Alex Sanders Hbr Case

Team Assignment: Alex Sanders Memo To: Mr. Sam Glass From: Team 8 Date: March 2nd, 2013 Subject: Alex Sanders In response to your inquiry regarding Alex Sanders and performance management, we urge you to consider the following recommendations. Your perception of Alex as a go-getter is absolutely accurate; he has the intellect, drive, and ambition to accomplish goals with great success. In fact, much of the group’s success is correlated with Alex’s involvement.We realize that his personal motivators are compensation, mastery of new tasks, and being spotlighted for his successes. In contrast, your firm is hoping to extract value through increased teamwork, mentorship, and facilitating a more comfortable workplace. Through this juxtaposition, we believe that Landon Care Products should tie a portion of Alex’s compensation and future project designations to his ability to improve in the following metrics: overall team incorporation on projects and formal mentoring pr ocess to direct reports.This alteration will incentivize Alex to delegate work effectively and trust his team members, while ensuring that they are continuously coached and can extract value from his expertise. We realize that Alex may not be entirely welcoming of this change initially, but if you raise his achievable compensation level and designate a future promotion – both of which are contingent upon his improvement – Alex will create positive new habits. In terms of performance management processes, we believe that the 360-degree method not a worthwhile means of performance feedback.The data is often flawed because it is not an objective measure: employees subconsciously evaluate their associates’ performance in relation to the benchmark set by their own performance. As such, the data can be inherently flawed. We recommend that Landon Care Products use a balanced scorecard system to capitalize on the multi-dimensional performance measurement. This will give Alex and his colleague evaluation from multiple perspectives while mitigating the inherent biases of evaluating one’s peers and superiors. Alex Sanders Hbr Case Team Assignment: Alex Sanders Memo To: Mr. Sam Glass From: Team 8 Date: March 2nd, 2013 Subject: Alex Sanders In response to your inquiry regarding Alex Sanders and performance management, we urge you to consider the following recommendations. Your perception of Alex as a go-getter is absolutely accurate; he has the intellect, drive, and ambition to accomplish goals with great success. In fact, much of the group’s success is correlated with Alex’s involvement.We realize that his personal motivators are compensation, mastery of new tasks, and being spotlighted for his successes. In contrast, your firm is hoping to extract value through increased teamwork, mentorship, and facilitating a more comfortable workplace. Through this juxtaposition, we believe that Landon Care Products should tie a portion of Alex’s compensation and future project designations to his ability to improve in the following metrics: overall team incorporation on projects and formal mentoring pr ocess to direct reports.This alteration will incentivize Alex to delegate work effectively and trust his team members, while ensuring that they are continuously coached and can extract value from his expertise. We realize that Alex may not be entirely welcoming of this change initially, but if you raise his achievable compensation level and designate a future promotion – both of which are contingent upon his improvement – Alex will create positive new habits. In terms of performance management processes, we believe that the 360-degree method not a worthwhile means of performance feedback.The data is often flawed because it is not an objective measure: employees subconsciously evaluate their associates’ performance in relation to the benchmark set by their own performance. As such, the data can be inherently flawed. We recommend that Landon Care Products use a balanced scorecard system to capitalize on the multi-dimensional performance measurement. This will give Alex and his colleague evaluation from multiple perspectives while mitigating the inherent biases of evaluating one’s peers and superiors.

