Legalization of drugs Term Paper Example | Topics and Well Written Essays - 2250 words

Legalization of drugs - Term Paper Example It is often argued that alcohol and cigarettes also have the reputation of being an addictive drug, yet both are legalized. Furthermore, those that want drugs will take the steps necessary to get them, so instead of making them criminals and continuing to overcrowd jails, it might be better to allow them to take the legalized form of the drug, which would probably be much weaker, and regulated, making addiction more difficult. Those who oppose this concept worry about increased addiction as well as the moral and ethics of society. There is a strong Christian movement that is against legalizing drugs, led by the Christian Coalition. Rangel (1998) puts this argument and view forth in his journal article. This coalition has a strong influence on politics, especially the Republican party, and thus this issue has been brought to the forefront many times. Krajicek (1998) discusses the power of the Christian Coalition to influence crime laws in his article, thus backing up the point that re ligion often does cross over into law and politics. While morality is an understandable concern, this same moral question already exists with alcohol and cigarettes. Therefore, what is the best approach to this concept The War on Drugs seems to be failing. No matter how hard the United States tries as a country, we still struggle with stopping the crossing of drugs into the country, and it is very apparent that this practice continues. If we have not been able to adequately stop this drug problem after trying for so many years, is there another way to end this issue? Davey (1998) makes a point of this issue in his arguments. ... The answer would be yes, and it would focus on the legalization of drugs. Thus, this researcher feels that the answer lies in legalizing drugs. This would not only end the War on Drugs, it would also clear jails (getting rid of drug crimes and opening up overcrowded prisons for those who have committed serious crimes like rape and murder), and it would also allow individuals freedom of choice. Silen (1994) agrees with the concept that adults who do want these drugs, of course if they desire them, will find a way to get them, one way or another. Therefore, it seems that it would be a good idea to take advantage of the situation. The United States already sells damaging and addictive drugs to its people in the form of cigarettes and alcohol. This would only give individuals more of a choice, and people would still be expected to use drugs responsibly-for instance, drinking while intoxicated on any drug is not acceptable. Shapiro (2003) argues, in his journal article, that our country i s based on freedom of will and choice, as long as others are not harmed. Therefore, the overall point is that there are several benefits to both people and the government when legalizing drugs, and this step should be taken in order to take advantage of the several advantages present in the situation. One important notion to consider is the fact that the legalizing of drugs also promises to reduce crime. How can this be so, when so many crimes are attributed to drug use First, the regulation of the drug itself promises that the drug will be less potent, and that the amount obtainable can be limited. This makes it more difficult for

Carbonate and hydrochloric acid Essay Example for Free

Carbonate and hydrochloric acid Essay If you have a two fixed masses of hydrochloric acid, which have both been crushed up, the one with the smaller particles will have a higher rate of reaction, due to the fact that there is a higher surface area exposed to the hydrochloric acid. A good example to compare this to would be slicing a loaf of bread, then spreading butter on it. The more thinner you cut each slice of bread, the more you can get which means that you would be able to spread more butter. This type of theory is known as the bread and butter theory and is often used in biology. The higher surface area of marble chips there is that is in contact with the hydrochloric acid, the higher the rate of reaction, and the more products that are formed in a given amount of time. Light Some chemical reactions are affected by the presence of light. One example of a reaction that depends on the presence of sunlight is photosynthesis, which only takes place when sunlight falls on a plant, which contains green pigmentation called chlorophyll. Another example of a reaction that only takes place in the presence of light is that which occurs when a photograph is taken. Inside the camera is a transparent film, which a clear plastic film that is covered in an emulsion of a layer of gelatine which is filled with millions of tiny crystals of silver halides, especially silver bromide (AgBr). The emulsion that is used is similar for both colour and black and white film. The only difference is that the colour film contains three layers of emulsion which all contain different dyes. When light falls hits a silver bromide molecule, silver cations (Ag+) accepts an electron from the bromine ions (Br-) creating a silver atom. Ag+ + e- Ag Silver ion + Electron Silver atom The bromine atoms that are produced are then trapped in the gelatine. The more light that hits the photographic film the greater the amount of silver that is deposited. As you can see, most of the ways of increasing the rate of reactivity involve increasing the number of successful collisions within the reaction itself. Once you do this the rate of reaction should increase. However, just increasing the number of collisions doesnt necessarily mean that the rate of reaction is increased. This is because in order to increase the rate of reaction you need to increase the number of successful collisions. When collisions occur, if they do not have enough energy, which is in the form of kinetic energy, then they would repel each other. However if they do have enough energy, then they would combine, which is a successful collision. The way in which the rate of reaction is calculated is by using the following formula: Reaction rate= change in amount (or concentration) of a substance/products produced Time taken Therefore, in this case, I will be measuring the rate of reaction by measuring the quantity of products formed. The formula would then be: Reaction rate= carbon dioxide produced. Time taken Using this method you can work out the average rate of reaction between calcium carbonate and hydrochloric acid in the time given for the experiment. The rate at which it reacts would be measured in x grams/minute. Aim The aim of this experiment is to see how the rate of reaction can be affected by a factor [variable]. The variable that we chose was the concentration of the acid, so the aim is to see how the concentration of hydrochloric acid can affect the rate of reactivity. Prediction Substances are prone to burn much faster in the presence of oxygen. For example a charcoal in a barbeque would often be burning quite slowly with a red glow. However, when you blow on t, the coal would become even hotter as it gets more red, and my even burst into flames. This is as you are blowing a higher concentration of oxygen onto it. Another example is acetylene, which burns extremely rapidly in the presence of pure oxygen. The energy produced, in the form of heat, is enough to burn through metal, which is what it is used for: C2H2 + 2. 5O2 2CO2 + H2O + heat Acetylene + Oxygen Carbon dioxide + Water + heat energy. Chemical reactions occur when successful collisions occur between particles. This is when particles gain enough speed that when they collide with each other they join together. Successful collisions between acetylene molecules and oxygen molecules occur when pure oxygen is used instead of air. Therefore, the rate of reaction increases the rate of reaction as well as increasing the amount of heat given off. From this, I can therefore predict that as you increase the concentration of the hydrochloric acid, you would also be increasing the rate of reaction. I predict that the shape of the graph would look like so: This is as the rate of reaction at the beginning would be quite rapid. This would eventually slow down due to the fact that the calcium chloride and the hydrochloric acid are being used up. I therefore predict that the shape of the graph would eventually level off, and all of the lines (the concentrations) should end up at the same level in the end. Preliminary Investigation There are two methods that may be used to measure the rate of reaction, which are: * How fast the reactants are used up. How fast the products are formed The method we are using is to measure how fast the products are formed; in this case how fast the carbon dioxide is formed. Preliminary experiments were performed beforehand to understand how the actual experiment should be carried out, decide on the quantities of substances used as well as comprehend the observations in the experiment, i. e. effervescence, in order to acknowledge the reaction. First, we had to decide on the concentration of hydrochloric acid used. The fist concentration that was tried was 3 molar, which I decided was too fast. This was as the reading on the gas syringe went above the maximum level quite rapidly, which is not sufficient as it means that the results would not be adequate enough to identify a trend, which is the main aim of this investigation. The next concentration level that was tried was 2 molar, which I decided was adequate enough for the maximum concentration. Even though the reading in the gas syringe did go above the maximum, I did keep in mind that I was going to be using a larger gas syringe for the actual experiment. Therefore the maximum concentration of acid that is going to be used is 2 molar, which is the variable. We are then going to reduce this to 1. 8 molar, 1. 6 molar, 1. 4 molar, 1. 2 molar and then finally 1 molar. I believe that these sets of variables would be adequate enough in order to identify a trend. After deciding on the quantities used, I then had to decide what volume of acid I was going to be using. The first volume I tried was 0. 5ml, which was too slow. I then tired 10 ml, which was again proving to be quite a slow reaction. So I then doubled the volume of the acid, which I believed was satisfactory, as the rate of reaction was good, and the amount of co2 produced was satisfactory, as it did not go over the syringe limit. I then had to decide what mass of calcium carbonate chips I had to use. The first mass that I had tried was 0. 5grams, which produced a far too slow rate of reaction. I then tried 2 grams of calcium carbonate, which was too fast of a reaction, and the amount of CO2 produced was off the reading on the gas syringe, so I halved it to 1 gram, which was satisfactory. The amount of time I am going to use is 90 seconds (one and a half minutes) as I believe that this is a sufficient amount of time in which I will be able to identify any trend between the concentration of hydrochloric acid and the amount of carbon dioxide produced. Here are the results for the volume of acid: Concentration of acid: 1M Mass of marble chips: 1. 0 gram Volume of acid used: 5 ml. Time (s) Concentration of acid: 1M Mass of marble chips: 1. 0 gram Volume of acid: 10 ml Time (s). Concentration of acid: 1M Mass of marble chips: 1. 0 gram Volume of acid: 20ml TConcentration of acid: 1M Mass of marble chips: 1 gram Volume of acid: 20ml Time (s) + Here are the results for the concentration of hydrochloric acid: Concentration of acid: 2M Mass of marble chips:1 gram Volume of acid: 20ml Time (s) 2 produced (cm3) + Concentration of acid: 1M Mass of marble chips: 1 gram Volume of acid: 20ml Time (s)(cm3)Â   The overall result for the preliminary investigation using the correct quantities would be: Time (s) 1 produced (cm3) with 1MÂ   The graph for the preliminary investigation looked like this: Show preview only The above preview is unformatted text This student written piece of work is one of many that can be found in our GCSE Patterns of Behaviour section.

