Treatment of Race in the Hobbit by J.R.R. Tolkien

The Hobbit is a novel about a complacent hobbit named Bilbo Baggins accompanying a group of thirteen dwarves - as their burglar - on a journey to regain the dwarves’ treasure from the vast, beastly dragon, Smaug. Along the adventure, Bilbo starts becoming the brave adventurer he was meant to be. While the story is a fun, adventurous tale, the stereotypes and racism of/in the character races could be seen as a reflection of discrimination in the early 1900s and modern days. The way character groups in The Hobbit are mistreated is similar to the way specific groups in society were treated in the early days. Character groups in the Hobbit include Trolls, Dwarves, Elves, Goblins, Hobbits, etc. Trolls are dull-witted, short-tempered and carnivores (three trolls captured the dwarves and tried to eat them. They speak with thick, cockney accents and they revert to stone when exposed to sunlight. Hobbits are about half human height with neither beards nor magic to them. They are lazy a nd fat and they wear no shoes. The Took side are adventurous while the Bagginses are content and happy. Goblins are ugly, filthy-fanged humanoids that capture the Dwarves and Bilbo for trespassing. They are infamous for their ability in making cruel weapons and torture devices. Goblins (also called Orcs) inhabit the Misty Mountains. Dwarves are shorter and stockier that humans and they are greedy and pretty tricky creatures. They are fierce in battle and they distrust elves. Dwarves are mainly positive

How Nurses Accommodate And Overcome Religious And Cultural...

The topic I have chosen is, how nurses accommodate and overcome religious and cultural beliefs in different patients that may cause issues or obstacles in their hospitalization and recovery process. There are many different cultures and religions in the world, and all of them have different views on healing practices. It is a nurse s job to do what is best for the patient, however, they also must accommodate the patient s and their family s wishes for recovery. It is interesting to discuss this topic because it will be a common issue that many nurses will have to manage while working in a hospital. It is enjoyable learning about people s beliefs and cultures and any nurse would obviously not want to do wrong by them or offend them in any way. A couple of ways a nurse can accommodate a patient and family’s culture are, being an active listener and taking the nurse’s personal time to learn and read up on other cultures that are unfamiliar or different to his/her own. Nurses are responsible for the best possible care for their patients and accommodating their cultural needs will make the patient’s hospital stay a much easier and comfortable one. (Kersey-Matusiak, 2012) Issues that can arise from cultural differences are food disparities, personal space issues which contribute to levels of comfortability, and stereotyping. These situations can make the hospital stay aggravating and uncomfortable for a patient that is of a different culture than the nurse who isShow MoreRelatedThe Culture Diversity Theory For Nursing Essay1483 Words   |  6 Pageshealth care system. As nurse student in today’s society you will come in contact with a lot of cultural differences, but having basic knowledge of cultural diversity will be an advantage, and it’s significant for a nurse to understand the interaction of these cultural systems which enables nurses to become more effective in doing nursing assessment and serving as client advocates . The focus of the theory is toward developing new practices for nursing to meet diverse cultural needs and to provide culturallyRead Morefmily health1787 Words   |  8 Pageschallenge for nurses when it comes to delivering meaningful health promotion and illness prevention-based education. How do teaching principles, varied learning styles (for both nurses and patients), and teaching methodologies impact the approach to education? How do health care providers overcome differing points of view regarding health promotion and disease prevention? Provide an example. 1) We live in a very diverse nation and overcoming challenges related to cultural beliefs and preferencesRead MoreReflection of My Experience with Culturally Sensitive Care1363 Words   |  6 PagesIntroduction As a nurse strive to provide culturally sensitive care, they must recognize how their clients and their perceptions are similiar as well as different. 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The archipelago consists of over 7000 volcanic islands with a total area of nearly 300,000 square kilometers. The islands areRead MoreA Brief Note On The Refugee Agency Un2619 Words   |  11 Pageswhen faced with barriers linked with migration such as language and culture. Nurses are the main health contact for these refugees. It is necessary that nurses who work with refugees should know the skills to give quality effective care. Although there are very few manuals written on working with refugees, these are mostly inclined towards medical practitioners. This lack of professional support and guidance may put the nurse caring for refugees at risk of developing secondary trauma .However; it isRead MoreBarriers of Change2260 Words   |  10 Pagesorganization conducted a survey asking employees to identify sources of job satisfaction and dissatisfaction. This survey was part of a large scale effort to identify ways to improve performance, quality of care, patient outcomes, patient satisfaction, and nurse satisfaction. By allowing employees to engage in the process of shared diagnosis, we can create a sense of dissatisfaction with the status quo and begin to unfreeze behaviors that have been hindering our organization from reaching it’s full potentialRead MoreCommunication And Loss : An Essential Part Of Nursing2795 Words   |  12 PagesAlthough it is important to fully appreciate the concepts above, it is necessary to identify potential factors which also may have an effect on why communication and loss can be difficult. Once this has been approached, it can be something for a student nurse to recognise and apply during placement. Person centred care involves balancing what is important for a person with what is important to a person (Sanderson, 2002). Balancing the above factors is fundamental to person centred care, according to SmullRead MoreAdvancing Effective Communicationcommunication, Cultural Competence, and Patient- and Family-Centered Care Quality Safety Equity53293 Words   |  214 PagesAdvancing Effective Communication, Cultural Competence, and Patient- and Family-Centered Care A Roadmap for Hospitals Quality Safety Equity A Roadmap for Hospitals Project Staff Amy Wilson-Stronks, M.P.P., Project Director, Health Disparities, Division of Quality Measurement and Research, The Joint Commission. Paul Schyve, M.D., Senior Vice President, The Joint Commission Christina L. Cordero, Ph.D., M.P.H., Associate Project Director, Division of Standards and Survey Methods, The Joint

Advantages of Diverse Workforce Samples †MyAssignmenthelp.com

Question: Discuss about the Advantages of Diverse Workforce. Answer: Introduction: Workplace diversity can be defined as the culture of work that exists when different types of people work in an organisation. All these individuals usually have vast amount of characteristics, culture and experiences which often vary from each other. Each and every individual of the organisation shows characteristics of workforce diversity that mainly includes the different parameters like race, ethnicity ability, gender, age and different types of skills and abilities that are usually present in the individual depending upon their own cultural and societal backgrounds. An organisation which encourages a wide diversity of people working together is often benefitted because they are capable of bringing great competitiveness along with Innovation and the people working there shows great skills that help in resolving different complicated problems in different manners. All those organisations which usually encourage the diversity in workplace help in developing opportunities for themsel ves with new ideas and also gets a greater scope of increasing their International opportunities.. Although it has a large number of positive impacts but it also has different negative impacts. Managers often play a very important role in handling the positive as well as the negative aspects and this domain will be discussed in the following paragraphs. Advantages of diverse workforce: Often organisations employee a diverse workforce as it provides many advantages. a diverse workforce usually helps in implementing positive impact on customers sales as well as profit to the organisation. the recruiters of a company usually increase talent of the people working in the organisation by recruitment of them through the process of relevant qualifications and their experience in different fields rather than just searching the limit 2 gender age as well as rays which are not very much important to the role. Organisations who want to make profit on the Global scale can be benefited from the different language diversity which are exhibited by their diverse work force. An example can be provided to make the situation clearer. Those employees who are from Japanese background will provide more benefit to the company if the company wants to make profit in the Japanese market. This is because the Japanese employees can easily communicate with the Japanese market and provide better outcomes as they are well aware of the culture and the likings of the people in Japan. in such a scenario it would be more beneficial for the workers of the Japanese background to communicate with the Japanese culture rather than implementing a westerner to participate in the same business deal. It often becomes important for many organisations to implement the culture of diversity in workforce so that each and every employee can understand each other and respect each others cultural background. This will help in creating a great working environment which will bring great reputation for the company on a global scale. Moreover when people from different backgrounds are working together they are able to display different traditional working styles which might bring benefit to the organisation and at the same time they will be able to provide new ideas that might be beneficial for the company. This can be again supported with the help of an example. Let us assume a scenario where a store manager moves from UK to that of Australia and his idea of running a business is totally different from the basic current idea of running a business. Previously the store manager used to believe on the idea that he would order products from the manufacturer only according to the demands of the consumers. In the new cultural scenario he came to know about a new idea where he now fills up the entire shop with newer products irrespective of the demands of the consumers that automatically helps in developing attention of the consumers and the consumers come in huge numbers just out of curiosity and attention. These had increased his sell in the past few months in comparison to the sell he used to do from the traditional method of selling products. Here the storekeeper is mainly benefited from the cultural change and gained a new idea in Australia which he never followed in United Kingdom Disadvantages of diverse workforce One of the most important negative aspects of diverse workforce is challenges faced by different workers in their communication skills. Different workers coming from different backgrounds have their own language as their mother tongue which might not be English and therefore they might face a huge amount of difficulty in getting accommodated with the new language in the new land. Moreover even if they speak English, they might have differences as different developed Nations have their own form of speaking English. These can often lead to different issues such as miscommunication, confusion, frustration and similar others. It might result in loss of productivity as well as different other issues like conflict at workplace. This can be simplified with the help of an example. It might happen that a manager gives a particular walk to the employee by discussing the requirement of the assignment but the employee understands the details of the assignment differently as he could not understand the language of the manager. However, such a situation may develop tension between the employee and the manager and ultimately the productivity of the organisation will be hampered. Organisations recruit diverse workforce in the company without planning proper strategy to handle the different issues which might be faced by the different people in the working area. As a result, discrimination problems arise among the work force which increases tension creates negative feelings about each other and also at the same time causes the development of a blame game that also hampers the productivity of the workplace. This can be simplified with the help of an example. If an organisation has recruited a large number of Asian people but have not developed a proper scheduled plan for providing them good benefits according to the practice of their culture, it might result in development of negative feelings among the workers against the the organisation as they would feel that their self respect is affected. Hence HR department should be very careful in developing a strategic plan for the management of the diverse workforce. How is this relevant to the role of managers? Managers often play a vital role in the workplace because they are considered as the leader of the teams. They have to develop a proper knowledge about each and every workers thought process, the style of working and their morals and virtues. Managers need to work with every employee after developing an idea about the both positive and negative aspects. They have to support employees who lack skills or who have language barriers. The leaders have to maintain the fact that each and every employee should feel that their voice is heard to the organisation and that their situation is appreciated by the organisation. Moreover diversity in the workplace also helps the managers to come with new ideas and patterns of achieving Unity in their team. The managers need to provide direct opportunities to each and every diverse employee so that with the better performance of every employee, companys productivity gets increased. Conclusion: Working with a diverse workforce always brings out positive impact on the organisation. It is seen that the number of benefits are greater than the number of disadvantages faced by the organisation when they try to maintain a diverse workforce. Hence every organisation should try to implement search workforce if they have the aim to expand globally and become a reputable name in the field of business.

