019

The Silver Linings Playbook Chapter 34

Letter #5-December 3, 2006 Dear Nikki, The night after the Tennessee Titans destroyed the Eagles on their home turf – a game in which Donovan McNabb tore his ACL, ending his season and maybe even his career – Andre Waters shot himself to death. I realize you don't care about any of this, but Waters was one of my favorite players back when I was a teenager. He was a big part of the Gang Green Defense. People called him Dirty Waters because he was fined so much for hitting too hard. And when I was a kid, Waters was a god to me. Jake says Waters probably killed himself after watching the Eagles play so poorly against the Titans, which was not a funny thing to say at all. My father is not talking to anyone, because he is upset about McNabb's injury, which will most likely ruin the Eagles' chances of making the play-offs. My new favorite player, Hank Baskett, is not getting many balls thrown to him anymore, but he actually threw an interception during a stupid trick play during the Indy Colts' win over the Birds just this past weekend. And of course, there was also your last letter. So I'm thinking this is the part of my movie where things appear as if nothing is going to work out. I have to remind myself that all movie characters go through this sort of dark period before they find their happy ending. It was hard to wait two weeks for your reply. Your letter made me very sad, and in the past twenty-four hours I have written my reply at least a hundred times. I don't know if Tiffany read you the part of my memoir where I described my therapist's office, but he has two leather recliners – one black, one brown. My therapist lets his patients choose which seat they want to sit in just so he can see what type of mood we are in. I've been picking the black one lately. I've read certain parts of your letters to Cliff – that's my therapist's name. He doesn't know about Tiffany's involvement, because I promised her that I would not tell anyone that she has agreed to act as our liaison. When Cliff asked how I was able to make contact with you, I refused to answer. I hope that you don't mind my reading some of your words to my therapist. It's funny. Cliff keeps hinting that I should pursue a relationship with Tiffany. And I know Tiffany is reading this letter to you, so this part will be awkward for everyone involved, but Tiffany will just have to deal with it because this is what being a liaison requires, and I already danced so well, fulfilling my end of the bargain. Cliff says that Tiffany and I have a lot in common at this point and that you and I have very little in common, because we are in very different places. I thought he meant that you were in Maryland and I was in New Jersey, but it turns out he means that I am still fighting to regain my mental health, and you are mentally stable. I asked Cliff why he would want me to pursue a relationship with someone who is as mentally unstable as me, and he said that you were not able to support me in the way I needed to be supported, which is why our marriage failed. I got very mad at Cliff when he said that, especially since I am the one to blame, but he insisted that you allowed me to become the person I was by enabling me – never putting me in my place and allowing me to emotionally abuse you for so long. He says that Tiffany will not allow me to do this and that our friendship is based on a mutual need and a commitment to bettering ourselves through physical fitness and dance. Tiffany and I are great friends, and I appreciate all that she is doing for me now. But she is not you. I still love you, Nikki. And you can't control or alter true love. Mom checked out The Catcher in the Rye from the Collingswood Public Library. I liked Holden Caulfield very much and felt a lot of sympathy for him because he really was a nice guy, always trying to do right by his sister Phoebe, yet always failing, like when he bought that record for Phoebe and broke it before he could give it to her. I also liked how he was always so worried about what the NYC ducks do in winter. Where do they go? But my favorite part was the ending, when Holden takes his sister to the carousel and she rides on the horse and tries to reach for the gold ring. Holden says, â€Å"I was sort of afraid she'd fall off the goddamn horse, but I didn't say anything or do anything. The thing with kids is, if they want to grab for the gold ring, you have to let them do it, and not say anything. If they fall off, they fall off, but it's bad if you say anything to them.† When I read this, I thought about your writing that I was in my second childhood and that I would have to â€Å"leave the basement† someday. But then I thought about how my improving myself and learning how to dance with Tiffany was like reaching for the gold ring, which is you. Nikki, you are my gold ring. So maybe I will fall off the goddamn carousel, but I have to reach for you, right? I want to see you. I want to talk to you face-to-face. Just once. Afterward, if you never want to see me again, I can live with that. Just give me one chance to show you how much I have changed. Just one chance. One face-to-face meeting. Please. Love, Pat