Acca F7

Answers Fundamentals Level – Skills Module, Paper F7 (INT) Financial Reporting (International) 1 (a) December 2008 Answers Pedantic Consolidated income statement for the year ended 30 September 2008 $’000 98,000 (72,000) ––––––– 26,000 (3,000) (7,600) (500) ––––––– 14,900 (5,400) ––––––– 9,500 ––––––– Revenue (85,000 + (42,000 x 6/12) – 8,000 intra-group sales) Cost of sales (w (i)) Gross profit Distribution costs (2,000 + (2,000 x 6/12)) Administrative expenses (6,000 + (3,200 x 6/12)) Finance costs (300 + (400 x 6/12)) Profit before tax Income tax expense (4,700 + (1,400 x 6/12)) Profit for the year Attributable to:Equity holders of the parent Non-controlling interest (((3,000 x 6/12) – (800 URP + 200 depreciation)) x 40%) (b) 9,300 200 –––à ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 9,500 ––––––– Consolidated statement of financial position as at 30 September 2008 Assets Non-current assets Property, plant and equipment (40,600 + 12,600 + 2,000 – 200 depreciation adjustment (w (i))) Goodwill (w (ii)) Current assets (w (iii)) Total assets Equity and liabilities Equity attributable to owners of the parent Equity shares of $1 each ((10, 000 + 1,600) w (ii)) Share premium (w (ii)) Retained earnings (w (iv)) 55,000 4,500 ––––––– 59,500 21,400 ––––––– 80,900 ––––––– 11,600 ,000 35,700 ––––––– 55,300 6,100 ––––––– 61,400 Non-controlling interest (w (v)) Total equity Non-current liabilities 10% loan notes (4,000 + 3,000) 7,000 Current liabilit ies (8,200 + 4,700 – 400 intra-group balance) 12,500 ––––––– 80,900 ––––––– Total equity and liabilities Workings (figures in brackets in $’000) (i) Cost of sales Pedantic Sophistic (32,000 x 6/12) Intra-group sales URP in inventory Additional depreciation (2,000/5 years x 6/12) $’000 63,000 16,000 (8,000) 800 200 ––––––– 72,000 ––––––– The unrealised profit (URP) in inventory is calculated as ($8 million – $5 ·2 million) x 40/140 = $800,000. 1 (ii) Goodwill in Sophistic Investment at cost Shares (4,000 x 60% x 2/3 x $6) Less – Equity shares of Sophistic (4,000 x 60%) – pre-acquisition reserves (5,000 x 60% see below) – fair value adjustment (2,000 x 60%) $’000 (2,400) (3,000) (1,200) –––––– Parent’s goodwill Non-controlling interest’s goodwill (per question) Total goodwill The pre-acquisition reserves are: At 30 September 2008 Earned in the post acquisition period (3,000 x 6/12) Alternative calculation for goodwill in Sophistic Investment at cost (as above) Fair value of non-controlling interest (see below) Cost of the controlling interestLess fair value of net assets at acquisition (4,000 + 5,000 + 2,000) Total goodwill Fair value of non-controlling interest (at acquisition) Share of fair value of net assets (11,000 x 40%) Attributable goodwill per question $’000 9,600 (6,600) –––––– 3,000 1,500 –––––– 4,500 –––––– 6,500 (1,500) –––––– 5,000 –––––– 9,600 5,900 ––––––– 15,500 (11,000) –à ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ 4,500 ––––––– 4,400 1,500 –––––– 5,900 –––––– The 1 ·6 million shares (4,000 x 60% x 2/3) issued by Pedantic would be recorded as share capital of $1 ·6 million and share premium of $8 million (1,600 x $5). $’000 16,000 6,600 (800) 200 (600) –––––– 21,400 ––––––– (iii) Current assets Pedantic Sophistic URP in inventory Cash in transit Intra-group balance (iv) Retained earnings Pedantic per statement of financial position Sophistic’s post acquisition profit (((3,000 x 6/12) – (800 URP + 200 depreciation)) x 60%) (v) Non-controlling interest (in statement of financial position) Net assets per statement of financial position URP in inventory Net fair value adjustment (2,000 – 200) Share of goodwill (per question) 12 $’000 35,400 300 ––––––– 35,700 ––––––– 10,500 (800) 1,800 ––––––– 11,500 x 40% = 4,600 ––––––– 1,500 –––––– 6,100 –––––– (a) Candel – Statement of comprehensive income for the year ended 30 September 2008 $’000 297,500 (225,400) ––––––––– 72,100 (14,500) (21,900) (1,400) ––––––––– 34,300 (11,600) ––––––––– 22,700 Revenue (300,000 – 2,500) Cost of sales (w (i)) Gross profit Distribution costs Administrative expenses (22,200 – 400 + 100 see note below) Finance costs (200 + 1,200 (w (ii))) Profit before tax (Income tax expense (11,400 + (6,000 – 5,800 deferred tax)) Profit for the year Other comprehensive income Loss on leasehold property revaluation (w (iii)) (4,500) ––––––––– Total comprehensive income for the year 8,200 ––––––––– Note: as it is considered that the outcome of the legal action against Candel is unlikely to succeed (only a 20% chance) it is inappropriate to provide for any damages. The potential damages are an example of a contingent liability which should be disclosed (at $2 million) as a note to the financial statements. The unrecoverable legal costs are a liability (the start of the legal action is a past event) and should be provided for in full. (b) Candel – Statement of changes in equity for the year ended 30 September 2008 Balances at 1 October 2007 Dividend Comprehensive incom eBalances at 30 September 2008 (c) Equity shares $’000 50,000 Revaluation reserve $’000 10,000 ––––––– 50,000 ––––––– (4,500) –––––– 5,500 –––––– Retained earnings $’000 24,500 (6,000) 22,700 ––––––– 41,200 ––––––– Total equity $’000 84,500 (6,000) 18,200 ––––––– 96,700 ––––––– $’000 $’000 Candel – Statement of financial position as at 30 September 2008 Assets Non-current assets (w (iii)) Property, plant and equipment (43,000 + 38,400) Development costs 81,400 14,800 –––––––– 96,200 Current assets Inventory T rade receivables 20,000 43,100 ––––––– Total assets Equity and liabilities: Equity (from (b))Equity shares of 25 cents each Revaluation reserve Retained earnings 63,100 –––––––– 159,300 –––––––– 50,000 5,500 41,200 ––––––– Non-current liabilities Deferred tax 8% redeemable preference shares (20,000 + 400 (w (ii))) Current liabilities Trade payables (23,800 – 400 + 100 – re legal action) Bank overdraft Current tax payable Total equity and liabilities 13 6,000 20,400 ––––––– 23,500 1,300 11,400 ––––––– 46,700 –––––––– 96,700 26,400 36,200 –––––––– 159,300 â⠂¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œÃ¢â‚¬â€œ Workings (figures in brackets in $’000) (i) Cost of sales: Per trial balance Depreciation (w (iii)) – leasehold property – plant and equipmentLoss on disposal of plant (4,000 – 2,500) Amortisation of development costs (w (iii)) Research and development expensed (1,400 + 2,400 (w (iii))) (ii) $’000 204,000 2,500 9,600 1,500 4,000 3,800 –––––––– 225,400 –––––––– The finance cost of $1 ·2 million for the preference shares is based on the effective rate of 12% applied to $20 million issue proceeds of the shares for the six months they have been in issue (20m x 12% x 6/12). The dividend paid of $800,000 is based on the nominal rate of 8%. The additional $400,000 (accrual) is added to the carrying amount of the preference shares in the statement of financial position.As these share s are redeemable they are treated as debt and their dividend is treated as a finance cost. (iii) Non-current assets: Leasehold property Valuation at 1 October 2007 Depreciation for year (20 year life) 50,000 (2,500) –––––––– 47,500 (43,000) –––––––– 4,500 –––––––– Carrying amount at date of revaluation Valuation at 30 September 2008 Revaluation deficit Plant and equipment per trial balance (76,600 – 24,600) Disposal (8,000 – 4,000) Depreciation for year (20%) Carrying amount at 30 September 2008 Capitalised/deferred development costs Carrying amount at 1 October 2007 (20,000 – 6,000) Amortised for year (20,000 x 20%)Capitalised during year (800 x 6 months) Carrying amount at 30 September 2008 $’000 52,000 (4,000) –––––––– 48,000 (9,600 ) –––––––– 38,400 –––––––– 14,000 (4,000) 4,800 –––––––– 14,800 –––––––– Note: development costs can only be treated as an asset from the point where they meet the recognition criteria in IAS 38 Intangible assets. Thus development costs from 1 April to 30 September 2008 of $4 ·8 million (800 x 6 months) can be capitalised. These will not be amortised as the project is still in development. The research costs of $1 ·4 million plus three months’ development costs of $2 ·4 million (800 x 3 months) (i. . those incurred before 1 April 2008) are treated as an expense. 3 (a) Equivalent ratios from the financial statements of Merlot (workings in $’000) Return on year end capital employed (ROCE) Pre tax return on equity (ROE) Net asset turnover Gross p rofit margin Operating profit margin Current ratio Closing inventory holding period Trade receivables’ collection period Trade payables’ payment period Gearing Interest cover Dividend cover 20 ·9% 50% 2 ·3 times 12 ·2% 9 ·8% 1 ·3:1 73 days 66 days 77 days 71% 3 ·3 times 1 ·4 times (1,400 + 590)/(2,800 + 3,200 + 500 + 3,000) x 100 ,400/2,800 x 100 20,500/(14,800 – 5,700) 2,500/20,500 x 100 2,000/20,500 x 100 7,300/5,700 3,600/18,000 x 365 3,700/20,500 x 365 3,800/18,000 x 365 (3,200 + 500 + 3,000)/9,500 x 100 2,000/600 1,000/700 As per the question, Merlot’s obligations under finance leases (3,200 + 500) have been treated as debt when calculating the ROCE and gearing ratios. 14 (b) Assessment of the relative performance and financial position of Grappa and Merlot for the year ended 30 September 2008 Introduction This report is based on the draft financial statements supplied and the ratios shown in (a) above.Although covering many aspects of performance and financial position, the report has been approached from the point of view of a prospective acquisition of the entire equity of one of the two companies. Profitability The ROCE of 20 ·9% of Merlot is far superior to the 14 ·8% return achieved by Grappa. ROCE is traditionally seen as a measure of management’s overall efficiency in the use of the finance/assets at its disposal. More detailed analysis reveals that Merlot’s superior performance is due to its efficiency in the use of its net assets; it achieved a net asset turnover of 2 ·3 times compared to only 1 ·2 times for Grappa.Put another way, Merlot makes sales of $2 ·30 per $1 invested in net assets compared to sales of only $1 ·20 per $1 invested for Grappa. The other element contributing to the ROCE is profit margins. In this area Merlot’s overall performance is slightly inferior to that of Grappa, gross profit margins are almost identical, but Grappa’s operating profit ma rgin is 10 ·5% compared to Merlot’s 9 ·8%. In this situation, where one company’s ROCE is superior to another’s it is useful to look behind the figures and consider possible reasons for the superiority other than the obvious one of greater efficiency on Merlot’s part.A major component of the ROCE is normally the carrying amount of the non-current assets. Consideration of these in this case reveals some interesting issues. Merlot does not own its premises whereas Grappa does. Such a situation would not necessarily give a ROCE advantage to either company as the increase in capital employed of a company owning its factory would be compensated by a higher return due to not having a rental expense (and vice versa). If Merlot’s rental cost, as a percentage of the value of the related factory, was less than its overall ROCE, then it would be contributing to its higher ROCE.There is insufficient information to determine this. Another relevant point may be that Merlot’s owned plant is nearing the end of its useful life (carrying amount is only 22% of its cost) and the company seems to be replacing owned plant with leased plant. Again this does not necessarily give Merlot an advantage, but the finance cost of the leased assets at only 7 ·5% is much lower than the overall ROCE (of either company) and therefore this does help to improve Merlot’s ROCE. The other important issue within the composition of the ROCE is the valuation basis of the companies’ non-current assets.From the question, it appears that Grappa’s factory is at current value (there is a property revaluation reserve) and note (ii) of the question indicates the use of historical cost for plant. The use of current value for the factory (as opposed to historical cost) will be adversely impacting on Grappa’s ROCE. Merlot does not suffer this deterioration as it does not own its factory. The ROCE measures the overall efficiency of manage ment; however, as Victular is considering buying the equity of one of the two companies, it would be useful to consider the return on equity (ROE) – as this