Press Freedom in Malaysia

Press Freedom in Malaysia Introduction and Context of Press Freedom According to the World Press Freedom Index 2014, our country, Malaysia ranks 147 among 180 countries. The World Press Freedom Index measures the degree of freedom of the journalists and news publication in each country, how much efforts that the public respect to the freedom and ensure it, and also the negative connection between information and conflicts. There are some general criteria that the World Press Freedom Index used to score the country which are pluralism, media independence, environment and self-censorship, legislative framework, transparency and infrastructure (Reporters without Borders, 2014). Since our country ranks in 147, it means that Malaysia’s press freedom is totally in a difficult situation. The violations and discrimination of the journalists and also the daily news which publish about violence and negative issues will affect the World Press Freedom ranking. The news media in Malaysia are mostly monopolized by laws and regulation. It covers a huge area in the media industry and restrict them in many ways. Government may reinforce the industry by adopting and implementing a self-regulation code and even watch or guide them to impose those regulations (Alsogoff Hamzah 2007). This results in the restriction of press freedom. Press freedom protects the privilege to obtain and publish materials without the government censorship or the law enforcement. It applies to all types of printed and broadcast material such as books, newspapers, journals, magazines, brochures, films and radio and even the television programs. The press are not given too much power or credibility to perform on certain things. According to Alsagoff, Abdullah Hassan (2011), they stated that there are three ways to restrict the press freedom in Malaysia which are through restrictive laws, ownership from political parties and connected business individuals and also the self-censorship which are exercised by the editors and journalists. Because of the laws and regulations towards the press freedom, the press and the public cannot express their feelings and thoughts freely. This has already restricted them to think creatively and critically. Importance of Press Freedom As we know, although the press freedom has been partially restricted in Malaysia, either the online news or news publication, the journalists still consider the freedom of press important for some reasons and play their role as the responsibility to transmit the information to the public, as follows: Since the information and the news has been published without being biased or prejudiced, the public are able to make decision or think critically about the related issue; Press functions not only as the indicator of an issue but also the as the media’s predictor of the change in the nations over the world; Press can be known as a part of the media to help to maintain the balance and the democracy of the country. Media acts as the â€Å"watchdog of the people† and also the â€Å"Fourth Estate† other than the three traditional estate of the Parliament. Nowadays, there are strong inseparable relationship between the status of democracy and the role of the press and media. It means that one cannot function without another where the rapid growth of the technology and the rise of the social media is challenging the restrictions from the government to the press media. (Dr.Sankaran, n.d.) Technology, Social Media and Reformasi The media crisis issues which were happened in Malaysia has contributed to the idea of press freedom. Most of the press freedom had their printing licenses revoked because of the restriction of the government and the laws. After facing much obstacles from publishing materials such as May 1969 Riots, Operation Lalang and the Reformasi issue, the attention shifted to the Internet. In the early September 1998, former Prime Minister Mahathir Mohammad fired his deputy Anwar Ibrahim. Many Malaysians were craving to search for the truth of why Anwar had been fired as the government concealed the truth from the mainstream media. Thus, the alternative media such as online website were sprang up to find out the truth and to maintain the principles as journalists which are â€Å"transparency† and â€Å"accountability†. For example, Malaysia’s most popular email discussion, The Sangkancil mailing list, the independent web-based daily newspaper, Malaysiakini,com, website for a community to cultivate a public sphere, Freemedia, and the web radio which under the Centre of Investigative Journalism’s operation, RadiqRadio.com (Anil, 2002). It also claims that Anwar Ibrahim is the one who bro ught out the trend of using alternative media to find out the truth. In this new era, due to the development of the technology, newspaper are slowly not recognized by the people as they are able to search the information that they want through the alternative media. The Internet appeared to transform the ways that the news media work used to be in technological-developing countries as well as how the society groups try to change the society (Robie, n.d.). Thus, it makes a large extent to the alternative or independent media in the world. It provides alternative viewpoint, opinion and information to the public (Atton, 2002). Although blogs and social networking website were not essentially used to share information, they are widely used to spread the news better than the mainstream media which automatically transform into the most potential information source (Sajad, n.d.). However, there are still some people who use the alternative and the social media such as Facebook, Twitter, Youtube and other sources to spread misinformation and rumors. Alternative media differs with the mainstream media from some dimensions which are their contents, aesthetic, production method, distribution method, and the relations between audiences. Every alternative media created with certain aims and purpose. For example, Malaysiakini was established for the journalists who dissatisfied with the biased news content and their objective is to push the boundaries and test the press freedom (Wang, 2001). It shows that although the mainstream media has been restricted by the government, there are still some alternative media with different purposes for public to voice out their opinion. Therefore, the technology advancement and the rising of social media give a perspective that there is press freedom in the society. The May 1969 Riots – The Idea of Press Freedom In the 1969 general election, the ruling Alliance Party which includes UMNO, MCA and MIC almost failed to gain a two-thirds majority seats in the Dewan Rakyat for the first time (Zaharom Wang, n.d.). On the other hand, the opposition parties managed to get the majority seats and the supports from public. The opposition parties involving DAP, Gerakan, PAS and formed a joint double-prong commission for two purposes which to prevent vote splitting and to campaign for each other by asking their supporters to vote for anyone other than the Alliance Party (Lim, 2012). Therefore, it created a multi-ethnic society and received most of the votes and grant welcome from Malays. However, the government seemed to not have an agreement with the situation. According to them, it was caused by the â€Å"inflammatory speeches made by the political parties during the election campaign and made the oppositions parties staged the victory processions† (Lee, 1995). This is why the government felt that their position and status had been threatened. To solve this situation, the King, advised by the government, declared an emergency state in Malaysia. At the same time, all press publication were requested to shut down for two days starting from 16 May 1969 to inhibit the spread of propaganda (Zaharom Wang, n.d.). By the way, there are still some major newspapers were allowed to publish items but the news contents had to be censored by the government first. The press has completely controlled by the government and been restricted for two days although some of press were owned by private sector. Because of that, the journalists decided to revoke and fight for the press freedom. They noticed that the press freedom is important for the public to understand what is happening in our country. Public has the rights to know the truth behind the government. This is how does the press freedom idea come from. Control towards Press Freedom Printing Presses and Publications Act (PPPA) The first law and regulation which controls the freedom of the press is the Printing Presses and Publications Act (PPPA). This legislative impinges on the media effectiveness in playing its role as disseminator of information and watchdog over the government of the day (Wang, 2001). Cardinally, British colonial government introduced the Printing Presses and Publications Act as the Printing Ordinance 1948 at the beginning of the emergency state, in order to resist Communist activities which seems as a threat to the establishment. This act again revised in 1971 because of the 13 May 1969 to provide powers and to revoke the publication’s license who aggravated the national sensitivities and the development. Section 3 requires all publication to apply for an annual publishing licence. It makes the printers and the publishers cannot retain their licenses by eliminating the renewal process. If not, they could have to face the prison term for 3 years jail sentence. It also added some curbs in the act. For example, Section 8(A) (2) states that the published material to be malicious if the writer cannot prove that he/she had taken reasonable measures to verify the truth of the news. Because of this amended act, the government always use this act to straighten the media law and control the publication either directly or indirectly. According to Mohd Azizuddin Mohd Sani (2005), the reasons that the government wants to restrict the press freedom and introduces the PPPA in Malaysia are to ensure the orders and to limit the ability of foreign presses to influence people’s attitudes and minds towards the government and country as a whole. In 1987, two national dailies, The Star and Sin Chew Jit Poh and a Malay bi-weekly, Watan had their licenses revoked because the press were taking sides in their coverage of the Chinese education and also supported the opposition parties by continuously provide transparent news coverage. In 1988, they resumed the publication again after some changes in editorial staff and a climate of self-censorship among the journalists which continued through the 1990s. Official Security Act (OSA) Moreover, the Official Secrets Act (OSA) is also yet another piece of legislation that has restricted the right freedom of the expression. It replaced the Malay States Official Secret Ordinance 1950 and was based on the British OSA 1911 and 1920. It can be known a statute inMalaysiaprohibiting the dissemination of information classified as an official secret. This act is related to the communication of sensitive information to non-authorized persons or foreign agents. Raja Aziz Addruse (1990), former chairman of the Malayan Bar Council, describes the Act as the antithesis of the freedom of speech and of citizen’s right to comment on and discuss the government misconduct and incompetence. To exemplify, Section 2 in OSA defines official secret as any official letter, information, or material which is classified by the Minister and the Chief Minister of state or an appointed public officer as â€Å"Top Secret†, â€Å"Secret†, â€Å"Confidential†, and â€Å"Restricted†. Subsequent amendments to this Act have had the effect of making almost all official documents to be classified as official secret (Mustafa, 2002). The public does not have the right to speak out the voice as they are afraid they may be sued or even sentenced to jail. The journalists are also having the same situation too. They are not allowed to report or do any further investigation since the document has been labelled as secret by the Executive. Thus, many government officers use this as an excuse to cover things that cannot be exposed to the public such as bribery, relationship and power misusing and even the promiscuity. After that, they threatened the press to whitewash the truth so that the people will think that the government is really practicing â€Å"transparency† and â€Å"accountability†. However, till then, this issue cannot be denied as it has been shown clearly through the daily newspaper and the related officers have gotten the punishment that they deserved. On 13 July 2007, Tan, a webmaster who works for the opposition Parti Keadilan Rakyat, was arrested under Section 8 of OSA. He was suspected on possessing â€Å"official secrets† on his blog by connecting a link (http://jelas.info) which accused Deputy Internal Security Minister Johari Baharum suspecting in a bribery allegations in exchange for the release of people detained under Malaysia Emergency Ordinance. It is a law that deals with the internal security which allows for detention without trial. Because of this, Johari had been called for an official investigation while Tan may face one to seven years’ imprisonment if he found guilty of violating the OSA. Internal Security Act (ISA) Furthermore, another law and regulation which restrict the press freedom is the Internal Security Act (ISA). ISA can be known as a preventive detention law force in Malaysia which provides for without-trial detention and arbitrary arrest for a period (Mustafa, 2002). This act is originally enacted in the early 1960s during a national state of emergency which play its role as a temporary measure to fight for a communist rebellion. It is based on barely suspicion that one â€Å"may be† commit an act which may bring dangerous and threat to the national security. By the way, this act has be shown clearly that how did it function during Operation Lalang. The issue development of Operation Lalang also brought the second largest Internal Security Act (ISA) alight in Malaysian History since the 13 May riots. Other than the three mainstream newspapers’ licenses were revoked, a number of 106 people were also detained under ISA declaring for participating in activities â€Å"prejudicial to the security of Malaysia†. The detainees include the leader of the Opposition, Lim Kit Siang, ALIRAN president Dr Chandra Muzaffar, DAP Deputy ChairmanKarpal Singh and so forth as well as university lecturers, environmentalists, businessman and some members of UMNO (Operasi Lalang, n.d.). It brought the major breakdown in the Malaysia political history during that time. There is some other examples of ISA cases which happened in Malaysia. On 2010, thirteen journalists, including two Malaysians, were arrested under ISA because of participating in hunger strikes in May and June due to lack of news over their release. Raja Petra Kamaruddin, a blogger of the Malaysia Today website who was well known for publishing a series of commentary articles on Malaysian politics on the website, was alleged by the Minister of Home Affairs, Dato’ Seri Syed Hamid Albar to be â€Å"a threat to national security†. On 11 April 2001, he was suspected for allegedly plotting to subvert the former Prime Minister Mahathir bin Mohammad and was arrested under ISA. Then he was released after 52 days and again arrested for second time due to further investigation. Sedition Act In 1948, the British colonial government enacted Sedition Act to fight with the Communists. The amendments were made through an Emergency Ordinance 1971 after the riots of 1969. The aim is to illegalize any questioning on Part III (citizenship), Article 152 (national language), Article 153 (Malays’ privilege and the rights of other races) and Article 181 (Rulers’ sovereignty of the Federal Constitution) (Freedom of Expression, 2010). This act empowers the ministers or police to detain everyone who has been found guilty for spreading seditious meanings or information which harm individuals, interest groups, societies and countries. Therefore, it limits the press freedom from publishing anything which seems like harming or threating the government officers. In history, the Sedition Act has been appealed against those critical of the government and the parliament members. Under this Act, if they found guilty, the parliament members can have their suspended parliamentary immunity. Over the years, many of them have been charged and found guilty under the Act. In 2009, the law has been played its role to arrest those who opposed to the Barisan National takeover of the Perak state government (Des Iskandar, 2014). To exemplify, University of Malaya law lecturer and columnist, Prof Dr. Azmi Sharom was charged under Sedition Act for his comments on the 2009 Perak constitutional crisis in an online news portal Malay Mail. He was arrested under Section 4(1) (b) which states officers who utters any seditious word will be fined for not exceeding RM5, 000 or imprisonment for not exceeding five years. Other than that, Malaysiakini online news portal journalist, Susan Loone also arrested under same act for publishing her phone interview with Penang executive councilor, Phee Boon Poh on the mass arrests of the states Voluntary Patrol Unit (PPS) on Merdeka Day since Phee is the EXCO who in charge of PPS. For the press, after the general election in 1999, PAS’s twice weekly party newspaper, Harakah editor Zulkifli Sulong and the printer Chea Lin Thye, owner of printing firm Syarikat Prema was arrested under Sediction Act for purposely publishing seditious material. Anwar’s lawyer, Karpal Singhwar also detained under the act because of allegedly seditious words in court. Conclusion Although our Malaysia is moving on to the developed-technology era with the rise of social media, most of the press still controlled and owned by the political parties or private sectors from different channels, either directly or indirectly. With the help of the social media, journalists still do not have the freedom to express what they really inform to tell the public. Therefore, the public seems like the frogs under the well who do not know what has happened to our government. Are they still practicing â€Å"transparency† and â€Å"accountability†? Do the government officers still doing something that we public do not know? Who can give us the answer? It is the journalists and the reporters! If the government still restrict the press freedom, what is the value of publishing newspaper daily? There are some suggestions to enhance the press freedom in our country. Cardinally, it is necessary to reduce the concentration of media ownership towards the publication and social media (Zaharom Wang, n.d.). Less media ownership’s attention help the news media to publish materials without concerning on the importance and the image of the private sector or political party but still need to obey the law enforcement as the responsibility of journalists. Furthermore, It is encouraged to invite new media actors enter the industry. It is crucial for new actors to provide alternative channels to express their opinions in an economically and socially-diverse society (Anil, 2002). Therefore, it able the public to think and comment on related issue with relevant examples and information critically. In a nutshell, promoting press freedom through the social media and mainstream media in our country is the most important and critical issue that the journalists should consider at the moment. Thus, we can develop an equal information flow and opinion between the government administration and the public.

