How Western Europe is Divided in the Context of the European Union essays

How Western Europe is Divided in the Context of the European Union essays The way in which government and politics operate in West European politics say a lot about the future of the nation. Most Western European systems are classified as parliamentary because of the fusion of powers between the executive and legislature. Most are also advanced industrial democracies, confronting the same fundamental issues of democracy that concern American The European Union (EU), which was drafted in 1984, concentrated on goals relating to political unification for Europe (Norton, 2002). The EU called for a federal-type Western European government, with a two-house legislature. When examining the effects of the EU on Western European politics, it is important to look at the roots of its existence. The beginning of the EU's existence was actually the creation of the Organization for European Economic Co-operation (OEEC) in 1948. The OEEC was created to advance the re-building of war-torn Europe and to help distribute American financial aid (Marshall Aid) for Western Europe. In 1951, France and Germany created the European Coal (ECSC), which merged the coal and steel industries of the two countries (Norton, 2002). In 1957, France, Germany, Italy, the Netherlands, Belgium and Luxembourg signed the Treaty of Rome, merging the OEEC and the ECSC into one economic and common marketthe European Economic Community (EEC). In 1973, the United Kingdom, Ireland and Denmark joined the EEC. Greece followed suit in 1981 and Portugal and Spain in 1986. In 1992, the EEC became the European Union (EU). In 1995, Austria, Finland and Sweden joined. The Czech Republic, Poland, Hungary, Slovakia, Slovenia, Latvia, Lithuania, Estonia, Malta and Cyprus plan to join in 2004. In the early 1990s, the EU started working on a Common Foreign and Security Policy (CFSP) and a Common European Security and Defence Policy (CESDP) (Norton, 2002). In 1993, the EU com...