is what Victular is buying.The ratios calculated are based on pre-tax profits; this takes into account finance costs, but does not cause taxation issues to distort the comparison. Clearly Merlot’s ROE at 50% is far superior to Grappa’s 19 ·1%. Again the issue of the revaluation of Grappa’s factory is making this ratio appear comparatively worse (than it would be if there had not been a revaluation). In these circumstances it would be more meaningful if the ROE was calculated based on the asking price of each company (which has not been disclosed) as this would effectively be the carrying amount of the relevant equity for Victular. GearingFrom the gearing ratio it can be seen that 71% of Merlot’s assets are financed by borrowings (39% is attributable to Merlot’s policy of leasing its pl ant). This is very high in absolute terms and double Grappa’s level of gearing. The effect of gearing means that all of the profit after finance costs is attributable to the equity even though (in Merlot’s case) the equity represents only 29% of the financing of the net assets. Whilst this may seem advantageous to the equity shareholders of Merlot, it does not come without risk. The interest cover of Merlot is only 3 ·3 times whereas that of Grappa is 6 times.Merlot’s low interest cover is a direct consequence of its high gearing and it makes profits vulnerable to relatively small changes in operating activity. For example, small reductions in sales, profit margins or small increases in operating expenses could result in losses and mean that interest charges would not be covered. Another observation is that Grappa has been able to take advantage of the receipt of government grants; Merlot has not. This may be due to Grappa purchasing its plant (which may then be eligible for grants) whereas Merlot leases its plant.It may be that the lessor has received any grants available on the purchase of the plant and passed some of this benefit on to Merlot via lower lease finance costs (at 7 ·5% per annum, this is considerably lower than Merlot has to pay on its 10% loan notes). Liquidity Both companies have relatively low liquid ratios of 1 ·2 and 1 ·3 for Grappa and Merlot respectively, although at least Grappa has $600,000 in the bank whereas Merlot has a $1 ·2 million overdraft. In this respect Merlot’s policy of high dividend payouts (leading to a low dividend cover and low retained earnings) is very questionable.Looking in more depth, both companies have similar inventory days; Merlot collects its receivables one week earlier than Grappa (perhaps its credit control procedures are more active due to its large overdraft), and of notable difference is that Grappa receives (or takes) a lot longer credit period from its suppliers (1 08 days compared to 77 days). This may be a reflection of Grappa being able to negotiate better credit terms because it has a higher credit rating. Summary Although both companies may operate in a similar industry and have similar profits after tax, they would represent very different purchases.Merlot’s sales revenues are over 70% more than those of Grappa, it is financed by high levels of debt, it rents rather than owns property and it chooses to lease rather than buy its replacement plant. Also its remaining owned plant is nearing the end of its life. Its replacement will either require a cash injection if it is to be purchased (Merlot’s overdraft of 15 $1 ·2 million already requires serious attention) or create even higher levels of gearing if it continues its policy of leasing. In short although Merlot’s overall return seems more attractive than that of Grappa, it would represent a much more risky investment.Ultimately the investment decision may be determ ined by Victular’s attitude to risk, possible synergies with its existing business activities, and not least, by the asking price for each investment (which has not been disclosed to us). (c) The generally recognised potential problems of using ratios for comparison purposes are: – – – – – – inconsistent definitions of ratios financial statements may have been deliberately manipulated (creative accounting) different companies may adopt different accounting policies (e. g. use of historical costs compared to current values) different managerial policies (e. . different companies offer customers different payment terms) statement of financial position figures may not be representative of average values throughout the year (this can be caused by seasonal trading or a large acquisition of non-current assets near the year end) the impact of price changes over time/distortion caused by inflation When deciding whether to purchase a company, Victular should consider the following additional useful information: – – – – – 4 in this case the analysis has been made on the draft financial statements; these may be unreliable or change when being finalised.Audited financial statements would add credibility and reliance to the analysis (assuming they receive an unmodified Auditors’ Report). forward looking information such as profit and financial position forecasts, capital expenditure and cash budgets and the level of orders on the books. the current (fair) values of assets being acquired. the level of risk within a business. Highly profitable companies may also be highly risky, whereas a less profitable company may have more stable ‘quality’ earnings not least would be the expected price to acquire a company.It may be that a poorer performing business may be a more attractive purchase because it is relatively cheaper and may offer more opportunity for improving efficienci es and profit growth. (a) A liability is a present obligation of an entity arising from past events, the settlement of which is expected to result in an outflow of economic benefits (normally cash). Provisions are defined as liabilities of uncertain timing or amount, i. e. they are normally estimates. In essence provisions should be recognised if they meet the definition of a liability.Equally they should not be recognised if they do not meet the definition. A statement of financial position would not give a ‘fair representation’ if it did not include all of an entity’s liabilities (or if it did include, as liabilities, items that were not liabilities). These definitions benefit the reliability of financial statements by preventing profits from being ‘smoothed’ by making a provision to reduce profit in years when they are high and releasing those provisions to increase profit in years when they are low.It also means that the statement of financial po sition cannot avoid the immediate recognition of long-term liabilities (such as environmental provisions) on the basis that those liabilities have not matured. (b) (i) Future costs associated with the acquisition/construction and use of non-current assets, such as the environmental costs in this case, should be treated as a liability as soon as they become unavoidable. For Promoil this would be at the same time as the platform is acquired and brought into use. The provision is for the present value of the expected costs and this same amount is treated as part of the cost of the asset.The provision is ‘unwound’ by charging a finance cost to the income statement each year and increasing the provision by the finance cost. Annual depreciation of the asset effectively allocates the (discounted) environmental costs over the life of the asset. Income statement for the year ended 30 September 2008 Depreciation (see below) Finance costs ($6 ·9 million x 8%) Statement of financ ial position as at 30 September 2008 Non-current assets Cost ($30 million + $6 ·9 million ($15 million x 0 ·46)) Depreciation (over 10 years) Non-current liabilities Environmental provision ($6 ·9 million x 1 ·08) (ii) $’000 3,690 552 36,900 (3,690) –––––– 33,210 ––––––– 7,452 If there was no legal requirement to incur the environmental costs, then Promoil should not provide for them as they do not meet the definition of a liability. Thus the oil platform would be recorded at $30 million with $3 million depreciation and there would be no finance costs. However, if Promoil has a published policy that it will voluntarily incur environmental clean up costs of this type (or if this may be implied by its past practice), then this would be evidence of a ‘constructive’ obligation under IAS 37 and the required treatment of the costs would be the same as in part (i) above. 6 5 Year ended/as at: Income statement Depreciation (see workings) Maintenance (60,000/3 years) Discount received (840,000 x 5%) Staff training Statement of financial position (see below) Property, plant and equipment Cost Accumulated depreciation Carrying amount Workings Manufacturer’s base price Less trade discount (20%) Base cost Freight charges Electrical installation cost Pre-production testing Initial capitalised cost 30 September 2006 30 September 2007 30 September 2008 $ $ $ 180,000 270,000 119,000 20,000 20,000 20,000 (42,000) 40,000 –––––––– –––––––– –––––––– 198,000 290,000 139,000 ––––––– –––––––– –––––––– 920,000 (180,000) ––â €“––––– 740,000 –––––––– 920,000 (450,000) –––––––– 470,000 –––––––– 670,000 (119,000) –––––––– 551,000 –––––––– $ 1,050,000 (210,000) –––––––––– 840,000 30,000 28,000 22,000 –––––––––– 920,000 –––––––––– The depreciable amount is $900,000 (920,000 – 20,000 residual value) and, based on an estimated machine life of 6,000 hours, this gives depreciation of $150 per machine hour. Therefore depreciation for the year ended 30 September 2006 is $180,000 ($150 x 1 ,200 hours) and for the year ended 30 September 2007 is $270,000 ($150 x 1,800 hours).Note: early settlement discount, staff training in use of machine and maintenance are all revenue items and cannot be part of capitalised costs. Carrying amount at 1 October 2007 Subsequent expenditure Revised ‘cost’ 470,000 200,000 –––––––– 670,000 –––––––– The revised depreciable amount is $630,000 (670,000 – 40,000 residual value) and with a revised remaining life of 4,500 hours, this gives a depreciation charge of $140 per machine hour. Therefore depreciation for the year ended 30 September 2008 is $119,000 ($140 x 850 hours). 17Fundamentals Level – Skills Module, Paper F7 (INT) Financial Reporting (International) December 2008 Marking Scheme This marking scheme is given as a guide in the context of the suggested answers. Scope is given to markers to award m arks for alternative approaches to a question, including relevant comment, and where well-reasoned conclusions are provided. This is particularly the case for written answers where there may be more than one acceptable solution. Marks 1 (a) (b) Income statement: revenue cost of sales distribution costs administrative expenses inance costs income tax non-controlling interest 11/2 3 1/ 2 1 1/ 2 1/ 2 2 9 Statement of financial position: property, plant and equipment goodwill current assets equity shares share premium retained earnings non-controlling interest 10% loan notes current liabilities Total for question 2 (a) (b) (c) Statement of comprehensive income: revenue cost of sales distribution costs administrative expenses finance costs income tax other comprehensive income 2 5 11/2 1 1 2 2 1/ 2 1 16 25 1 5 1/ 2 11/2 11/2 11/2 1 12 Statement of changes in equity: rought forward figures dividends comprehensive income 1 1 1 3 Statement of financial position: property, plant and equipmen t deferred development costs inventory trade receivables deferred tax preference shares trade payables overdraft current tax payable Total for question 19 2 2 1/ 2 1/ 2 1 1 11/2 1/ 2 1 10 25 3 (a) (b) 1 mark per valid comment up to (c) Marks 8 Merlot’s ratios 1 mark per relevant point 12 Total for question 4 5 25 (a) 1 mark per relevant point 5 (b) (i) explanation of treatment depreciation finance cost non-current asset provision 2 1 2 1 7 (ii) figures for asset and depreciation if not a constructive obligation what may cause a constructive obligation subsequent treatment if it is a constructive obligation Total for question 5 1 1 1 3 15 Total for question 2 1 1 3 1 1 1 10 initial capitalised cost upgrade improves efficiency and life (therefore capitalise) revised carrying amount at 1 October 2007 annual depreciation (1 mark each year) maintenance costs charged at $20,000 each year discount received (in income statement) staff training (not capitalised and charged to income) 20

