Acceptance of Children With Disabilities Essay Example | Topics and Well Written Essays - 500 words

Acceptance of Children With Disabilities - Essay Example relation to the education and other services they provide. This means they must plan ahead, identify barriers to learning and, as far as possible, take action to remove them; schools are also required to draw up accessibility plans". (http://www.everychildmatters.gov.uk/ete/agencies/primaryschool/)Bicker (1995) is of the view that successful inclusion of a child in a classroom setting consists of three key factors. The first factor comprises of the attitude of the teacher. Throughout the school day, young children without disabilities are able to perform a number of tasks that a disabled child may not be able to carry out or may have difficulty in executing. Thus, it often falls upon the teacher to administer the situation in such a manner that the disabled child does not feel humiliated and/or self-conscious about his inability. In addition, the teacher also has to help the children without disabilities to understand and be sensitive towards his/her peer(s).

The digital and online marketing strategies adopted by the main UK Essay

The digital and online marketing strategies adopted by the main UK grocery supermarkets - Essay Example This research will begin with the statement that over time, aggregate demand generated for consumer use goods and services has substantially increased in major economies of the world. Higher demand has carved the way for increased production-oriented activities. Furthermore, higher production participation has enhanced the degree of market rivalry between profit-making commercial firms. At this juncture, without the essence of modern cost-efficient marketing activities, a company cannot achieve success in business. The researcher in this assignment is a marketing consultant, responsible for this report that summarizes online and digital marketing strategies implemented by grocery supermarkets of the U.K. The summary will include critical analysis of the strategies, based on a comparative analysis framework. In 2013, it was estimated that net worth of the U.K. grocery market was  £169.7 billion. The surplus value of the industry had increased by 3.7% from 2012 to 2013. It is forecas ted that by 2018, worth of the industry would be  £205.9 billion, along with an annual growth rate of 21.3%. Since the U.K. grocery supermarkets operate in an Oligopolistic market, they are exposed to cut-throat competition. Each profit making company undertakes decisions regarding price and output on the basis of strategic behavior. In the current epoch, the internet has helped in formulating new strategies and business models for firms across several industries. Online shopping or retailing approaches have substantially changed the U.K. supermarket retailing process. These changes are noted in channel coordination and development, business scope, central business model, core processes, buyers’ value creation and online partnerships related to firms. Tesco has started to conduct trade over digital marketplaces from 1994, which was named as â€Å"Tesco Direct†. Later in 2000, the company had launched its official website, Tesco.com. Tesco is considered to be the larg est online U.K. based grocery retailer in the world. The company had invested large sums of money for online marketing purposes. It had conducted advertisement campaigns for internet phones it had sold. The company promoted these internet phones by providing free call facility the owners. Tesco was also the first online grocery retailer, which had initiated home delivery facilities to customers. However, all activities of the company are highly sustainable to the environment.