Tuesday, October 22, 2019

Top 10 Writing Apps for Android Smartphones

Top 10 Writing Apps for Android Smartphones Top 10 Writing Apps for Android Smartphones Top 10 Writing Apps for Android Smartphones By Daniel Scocco Today’s modern writer doesn’t always have time to sit down at his desktop and write. With more and more writers living the digital nomad style, there is a major demand for technology that can help. If you are an Android user, here are 13 writing apps that you should know about. 1. Dictionary.com App This one is pretty self-explanatory. Even the best writers make spelling mistakes from time to time. Whether you are writing professionally or casually, clarifying the spelling or meaning of a word is important and nothing to be ashamed of. The Dictionary.com app boasts 2 million definitions and synonyms and it is guaranteed to help you stay up to date on the words you use. 2. DropBox Before you question the addition of DropBox, you need to understand why it is an important app for writers. Writers often work on multiple devices and being able to access your files across all of them is essential. DropBox offers you a seamless cloud experience, the ability to edit your word files, and so much more. As a writer myself, I’ve been a paying customer for nearly 3 years now and will continue to use it. 3. Monospace Monospace might not look like much, but it offers one of the best barebones experiences you will find. If you value a minimalist writing style that allows you to do the basics, like bold, italics, strikethrough, bullets, quotes, and sizing, then this is the perfect writing app for you. What makes Monospace so good at what it does is that it trims away all of the unnecessary fat that other writing apps are bloated with. 4. JotterPad JotterPad, like Monospace, is a plain text editor that is capable of helping you write on the go. This writing app is a favorite amongst creative writers because of its simple style. It also features a dictionary, which will help you stay on top of those nasty typos. 5. Writer Plus Writer Plus doesn’t shy away from what it really is, a simplified word processor. This no-frills word processor will allow you to write down your ideas, but not much else. One of the best features Writer Plus has is the support of keyboard shortcuts like undo, redo, and more. You can also save and share files with your friends, which makes it the ideal program to use if you are collaborating with others. 6. Microsoft Word What kind of Android writing app list would this be if we didn’t include Microsoft Word? Microsoft Word is arguably the most robust writing program on the market. It boasts a slew of features, some of which you may never use, but just having them is nice. Because this app is designed by Microsoft, it comes with a lot of extra functionality. For example, you can edit all Office docs, old and new, and it can even edit docs that are attached to emails. This is the perfect app to use if you need something a little more professional than Monospace or JotterPad. 7. ColorNote If you need something a little simpler than a traditional word processor, ColorNote is what you are looking for. What makes ColorNote ideal is the way that it lets you take quick notes and color code them. This will allow you to organize your projects. Another underrated feature of ColorNote is the password system it provides you with. If you are taking notes that contain sensitive information, simply put a password on the note to protect it. 8. Simple Note Maybe you want something less colorful than ColorNote? Try Simple Note. Simple Note is lightweight, fast, and you can pin your notes to specific pages on your phone. This is my personal go-to note-taking app and has been for the last 2 years. 9. Evernote Evernote takes note-taking to the next level. This feature-rich app allows you to take notes, organize them, format them, and so much more. One of the best Evernote features is its ability to clip web pages, images, and PDF files. The program also syncs with your computer, allowing you to create notes that you can share across all platforms. If you are working in groups, you can share your Evernote files with your friends and colleagues. 10. INKredible – Handwriting Note INKredible certainly isn’t the most useful of the Android apps mentioned. However, it does allow you to take handwritten notes if you prefer to take your notes in an old-fashioned way. The developers of this app decided to create a distraction free experience, meaning that you will not have to fight with a clunky UI to take your notes. This application works best on tablets due to their larger screens. Personal Preference In the end, personal preference is everything. Some people love feature-rich apps, while others prefer plain text word processors. If you think we missed an important Android writing app, let us know in the comments below. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Freelance Writing category, check our popular posts, or choose a related post below:10 Rules for Writing Numbers and NumeralsTry to vs. Try andWhat’s the Best Way to Refer to a Romantic Partner?

Monday, October 21, 2019

Statement of financial problem Essays

Statement of financial problem Essays Statement of financial problem Essay Statement of financial problem Essay I am using the Indirect Statement of Cash Flows method to analyze the Butler Lumber case. When a company seems profitable but is in serious need of a cash infusion, often the problem stems from poor cash flow. Calculating the cash flow coming in and going out will explain Where did our money come from? and Where did our money go? Likely, it will discover how a companys cash was generated during the period and how that cash was used-or misused. A statement of cash flows provides details as to how the cash account changed during a period. It also helps to understand how events and decisions impacted cash flow during each period. A statement of cash flows provides important information from a cash-basis perspective and complements the income statement and balance sheet, and provides a more complete picture of a companys operations and financial position. The Indirect Statement of Cash Flows method begins with net income and then details the adjustments made to ar rive at cash flows from operations. III. Application of Financial Framework. Indirect Statement of Cash Flows Butler Lumber 1989 through 1st Quarter 1991 Operating Activities for 1989 1990 1st Qrt 1991 Net Income $34,000 $44,000 $9,000 Add: Increase in Accounts Payable $68,000 $64,000 Less: Increase in Accounts Receivable ($51,000) ($95,000) ($28,000) Increase in Inventory ($56,000) ($93,000) ($138,000) Decrease in Accounts Payable ($13,000) Cash flow from operations ($5,000) ($80,000) ($170,000) Because a statement of cash flows provides details as to how the cash account changed during a period, the period of 1988 for Butler Lumber becomes an initial starting point from which we can begin a comparison. Because of the shift from partnership to a corporate form of organization, I dont have figures from 87 and cannot accurately reflect changes from 87 to 88. Changes from 88 to 89 begin the cash flow comparison in the chart above. In the chart above, I have listed each relevant area where cash flow may be a major concern. There appears to be a growing tendency by Butler Lumber to end each period with a negative cash flow. It also appears that this tendency to end each period with a negative cash flow is growing at an alarming rate. As we can see, from 1989 to 1990, the negative cash flow worsened from $5,000 to $80,000-a whopping 1600% increase. Then, the period from the end of 1990 to only the end of the first quarter of 1991, the negative cash flow more than doubled again! IV. Mitigating Circumstances and Assumptions: By examining the statement of cash flows, we discover a major concern in three areas: (1) Inventory, (2) accounts receivable, and (3) accounts payable. All three are moving in a negative, undesirable direction; but inventory is escalating at a greater overall rate and seems to be out of control by the end of the first quarter of 1991. The greatest contributing factor causing Butler Lumbers debt and cash-shortage problem is that they are purchasing much more inventory than they are using. Having too much cash invested in their inventory is their main problem but they have some offshoot problems that tend to be growing out of their inventory problem: 1. One way that companies fund a cash-shortage problem is to keep their accounts payable high. This is an easy way to borrow short-term money, but when a company is slow to pay its bills and owes a significant amount of money, they potentially damage their credit and their business relationships with their suppliers. 2. Without adequate cash, Butler cant pay their accounts within the 30-day term allowed by vendors and this further adds cash-shortage pressures because they then must incur additional finance charges. 3. Because they are cash poor, they cant take advantage of the discounts available for payments made within 10 days of purchase. The extra discounts would help increase their cash flow and their income. V. Conclusion and Recommendation: Butler Lumber has the potential to be a profitable and successful company. The level of growth theyve been experiencing may be new territory for them and the less than perfect way theyve dealt with it might explain why there has been a huge increase in inventory. Thus far, Mr. Butler has not demonstrated a savvy business acumen for adjusting to the significant growth. I have identified the following conclusions and recommendations: 1. Northrop National Bank should help Butler by making a loan under certain prescribed conditions: (a) A loan would help to ensure an influx to Butlers cash flow position, but conditional provisions requiring Butler to be proactive in accomplishing recommended goals and deadlines would be in order; (b) The loan amount of $465,000 is probably too high. The loan amount should be established to help Butler reduce inventories and increase cash flow, but not be so large as to entice Butler to ignore the ensuing problem. Forecasted analysis would still be required; (c) Even though Butler may resist, it would not be unreasonable for Northrop to require collateral, such as property; 2. Butler should significantly reduce inventory and implement better control. (a) One of the conditions of the loan should require Butler to propose a new system and implement a plan that would make better use of their inventory. They need to analyze their inventory turnover ratios and compare them with and keep them in line with industry averages to ensure the numbers are not unreasonable or unachievable. (b) An alternative approach to reducing inventory might include hiring sales personnel who would help convert inventory into profitable sales. 3. Butler should be more aggressive in collecting their accounts receivable. This would provide more cash and, in turn, help Butler to take advantage of available discounts from their vendors. This too would further increase their cash flow and reduce the need to borrow unreasonable amounts of money. 4. Mark Butler should retain less in personal salaries and other perquisites. This would demonstrate to Northrop National that he is personally making serious attempts to increase cash flow, get out of debt, and gain control of other emerging problems. Besides, personal taxes on his income is at a fairly high rate when it rises above $50,000. This is another area where he could increase cash flow while showing that he is truly doing whatever it takes to fix the problems facing Butler Lumber.