Assessment And Differentiation Essay Example | Topics and Well Written Essays - 1250 words

Assessment And Differentiation - Essay Example By differentiating assessment, educators open up opportunities for students to show their developing skills and knowledge in ways in which they might be more "assured" or which might challenge them further. This is true for both lower-level and higher-level learners. Educators are capable of planning the most appropriate activities, as well as assessments, in order to meet student needs (Colorado, 2007). Through centering on adapting assessments to match students’ strengths and needs, teachers can open doors for students to be victorious. Such a change is essential for students who might otherwise not be capable of demonstrating mastery with traditional or normal assessments. Such exceptional students might be English language learners (ELLs). This paper will come up with a lesson plan for English language learners and how they can be effectively assessed by their educators. Teacher Preparation English language learners (ELLs), in content-area courses, have a double challenge meaning that they are expected to learn content and language at the same time (Colorado, 2007). ELLs struggle in content-area lessons such as literature, math, social studies and science because they have not gained the language, literacy skills, or background knowledge essential to master new content knowledge. One way to dealing with this challenge is by effective lesson planning. Relying on their different levels of English proficiency and literacy, ELLs will gain from the skills, which a well-designed lesson can tackle. Effective lessons comprise of building background knowledge, guided practice, explicit instruction and modeling, peer practice and assessment of content learned (Colorado, 2007). Student-teacher interactions along with peer interactions are significant for learning. Owing to the diversity in the background and experience that ELLs bring to the classroom, it is necessary to prepare lessons that deal with a broad range of needs. This wide sweep will also benefit al l students in a classroom whether English language learners or not (Hall, 2008). Lesson Components Building Background Knowledge Successful lesson planning requires a couple of steps from initial preparation to the ultimate review of material (Tonya, 2005). Once teachers get started, they should modify their survey to ensure their lesson or standard objectives are eliminating unimportant information, which does not meet its objectives. ELL teachers should also choose key vocabularies to pre-teach their ELLs and develop assessments to examine the content they taught. As teachers prepare their lessons, they should determine what background knowledge students require so as to master the material (Tonya, 2005). Educators might find that their English language learners’ background knowledge differs substantially from one student to another. It is also essential not to consider that ELLs' background knowledge is same as that of other learners, who were raised in this nation. With a n aim of building background knowledge to ELLs, educators could try creating interests in the subjects they teach through pictures. They could utter the name of the object as many times as possible, in order for ELLs to grasp the name. Educators should also build text-specific knowledge through offering students or ELLs with information from the text beforehand, mainly when the text is conceptually tough to understand. For