Plastic Bags :: Environment, Pollution

Millions of plastic bags are given out to consumers by supermarkets and stores to carry their goods in. They are also cheap, light, durable, easy to carry and in many cases, free. The most commonly used shopping bag is made of High Density Polyethylene (HDPE). This type is used in the majority of supermarkets and stores. After these bags are used, they often end up in landfills or as litter, roughly only three percent of plastic bags is actually recycled per year (Planet Ark, 2011). The materials used in making plastic bags make them non-biodegradable. According to the science dictionary, 2011 refers to â€Å"these materials cannot be decomposed into environmentally safe waste materials by the action of soil bacteria.† These harmful substances are toxic and take approximately four hundred years to break down, or in this case photo-degrade; which is how plastics made from (HDPE) break down. Since they are not biodegradable, they remain in the environment and are absorbed in s oil or water (Indian Centre for Plastics in the Environment, 2010). This essay will discuss the various harmful effects of plastic bags, and demonstrate the risks that these bags impose on humans, animals and the environment. It will also discuss a series of suggested solutions that could help reduce plastic bag usage. Although plastic bags appear to be fragile and light, their negative environmental effect is devastating. Plastic bags may cause large amounts of pollution in every step of their limited life cycle, from the extraction of raw materials, production, transportation, and recycling or disposal. Plastic bags can be defined as the most damaging form of environmental pollution. They can have a damaging effect on marine animals and wildlife in addition to the aesthetic effects on beaches, parks, and trees. Plastic bags are potentially one of the main causes of death to marine animals (Harbor keepers,2008). Up to one hundred thousand marine animals or more die each year from eating plastic bags which are mistaken for food. This can result in blocking the animal’s intestines and possibly lead to the animal’s death. Another possible situation is that wildlife, such as birds, can get tangled in plastic bags causing choking and immobility, which may eventually lead to death. (Senio r, 2008) and (Citizen Campaign, 2010). In other situations, after plastic bags photo degrade they remain toxic and could be eaten by fish, shellfish or any other marine life and survive this allows the toxins to enter our food chain through bioaccumulation (Puget Soundkeeper Alliance, 2011).

