A Portrait of a Child as a Language User Essay

‘A simple definition’ of language ‘might be that it is â€Å"a system of symbols and rules that enable us to communicate† and that ‘words, either written or spoken are symbols’ and ‘rules specify how words are ordered to form sentences’ (Harley, 2008, pg. 5). However this can be debated and as a result ‘many linguists think that providing a formal definition of language is a waste of time’ (Harley, 2008, pg5). ‘There is no human society that does not have a fully developed language; being human and being a language user go hand in hand’ I have chosen Bella, aged 6 to be my focus child. She is articulate, cheerful and a friendly. She is inquisitive and has a dynamic view on life. She listens well in class and understands what she has to do, and can work both independently and in a group. She enjoys and excels in her artwork. Socially she is very comfortable around peers, adults and communicates to either with respect and consideration. She is able to express her feelings easily. She comes from an English speaking background with no discernible accent or dialect. I am interested in her reading skill set- the strategies she uses to sound a word and her interpretation or ‘ideational function’ of the text. She enjoys the visual stimulus of the illustrations. She reads her school reading tree books with her mom daily and enjoys looking through the books at school. Literacy is very important part in Bella’s school where ‘good teachers give pupils many opportunities to do independent, silent reading in a school which is richly stocked with books and where teachers and children discuss their books they have read’ (Collins & Safford, 2008, pg. 17). If I use the bottom up approach to reading, she does ‘use phonics to the exclusion of all other cues in reading’ (cited by Atkinson, 2013, pg. 8). Because she tends to sound out each grapheme- using synthetic phonics, before blending a word, unless it is a very simple three letter word she recognizes- she sometimes loses the meaning of the text. I have observed this by asking her a specific question regarding the text on the page she was reading and she couldn’t remember what she had just read. She tends to rely on print cues and not her prediction of the situation. If I used the top down approach; looking at the title and illustration on the front cover, discussing what the book is about, what genre is it familiar to, letting her open the book and scan the illustrations throughout the book. If I actively build on what she could see in the illustration- to stimulate her thinking before we approach the text- she would approach and read with familiarity, and have a better understanding. When she does get stuck on the text I get her to come out of the small shapes and look at the illustration, talk about what is going on in it and what she thinks may happen next, she then goes back to the text with more confidence of what the words may convey. In Winnie’s Midnight Dragon she substituted ‘midnight’ for ‘magic’. She did not self- correct as ‘magic dragon’ makes syntactic and semantic sense. It was only when I prompted her did she use her synthetic phonic knowledge to blend the letters. For the sounding of midnight she pronounced it as ‘midnig-herty’-she used her knowledge of graphemes but not of the sound of the phoneme trigraph ‘igh’. She had to be reminded of the sound ‘igh’ makes, I explained that the ‘g’ is silent and we discussed ‘that English is a crazy language- the most loopy and wiggy of all tongues’ (Lederer, 1989, pg. 3). The word ‘high’ she pronounced as ‘hing’ but went back to self-correct as her cue was semantic and she knew the sentence didn’t make sense.

E-Library – Requirements Specification

E-Library – Requirements Specification Author:Jiri Walek Status:Draft Contents 1. Introduction2 1. 1. Overview of the E-Library System2 1. 2. Keywords2 1. 3. Abbreviations and Terms2 2. Administration Requirements3 1. 4. Types of User Accounts and Permissions3 1. 5. Administration Interfaces3 3. User Requirements4 1. 6. Online User Registration4 1. 7. User Login/out4 1. 8. Catalog Search4 1. 9. Catalog Quick Search4 1. 10. Catalog Browsing5 1. 11. Advanced Catalog Browsing5 1. 12. Create Select List5 1. 13. Check Out eBooks6 1. 14. Explicit eBook â€Å"Return†6 ? 1. Introduction This document is an example of a Software Requirements Specification document which can be imported into Polarion, then exported and re-imported in a collaborative process utilizing the Word Round-trip feature. It is intended for demonstration only. The document describes a fictitious online eBook lending library with optional eBook online sales component. The focus is on simplicity rather than depth and completeness, that you may more easily understand the Document features. 1. 1. Overview of the E-Library System This system provides an online portal analogous to a public library where registered patrons can borrow books. The main difference is of course that the books in the library catalog are all in electronic formats which incorporate Digital Rights Management (DRM) enabling the system to â€Å"lend† an allowed number of copies to registered users. In addition, when a book has the proper rights, the E-Library can sell patrons a license for a personal copy of the electronic book which they can retain permanently. 1. 2. Keywords This document contains keywords which correspond to Severity values in the Polarion system when to document is imported for management by Polarion. DOCUMENT KEYWORDPOLARION SEVERITY VALUEMEANING â€Å"MUST_HAVE†must_haveNo release without SHOULD_HAVE†should_haveMay slip to next release if time runs short â€Å"MAY_HAVE†may_haveMay be included in release if dependent things are implemented, otherwise will not be included â€Å"OPTIONAL†optionalMay be included in release if time/resources allow, otherwise will be postponed to another release 1 . 3. Abbreviations and Terms TERMDEFINITION Carti. e. â€Å"shopping cart† – a collection of one or more eBooks that a patron has marked for purchase during the current session CatalogThe database of eBooks available for loan and possibly for sale as well Check OutThe act of â€Å"borrowing† an eBook from the library. Term is not used in reference to the process of paying for a purchased eBook (see Purchase) Check InThe act or â€Å"returning† a previously â€Å"borrowed† (checked out) eBook. DRMDigital Rights Management eBookAn electronic book or other publication lent or sold by the E-Library system ISBNInternational Standard Book Number LCLibrary of Congress Loansee Lend LendThe process of flagging an eBook so the appropriate DRM understands that one of the allowable number of â€Å"copies† has been allocated to a patron for the lending period. PatronA user of the E-Library portal PurchaseThe process by which library patrons purchase a DRM license for a personal copy of an eBook. Also the action of a user navigating into the process for purchasing the eBooks listed in their Cart. StoreAn area of the portal that lists a subset of the library’s eBooks, that being eBooks for which users may purchase a license for a personal copy of the eBook. 