Were the policies followed at the beginning of Reconstruction the best Essay

Were the policies followed at the beginning of Reconstruction the best possible course of action for the United states - Essay Example This essay has examined the extent that policies followed at the beginning of Reconstruction were the best possible courses of action for the United States. In this context of understanding it’s demonstrated that the United States enacted varying degrees of policies that considered the reintegration of southern states into the Union, as well as civil rights policies that aided African Americans. While there are varying degrees of effectiveness in these policies, it’s clear that in large part the inclusive stance adopted by the American government was successful. In addition, while the government was lax in allowing for oppressive social policies, to a degree they had to adopt this stance because of the divided socio-cultural Reconstruction climate. There were a variety of Reconstruction plans that emerged in the wake of the Civil War, each with varying degrees of stringency. The first and perhaps most influential reconstruction policy was Lincoln’s 10% Plan. This plan was lenient in that if a Confederate supporter took an oath to support the Union they received a pardon. In addition, if a state had 1/10 of their voting population support the Union, they were allowed back into it. Lincoln’s plan was generally effective in that it placed limited requirements on reentry into the Union. Still, other policies placed more restrictive measures. For instance, the Wade-Davis bill necessitated that if a majority of voters took an ‘iron clad’ oath to support the United States Constitution, then a new state convention would be held. Similarly, in this policy, anyone who had the rank of Colonel or high in the Confederacy could not become a United States citizen again. In large part these policies created a general state of discontentment and distrust in the South, as they believed that were being unfairly punished. After Lincoln’s assassination, Andrew John assumed the Presidency. While Johnson had previously favored restrictive reconstruction policies, upon assuming office his reconstruction plan pardoned all individuals unless they had over $20,000; he also indicated that Virginia, Tennessee, Arkansas, and Louisiana had fulfilled Lincoln’s 10% plan. Similar to Lincoln’s, these reconstruction policies were successful largely for their inclusive nature. Major debates emerged in terms of the extent that states should be readmitted into the Union and once again receive representation. It’s been noted that the overriding perspective on this matter was that â€Å"inasmuch as the lately insurgent States had no legal right to separate themselves from the Union, they still retain their positions as States, and consequently the people thereof have a right to immediate re presentation in Congress without the imposition of any conditions whatever† (‘odur’). A number of individuals voiced dissent to this perspective, arguing that as these states ceded from the Union with ease there should be substantial consideration in allowing them to rejoin the Union. Even as these are valid perspectives, it’s clear that encouraging an atmosphere of inclusivity was the most appropriate Reconstruction policy. In these regards, one considers that to a great degree the United States was experiencing a period of significant strife and division and it was necessary to create a period of goodwill and acceptance that would restore the Union. There are also a number of significant historical occurrences to the efficacy of this policy. Perhaps most notable is the understanding that the United States was founded on the right to representation and that withholding this from states would have run counter to core American values. One also considers the hardline stance that Europe and the United States took towards Germany in the period proceeding World War I, leading to much of the negative sentiment that fueled World War II. In addition to broad ranging policies that considered the nature of reintegration into the Union, some of the most prominent Reconstruction po

Spring Summer Fall Winter Spring Movie Review Example | Topics and Well Written Essays - 750 words

Spring Summer Fall Winter Spring - Movie Review Example The story is disintegrated into four parts where each part describes seasonality of the earth. These seasons show us how the Korean culture follows a systematic way of doing things. In each part, there is change of events as how the earth’s seasons revolutionize. The change in seasons shows the progressions and developments that occur in the Korean culture. Argumentation of the Movie The season spring is the supreme event that introduces the addressees to the story and takes the reader through the plot. The reader is introduced to an old monk who trains a youthful monk on the ways of Buddhist convictions. Training of the Buddhist convictions makes the reader understand that the Koreans are a religious society. The Koreans are a hard working society because the old monk labors through herding. The youthful monk has a complex time getting these skills because most of the time he is distracted by pleasure in torturing helpless creatures that are in the spring. This shows us that boys in the Korean society engage in mischief behavior like boys in any society. He decides to punish the young monk for his actions, and commands the young monk to tie a stone around his waist so that he can experience the suffering the animals undergo (Ebert 12). Punishing the young monk because of torturing helpless creatures shows us the Koreans like frogs and snakes. ... The Koreans also engage in romantic relationships at their teenage age, this is evident through the attraction of the young monk and the woman. The young woman is suffering from a disease that is not understood and she is brought to the old Buddhist for medications. This reveals that the Korean culture believes in traditional herbs for curing diseases (Ebert 22). The young monk and the woman continue with their intimate relationship and somehow her ailments are cured, these shows that expression of love in the Korean society is a form of medication. A period of fall is introduced to the reader, which is slightly superior to the season autumn. Koreans appreciate art and use it to communicate different messages, this is evidenced by the way the old monk engages in artistic work. He eventually notices a piece of newspaper reporting the killing of a young woman by his alleged lover and this brings a sense of violence in Korean culture. The old monk robotically suggests that the murdering was a due to jealousy of the lover. Korean culture argues that violent acts are associated with the civilized world. Infidelity is evident in the Korean culture because the young monk kills his wife for having an affair with another man. The young adult’s suffering is resultant of his actions, which are making him experience guiltiness. Koreans believes in the spirits because the old monk performs a ritual for purifying the young monk. The old monk tells the young adult to cut Korean characters on a tree with the knife he used in murdering the woman. There is organized law enforcement in Korean society as detectives arrive in the village to arrest the young adult and ferry him to a penitentiary (Ebert

Employee Retention in the fast Food Industry Assignment

Employee Retention in the fast Food Industry - Assignment Example According to the paper, presently, variations in trade agreements, technology, global economics and any other such factors are directly affecting employer/employee relationships. For quite some time loyalty has been the basis for that relationship. Losing very talented employees may be very disadvantageous to the future success of the company. Outstanding employees of a company may leave because they are underpaid, dissatisfied or unmotivated, therefore, trying to retain them is likely to present many challenges to the organization. Such employees may demand higher wages; they may fail to comply with the directions of managers, fail to comply with practices of the organization, or not interact well with their colleagues. The organization’s desire to retain such employees may be further complicated by information asymmetry because lack of enough information may not help the organization to differentiate productive employees from unproductive ones. Workers frequently take credit for other employees’ success and deflect failures to others. Thus, employees may be punished or awarded for outcomes that they are not part of. Inadequate information regarding performance of employees may result in adverse selection, outstanding ones may leave, and abysmal ones may stay. The situation is likely to occur when exceptional workers are not rewarded and both productive and nonproductive ending up with the same or almost the same compensation package. The problem of keeping outstanding workers in the company is further complicated due to bounded rationality. This results due to information asymmetry because workers do not know the information to provide and the managers do not know what information to ask from their employees.

English Essay Example | Topics and Well Written Essays - 1000 words - 28

English - Essay Example The animals come here to quench their thirst; some lapping up the water with their tongues, others taking a deep in the relieving water. Birds from all corners of the forest come to make their nests near her; for there is always plenty food where she passes. The little boys and girls are always lost in wonder at the graceful flow of the river, creating shallow pools in its wake where they spend most of their time splattering around without a care in the world. Their parents nearby are going on with their daily chores of fishing, cleaning, and singing in unison joining nature in its never ending orchestra by the river. It has many sacred places and shrines where elders come to perform rites to their ancestors, where initiates come to be one with nature, to ask for her permission before taking the bold step into adulthood. It is the place where people feel at most with nature and their gods. It is where all life culminates and where it is most vibrant; it is felt in the inner core of the soul of everything there. River Ptoon is a home away from home. In an eerie calm by the river bank a scream shatters the silence another victim falls prey to the unusually calm river. Lurking in the deeper pools of the river there are ravenous predator fishes and alligators ready to snap their jaws at anything that comes near them. The ever present birds always ready to play the role of â€Å"garbage collectors†, nibbling the bones of the dead animals to scorched white, cleaning away the wine; the water stinks of death after the massacres. The stones by the banks are marked by bird droppings like a mad painter’s work of art. Only the tall old trees remain alive with their long deep tap roots reaching the pure water underground, and their shadows casting sinister looking impressions. Parents bring their children to play but pretend to be busy with their chores, but they are hawk eyed for any sign of danger from within or out of the

The impact of tobacco advertising on the females Essay

The impact of tobacco advertising on the females - Essay Example This warmer weather will likely to prompt smokers to go outside frequently to other areas if indoor smoking laws are tight. Sex appeal, independence, fashionableness, adventure, and affluence are identified as themes found in female-targeted cigarette advertising. The advertisement of cigarettes smoked by women only gave women a sense of liberation, exclusivity, and equality. In late 1960s, initial advertising campaigns of Virginia Slim included claims that there is a cigarette for women only. This is the slim cigarette made just for only women, who is tailored slim than the fat cigarettes smoked by men. In 1969, John Landry argued that early ideas if a thin cigarette did not gain positive response as per market respondents. It rather worked well when they added the idea of female orientation. In the analysis of competition on female oriented cigarette, advertising hit the market in 1968, just as the women liberation was entering the national consciousness (Barnard, 1998). The positi oning cigarettes specifically for today have liberated women who have unique swing image. It has been documented that tobacco advertising is targeting women, but less has been discovered how the needs satisfaction messages effectively promote smoking to women. The documents from the tobacco industry provided an opportunity on examining the industry’s process of developing cigarette advertising for women. The industry identified this in a research in 1980 as a salient to women of life experiences and different ages. Marketing of Satin was tested to compete in the growing market of educated and working women who smoked slim cigarette. The response to this brand of cigarette received a very... This essay "The impact of tobacco advertising on the females" outlines the connection between commercials of cigarettes and the level of smoking among women. It has been documented that tobacco advertising is targeting women, but less has been discovered how the needs satisfaction messages effectively promote smoking to women. The documents from the tobacco industry provided an opportunity on examining the industry’s process of developing cigarette advertising for women. The industry identified this in a research in 1980 as a salient to women of life experiences and different ages. Marketing of Satin was tested to compete in the growing market of educated and working women who smoked slim cigarette. The response to this brand of cigarette received a very positive response. Satin was positioned in that it could communicate to homemakers and working people that they need time for themselves to relax and foster themselves by smoking satin cigarettes. The women were also, sharing the need for escapism, private, and self indulgence (Burns, 2010). According to research conducted by Lorillard in 1981, test market respondents on satin appealed to desire to relax with a cigarette, desire to pamper individual, sensuous nature of a woman, and suppressed dream of relaxing in luxury. It was also noted that, advertisements which involves women in fantasy of escape from life’s problems with a little self indulgence which seem to be striking a nerve. This is most dangerous with focus groups especially with older women.