Ukrainian Cuisine Essay Example | Topics and Well Written Essays - 1750 words

Ukrainian Cuisine - Essay Example Remote ancestors of modern Ukrainians were farmers and cattle breeders: exceptionally fertile soil and climate of Ukraine created perfect conditions for farming. Thus, the earliest archeological culture discovered on the territory of modern Ukraine, Trypillian culture (4500-2000 B.C.), practiced settled form of life and cultivated variety of crops and bred cattle, pigs, sheep, and poultry. Therefore, it is mostly agriculture that had an immense influence on the shaping of traditional Ukrainian cuisine (Artiukh, 1977). The origins of modern Ukrainian cookery can be traced back to the times of Kyivan Rus' that emerged on the land of modern Ukraine around 900 A.D. Historical records of that period contain mentioning of various foods and drinks cooked by the ancestors of modern Ukrainians. Simplicity and economy of cooking were the most characteristic features of those days' cuisine. The most popular dishes were various soups with different vegetables, grains and meat and simple bread. Cooking techniques were not complicated and ensured easiness of cooking (Terlets'ka, 1971). The turn from simple peasant and rural made dishes to more complex and varied cookery occurred in the 17th-18th century during the Cossack period. Development of domestic and international trade resulted in introduction of new plants, foods and new cooking techniques. For example, eggplants and melons were brought from Asia and potatoes that play one of the key roles in traditional Ukrainian cuisine were brought to the country at that time. The list of new plants that became part of Ukrainian agriculture also included tomatoes, corn, beans, various kinds of peppers, and other vegetables, berries and spices. Availability of the new crops contributed to the growing diversity and complexity of Ukrainian foods (Stechishin 1991). However, it was not until the 19th century that cooking developed into a sort of art and formed the foundation of modern Ukrainian cuisine. Rulers and nobles of the Russian Empire Ukrainian lands were part of which began inviting European chefs who brought an entirely new attitude to cooking, new spices and plants uncharacteristic to Ukrainian cooking tradition. Variety, luxury and style of dishes cooked by Europeans had enormous effects on development of both Russian and Ukrainian cuisines. Although some of the dishes that appeared at that time preserved their original form to this day, their numerous variations can also be found in modern Ukrainian cuisine (Stechishin, 1991). The Soviet revolution of 1917 marked a new period in development of Ukrainian cuisine. Perhaps the most characteristic feature of the Soviet period, especially during the first three decades was permanent food shortages that could not but negatively affect cooking patterns and variety of dishes prepared in Ukraine at that time. Shortages of meat, bread, milk, butter, fat, and vegetables which were the most common ingredients of Ukrainian cookery, coupled with high prices on cheese, eggs and other items resulted in simplification of dishes. Ukrainian cuisine of the Soviet times largely returned to its origins: foods based prepared from potatoes, cabbage, and grains (Hordiienko 1979). Cuisines of Ukraine History and geography of Ukrainian lands made the country highly vulnerable to external influences that also affected the

Foundational Accounting Principles and Terminology Essay Example for Free

Foundational Accounting Principles and Terminology Essay We all know how important the accounting aspect of any business/organization is. It is basically the most important way to manage finances. Without proper accounting for all expenses and finances, a company and/or organization will definitely have a hard time being financially stable. In this paper we will discuss some foundational accounting principles and terminology that are basic but quite essential to the accounting practice. Now let’s discuss some accounting terms beginning with Generally Accepted Accounting Principles. Generally Accepted Accounting Principles (GAAP) is a codification of how CPA firms and corporations prepare and present their business income and expense, assets and liabilities on their financial statements. GAAP is not a single accounting rule, but rather the aggregate of many rules on how to account for various transactions. GAAP are more like accounting standards (Wikipedia, 2009). Next we have Contra-Asset Accounts, which is defined as an account which offsets another account. A contra-asset account has a credit balance and offsets the debit balance of the corresponding asset. A contra-liability account has a debit balance and offsets the credit balance of the corresponding liability (InvestorWords, 2009). Let us move on to Historical Cost, which is a measure of value used in accounting in which the price of an asset on the balance sheet is based on its nominal or original cost when acquired by the company. The historical-cost method is used for assets in the U. S. under generally accepted accounting principles (Investopedia, 2009). Okay, now there is the Accrual Basis vs. Cash Bonus Accounting. This is the difference between the two. In Accrual basis accounting, income is reported in the fiscal period it is earned, regardless of when it is received, and expenses are deducted in the fiscal period they are incurred, whether they are paid or not. Basically, you record both revenues and expenses when they occur. In cash basis accounting, revenues are recorded when cash is actually received and expenses are recorded when they are actually paid (Ward, 2009). Last but not least, there is the Accounting Standards Codification. Accounting Standards Codification (ASC) is a major restructuring of accounting and reporting standards designed to simplify user access to all authoritative U. S. generally accepted accounting principles (GAAP) by providing the authoritative literature in a topically organized structure. ASC disassembled and reassembled thousands of nongovernmental accounting pronouncements (including those of FASB, the Emerging Issues Task Force [EITF], and the AICPA) to organize them under approximately 90 topics. The ASC are those that oversee that all accounting and reporting standards are adhered to (Wikipedia, 2009). It is now time to move on to discuss and describe three sets of financial statements that are part of financial statements of companies /organizations. The three sets of financial statements we will be describing are The Balance Sheet, The Income Statement and The Statement of Cash Flows. The balance sheet also known as the â€Å"Statement of financial position† reveals a company’s assets, liabilities and equity (net worth). The balance sheet is divided into two parts that must equal each other, or balance each other out. The formula of the balance sheet is: Assets= Liabilities + Shareholder’s Equity. What this formula means is that assets, or the means used to operate the company, are balanced by a company’s obligations along with equity investment brought into the company and its retained earnings (Investopedia, 2009). Next we have the income statement, which measures a company’s financial performance over a specific accounting period. The financial performance is assessed by giving a summary of how the business incurs its revenues and expenses. It also shows the net profit or loss incurred over a specific accounting period, which is typically over fiscal quarter or year (Investopedia, 2009). Moving on to the last one, which is the cash flow statement. The cash flow statement allows investors to understand how a company’s operations are running, where its money is coming from, and how it is being spent. The cash flow statement is also a mandatory part of a company’s financial report, and has been so since 1987 (Investopedia, 2009). Now I will describe which is more useful, Net Income or Cash from Operating Activities? I believe that Cash from Operating Activities is more useful to companies because they can generate cash in several different ways. Three different ways to be exact, they are cash flows from operating activities, from investing activities, and financing activities. Cash from Operating Activities, in my opinion is the most useful because it paints the best picture of how well a company’s business operations are producing cash. After looking over the annual financial reports for Samsung, RTL Group and Lockheed Martin, I make the prediction that each company will continue to improve its net income as well as see a significant spike in their cash flow. As far as relevant information in regards to conglomerates, such as the IDOLS segment of the Fremantle Media North America, I was not totally sure how to get this information but I eventually continued to read the investor portion on the RTL Group website where I found out more information. All in all, I learned some new definitions when it comes to accounting and decision making. I thought this assignment was intense due to a lot of reading and research, but I believe I got through it well. I look forward to learning more about how accounting and decision making come together. References http://www.investopedia.com/articles/04/033104.asp http://www.investopedia.com/articles/04/031004.asp http://www.investopedia.com/terms/i/incomestatement.asp http://www.investorwords.com/5476/contra_account.html http://en.wikipedia.org/wiki/Generally_Accepted_Accounting_Principles