2. Administration Requirements This section outlines the main requirements that relate to administration and management of the E-Library system. 1. 4. Types of User Accounts and Permissions The system must provide for the following types of user accounts: ACCOUNT TYPE NAMEPERMISSIONS AdministratorUser can access any component or area of the system including accounts of other users LibrarianUser can access the catalog management features of the system PatronUser can access the general library features, including browsing, searching, check out, check in, reserve, and purchase StudentSame as a Patron, except may not access Purchase features The system must provide user management to manage the user role assignments. Each user can have multiple user roles assigned. It must be possible to 1. 5. Administration Interfaces The system must provide user interfaces for the following roles/functions: †¢System Administration – including database management, server management, backups, etc. User type: Administrator †¢Catalog Management – all non-technical functionality related to managing eBooks in the library catalog. User types: Administrator, Librarian 3. User Requirements This section outlines the main requirements that relate to the end users who borrow and purchase eBooks from the E-Library. . 6. Online User Registration Users must be able to create Patron or Student accounts by registering online. A suitable registration page or pages should be provided. New users must go thru a verification process (TBD) to confirm their email address before their account is activated in the system. 1. 7. User Login/out Once verified, users must be able to log in to the portal. Users must be able to change their password (but not their user name/ID) There must be a way for users to retrieve a lost password Users must be able to log out. There must be a session timeout mechanism that will automatically log the user out after a period of time (period TBD). On logout, the contents of user’s Select List and Cart are cleared. The contents of the Reserved List is preserved. 1. 8. Catalog Search Users must be able to search for eBooks The system should provide interfaces for both â€Å"simple† and â€Å"advanced† searches †¢Ã¢â‚¬Å"simple† should be a search on any one of fields Author, Title, or ISBN. †¢Ã¢â‚¬Å"advanced† should provide an easy way to construct complex searches on multiple fields with different logic (e. g. AND, OR, NOT) 1. 9. Catalog Quick Search The system should provide several â€Å"quick search† options: †¢Newest eBooks – returns a listing of the 10- 50 (configurable) most recently added eBooks †¢Top 20 Titles – returns a listing of the 20 most frequently borrowed eBooks oThe actual number should be configurable by an administrator oThe UI should provide a pick list of values: 10, 20, 25, 50, 100 †¢Latest Returns – returns a list of 10-50 (configurable) most recently checked-in eBooks oEither explicitly checked in by a patron, or lending period expired freeing the eBook for loan oeBooks listed in this set must not have any reservations†¦ must be available for immediate loan 1. 0. Catalog Browsing Users must be able to browse the eBooks in the catalog Users must be able to select how they want to browse: †¢Browse by Author oMust be able to select an alphabetical subset†¦ e. g. author names beginning with A, or M for example †¢Browse by Title oMust be able to se lect an alphabetical subset†¦ e. g. author names beginning with A, or M for example †¢Browse by genre (e. g. fiction, non-fiction, science fiction, etc. 1. 11. Advanced Catalog Browsing Users should be able to browse by Publisher Users should be able to browse by Book Award Users should be able to browse according to a combination of data, such as by Author + Genre, Title + Year of Publication, Author + Book Award, etc. 1. 12. Create Select List The Select List is similar to a shopping cart except that the checkout processes a loan of the eBooks in the list rather than a purchase. Each user must be able to save a list of eBooks they want to borrow – their â€Å"Select List† †¢The Select List is only for the current session and is cleared when the session terminates †¢Each eBook added to the Select List remains in the list for 20 minutes. During this time, the number of copies available for loan is reduced by 1 and the number available is shown to ot her users. oIf the time expires and the eBook is removed from the Select List, then the number of copies available for loan is increased by 1 and the number available is shown to other users. The number of eBooks user may add to their Select List is limited to the checkout limit defined in the system configuration minus the number of eBooks patron has currently checked out. oIf user currently has the maximum number checked out, then all Add to Select List links should be disabled for that user. †¢If all copies allowable under the eBook’s DRM are currently on loan to other users, then the eBook cannot be added to any user’s Select List (the UI widget is disabled) and the UI must inform the user that no copy is currently available for loan. 1. 13. Check Out eBooks User should be able to navigate to Check Out any time via a readily visible link or button The checkout page must display the eBooks in the user’s Select List The user must be able to remove eBooks from the Select List at this point Via an appropriate UI widget, user should be able to execute check out which processes on all the eBooks left on the Select List. When checkout is complete, user must be presented with a page of the checked out titles, each title having a DOWNLOAD widget. Clicking the widget downloads a copy of the eBook with appropriate DRM applied. Each checked out eBook should remain listed on the user’s Downloads page until the loan period expires. 1. 14. Explicit eBook â€Å"Return† Users must be able to â€Å"return† any eBook on their Downloads page that has not yet been downloaded via an appropriate â€Å"RETURN THIS EBOOK† widget. Executing the return must remove the eBook from the user’s downloads page, decreases the count of eBooks the user currently has checked out (if that value is greater than zero), and increases by 1 the number of copies of the eBook available for loan.