Phuket Beach Hotel Essay Essays

Phuket Beach Hotel Essay Essays Phuket Beach Hotel Essay Essay Phuket Beach Hotel Essay Essay Located at Patong beach. Phuket Beach hotel has some underutilized infinite. The hotel has an option of outsourcing this infinite to Planet Karaoke Pub for a monthly rental income. Alternatively. the hotel can construct a saloon itself as such saloons are fast spreading in Thailand and pull many new clients and turning income for itself. Such capital investing determinations are the really critical determinations for any organisation as it will hold to populate with its effects for many old ages. A comprehensive survey is required to make up ones mind which of the proposed undertaking is traveling to be most profitable in the long-run. All investing options need to be studied wholly and all the pros and cons should be listed to enable the company proprietors to do appropriate concluding determination. Thus. for such determinations. Capital budgeting is done which help the organisation select which expenditures will bring forth higher income over the multi-year period. After making capital investing analysis for the two proposed investing programs. the Planet Karaoke Club undertaking seems to be more executable. Although the Beach Karaoke Pub undertaking is more monetarily honoring. it is besides more vulnerable to assorted menaces and undertakings negative EACF under such state of affairss. Planet Karaoke Club undertaking is besides more attractive because it guarantees fixed rental income for 4 old ages of the undertaking life. where as the income is unsure for the other undertaking. Beach Karaoke Club stands the benefit of enrolling the internal surplus and already trained staff. . If the transportation is efficient. it will hold a zero chance cost. But there is a possibility of deficit in work force due to the big new undertaking. and hiring of staff brings with itself addition in the costs. Hotel’s gross will besides be affected due to any negative affect on the sale of the suites. This in bend will besides hold an impact on the operating disbursals related to the room. which is straight relative to the room gross revenues. The initial investing for this undertaking will be of decor. furniture and equipments. Salary costs. nutrient and drink costs. fixs and care costs will be the major disbursals for this undertaking along with other operational disbursals. In this analysis. merely incremental hard currency flows are relevant. This is why involvement payments are non taken into consideration. Even depreciation is deductible for revenue enhancement intents and do non account for hard currency flows. These two reciprocally sole undertakings can be ranked through assorted assessment standards. On the footing of given capital information. an 11. 0 % of leaden mean cost of capital is computed. Same is used for dismissing all the hard currency flows in the undertakings. Equivalent Annual Cash Flow method ( EACF ) is used to compare the two undertakings more efficaciously with respect to length and clip. This method is so designed to supply for the clip value of money. The four other suggested standards are besides used but they have there ain defects. where as. EACF provides with accurate conse quences for ciphering the existent economic growing on annual footing for the whole undertaking life. It is seen that the Hotel ( board of managers ) uses the Average Rate of Return on Investment ( ROI ) and Paybak period methods to measure its capital undertakings. although these two methods do non supply accurate analysis. This is so because these two methods do non take into consideration the clip value of money. which is an extreme of import construct. The Payback period method further ignores the benefits that will happen one time the wage back period is over. The ROI method is besides inconsistent because you are non puting when leasing. Ignoring the defects of the two methods for the clip being. and utilizing it for the analysis. we compute an mean ROI of 39. 17 % and payback period to be 2. 43 old ages for the Planet Karaoke undertaking. Where as. the ROI for Beach Karaoke Pub comes out to be 43. 7 % and 2. 58 old ages as its payback period. Net Present Value ( NPV ) method can besides be used for measuring the undertakings. It is an efficient manner of gauging economic addition with regard to clip value of money. but once more this method can non be used for comparing assorted undertakings with different life times. Yet. utilizing this method we compute the NPV $ 384. 204. 55 for Planet Karaoke Pub and $ 1365622. 91 for the Beach Karaoke Pub. The Internal Rate of Return ( IRR ) turns out to be 67. 31 % for Planet Karaoke Pub and 34. 12 % for the other. This method which is used to mensurate the efficiency of the investing has its defects. Evaluations utilizing this method might hold multiple values and it presumes that the interim hard currency flow can be reinvested at IRR. which is non right. The Equivalent Annual Cash Flow. being the best analytical tool is besides computed and used for determination devising. The EACF of Beach Karaoke Club is estimated to be 323. 731. 71 and 124. 103. 76 for the Planet Karaoke Pub. Due to its income certainty. even the sensitiveness analysis shows that Planet Karaoke Club is a better pick. The undertaking brings with itself assorted benefits. The undertaking guarantees gross by agencies of monthly rental income and one-year fixs and care charges. The major disbursals include the care charges. which are every bit distributed over the project’s life. As this undertaking doesn’t need all the available infinite for the nine. the staying infinite can besides be used for doing an back street for the hotel. A comparative analysis will demo that when the wages of the Beach Karaoke Club undertaking exceed 5. 47 % of its gross revenues. the Planet Karaoke undertaking becomes more cost-efficient. Additionally. Beach Club project’s EACF will be less as compared to the other undertaking. if the gross revenues gross is less than 89. 69 % of the expected gross revenues. This undertaking seems more vulnerable to effects of capital cost due to its longer life period. Furthermore. this undertaking will once more be less preferable if its Cost of Capital ( COC ) rises above 25. 98 % . There are assorted other factors which can non be expressed numerically. but they do hold a major impact on the undertaking and hence on its choice. One of the major such factor is the safety and security issue. The development of a Karaoke Club will ask for many unwanted invitees like drug nuts. drinkers and felons. There incoming will certainly consequence the visits of people along with their household and kids and therefore. will convey approximately negative impact. In order to cover with any un pleasant fortunes. more security guards will hold to be hired which will convey with itself an addition in the operating costs ( informations for this is non provided for the analysis ) . On the other manus. such nine would besides convey with itself extra investing and sponsorship. As the analysis brings to illume that it is more good for the Hotel to out beginning the under-utilized infinite instead than develop a saloon itself. Wanida should propose investing recommendation in the favour of Planet Karaoke Pubs. This undertaking retains a positive EACF under unfavourable state of affairss and warrants fixed income.