Psychology ,research methods ,Qualitative Methodologies Essay

Psychology ,research methods ,Qualitative Methodologies - Essay Example The research will help to explain the behaviour of children suffering from Attention Deficit Hyperactivity Disorder. It will also help in identifying the behaviour patterns of children having ADHD. It is very important to understand the problems children are facing at home and at school and this research will help parents and teachers identify behaviours that are observed in children diagnosed with ADHD. Teachers and parents are the two people who spend the most time with children so if they are well versed with their understanding of the problem children can be better treated. Behaviour identification is the best way of identification of ADHD in children so this research will help teachers and parents in identifying children diagnosed with ADHD and this can help in early treatment of the disorder. Attention Deficit Hyperactivity Disorder is a development disorder and children suffering from this show hyperactivity with attention problems (Zwi, Ramchandani & Joughin, 2000). Infrequent and impulsive behaviour is also a consequence of ADHD (Biederman, J. 1998). The disorder is generally associated with children because the symptoms are seen when child is 7 to 8 years old but the ADHD also continues to effect people in adulthood. There are many types of Attention Deficit Hyperactivity Disorders. The classification of Attention Deficit Hyperactivity Disorder is done on the basis of behaviours children elicit when suffering from the disease. In one type of ADHD hyper activity is witnessed in children and it is predominant. In second type of ADHD inattention is the major behaviour shown by the children. In another type of ADHD both impulsive nature of children with lack of attention is observed in children diagnosed with ADHD. The main causes of Attention Deficit Hyperactivity Disorder are unknown but scientists believe that neurological problems and genes are responsible for the ADHD in children (Phillip & Mersch, 2010). Other explanations are also given like

Infancy Through Adolescence Essay Example for Free

Infancy Through Adolescence Essay Changes in the home environment such as marital conflict, divorce and poor parenting can adversely affect family dynamics, and children especially, can develop both mental and physical health problems. Research finds a correlation between parental separation and the internalizing and externalizing problem behaviors in children; this includes childhood sleep problems due to marital conflict. Children can help define and influence the dynamics of marital conflict. Studies show that in early childhood, parent-child relationships are critical to a child’s healthy development especially the mother-child relations and maternal depression can cause poor parenting leading to emotional and behavioral problems. Child maltreatment is associated with alterations in stress physiology, increased risk for emotional and behavioral issues and increased risk for mental health issues in adolescence. Positive and supportive co-parenting can buffer against the negative effects of marital conflict and divorce especially in low-income and at-risk families. Successful co-parenting relationships can positively affect a child’s socio-emotional development and mental health. Family dynamics and changes in the home will affect the development and well-being of a child throughout infancy or adolescence. Home environments which are dysfunctional in nature, experiencing marital conflict, and separation/divorce or poor-parenting can cause problems within a child’s development including mental and physical issues. Some children will internalize their problems and suffer from anxiety and depression. Others will outwardly externalize their behaviors through aggression and conduct problems; preteens are especially at risk for antisocial behavior (Taylor, Purswell, Lindo, Jayne, Fernando, 2011; Sentse, Ormel, Veenstra, Verhulst, Oldehinkel, 2011). In the Barry Kochanska (2011, p. 237) study, they point out that dysfunctional parenting, parental depressive symptoms and marital conflict are associated with childhood adjustment and development. Consistently, studies show that marital problems adversely affect child development and adjustment. As Rhoades, Leve, Harold, Neiderhiser, Shaw Reiss (2011) state â€Å"the association between marital hostility and child adjustment is clearly established† and â€Å"pathways from marital hostility to child adjustment have been well studied, research[ed] to date† (p. 282). And Teti Cole (2011) further add that â€Å"faulty parenting is frequently cited as a major causal factor in the development of child psychopathology† (p. 25). Emotions and Family Dynamics In Barry and Kochanska (2010) study, the authors look at family emotional well-being, the critical nature of the parent-child relationship and how this impacts a child’s development. Emotions are given and received through individuals and family relationships are shaped by them; family dynamics are influenced and develop from these relational emotions. The emotional affects are multi-dimension and reach all family members reciprocally. One approach known as transactional family dynamics looks at mutual influence processes between all family members (Schermerhorn, Chow Cummings, 2010, p. 869). Although few studies have been conducted, the transactional family dynamic modal theorizes that if there are marital problems and conflict, the focus is not exclusively on the husband and wife’s problems, but how the family children also influence the marital relationship’s conflict. In one rare study, it was found that â€Å"in families with high levels of marital conflict, child externalizing problems predicted increases in marital conflict† (Schermerhorn et al. , 2010, p. 869); thus supporting the reciprocal nature in families. In support of other research, results from Schermerhorn, et al. (2010) study found that if a child is negative then it is associated with less marital positivity (p. 878). Within family subsystems, the marital relationship and the parent-child relationships are directly influenced by individual emotions and their interactions with one another. Some of these familial emotional interactions, reactions and feelings are healthy, but most are not when there is marital conflict; these unhealthy emotions create a variety of outcomes for a child’s development. Barry and Kochanska (2010) states, â€Å"In families, emotions profoundly influence mental health of the individuals, including sense of security, coping, personal growth, competence, adjustment, behavior problems, and psychopathology, including recovery and relapse† (p. 237). The emotional development, security and socialization of a child are directly related to the emotional exchange between the parent and child relationship; in fact, Barry and Kockanska (2010) find that it is a critical dimension especially during the early childhood years (p. 238). Since emotional healthiness is critical to healthy family relationships then unhealthy emotional states can be detrimental to a developing child causing attachment issues and possible psychopathology as they develop into adulthood. Parents’ emotional reactions to children’s emotions have important consequences for social and emotional development, including children’s psycho-physiological regulation, coping, emotional understanding, and friendship quality (Barry Kockanska, 2010, p. 237). Home Environments and Child Development Some of the variables which cause changes in the family’s home environment and affect child development are marital conflict, divorce and poor parenting; these changes can be more negatively influential in lower-income environments. Family is one of the major components in human development; therefore, childhood development is greatly influenced by the health of the family unit and home environment. Studies have shown that marital conflict in the family will increase the risk of adjustment problems in children; additionally, marital conflicts can lead to negative parenting, such as inconsistent discipline or disengagement, putting the parent-child relationship at risk and further adding to the risk of child maladjustment (El-Sheikh Whitson, 2006, p. 30; Peris, Goeke-Morey, Cummings, Emery (2008), p. 633). Peris et al. 2008) finds that â€Å"marital conflict is linked to a host of ineffective parenting practices, ranging from the use of inconsistent discipline to diminished displays of warmth and responsivity in the parent-child relationship† (p. 633). Another area of concern in families with marital conflict is parentification of children in which the child takes on a parental role by providing emotional support for the parent; it is a reversed role where the child takes care of the parent. In the Peris et al. study, the authors look at how parentification responsibilities can be very stressful and taxing for a middle adolescent hich can cause, as previous research shows, shame, guilt, poor academic performance, increased adulthood depression and anxiety, and difficult peer relationships of which girls are at a greater risk than boys. (Peris et al. , p. 634). Peris et al. also points out that in childhood, parentification is associated with externalizing and internalizing behaviors, and poor social adjustment; additionally, poor parenting practice such as psychological control where a parent will use guilt to control their child’s behavior and maintain closeness will put children and adolescence at greater risk to maladjust ment and behavioral problems. Additional findings from Peris et al. study show that youth and their parents perceive the parentification dynamic differently. Youth perceive the relationship as low in warmth and support but the parent perceives it as warm and close; the study also concluded that the youth study group demonstrated internalizing and externalizing behaviors (p. 638) which is consistent with their hypothesis, other empirical studies and literature topics on parentification. Children from homes with higher levels of conflict have more adjustment problems than children from less conflictual homes especially with prolonged marital conflict (El-Sheikh Whitson, 2006, p. 30). Marital conflict affects girls more than boys in which they have greater internalizing symptoms. El-Sheikh Whitson (2006) explain that girls are subject to greater socialization pressures and communion especially during late childhood and adolescence; this socialization process is opposite of a boy who is pushed socially to be more independent. Girls may also be more emotionally involved in the marital arguments and boys avoid the conflict by claiming their independence (p. 37). Nonetheless, marital conflict has lasting affects for both boys and girls which affects childhood, adolescence and into adulthood. Social development is at risk in children who are from homes with marital conflict, divorce or poor parenting. Booth-LaForce Oxford (2008) report that an unsupportive parental environment such as found in stressful environments like single-parent homes and/or low income can cause insensitive parenting which can lead to socially withdrawn behavior in children; (p. 299) many of these children who are socially withdrawn display â€Å"social-cognitive deficits and unskilled behavior, their self-perceptions are negative, they are more likely to be rejected and victimized by peers, and experience loneliness and depression† (p. 1298). Social learning theorists argue â€Å"that marital disruption may lead children to le arn angry, coercive, hostile, and even physically aggressive approaches to interpersonal problem solving† (Gattis, Simpson, Christensen, 2008, p. 833). Another area of concern in childhood development within stressful home environments is the increase risk for stress-related physical illnesses. In a study by Fabricius Luecken (2007) they report that â€Å"high family conflict, abuse, parental psychopathology, and divorce can serve to establish enduring dysregulations in the child’s physiological stress responses, promoting pathophysiology in the brain and body† (p. 195). Another area of concern is sleep deprivation. Marital conflict is related to disruption in a child’s sleep; sleep problems in children can be related to internalizing symptoms and externalizing behaviors. Additionally, children with sleep problems can also reciprocally influence the conflict between the parents. As Kelly El-Sheikh (2011) point out â€Å"marital conflict and child sleep problems may be reciprocal and cyclical: exposure to marital conflict may lead to children’s sleep disruptions, which in turn may lead to increased marital conflict† (p. 413). Studies have also found that sleep problems in children can lead to aggressive behaviors (Kelly El-Sheikh, 2011, p. 413). Separation, Post-Separation and Divorce Taylor, Purswell, Lindo, Jayne, Fernando (2011) report that children from divorced families are at a higher risk for emotional and behavioral problems including antisocial behavior, disruptive conduct, delinquency, aggression, anxiety, depression, feelings of loneliness and abandonment, emotional maladjustment and academic problems (p. 124-125). A new family structure is stressful for all family members with each affecting the other. Higher levels of parental stress cause changes in the parent-child relationship putting it at risk. Lack of communication, conflict, hostility, stressors related to the divorce and the new family dynamics cause frustration and anger among the members. High rates of divorce continually influence the numerous studies conducted which look at their affects of divorce on childhood development. According to Sentse et al. (2011) â€Å"10-25% of children that experience a parental separation grow up to have more emotional and psychological problems† (p. 98). These problems can stem from the broken family, previous marital conflict, loss of support from family and friends, economic disadvantage and parenting problems. In the current study by Sentse et al. , the researchers found parental separation’s main affect on developing children was externalizing problems; although for some children the separation brought relief from all the marital conflicts. The study also found adolescences that were more temperamentally fearful had increased levels of internalizing behaviors; some of the side effects of the fearful individual who experiences parental separation include withdrawal, ignored by peers, anxious or depressive feelings – resulting in a cycle of negative symptoms which could result in mental health problems (p. 03). Depressive symptoms can stem from marital conflict and divorce; cyclically, marital conflict and divorce can cause depressive symptoms. Mothers are particularly prone to depressive symptoms and clinical depression during highly stressful events in their lives such as marital conflict, separation or divorce. Mothers who are depressed are likely to be less supportive and nurturing with their children and they are usually negative and critical which can lead to developmental problems such as internalizing and externalizing problems in their children (Connell, Hughes-Scalise, Klostermann Azem, 2011, p. 53). Mothers with depression have â€Å"higher rates of irritability and aggression, which in turn may induce distress, anger and behavior problems in children† (Deboeck, Farris, Boker, Borkowski, 2011, p. 1312). Deboeck et al. (2011) also finds that a mother’s psychosocial health can directly affect the development of a child; and, children of depressed mothers have difficulty regulating affect, have increased hyperactivity and attention deficits (p. 1313). Several studies have looked at maternal depressive symptoms and found a link between the mother’s criticizing, hostile parenting causing externalizing behaviors in adolescents; additionally, adolescents with depressed mothers were more likely to become depressed when they [adolescent] are faced with family conflict and discord (Allen Manning, 2010, p. 833). Single motherhood is more stressful on both the mother and the children; single mothers are more likely to be depressed than married mothers. Compared to single mothers, married mothers have better mental health (Afifi, T. O. , Cox, B. J. Enns, M. W. , 2006, p. 122). There are at least 9. 5 million families in American in which single mothers are head of the household (Afifi et al. 2006). Parenting stress is unusually high in single-mother homes and mothers have â€Å"greater financial difficulties, social isolation, and childcare responsibilities† compared to mothers who are married (Afifi et al. Taylor, Purswell, Lindo, Jayne, Fernando, 2011). Past research has found identified stressors which negatively affect the psychological well-being of single mothers; they are, low income, low education, family size, and ethnicity (Afifi et al. . 126). The results of Afifi et al. study found that psychiatric disorders in married mothers is lowest, with a slight increase in never married mothers, and the greatest increase was found in separated/divorced mothers; however, previous research found that women going through a separation or divorce had higher rates of poor mental health before the separation/divorce and after (Afifi et al. p. 127). Afifi et al. found that separated/divorced mothers had high levels of depression, dysthymia, GAD, alcohol abuse, PTSD, drug abuse, agoraphobia and antisocial personality disorder. Co-Parenting, Healthy Family Relationships, and Positive Outcomes Although marital conflict, separation/divorce, and poor parenting can adversely affect the home environment and negatively influence the development of children, there are positive factors which counter these adverse affects. Co-parenting is one of those factors. Co-parenting is associated with parents who mutually and cooperatively parent and raise their child together as a team. Although most of the research on co-parenting has been done on married couples and fathers, some does exist on co-parenting after the marital relationship has dissolved. Co-parenting can exist in families with marital conflict as part of a solution to positive parenting even in the midst of chaos and conflict. Positive co-parenting can buffer a child against the negative effects of marital conflict and divorce. There is increasing â€Å"evidence [which] indicates that successful co-parenting relationships are beneficial for children’s socio-emotional development† (Dush, Kotila, Schoppe-Sullivan, 2011, p. 356). Other studies have found that co-parenting affects children positively by decreasing both internalizing and externalizing symptoms (Isacco, Garfield, Rogers, 2010, p. 262). Healthy co-parenting relationships between separated or divorced couples can significantly improve the relationship between the non-residential father and the child; it could also help improve the relationship between the mother and father by reducing conflict. Many divorced fathers are less involved with their children and co-parenting because of the relational conflict with the divorced mother. Dush et al. (2011) states the key ingredients for co-parenting includes joint investment in the child, valuing the importance of each parent, respecting the other’s judgment, and ongoing, open communication (p. 357). A key factor for increasing healthy family relations and positive outcomes for children in families with marital conflict or divorce is active, supportive father involvement. As Dush et al. points out, â€Å"cooperative co-parenting relationships may be key to fostering positive nonresidential father involvement and lower levels of inter-parental conflict which have been linked to children’s behavioral outcomes, academic achievement, and psychological well-being† (p. 356). Another key component which fosters positive outcomes for children is father-child communication which has shown to decrease externalizing behaviors; (Afifi et al. 2006) additionally, open communication within the parent-child relationship where the child feels comfortable talking with their parents about the divorce has shown that children cope better (Taylor et al. , 2011). â€Å"A strong parent– child relationship can help ameliorate many of these [divorce] difficulties† (Taylor et al. 2011. p. 125). Family therapy is another positive component which can buffer the affects of marital conflict and divorce. Therapy can provide support for family members, teach problem-solving skills, communications training, conflict management and resolution.