Slavery In The South Essays - African Slave Trade,

Slavery In The South The introduction of slavery in the Southern colonies helped the development of their economy. The plantation owners had no choice but to turn to slaves because of the lack of colonial workers and indentured servants. Slaves increased the productivity and profits generated by the huge plantations in the South because they had advantages over indentured servants. It also caused the South grow and develop different from the North, which would later lead to conflict between the two. There were many factors that caused the Southern colonies to adopt slavery into their society. Probably the biggest factor was that there werent very many colonial workers for the plantation owners to hire to work the fields. It was like this because the land was cheap and abundant therefore causing the colonist to buy their own land and have their own plantations to run instead of working for another colonist. This meant that there were less and less colonial workers to work the fields and those who did would demand high wages because there was so few of them. In 1700, only 13,600 whites lived in the lower South compared to 90,700 in New England and 49,900 in the middle colonies. This shows that the South lacked in the white working force, forcing them to find another source of labor, African slaves. Another source of labor that was quickly dwindling for the plantation owners were indentured servants. In the first couple of waves of settlers that came over to the New World, many cam e over as indentured servants because it was the only way for them to pay for a trip over to escape the English economy and poverty. But the English economy began to improve and people didnt need to come over anymore causing even more trouble for the plantation owners to find people to work the fields. Without slaves, it would have been very hard for the South to become productive. Huge plantations that required hundreds of workers never would have made it during the 1600 and 1700s. The introduction of slaves greatly increased productivity and profits for the South. Using slaves had advantages over indentured servants. First, children that were born from an enslaved woman were property of the person who owned the slave that had the child. This meant that slave owners wouldnt have to buy new slaves if old slaves died. Since the slaves were a different color than the colonists, run-a-ways could be found easier and therefore plantations didnt loose as many slaves as they would have if they were using indentured servants. Slave owners also found out that even though slaves were more expensive than indentured servants, they proved to be more profitable in the long run. Slaves being introduced into the South cause the South to develop and grow even farther apart from the North. They already had different types of economies; the South was primarily agricultural while the North was more trade. They had their different views and thoughts on ideas and slavery seemed to be the one that caused a lot of trouble between the two. The North strongly opposed slavery but the South needed slaves to survive. With these different points of view, it leads to future conflicts between the two sides. In conclusion, the South needed slaves to survive. Plantation owners had no choice but to turn to slave because of the lack of a large working pool. Slaves proved to be more profitable than indentured servants because they had other added bonuses that came with them. Slaves caused the South to develop more independently from the North. Without slaves, the South never would have been able to survive but consequently it lead to future conflicts with the North. History Essays

Facebook informative speech free essay sample

?It is a feeling that we are all familiar with. The little build-up of tension when the loading screen starts, the little release when it jumps and the page loads. It is the first thing most of us do when we log on to the internet and would subconsciously check on when using our phone. Yes, today I am going to talk about the social media which most of you would be all too familiar with- Facebook. Launched in February 2004 in his Harvard dorm room, Mark Zuckerberg have successfully revolutionised the concept of social interaction. With just a click of a button, one would be able to view the profile of another. Such a process of stalking people has become viral, making Facebook the top social networking platform in the world. To date, Facebook passes 1. 19 billion monthly active users. In Singapore, a staggering 54. 5% of the population have subscribed to Facebook. 54. 5%. That is an amount higher than any other activities that Singaporeans engage in. We will write a custom essay sample on Facebook informative speech or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is a social addiction that is more difficult to resist than cigarettes or alcohol. According to a study from Chicago University, a week-long study polled using Blackberries; subjects aged 18-85 experienced a powerful desire to check social media. It is an addiction that ties seamlessly in our lives, resulting in several implications that are categorised based on love, work and death. The changing of relationship statuses in Facebook. The moment when your friends announced an open relationship. The amount of likes and congratulatory comments that followed. And then, comes the break-up. Such interactions between couples before and after the relationship begins can be traced in Facebook. It is even said that Facebook might understand your romantic prospects than you do. In a study by a team of scientists in Facebook data science blog, statistical evidence hints the start of a potential relationship. Relationships start with a period of courtship: on Facebook, messages are exchanged, profiles are visited, and posts are shared on each others timelines. In exactly 12 days before the relationship begins, evidence suggests a peak of 1. 67 posts per day. According to the book â€Å"The Facebook Effect† by David Kirkpatrick, by examining friend relationships and communications patterns, one could determine with about 33 percent accuracy that a user was going to be in a relationship with a week from now. It is no doubt that Facebook could even predict a break-up, even before the individuals could. In a survey of 1000 Facebook users by SNAP interactive, 25% of respondents found out their relationship was over by seeing it on Facebook. And 21% admitted they would change their Facebook status to single, in order to break up with someone. Seeing the intimate effect of Facebook on love relationships, it would be no surprise that Facebook also relates closely to our work. If you are looking for a job or internship, please be aware of the posts that you put up on Facebook. According to Duffy in her book â€Å"Employers Use Facebook in Hiring Process†, 1 in 10 employers uses or has used social networking sites when screening job candidates. If you are a frequent drinker and patron to clubs, it would be mindful to note the information you put up on Facebook. In a Careerbuilder. com’s survey, 48% of employers turned off candidates who posted information about drinking. While you should worry about the posts you put up, employers checking on Facebook can also be good news. Many of the survey respondents said that they had found information on Facebook that boosted a candidate’s chances of being hired. For example, 46% said that they liked applicants whose posts or photos showed a creative side. And now to my last point, death. â€Å"RIP†- Rest in Peace, would be a common acronym that many of you would post on Facebook, should you encounter any unfortunate passing of a known person. For many, Facebook has become a highly accessible platform for grieving. Social media after death becomes a more mainstream as people are beginning to plan for their own death in order to protect and preserve the online information they have cultivated for years. A Facebook app called â€Å"if I die†, allows user to record a video message, than choosing his or her Facebook friend â€Å"trustees† to publish after the post-mortem. It is awestruck to note that Facebook even controls your social media even after death. All in all, the above implications love, work and death have concluded that Facebook has indeed integrated itself absolutely in our lives. I would like to end off my speech with a question. The first thing you do when you log on to the internet, it is no doubt that most of you would be accessing Facebook. So, is this time wasted or well-spent?

Leadership in HKSAR essays

Leadership in HKSAR essays Leadership is important to every organization because it is very difficult to success without a good leader. So, many scholars write about leadership and organizational management. Edgar Schein is one of the most famous experts in this field. According to the article  ¡Leadership and Organizational Culture ¡ written by Schein (1996), leaders should be able to create, build, maintain and change organizations. His ideas would be discussed in the following paragraphs. Also, the case of Hong Kong Special Administrative Region (HKSAR) would be applied to the discussion and HKSAR Chief Executive Tung Chee-hwa ¡s performance would be considered. Firstly, Schein thinks that leaders can create organizations. They are taking the role of animator in the stage. Successful leaders should have vision, that means they can foresee the future. Apart from vision, it is very important for leaders to have energy to create the organizations. They would try one approach after another, despite facing repeated failure. This energy often comes from the leaders ¡ strong personal beliefs. More importantly, leaders can transmit energy this energy to their subordinates. Considering the case of the HKSAR, the Chief Executive Mr. Tung Chee-hwa, as a leader of the government, can be regarded as having enough vision. Every time Mr. Tung delivering his policy addresses, he has new fundamental policy like the promise of building 85,000 housing units per year, promoting Information Technology (IT) and Cyberport, environmental protection and building Disneyland theme park. We can see that Mr. Tung is in fact having vision and wants to make Hong Kong more competitive. In addition to vision, Mr. Tung does have energy. Mr. Tung faced financial trouble when he was working in his family shipping firm in the early 1980s, but he was able to help the firm sail through the recession. He faced similar situation when the Asian financial crises happened in 1998 and he ...