Descartes :: essays research papers

From Descartes' perspective, nature is a representation of God; therefore, God must intrinsically exist, inasmuch as he, too, is a product of His own creation. Descartes was one of many philosophers who fully supported this argument in support of God's existence, contending that the external world is the ruling force behind the presence of all beings. Descartes' assertions, as portrayed within the literary boundaries of Meditations on First Philosophy, were founded not in cosmological or ontological arguments but rather in teleological debate, inasmuch as the philosopher believed that there has to be an omnipotent entity responsible for all the purpose and order that is found within natural existence and, thereby, stimulating a sense of wonder about the world. One of the primary reasons why Meditation III brings forth such a sense of wonder is because Descartes' philosophical writings followed a very distinctive trail, one that pursued a path of purity and sincerity. He believed deeply in the value of ethics as it related to humans within the natural world, and his concept of forming an adequate ethical code was thought to be the only way in which people could truly base their value system. Within this natural world of which he spoke, Descartes theorized that knowledge was the ultimate controller of the environment, thus supporting the teleological argument as proof of God. He persevered and postulated as to how he could at last seal the overwhelming gap that existed between thought and action. It was through his writings that Descartes exercised the possibility that all thought and action are interconnected, bringing to mind the view of science and how it undoubtedly demonstrated the same evidence. Characteristic of humanity's constant quest for the concept of God's existence, the journey of understanding has come to represent myriad things to myriad people, ultimately rendering any universal explanation virtually impossible. The problem with such sought-after meaning is attempting to successfully pinpoint a single yet comprehensive connotation to its concept; however, this cannot be achieved as long as any two individuals harbor decidedly different interpretations. "I shall now close my eyes, I shall stop my ears, I shall call away all my senses, I shall efface even from my thoughts all the images of corporeal things, or at least (for that is hardly possible) I shall esteem them as vain and false; and thus holding converse only with myself and considering my own nature, I shall try little by little to reach a better knowledge of and a more familiar acquaintanceship with myself" (Descartes PG). Inasmuch as Descartes provides a naturalistic theory for God's existence, which is based upon human nature's philosophical reasoning, this form of mitigated conviction is what essentially supports his stance on God's existence