Sunday, October 20, 2019

How to Write a Short Story 9 Steps from a Best Selling Author

How to Write a Short Story 9 Steps from a Best Selling Author How to Write a Short Story That Captivates Your Reader Why? Because it reveals many of the obstacles, dilemmas, and questions you’ll face when creating fiction of any length. If you find these things knotty in a short story, imagine how profound they would be in a book-length tale. Most writers need to get a quarter million clichà ©s out of their systems before they hope to sell something. And they need to learn the difference between imitating their favorite writers and emulating their best techniques. Mastering even a few of the elements of fiction while learning the craft will prove to be quick wins for you as you gain momentum as a writer. I don’t mean to imply that learning how to write a short story is easier than learning how to write a novel- only that as a neophyte you might find the process more manageable in smaller bites. So let’s start at the beginning. Need help fine-tuning your writing?Click here to download my free self-editing checklist. What Is a Short Story? Don’t make the mistake of referring to short nonfiction articles as short stories. In the publishing world, short story always refers to fiction. And short stories come varying shapes and sizes: Traditional: 1,500-5000 words Flash Fiction: 500-1,000 words Micro Fiction: 5 to 350 words Is there really a market for a short story of 5,000 words (roughly 20 double-spaced manuscript pages)? Some publications and contests accept entries that long, but it’s easier and more common to sell a short story in the 1,500- to 3,000-word range. And on the other end of the spectrum, you may wonder if I’m serious about short stories of fewer than 10 words (Micro Fiction). Well, sort of. They are really more gimmicks, but they exist. The most famous was Ernest Hemingway’s response to a bet that he couldn’t write fiction that short. He wrote: For sale: baby shoes. Never worn. That implied a vast backstory and deep emotion. Writing a compelling short story is an art, despite that they are so much more concise than novels. Which is why I created this complete guide: 9 Steps to Writing a Great Short Story Read as Many Great Short Stories as You Can Find Aim for the Heart Narrow Your Scope Make Your Title Sing Use the Classic Story Structure Suggest Backstory, Dont Elaborate When in Doubt, Leave it Out Ensure a Satisfying Ending Cut Like Your Storys Life Depends on It Step 1. Read as Many Great Short Stories as You Can Find Read hundreds of them- especially the classics. You learn this genre by familiarizing yourself with the best. See yourself as an apprentice. Watch, evaluate, analyze the experts, then try to emulate their work. Soon you’ll learn enough about how to write a short story that you can start developing your own style. A lot of the skills you need can be learned through osmosis. Where to start? Read Bret Lott, a modern-day master. (He chose one of my short stories for one of his collections.) Reading two or three dozen short stories should give you an idea of their structure and style. That should spur you to try one of your own while continuing to read dozens more. Remember, you won’t likely start with something sensational, but what you’ve learned through your reading- as well as what you’ll learn from your own writing- should give you confidence. You’ll be on your way. Step 2. Aim for the Heart The most effective short stories evoke deep emotions in the reader. What will move them? The same things that probably move you: Love Redemption Justice Freedom Heroic sacrifice What else? Step 3. Narrow Your Scope It should go without saying that there’s a drastic difference between a 450-page, 100,000-word novel and a 10-page, 2000-word short story. One can accommodate an epic sweep of a story and cover decades with an extensive cast of characters. The other must pack an emotional wallop and tell a compelling story with a beginning, a middle, and an end- with about 2% of the number of words. Naturally, that dramatically restricts your number of characters, scenes, and even plot points. The best short stories usually encompass only a short slice of the main character’s life- often only one scene or incident that must also bear the weight of your Deeper Question, your theme or what it is you’re really trying to say. Tightening Tips If your main character needs a cohort or a sounding board, don’t give her two. Combine characters where you can. Avoid long blocks of description; rather, write just enough to trigger the theater of your reader’s mind. Eliminate scenes that merely get your characters from one place to another. The reader doesn’t care how they got there, so you can simply write: Late that afternoon, Jim met Sharon at a coffee shop†¦ Your goal is to get to a resounding ending by portraying a poignant incident that tell a story in itself and represents a bigger picture. Step 4. Make Your Title Sing Work hard on what to call your short story. Yes, it might get changed by editors, but it must grab their attention first. They’ll want it to stand out to readers among a wide range of competing stories, and so do you. Step 5. Use the Classic Story Structure Once your title has pulled the reader in, how do you hold his interest? As you might imagine, this is as crucial in a short story as it is in a novel. So use the same basic approach: Plunge your character into terrible trouble from the get-go. Of course, terrible trouble means something different for different genres. In a thriller, your character might find himself in physical danger, a life or death situation. In a love story, the trouble might be emotional, a heroine torn between two lovers. In a mystery, your main character might witness a crime, and then be accused of it. Don’t waste time setting up the story. Get on with it. Tell your reader just enough to make her care about your main character, then get to the the problem, the quest, the challenge, the danger- whatever it is that drives your story. Step 6. Suggest Backstory, Don’t Elaborate You don’t have the space or time to flash back or cover a character’s entire backstory. Rather than recite how a Frenchman got to America, merely mention the accent he had hoped to leave behind when he emigrated to the U.S. from Paris. Don’t spend a paragraph describing a winter morning. Layer that bit of sensory detail into the narrativeby showing your character covering her face with her scarf against the frigid wind. Step 7. When in Doubt, Leave it Out Short stories are, by definition, short. Every sentence must count. If even one word seems extraneous, it has to go. Step 8. Ensure a Satisfying Ending This is a must. Bring down the curtain with a satisfying thud. In a short story this can often be accomplished quickly, as long as it resounds with the reader and makes her nod. It can’t seem forced or contrived or feel as if the story has ended too soon. In a modern day version of the Prodigal Son, a character calls from a taxi and leaves a message that if he’s allowed to come home, his father should leave the front porch light on. Otherwise, he’ll understand and just move on. The rest of the story is him telling the cabbie how deeply his life choices have hurt his family. The story ends with the taxi pulling into view of his childhood home, only to find not only the porch light on, but also every light in the house and more out in the yard. That ending needed no elaboration. We don’t even need to be shown the reunion, the embrace, the tears, the talk. The lights say it all. Step 9. Cut Like Your Story’s Life Depends on It Because it does. When you’ve finished your story, the real work has just begun. It’s time for you to become a ferocious self-editor. Once you’re happy with the flow of the story, every other element should be examined for perfection: spelling, grammar, punctuation, sentence construction, word choice, elimination of clichà ©s, redundancies, you name it. Also, pour over the manuscript looking for ways to engage your reader’s senses and emotions. All writing is rewriting. And remember, tightening nearly always adds power. Omit needless words. Examples: She shrugged her shoulders. He blinked his eyes. Jim walked in through the open door and sat down in a chair. The crowd clapped their hands and stomped their feet. Learn to tighten and give yourself the best chance to write short stories that captivate your reader. Where to Sell Your Short Stories Need help fine-tuning your writing?Click here to download my free self-editing checklist. 1. Contests Writing contests are great because the winners usually get published in either a magazine or online- which means instant visibility for your name. Many pay cash prizes up to $5,000. But even those that don’t offer cash give you awards that lend credibility to your next short story pitch. 2. Genre-Specific Periodicals Such publications cater to audiences who love stories written in their particular literary category. If you can score with one of these, the editor will likely come back to you for more. Any time you can work with an editor, you’re developing a skill that will well serve your writing. 3. Popular Magazines Plenty of print and online magazines still buy and publish short stories. A few examples: The Atlantic Harper’s Magazine Alfred Hitchcock’s Mystery Magazine The New Yorker Ellery Queen’s Mystery Magazine Woman’s World 4. Literary Magazines While, admittedly, this market calls for a more intellectual than mass market approach to writing, getting published in one is still a win. Here’s a list of literary magazine short story markets. 5. Short Story Books Yes, some publishers still publish these. They might consist entirely of short stories from one author, or they might contain the work of several, but usually tied together by theme. Regardless which style you’re interested in, remember that while each story should fit the whole, it must also work on its own, complete and satisfying in itself. What’s Your Short Story Idea? You’ll know yours has potential when you can distill its idea to a single sentence. You’ll find that this will keep you on track during the writing stage. Here’s mine for a piece I titled Midnight Clear(which became a movie starring Stephen Baldwin): An estranged son visits his lonely mother on Christmas Eve before his planned suicide, unaware she is planning the same, and the encounter gives them each reasons to go on. Need help fine-tuning your writing?Click here to download my free self-editing checklist. In the comments below, write the one-sentence essence of your short story.