Comparative Religions, Christianity Essay Example | Topics and Well Written Essays - 750 words - 1

Comparative Religions, Christianity - Essay Example When I do my ablutions and bow down, at the point my forehead touches the ground I have a sense of the greatness and might of Allah, and a sense of how irrelevant I really am. This propels me to adhere to the requirements the Prophets laid out for us in the Koran and the Sunna. There is a time I had a deeper religious experience. This was when all the men in my family circle did a pilgrimage together. Having prepared us through fasting when we chanted and prayed together I really felt that a real person gripped me. The other religious experience I had was when I was faced with some difficulty in completing my studies. Some friends and family of mine got together and helped me out. All of them coming together at this point, I felt there was a common bond that Allah has set for us which can never be broken, and nothing should be allowed to ever break it. My Encounter: I have been around Christian people for some time now. This special encounter started when I was seated at a diner alone and the person who was seated opposite me bowed his head and said something. I realized he was praying. When he finished I told him that he must be a really religious man. He said that he tried to do what is right but that he really wants to be thankful for what he has, because there was a time he did not have much. So every time he eats food he thanks his God, because he remembers a time where he did not have much food. That seemed a really sincere answer, so I asked him as to whom he prays to. He replied that he prayed to God in Jesus name. I was confused because I thought that the Christian God was Jesus. So I inquired along those lines and he said that Jesus was the Son of God. This is a very blasphemous thought. How could God have a Son? So I gestured in a flustered way and said you cannot do this. You are making God to look like humans with a f amily. I did not tell him

Report Essay Example | Topics and Well Written Essays - 1250 words - 11

Report - Essay Example wending duck is a side channel of the river Wensum in the United Kingdom, and the water comes from Chalk rocks. there is also east Dereham treatment works next to it. East Dereham treatment works releases water straight into wending duck (see figure 1).(booklet). 2-Biological sampling: by measuring the macroinvertebrate animal community over a period of time, and with this method water quality is assessed by two measurements: 1) Biological Monitoring Working Party (BMWP); this method measure the biological quality of the river using a different type of macroinvertebrates as indicators. (booklet). The principle of this method is different macroinvertebrate have different potential of pollution. http://en.wikipedia.org/wiki/Biological_monitoring_working_party. Tertiary treatment: this is the final step, ultra violet and a thin membrane are used to remove bacteria and virus from the treatment process, and this water made for another purpose than drinking such as washing clothes,irrigation and toilets.(https://learn.uea.ac.uk/bbcswebdav/pid-1226628-dt-content-rid-1544301_1/courses/INTO-PSE-JUN14_E/wastewater-web--2-.pdf). By using a measurement tape across the River to find out the width of the river that has been divided into four sections. After dividing the river, a meter stick was used to find out the depth of the river in each section. All of the results were recorded in the results section. Dissolved oxygen and temperature were measured by oxygen meter "Do2 meter." A rope of 5 meters was placed on the surface of the river to calculate the velocity of the stream. A stick was thrown into the river from the beginning of the 5 meters rope while the stopwatch was turned on to calculate the time when the stick was traveling next to the rope till the end of the 5 meters rope. This method have been done twice We used benthic kick sample to measure

Advantages and Cost of Adoption in Australia of International Financial Reporting Standards Essay Example for Free