The Exploitation Of The Alberta Community - 1374 Words

Our environment is often abused in our world. People choose to take advantage for what it s worth, and over time, the quality of nature is destroyed. After reviewing the case concerning tar sands in Canada, it is apparent that once again, there needs to be a change. Money only goes so far in the world, and if there is no action taken to help improve their environment, they will lose other aspects of society that contribute to the well-being of all individuals. The results from the video show that the Alberta community is in environmental danger that is increasing rapidly. The power from the upper classes, specifically the oil industries, are manipulating the people who make up the lower classes. They are prioritizing the amount of money†¦show more content†¦The Canadians are dependent on the constructions of things such as roads, railways, factories, offices, and other buildings, so since they collectively do not understand the damage of the tar sands, they continue living i n their developed world (Giddens). They are unaware of what the oil business is actually doing, so they are living with lies. The oil industry claims a large portion of authority in the region, so their decisions are directly affecting the common people. According to page 472 in Essentials of Sociology, businesses are constantly weighing the relative advantages of things that can contribute to their benefit, such as new locations or established partnerships (Giddens). This is shown in this Canadian region each day. The business attempts to work around any obstacle that might arise, so they can continue in their wealth. The video states that they constantly look to expand their production in other lands, even the areas of forests that have never been exploited before. Even though they contain wildlife such as caribou, black bears, and wolves, the oil industries choose to sacrifice the innocent lives of the animals for their own growth. Urban ecology is the study of urban life based on an analogy with the adjustment of plants and organisms to the physical environment (Giddens). In regards to Alberta, the relationship between their industries and the living organisms shows easily who controls the situations. At the location of the tar sands, theShow MoreRelatedGlobalization Is A As A Popular Expression1392 Words   |  6 PagesThere are elements of globalization that point towards it being a negative movement – some believe that it will force poorer countries of the world to dance to the tunes of developed countries. Globalization is considered a root cause for exploitation. Exploitation often conjures up images of workers laboring in sweatshops for 12 hours or more per day, for pennies an hour, driven by a ruthless overseer of a top business firm. Environmental devastation is also an issue that must be taken into accountRead MoreAlberta Tar Sands Sustainability Report1264 Words   |  6 PagesAlberta Tar S ands Sustainability Report Introduction Tar sands are a combination of clay, sand, water, and bitumen. As a type of unconventional petroleum deposit, tar sands are found in many places worldwide, the largest deposits are found in Alberta, Canada. The Alberta tar sand deposits contain more than 70.8% of the world s reserves of natural bitumen which representing 40% of the world’s combined extra-heavy crude oil and crude bitumen reserves. It is the only bitumen deposits that are economicallyRead MoreEnvironmental Sustainability And Its Impact On Canadians And Canadian Society1643 Words   |  7 PagesNearly fourteen years ago, the Calgary-based oil enterprise Enbridge announced its most controversial project yet; to build a $6.5-billion oil-duct from Bruderheim, Alberta to Kitimat, British Columbia (Canadian Press, 2013, para. 1). It was to be named the Northern Gateway Pipeline†.Enbridge s preliminary announcement on the sixth of March, 2002, not only divided the province of British Columbia on whether environ mental or economic prosperity was more important, but the country of Canada asRead MoreThe Poverty Of Capitalism, And Food Production1090 Words   |  5 Pagescrashes to begin with. Corporate Social Responsibility is also criticized by Hilary, who explains how large corporations use this hegemonic strategy as a mechanism for expanding their reach by aligning themselves with NGOs so they can continue their exploitation of people and resources under the protection of a philanthropic name. Inequality is increasing both between and within countries and Hilary proposes that the solidarity created by the struggle for alternatives to capitalism (ie Venezuela, EcuadorRead MoreAlberta Is The Third Biggest Recoverable Oil Patch Essay2401 Words   |  10 Pages1. Alberta has the second biggest recoverable oil patch in the world after Saudi Arabia, which hides underneath Canada’s boreal forest. Indeed, the Albertan oil patch consists of tar sands, also referred as oil sand, a combinati on of clay, sand, water and bitumen – a thick and sticky form of crude oil. Tar sands are mined and transported to extraction installations, where the oil-rich bitumen is extracted from the mixture. Alberta holds at least 175 billion barrels of crude bitumen throughout itsRead MoreThe Canadian Government Has Been Faced With A Decision1482 Words   |  6 Pages Option 1 One of the policies the Canadian Government could pursue is to move forward and approve the pipeline expansions regardless of the Indigenous peoples’ perspective. These pipelines would connect the oil sands in Alberta to markets globally which would lead to economic growth. With these pipelines approved, it would mean greater exports. The Canadian economy would profit as it would create jobs and promote resource trade opportunities. â€Å"Pipelines have been aroundRead MoreBook Review: This Changes Everything1681 Words   |  7 Pagesimpact of Climate change and its relationship with free market capitalism. She discusses capitalism as failed economic system. She goes into great depth on the subject of resource extraction, pollution and the events of surrounding the affected communities in these regions across the world. However, rather than concluding that things are hopeless Naomi Klein argues that: We can build something better and reclaim our economic syst em. She argues that the market cannot save us. We have the tools/technologyRead MoreBenefits And Consequences Of Alberta Tar Sands1938 Words   |  8 