Ameloblastoma Case Study

Ameloblastoma Case Study Introduction: Ameloblastoma is the most common odontogenic epithelial tumor of the jaw bones. [REF] It was first described by Churchill in 1881 and defined by Robinson as a tumor that is usually â€Å"unicentric, nonfunctional, intermittent in growth, anatomically benign, and clinically persistent†.[M] Although most ameloblastomas are histologically benign and lack cytological atypia, they are generally considered to be locally aggressive and destructive, exhibiting various rates of recurrence. [K] WHO describes four variants of ameloblastoma, i.e. solid multicystic- follicular, plexiform, desmoplastic and unicystic. [Ref] However, many unusual histological variants have been reported in the past that mimic the conventional ameloblastomas but present with a widely variable histological presentation. Only few cases of such histological variants though have been reported in the literature which has made it difficult to predict the clinical course and biological behaviour of these variants. He re, we report a case of verrucopapillary ameloblastoma which is a very uncommon histopathological variant of ameloblastoma. Case report: An 18 year old male patient reported with a chief complaint of swelling in the right side of the lower jaw near the body of the mandible since 3 months which was visible on extraorally. The swelling was hard in consistency and was not associated with pain, paresthesia or discharge. The loco-regional lymph nodes were not palpable. On intraoral examination, the overlying mucosa showed swelling in the right buccal vestibular region without any signs of ulceration or paresthesia. The teeth in the region showed positive response to stimulus on vitality testing. The panoramic radiograph showed a lytic lesion with well defined margins in the premolar–molar region extending distal to the mandibular right second molar. The orthopantomograph of the patient showed a radiolucent multilocular osteolytic lesion extending from the distal periradicular area of 43 till right posterior body angle region corresponding to mesial crown outline of 48 antero-posteriorly and from the alveolar crest t ill the inferior mandibular cortex supero-inferiorly. The 3D cone beam computed tomography reconstruction showed a lesion measuring 5.9cm x 3.2cm x 2.7cm in size with fine curved and linear bony septae in the centre of the osteolytic area. The lesion was expansile with perforation of the buccal and lingual cortical plates and thinning of the inferior border of the mandible. The histopathological examination of the submitted specimen showed an unencapsulated lesion with mature fibrocellular stroma with proliferating odontogenic islands. The periphery of the tumour showed cystic cavity lined by hyperkeratinizing stratified squamous epithelium of varying thickeness. The lining epithelium was thrown into multiple sharp or blunt and rounded verrucopapillary projections into the cystic lumen plugged by keratin. These projections were supported by thin connective tissue cores. Keratin was seen deposited on the surface in the form of parallel lamella and keratin flakes were also present. An unusual finding seen in our case was the presence of acantholytic cells with areas of focal necrosis on the surfa. The lining epithelium shows basal layer with columnar cells with hyperchromatic nuclei and peripheral palisading with surface keratinization and cellular vacuolization indicative of KCOT like areas. Multiple odontogenic islands with peripheral columnar odontogenic cells with hyperchromatic nuclei were present in the connectice tissue stroma. The suppoting connective tissue stroma showed epithelial islands with acanthomatous changes and microcystic degeneration. Interconnecting strands of odontogenic epithelium resembling the plexiform variant were also present. The connective tissue was densely fibrocellular with numerous dilated and engorged blood vessels. Immunohistochemical staining with Ki-67 antibody showed intense positivity in the basal and supra-basal cells with infrequent positivity in the superficial cells indicative of high proliferative potential of the les ion. Immunohistichemical staining with anti-p53 antibody showed basal and suprabasal positivity of the lining epithelium suggestive of mutation in the tumour suppressor gene. Based on the histopathologic evaluation, a diagnosis of papilliferous keratoameloblastoma was given. The lesion was removed completely with wide excision and the patient has not reported back with any recurrence two after the surgery. Discussion: Ameloblastomas are common odontogenic tumour that show diverse, yet pathognomic histopathological features. However, wide variation has been reported in the past regarding the histopathological presentation of ameloblastoma. Squamous metaplasia has been reported commonly in the acanthomatous variant of ameloblastoma where the central stellate reticulum like areas are replaced by squamoid cells. This keratinization is well documented in some lesions such as odontogenic keratocyst, acanthomatous ameloblastoma, calcifying odontogenic cyst, squamous odontogenic tumor, and squamous odontogenic carcinoma. [G] Keratin formation has also been reported in another variant of ameloblastoma termed keratoameloblastoma, which was first described by Pindborg in 1970. Another variant of keratoameloblastoma, with verrucopapillary projections into the lumen has been reported under the name papilliferous ameloblastoma. Till date, 15 cases have reported in English literature with papilliferous histologi c components in ameloblastoma. [F] The distinction between acanthomatous ameloblastoma with keratin production and keratoameloblastoma is not clear. WHO in 2005 described keratin with pearl formation in ameloblastoma under the histologic variant of acanthomatous ameloblastoma. In 1992 classification of odontogenic tumours by WHO, it was defined as ameloblastoma with extensive keratinization. [G] However, Morgan et al have described ameloblastoma with unequivocal keratinization occurring in the centre of the epithelial follicles at the expense of the stellate reticulum-like areas as a keratoameloblastoma. Norval et al suggested that keratoameloblastoma should be considered a variant of acanthomatous ameloblastoma.[F] However, one criteria to distinguish acanthomatous ameloblastoma form keratoameloblastoma is the presence of keratin in the connective tissue stroma as compared to acanthomatous ameloblastoma which has keratin only in the areas showing sqauamous metaplasia in the centre of odontogenic islands and follicle. [H, cross ref 7] The present case in a male patient in the right mandibular body region is similar in presentation as compared to previously reported cases except the age of the patient which is comparatively younger (second decade) as compared to mean age of presentation of KA with papilliferous proliferation which occur at a relatively older age (mean age of occurrence in sixth decade). The right side of the mandible is commonly involved as compared to the left (2:1) with most cases reported in the posterior body-ramus region. [H] Our case differs from the previous cases in showing multiple papilliferous projections with acantholytic cells with necrotic and hemorrhagic material in the lumen and dilated, congested blood vessels. The lesion also showed multiple solid islands of odontogenic epithelium with hyperchromatic nuclei in the connective tissue stroma.[H] Whitt et al have described 4 variants of ameloblastoma showing keratin formation (Table 1). Corio et al.20 have described a keratinizing ameloblastic carcinoma showing the typical histologic features of malignancy in their series of ameloblastic carcinomas, which included pleomorphism, increased nuclear/cytoplastic ratio, nuclear hyperchromatism, increased numbers of mitotic figures, abnormal mitotic figures, and necrosis. Our case fulfils the criteria of papilliferous type of KA. The present case exhibited an elevated level of mitotic activity, altered p53 profile and proliferation index (Ki-67). It can be inferred that the lesion is comparatively more aggressive locally as compared to conventional ameloblastoma, and should be excised extensively to avoid local recurrence. [F] However, it is still unclear how the production of keratin in histopathologic variants of ameloblastoma affects the biological behaviour and prognosis of such lesions. The probable reason could be attributed to less number of reported cases with follow up of such variant to comment definitively on its behaviour. [G] Conclusion: Papilliferous keratoameloblastomas refers to a variant of ameloblastoma that is rarely reported and its biological behaviour is poorly understood. The present case shows higher proliferative activity in the basal and suprabasal cells of the tumour providing an indication of its local aggressiveness as compared to the conventional ameloblastomas. Presently, such lesions are treated in a manner similar to conventional ameloblastomas, though it lacks any authoritative evidence. Report of more such cases with longer follow up duration and molecular profiling is required in the future to completely understand the spectrum of clinical and histological features, biological behaviour and prognosis of such cases. Table 1 : Types Of Keratoameloblastoma Based On Histopathological Features(Whitt et al) Histological type Features Papilliferous histology Odontogenic epithelium is in papillary projections into the cystic spaces Simple histology Epithelial follicles filled with parakeratin or orthokeratin and lined by ameloblast like cells with reversal of polarity Simple histology with odontogenic keratocyst (OKC)-like features Features of conventional odontogenic keratocyst in addition to simple type Complex histology Epithelial follicles packed with parakeratin or orthokeratin, extrusion of keratin masses into connective tissue stroma in the form of pacinian like stacks with or without foreign body reaction; also there may be hard tissue formation resembling cementum and woven bone

Critique of the 2007 WCRF Report on Cancer Prevention Essay -- Health,

The Internationally acclaimed World Cancer Research Fund (WCRF) International in London, UK, is considered among many scientists, to be the leader in the unification of charities dedicated to cancer research. (Beck, et al., 296). Beck, Thompson and Allen summarized the 2007 WCRF information and statistics from around the world on cancer prevention in their paper, â€Å"Policy and Action for Cancer Prevention -- Highlights from a New Report by the World Cancer Research Fund and the American Institute for Cancer Research.† Cancer in its many forms is on the rise globally; in 2007 there were 11.3 million cases of cancer and this number is expected to rise to 15.5 million cases by 2030 (296). There are two main reasons for the increase in this deadly disease; â€Å"populations of many countries are aging†¦ [and] the populations of many countries are†¦ consuming more foods and drinks that promote weight gain, leading to a higher prevalence of overweight and obesity† (296). One of the main purposes of their Policy Report is to provide the public with information that helps achieve â€Å"health goals for reducing cancer risk† (296). The WCRF suggests policies that protect life at all stages and in this report â€Å"special emphasis† (298) was placed on policies to help children, young women and mothers achieve higher standards in nutrition thereby reducing their risk of cancer. Many scientists are in agreement now that lifestyle with emphasis on proper nutrition is a key factor in reducing the risk of cancer. The 2007 WCRF Report was compiled by a panel of 23 international experts on cancer prevention, who closely examined evidence from a 2007 Diet and Cancer report. There were an additional two professionals on the panel with expert experience in policy. ... ...he World Cancer Research Fund And The American Institute For Cancer Research." Nutrition Bulletin 34.3 (2009): 296-302. CINAHL. Web. 22 Jan. 2012. Holman, Dawn M, and Mary C White. "Dietary Behaviors Related To Cancer Prevention Among Pre-Adolescents And Adolescents: The Gap Between Recommendations And Reality." Nutrition Journal 10.(2011): 60. MEDLINE. Web. 23 Jan. 2012. Tercyak, Kenneth P, and Vida L Tyc. "Opportunities And Challenges In The Prevention And Control Of Cancer And Other Chronic Diseases: Children's Diet And Nutrition And Weight And Physical Activity." Journal Of Pediatric Psychology 31.8 (2006): 750-763. MEDLINE. Web. 23 Jan. 2012. James R Cerhan, et al. "Factors Associated With Breast Cancer Prevention Communication Between Mothers And Daughters." Journal Of Women's Health (2002) 17.6 (2008): 1017-1023. MEDLINE. Web. 22 Jan. 2012.

Electoral College vs Direct Popular Vote Essay -- American Government,

The current process of electing the President of the United States through the Electoral College system should not be changed because the Electoral College system is superior in comparison to other comprehensive voting systems. Systems like direct popular vote or the national popular vote may work in democracies; however the United States is a federal republic. While allowing large metropolises and large states to be represented in a manner consistent with their size, the Electoral College has the exceptional attribute of allowing small states and rural areas to still maintain influence in the government. Allowing the entire nation to decide the direction of our government ensures candidates appeal to the majority of the nation, not just a handful of populous centers. This leads to more moderate policies and a protection of minority rights. Problems in elections such as fraud and recounts, are very disruptive in systems such as popular vote, but are minimized in the Electoral College system because these problems are limited to individual states allowing for a national review of such localized problems. Finally, the Electoral College incentivizes policy makers and parties to continually try to win in states that have opposed them in recent elections, ensuring long term policy that addresses needs of the populous quickly. Overall, the Electoral College’s benefits make it the superior system to elect the President, and for that reason it should not be changed. Smaller and particularly rural states are protected by the Electoral College. The number of votes a state is allocated in the Electoral College is determined by adding the number of United States Representatives and Senators a state sends to congress. This means each state ... ...ure, and prosperous nation in the world. Large states and cities are represented with consideration for their size, smaller and rural states given a base minimum representation to protect their intrinsic interests. Moderate and nationally inclusive policies are incentivized, and minority coalitions that foster compromise are encouraged. Fraud and recounts are minimized in relation to other voting systems, and mechanisms to deal with such issues promptly exist in the Electoral College. Finally, all states that need concrete policy change and attention receive it with the Electoral College. When asked what kind of government the United States had, Dr. Benjamin Franklin said â€Å"A republic, if you can keep it.† The Founding Father’s understood the benefits of the Electoral College which have since been validated; therefore the Electoral College should remain in place.