Saturday, October 19, 2019

Intgratinh Information and Communication Technology (ICT) effectively Literature review

Intgratinh Information and Communication Technology (ICT) effectively into the early childhood education learning environment - Literature review Example Pre-schoolers are relatively young in terms of age. Therefore, it is necessary to closely examine the positive and negative impact of using ICT in early childhood education. To gain better understanding behind the need to incorporate the use of ICT in early childhood education, it is necessary to first discuss its importance followed by identifying useful ways on how the pre-school teachers can effectively integrate or implement the use of ICT within the early childhood education environment. Importance of Using ICT in Early Childhood Education There are many reasons as to why the New Primary Curriculum requires the need to incorporate the use of ICT in early childhood education. For instance, Can-Yasar et al. (2012) mentioned that it is necessary to expose children on how to use technology at an early age to prepare them with the use of a wide-range of technology in higher education. Furthermore, the act of early exposing children with the use of technology can somehow positively af fect their mental development and long-term motivation to learn (Can-Yasar et al., 2012; Celebi-Oncu, 2010). ICT can be used to expand each child’s knowledge. ... only their social-affective development but also their language, social-affective development, psychomotor skills (Can-Yasar et al., 2012; Celebi-Oncu, 2010; Forcier and Descy, 2008). In the process of allowing the pre-school students to develop a sense of belongingness inside the classroom, allowing them to use technology in learning will provide them with unlimited opportunity to work and learn collaboratively with other students (Forcier and Descy, 2008; Stephen and Plowman, 2008). Since the pre-school children will learn how to control their emotions and behavior in class, gaining friends will help these children gain both self-confidence and self-respect (Stephen and Plowman, 2008). Lastly, the use of ICT products in teaching can encourage the pre-school students to move their eyes and hands in coordination with their other body parts help them improve their motor and overall physiological development (Celebi-Oncu, 2010). Therefore, the use of ICT has been considered as a very p owerful learning tool in early years. Strategic Ways on How to Effectively Integrate or Implement ICT in Early Childhood Educational Learning Environment Constructivism means that each child plays a significant role in â€Å"constructing enw knowledge† (Lake and Jones, 2012, p. 164). As a constructivist approach to early education, play is defined as â€Å"a meaningful activity that children choose to participate in, that involves children in physical, cognitive, and communicative efforts in social and cultural contexts† (Lake and Jones, 2012, p. 164; Hedges, 2008, p. 10). Based on the childrens’ experiences with their environment, the pre-school students can effectively learn how to solve problems and improve thier social skills (Can-Yasar et al., 2012). Aside from making children perceive