Advantages and Cost of Adoption in Australia of International Financial Reporting Standards Essay The issue of adoption of international financial reporting standards (IFRSS) in Australia has been controversial issue since the first time Australian Financial Reporting council (FRC) announced the policy in 2002. Many believe that IFRSS adoption will lead to great advantages such as enhance financial report comparability, improve quality of financial reporting, attract more foreign investor, and other significant advantages. However, some also believe that the adoption merely result in disadvantages and cost for Australian business, accounting profession and even Australian government. Before deciding to fully adopt IFRSS, in 1996, the AASB issued Policy Statement 6 International Harmonization Policy with objective to ‘pursue the development of an internationally accepted set of accounting standards which can be adapted in Australia’. There were several considerations why government decided to do so: 1. ‘The existing arrangements for accounting standard setting are confusing, inefficient and not conductive to stakeholder participation 2. There is duplication between the AASB and PSASB 3. Australian Accounting Standards are not understood in, and are out of step with, the major capital markets in the United States (US), United Kingdom (UK), and Europe, resulting in higher costs of capital for Australian Business 4. The standards setting process is perceived to be dominated by the accounting profession and there is no real accountability to its users 5. Accounting standards do not reflect modern business practice, being too prescriptive and overly technical that imposing excessive costs on business 6. The process involved in standard setting have failed to attract broad input and the necessary level of financial support, with the result that accounting standards are not meeting the demands of constituents’ (CLERP 1997, pp. 11-12, cited from Pickeet. al, 2006). Despite those reasons, IFRSS adoption is promoted because several claimed benefits potentially arising from the policy especially for Australian Business. The most claimed benefit is attracting foreign investors due to lowering cost of capital. Cost of capital can be decreased because IFRSS adoption can diminish ‘premiums associated with the risk of not fully understanding the financial report’ (Collet et. al, 2001, cited from Gerhardy, P. G. , n. d. ). Another hypothesis is that IFRSS adoption can reduce ‘home bias’ that discourage investors from making cross border investment. One of factors contributing to home bias itself is the expensive cost of information about foreign investment (Kang and Stulsz, 1997 cited from Cofrig,V. M. , Defond, M. L. , Hung, M. , 2007). By adopting IFRSS, it is hoped that information about foreign investment can be easily obtained and understood because it is generated from universal standards that are more familiar for investors. In addition, high accounting quality, transparency and comparability are commonly associated with financial reporting produced based on IFRSS that is internationally recognized and represent worldwide best practices. Those attributes alleviate ‘information asymmetries between managers and outside investors, thus increasing liquidity and ultimately lowering the required rate of return’ (Diamond and Verrecchia, 1991, cited from Daske, Holger, 2006). Association between higher accounting quality and IAS/IFRSS itself has been examined by Barth,M. E. , Landsman, W. R. , Lang, Mark H. in 2008. They investigate firms from 21 countries that applied IAS and found that those firms generally ‘evidence less earnings management, more timely loss recognition and more value relevance of accounting amounts’. It has been suggested that IFRSS adoption benefits Australian business trough saving in reporting costs. This benefit especially applies for Australian Business that wants to list their stocks in other countries’ stock exchanges. It is obligation for companies to fulfill specific different requirement regarding financial reporting of each countries where the companies are listed. By adopting IFRSS, companies do not need to generate more than one set of financial reports to comply different requirement and regulation. It is also easier for multinational companies to consolidate their financial statement, thus it saves time and money. Beside easy consolidation, IFRSS adoption also simplifies appraisal process of companies to takeover or merger with overseas enterprises and improves management control due to increased comparability internal management report between different segments or branches. For multinational companies, it will ease transfer of accounting staff across countries as well (Uddin, M. S. , 2005). Furthermore, a reduction in audit cost might be experienced by companies, because adoption of global standards (IFRSS) merely require global audit tandards, tools or systems that usually cheaper than specific products or services. This audit commoditization will close the expertise gap between the big five and force them to reduce audit fee. (Perera et. al, 2003,cited from Gerhardy, P. G. , n. d. ). For Australian government, fully adopting IFRSS is highly likely result in cost saving because the government does not need to spend money for AASB. It is evidence that Australian government spent huge amount of money for domestic accounting standards formulation. Another advantage is that the government can ‘distance itself from any future corporate collapses, which tend to raise questions