Developing Financial Projections

PUBLIC COMPANY MANAGEMENT SERVICES WHITE PAPER Developing Financial Projections for NonFinance People This White Paper gives you the tools to answer the two most important questions any business must ask: â€Å"Are you financially prepared to begin? Are we able to sustain ourselves? † You’ll learn: †¢ What’s on financial statements and how they get there †¢ How to develop and understand income statements †¢ How to set up and read balance sheets †¢ How to use common formulas to evaluate cash flow †¢ How to create a budget using standard guidelines †¢ How to read and evaluate income projections †¢How to develop your own financial projections through a â€Å"fill in the blanks† approach† †¢ How to accurately determine the value of your idea or business This memorandum is provided by Public Company Management Services for educational purposes only and is not intended and should not be construed as legal advice. 200 4  © Public Company Management Services 5770 El Camino Road. Las Vegas, NV 89118 Phone: (702) 222-9076 http://www. pubcowhitepapers. com http://www. pcms-team. com http://www. foreigncompanylisting. com http://www. gopublictoday. com A Budget and Financial Worksheet OverviewManagers must ask, ‘is the business financially prepared to begin/continue’? Understanding basic budgeting guidelines, income projection statements, balance sheets and common formulas to evaluate cash flow help ensure successful operations. This financial knowledge significantly impacts a company’s short term and long term success. START-UP BUDGET †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ personnel (costs prior to opening) legal/professional fees occupancy licenses/permits equipment insurance supplies advertising/promotions salaries/wages accounting income utilities payroll expensesAn operating budget is prepared when you are actu ally ready to open for business. The operating budget will reflect your priorities in terms of how you spend your money, the expenses you will incur and how you will meet those expenses (income). Your operating budget also should include money to cover the first three to six months of operation. It should allow for the following expenses. OPERATING BUDGET †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ personnel insurance rent depreciation loan payments advertising/promotions legal/accounting miscellaneous expenses supplies payroll expenses Developing Projections www. publiccompanywhitepapers. om 14001 May 20,2003 †¢ †¢ †¢ †¢ †¢ salaries/wages utilities dues/subscriptions/fees taxes repairs/maintenance Other questions that you will need to consider are: †¢ What type of accounting system will your use? Is it a single entry or dual entry system? †¢ What are your sales and profit goals for the coming year? If a franchis e, will the franchisor set your sales and profit goals? Or, will he or she expect you to reach and retain a certain sales level and profit margin? †¢ What financial projections will you need to include in your business plan? †¢ What kind of inventory control system will you use?Sample balance sheets, income projections (profit and loss statements) and cash flow statements are included below along with detailed instructions for completing same. INCOME PROJECTION STATEMENT †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Total net sales (revenues) Costs of sales Gross profit Gross profit margin Controllable expenses Salaries/wages Payroll expenses Legal/accounting Advertising Automobile Office supplies Dues/Subscriptions Utilities Miscellaneous Total controllable expenses Fixed expenses Rent Depreciation Utilities Insurance License/pe rmits Loan payments Miscellaneous †¢ Total fixed expenses Total expenses Net profit (loss) before taxes Taxes †¢ Net profit (loss) after taxes INSTRUCTIONS FOR INCOME PROJECTIONS STATEMENT The income projections (profit and loss) statement is valuable as both a planning tool and a key management tool to help control business operations. It enables you to develop a preview of the amount of income generated each month and for the business year, based on reasonable predictions of monthly levels of sales, costs and expenses. As monthly or quarterly projections are developed and entered into the income projections statement, they can serve as definite goals for controlling the business operation.As actual operating results become known each month, they should be recorded for comparison with the monthly projections. A completed income statement allows you to compare actual figures with projections and to take steps to correct any problems. Industry Percentage In the industry per centage column, enter the percentages of total sales (revenues) that are standard for your industry, which are derived by dividing Costs/expenses items x 100% These percentages can be obtained from various sources, such as trade associations, accountants or banks.Industry figures serve as a useful bench mark against which to compare cost and expense estimates that you develop for your firm. Compare the figures in the industry percentage column to those in the annual percentage column. Total Net Sales (Revenues) Determine the total number of units of consulting service you realistically expect to sell each period (per month or quarter) in each area of your business at the prices you expect to get. Use this step to create the projections to review your pricing practices. †¢ Exclude any revenue that is not strictly related to the business. Cost of SalesThe key to calculating your cost of sales is that you do not overlook any costs that you have incurred. Calculate cost of sales of all services used to determine total net sales. Do not overlook transportation or travel costs if you’re working at a distance. Also include all direct labor. Gross Profit Subtract the total cost of sales from the total net sales to obtain gross profit. Gross Profit Margin The gross profit is expressed as a percentage of total sales (revenues). It is calculated by dividing gross profits by total net sales Controllable (also known as Variable) Expenses †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Salary expenses-Base pay plus overtime.Payroll expenses-Include paid vacations, sick leave, health insurance, unemployment insurance and social security taxes – may or may not be applicable. Outside services-Include costs of subcontracts, overflow work and special or one-time services. Supplies-Services and items purchased for use in the business. Repair and maintenance-Regular maintenance and repair. Advertising-Include desired sales volume and classified d irectory advertising expenses. Car delivery and travel-Include charges if personal car is used in business, including parking, tools, buying trips, etc. Accounting and legal-Outside professional services.Fixed Expenses †¢ †¢ †¢ †¢ †¢ †¢ †¢ Rent-List only real estate used in business. Depreciation-Amortization of capital assets like computers. Utilities-Water, heat, light, etc. Insurance-Fire or liability on property or products. Include workers' compensation. Loan repayments-Interest on outstanding loans. Miscellaneous-Unspecified; small expenditures without separate accounts. Net Profit (loss) (before taxes) †¢ Subtract total expenses from gross profit. †¢ Taxes – Include inventory and sales tax, excise tax, real estate tax, etc. Net Profit (loss) (after taxes) †¢ Subtract taxes from net profit (before taxes) Annual Total – For each of the sales and expense items in your income projection statement, add all the monthly or quarterly figures across the table and put the result in the annual total column. Annual Percentage †¢ Calculate the annual percentage by dividing Annual total x 100% Sample BALANCE SHEET Assets Current assets Cash $_______ Petty cash $_______ Accounts receivable $_______ Inventory $_______ Short-term investment $_______ Prepaid expenses $_______ Long-term investment $_______ Fixed assets Land $_______ Buildings $_______ Improvements $_______ Equipment $_______ Furniture $_______ Automobile/vehicles $_______Other assets †¢ †¢ †¢ †¢ 1. $_______ 2. $_______ 3. $_______ 4. $_______ †¢ Total assets $______ Liabilities Current Liabilities Accounts payable $______ Notes payable $______ Interest payable $______ Taxes payable Federal income tax $______ State income tax $______ Self-employment tax $______ Sales tax (SBE) $______ Property tax $______ Payroll accrual $______ Long-term liabilities Notes payable $______ Total liabilities $______ Net worth (owner equity) $______ Proprietorship or Partnership (name's) equity $_____ (name's) equity $_____ or †¢ Corporation Capital stock $_____ Surplus paid in $_____ Retained earnings $_____Total net worth $_____ †¢ Total liabilities and †¢ total net worth $_____ (Total assets will always equal total liabilities and total net worth) _______________________________________________ INSTRUCTIONS FOR BALANCE SHEET Figures used to compile the balance sheet are taken from the previous and current balance sheet as well as the current income statement. The income statement is usually attached to the balance sheet. The following text covers the essential elements of the balance sheet. At the top of the page fill in the legal name of the business, the type of statement and the day, month and year. AssetsList anything of value that is owned or legally due the business. Total assets include all net values. These are the amounts derived when you subtract depreciation and amortization from th e original costs of acquiring the assets. Current Assets †¢ †¢ †¢ †¢ †¢ †¢ Cash-List cash and resources that can be converted into cash within 12 months of the date of the balance sheet (or during one established cycle of operation). Include money on hand and demand deposits in the bank, e. g. , checking accounts and regular savings accounts. Petty cash-If your business has a fund for small miscellaneous expenditures, include the total here.Accounts receivable-The amounts due from customers in payment for merchandise or services. Inventory-Includes raw materials on hand, work in progress and all finished goods, either manufactured or purchased for resale. Short-term investments-Also called temporary investments or marketable securities, these include interest- or dividend-yielding holdings expected to be converted into cash within a year. List stocks and bonds, certificates of deposit and time-deposit savings accounts at either their cost or market valu e, whichever is less. Prepaid expenses-Goods, benefits or services a business buys or rents in advance.Examples are office supplies, insurance protection and floor space. Long-term Investments Also called long-term assets, these are holdings the business intends to keep for at least a year and that typically yield interest or dividends. Included are stocks, bonds and savings accounts earmarked for special purposes. Fixed Assets Also called plant and equipment. Includes all resources a business owns or acquires for use in operations and not intended for resale. Fixed assets may be leased. Depending on the leasing arrangements, both the value and the liability of the leased property may need to be listed on the balance sheet. Land-List original purchase price without allowances for market value. †¢ Buildings †¢ Improvements †¢ Equipment †¢ Furniture an Computers †¢ Automobile/vehicles Liabilities Current Liabilities List all debts, monetary obligations and cla ims payable within 12 months or within one cycle of operation. Typically they include the following: †¢ Accounts payable-Amounts owed to suppliers for goods and services purchased in connection with business operations. †¢ Notes payable-The balance of principal due to pay off short-term debt for borrowed funds. Also includes the current amount due of total balance on notes whose terms exceed 12 months. Interest payable-Any accrued fees due for use of both short- and long-term borrowed capital and credit extended to the business. †¢ Taxes payable-Amounts estimated by an accountant to have been incurred during the accounting period. †¢ Payroll accrual-Salaries and wages currently owed. Long-term Liabilities Notes payable-List notes, contract payments or mortgage payments due over a period exceeding 12 months or one cycle of operation. They are listed by outstanding balance less the current position due. Net worth Also called owner's equity, net worth is the claim o f the owner(s) on the assets of the business.In a proprietorship or partnership, equity is each owner's original investment plus any earnings after withdrawals. Total Liabilities and Net Worth The sum of these two amounts must always match that for total assets. __________________________________________________ MONTHLY CASH FLOW PROJECTION 1. Cash on hand (beginning month) 2. Cash receipts †¢ †¢ †¢ †¢ †¢ (a) Cash sales (b) Collections from credit accounts (c) Loan or other cash injections (specify) 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (Before cash out) (1+3) 5. Cash paid out †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ a) purchases (merchandise) (b) Gross wages (excludes withdrawals) (c) Payroll expenses (taxes, etc. ) (d) Outside services (e) Supplies (office and operating) (f) Repairs and maintenance (g) Advertising (h) Car, delivery and travel (i) Accounting and legal (j) Rent (k) Telephone (l) Utilities (m) Insurance (n) Taxes (real estate, etc. ) (o) Interest (p) Other expenses (specify each) (q) Miscellaneous (unspecified) (r) Subtotal (s) Loan principal payment †¢ †¢ †¢ †¢ †¢ †¢ (t) Capital purchases (specify) (u) Other start-up costs (v) Reserve and/or escrow (specify) (w) Owner's withdrawal 6. Total cash paid out (5a through 5w) . Cash position (end of month) (4 minus 6) †¢ †¢ Essential operating data (non-cash flow information) †¢ A. Sales volume (dollars) †¢ B. Accounts receivable †¢ (end on month) †¢ C. Bad debt (end of †¢ month) †¢ D. Inventory on hand (end †¢ of month) †¢ E. Accounts payable (end †¢ of month) INSTRUCTIONS FOR MONTHLY CASH FLOW PROJECTION †¢ †¢ †¢ †¢ †¢ †¢ 1. Cash on hand (beginning of month) — Cash on hand same as (7), Cash position, pervious month 2. Cash receipts†¢ (a) Cash sales-All cash sales. Omit credit sales unless cash is actually received †¢ (b) Gross wages (including withdrawals)-Amount to be expected from all accounts. (c) Loan or other cash injection-Indicate here all cash injections not shown in 2(a) or 2(b) above. 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (before cash out)(1+3) 5. Cash paid out †¢ (a) Purchases (merchandise)–Merchandise for resale or for use in product (paid for in current month). †¢ (b) Gross wages (including withdrawals)-Base pay plus overtime (if any) †¢ (c) Payroll expenses (taxes, etc. )– Include paid vacations, paid sick leave, health insurance, unemployment insurance, (this might be 10 to 45% of 5(b)) †¢ (d) Outside services-This could include outside labor and/or material for pecialized or overflow work, including subcontracting †¢ (e) Supplies (office and operating)–Items purchased for use in the bu siness (not for resale) †¢ (f) Repairs and maintenance-Include periodic large expenditures such as painting or decorating †¢ (g) Advertising-This amount should be adequate to maintain sales volume †¢ (h) Car, delivery and travel-If personal car is used, charge in this column, include parking †¢ (i) Accounting and legal-Outside services, including, for example, bookkeeping †¢ (j) Rent-Real estate only (See 5(p) for other rentals) †¢ (k) Telephone †¢ (l) Utilities-Water, heat, light and/or power (m) Insurance-Coverage on business property and products (fire, liability); also worker's compensation, fidelity, etc. Exclude executive life (include in 5(w)) †¢ (n) Taxes (real estate, etc. )– Plus inventory tax, sales tax, excise tax, if applicable †¢ (o) Interest-Remember to add interest on loan as it is injected (See 2 © above) †¢ (p) Other expenses (specify each) _________________________________________ _________________________ ____________ Unexpected expenditures may be included here as a safety factor________________________________________ Equipment expenses during the month should be included ere (non-capital equipment)__________________________ When equipment is rented or leased, record payments here †¢ (q) Miscellaneous (unspecified)–Small expenditures for which separate accounts would be practical †¢ (r) Subtotal-This subtotal indicates cash out for op †¢ (s) Loan principal payment-Include payment on all loans, including vehicle and equipment purchases on time payment †¢ (t) Capital purchases (specify)–Nonexpensed (depreciable) expenditures such as equipment, building purchases on time payment †¢ (u) Other start-up costs-Expenses incurred prior to first month projection and paid for after startup (v) Reserve and/or escrow (specify)– Example: insurance, tax or equipment escrow to reduce impact of large periodic payments †¢ (w) Owner's withdrawals-Sho uld include payment for such things as owner's income tax, social security, health insurance, executive life insurance premiums, etc. †¢ 6. Total cash paid out (5a through 5w) †¢ 7. Cash position (end on month) (4 minus 6)-Enter this amount in (1) Cash on hand following monthEssential operating data (non-cash flow information)-This is basic information necessary for proper planning and for proper cash flow projection.Also with this data, the cash flow can be evolved and shown in the above form. †¢ A. Sales volume (dollars)–This is a very important figure and should be estimated carefully, taking into account size of facility and employee output as well as realistic †¢ †¢ †¢ †¢ †¢ anticipated sales (actual sales, not orders received). B. Accounts receivable (end of month)-Previous unpaid credit sales plus current month's credit sales, less amounts received current month (deduct â€Å"C† below) C.Bad debt (end on month)– Bad debts should be subtracted from (B) in the month anticipated D. Inventory on hand (end on month)– Last month's inventory plus merchandise received and/or manufactured current month minus amount sold current month E. Accounts payable (end of month) Previous month's payable plus current month's payable minus amount paid during month. F. Depreciation-Established by your accountant, or value of all your equipment divided by useful life (in months) as allowed by Internal Revenue Service Developing Financial Projections PUBLIC COMPANY MANAGEMENT SERVICES WHITE PAPER Developing Financial Projections for NonFinance People This White Paper gives you the tools to answer the two most important questions any business must ask: â€Å"Are you financially prepared to begin? Are we able to sustain ourselves? † You’ll learn: †¢ What’s on financial statements and how they get there †¢ How to develop and understand income statements †¢ How to set up and read balance sheets †¢ How to use common formulas to evaluate cash flow †¢ How to create a budget using standard guidelines †¢ How to read and evaluate income projections †¢How to develop your own financial projections through a â€Å"fill in the blanks† approach† †¢ How to accurately determine the value of your idea or business This memorandum is provided by Public Company Management Services for educational purposes only and is not intended and should not be construed as legal advice. 