The Roles of Anglo-Saxon Women Essay -- Women Females Roles Essays

The Roles of Anglo-Saxon Women The roles Anglo-Saxon women played in their society depended on the status they had in their community. As in most cultures, the roles of women in Anglo-Saxon society included mother, wife, caregiver, and teacher. Because Anglo-Saxon women had many different roles, I will only focus here on marriage, divorce, and their daily life in their society. Where marriage was concerned, Anglo-Saxon women had the possibility of marrying anyone they chose. Sometimes marriages were arranged to keep peace between two clans, but the women still had the right to refuse the proposal. Since women could own land in this early culture, morgengifu (morning gifs) like land were given to a prospective the wife to persuade her to marry. Because husband and wife, if they wer...

Human Resource Management in Canada Essay

The human resource department of any company plays a significant role to the advancement of its employees as well as the increase of the company’s profits and improvement of the manner of production. Although the process of hiring employees may appear to be a simple task, the execution thereof as well as the complications and intricacies involved in the process is not that easy to counter. The job of the human resource department, according to Dessler and Cole is two-fold. First the human resource is responsible for the handling of the hiring of employees. They assess the qualifications of the employees and determine if their skills and capabilities are suited for the job that they are applying for. It is essential that the human resource adequately match the capabilities and educational attainment of the applicant as this will benefit the company in the long run. Hiring employees who cannot deliver the expectations of the company from them will not only be problematic, it will also unjustly drain the resources of the company. Another role of the human resource is to employ individuals who will meet the strategic goals of the company. Going over the qualifications of an applicant is not enough in order to complete the task of hiring. There must be a suitable position for him and the placement of this individual to such position should be made not just because of pure discretion but also in order to meet the goals of the company. There should be human resource planning in order to anticipate the future needs and demands of the company. Without this process, it will be more difficult for companies to combat the different challenges that may hamper their path to success. Having strategic goals mean evaluating the available resources of the company and the needs thereof. This is important so as to avoid the creation of redundant positions and it will also allow the employees and the management to maximize their skills and resources respectively. There are several ways and means in order to plan for the human resource needs of a company. Among these ways are the quantitative techniques for forecasting and the two qualitative techniques which are utilized for forecasting demand. Aside from setting the strategic goals of the company, there is also a need for the human resource department to go through job analysis. Through the job analysis, the people from the human resources department of a company will investigate and collect data regarding the needs of the company. Dessler and Cole have indicated six steps in order to complete the process of job analysis and they are as follows: determining the information that will be assessed, collecting background information, selecting the positions as well as the jobs that will be analyzed, collecting the available data, reviewing the information which are collected with the superiors, and developing the specifications of the job as well as the job descriptions. After the creation of a plan, recruitment and the assessment of the qualifications of the applicant, the human resource department goes through reference checking. This is very essential as the process will spill relevant information about the applicant. Once the human resource is satisfied with the qualification and the information gathered about the applicant, the latter will go through a training period. This process will show whether or not the applicant is capable of meeting the expectations from him. Orientation follows after the hiring. Through the orientation process, the newly-hired employee become knowledgeable with the do’s and dont’s in the company and for them to be fully aware of the systems and procedures. The job however of the human resource does not end in the hiring of the employee. Just like a guardian, the human resource continuously oversees the performance of the employee. Such performance will be used as the basis of the employee is entitled to a promotion or to the assignment of different tasks. Overseeing the performance of the employee is not limited to his work productivity. Other factors such as work ethics and the way the employee deals with his superiors, subordinates and other co-employees will also be assessed. The information gathered in this process may be instrumental in deciding issues which may concern the employee in the future. In addition to the task of overseeing the employees, it is also the job of the human resource to determine the ways and means to motivate employees and improve their performance. Among these methods are the appraisal and giving of additional pay or benefits to those who have exhibited excellent performance. Coming up with effective incentive plans may increase the productivity of the employees and yield to the increase in profits that employers are looking for. In the creation of such plans, the interests and needs of the employees should be taken into consideration in order to attain the greater success rate. In order to determine what the employees desire, it is important that the human resource make an effort to establish good communication relations with them. Good communication as well as the imposition of proper and fair treatment may help the company in avoiding labor cases. The human resource should take an extra effort to make sure that the employees are short changed by the company or the other way around. The human resource should make sure that the employees’ rights are not being violated. The role that the human resource undertakes is very important to the advancement of the company since they handle all matters which concern the employees–the life blood of every company. Without the human resource, the company may face great difficulties in attaining the progress that it desires.

Aquinas’ view of kingship and the Aristotelian response Essay

St. Thomas Aquinas takes many of Aristotle’s ideas from The Politics in order to create his idea of the best regime. He revisits the good and bad forms of each type of government Aristotle introduced, and then makes his decision that the best regime is a type of monarchy that he calls kingship. This decision stems from his definition of a king as â€Å"one who rules over the people of a city or province for the common good† (17). Kingship is beneficial because it is the rule of one person. Aquinas states that the correct and most useful way to carry out an objective is â€Å"when it is lead to its appropriate end† (15). The incorrect way would be the opposite–to lead something to an inappropriate end, or not to lead it to an end at all. In light of this definition, the most effective government would lead the people to their appropriate end, which Aquinas believes is unity. In this sense, Aquinas believes that obviously something that â€Å"is itself one can promote unity better than that which is a plurality† (17). This may not seem quite so obvious to anyone else, and his analogy between unity and heat may seem a little vague, but Aquinas still makes a valid point in that creating a government promoting unity is more difficult when more people are involved. This is simply because of the number of ideas and interpretations present within a group that are not present under the rule of one. Aquinas also argues that kingship, or the good, just monarchy, is preferable because it is present in nature. He likens the king to God, because naturally God is the â€Å"Ruler over all† (17). It is therefore natural for one man to rule many, as long as he is leading the people to their appropriate end, which is unity. The king should be â€Å"a shepherd who seeks†¦not his own benefit† (16), which is an instance of government represented by nature. Aquinas believes that as â€Å"art imitates nature† (18), so should politics, and the best art is that which best imitates nature. In this sense, the best government would be that which imitates natural order. The king â€Å"has a duty to act in his kingdom like the soul in the body and God in the world† (26). This is the best way in which a government can reflect nature in its practice. Aquinas understands that monarchy is â€Å"considered by many as odious because it  is associated with the evils of tyranny† (20). He, however, believes that kingship is so important, that a slight change of the type of monarchy would not be that bad. This is interesting, because Aquinas also says that tyranny is the â€Å"worst form of government† (18) because it seeks only the good of the tyrant, and is therefore further from the appropriate end of government, which is the common good and unity. The reasons Aquinas seems to change his mind about the idea of tyranny seem to be a little cloudy. He suddenly decides that tyranny in its less excessive forms is nowhere near as bad as the better forms of government, even though he says it is the worst. Aquinas would advise the citizens to â€Å"tolerate a mild tyranny for a time† (23) instead of doing anything rash that â€Å"may bring on many dangers that are worse† (23). These dangers include democracy and oligarchy, which are supposed to be better forms of government than tyranny. In any case, the tyranny would still be the rule of one, although not for the common good. This may be what Aquinas means when he says tyranny is tolerable. Aristotle would agree with most of Aquinas’ statements, mainly because they were Aristotle’s statements first. Aristotle poses questions on the issue of kingship, and sets up arguments others have against it, while Aquinas attempts to come up with some answers as to why kingship is the best alternative. Aristotle agrees that there are some states that kingship would benefit greatly. His view is not that all states would benefit from a kingship, which is what Aquinas is trying to prove. This is the major difference, as both believe that kingship is a worthy form of government.

Plato theory of forms Essay

Plato was a duellist and thus believed that there are two worlds; the material world and the world of ideas/Forms. The world of ideas or Forms is the true reality and the world of appearances is just reflections of world of Forms. Plato believed that our knowledge of the Forms was a priori which means that our souls knew the Forms before it was inside us, therefore we have knowledge prior to experiencing the objects with our senses. Plato believes everyone is born with an intuitive but imperfect understanding of the Forms. He also believes the philosopher is able, through using his intellect, to achieve true knowledge of the abstract Forms without using his senses. Plato’s theory of Forms can be seen as unconvincing to some who believe that abstract ideas e. g table, horse, beauty are actually names that have been invented to help people describe their experiences of the physical world. This is a materialistic view as it suggests that objects in this world are the real reality and our ideas can develop based on experience of things. Aristotle agrees with this and believes knowledge is gained through experience and that there is not an eternal World of Forms that is a priori to us. However, in Plato’s defence some believe that each variety of a Form shares a likeness for example each horse is slightly different yet they all share something that makes it resemble a horse. According to Bertrand Russell, Plato`s theory made a `very important advance in philosophy, since it is the first to emphasise the problem of universals’. Plato’s theory is often regarded as unconvincing due to the fact that Plato believes that every object and idea in the world of appearances is an imperfect copy of an image or Form in the World of Forms. This suggests that there is a perfect Form of things such as a cinema ticket, mud or an insect and so on. According to Bertrand Russell, his ideas of the Forms when taken to its extreme.