Ecotourism in the UK Tourism Market Assignment Example | Topics and Well Written Essays - 1750 words

Ecotourism in the UK Tourism Market - Assignment Example In this regard, the dimension of eco-tourism has gained relevance in the global market in the past few decades. It has its relevance primarily in the niche market and is trying to gain sustainable development. Ecotourism is different from the other forms of travelling as it focuses on conserving natural areas by sharing knowledge and educating the people about the benefits of these resources. Ecotourism as per the researchers is interested in wasteland locations and pristine areas. Ecotourism creates benefits by travelling in natural areas and exhibiting education to the people (Wood, 2002). However, the approach of ecotourism might neither be able to replace the existing tourism activities nor will it be able to sustain the competitive market. This essay intends to evaluate relevance of the eco-tourism and its failure in the United Kingdom through appropriate examples. In addition, the potential and role of ecotourism in the UK and the form through which it can be administered will also be determined. Ecotourism It is a ‘nature- based’ tourism which is an effective tool for the development of environment by appreciating and adoring the natural resources without disturbing it. It is an important form of travelling as it is effective in educating the people regarding the conservation of the natural areas. ... A few of the new tourism areas which have come into relevance due to ecotourism are the desert areas and tropical areas which are poor and underdeveloped. The eco-tourism explores areas which are rich in heritage and encompasses the protected landscape for the purpose of travelling. These areas can be the national parks and castles as well (Wood, 2002; The International Ecotourism Society, 2000). One of the key issues with respect to ecotourism is that anyone can use the name to promote its tourism as it has no rules and restrictions on its use. It is used for the purpose of marketing without really exploring the natural areas and at times its name is misused for the promotion of tourism industry (Wood, 2002). Ecotourism Not Promoted As a Major Sector in the UK Tourism Market The key problem that is associated with ecotourism in the United Kingdom includes a lack of destination which is left unexplored by the tourism industry. Moreover, the UK has less natural areas such as forests a nd deserts which can be discovered and explained by educating people through tourism. Also, the UK is unable to satisfy the standards of the small scale tourism which is orthodox in nature. The increasing population of the UK is also affecting the presence of eco-tourism as the number of the natural areas is reducing with the rise in the habitants. According to statistics, it is estimated that the population of the UK might increase by nearly 4.3 million by 2018 which would affect ecotourism (Office for National Statistics, 2013). In terms of another crucial determinant, it can be affirmed that the demography of a country also influences the ecotourism to a certain extent. The main tourists of ecotourism are youngsters, mid-aged

Speech Essay Example | Topics and Well Written Essays - 750 words - 1

Speech - Essay Example With this idea in mind, she further stressed that their own government, who is supposed to be the one protecting their rights as citizens of this country, is treating women unjustly. Per the Fourteenth Amendment that was adopted in 1968, no legal rights could be denied to any individual born in the United States. Anthony decided to question the government against the context of the amendment by stating that women born in this country are citizens, and are hence entitled to their rights including the right to vote. The ultimate purpose of her speech is to encourage all citizens, both women and men, to come together and fight for a cause. In the following pages, the different concepts of persuasive speech will be used to critically analyze Anthony’s speech. To obtain her purpose, one could say that Anthony used both pathos and logos effectively in her rhetoric. As a backgrounder, pathos is one of the three modes of a persuasive rhetoric. It is the element that appeals to the emotions of the audience. Logos, on the other hand, is the element that appeals to the logical side of the audience. It is also one of the three modes of a persuasive rhetoric. Anthony started her speech by saying â€Å"friends and fellow citizens† to appeal to the emotions and logic of the listeners --- â€Å"friends†, to connect to the listeners’ emotions, and â€Å"fellow citizens†, to subtly hint that they are all equal, holding the same set of rights and privileges, and governed by one set of laws. She stated her argument in a way that expressed her anger, disgust, and rationale. She referred back to the preamble of the Federal Constitution and stressed out that the â€Å"we† that pertains to the people of the United States m eans every individual regardless of gender. She emphasized it further in the fourth paragraph by repeatedly pointing out

Alzheimer's Disease College Essay Example | Topics and Well Written Essays - 1500 words

Alzheimer's Disease College - Essay Example The first thing about Alzheimer's is that it is a progressive disease i.e. once Alzheimer's occurs in a body it keeps on developing for example in the early stages of Alzheimer's a person would only start forgetting recent events or names of people that he or she met recently but as the disease progresses it gets severe and hence as a result the person starts forgetting routine activities as well such as how to brush ones teeth, in the later stages people even forget the names of their family members and also the way to their home, they tend to roam about with no sense of direction or purpose, 1since Alzheimer's is a progressive disease it is a fatal disease as well, people usually die off the infections caused by Alzheimer's within the brain. Alzheimer's is a form of dementia, dementia refers to the loss of memory but it needs to be understood that Alzheimer's is a totally different form of dementia and there are causes that can be cured in certain cases and in certain cases the dem entia is irreversible i.e. the loss in memory is permanent and there is no known cure for that particular type of dementia, unfortunately Alzheimer's falls under the category of dementia that cannot be cured and research is being conducted on how to cure Alzheimer's but scientists the world over are still clueless. 2This paper will systematically divide the issue at hand into categories and would tackle each category at a time but in an integrated manner. Prevention: The first and the foremost question that needs to be tackled is of the prevention of this disease, there are basically two age categories that have dementia, one is the age group from 30-65 and basically this type of dementia or Alzheimer's is due to ones genetic conditions or previous family history, this is known as the early onset, people who have dementia in the early on set may be in any stage the early, middle or late. 3The second type is the late on set, in late on set the most important factor is age, early on set occurs in people from 65+ and they may have no history of dementia or Alzheimer's in their family. Research has shown that people who have much more active brains reduce the risks of having Alzheimer's by 30-40%, this research was carried out on people related to religious services and it was found that priests or fathers that involved in activities like chess and other games where their mind was actively used, had lower chances of contracting the disease rather tha n people who did not. No medications have yet been developed to prevent dementia or Alzheimer's but an active brain certainly reduces the chances, other than this scientists and researchers also recommend that people take care of their general health levels as well to prevent dementia, although no direct link has been found with blood pressure or diabetics it is important that people keep these in check so that the risk of a damage to the brain reduces significantly. Scientists have been able to recognize that Alzheimer's causes the brain cells to die but they have not, as yet, been able to pin point any reason why this occurs and hence prevention can not take place due to this reason but the factors mentioned above do help to a certain degree in helping to reduce the risk of Alzheimer's. Causes and Risk Factors: The risk factors that