Friday, October 18, 2019

Cost and value Essay Example | Topics and Well Written Essays - 3000 words

Cost and value - Essay Example t project, a joint venture between an NGO and the private sector, presents an excellent example of how long-term benefits can be achieved by enhancing the overall value to all stakeholders. This paper analyzes the cost and value management processes in this project. Cost and value are both important concepts that need to be considered and controlled in any project, taking an integrated view. (Venkataraman & Pinto, 2008, pp.2-3) In order understand why this is so, and to appreciate the relationship between the two, it is necessary to first recount certain basic principles. Cost Management, at the project level, is concerned with cost estimation, budgeting and cost control at the implementation phase, and the revenue streams resulting from the pricing policy and volumes, the cost of capital, and the input costs at the post implementation phase. Value management is concerned with the maximization of the value created by the project within the constraints of cost, time and other resources. On an ongoing basis, the appraisal of projects on the basis of value crated should consider the direct and indirect returns flowing form the project that create value. The aim of value management is to ensure that the total value accruing to all stakeholders is maximized. It should be remembered that the concept of value will differ from one stakeholder to the other. Cost and value management need to be integrated in order to obtain optimum results. We can define value as the benefits accruing to various stakeholders. According to Venkataraman & Pinto (2008), value is â€Å"meeting or exceeding the expectations of project stakeholders.† In financial management, value addition is the difference between the net revenue generated and the cost of capital. Although financial management perspective is traditionally limited to that of the shareholder, current thinking in strategic management favours the inclusion of perspectives other than that of the financial returns alone. From this

Europe spices - food and history Essay Example | Topics and Well Written Essays - 2750 words

Europe spices - food and history - Essay Example All this was a way to disguise the often nasty odour and taste of food. Spices refer to the pungent or aromatic fruits, seeds, bark and other vegetable materials used to flavour, preserve or colour food. As a result, spices have often cast an enchantment on individuals’ imaginations. They have for a long period flattered people’s senses. Spices flattered people’s sight with their vivacious colours, smell with alluring fragrances, and taste with different and exceptional flavours. It is because of the search for spices that adventures, such as that of Christopher Columbus, took place. The search for spices and better ways to obtain them triggered the age of exploration and identification of new regions. The sources of spices were known by the Europeans, but relied on the Arabs in order to access them. The Europeans also wanted a direct route to reach the spices and it is for this reason that early explorers set their trail in search of spices. Early explorers such as Ferdinand Magellan, Bartholomeu Dias and Vasco da Gama were the fir st European explorers who started their journeys to identify the sources of spices. They were later joined by Columbus 1492 in search of the source of spices. Da Gama was one of the successful explorers and went back to Europe with cinnamon, cloves, peppercorns, and nutmegs from India and Africa (Keay 2006). Among all the goods that were traded in the ancient times, spices most significantly impacted history since they put Europe on the chase for ultimate foreign conquest, a downfall whose failure and success influence every element of modern world politics (Anderson 2007). The desire for spices inspired the commencement of the European colonial experience, a vigour that reshaped European politics, demography, ecology, economy and culture. In this regard, this paper will give a chronological account of the history of spices in Europe through the ancient

What Are the Attributes of a Good Supervisor Research Paper

What Are the Attributes of a Good Supervisor - Research Paper Example A good supervisor should be discreet, impartial, and hardworking; for he is in charge of several employees. Employees develop conflicts of interest and it is the jurisdiction of a supervisor to ensure that all the employees work as a team. On condition that a supervisor is self-driven and treats his employees well and without partiality; then it means that they will eventually work hard and exploit their potential fully. This is a positive attitude towards the success of an organization. For instance, promotion should be awarded to the hardworking employees but not to relatives or corrupt officials. Not all supervisors are good, some have developed undesirable habits in the process of running their organizations where they don’t observe equality and they further appoint their employees using the cache system. Here, merit to the position under concern is not considered but a person is employed on a kinship basis. Others are corrupt and receive bribes so as execute some of their duties which are supposed to be their responsibility. First, a good supervisor should possess’ excellent organizational skills for he is the person who is responsible for organizing business meetings with several other companies, so he is required to give his secretary instructions on when and where the meeting should be held. In case that an employee is sacked or is not feeling well, then the supervisor has to oversee that a replacement is done before it is too late. It is very important that a supervisor associates with his employees according to the expected norms. He further has the responsibility to ensure that he hires the right person who is competent and well experienced and can sufficiently execute the work as expected. Additionally, a good boss should be very free with his junior’s as good communication facilitates efficiency and effectiveness.  Ã‚  

Thursday, October 17, 2019

About a moral issue in society that I consider right or wrong and how Research Paper