PagesRunning head: The Benefits and Consequences of the Alberta Tar Sands 1 The Benefits and Consequences of the Alberta Tar Sands Darlene Kittleson Environmental Science 101 Read MoreRegionalism and its Effect on a Unified Canadian Identity1659 Words   |  7 Pagesin Ontario hates Toronto. The different class levels make other regions apathetic about the progress most specifically, financial progress in Central Canada. When analyzing the West region of Canada two groups emerge one being the Prairies of Alberta, Manitoba, and Saskatchewan and the other being the mountainous area of British Columbia. The economy of the prairies includes manufacturing such as food machinery, transportation equipment, metal products and clothing, food and chemical productsRead MoreImportance and Significance of Calgary Urban Sustainable Development1934 Words   |  8 Pagesconcept of urban sustainable development emerged in the twentieth century. Development is defined as the way of bringing change in communities by promoting economic growth and development, changing infrastructure and utilizing technology to create stronger and advanced communities. However, this development can have negative impact on society and may lead to exploitation of natural resources, deforestation, outdoor pollution, gender inequalities and social injustice (Bartelmus, 2011). Therefore, the

The Danger Of Unchecked Ambitions - 1305 Words

The Danger of Unchecked Ambitions Everyone is born with a capacity for great evil. The idea of freedom and absence of law alters our character to ignore values and virtues, exposing our egotistic personality. Over the course of the play, Macbeth by William Shakespeare, unchecked ambitions awakens evil within characters, allowing them to be compared and contrasted. In the beginning of the play Lady Macbeth is initially presented as a confident yet ruthless individual who lacks concern for the well being of others. Meanwhile, Macbeth, the new Thane of Cawdor is able to maintain loyalty to King Duncan but also Scotland, being a character that easily obtains sympathy from the audience. Therefore, Macbeth and Lady Macbeth can be compared and contrasted to one another for their apparent similarities and differences in character. This is achieved by examining their personalities, decisions made and the conflicts they are involved in. To begin, each of the character’s personality undergoes an indisputable transformation that is represented through their vulnerability and exposure to events, allowing them be compared and contrasted to one another. Confidence and self-assurance encapsulates how the husband-wife duo can be contrasted in their seemingly different personality. Prior to committing the ultimate crime of regicide, Macbeth acts with uncertainty and is manipulated his cunning wife: â€Å"I am Thane of Cawdor./ If good, why do I yield to that [thought of killing Duncan]/ WhoseShow MoreRelatedTheme Of Ambition In Macbeth1213 Words   |  5 PagesAmbition, a trait which underlines success, but while unchecked can lead to self or societal corruption. In William Shakespeare’s tragedy, â€Å"Macbeth†, a brave general falls into tyranny and paranoia after he acts immorally upon the witches prophecies. Macbeth’s pursuit of long lasting power reveals the consequences of hubris and unche cked ambition, which ultimately leads to the the deterioration of his human nature and the corruption of the kingdom. Through the use of thematic motif, the theme ofRead MoreFrankenstein And The Psychologic And Moralistic Effects Of Community1521 Words   |  7 Pagescreate a monster out of fervent ambition. It is this unchecked ambition and mental state at causes him to create a creature against the natural order and abandon it, ultimately leading to his demise. So, what causes Victor to live this life of ruin? Part of the answer exits within the effects that community has within â€Å"Frankenstein†. Adam Smith writes the following on the effects of community on human virtue and morals: Human virtue is superior to pain, to poverty, to danger, and to death; nor does itRead MoreAnalysis Of Shakespeare s Macbeth s Macbeth 1250 Words   |  5 PagesDeemed Shakespeare’s shortest and most bloody tragedy, Macbeth is the tale of a valiant Scottish general whose unchecked ambition elicited his transformation into an immoral and tyrannical ruler. The story follows Macbeth’s encounter with the three Weird Sisters whose ambivalent â€Å"prophecies† prompted him to murder King Duncan and ultimately triggered his moral decline. Most prominent in the play is the theme of equivocation and a pervasive feeling of uncertainty is felt throughout the entirety ofRead MoreMacbeths Struggle to Gain and Hold the Crown of Scotland1288 Words   |  6 Pageswhether he needs it or not but the slowly begins to dream about Duncan’s throne. Then begins his struggle to gain and hold the crown of Scotland. He does one foul deed followed by another to get hold of the crown of Scotland. Under the influence  of unchecked power which he posses from his kingship, Macbeth takes actions that have serious and devastating consequences for himself and for other characters in the play. Once Macbeth has committed an act in which he uses power for negative ends, he finds itRead More The Transformation of Macbeth in William Shakespeares Play Essay823 Words   |  4 Pagesthee (5.3.1-7). Macbeth would develop a false sense of security, which lead him to believe that he was invulnerable. He would act as if his throne could not be threatened and that he had nothing to worry about, when however he was under great danger of being backstabbed by his once loyal friends. Furthermore, Macbeth creates a false sense of mind and forces himself to believe that the words of the Three Witches are true. Macbeths incorrect conclusions formed from the apparitions and his ownRead MoreModule a961 Words   |  4 Pagesutilises the creative arrogance of the Romantic imagination to fashion a Gothic world in which the protagonist’s usurpation of the divine privilege of creation has derailed the conventional lines of authority and responsibility. Her warning of the dangers of such actions is encapsulated within Victor’s retrospective words of â€Å"how dangerous is the acquirement of knowledge†, whilst Shelley’s use of a fragmented epistolatory narrative adds a disturbing sense of truth, foreshadowing the dark consequencesRead MoreEssay on The Historical Perspective in Mary Shelleys Frankenstein1040 