Negative Effects Of Fertilisers On Our Environment

Negative Effects Of Fertilisers On Our Environment The scope of this report is to examine the negative effects of fertilisers on our environment. It will primarily focus on the Nitrogen Fertilisers, there effects and solutions to combat those effects. Synthetic N fertilisers are one of the biggest cause for eutrophcation. When excess fertiliser runs off to the water, it can causes algal blooms, fish kills etc. Excessive nitrogen in the drinking water also has negative effects on humans. The production and application process is one of the contributing factos to the Greenhouse Gas emissions (GHG) as well. The report touches on the other two primary elements in fertilisers, phosphate and potassium, however, we will not go into detail discussions. Fertiliser run-offs, mostly nitrogen, is a matter of great concern in Queensland where the run offs from adjacent sugar cane and cattle farms are polluting the water in the Great Barrier Reef. It is a great threat to the ecosystem of the Reef and measures needs to be considered to reduce this pollution and also ways to rehabilitate and conserve the ecosystem of the Reef. Resultantly, in this report we discuss how an excise policy can help reduce these negative effects of N fertiliser. We look into ways of promoting organic fertilisers and hydroponics with the help of the excise, also keeping in mind that the internalisation of the external cost should be one of the major underlying policy issues. We look into financial rebates and assistance that may be available to farmers opting to use organic fertilisers and switch to hydroponics. Part of the excise revenue should be earmarked for these purposes. We consider regulations that should be introduced to compliment and magnify the effects of the excise. The N-Replacement is a program where the soil is tested and the application of N is confined to only the amount that is required. In the fullness of time, all farmers should have to participate in such programs. Lastly, we examine the benefits and negative effects of the proposed excise on the manufacturers, farmers and consumers. We will also look at any administrative and compliance issues that may arise with the introduction of the new excise. The role of the proposed excise in helping us meet our commitments under the Kyoto Protocol is also examined. Introduction This report is about the effects that fertilizers have on our environment. While the use of synthetic fertilizers has ensured an enormous boom in the agricultural sector, it has had its negative effects on the environment as well. The effects are directly related to issues like global warming and greenhouse gas emissions, and much more. The three major elements of synthetic fertiliser are nitrogen, phosphate and potassium. The damages that fertilisers have on the environment can be divided into three broad categories; natural resources (water, soil and air), wildlife and ecosystem and human health. Nitrogen fertilisers have the worse effect on the environment with phosphate following closely. This report will primarily focus on Nitrogen (N) fertilisers. It is beyond the scope of this report to discuss all the elements in fertilisers and discuss their effects. This is because different elements have different environmental effects and to a varying degree. They all have different use i n the agriculture industry as well. However, once the excise model for the N nitrogen is established, a similar model can be used to impose excise on all the other fertilisers. Nitrogen Fertilisers When applied to the to soil to nourish farming land, nitrate, a compound of nitrogen, can wash off the agriculture fields by means of rain or irrigation and can leach into the surface or ground water. Ground water is one of the sources of drinking water and excess nitrate in the drinking water can potentially cause cancer, respiratory distress in humans. In surface water, extra nitrogen may cause eutrophication, process of nutrient over enrichment. This is the primary cause of depletion in the oxygen level in coastal water. Coastal waters that receive an inflow from polluted rivers are the most affected. Eutrophcation is one of the biggest causes for coastal fish kill; it is also responsible for the harmful algal blooms and imbalance in the coastal ecosystems. In Australia, the Great Barrier Reef is highly affected by diffuse pollutants. Most of it comes from nitrogen fertilizers used in cropping and grazing lands in relatively small areas of the adjacent catchments. According to a research conducted by the CSIRO on the Great Barrier Reef, experts found that à ¢Ã¢â€š ¬Ã‚ ¦ Export of nitrogen and phosphorus is high and increased hillslope erosion rates have resulted in increased nutrient and sediment loads reaching and influencing inner shelf reef and benthic ecosystems. These pollutants are generated from diffuse sources and evidence from other geographical locations suggests that by the time their widespread effects are identified, the reef systems will be irreversibly damaged. Lastly, some of the nitrogen from the soil and water enters the atmosphere as nitric oxide and the green house gas nitrous oxide. This has a wide range of negative consequences, starting from acid rain to subtle shifts in dominant species and ecosystem function in forests and grassland ecosystems. Phosphate Fertilisers Phosphate is right behind nitrogen when it comes to negative effects to the environment. Fluoride has been and is the worse environmental liability that the phosphate fertiliser industry has passed on to the environment. Despite new advanced air pollution control technology which is resulting in less and less fluoride escaping into the atmosphere, the impact of fluoride emissions is still being felt. Amongst other things, the fluoride in the air has the potential to cause a number of disorders in livestock, The actual production process of phosphate is also harmful to the environment and humans equally. Potassium Fertiliser Potassium have not directly been related to any environmental pollution, even though it does have minor affect such as magnesium deficiency in crops and soil in the case of excessive application As can be seen, the use of chemical fertilisers is very harmful to the environment. In attempting to protect the Great Barrier Reef, the State Government and the Commonwealth has initiated programs like the Reef Plan, the N Replacement project. However, these government initiatives have been criticised by a many environmental agencies such as the World Wlidlife Fund (WWF) as being slow to achieve any real results. Government initiatives can only be effective when there is a drive from the general population to support those initiatives. The use of fertilisers in farming is essential to farmers as their profitability depends on the yield of the crops, which is predominantly the result of fertilisers. It is an essential resource to the farmers. In such a situation, the introduction of excise on synthetic nitrogen fertilizer and other chemicals used to maximise crop yield, can be one of the tools to discourage the use of such fertilisers and at the same time promote and the use of more environment friendly, non-chemical fertilisers and other farming alternatives. Regulation of the Fertiliser industry using excise Excise tax can be used as one of the tools for the government to influence the agriculture industry and influence the level of demand for synthetic nitrogen fertilizer. By imposing excise, we create an artificial price differential between the synthetic nitrogen fertilisers and its organic counterpart. This has the effect of farmers being more mindful about over application of the N fertiliser and using it sparingly. In case of blended fertilisers, where all three elements are present, the nitrogen component will be excisable. This is turn will promote the production of fertiliser that have a low synthetic N fertiliser content.. Apart from trying to promote consumption of low nitrogen content fertilizers, excise can also promote higher consumption of organic fertilisers. This can be done similar to the fuel excise system in Australia, where excise is imposed on both organic and synthetic fertilizers, however, a full rebate may be available to the users of the organic fertilisers, making the effective rate of excise for organic fertiliser zero. In the fullness of time, when all fertilisers are included in the excise system, i.e. nitrogen, phosphate and potassium, differential excise rates may be introduced, where they all have different excise rate depend on the degree of severity of effects each of them on the environment. The idea is that, if an all purpose fertiliser is high in nitrogen than it will have a higher price tag (nitrogen is the most harmful element of the three) as opposed to an alternative blend that is high in potassium; the higher the content of the most harmful chemical (N), the higher the price of the end product. There is an alternative to introducing fertilisers to the excise system. The government can promote and take active steps to make the agricultural industry consider hydroponic controlled environment agriculture. The principle advantage of hydroponics compared to tradition farming is the isolation of crops from the soil. As there is no soil involved there is no chance of drainage or problems associated with leeching of nitrogen to the ground or surface water. The fertilisers that are not used up by the plants are caught and reused. Excise rates and underlying reasons In setting the excise rate, we need to be mindful of the underlying policy objectives. The objectives are: For the agriculture industry to use fertilisers that are less harmful to the environment. To the use of alternative organic fertilisers To promote hydroponics, an alternative method of farming. Internalise the external cost that the fertiliser industry imposes on the environment The external cost should be the main element that we should try to internalise via the introduction of the excise tax. Charging consumers or producers for external costs, which should induce them to reduce their activities to the socially optimal level, is known as the Pigouvian prescription. This rule states that efficient consumption or production can be achieved through the tax system by imposing an excise on the activity equal to the marginal cost of the damage caused to other people. In trying to internalise the external cost of fertilizer pollution, many governments around the world are considering some form of environment tax. In China, a study was undertaken on the external cost and optimum use of nitrogen fertiliser on the paddy field system of the Dongting Lake are. The research showed that the nitrogen fertiliser application in the region well exceeded the required levels. Such that, an environmental tax was suggested on the excess use of nitrogen fertiliser. In Australia, there is not much information available on the external cost of the agriculture industry. However, figures from other country gives us an idea of the external cost imposed by the industry. A US study estimates the externalised costs of agricultural production (in natural resources, wildlife, biodiversity and human health) to be between $5.7 and $16.9 billion annually is a broad estimate, it is not Australian-specific, nor restricted specifically to agriculture, but it does highlight the need to understand the environmental impacts of agriculture better in the Australian context. In Europe, the estimated external cost of nitrogen fertiliser is about 0.3 à ¢Ã¢â‚¬Å¡Ã‚ ¬/kg N, bearing in mind that the market price is of the fertiliser is about 0.5 à ¢Ã¢â‚¬Å¡Ã‚ ¬/kg N. This effectively means, that if the whole amount was internalised then the price of N fertilisers would rise by about 60%. For the purpose of this report we will use the European figures as, mentioned earlier, there is not much Australian specific data available on the external cost of fertilisers. Now 60% excise on N fertiliser may seem like a staggering figure, however, when this excise is placed is conjunction with other regulation and policies the net effective excise will drop considerably. These issues will be discussed in the next section. Specific vs Ad valorem rate The next issue in the rate setting process is to determine if this rate is going to be specific or ad valorem. The choice between the options depends on the underlying policy, i.e. to raise revenue, discourage consumption, improvement of quality etc. Ad valorem tax creates a price differential between similar excisable good base on quality where the high-quality products are dearer than the low-quality products. This is a good tax mechanism if revenue maximisation is the underlying policy objective. However, if the main focus is to reduce harmful levels of consumption of any product, then specific tax is more appropriate. Specific or volumetric taxation is based upon the number of units sold, irrespective of their value and recognises that the potential for harm falls equally upon consumers or the community irrespective of the price of the item. Coming back to the topic in hand, specific tax is the appropriate rate to use as we are really interested on the internalising the external cost of N fertiliser on the basis of $/kg N. If the tax is imposed on the value or the cost of production of the fertilisers, it will not properly reflect the negative effects that the application of N fertiliser has on our environment. Taxation vs Regulation It is argued that taxation by itself will not always achieve the desired or complete results. Tax can influence the consumption pattern of consumers to a certain extent but regulations are needed to back up the tax. High taxes on tobacco and drink reduce average and usually also excessive consumption. But a tobacco tax cannot deal in a cost effective way with the effects of passive smoking; (inflexible) bans on smoking in public places are necessary to deal with this externality. Similarly, the alcohol excise is an inadequate instrument to restrain people from getting behind the wheel of their car after they have had a drink. Drink-driving breath tests are better targeted to deal with this situation. . Regulations can be in many forms, it can be requirements imposed on the end users, i.e., farmers or it can be regulations on the fertiliser manufacturers. In Germany, farmers are required to calculate and report annual nutrient balances in the soil in order to demonstrate that they have not over or under applied fertilisers. Imposing regulations on the manufacturers may not be of much use apart from quality control. The regulations should focus on the farmers instead, with science based approaches to soil testing, promoting good agricultural practice and optimal use of nitrogen. This approach is in line with the new nitrogen management method N Replacement and in time this along with any other similar programs should be made mandatory. Apart from being environmentally beneficial it is also beneficial to farmers as under this method they will need to purchase and apply only the amount of soil that is required by the soil, resulting in cost savings for the farmers. Another method of regulation, could be the issue of tradeable permits. However, under this system the costs associated is rather uncertain, compared to the excise system. A system of tradable permits guarantees the envisaged quantitative reduction in pollution but at an uncertain cost, while an environmental duty has an uncertain impact on the quantity of emissions but fixes the marginal cost of emission controls for polluters. Price elasticity and excise Fertilisers are a vital part of the agricultural industry. There is a very strong connection between application of fertilisers and crop yield and profitability. Therefore, it will not be wrong to conclude that the demand for fertilisers within the agricultural industry is inelastic. Having said that a 60% excise on N fertiliser is going to affect the farmers the most. Because of the elasticity of demand, the economic incidence of the tax will fall on the farmers, where the fertiliser manufacturers will be able to pass on most of the tax burden to the farmers in form of higher prices. Therefore, it is important to come up with relief policies for the farmers as well, bearing in mind that we are also trying to promote the use of organic fertilisers and hydroponics method of productions at a large scale. This will be discussed in more details in the next section. Exemptions/exception for the excise system and why There should be exceptions, where the tax incidence for the farmers should be nil. Exemptions should be available to farmers in the form of a rebate. As one of the policy issue is to promote the use of organic fertilisers. Farmers should be entitled to a full or partial rebate depending on if the fertilisers are solely organic or substantially organic. Organic fertilisers are largely derived from plan plants or animals. Substantially organic fertilisers are product where some synthetic fertilisers have been added to boost the nutrient content of the fertiliser. A rebate should also be available for farmers who pre dominantly practices or are in the process of adopting hydroponics method of production. There are two reasons behind this exemption. First of all, the nitrogen used in hydroponics has no effect on the environment. The plants are grown in a controlled environment, usually in a greenhouse, therefore, there are no emissions, run offs or leeching. This effectively means there are no external costs associated with the application of nitrogen fertilizer under this system. Secondly, the biggest drawback of converting to hydroponics from the traditional method of agriculture is the high capital set up costs associated. Since we are trying to encourage more and more farmers to consider hydroponics, it only makes sense to provide some sort of relief to them in the form of ongoing rebate to compensate for the high set up costs. Lastly, a partial rebate should also be available to farmers who are participating in recommended programs such as the N- Replacement program. The N-Replacement program has the potential of reducing nitrogen inputs by almost one third. The government can only have this rebate available till the program is fully tested and made mandatory. Till then farmers should be rewarded for voluntary participation in the program. Positive and negative effects from this new excise Positive effects Lower demand for synthetic N fertiliser The introduction of the excise on the nitrogen fertiliser will lower the demand for it. As discussed earlier, because of the low price elasticity of demand, the fertiliser manufacturers will be able to pass on most of the tax burden to the farmers in the form of higher price. Higher prices will mean that farmers will now be more mindful when it comes to the application of the fertiliser. More and more farmers will be forced to practice good farming methods, only applying the amount that is required in order to save on cost of fertilisers. Less emission, leaching as a result As farmers starts to pay more attention to the wastage level and apply the optimal amount of nitrogen required to replenish the soil, there is less leeching and emission. Influx of excise revenue One of the unavoidable effects of imposing excise duty is the inflow of revenue. The revenue that comes in from this particular excise should be hypothecated. It should be used to finance projects that will aid in cutting down the use of N fertiliser application. Some of the funds should also be earmarked for providing assistance to farmers switching to hydroponics. Helps the government to meet other policy issue As the application rate of the N fertilisers reduce, it helps the government meet other environmental related policies, such as Australias commitment under the Kyoto Protocol. This will be discussed in more details in the next setion. Negative effects Higher cost of production for the farmers, which may be passed on consumers As discussed earlier, the imposition of excise will mean that the farmer will pay a higher price to purchase the fertilisers. Even if optimal applications of N fertiliser methods are implemented, there would still be an increase in the cost of production for the farmers. This in turn would mean that the increased cost of production for the farmers will be passed on to the final consumers in form of higher prices for fresh fruit, vegetable etc. Loss of revenue for the fertiliser manufacturers There will a significant loss of revenue for the fertilizer manufacturers, as they are the one who are actually liable for the excise payable. They will pass on the bulk of the tax to the agriculture industry, however, they will still loose out of a significant amount of profit. How will this new excise interact with Australias commitment under the Kyoto Protocol Under the Kyoto Protocol, Australia is committed to reduce its greenhouse emissions to 108 percent of the level we were in 1990. This target has to be achieved by 2012 (2008 -2012 is known as the first commitment period). According to a report on climate change, in 2008 the emissions for the agriculture sector are projected to be 77 Mt CO2 of emission over the Kyoto period. This is a 4% decrease on the 1990 level. Most of the decrease is, however, attributable to the drought. Therefore, introduction of this new excise will ensure that there is a significant reduction in greenhouse gas emissions. Apart from gas emission after the application of the N fertiliser, it also emits greenhouse gas during the production process. The production of fertilisers demands much energy and generates considerable greenhouse gas (GHG) emissions. Kongshaug (1998) estimates that fertiliser production consumes approximately 1.2% of the worlds energy and is responsible for approximately 1.2% of the total GHG emissions. Therefore, when demand falls as a result of the new excise and regulations, the supply will eventually fall as well, with reduced production of synthetic N fertiliser. This, again, will result in reduced level of GHG emissions. Impact of the new excise on; Consumers The excise will mean that the price of end products that are heavily dependant on the N fertiliser will increase. When excise is imposed on a commodity, even though the legal incidence lies with the producers, the ultimate tax burden falls on the end users of the finished product by means of higher price. Therefore, we need to be mindful of that while imposing the excise. Business The excise will not affect businesses much. Businesses or in this case, the retail shops are just middle men. Any part of the tax that they do pay in form of higher wholesale prices, they simply pass it on to the consumers. Government revenues At first glance, it can be said that government revenue will also increase with this proposed excise. However, if we are to put the revenue aside, hypothecate the funds for the sole purpose of funding programs and assisting farmers in adopting more sustainable methods of farming, then in essence it will not be wrong to say that the government revenue stays the same. There is not extra gain as such from the revenue perspective to the government. Revenue generated from these policies could have an outcome on the effect of these policies, depending on how it is used. If revenues from a tax are added to the general treasury store then the wellbeing of those affected by the tax is negatively affected as modelled, but if the funds are ring-fenced for a relevant purpose such as assisting the fertilizer industry or farmers, then the welfare of those actors is not diminished by as much. Administration costs There should not be any extra cost related to the administration of the new excise. Currently the Australian Taxation office is responsible for the administration of all excisable and excise equivalent goods. The ATO is already well equipped to deal with excise tax. Moreover, under the self assessment regime where businesses calculate there own excise liabilities, the incremental change on administration cost should be minimal. The taxing point should be fixed as the fertilisers are leaving the factory for delivery to wholesalers and/ or the domestic market. This will further ensure ease of administration of the excise tax. Compliance activities The compliance activities on behalf of the businesses should be fairly straightforward as well. Under the self assessment system, businesses keep records and fill out their own excise return. Another section maybe introduced to the excise return, where farmers are eligible for a rebate. However, it should all be part of the prevailing excise return system that we currently have. Recommendation After examining the effects of synthetic fertilisers on our environment, especially the N fertiliser, it is recommended that the excise tax of 60% at a specific rate should be imposed. It is true that the imposition of the tax may have a large impact on the fertiliser manufacturers and farmers. However, that is the initial impact. Along with the excise, we should also provide rebates for the farmers, who act in accordance with out other policy objective. Farmers who look at alternative organic fertilisers should be entitled to a rebate as negative effects from organic fertilisers are minimal compared to its synthetic counterpart. Further rebates should be available to farmers switching to hydroponics, as the nitrogen content in the nutrient solution has no effect on the environment. Lastly, assistance should be available to farmers who make voluntary participation in good farming practices i.e. take part in practices like the N-Replacement program. Along with these financial laws, we should also implement some non financial regulations, which will ensure a superior result. Here, the goal is not make sure that the farmers are not applying excessive amount of synthetic N fertilisers to the soil and at the same time moving towards organic fertiliser. The tax will bring about that inclination in the farmers, they will want to apply the optimal amount of synthetic nitrogen in order to save cost on fertilisers and also look into cheaper alternatives which are more environmentally friendly. However, in the fullness of time, we need to introduce regulations, specially the one similar to Germany where the farmers needs to annually record and report the nutrient content of their farming land to the authorities. In the long run we should also make a N- Replacement plan mandatory, after it has been fully tested by CSIRO. We should also ear mark, some of the revenue from this new excise to help fund the programs and any similar programs. The new proposed excise policy combined with the proposed regulations is a little step towards Australia meet its commitment under the Kyoto Protocol. It is true the tax might hurt manufacturers, farmers and consumers, financially. However, we need to ensure that the external costs caused by the production and application of the fertiliser are being met, so that it reflects on the price. It is the responsible thing to do, to pay the price for the harm that the industry is causing the environment. It is a trade off we have to make to ensure a better world for the next generation. In order to stop global warming, bring balance back to our ecosystem, protect the Great Barrier Reef, it is a small price to pay.