200 4  © Public Company Management Services 5770 El Camino Road. Las Vegas, NV 89118 Phone: (702) 222-9076 http://www. pubcowhitepapers. com http://www. pcms-team. com http://www. foreigncompanylisting. com http://www. gopublictoday. com A Budget and Financial Worksheet OverviewManagers must ask, ‘is the business financially prepared to begin/continue’? Understanding basic budgeting guidelines, income projection statements, balance sheets and common formulas to evaluate cash flow help ensure successful operations. This financial knowledge significantly impacts a company’s short term and long term success. START-UP BUDGET †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ personnel (costs prior to opening) legal/professional fees occupancy licenses/permits equipment insurance supplies advertising/promotions salaries/wages accounting income utilities payroll expensesAn operating budget is prepared when you are actu ally ready to open for business. The operating budget will reflect your priorities in terms of how you spend your money, the expenses you will incur and how you will meet those expenses (income). Your operating budget also should include money to cover the first three to six months of operation. It should allow for the following expenses. OPERATING BUDGET †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ personnel insurance rent depreciation loan payments advertising/promotions legal/accounting miscellaneous expenses supplies payroll expenses Developing Projections www. publiccompanywhitepapers. om 14001 May 20,2003 †¢ †¢ †¢ †¢ †¢ salaries/wages utilities dues/subscriptions/fees taxes repairs/maintenance Other questions that you will need to consider are: †¢ What type of accounting system will your use? Is it a single entry or dual entry system? †¢ What are your sales and profit goals for the coming year? If a franchis e, will the franchisor set your sales and profit goals? Or, will he or she expect you to reach and retain a certain sales level and profit margin? †¢ What financial projections will you need to include in your business plan? †¢ What kind of inventory control system will you use?Sample balance sheets, income projections (profit and loss statements) and cash flow statements are included below along with detailed instructions for completing same. INCOME PROJECTION STATEMENT †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Total net sales (revenues) Costs of sales Gross profit Gross profit margin Controllable expenses Salaries/wages Payroll expenses Legal/accounting Advertising Automobile Office supplies Dues/Subscriptions Utilities Miscellaneous Total controllable expenses Fixed expenses Rent Depreciation Utilities Insurance License/pe rmits Loan payments Miscellaneous †¢ Total fixed expenses Total expenses Net profit (loss) before taxes Taxes †¢ Net profit (loss) after taxes INSTRUCTIONS FOR INCOME PROJECTIONS STATEMENT The income projections (profit and loss) statement is valuable as both a planning tool and a key management tool to help control business operations. It enables you to develop a preview of the amount of income generated each month and for the business year, based on reasonable predictions of monthly levels of sales, costs and expenses. As monthly or quarterly projections are developed and entered into the income projections statement, they can serve as definite goals for controlling the business operation.As actual operating results become known each month, they should be recorded for comparison with the monthly projections. A completed income statement allows you to compare actual figures with projections and to take steps to correct any problems. Industry Percentage In the industry per centage column, enter the percentages of total sales (revenues) that are standard for your industry, which are derived by dividing Costs/expenses items x 100% These percentages can be obtained from various sources, such as trade associations, accountants or banks.Industry figures serve as a useful bench mark against which to compare cost and expense estimates that you develop for your firm. Compare the figures in the industry percentage column to those in the annual percentage column. Total Net Sales (Revenues) Determine the total number of units of consulting service you realistically expect to sell each period (per month or quarter) in each area of your business at the prices you expect to get. Use this step to create the projections to review your pricing practices. †¢ Exclude any revenue that is not strictly related to the business. Cost of SalesThe key to calculating your cost of sales is that you do not overlook any costs that you have incurred. Calculate cost of sales of all services used to determine total net sales. Do not overlook transportation or travel costs if you’re working at a distance. Also include all direct labor. Gross Profit Subtract the total cost of sales from the total net sales to obtain gross profit. Gross Profit Margin The gross profit is expressed as a percentage of total sales (revenues). It is calculated by dividing gross profits by total net sales Controllable (also known as Variable) Expenses †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Salary expenses-Base pay plus overtime.Payroll expenses-Include paid vacations, sick leave, health insurance, unemployment insurance and social security taxes – may or may not be applicable. Outside services-Include costs of subcontracts, overflow work and special or one-time services. Supplies-Services and items purchased for use in the business. Repair and maintenance-Regular maintenance and repair. Advertising-Include desired sales volume and classified d irectory advertising expenses. Car delivery and travel-Include charges if personal car is used in business, including parking, tools, buying trips, etc. Accounting and legal-Outside professional services.Fixed Expenses †¢ †¢ †¢ †¢ †¢ †¢ †¢ Rent-List only real estate used in business. Depreciation-Amortization of capital assets like computers. Utilities-Water, heat, light, etc. Insurance-Fire or liability on property or products. Include workers' compensation. Loan repayments-Interest on outstanding loans. Miscellaneous-Unspecified; small expenditures without separate accounts. Net Profit (loss) (before taxes) †¢ Subtract total expenses from gross profit. †¢ Taxes – Include inventory and sales tax, excise tax, real estate tax, etc. Net Profit (loss) (after taxes) †¢ Subtract taxes from net profit (before taxes) Annual Total – For each of the sales and expense items in your income projection statement, add all the monthly or quarterly figures across the table and put the result in the annual total column. Annual Percentage †¢ Calculate the annual percentage by dividing Annual total x 100% Sample BALANCE SHEET Assets Current assets Cash $_______ Petty cash $_______ Accounts receivable $_______ Inventory $_______ Short-term investment $_______ Prepaid expenses $_______ Long-term investment $_______ Fixed assets Land $_______ Buildings $_______ Improvements $_______ Equipment $_______ Furniture $_______ Automobile/vehicles $_______Other assets †¢ †¢ †¢ †¢ 1. $_______ 2. $_______ 3. $_______ 4. $_______ †¢ Total assets $______ Liabilities Current Liabilities Accounts payable $______ Notes payable $______ Interest payable $______ Taxes payable Federal income tax $______ State income tax $______ Self-employment tax $______ Sales tax (SBE) $______ Property tax $______ Payroll accrual $______ Long-term liabilities Notes payable $______ Total liabilities $______ Net worth (owner equity) $______ Proprietorship or Partnership (name's) equity $_____ (name's) equity $_____ or †¢ Corporation Capital stock $_____ Surplus paid in $_____ Retained earnings $_____Total net worth $_____ †¢ Total liabilities and †¢ total net worth $_____ (Total assets will always equal total liabilities and total net worth) _______________________________________________ INSTRUCTIONS FOR BALANCE SHEET Figures used to compile the balance sheet are taken from the previous and current balance sheet as well as the current income statement. The income statement is usually attached to the balance sheet. The following text covers the essential elements of the balance sheet. At the top of the page fill in the legal name of the business, the type of statement and the day, month and year. AssetsList anything of value that is owned or legally due the business. Total assets include all net values. These are the amounts derived when you subtract depreciation and amortization from th e original costs of acquiring the assets. Current Assets †¢ †¢ †¢ †¢ †¢ †¢ Cash-List cash and resources that can be converted into cash within 12 months of the date of the balance sheet (or during one established cycle of operation). Include money on hand and demand deposits in the bank, e. g. , checking accounts and regular savings accounts. Petty cash-If your business has a fund for small miscellaneous expenditures, include the total here.Accounts receivable-The amounts due from customers in payment for merchandise or services. Inventory-Includes raw materials on hand, work in progress and all finished goods, either manufactured or purchased for resale. Short-term investments-Also called temporary investments or marketable securities, these include interest- or dividend-yielding holdings expected to be converted into cash within a year. List stocks and bonds, certificates of deposit and time-deposit savings accounts at either their cost or market valu e, whichever is less. Prepaid expenses-Goods, benefits or services a business buys or rents in advance.Examples are office supplies, insurance protection and floor space. Long-term Investments Also called long-term assets, these are holdings the business intends to keep for at least a year and that typically yield interest or dividends. Included are stocks, bonds and savings accounts earmarked for special purposes. Fixed Assets Also called plant and equipment. Includes all resources a business owns or acquires for use in operations and not intended for resale. Fixed assets may be leased. Depending on the leasing arrangements, both the value and the liability of the leased property may need to be listed on the balance sheet. Land-List original purchase price without allowances for market value. †¢ Buildings †¢ Improvements †¢ Equipment †¢ Furniture an Computers †¢ Automobile/vehicles Liabilities Current Liabilities List all debts, monetary obligations and cla ims payable within 12 months or within one cycle of operation. Typically they include the following: †¢ Accounts payable-Amounts owed to suppliers for goods and services purchased in connection with business operations. †¢ Notes payable-The balance of principal due to pay off short-term debt for borrowed funds. Also includes the current amount due of total balance on notes whose terms exceed 12 months. Interest payable-Any accrued fees due for use of both short- and long-term borrowed capital and credit extended to the business. †¢ Taxes payable-Amounts estimated by an accountant to have been incurred during the accounting period. †¢ Payroll accrual-Salaries and wages currently owed. Long-term Liabilities Notes payable-List notes, contract payments or mortgage payments due over a period exceeding 12 months or one cycle of operation. They are listed by outstanding balance less the current position due. Net worth Also called owner's equity, net worth is the claim o f the owner(s) on the assets of the business.In a proprietorship or partnership, equity is each owner's original investment plus any earnings after withdrawals. Total Liabilities and Net Worth The sum of these two amounts must always match that for total assets. __________________________________________________ MONTHLY CASH FLOW PROJECTION 1. Cash on hand (beginning month) 2. Cash receipts †¢ †¢ †¢ †¢ †¢ (a) Cash sales (b) Collections from credit accounts (c) Loan or other cash injections (specify) 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (Before cash out) (1+3) 5. Cash paid out †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ a) purchases (merchandise) (b) Gross wages (excludes withdrawals) (c) Payroll expenses (taxes, etc. ) (d) Outside services (e) Supplies (office and operating) (f) Repairs and maintenance (g) Advertising (h) Car, delivery and travel (i) Accounting and legal (j) Rent (k) Telephone (l) Utilities (m) Insurance (n) Taxes (real estate, etc. ) (o) Interest (p) Other expenses (specify each) (q) Miscellaneous (unspecified) (r) Subtotal (s) Loan principal payment †¢ †¢ †¢ †¢ †¢ †¢ (t) Capital purchases (specify) (u) Other start-up costs (v) Reserve and/or escrow (specify) (w) Owner's withdrawal 6. Total cash paid out (5a through 5w) . Cash position (end of month) (4 minus 6) †¢ †¢ Essential operating data (non-cash flow information) †¢ A. Sales volume (dollars) †¢ B. Accounts receivable †¢ (end on month) †¢ C. Bad debt (end of †¢ month) †¢ D. Inventory on hand (end †¢ of month) †¢ E. Accounts payable (end †¢ of month) INSTRUCTIONS FOR MONTHLY CASH FLOW PROJECTION †¢ †¢ †¢ †¢ †¢ †¢ 1. Cash on hand (beginning of month) — Cash on hand same as (7), Cash position, pervious month 2. Cash receipts†¢ (a) Cash sales-All cash sales. Omit credit sales unless cash is actually received †¢ (b) Gross wages (including withdrawals)-Amount to be expected from all accounts. (c) Loan or other cash injection-Indicate here all cash injections not shown in 2(a) or 2(b) above. 3. Total cash receipts (2a+2b+2c=3) 4. Total cash available (before cash out)(1+3) 5. Cash paid out †¢ (a) Purchases (merchandise)–Merchandise for resale or for use in product (paid for in current month). †¢ (b) Gross wages (including withdrawals)-Base pay plus overtime (if any) †¢ (c) Payroll expenses (taxes, etc. )– Include paid vacations, paid sick leave, health insurance, unemployment insurance, (this might be 10 to 45% of 5(b)) †¢ (d) Outside services-This could include outside labor and/or material for pecialized or overflow work, including subcontracting †¢ (e) Supplies (office and operating)–Items purchased for use in the bu siness (not for resale) †¢ (f) Repairs and maintenance-Include periodic large expenditures such as painting or decorating †¢ (g) Advertising-This amount should be adequate to maintain sales volume †¢ (h) Car, delivery and travel-If personal car is used, charge in this column, include parking †¢ (i) Accounting and legal-Outside services, including, for example, bookkeeping †¢ (j) Rent-Real estate only (See 5(p) for other rentals) †¢ (k) Telephone †¢ (l) Utilities-Water, heat, light and/or power (m) Insurance-Coverage on business property and products (fire, liability); also worker's compensation, fidelity, etc. Exclude executive life (include in 5(w)) †¢ (n) Taxes (real estate, etc. )– Plus inventory tax, sales tax, excise tax, if applicable †¢ (o) Interest-Remember to add interest on loan as it is injected (See 2 © above) †¢ (p) Other expenses (specify each) _________________________________________ _________________________ ____________ Unexpected expenditures may be included here as a safety factor________________________________________ Equipment expenses during the month should be included ere (non-capital equipment)__________________________ When equipment is rented or leased, record payments here †¢ (q) Miscellaneous (unspecified)–Small expenditures for which separate accounts would be practical †¢ (r) Subtotal-This subtotal indicates cash out for op †¢ (s) Loan principal payment-Include payment on all loans, including vehicle and equipment purchases on time payment †¢ (t) Capital purchases (specify)–Nonexpensed (depreciable) expenditures such as equipment, building purchases on time payment †¢ (u) Other start-up costs-Expenses incurred prior to first month projection and paid for after startup (v) Reserve and/or escrow (specify)– Example: insurance, tax or equipment escrow to reduce impact of large periodic payments †¢ (w) Owner's withdrawals-Sho uld include payment for such things as owner's income tax, social security, health insurance, executive life insurance premiums, etc. †¢ 6. Total cash paid out (5a through 5w) †¢ 7. Cash position (end on month) (4 minus 6)-Enter this amount in (1) Cash on hand following monthEssential operating data (non-cash flow information)-This is basic information necessary for proper planning and for proper cash flow projection.Also with this data, the cash flow can be evolved and shown in the above form. †¢ A. Sales volume (dollars)–This is a very important figure and should be estimated carefully, taking into account size of facility and employee output as well as realistic †¢ †¢ †¢ †¢ †¢ anticipated sales (actual sales, not orders received). B. Accounts receivable (end of month)-Previous unpaid credit sales plus current month's credit sales, less amounts received current month (deduct â€Å"C† below) C.Bad debt (end on month)– Bad debts should be subtracted from (B) in the month anticipated D. Inventory on hand (end on month)– Last month's inventory plus merchandise received and/or manufactured current month minus amount sold current month E. Accounts payable (end of month) Previous month's payable plus current month's payable minus amount paid during month. F. Depreciation-Established by your accountant, or value of all your equipment divided by useful life (in months) as allowed by Internal Revenue Service