about the role of accounting and the quality of accounting standards in such incidents’ (ibid). Take example of HIH collapse. Furthermore, it can avoid miscalculation of investors’ tax liability, particularly tax related to income from overseas sources accepted by multinational companies (Uddin, M. S. , 2005) (global acceptance). Despite cost saving, IFRSS adoption might also increase overseas companies listing in the ASX (Haswell McKinnon, 2003, cited from Gerhardy, P.G. , n. d. ). It also retains Australian companies listed on ASX. It is argument of Stoddart (1999, cited from McCombie, K. ,n. d. ) that ASX’s rigorous support on full adoption of IFRS is due to ASX’s ambition to become ‘the main exchange in the Pacific Rim’. Despite those enormous advantages, it has been argued that IFRSS adoption lead to significant costs. The main argument is that IFRSs do not consider local needs and priorities as every country has their own ‘business environment, legal systems, cultures, language and political environment’ (Henderson and Peirson, 2000 cited from Malthus, S. 2004). However, to overcome this problem, IASB can accommodate flexible reporting standards that enable companies to choose alternatives that are more suitable for their external condition. It is opinion of some opponents of IFRS adoption that IAS is ‘insufficiently detailed’ (Uddin,M. S. , 2005, p. 4) that require accountants’ and auditorâ€℠¢ professional judgment. However, overly detail might be contra productive and not flexible in anticipating every changes and differences. Education for stakeholders related to changes in financial statement is considered as significant as well. In a way, companies have obligation to ensure these users understand the changes. Companies also need to provide education and training for staff to adapt changes from preparing account using national standards to international standards. Since changes not only affect external reporting system, but also internal reporting such as budgeting system, this training might require huge amount of money. Often, companies need external experts in anticipating the changes such as actuaries and valuation experts that also need a lot of spending. However, this transition cost is only initial investment that is short term; the cost will be diminishing once companies have already been stable with the new systems. Learning from UK, based on a survey conducted by PricewaterhouseCoopers, majority companies in the UK suggested that transition from local accounting standards to international standards would not require high costs (Malthus, S. , 2004). Coming to the accounting profession, it has been argued that IFRS adoption also bear costs due to the policy. Those costs might come from the need to re educate members of the accounting profession itself. However, this argument is questionable because as a profession, accountants should improve their capabilities by ongoing training and education no matter what. Negative impacts of adoption of IFRS on rule makers such as Federal government and AASB have been public’s concern as well. Regarding federal government, it is argued that support devoted by federal government for IFRS adoption (Brown and Tarca, 2005) might put government ‘under political pressure not to impose rules on Australian companies that are inconsistent with those applied to companies in other countries’. In term of AASB, adoption of IFRSs raised questions about the role of the body. By adopting IFRS that replace local standards, AASB might lose its status and role. This loss arguably hurt nation’s sovereignty because Australia somehow is ‘one of the world’s leading authorities on accounting’ (Haswell and McKinnon, 2003 cited from Gerhardy, P. G. , n. d. , p. 24). AASB might also have limited influence on the standards formulation process under IASB, thus Australia’s interest and relevant environment might not be covered by international standards. However, this costs can be diminished as suggested by Carrol (2003d, cited from Gerhardy, P. G. , n. d. , p. 75) ‘that if Australia is to ensure that future standards developed by the IASB are relevant to the Australian environment it is necessary that Australia is positioned ‘as an influential leader in the international business environment’’. Having considered both advantages and costs, I would argue that benefit arising from IFRS adoption will be in the longer term worth the effort. The main reason for that is huge economic benefit arises from the IFRS adoption. On the surface, economic benefit is merely enjoyed by multinational companies and investors. However, it will trigger Australian economy development because multinational companies represent greater percentage of Australian economy sources that absorb high number of employment. Small medium companies (SME) that is argued might become parties bearing most cost will benefit from multinational companies as a business partners such as supplier, particularly if Australia promote specific regulation to encourage the mutual partnership. This will be domino effect that boost another sectors, thus benefit whole community. In addition, education cost that is claimed as significant cost only borne for short term and will be diminished in the long term. Education and training itself is inseparable part of accounting as a profession that need ongoing training to enhance capability and professionalism. The last reason is that IFRS adoption might be inevitable due to globalization that diminish border across nations and increase interdependency between nations.