Wildes Importance of Being Earnest and Weschlers Boggs Essay

Wilde's "Importance of Being Earnest" and Weschler's "Boggs" At first glance, Oscar Wilde’s The Importance of Being Earnest and Lawrence Weschler’s Boggs: A Comedy of Values treat the issue of art’s function in converse ways. Wilde, the quintessential Aesthete, asserts that art should exist for the sake of beauty alone. Boggs, on the other hand, contends that art should serve a practical function: it should wake individuals from their sleepwalking by highlighting essential, overlooked aspects of society. Fascinatingly, neither Wilde nor Boggs firmly adheres to his ostensible artistic purpose. Wilde’s Importance of Being Earnest, although it showcases certain Aesthetic elements, incisively critiques Victorian society. The play is not a functionless work of pure beauty. Conversely, Boggs’ project clearly serves an instructional function while it simultaneously revels in its own beauty. Moreover, Boggs himself is often uncertain of what his art represents and does. When placed side-by-side, The Importanc e of Being Earnest and Boggs queer the division between Aestheticism and Functionalism, suggesting that both schools are unattainable ideals. In doing so, the two texts elucidate a holistic conception of art that fuses aesthetic value to social critique. Aesthetic beauty coalesces with function. Historically, Wilde was a staunch—even notorious—advocate of Aestheticism: a doctrine popular throughout Europe in the late nineteenth century which held that â€Å"art exists for the sake of its beauty alone, and that it need serve no political, didactic, or other purpose† (Britannica). Indeed, David Cooper in his Companion to Aesthetics argues that the doctrine â€Å"asserts not merely that a work of art should be judged only on ... ... [pleasure, beauty]† (GP 799) were most valued in the fourteenth century, and as we have seen, they still are today. Art must be beautiful and purposefully inspire thought. Works Cited "Aestheticism." Encyclopà ¦dia Britannica. 2005. Encyclopà ¦dia Britannica Online. 30 Nov. 2005 . Chaucer, Geoffrey. The Riverside Chaucer. Ed. Larry D. Benson. 3rd ed. Boston: Houghton, 1987. Cooper, David, ed. A Companion to Aesthetics. Oxford: Blackwell, 1995. Foster, Richard. â€Å"Wilde as Parodist: A Second Look at The Importance of Being Earnest.† College English 18.1 (1956): 18-23. â€Å"Functionalism.† American Heritage Dictionary of the English Language, 4th ed. 2000. Weschler, Lawrence. Boggs: A Comedy of Values. Chicago: Chicago UP, 1987. Wilde, Oscar. The Importance of Being Earnest and Other Plays. Ed. Richard Allen Cave. New York: Penguin, 2000.