Words   |  5 PagesFrankenstein. In the novel, Victor Frankenstein is a doctor who seems discontent and achieves satisfaction by exploring the supernatural realm. The creation of his monster comes about because of his unchecked intellectual ambition: he had been striving for something beyond his control. Consequently, his ambition is misled and his life becomes a hollow existence. Frankenstein states, Learn from me, if not by my precepts, at least by my example, how dangerous is the acquirement of knowledge, and how happierRead MoreWilliam Shakespeare s Macbeth - A Man Without Ethics Is A Wild Beast Loosed Upon This World1286 Words   |  6 Pageshis renowned work, Macbeth. In this play, Shakespeare primarily uses the characters of Macbeth, Lady Macbeth, and Banquo to warn of the dangers of a loss of morality. Closer to Camus s time, the 1998 film A Simple Plan uses strikingly similar techniques to exhibit the same concept. It too, uses its main characters- Hank, Sarah, and Jacob- to warn of this ambition-fuelled c orruption of morality. Through juxtaposing the significant actions the main characters of each work make, it is clearly evidentRead MoreTheme Of Ambition In Macbeth1552 Words   |  7 PagesShakespeare, ambition is the key theme throughout the plot. It is the sole reason the events occur as they do. Many refer to Macbeth as the play of ambition due to this very reason. However, as we read through the play we begin to see effects of each character’s desires on themselves as well as those who surround them. We see some characters follow their ambition through violent ways while some achieve it through manipulation. Three characters in particular however, followed their ambitions and eventuallyRead MoreEssay on Great Expectations Theme Analysis1256 Words   |  6 PagesPip lies to the both of them about his experience, but feels guilty about doing the same to Joe and confesses his wrongdoing. Joe shows understanding towards Pip, and instead of sternly rebuking him for lying, h e simply but seriously Pip about the dangers of lying, saying â€Å"if you can’t get to be oncommon (uncommon) through going straight, you’ll never get to do it through going crooked† (Dickens 100). While Pip’s relationship with Joe is being tested by his desire to gain a higher social standing,

Marketing Plan for Gelato - 6727 Words

Executive Summary As the amelioration of living standard, the requirement in quality of life also improved. Accordingly, people do not only satisfy their basic needs, but also seek for a sense of relish. The notice of this Epicureanism enhances the idea of commencing GELATO. GELATO will be the leading ice cream manufacturer and wholesaler in territory 30. GELATO will produce three products for three different segments; family, gourmet and lifestyle. Each product will have different tastes, cream content, packaging...etc. Each of these features will be further discussed in this marketing plan. Ice cream is a seasonal product, due to this seasonal impact, GELATOs marketing mix; the 4Ps (Product, Promotion, Price and Place) will change in†¦show more content†¦The gourmet segment is very different from the family segment. They are young, and generally have no children, so they have a strong preference for high quality products and are quite happy to pay premium prices for brand that can deliver this. This segment is most attracted to status products and is more likely to be influences by appeals to their ego rather than basic needs. So the prices in this segment can set in the premium range prices, the promotion campaign and the packaging would more likely to be fashion and feel younger to satisfy young peoples higher level of needs. The lifestyle segment Demographics: over 55 years old, as well as small group of women aged between 25 and 45 male and female restricted income old couple living without children Geographic: the company is operating in Territory 30 Behaviours: ice-cream would satisfy consumers personal needs in this segment. At the beginning, this market segment represents about 30% of the total potential sales. In the current years, there are few ice-cream produces on the markets that are designed for this segment, because of there are increasing group of consumer in this segment are more concerned and aware of the implications of diet on their health. Most of there consumers do not buy ice=cream as a consequence, such as they thought ice-cream have high calories and not good forShow MoreRelatedA Digital Marketing Plan For Dal Wing Yu Ko ( 24190063 )3273 Words   |  14 Pages N2 Extreme Gelato A Digital Marketing Plan Prepared by: Gloria Wing Yu Ko (24190063) Date: 9 October, 2014 â€Æ' Table of contents Executive Summary Introduction N2 Extreme Gelato N2 Extreme Gelato’s Current Marketing Strategies Events Newspaper Instagram Facebook, Twitter and Urbanspoon Website Digital Trends Mobile Visuals and Texts Applications Future Digital Issues Spread of Negativity Excessive Amount of Information Change Recommendation Apps Website FacebookRead MoreThe Cultural, Economical And Social Factors That Affect The Industry Of Gelato, Ice Cream, Yogurt And2616 Words   |  11 Pagesmarket. The typical gelato shops in Italy are characterized by its unique atmosphere imitating the European lifestyle. Its homemade frozen desserts are the center of attraction not only for adults but for all consumers of all ages. Gelato is indeed popular in Italy as it is enjoyed by all kinds of consumers (D’amico, Nevstrueva, Guan, Gon, Annini, and Yang 8). This paper aims to provide a discussion of the cultural, economical and social factors that affect the industry of gelato, ice cream, yogurtRead MoreMission Statement : Desert Dreams1343 Words   |  6 Pagesindividuals or groups who are in transit to other events or activities. Besides formulating a marketing-oriented and customer focused mission statement, Desert Dreams should establish an objective to achieve profitability over the next two to five years. Over the space of five to ten years Cake should aim to expand into new stores in Sydney or Melbourne. During the infancy of the business the marketing plan, Cake should attempt to match internal strengths to external opportunities. In addition, theyRead MoreIce Cream Industry Analysis8061 Words   |  33 Pagesmarket leaders with the power to shape industry events. The Indian ice cream industry is currently estimated to be worth Rs. 2,000 crores; growing at a rate of approximately 