Atlantic World Essay

The Renaissance in Western Europe marked the end of the Middle Ages and the start of Europe rise as a global power. States in Western Europe became more centralized, and monarchs exercised more control over their subjects. Christopher Columbus voyage to America and having a successful return signaled the beginning of exploration. Likewise, Prince Henry, the Navigators expeditions along the West African coast led to increased trade with Africa. Long, and isolated from the rest of the world, the Native Americansï€  lives were drastically changed by the presence of the European explorers, and later, colonists. Some aspects of life, such as domination by the strength in Europe, trade in Africa, and Native American ways of life in the Americas, have remained the same through the period. New contacts from Western Europe, Africa, and the Americas. This led to interaction that has only increased with time. New contacts and increased trade went towards to the rise of a middle class in Western Europe. Throughout the feudal period, nobles had controlled government and wealth. The trade with Africa and the Americas increased, and a new merchant class came about. As the new class became wealthier, they began to trouble the political power, soon leading to conflicts such as the 1789 French Revolution. In the Americas, social transformations were huge. Deadly diseases brought by the Europeans decreased local populations, who had no resistance to smallpox, measles, etc. During Spaniard Hernan Cortez’s conquest of the Aztecs, the Spanish gave the Aztecs disease-ridden blankets- on purpose. This also led to the downfall of the Incas, who were conquered by Francisco Pizzaro. The Native American people were reduced to serving as servants or slaves of the new conquerors. A similar trend in North America. Unlike the Aztecs or Incas, North American natives were decentralized, and not even organized by tribes any more. Columbus first forced submission of the Haitians, forcing them to mine gold. Africa was particularly affected by the slave trade. Large amounts of labor were needed on the Spanish and Portuguese sugarcane plantations, and Native American populations were often unable or unwilling to work as slaves. After a campaign against the force submission of Native Americans, the Europeans needed another source of labor. Then the Atlantic slave trade began, in the forced movement of slaves from Africa. The slave  trade had both positive and negative effects on African society. While slavery was cruel, the money some empires acquired from working with the Europeans, and allowed them to build stronger empires. Some aspects of life stayed the same. In Western Europe, the gap between the poor and the rich remained; even though a middle class had developed, the power was still concentrated. Every Western European country was a monarchy, and there was almost no popular representation, due to property ownership requirements and other standards. The period from 1492 to 1750 was still one of control. In the Americas, many tribes were still able to maintain their traditional way of life. Many tribes displaced by British settlers in North America moved west, and since the French had yet to settle the Louisiana Territory, they were free to continue with traditional methods Africa was still, for the most part, free. Not until the majority of Africa become colonized. Though less powerful than the Western Europeans, African nations remained independent and gained wealth through trade. In conclusion, the interaction between Western Europe, Africa, and the Americas has resulted in both change and continuity. One trend was the growing interconnectedness of the global community. Columbus united the New World with the Old, creating something that has never since been broken. Recent developments such as globalization and information technology have â€Å"shrunk† the world. Interaction between 1492 and 1750 set a forgoing for future actions.