Interview Special Education Teacher Edited Essay

As a prerequisite to writing my Individual paper for Orientation to Exceptional Child class, I interviewed Latoya Pearson, who is a Special Education teacher at Homewood High School here in Homewood, Alabama. Mrs. Pearson attended The University of Alabama where she majored in Psychology and minored in Biology. Mrs. Pearson began working at Homewood High School in 2006 with an emergency teacher’s certification in Special Education. Mrs. Pearson later received a Master’s in Special Education in 2008 from The University of Montevallo. Mrs. Pearson started the interview by asking what field of education I was pursuing and why I chose this field. I explained to Mrs. Pearson that I am pursuing a Master’s in Special Education from The University of Phoenix. I told Mrs. Pearson that I chose this field because I wanted to pursue a career where I would have the largest impact on someone’s life. I also mentioned that I have always been aware of kids being mislabeled and placed into special education classes who may not necessary need the service. I know that I have the patience and creativity to not only help special needs kids but to help identify those who are being displaced into special education as well. I further explained the purpose of this interview is to understand  the responsibilities of teachers and support staff, classroom management techniques, and how the environment impacts students at her school. Firstly, I asked Mrs. Pearson asked about the responsibilities of teachers and support staff at her school for the special education program. Mrs. Pearson stated that her school used inclusion model to integrate special needs kids with general education kids. Mrs. Pearson works with a total of three teachers throughout her school day. One teacher and Mrs. Pearson use both Team Teach and One Teach, One Drift. Mrs. Pearson and the general education teacher share the  teaching responsibilities and also provide specialized, differentiated lessons for students with Interview with a Special Educa? on Teacher 2 special needs. These co-teaching were done to present material in different ways so that special needs students would have access to the same learning requirements as other students in the classroom. During One Teach, One Drift one of the teachers is walking around redirecting that student who struggles in certain areas. At the beginning of the school year, Mrs. Pearson and the General Education teacher discuss each other’s teaching styles and philosophies. They work  together throughout the school year to build rapport to get to know each other on a more personal level. Rapport Building will help establish an effective conflict resolution plan. Mrs. Pearson serves as a resource for the other two teachers. In these classrooms, Alternative teaching is being used. She will pull aside kids that need extra assistance whether it’s a special needs student or a general education student and provide them the support they need to complete their assignments. IEP team consist of the Special Education Teacher, General Education Teacher, Case Manager, Parents. Administration, LEA. Mrs. Pearson stated that she had to beg the General Education teacher to attend the IEP meeting. Very few wants to attend, and the ones who does attend most of them do not offer much help in the meeting. Mrs. Pearson also said that most parents do not attend the IEP for several reasons. There are some instances where parents do not have transportation, so a conference call is scheduled. Unfortunately when they make the call parents do not answer the phone. Lack of support can be very frustrating because parent feedback is important to help implement an IEP that helps the students succeed in general education classrooms. Mrs. Pearson said that she was given three Professional Development days a year to attend training. General Education teacher also has the opportunity to attend training. However, only 30% of the teacher choose to attend. General Education teacher expects the Special Education teacher to handle the special needs kids because they do not want to deal with the disruptive episodes. Interview with a Special Educa? on Teacher 3 Though there are areas for improvement on the roles and responsibilities of general education teacher, Mrs. Pearson, and one general education has had success through Team Teaching and  One Teach, One Drift. Mrs. Pearson and have been able to implement the necessary aids and services that are needed for the children to succeed. Classroom Management Techniques Secondly, Mrs. Pearson was asked to describe the Classroom Management Techniques such as Instructional and Behavioral accommodation that are in place at Homewood High School. The Instructional accommodations and modifications that are in place gives special needs students fewer question and allow more time to complete than general education students. They may also take a student to the resource room to test so that they can concentrate and remove any  distractions that may be preventing the student from staying on task. General education students are required to memorize formulas for math equation, whereas a special needs student is given the formulas on paper if it is needed. Behavioral accommodations and modifications in her school include verbal, and non-verbal cues to redirect the students. Students with behavioral problems are sometimes seated near role models in the classroom. Removing the student from the classroom and allowing them to de- escalate is another accommodation that in place for these students. Students are also allowed to  write out their feelings that will sometimes help teachers understand the child’s frustration. The student is required to select two people who they can go to for help through their episode. With proper Instructional and behavioral classroom management techniques, students should be able to understand and apply required learning objectives and outcomes. Environment Adaptation Interview with a Special Educa? on Teacher 4 Lastly, Mrs. Pearson was asked how Technology and Physical Environments adaptions help meet student needs at her school. Mrs. Pearson states that IPad, Dragon dictation, Google. Read Write, Brain Pop, and also teaching from Near Pods that gives instruction by videos are technologies that are used to help students with disabilities. â€Å"Programs like Dragon dictation gives students who have trouble reading every word on a page with an e-book reader and text-to-speech capability. Students are allowed to sit in class with headphones on, listen to the words as it reads it to them and then weigh in on core literature discussions. Assisted Technologies gives special needs students confidence, independence, and more willingness to reach out to their teachers and peers to ask questions and collaborate. † (Hayes 2013. ) According to â€Å"Wallingord-Swartmore School District† (n. d. ) â€Å"Brain POP engages students by explaining concepts in animated skits that kids find enjoyable and easy to understand. Introduce a new lesson, explain a difficult concept, or measure student comprehension – these are just some of the ways you can use Brain POP in a lesson. † Nearpod emulates the teacher’s presentation and instruction on an iPads and it also permits collaborating voting and questions for students during a presentation. There are important times when teacher’s present new material to students, and with the iPads in their hands makes. Nearpod a helpful resource. These technologies allow students better understand ideas and stay on track with the other students, the schools can better include special-needs students into general education classes. Interview with a Special Educa? on Teacher 5 The Physical Environment adaptions consist of General Accessibility and Classroom Environment. General Accessibility ensure students has physical access to the teacher and administrative spaces. The teachers make sure that students in a wheelchair can maneuver around the room without any restriction and can sit with the other students. (â€Å"PhysicaEnvironment†, n.d. ). Classroom Environment is just as important as Accessibility. Both teachers ensure the position themselves so that can hear the students and also be heard by students. They also make sure that there is proper lighting so that students can see the teacher or any props the teacher uses in the class. These strategies were used to ensure that the environment is safe and secure for every learner. (â€Å"Physical Environment†, n. d. ). Conclusion Several general conclusions can be drawn from the results of this interview. First, the roles and responsibility of teachers and support staff is an area of improvement. Mrs. Pearson has one teacher who does a great good of Team Teaching, but the other two general education teacher makes her handle all of the special needs kids. She is also assisting the general education students who are not special needs students but needs assistance in areas they are struggling in. The teachers not wanting to participate in IEP meeting should be unacceptable. The teachers that do attend is not offering much help in the meeting. Mrs. Pearson stated that she feels that because the administrators were once general education teachers they tend to side with the general education teachers. For successful IEP’s the general education teacher should receive more training and be required to be more productive in the meetings. Interview with a Special Educa? on Teacher 6 Classroom Management Technique has not changed substantially in response to co-teaching. Classroom instruction accommodation continues to sustain as a whole class and lecture-driven, and this has left special education co-teachers trying to fit the model and deliver assistance to students in need. Behavioral accommodation needs improvement as well. The Special Education is required to handle all disruptive episodes of special needs students. General Education lacks the knowledge to de-escalate these students. General Education should be required to take the necessary training on how to deal with these episodes so that they can have a better understanding of why student respond with disruptive behavior. Physical Environment at her school seems to meet the needs and accommodates all students. They have a plan in place that ensures teachers can hear students and also be heard by students. It is important that the classroom is set up so that students in wheelchairs can navigate through the classroom the same as the general education students. They also made sure the boards, props, and video are visible to all students so that they have access to all of the learning material. I have learned a lot from the interview with Mrs. Pearson. I will ensure to establish a plan to build rapport with all teachers and the beginning of the school year. I will also try to show administration the importance of all general education participation in the IEP meeting. I would love to try the Dragon program when I become a teacher to see how students interact with a program that will read aloud the material we are covering. Some students respond better when  the material is read aloud to them. I also thought that the Nearpod app is very beneficial for students and teachers. Some student easily get bored in a classroom but with technology such as IPad that has Nearpod student are more likely to stay involved, and it also will encourage them to collaborate more with their peers and teachers. I have learned a lot of valuable information but I Interview with a Special Educa? on Teacher 7 eager to continue to learn more ways to collaborate with general education teachers and learn more class management techniques. Interview with a Special Educa? on Teacher 8 Reference  Eaton, K. (2013, April 17). Make a note of it: Speech Recognition apps are getting better. The New York Times. Retrieved from http://http://www. nytimes. com/2013/04/18/technology/personaltech/dragon-dictation- and-other-speech-recognition-apps-review. html? _r=0 Hayes, H. B. (2013, March). How Technology Is Helping Special-Needs Students Excel. EDTech, (). Physical Environment. (n. d. ). Retrieved from http://www. tcd. ie/CAPSL/TIC/guidelines/environment/ Ripley, S. (1997, July). Collaboration between General and Special Education Teachers. Eric Digest, (), Interview with a Special Educa? on Teacher 9.

Does Your Brain Need More Positivity Theres Hope.

Does Your Brain Need More Positivity Theres Hope. Stinking Thinking. I was introduced to the concept of â€Å"Stinking Thinking† (ST), first coined by Dr. Albert Ellis in the 1950s, through the Wright Foundation for the Realization of Human Potential. As you might guess, stinking thinking is the stream of negative thoughts that runs through pretty much every human being’s head as they go through life. Last Tuesday, Election Day, I noticed quite a bit of stinking thinking flying around. I wanted to address that in some way, without taking sides, more in the spirit of the speeches Hillary and Donald delivered following the results that created a positive vision for the future. How to Identify Stinking Thinking Here are some categories of stinking thinking, along with an example of each: Overgeneralization: All men are [insert favorite term]! All or Nothing: If I can’t win, I quit. Magnification: I gained 5 pounds. I’m a whale. Cant/Wont: I cant do it! Always/Never: You never take out the garbage. Jumping to Conclusions: He said he was busy this weekend, so he must not want to see me. Mind Reading: She hates me. I know it. Fortune Telling: If Trump wins the election, [insert conclusion here]. Projection: You are all judging me! You must think I’m a total idiot. Prejudice: I could tell he was a thief just by looking at him. Dismissing the Positives: 10 good things happened, but it’s the one bad thing that counts. Magical Thinking: I am sure it will all work out somehow. Helpless/Hopeless: No matter what I do it wont make a difference. Emotional Reasoning: I feel bad, so I must be bad. Should Statements: I should have thought of that. I need to do better. Blame and Shame: Its your fault we can’t pay the bills. Looped Thinking/Obsession/Perseveration: I can’t believe I did that again. What was I thinking? I’m stupid. I can’t believe I did that again. Do any of these sound familiar? I know I’m really great at a lot of these categories, as are most humans. This might be a depressing thought for some (watch your stinking thinking about stinking thinking!) but there are up sides too. What are the positives of stinking thinking? I’m encouraged that once we acknowledge we all have stinky thoughts, we can feel less alone and judgmental of ourselves when we have them. We can watch out for them in ourselves and others, actually noticing them instead of having them run us entirely. And once we realize we’re engaging in ST, we can come up with more fragrant thinking to replace it. What if you were to choose thoughts that are more reflective of what is actually happening, outside of the ST in your head? They would likely be humorous, compassionate or forgiving. For example: Sometimes things go wrong. It’s human. I wonder what he meant by that. Ill ask him. The soup didnt turn out, but the rest of the meal was great. I will keep an open mind. I can do it. I feel upset, but that doesnt make me a bad person. I am excited to learn from this mistake. I can see how this will turn out OK. This second set of possible thoughts leaves a lot more room for possibility, doesn’t it? Pick one†¦ or two†¦ Perhaps there’s an area in your life where you’ve noticed some stinking thinking? Maybe it’s the election, a relationship, your work or career, your family, or even the way someone looked at you when you walked down the street today. Notice the thoughts you’re having, and notice that those are just thoughts. They are not the truth. If you identify the category of thought you’re engaged in then maybe, just maybe, you’ll be able to come up with a new thought to replace the stinky one. Regardless of political preferences, I think that’s what our country needs right now. And I’m grateful to all the speech writers and leaders who are focusing on the relationships and future we want. It takes wisdom and vulnerability to move away from stinking thinking, and I’m hoping we can do it. Perhaps thats magical thinking on my part, but I really do believe that this can all turn out OK. Click here for more on the categories of ST. - And here’s a quote that inspired me this week – free of odorous thoughts. I’ll leave you with this inspiring message from a wise Buddhist teacher: This is part of the magic of turbulent times: if we feel our tenderness, we will discover our deep strength. This allows for bravery Rather than cower, we have the courage to join with others in responding from the heart and mind of goodness. – Sakyong Mipham Rinpoche Save Save Save Save