12% explains RS Sodhi, Chief General Manager of Gujarat Co-operative Milk Marketing (GCMMF), the makers of Amul. The ice cream market in India can be divided into: The Branded Market: Amul, Kwality Walls, Vadial, Mother Dairy, Scoops and Others. The Gray Market: small local players and cottage industry players. Industry at aRead MoreThe Growing Market Of Coffee1103 Words   |  5 Pageschain system which began in 2000 in Adelaide and desired to provide ‘simply Italian’ experience for customers. CIBO Espresso quickly became a dining landmark in Adelaide since its high quality, traditional Italian menu including cakes, pastries, gelato, wood oven bread made on the premises and outstanding coffee (CIBO Espresso 2014). Now CIBO Espresso has expanded to 18 outlets with 16 in Adelaide and two in Brisbane since their first try in Adelaide. CIBO Espresso is so popular through AustraliaRead MoreThe Road Corridor As An Important Area For Future Redevelopment Essay1183 Words   |  5 PagesIn 2006, The City of East Lansing referred to The Trowbridge Road Corridor as an important area for future redevelopment in their â€Å"Big Picture† Comprehensive Plan. Being a main route to East Lansing and Michigan State University it allows high visibility and access to and from the surr ounding neighborhoods. In order to encourage future development in this area, most of the properties along that corridor needed to be redeveloped. Review for this project began in 2007. Due to the original design forRead MoreUnilever : A Dual Company1673 Words   |  7 Pagesbelieve that success means acting with the highest standards of corporate behavior towards our employees, consumers and the world in which we live.† In 2010 Unilever launched a 10 year journey focused on sustainability (Unilever Sustainable Living Plan), taking responsibility for their operations, suppliers and consumers. At the core of the mission is their objective: â€Å"to help people feel good, look good, and get more out of life† (Unilever’s website). The concentration of Unilever’s customerRead MoreNatural Ice Cream Case Study2867 Words   |  12 Pagesalthough the company has a strong position it does face challenges. One in terms of continually innovating and introducing new products coupled with consistency and the other through competition from not only local players but also foreign players like Gelato, Amore etc The questions before Management was Should Natural increase its advertising to reach out to a larger segment of the masses? Should it expand beyond the precincts of Maharashtra and Gujarat to enhance its market share? ___________Read MoreCost Volume Price And The Price Of Cheese2358 Words   |  10 Pagestranslates to selling 1,680 instead of the original target of 1,735 pizza’s per month. (55 less pizzas to sell to achieve breakeven). The change is hardly visible on the CVP analysis chart. d. Additional franchise stores open in the state – franchise marketing fees eliminated by the franchisor company. Approximate reduction in Variable Costs per month by $1,800 Calculation: New Variable Cost Total = $23,060 - $1,800 = $21,260 Total Variable Cost per Unit = $21,260/6,000 = $3.54 Contribution Margin perRead MoreA Mission Statement For U Swirl, Inc.2221 Words   |  9 Pagesassistance with trade area development, site selection, and lease negotiation, ongoing coaching, local store marketing, and more (U-Swirl, 2016). Although franchising leads to less control for U-Swirl, Inc., the more centralized structure of its brands’ training and marketing has led to a more cohesive and consistent strategy for U-Swirl, despite brand-to-brand differences like marketing, imagery, color schemes, and so on. Operational Restructuring Starting in September 2014, U-Swirl, Inc. began

Accounting Standards Board Is Governmentalâ€Myassignmenthelp.Com

Question: Discuss About The Accounting Standards Board Is Governmental? Answer: Introduction The Australian Accounting Standards Board is the governmental agency that is indulged into the practice of maintaining and developing financial reporting standards that apply to private and public companies operating in the Australian market. Various reporting standards have been introduced by AASB which highlights the various practices that businesses are required to comply with(Dakis 2016). It is mandatory for the companies to prepare financial reports and to comply with the guidelines. The platform developed by AASB has allowed facilitating interaction between the companies operating in the Australian market and the global economy. For the present sector Telecommunication sector has been chosen from the GISC list. Further, this sector is indulged into the practice of delivering communication service. The organization chosen is Telstra Corporation Ltd which is Australian telecommunication and media firm that builds and operates different networks along with mobile, voice and anothe r form of products. Why Leasing Standard Has Been Changed Leasing standards have been changed where the main motive behind the same is that operational and more effective financial reporting will take place. Further, with the introduction of new standards more transparency will be possible to the lease obligations by taking into account, all leases onto the balance sheet(Bozzolan, Laghi Mattei 2016). The main reason due to which lease requirement has been updated is that listed companies that are complying with International Accounting Standards Board have lease commitments of approx US $3.3 trillion out of which 85% are operating leases, and it has no such influence on the balance sheet. Below are the main changes that have taken place Impact on lessees All the range of leases will be undertaken on Balance sheet, but it will not undertake leases of low value and short term. Lease liability will not undertake options periods except exercise is reasonably certain and the overall contingent payments that are associated with the sale (Deloitte 2017). Apart from this, influence on lessor is also very little as the current standards are minorly modified. New guidance has been introduced about the sale and leaseback accounting. The main changes have been witnessed where there is no such difference in between operating and financial lease. Lessees will be granted right to use asset and lease liability onto their balance sheet for all the leases. Different type of operating leases are presently defined by AASB 117 leases, and