Getting The Most From Our Education :: essays research papers

Getting The Most From Our Education My goodness Captain, you ask some hard questions! I think some of the responsibility could fall into the family's lap. Are people helping their kids with their homework? Are we checking to see if there is anything we can do to help? Are we praising thier accomplishments, and encouraging them, instead of critizing. Do we still check to see who their friends are? These were some of the things my parents did. As with most parents they made mistakes, as did I, but they did their best. And I did my best to make amends to them when I drifted. I think, I know I could have done better in school, I'm not sure if my study habits would change today. (one of the reasons I'm alittle reluctant to go back to college) But the values I learned young seem to be the ones that stick. And I feel the worst when I fall short of keeping them. That doesn't mean that the new values I'm learning aren't just as important, it just seems like it takes longer for me to incorperate them in my daily life. But, just like everything else, it takes alot of practise to get things right. Maybe we do need to do more to create civic pride, do have something that people can say, "I'm involved with this". For me everytime I check out and explore something new I always learn something. And whenever I reach out and help someone, I fell good. It was great to see the students of General Brown help out in the community with the Thanksgiving dinner for the seniors (I know there was another school that helped out too, I forgot who, if someone else remembers, please jump in and add their thanks to the list). If we want our kids to be less self-centered, we have to show them the example. If they don't follow, it won't be from lack of exposure. This is a transient world nowadays. The kids that grow up and get educated here