Importance in respct with washington and clark essays

Importance in respct with washington and clark essays Washington and Clark on the Importance Scale William Clark was an important historical figure, although not by any means a great one. William Clark is best known for his expeditions west and the map he made from his traveling. William Clark contributed a great deal to America and her post constitution founding westward. William Clark is best remembered for his contribution in 1803. William Clark and Meriwether Lewis traveled westward on an expedition to expand America and her boundaries westward. He (they) investigated water passages to the Western Sea and mapped the new Louisiana Purchase. If it were not for William Clark then America might not be what it is today. America might still be a small plot of states on the East coast of a great piece of land. William Clark was indeed important, but William Clark could not be considered a great man. William Clark made friends with many Indian tribes, but he also cheated them. William Clark cheated many Indian tribes out of their land. William Clark was a slave owner and beat his slaves regularly. Although William Clark made many contributions to America, he was not a great person because unlike George Washington, he was a cruel and dishonest person. George Washington was elected president of the United States on April 30, 1789. George Washington stayed president until March 3, 1797. George Washington was not the most educated of people but he was one of the strongest leaders that America has ever known. George Washington had an amazing ability to keep his troops together throughout his presidency. George Washington was skilled at knowing where and when to attack. George Washington was named the leader of the revolutionary war. George Washingtons two main interests (both wanting to benefit America) were military arts and western expansion. George Washington was a key part of two main wars that were vital in Americas beginn ...