About a moral issue in society that I consider right or wrong and how it should be changed - Research Paper Example Indeed, while the American cultural landscape has made great strides in terms of ethnic diversity and women’s rights, the affirmative action policy still remains. This essay considers the background of the affirmative action policy and the arguments for its existence, then presents an analysis that demonstrates how affirmative action is an unfair and outdated policy that must be repealed for the benefit and progression of the United States. The United States has a history of discrimination throughout its history. As a slave nation a large element of the country’s economic structure was initially founded on extreme oppression. Even with the abolition slavery following the Civil War, large regions of the country were slow to respond to the changing social climate. Discrimination itself is understood as, "the act of making a difference in treatment on a basis other than individual merit" (Groton 1). While one can trace progressive social policies to post-Civil War efforts to encourage integration, what can be termed the contemporary approach has been linked with the 20th century Civil Rights movement. During this 1960s progressive effort, the government recognized and acknowledged the reality of discrimination levied against minorities. The Civil Rights Act of 1964 was ultimately created making it â€Å"unlawful for an employer to discriminate on the basis of race, color, religion, sex, or national origin" (Jones 35). As a direct response to this tenant of the act, affirmative action was instituted as a "temporary way to promote greater representation of blacks in the work force" (Jones 35). While it was understood that from a strict technical standpoint requiring individuals to hire one individual over another was a form of discrimination itself, it was generally accepted that it was a temporary condition that would allow for a

NET Framework Essay Example | Topics and Well Written Essays - 500 words

NET Framework - Essay Example The CLR is the foundation of the .NET framework. Basically, CLR acts as a virtual machine, providing an execution environment for the programs. The programmer can use Visual Basic, Jscript, and C # to write codes and the CLR manages the code written in these different languages at execution time. The other important features provided by CLR are memory management, thread management, garbage collection, exception handling and security. Residing above the operating system, it acts as a buffer for the programmer and handles and manages the execution of the applications without the programmer having to counter the technicalities and complexities of the operating system. On compilation of our programs using any of the .NET compatible high level languages, it does not get directly converted into the executable binary code but has to pass through an intermediate conversion state called MSIL or IL. This is done because IL is comprehensible by the CLR. Also that this IL makes the comparison and inter operability between codes of different high level languages possible as all the .NET compliant languages produce similar IL code.

Wednesday, October 16, 2019

About a moral issue in society that I consider right or wrong and how Research Paper

About a moral issue in society that I consider right or wrong and how it should be changed - Research Paper Example Indeed, while the American cultural landscape has made great strides in terms of ethnic diversity and women’s rights, the affirmative action policy still remains. This essay considers the background of the affirmative action policy and the arguments for its existence, then presents an analysis that demonstrates how affirmative action is an unfair and outdated policy that must be repealed for the benefit and progression of the United States. The United States has a history of discrimination throughout its history. As a slave nation a large element of the country’s economic structure was initially founded on extreme oppression. Even with the abolition slavery following the Civil War, large regions of the country were slow to respond to the changing social climate. Discrimination itself is understood as, "the act of making a difference in treatment on a basis other than individual merit" (Groton 1). While one can trace progressive social policies to post-Civil War efforts to encourage integration, what can be termed the contemporary approach has been linked with the 20th century Civil Rights movement. During this 1960s progressive effort, the government recognized and acknowledged the reality of discrimination levied against minorities. The Civil Rights Act of 1964 was ultimately created making it â€Å"unlawful for an employer to discriminate on the basis of race, color, religion, sex, or national origin" (Jones 35). As a direct response to this tenant of the act, affirmative action was instituted as a "temporary way to promote greater representation of blacks in the work force" (Jones 35). While it was understood that from a strict technical standpoint requiring individuals to hire one individual over another was a form of discrimination itself, it was generally accepted that it was a temporary condition that would allow for a

Tuesday, October 15, 2019

Accounting Essay Example | Topics and Well Written Essays - 500 words - 18

Accounting - Essay Example In order to consider this option, Reading therefore may need to assess as to whether the overall revenue and profitability of the division will increase if this transaction is carried out. The key influence of this on the attitude of Reading on intra-company business will therefore be reshaped by the way its profitability as well as the revenue is increased besides registering a substantial increase in the overall capacity. Another important aspect of this whole transaction may be based on the assumption that during the intra-company business, Reading may not have to incur any selling expenses therefore this may result into substantial savings for it in terms of cost reduction. If Reading adapts the second option of charging the standard full manufacturing cost plus 15%, as proposed by the Finance Manager, the overall loss will be approximately $1.68 per unit. The calculations are as under: The above option therefore suggest that adapting the option of standard manufacturing cost plus mark-up can certainly reduce the overall per unit loss when compared with the market price of the component. This option clearly reduces the loss per unit for Reading (if compared with the market price of the component) therefore adapting such option may offer more leverage to Reading in terms of its ability to further increase its profitability while at the same time reducing the costs. If this option is carried out, Reading will further be able to sell its variable selling expenses therefore this cost reduction may further allow to become more profitable. It is also important to note that the overall selling price of the component, as offered by Reading, is $13.00 therefore if compared with the original market selling price, the per unit loss will be $2.88. This will however, be lower than the loss which could be incurred under first option. Considering above, the suggestions proposed by the Finance Manager therefore may significantly increase the overall profitability