they do not influence the balance sheet will be required to be capitalized on the balance sheet in case if IFRS 16 is adopted(Hodgson Russell 2014). This will directly represent asset and liabilities on the companys balance sheet and can influence bank covenants that involve Debt/Equity ratios. Some advantages along with disadvantages are present that will influence the overall activities of the Telstra Corporation Ltd Benefits Detailed leasing information and broad array of report which takes into consideration fixed asset balance sheet, obligations analysis report It is possible to export any essential lease and asset information which is needed Overall the balance sheet prepared by business will be more transparent (Limijaya 2017) Quality of financial reporting is also main benefit as the assets of the business can be easily reflected along with the credit rating etc. Disadvantage The introduction of the new model will influence the business model of the lessors Businesses have to undergo training as they are not aware of the concept of AASB 16 and due to this reason proper information is required to be gathered so as to comply with the government practices. Effect Of Aasb 16 On Chosen Stakeholder AASB 16 will directly influence the financial statements prepared by Telstra Corporation Ltd. Balance sheet: AASB 16 requires leases to be reported on the balance sheet which does not takes into consideration low-value assets along with the short term leases and this directly leads to rise in the lease assets where the right to use asset is granted and the liabilities. Lease liabilities will be reflected in the balance sheet of the company(Government 2017). Apart from this, lease assets will undertake the costs that are associated with entering into the lease. Income statement: Considering the income statement of the business which takes into consideration all the income and expenses of Telstra Corporation Ltd. All the rental expenses associated with the business such as single expense charge to operating expense under the current accounting model will be replaced with depreciation charge on the lease assets and the different finance costs that are linked to the interest component of the lease liability(standard 2016). As per the new standard introduced by AASB 16 the implicit interest in the lease liability will be undertaken as a part of the financial cost. Further, the amortization of the lease asset will not be part of EBITDA. So, this will directly lead to the rise in EBITDA level(Holland 2016). The overall influence on profit before tax will rely on the different type of leases that are present with the business. It has been assumed that profit before tax will be low due to the presence of high-interest rate. Cash flow statement: It takes into consideration the operating, investing and financing activities linked with the business management. The disclosure of principal payments associated with the lease payment is considered to be part of financing activity. Overall the nature of lease payment will be shown in the cash flow statement. It will involve the interest portion associated with the lease liability in accordance with the IAS 7 statement of cash flow requirement which is linked with the interest paid(Houqe 2017). So, in this way, the introduction of AASB 16 will have the direct impact on the business operations, and it is required for Telstra Corporation Ltd to comply with the guidelines so that overall operations can be carried out as per the government guidelines. Aasb 16 Would Result In Reporting The AASB 16 standards introduced will surely improve the reporting practice and will provide more appropriate to the users of the financial statements. It will reflect the asset and liabilities of the business in appropriate that can allow stakeholders of Telstra Corporation Ltd to judge the financial performance of the business in the most effective manner. Apart from this, for the telecom industry businesses operating under this sector are required to unbundle multiple element arrangements that are provided to the customers(Standard 2016). The new system directly highlights the type of lease such as it may be capacity or service for a fiber optic cable. It is required for all the telecom companies to determine whether their lease provide control over the physically distinct portion of an asset. For the customers, the standard has developed a single accounting standard which takes into consideration right of use asset along with the lease liability(Kober, Lee Ng 2013). All the telecom companies operating in the market are required to consider whether the addition of lease liabilities must be undertaken at the time of determining the level of debt obligations. In short, the overall reporting with the introduction of the new standard will take place in the better manner. It is easy to determine the overall position of the business by analyzing the balance sheet, income statement and the profit and loss account(Sinclair Ridley 2016). Along with this, the major costs of the business can be known. It is beneficial for the investors also where they can easily take the investment decision. Discussion For Ceo The new standard introduced AASB 16 is a new single lessee accounting model, and it is required for the lessee to consider the key assets and liabilities. Further, the lessee is required recognize the right of use asset that clearly indicates that leased asset can be easily used. It is possible to measure all the assets and liabilities of the business in the proper manner. AASB 16 takes into consideration all the disclosure requirements for lessees. The main reason due to which this standard has been issued by the regulatory authority is that leasing is one of the most crucial activities of every enterprise(KPMG 2016). With the introduction of new approach associated with the lease accounting, it is required for the lessee to recognize assets and liabilities. Another key objective is that both lesser and lessors can provide relevant and true information that clearly indicates the business transactions. Further, it is a well-known fact that every business is required to share true fin ancial information so that users or stakeholders of the business can take decisions by same. In case if the true information is not published then it can have an adverse impact on the company. Conclusion The entire study carried out has supported in knowing about the AASB 