Contemporary Trends in Feminist Criticism and Their Echo in Sylvia Plaths Later Poems

Contemporary Trends in Feminist Criticism and Their Echo in Sylvia Plaths Later Poems Free Online Research Papers Contemporary Trends in Feminist Criticism and Their Echo in Sylvia Plaths Later Poems This paper on womens poetry seeks to demonstrate the extent to which two of Sylvia Plaths later poems are rebellious and non- conventional for her era and how this style corresponds to two views in recent feminist criticism ; Susan Bordos reading of the female body as a meaningful text and Elaine Showalters exploration of the essential difference between female poetry and male-oriented literary texts. Showalter establishes the idea that womens writing is a basically different type of literature, deriving from the notion that women have a completely different experience and perception from men. This difference is echoed in style, structure ,language and themes of female writing, to name but a few , and has four realms of difference- biological, linguistic, psychoanalytic and cultural .I will relate to two essential realms of difference which Showalter addresses, which are broadly illustrated in Plaths poetry- the social realm which situates the woman in certain social codes and the biological/corporal one, addressed by both Showalter and Bordo. Through an analysis of two of Sylvia Plaths poems; Ariel and Tulips, written in the last months of her life, I will try to show how these insights co uld be applied to the poems and reveal how Sylvia Plaths poetry was dominated by biological/corporal concepts and imagery and social attitudes of dominance and power . Contemporary feminist critics generally agree with the fact that even the greatest male writers in literary history who wrote about strong women characters (such as Chaucers The Wife Of Bath and Shakespeares Lady Macbeth), could obviously never precisely convey what it is to be a woman and their character illustration was thus probably based on the social codes of their period and their own male perspective of women . Consequently, there is an obvious distinction between the male and female discourse, relating to the attitude and point of view of women in literature; A poetry written by men speaks a totally different language from that written by women .Womens poetry, when treated as a gendered artifact, involves, as we have seen in a close study of feminine poetry of the 19th and 20th centuries, a scrutiny of culture related issues such as power relations between the sexes, male dominance, domestic chores and responsibilities and others. It also focuses rather often on issues that are generally associated with the female body such as sex and sexuality, body image, childbirth and other female related topics. Thus, I have decided to focus on these two realms in my paper and I will look at two of Sylvia Plaths poems from this perspective. Susan Bordo, in Anorexia Nervosa: Psychopathology as Crystallization of Culture, relates to the body as not merely physical but as permeated with cultural meanings too – an insight developed in the writing of the French philosopher Michel Foucault. Foucault claimed that the human body can be observed in many fields-the historical demography or pathology, physiological, the extent to which historical processes were involved in biological events and the most profound field-the political involvement of the body which includes power relations that have a direct physical impact on the body. By asserting that cultural practices †¦.are always inscribed†¦on our bodies (Bordo, p. 142) , she does not deny this relationship between political/ social procedures and the body and claims that women are not only possessors of a body but are also associated with the body, which is part of the womans sphere. She remarks however, that the power relations which involve male (or anot her sectors) domination over the specific weaker sector (such as women) does not necessarily imply that the dominant group is always in control or that the oppressed or dominated group may not be able to take control over the situation. When Susan Bordo presents the social causes for physical disorders (such as anorexia, yet we can apply it to other factors as well), she observes the obsession with control (the control axis) and the effects of power relations (the gender/power axis) to be 2 of the most important causes for these disorders. Within the control axis, she sees the young anorecticwoman (as ninety percent of all anorectics are women) ,as possessing a feeling of control-over her hunger specifically and her body in general and over her disability to meet personal and social standards and expectationswhich she now finally accomplishes control over. This feeling of control is also shared by body- builders, which just like anorectics, are engaged in the quest for perfection w hich leads to a feeling of independence and security as soon as the goal is attained. This notion of total control is also associated with control over death, or immortality. Within the gender-power axis, Bordo discusses the effects of power relations on gender and claims that women protest against 3 things: *confining role expectations *images of women who are threatening and insatiable in physical and sexual appetites and idealistic images of the feminine. *their own desires. Gender has a fundamental role within these disorders. Many anorectics have reported to have an imaginary male dictator inside them who dominates and possesses them. Bordo proposes this male will or dominator to be the cause of the womens fear of the traditional female roles, social expectations and oppressions- which are associated with weakness and mental lassitude. Another possibility could be a deep fear of the female concept with its archetypal associations such as voracious hungers and sexual insatiability. Bordo identifies anorexia as the dimension of protest against the limitations of the ideal of female domesticity Anorexia is thus, a rejection of the traditional domestic roles and social expectations and of the ideal femininity of the full figured, large breasted woman. These pathologies of female protest, continues Bordo, (including agoraphobia, hysteria and anorexia) function as if in collusion with the cultural conditions that produced them. Susan Bordo thus sees in the emergence of these physical disorders rebellious performances. If society wants the woman to be thin- she will almost disappear. Additionally, if society wants her to perform her domestic obligations- by falling ill she may escape these duties. In other words, the sick woman (suffering from anorexia or other disorders) is able to conform to societys expectations and rebel and reject them at the same time. These notions, although revealed and identified after 1961- the year Sylvia Plath committed suicide, can be vastly applied and are widely echoed in the poetry of Sylvia Plath , as my analysis will show. Elaine Showalter, situates the woman in literature in a different position from men, both in terms of the woman as a reader and as the writer of a literary text. In Feminist Criticism In the Wilderness, she surveys some feminist theories and consequently reaches the inevitable conclusion that womens literature is differentas it is based on womens experience and not on male assumptions- as in literature written by men about women. This female vision, which was termed by Virginia Woolf as the precious specialty, demands new models of literary criticism that are based on women experience such as relationships between women, childbirth etc. Consequently, feminist criticism, can not rely on critical tradition as it must consider its own subject, its own theory, and its own voice (Showalter, p.54). The differences in the feminine poetry lie, according to Showalter, in four realms: biological, linguistic, psychoanalytic and cultural. The biological difference, which situated the wo men as inferior by Victorian anthropologists, lies, in Showalters opinion, with which I agree, in the analogy between feminine texts and gestation, labor and childbirth. Feminist criticism stresses the body as a source of imagery. The second difference Showalter discusses, which I would like to address and which will be relevant to my poem analysis is feminine writing and womens culture. In this realm, Showalter defines a cultural theory as one which acknowledges the differences in class, race, nationality and history between men and women, and womens culture as a collective experience within the culture binding women writers over time and space. Throughout time, women have been ignored as a separate group within the general male culture. In the late eighteenth and nineteenth centuries, the term womens sphere referred to the separate roles of men and women which had little or no overlap. In contemporary terms, Showalter mentions Shirley and Edwin Ardener who have defined the women as the muted group who are not fully contained by the dominant male group. Following this, the language belongs to the dominant group and women must speak through it. Thus, women and male circles of relationship, portray an overlap between the dominant and the muted group on the large part with a slight crescent of of the muted group – which Ardener calls wild. This wild zone, Edwin Ardener continues, generally stands for the typically female experience, life-style and imagination which is totally inaccessible for men. The wild zone actually enables women to express her revolutionary desires through language and convey her inner unexpresse d and generally repressed world. It is, as other feminist critics have termed it, a womans way of writing her way out of the cramped confines of patriarchal space ( Showalter, p.66) by traveling to a place where she can have female realization , uninterrupted by the dominant group. Nevertheless, despite this idealism, Showalter denies this possibility of a wholly feminist structure, completely outside the dominant structure .Consequently, womens writing is generally addressed as a double –voiced discourse which must cohere the social , literary and cultural heritage of both groups. This means that a womans writing can never be strictly feminine or mothered, but would convey a dual parented voice- one which will be both fathered and mothered and which has both a dominant and a muted plot. The poem Ariel, at its basic level of plot, tells the story of a runaway horse ridden by the speaker , conveying to the reader a sense of thrilling self-imperilment from the speakers side. The metaphor of flying and motion throughout the poem gives the reader a feeling of rage or even violent action on the side of the speaker. It conveys the feeling of lack of control, (the speaker is not able to control the horse and tries unsuccessfully to hold on to his brown neck- line 9), of getting away or escaping, of leaving everything behind and perhaps even creating a new identity.This can be seen as the poets desire to break free from the duties , traditions andexpectations of society.(it seems like the childs cry in line 24 reminds the speaker of her motherly duties; childbirth or taking care of children from which she is released for the time being ) .On the other hand there is a notion of power; the speaker is invested with power – she is able to escape reality and perhaps create a new one- one in which she will be dominant and will invest complete power. The change of images following one another in quick succession and the quick pace of change give us readers again the impression that the speaker is flying on the horse and wants to get away. The question which crossed my mind is whether this escape is a metaphorical one- from her reality and duties, or is it an actual desire to get away from this world- a desire for death.(Sylvia Plath committed suicide a few months after the poem was written). This idea of leaving the world and its duties, traditions and customs can also be seen in the image of Godiva unpeeling Dead hands, dead stringencies .Yet, when the speaker flies into the red eye(which I observe as the rising sun), this can be seen both as having her wish granted- dying by burning from the suns heat or a rebirth- dying only to be born again out of the ashes. It is merely a metaphorical death in which the speaker to peel off all social co nstraints, duties and limitations .This notion of rebirth seems to be expressed in her hopeful ending- the cauldron of morning in which the sun rising in the morning reflects the hopeful rebirth and re-illumination of another day. The poem , which is written in a dual or double voice, contains both a female voice and language full of feminine and sexual images; Gods lioness, Thighs ,hair, flakes from my heels(arouses a sexual connotation), Godiva, and the childs cry- (feminine duties). Additionally the poem proposes on The one hand to convey a feeling of powerlessness and fragility of the woman rider who has to struggle for control over her horse. On the other hand, there is the notion of power, force and control which are conventionally male traits. She wants to escape, she wants to be like an arrow which is endowed with that force and even manages to become one for a while. Yet, soon after she returns to the female fragility of the dew – which will surely be consumed by the sun. There is a constant battle of forces between the fragile woman speaker and the male stronger forces such as the horse and the sun. In relation to Elaine Showalters article, what comes into focus in this poem is the cultural and feminine chores which Sylvia Plath abandons and wishes to escape, and the use of the body as a source of imagery as suggested by Showalter .As Showalter suggested that women writers have their own unique language which is based on feminine experience, Sylvia Plath speaks a language endowed with feminine notions (as I have previously discussed). Moreover, she makes a vast use of the wild zone mentioned by Showalter and within this zone tries to break free from convention. Only by making this journey with Ariel and reaching its final destination, can she find her way out of this confined world (literally or metaphorically) , uninterrupted by the dominant male group. In this poem Plath actually takes control over the situation and causes change .As Susan Bordo asserts, the power relations between the dominant group and women does not always imply that women are always dominated by the dominant group (although it is conventionally so). Thus, in Ariel the speaker does not allow the dominant group to overcome her and takes control by escape. Sylvia Plaths obsession with control, as seen in this poem, e nded in a state of gaining control (death or abandonment of conventional life) . This may seem parallel to the anorectic woman who seeks for control over her physical hunger and her body. As soon as the goal is attained, the anorectic woman gains a feeling of accomplishment and control just as Sylvia Plath has a feeling of hope and accomplishment at the end of Ariel. When Bordo defines anorexia as a rebellious act against social conventions of the full figured, domestic female figure, this is highly echoed in Ariel in which we observe the speaker as a rebellious figure, denying conventional social roles and seeking to escape. Many of these notions appear in another poem of Sylvia Plath, Tulips. In Tulips the speaker who is lying in hospital, feeling immense peacefulness, having given up all her responsibilities, identity and connection to the world I am nobody; I have nothing to do with explosionshave given my name and my day-clothes up to the nurses†¦ .However, this peacefulness is disrupted by the red tulips which were sent by her husband, invading her privacy and feeling of detachment from the world, reminding her of the outside world which she is currently separated from. The idea of lying in bed being ill is parallel to Susan Bordos notion of the nature of anorexia as a rebellious reaction to social norms. By lying in bed the woman denies her identity and social duties and is able to reach an escape from duties without being expected to perform these duties( being ill). At the beginning of the poem, Plath illustrates her total tranquility and passivity , allowing herself to be complet ely taken care of by others my body is a pebble to them†¦ . This escape from her life and duties also relates to what Showalter mentions in relation to the cultural realm of difference in female literature, which is influenced by the cultural roles of women. Here, Plath has found a way to escape her domestic chores. This situation is her wild zone in which she is able to fulfill her desires. This is why she is so angry at the invasion of the tulips of the new world she has temporarily created for herself. The red tulips, disrupting the whiteness and purity of the hospital room, are a symbol of the outside room, her family and reminders of the social duties she will have to return to. By attacking even the pictures of her husband and child ( their smile catch onto my skin, little smiling hooks), she makes this idea very clear .As the poem proceeds, she personifies the tulips (†¦hear them breathe†¦redness talks to my wound†¦now I am watched†¦) and blames them for consuming her oxygen and choking her. Like in Ariel, this escape from domestic and social traditional roles can be seen also in the light of Elaine Showalters article who cites Shirley and Edwin Ardener who perceived the female wild zone as a situation created by women where they do not wish to be interrupted by the male. The tulips, sent by the male(her husband) are in fact trespassing into her wild zone where men have no place. This wild zone, besides being an escape can also be regarded as a yield for death. She is situated in state of not living , being underwater (the water went over my head), feeling numb seems close to being dead. Death is symbolized by the whiteness and purity of the hospital (opposed to the living red tulips). The idea of quietness and purity of death as a goal may be echoed in Bordos perception of the anorectics feeling of control over physical limitations ( which death is apparently one of them and may be seen as the highest form of control). Research Papers on Contemporary Trends in Feminist Criticism and Their Echo in Sylvia Plath's Later PoemsAnalysis Of A Cosmetics AdvertisementCanaanite Influence on the Early Israelite ReligionInfluences of Socio-Economic Status of Married MalesResearch Process Part OneHip-Hop is ArtMind Travel19 Century Society: A Deeply Divided EraThe Masque of the Red Death Room meaningsMarketing of Lifeboy Soap A Unilever ProductEffects of Television Violence on Children