Monday, October 14, 2019

Wealth Distribution in the US

Wealth Distribution in the US United States of America consists of 50 states and one federal district, with capital in Washington. Unites States has the largest economy in the world, with a nominal GDP of $ 16.8 trillion by the year 2013.[1] The U.S. is a big producer of oil and largest producer of natural gas. It has the second place in the trade after China.[2] Moreover U.S. is the largest financial center in the world with a center in New York. The unemployment is 7.7% by the year 2013, meaning 12 million people,[3] whereas the population represents 315 million. It is a huge country with a huge territory and due to the differences in living standard of the population; the distribution of income and wealth is extremely unequal. 1.1 Current status on wealth distribution Wealth inequality means the unequal distribution of assets among American inhabitants in the United States. Assets or wealth refers to everything what the family or a person possess minus all debts e.g. the real estate, automobiles, stocks, bonds, businesses, savings, and investments minus all mortgages, vehicles loans, educational loans, financial assets loans etc.[4] According to President Obama (2014) the top wealthiest 1% possesses 40% of the nation’s wealth; the bottom 80% own 7%, which refers to the current state of the wealth distribution. The average employee needs to work more than a month to earn what the CEO earns in one hour.[5] Wealth is not something to spend on the daily expenditures, it should be a contribution to the income in order to achieve and retain the desired status and standard of living.[6] Wealth should support current consumption or should be retained to support the future consumption.[7] Moreover, wealth should be used for short- and long-term financial security, social prestige, and is a tool to get an access to political power, and can be used to produce more wealth.[8] The more wealth one has, the more power one has, and the less restrictions there are to live the life one likes. Generally the working and middle class finance all standard living costs through income and wages, while the rich are aiming on gaining more wealth, and making more profit of it.[9] 1.2 Historical change of wealth distribution in the US Changes in wealth from 1989 to 2001 By observing how the wealth of American households changes with the time, one can notice a general increase in wealthier individuals and a decrease in the number of poor households. Moreover the share of households with more debts than assets (negative net worth) significantly decreased from 9.5% in 1989 to 4.1% in 2001.[10] From 1995 to 2004, one can notice a significant growth among household wealth in the whole U.S., they doubled from $21.9 trillion to $43.6 trillion, which rely not only on the wealthy part of the country but on all residents of America, however the wealthiest of them used that time to make up 89% of this growth.[11] The situation on unequal wealth distribution in the U.S. was always an issue but during this time, wealth became only more unequal, and the wealthiest 25% became even wealthier. The significant role in an increase of housing wealth played life-cycles. Every baby-boom, people who reached the peak of their careers and the middle aged population contributed a lot to the general increase of wealth throw-out of the U.S., by achieving the comfortable levels of wealth.[12] The other explanation of a strong increase of household wealth is that financing the own houses / flats and cars became more accessible for all classes of population by introducing different financial products like mortgage loans, leasing etc and by introducing some social assistance e.g. granting favorable financial conditions for poor families. Table 1: Share of wealth held by the Bottom 99% and Top 1% in the United States, 1922-2010 Source: http://www2.ucsc.edu/whorulesamerica/power/wealth.html Changes in wealth after 2007 During the financial crisis the wealth of the households declined from 2007 to 2009 by a total of $17.5 trillion or 25.5%, which is comparable to one year of GDP.[13] However in 2010 the household net worth improved the performance by growing of 1.3 percent only to a total of $56.8 trillion. Still that growth was not enough to reach the value before the crisis and 15.7 percent is needed to recover.[14] According to statistics of 2007 the top 1% own 34.6% of the total U.S. wealth. The next 19% possess 50.5%, which means that the top 20% wealthiest possessed 85% of all financial assets, which is incredibly unequal. While the bottom 80% of the US residents owned only 15% of the total wealth.[15] As was mentioned before, the percentage of wealthy people in 2014 even increased. 1.3 Comparison with other countries The figures of 2013 showed that the wealth inequality in the U.S. was worse than in most developed countries. Moreover according to some figures the United States does not belong in the league of the developed countries due to the unequal wealth distribution. As the U.S. top 10% own 75.4%, comparing with other countries (2014): Australia 50.3%, Canada 57.4%, Denmark 72.2% , Finland 44.9%, France 51.8%, Germany 61.7%, Italy 49.8%, Japan 49.1%, Spain 54%, U.K. 53.3% and Singapore 61.1%, which means that the US has the most unequal wealth distribution among the top 20 developed countries. However there are even some extreme examples like Chile 72.5%, India 73.8%, Indonesia 75%, South Africa 74.8%, Kazakhstan, Russia and Ukraine.[16] In case of Switzerland, Denmark and Sweden the percentage of people with their own houses there is quite low as they tend to rent flats but there is no big difference in population classes like in the U.S. 1.4 Wealth vs. Income It is important to distinguish two following definitions: Wealth and Income. Income refers to a flow of money (per hour, per week, or per year) which means wages and salaries, i.e. income which people receive through work, retirements and some social aids; whereas wealth refers to the assets owned, e.g. houses, cars, financial assets (stocks, bonds), investments etc.[17] However income inequality is not adequate enough to describe the economic inequality, as it does not replicate the full picture of individual’s economic situation as some people live from their wealth and not from the income. According to the United States Census Bureau definition income is received on a regular basis before payments for personal income taxes, social security, union dues, medicare deductions, etc†.[18] By considering this definition it’s clear that the wealthiest families have low income however they earn their money through their assets, which enables them to support their lifestyle. As was mentioned before dividends and bond payments are not included in the classification of income but are the primary source of funding. People in retirement have also little income but a higher wealth due to saving of money during their lifetime, which they hand over to their children and children would be wealthier than their parents due to usage of their assets to earn profit.[19] A low-income household with above-average wealth is not necessarily worse off than a medium-income household with no wealth.[20] By taking a look on a table below there is a comparison of top 1% and bottom 40% and it is obvious that by having only debts (like these 40%) it is very hard or impossible to create wealth. There is only little exception of people, who created much wealth in one generation, while most of the wealthiest come already from rich families and were born rich. Who can be this top 1% of the wealthy people in the United States? Most likely these people to be self-employed and they earn most of the income from capital and financial assets.[21] The most common professions are managers, physicians, IT-administrators, lawyers, and teachers.[22] The wealth is not something, which could be gained in a couple of years. There are assets, which are given from parents to the children in order to make more wealth on existing wealth. That’s why top 1% are wealthy U.S. families, which made their business long time ago. 1.5 Mechanism to gain wealth As was mentioned before wealth is assets like real estates, vehicles, stocks and other financial and non-financial property. While some people save their money the whole life to get a house and all other expenditure go for food, clothes, gas and travels, the others make more wealth out of their wealth and with each generation these families become wealthier. There rises a question what is the way for a normal average class man to gain wealth? There are some possibilities or buildings established by the Federal Government. There are 401k plans, 403b plans, and IRAs. These tools (pension funds) are so called tax shelters, which were made for working individuals. They transfer pre-tax contributions of earned income to the tax sheltered savings accounts.[23] Contributed assets in Roth IRAs (individual retirement arrangement) are tax free and all interests, dividends, and capital gains are all excluded from income taxes. However in order to invest in these tools, one need a relative high capital and it’s only available for those individuals and families, who can afford to bind their assets for a long time (typically until the investor reaches age of 60). [1] _ Gross Domestic Product: 4th Quarter and Annual 2013, Bureau of Economic Analysis [2] _ Inman, economics correspondent China overtakes US in world trade [3] _ Federal Reserve Database-FRED [4] _ Hurst, (2007) [5] _ Marsden, (January 26, 2014) [6] _ Grusky,(2001), page 637 [7] _ OECD (2013) Framework for statistics on the distribution of household income, consumption and wealth, page 120 [8] _ Keister, page 64 [9] _ Gilbert, (1998) [10] _ US Federal Reserve on wealth distribution in the United States (2006) [11] _ Zhu Xiao Di. (2007) [12] _ US Federal Reserve on wealth distribution in the United States (2006) [13] _ Broder, (2010) [14] _ U.S. Federal Reserve, (2010) [15] _ Forbes (2011) by Deborah L. Jacobs [16] _ http://www.huffingtonpost.com/eric-zuesse/us-is-now-the-most-unequa_b_4408647.html (2013) [17] _ Grusky, (2001), page 637 [18] _ U.S. Census Bureau, (2005) [19] _ Keister, (2004), page 65 [20] _ OECD (2013) Framework for statistics on the distribution of household income, consumption and wealth, page 121 [21] _ New York Times (2012) [22] _ New York Times (2012) [23] _ 401(k) Resource Guide – Plan Participants – Limitation on Elective Deferrals