Socrates and the Soul

Socrates believed the most important task, in life, was to care for ones soul. Socrates argues that the soul is immortal and that we must rise above our physical nature in order to gain true knowledge. He believed the soul was our very essence, and our bodies the instrument utilized in dealing with the physical world. Socrates seemed confidant that human beings survive physical death, therefore possessing an immortal soul. He felt a philosophers concern was not with the body but with the soul and the body played no part in the attainment of knowledge.The body to him was an obstacle in the search for knowledge and there is a division between the body and soul. The soul being immortal and that wisdom and virtue come from the soul. Socrates proposes that after death the soul exists by itself, apart from the body, while the body, remains by itself, apart from the soul. In the Phaedo, Socrates' friends suggest that the soul will die along with the body. Socrates believes that the soul is immortal and if a person detaches himself from the physical pleasures of the world his soul may become free to follow the gods into Hades.However, if the soul has indulged in the physical pleasures it will be riveted to the body and may not want to go join the gods in Hades and so the soul will remain here among the living. One of the most important parts of Socrates’ theory explains that in order for the soul to leave the body you must separate yourself from the physical aspects in life, so that they won’t compel you back to this world. This will ensure the soul will break away from the physical realm and join the gods in Hades. In death, Socrates was very confident that he would achieve this and in turn would join the gods when he drank the poison that nded his life. The soul explains Socrates, rules over the body; however the body may deceive the soul through the senses. The soul may use these senses while dealing with things that are physical, but it should not alw ays believe them. If the soul relies too heavily on the senses, then it may start to value the physical realm more than the knowledge that comes from the soul. However, men need to service the body in order to remain here on Earth and because of this the body may distort the needs of the soul to be that of the body.Socrates differentiates the body and soul in terms of their respective desires; where they place their happiness. He felt that the body is the prison of the soul. â€Å"Because every pleasure and pain, as it were, another nail to rivet the soul to the body and weld them together†. (Plato, Phaedo, 83d). The body's pleasures and pains make the soul believe that truth is what the body says. Socrates felt that the soul needs protection from the corruption of the body by practising such virtues as courage, temperance, and by thinking about incorporeal or ideal subjects.However the body's voice always interrupts these pure contemplations with its own concerns: â€Å"fee d me,† â€Å"time to buy new clothes,† â€Å"get me a drink,† â€Å"let’s make love,† â€Å"I'm tired. † etc. He observes that the body’s primary concerns are the pleasures of eating, drinking, and sex; whereas the soul sets its desires on attaining wisdom. Socrates implies that these two desires are in opposition of each other. This is why the soul of a philosopher must turn away from the body and it's desires to set the soul free from its bodily desires in order to attain true knowledge.The main arguments concerning the immortality of the soul come from the Phaedo. Socrates believed that when his body ceased to exist anymore, his soul would leave and join that of the gods where he would be eternally. He believed so strongly of this that he did not fear death but welcomed it. He believed that the soul is shackled with the body as if it were a prison so that thought is contaminated or compromised. Man is made up of Body and Soul, but t he soul is corrupted by the material wants of the body and it then loses the ability to perform its true function.What Socrates felt was to communicate with the divine. Socrates believed that the human soul was invisible, immortal, and the director of the physical body. He felt that Philosophy is a divine activity and as such must prepare the soul with wisdom for dying and death. The philosopher listens to the body's temptations as little as possible because the body complains that it lacks pleasure, but that fulfilment of pleasure always leads to more suffering so that the body again complains.This is a continuous cycle and his belief was that a person should care for their soul first and foremost and that a person’s soul was what made him/her who they really were. The soul was the whole centre of one’s character it was the basis of thoughts, feelings, values, decisions and the state of the soul made a person either foolish or wise. By self examination and soul search ing as well as ridding oneself of ignorance, he felt that like the body the soul would be kept healthy. Socrates believed that only when the soul separated from the body, is a person able to be truly enlightened and gain all knowledge.This enlightenment has been Socrates’ life long goal of discovering the truth. He recognized it as the separation of the two worlds as the spirit was freed from the corpse (body), and its material concerns so that specific thought can finally apprehend the truth. He felt that â€Å"the soul reasons best when none of the senses troubles it, neither hearing nor sight, nor pain nor any pleasure, but when it is most by itself, taking leave of the body and as far as possible having no contact or association with it in its search for reality†. (Phaedo 65c).Socrates believed that in dying you learn complete knowledge because that is the time that your soul leaves your body and there are no more interferences. Even at the hour of his death he sho wed no hesitation and welcomed death, with no obstacles in his way this would be his ultimate pursuit of knowledge. Biography Plato,The Trail and Death of Socrates. Translated by G. M. A Grube. Third Edition. Indianapolis: Hackett Publishing Company, Inc. , 2000 Plato Phaedo. Translated by G. M. A. Grube. Indianapolis: Hackett Publishing Company, Inc. , 1977.