Portfolio Assessment

Portfolio Assessment Introduction There are many ways of assessing and evaluating ELL students. However, in a multicultural setting, students’ performance based assessment has been successfully achieved through portfolio assessment mode. Portfolio assessment is an authentic student reflection under appropriately a, especially in high schools. A teacher develops portfolio assessment based on his/her interest.Advertising We will write a custom essay sample on Portfolio Assessment specifically for you for only $16.05 $11/page Learn More Portfolio assessment has five main characteristics, which makes it the best methods to be used among diverse learners. These include; its comprehensiveness, systematic and predetermined, tailored nature, and its authentic. Assessment Mode The comprehensive nature of portfolio assessment makes it useful as it incorporates lot of learning elements. When developing portfolio assessment plan, many people are involve that ensure that all learning element are covered. Portfolio assessment will identify structural language components to be used to assess student. Materials such as charts, boards, sticks, pictures can be applied in assessing student literacy level and skills. A student language mastery, can also be tested through an arrangement of more complex learning materials. As a result, this assessment tool becomes vital in traditional reading view. A student can also be tested over reading and answering comprehensions skills. On the other hand, a student can be given word puzzles , and word construction assessments to check their language mastery. Self-reflection tests have also been applied as a test on traditional reading view (Peregoy Boyle, 2008). Testing ELL student reading cognitive view has successfully been achieved by assessment portfolio. A student ability to construct ideas during their reading can be assessed through exposing them to tests such as graphic organizers. Students can be made to draw story maps o r develop a story plot following the work they have read. Self-reflection essays can be applied to assess how much the students have gained in class. Time records of reading and understanding a material can also be used to measure the competency of a student (Elizabeth Donald, 2010). Metacognitive assessment is based on the ability of the student to draw a summary of a reading material through a systematic analysis of their text. Testes such text can be achieved by developing portfolio that assesses ability of the student to relate their learning and the real life situation.Advertising Looking for essay on education? Let's see if we can help you! Get your first paper with 15% OFF Learn More Student metacognitive tests should be administered through exposing a student to a reading material then assessing how they can relate it to problems in the society. Additionally, metacognitive reading reviews should test the ability of the student to integrate ideas and develop solutions in the text (Elizabeth Donald, 2010). Developing Portfolio Assessment When developing portfolio assessment criteria, the following need to be considered. Items to be used in the portfolio should meet the needs intended The portfolio should be systematic and predetermined in purpose, relevancy and consistent. The portfolio should be very informative to the people carrying out the test. The portfolio should be tailored to study objectives. It should be authentic i.e. assessment need to be taken from natural learning ground, such as class room. Conclusion ELL assessment and evaluation should as well consider cultural diversity to come up with successful results. Cases such as students from family backgrounds where the parents do not speak English should as well be considered. Rubric scores can be developed based on such indicators as oral skills, interpretation capacities, ability to write and comprehend, and the student mastery of the topic. References Elizabeth, A., Donald J. (2010). The New Literacies: Multiple Perspectives on Research and Practice. New York: Guilford Press. Peregoy, S., Boyle, O. (2008). Reading, Writing and Learning in ESL: A Resource Book for Teaching K-12 English Learners. Boston: Pearson Allyn and Bacon

PDP-Learning diary Assignment Example | Topics and Well Written Essays - 4250 words

PDP-Learning diary - Assignment Example Discussion in seminars is primarily based on individuals’ learnedness as well as oratory skills. In this paper, I have discussed how our previous learning experiences shape our tendency to gain further knowledge. People hold different views about intelligence and learning. Some believe that intelligence is a God gifted skill while others think that it is one of the skills that can be polished with hard work and attention. Although this is basically true, our previous learning experiences shape our perceptions of ourselves as learners. These perceptions primarily control our confidence and hence, the tendency to learn, though these perceptions keep evolving as we gain more experience. I used to think that I had a problem with my auditory skills when I was in the elementary school. It was not until I changed my school that I realized that the back benchers could not listen clearly in the previous school because of faulty classroom design. This realization inculcated great confidence in me, and the effort I previously exerted in hearing the lecture was now being utilized in understanding it. I felt like God has recreated my ears. This also had a significant impact on my grades that had changed for good. †¢ Block 2b: Reflection on essay feedback Recently, I have had the teacher’s comments on an essay that I had written. In this paper, I have reflected upon the teacher’s feedback.... I was taken aback with surprise. That was the loveliest day of my life. I felt so fulfilled. That trophy assured me that I had the talent to rock in the world of academia. I fundamentally attribute all my love for studies to that first trophy. I have consistently been a position holder since then. Yes, academic achievement reinforces positive attitudes in students. Block1b: Reflection on discussion in seminars Discussion in seminars is primarily based on individuals’ learnedness as well as oratory skills. In this paper, I have discussed how our previous learning experiences shape our tendency to gain further knowledge. People hold different views about intelligence and learning. Some believe that intelligence is a God gifted skill while others think that it is one of the skills that can be polished with hard work and attention. Although this is basically true, our previous learning experiences shape our perceptions of ourselves as learners. These perceptions primarily control our confidence and hence, the tendency to learn, though these perceptions keep evolving as we gain more experience. I used to think that I had a problem with my auditory skills when I was in the elementary school. It was not until I changed my school that I realized that the back benchers could not listen clearly in the previous school because of faulty classroom design. This realization inculcated great confidence in me, and the effort I previously exerted in hearing the lecture was now being utilized in understanding it. I felt like God has recreated my ears. This also had a significant impact on my grades that had changed for good. Block 2b: Reflection on essay feedback Recently, I have had the teacher’s comments on an essay that I had written. In this paper, I have reflected upon