Sunday, October 13, 2019

The Impact of The Media Throughout History Essay -- The Media

Media has a huge impact on the shaping of the world. For centuries, in all parts of the world, media has been the main source of transporting news and great use for public out cries. Media has helped shaped the modern world since the 1400’s until today. The media comes in many different sources from books, to radio, to television. I will focus on the effectiveness the media has on the world throughout history in religious, political and social context. The first printing press was invented by Johannes Gutenberg in 1436. Johannes Gutenberg was a goldsmith and businessman from a small town Mainz in southern Germany. This printing press had adjustable wooden or metal letters and was called the Gutenberg press. It wasn’t completely finished until 1440. This press helped the production of books but it also helped with communication with the sciences, arts and religion departments through text. The Gutenberg Bible was the first book to be printed from this printing press in 1452. In 1517, Western Europe there was controversies in religion between Catholics and the Protestants. Martin Luther was a Christian theologian and Augustinian monk who inspired the Protestant Reformation with his teaching. He had intolerance for the Roman Catholic Church’s corruption of Halloween during this period. He used the printing press to create the 95 Theses of Contention to the Wittenberg Church. He believed in finding peace with God and prayer for others souls. The 95 Theses of Contention challenged the views of religion within the Roman Catholic Church. It mentions the nature of the Catholic’s amends for wrong, it questioned the authority of the pope and the convenience of gratification. He eliminated some practices of the Catholic Church by onl... ...re. Act of Uniformity 1559. 8 May 2010. 3 May 2012 . Kipling, Rudyard. The White Man's Burden. England, 1899. Locke, John. The Second Treatise of Government. Macmillan Publishing Company, 1952. Paine, Thomas. "Common Sense." Kramnick, Isaac. Penguin Books. England, 1774. 71-100. Williams, Ernest E. "Global Competition." Henemann, William. Made in Germany. London, 1896. 1-18. http://www.greatsite.com/timeline-english-bible-history/martin-luther.html http://inventors.about.com/od/gstartinventors/a/Gutenberg.htm http://www.whplibrary.org/newandnoteworthy/2011/02/first_magazine_published_in_am.html http://massmoments.org/moment.cfm?mid=278 http://merriam-webster.com/info/noah.htm http://inventors.about.com/od/rstartinventions/a/radio.htm http://inventors.about.com/od/tstartinventions/a/Television.htm

Saturday, October 12, 2019

Illegal Immigration to the United States :: Economy Immigrants Work Essays

What is largely fueling the underground economy, experts say, is the nation's swelling ranks of low-wage illegal immigrants. The government puts this population at 8.5 million, but that may represent a serious undercount. Robert Justich, a senior managing director at Bear Stearns Asset Management in New York, makes a persuasive case in a forthcoming paper, "The Underground Labor Force Is Rising to the Surface," that illegal immigrants actually number 18 million to 20 million. If true, the economic implications are profound and could help shape debates slated in Washington this year over both immigration policies and tax reform. Measuring the size of the underground economy is, of course, more art than science, since most of its denizens seek to remain anonymous. But convincing anecdotal evidence and a number of credible academic studies suggest that it is expanding briskly -- probably by an average of 5.6% a year since the early 1990s, edging out the real economy. [Underground illustration] In the process, the underground economy is undermining the effectiveness of the Internal Revenue Service, which is highly dependent on employees' withholding taxes. If the IRS could collect all the taxes it says that it is owed from the underground economy in a given year, then the current budget deficit would disappear overnight. And if the IRS could collect these taxes every year, then the nation would have surpluses as far as the eye can see. The IRS has estimated that its tax gap -- the estimated amount of taxes owed minus the amount collected -- is around $311 billion in any given year. The agency will produce a new estimate in 2005, and it could be as high as $400 billion, says former IRS Commissioner Donald Alexander. Now a lawyer in Washington, he cites a rise in private contracting and the opportunities it affords for not reporting income. The gap number measures only a portion of the underground economy. Because the number is extrapolated from audited returns, it makes no allowances for criminal enterprises that report no income, and it even fails to capture some garden varieties of nonreporting. The unreported wages of illegal immigrants alone could be costing the government another $50 billion a year, says Justich. Growth of the underground economy is partly a result of corporate downsizing, which has forced many former employees to go out on their own. "We have had an 85% taxpayer compliance rate," says Nina Olson, the IRS's taxpayer advocate.