Legal Citation †Citing Cases with The Bluebook

Legal Citation – Citing Cases with The Bluebook Legal Citation – Citing Cases with The Bluebook The Bluebook: A Uniform System of Citation is a well-known legal citation style guide in the US. Other systems have been introduced in recent years, challenging the dominance of The Bluebook, but if you’re a law student you’ll almost certainly encounter Bluebook-style citations at some point. In this post, we provide an â€Å"anatomy† of a Bluebook case citation to make sure you can reference legal sources clearly and correctly in your written work. Basic Citation Format The basic citation format for a legal case in Bluebook referencing includes four elements: the parties’ names, the case citation, the court, and the year of the ruling. This is presented with the following format: Parties’ Names Case Citation Court Year of Decision DeBoer v. Snyder, 973 F. Supp. 2d 757 (E.D. Mich 2014). You will then give citations in the main body of your text or in a footnote immediately following the relevant passage (accompanied by a signal). In the rest of this post, we’ll look more closely at each of the above elements. Parties’ Names The parties’ names are the title of the case, so you should italicize them and separate them from the rest of the citation with a comma. The case name should also be shortened using approved abbreviations. Case Citation The case citation usually includes a volume number for where the case was published, the abbreviated reporter identification, and the first page of the case. In DeBoer v. Snyder, the case citation can be broken down as follows: Volume Number Reporter Page Number 973 F. Supp. 2d 757 This indicates that the case is reported in volume 973 of the Federal Supplement, Second Series, starting on page 757. Alternatively, if available, you can give a medium-neutral citation instead. Court and Year The ruling court and year of decision should be included in parentheses after the case citation. The name of the court is abbreviated here (e.g., â€Å"Eastern District Michigan† becomes just â€Å"E.D. Mich†). If you’re using a medium-neutral citation or a case citation that already mentions the ruling court and/or year of decision, you dont have to to duplicate it here. Parentheticals Further to the above, Bluebook referencing allows for inclusion of a second set of parentheticals after the court/year for additional information. Usually, this is either substantive information or detail regarding the weight of the authority: 1. Substantive Information This is information provided to clarify the relevance of a citation, either via a direct quotation of the passage in question or a brief explanation. Explanatory phrases should begin with an â€Å"-ing† verb. 2. Weight of Authority This concerns the precedential value of the cited case, including factors such as the relevance of the authority (e.g., whether the ruling was en banc, per curiam, etc.) or other cases cited to support the decision.

Tax and Ethics Essay Example | Topics and Well Written Essays - 1000 words

Tax and Ethics - Essay Example Companies are required to keep absolute and precise records of their accounting and other business transactions details that may be required in court as evidence against tax case. Businesses are required to obtain adequate information and competent advice concerning the tax assessment. Companies’ are then required to file their tax returns properly on the specific dates to ensure tax compliancy to avoid heavy penalties and interests because of non-compliance. Companies must ensure that they enroll for corporation tax online services and choose suitable software to use. Both resident and nonresident companies liable for corporation tax must ensure filing an online company tax return. Companies must ensure that all the deductions are deducted from their taxable amounts before submitting their returns and that all the tax reliefs, losses and allowances are accounted for. In addition, companies must ensure that all the statutory deductions such as PAYE are accounted for before sub mitting their returns. All the penalties and interests have to be incorporated in the tax returns’ computation by the companies. Companies may as well challenge tax assessments in court or tribunals. The companies may assign a tax specialist to deal with their tax matters. Companies should contact corporation tax office in case there is any legal reason for not filling the corporation tax returns such as winding up order. A company must authorize in writing to use an accountant on their behalf. The role of professionals in the tax system is very important in the tax system since companies and businesses depend on them for advice. Tax experts may advice the company on the information concerning corporation tax compliance and VAT, tax efficiency and mitigation. The tax professionals, having been employed by the companies, are required to register their companies on the corporation tax online services whether the companies are residents or non-residents. Tax experts compute all the taxable amounts of the corporation on behalf of the business. The tax experts will compute individual accounts for the subsidiary companies and consolidated accounts for the parent companies that do business in UK. Moreover, the experts may compute their client’s oversees companies that were incorporated in UK. Tax experts, while computing their client’s taxable income, must ensure that all the allowances, deductions, and reliefs are accounted for. Tax professionals may also advice the companies on the important documents to be kept by the companies for tax purposes. A tax expert may be liable if their clients fail to file their returns on time or under calculated taxable income based on the expert’s advice. The government pays extremely pivotal role in addressing the tax issues. The tax authority gathers tax from the corporations and persons. The government must ensure that it taxes all the taxable individuals and companies without bias. Government forms po licies with the intention of ensuring unbiased sharing of the tax weight. The administration must make certain implementation of all the policies made. Government should put heavy penalties and interests to companies that break the tax laws by setting examples to other businesses hence discouraging tax evasion. In addition, the government shall set reliefs and allowable items hence minimizing tax burden among the companies. The government must ensure very high level of tax compliancy by the companies and

Modern China Essay Example | Topics and Well Written Essays - 500 words

Modern China - Essay Example People attribute the rampant corruption in present day china to the mismanagement & red-tapism under corrupt & greedy leaders. There is also a general opinion among many Chinese that though there was more fairness & justice, openness & freedom of expression were entirely subdued. Experts such as Zhou Ongling of the citizen education Centre in Beijing is of the opinion that corruption was minimal during Mao's regime solely due to the fact that the administration during those times was totally centralized, which ensured a gradual flow of power along the ranks. This setup disintegrated in the years following Mao's death, which lead to a decline in proper administration. A pro-democratic activist San Feng has written that Mao has committed Crimes against the Chinese Nation. He has maintained that the Mao had destroyed the true spirit of humanity by putting curbs on literary expression. In fact, San holds him responsible for the widespread famine & destruction of cultural legacy. The effect of all this has been that people living in the rural areas have been neglected in all respects including standard of living, education, healthcare etc., while those living in the urban areas have flourished in the recent past.

Effects of tourism on economic growth in China Research Paper

Effects of tourism on economic growth in China - Research Paper Example A huge increase in the amount of expenditure from foreign tourists with an average of average of 19.7% in each year was recorded between 1978 and 2001. For this reason, the World Tourism Organization had expected that China would have been the primary tourist destination in the world by 2010 (Yan & Wall 260). Currently, it is speculated that, by the year 2015, China will become the second largest travel and tourism economy in the world after the United States. The main factors influencing the tremendous growth in China’s economy include its flourishing and widely considered growth in the tourism industry. This is also because of the open policy established by the Chinese, and an increased number of flights between China and other countries in the world. Moreover, various great improvements such as the transport infrastructure in China, accommodation in hotels and the increased tourist attractions have significantly contributed to this growth. One of the major theories in macro economics is the economic growth theory. Through the use of quantitative analysis, it has been shown that the effect of tourism on the developing economy of China bearing in mind the undeveloped levels of their tourism industry, tourism plays a significant role in the development of the country’s economy. In the conclusion of their 1992 study, Yan and Wall (270) noted that both domestic and international tourism only had a slight impact on the national level. This is with regards to the diversity and size of the economy in China. Using the traditional Type I Input-output model, they did not include the impacts of domestic tourism. Contrary to the use of outdated data in this case, the World Travel and Tourism council has recently projected the indirect and direct effects of domestic and...In this paper, the effect of tourism on the economic growth in China will be thoroughly evaluated, as the impact of tourism in China has not been sufficiently analyzed, prior to the time of the conducted analysis. The size of tourism in China has significantly increased. A significant and sustainable growth has been experienced in China consequent to both domestic and international tourism for the past 20 years. With this, the ratio of tourism to the GDP in the country has been shown to increase every year. Through the creation of the social accounting matrix, the type II input-output model was developed. This model contends that high percentage of total household income, GDP, and total Chinese employment depends on the expenditures of international tourism. The variation displayed by the percentages is clearly explained by the sectoral make up of tourist expenditures, as well as the sectoral variations in ratios between capital and labor, backward linkages and labor productivity. The designation of an account as either endogenous or exogenous is the most fundamental step towards movement from SAM to a model structure. According to Bulmer-Thomas, the Social Accounting Matrix (SAM) plays an essential role in making accounting records for different economies An investigation was performed on the dependence of Chinese economy on the expenditure by tourists. It was necessary to integrate the IO impact Model with the demand for endogenous consumption that is based on the SAM model. These instruments were used to estimate the â€Å"direct, indirect and induced dependence† that the Chinese economy has on the international tourism. The impact of international tourism in China displays a lot of prospects for Chinese economy