16 standard introduced along with the key impact that it will have on the business. Further, it has influenced various industries such as healthcare, telecom, information technology, metal, and mining, etc. The main motive due to which leasing standards have been changed is that more accurate reporting of the financial information can take place and the users of the information can take decisions accordingly. Apart from this, it will have an impact on both lessor and lessee. In short, it acts as both advantage and disadvantage to the business. References Bozzolan, S, Laghi, E Mattei, M 2016, 'Amendments to the IAS 41 and IAS 16implications for accounting of bearer plants', Agricultural Economics (Zem?d?lsk Ekonomika), vol 62, no. 4, pp. 160-166. Dakis, GS 2016, 'Upcoming changes to contributions and leasing standards.', Governance Directions, vol 68, no. 2, p. 99. Deloitte 2017, Australian Accounting Standard 16, Leases: effective 1 January 2019, viewed 23 August 2017, https://www2.deloitte.com/au/en/pages/technology-media-and-telecommunications/articles/australian-accounting-standards-16.html. Government, N 2017, Guidance for AASB 16 Leases, viewed 23 August 2017, https://www.treasury.nsw.gov.au/sites/default/files/2017-04/Guidance%20for%20AASB%2016%20Leases%20-%20New%20Lease%20Standards.pdf. Hodgson, A Russell, M 2014, 'Comprehending comprehensive income', Australian Accounting Review, vol 24, no. 2, pp. 100-110. Holland, D 2016, IFRS 16 Leases - What does it mean for you?, viewed 23 August 2017, https://www.moorestephens.com.au/news-and-views/january-2016/ifrs-16-leases-what-does-it-mean-for-you. Houqe, MN 2017, 'IFRS Adoption and Audit Fees-Evidence from New Zealand. International', Journal of Business and Economics, vol 16, no. 1, p. 75. Kober, R, Lee, J Ng, J 2013, 'GAAP, GFS and AASB 1049: perceptions of public sector stakeholders', Accounting Finance, vol 53, no. 2, pp. 471-496. KPMG 2016, IFRS 16 Leases A more transparent balance sheet, viewed 23 August 2017, https://www.in.kpmg.com/ifrs/files/first-impressions-leases-IFRS16.pdf. Limijaya, A 2017, 'ONE FINANCIAL REPORTING GLOBAL LANGUAGE: THE ULTIMATE GOAL?', Jurnal Riset Akuntansi dan Keuangan, vol 5, no. 1. Sinclair, S Ridley, C 2016, SPECIAL GAAP REPORT 'AASB 16', viewed 23 August 2017, https://gaap.com.au/wp-content/uploads/2016/03/GAAP-Consulting-Special-GAAP-Report-AASB-16-Leases.pdf. standard, I-TNL 2016, IFRS 16: The leases standard is changing Are you ready?, viewed 23 August 2017, https://www.pwc.com.au/assurance/ifrs/assets/ifrs16lease-brochure.pdf. Standard, A 2016, Leases, viewed 23 August 2017, https://www.aasb.gov.au/admin/file/content105/c9/AASB16_02-16.pdf

The Book Of Job, Explained Essays - Book Of Job, Bible,

The Book Of Job, Explained The Book of Job is not simply a story, but a fable, rich with meaning and lessons to be learned. I found Job to be one of the most interesting accounts in the Bible, especially because it attempts to rationalize human suffering and the ways of the Lord. It seems to me that the idea came first, and a story was found to fit it, or one was made up, but that the entire reason for the Book of Job to be included in the Bible is for its purpose in teaching us that we must endure what troubles we are given, because it is the Will of God. I have many questions about this book, none of which can be easily answered by anyone living today: Who wrote this tale, and how did they know what took place in heaven? Did they just see Job suffering his losses, only to regain them tenfold when his faith did not swerve? These are only a few of my thoughts as I read Job, but overall, I found it a fascinating story that I wanted to explore in detail, and that is why I chose to write on it. Job was a righteou s man who lived in Uz with his seven sons and three daughters. He owned seven thousand sheep, three thousand camels, five hundred yokes of oxen, five hundred donkeys and many slaves. Each year, he held a banquet where Job would have each of his children purified, for fear that they might have sinned and cursed God in their hearts. On the day that the angels came to attest before God, God pointed out to the accusing angel (Satan) how righteous and respectful Job was to Him. Satan claimed that Job's actions and character originated with evil and self-serving motives: Job is so righteous and respectful because he has no reason to act otherwise, but if God were to give him hardship, he would curse the name of the Lord. Satan challenges God to test Job, and reluctantly, God accepts. Here, we see Satan prodding the Lord, who is supposed to be almighty and knowledgable about everything, into testing one of his faithful servants for no reason other than to prove his loyalty. This explains w hy God sometimes strikes down the righteous for no apparent reason, but it also makes us question whether or not God truly has our best interest at heart. God seems to have the character of a small child here, wanting to uphold his name, to show Satan that he can too prove that Job is faithful. On Earth, Job was stricken with misfortune. All his children died of one tragedy or another, his animals were either stolen or struck by lightning. Job did not curse God, he rationalized the act, what God gives, He can also take away. He bragged to Satan about how faithful and righteous his servant Job was, like the small child we saw him as before. Again, Satan pushed God on, claiming that Job was still faithful and righteous because he had not been affected directly by God's test. He persuades God to test Job once more. This time, Job's health is destroyed in a most horrifying form. Job is covered in boils from head to toe so badly, that he uses a piece of broken pottery to scratch the dead flesh off with. At this point, Job's faith in the Lord is tested by his wife, who wondered why he is still so faithful to God. As we all know, the hardest part of faith is to believe when others around you do not, and can convince you that they are right while you are wrong. Still, Job rebuked his wife and refused to sin. Job had three friends: Eliphaz the Temanite, Bildad the Shuhite, and Zophar the Namathite. These three friends heard of what happened to Job and came to offer their sympathy and grief. After about a week of prayers, Job finally broke down and cursed the day he was born. He wondered why life should be given to a person who desires only death, who has ceased to find any value in life, who