Derivative Markets Essay Example for Free

Derivative Markets Essay Last dozen of years are characterized by rash growth of volumes of national and international markets of derivative finance instruments or derivative markets. By opinion of experts, appearance and development of derivative markets is the most important event of economic life within last twenty five years. In the very name of these instruments – â€Å"derives† lays the fact that they appeared and started to develop on basis of floaters and futures almost for all types of exchange products (starting with oil and gas and ending with soy beans and orange juice), and also for exchange index, percent rates, rate of exchange, etc. Presently new types of derivates appeared: on the basis of sea freight rates (London), cost of microprocessors, permissions for environment pollution (USA), etc. To the first generation of derivates specialists relate futures and stock option plans, which are used at organized markets (exchanges) in form of standardized contracts, and also popular at non-exchange market (market OTC – over-the-counter) (William Falloon pp. 26-28) currency swaps, stock option plans and inter-bank agreements regarding forward rate agreement. From the very beginning the main functions of derivates was to provide distribution of risks among participants of business deal, connected with change of stuff price, rates of exchange, percent rates, stock rates, exchange indexes, etc. Nowadays operations with derivates are still the main way of insurance from different risks and risk management. The first signs at derivative markets became successful issue of currency futures in 1972 at Chicago Mercantile Exchange; the second issue of percentage futures followed in 1975 at Chicago Board of Trade. In the first half of 1980-s rapid growth (Remolona, Eli, M., pp. 28-43) of operations with derivates, followed with appearance of more and more new types of derivates. In 1980 appeared New York Futures Exchange; in 1982 London international Financial Futures and Options; in 1986 – MATIF Marche a terme international de France in Paris; in 1988 Swiss Options and Financial Futures Exchanges, etc. At these and other organized (exchange) markets trade is fulfilled by standard (typical) contracts, which are sold or at exchange auctions (MATIF in France), or with help of automatized information systems (for example, Globex). Final calculations for all deals are made by computational (compensational) palates (George Benston and Shehzad Mian pp. 217-246) The first â€Å"legal† operation of currency swap (exchange of dollar to Swiss francs) was made in August 1981 between American company IBM and International Bank of Reconstruction and Development. Market of percentage swaps appeared in the United States by initiative of company â€Å"Sallie Mae†. The major part of swap operations was executed by leading international banks, which in the beginning were present as mediators between participants of currency swaps. In succeeding years banks became to work as active participants of derivative deals, acting at their own cost and in their own interests.   When in the first half of 1980-s derivative market was developing mainly in the United States, in the second half derivative market started to develop quickly in Europe and Japan. Volume of world market of swap operations increased from 200 milliard dollars in 1985 to 2900 milliard dollars in 1990. Such quick growth was stipulated with legal standardization of contracts, development of information systems and means of communications. According to data of questionnaire which was executed by International Swaps and Derivatives Associations, volume of world derivative market for the beginning of 1993 was 5.4 trillion dollars, including percentage swaps – 3.9 trillion dollars, currency swaps – 860 milliard dollars, cap and floor operations – 577 milliard dollars. By approximate estimation of magazine Swap Monitor, volume of derivative markets was much higher – 7 trillion dollars (at the same date of 1993). In the United States only 6 banks control 90% of derivative markets. In France 80 banks act at the market of currency contracts; at option market – 24 banks. Volume of operations with derivates at exchange and non-exchange markets, which make French credit institutions and which are shown at their balance, in 2.2 times exceeds amount of their balances. By information of International Calculations Bank, already in 1991 volume of OTC market was 4500 milliard dollars. From that time its volume significantly increased. Quick growth of derivative market volume in the beginning of 1990-s is connected with increasing of instability and uncertainty at world financial markets, also influenced by such events as was at Persian Gulf, collapse of USSR, crisis of European system of currency, etc. besides, progress in the field of informational technology, which allowed to process big volumes of information almost immediately and great funds, involved in financial turnover, give grounds to speak about existence of real industry of derivates. As we already spoke about, quick growth of derivative market was accompanied by appearance of new and new their types and kinds; this process developed and continues to develop in legal and non-official market. Financial instruments, which represent different combinations of derivates of the first generation, quickly were added to the first derivate generation (for example, combination of percentage options â€Å"cap/floor†, swaptions – combination of swap and option. In the beginning of 1990-s appeared such exotic instruments as swaps for non-typical indexes, annulated swaps, options for options, etc. One of novelties for Parisian exchange was issue of bons doption, which gives right to the buyer for purchase of actions or debentures by fixed price. During the last four years number of diversities of such warranties increased from 15 to 500, they are in easy access to any investor, even those who doesn’t have big amount of money. Appearance of new types and kinds of derivates is stipulated not only by increasing demands of clients in more perfect means of insurance from risks (Ludger Hentschel and Clifford Smith Jr., pp. 101-126), but also by constant perfection of informational technology and equipment, mechanisms of price formation and models of risk management. At the same time legal standards of regulating operations with derivates were developed and perfected; new forms of standard contracts appeared. Operations with derivates started to be used more frequently not only for insurance from risks and risk management, but for aims of speculation, i.e. receiving profit from them. By opinion of experts, nowadays the following subjects take place at the derivative markets: Industrial companies, which can use operations with derivates to reach such aims as: Decreasing of indebtedness burden at the expense of getting necessary financial means by possible cheap price; Increasing of flexibility in management of financial holdings, not limited by usage of debentures or short-term commercial documents; Perfection of management cash balance and regulation of financial flow, connected with cash inflow and cash spending; Fast receiving of necessary funds by relatively low prices in case unexpected needs in financing take place; Perfection and dynamics of process management by liquid assets of enterprise. Although enterprises, which use all enumerated possibilities of operations with derivates, are quite rare, from now on these operations cannot be ignored by those enterprises, who intend to lead dynamic strategy of management by thief financial resources. Different investment funds, which control investment portfolio, use operations with derivates as flexible means of funds management. Special companies or funds (so-called stockjobbers), which make derivative operations to receive profit, because those operations allow even with small expenses to get big profit, indeed, in condition of favorable circumstances for such stockjobber. In such a way American fund Quantum Fund, which belongs to famous financier George Sores, and which is specialized on currency deals, including derivates as well, since 1969 every year increased its income for 35%; today it exceeds 4 milliard dollars. Totally in the United States there are more than 3 thousand of such funds, which manage approximately by 25 milliard dollars, which are used only for speculative operations. There are 23 similar funds, which are legally registered in France. Individual stockbrokers, which make operations with derivates at their own expense. Activity of those subjects, which in the USA are called â€Å"local† and in France â€Å"negociateurs independants de parquet†, assists in increasing of liquidity financial market. Special companies-organizers of the market, including compensational palates, which control execution of contracts and execute calculations, receiving definite commissions. In such a way in France company MATIF received for each operation of purchase or sale of pressing contract 6.25 francs, what allowed to increase own funds to 800 million francs. In 1993 MATIF worked up 72 million of contracts, whereas at Chicago Mercantile Exchange were sold 179 million of contracts. Banks, working in legal and non-official market, receive the biggest income from derivative operations. Supervision instances controlling bank activities (for example, there is Bank Commission in France) are anxious because of uncontrolled growth of bank derivative operations. Operations with different kinds of options, especially related to such indexes, which change quickly, as shares indexes, prices for non-ferrous metals, raw materials, etc. give the biggest concern. Supervision instances don’t limit usage of derivative operations in order to insure credit and market risks (Sanjiv Ranjan Das pp. 7-23), but at the same time they establish rule of paying capacity, in accordance with which amount of own derivate funds of certain credit enterprise should cover credit (risk of unredeemed credit) and market risks. Other aspects of regulation non-organized markets are not developed enough. In all leading Western countries development of those measures is behind the tempo of growth of OTC market capacity, where calculation (compensational) palates are absent and business deals have long-term character. For organized derivative markets the main problems still are guaranteeing security and control. Compensational palates watch timeliness of final calculations and amount of deposits of their members, which operate at derivative market. These deposits guarantee that they will fulfill their obligations: in case amount of deposit is lower than definite level, it should be filled up immediately. In such a way, at MATIF’s accounts are 20 milliard francs, paid-in by its members as guarantee of calculations. Financiers work to standardize contracts for derivative deals in the international level. In such a way, created in 1985 International Swap and Derivatives Association worked out frame contract for derivative operations, consisting of two parts: in the first part there are obligatory common statements (ways of calculations and their regulation, declarations of the parties, procedures of canceling the contract, etc), and in the second part there are statements, which can be changed by wish of the parties. In June 1993 report of 30 leading specialists for financial operations was published, where they formulated recommendations to banks and other enterprises, which lead operations with derivates or are their final users. By opinion of experts, these enterprises should give acces to that market only for professionals. Many experts point at explosive character of derivative market, because there can appear chain reaction of bankruptcy (domino effect). Non-exchange market is more dangerous in this respect, where the business deals are often concluded â€Å"for the word of honor†. Unexpected collapse of one of the banks can cause chain reaction of bankruptcies of other banks. By words of A. Taylor, president of Royal Bank of Canada, derivates represent bomb of delayed-action, which, once exploded, can completely ruin world financial system. Although derivative deals have a lot of risk and can provoke the crisis, you cannot live without them in the modern financial markets, because they assist in increasing of liquidity and effectiveness of financial markets, decreasing of cost for market transactions (deals). As was written in French magazine â€Å"Expansion†, future experts, probably, will examine derivates as financial novelty, which saved world economical growth from paralysis. Works Cited: George Benston and Shehzad Mian, 1995 Financial Reporting of Derivatives: An Analysis of the Issues, Evaluation of Proposals, and a Suggested Solution, Journal of Financial Engineering, September, pp. 217-246. Sanjiv Ranjan Das, 1995 Credit Risk Derivatives, Journal of Derivatives, Spring, pp. 7-23. William Falloon, 1992 How Appetites are Growing for OTC Equity Derivatives, Futures Magazine, January, pp. 26-28. Ludger Hentschel and Clifford Smith Jr., 1995 Controlling Risks in Derivatives Markets, Journal of Financial Engineering, June, pp. 101-126 Remolona, Eli, M., 1992-3 The Recent Growth of Financial Derivative Markets, Federal Reserve Bank of New York Quarterly Review, Winter, pp. 28-43.