Ielts Handbook Essay

Introduction This Handbook gives an overview of IELTS for teachers, administrators and other users, including staff in receiving organisations such as universities, professional registration boards and employers. It outlines the key features and administrative procedures for IELTS. The Handbook does not include complete samples of the test components; these are given in the Official IELTS Practice Materials pack, which can be bought from IELTS test centres, or from Cambridge ESOL or IDP: IELTS Australia (see page 20). Additional information is given on the IELTS website www.ielts.org Academic and General Training IELTS is available in two formats – Academic and General Training. The Academic Reading and Writing tests assess whether a candidate is ready to study or train in the medium of English at an undergraduate or postgraduate level. Admission to undergraduate and postgraduate courses is based on the results of these tests. The General Training Reading and Writing tests are not designed to test the full range of formal language skills required for academic purposes, but emphasise basic survival skills in a broad social and educational context. General Training is suitable for candidates who are going to English-speaking countries to complete their secondary education, to undertake work experience or training programmes not at degree level, or for immigration purposes to Australia, Canada and New Zealand. It is the responsibility of the candidate to inform the test centre whether they wish to take the Academic or General Training Modules. Centres are not responsible for providing this information. The General Training Module is not offered at all test administrations. What is IELTS? IELTS, the International English Language Testing System, is designed to assess the language ability of candidates who need to study or work where English is the language of communication. IELTS is jointly managed by the University of Cambridge ESOL Examinations (Cambridge ESOL), British Council and IDP: IELTS Australia. IELTS conforms to the highest international standards of language assessment. It covers the four language skills – listening, reading, writing and speaking. IELTS is recognised by  universities and employers in many countries, including Australia, Canada, New Zealand, the UK and the USA. It is also recognised by professional bodies, immigration authorities and other government agencies. IELTS is not recommended for candidates under the age of 16. Test Administration IELTS tests are administered at centres throughout the world – there are currently over 300 centres operating in more than 100 countries. Centres supervise the local administration of the test and ensure the provision of qualified and trained examiners. A full list of centres is available on the IELTS website. Test centres run regular test administrations, according to local need and results are available within two weeks. Candidates receive only one copy of their results but additional copies may be sent by the test centre directly to receiving organisations at the request of the candidate. There are no restrictions on candidates re-taking the test. Test Format Candidates are tested in listening, reading, writing and speaking. All candidates take the same Listening and Speaking tests. There is a choice between Academic and General Training in the Reading and Writing tests. The tests are designed to cover the full range of ability from non-user to expert user. The first three tests – Listening, Reading and Writing – must be completed in one day. There is no break between the tests. The Speaking test may be taken, at the discretion of the test centre, in the period seven days before or after the other tests. A computerised version of IELTS Listening, Reading and Writing tests (CB IELTS) is available at selected centres, but all centres will continue to offer paper-based IELTS and candidates will be given the choice of the medium in which they wish to take the test. Listening Time: approximately 30 minutes Candidates listen to a number of recorded texts. These include a mixture of monologues and conversations and feature a variety of English accents. The recording is heard only once, and candidates are given time to read the questions and write down their answers. Academic Reading Time: 60 minutes There are three reading passages with tasks. Texts are taken from books, magazines, journals and newspapers, all written for a non-specialist audience. At least one of the texts contains a detailed argument. General Training Reading Time: 60 minutes The texts are based on the type of material candidates would be expected to encounter on a daily basis in an English-speaking country. They are taken from sources such as newspapers, advertisements, instruction manuals and books, and test the candidate’s ability to understand and use information. The test includes one longer text, which is descriptive rather than argumentative. Preparing for the Test It is not necessary to attend an IELTS preparation course though it is, of course, a good idea to prepare thoroughly for the test. An order form is given at the end of this Handbook for an Official IELTS Practice Materials pack. This includes a full practice test with an answer key and a CD of the Listening test and sample Speaking tests, so that candidates can get some idea of their level and familiarise themselves with the format of the test. There is also a wide range of published preparation materials. Academic Writing Time: 60 minutes The first task requires candidates to write a description of at least 150 words. This is based on material found in a chart, table, graph or diagram and demonstrates their ability to present information and to summarise the main features of the input. For the second task, candidates write a short essay of at least 250 words in response to a statement or question. They are expected to demonstrate an ability to present a position,  construct an argument and discuss abstract issues. General Training Writing Time: 60 minutes The first task requires candidates to write a letter of at least 150 words either asking for information, or explaining a situation. For the second task, candidates write a short essay of at least 250 words in response to a statement or question. They are expected to demonstrate an ability to present a position, construct an argument and discuss issues. Speaking Time: 11–14 minutes The test is a face-to-face interview. Candidates are assessed on their use of spoken English to answer short questions, to speak at length on a familiar topic, and also to interact with the examiner. IELTS Test Results Marking is carried out at the test centre by trained examiners whose work is closely monitored. This ensures that test results are available without any administrative delay. Results are standardised and usually available within two weeks of the test, and Test Report Forms are sent to the candidates and to the sponsor(s)/receiving institution(s). Test centres are not permitted to give results over the phone, or by fax or email. The completed Test Report Form bears a centre stamp, a validation stamp, the candidate’s photograph and the authorised centre representative’s signature. The authenticity of any Test Report Form can be verified by means of the Test Report Form Verification Service located at https://ielts.ucles.org.uk British Council, IDP: IELTS Australia and Cambridge ESOL reserve the right to cancel any Test Report Form in the event of any attempt to tamper with or misuse the information contained in it. Test Scores IELTS provides a profile of a candidate’s ability to use English. Candidates  receive scores on a Band Scale from 1 to 9. A score is reported for each test component. The individual test scores are then averaged and rounded to produce an Overall Band Score according to a confidential Band Score conversion table. Overall Band Scores and individual test scores are reported in whole and half bands. Test Report Form An example of the Test Report Form is shown on the right. Each test is reported separately as a Band Score, together with an Overall Band Score. A descriptive statement giving a summary of the English of a candidate classified at each band level is provided below and is included on the reverse of the Test Report Form. Has fully operational command of the language: appropriate, accurate and fluent with complete understanding. Has fully operational command of the language with only occasional unsystematic inaccuracies and inappropriacies. Misunderstandings may occur in unfamiliar situations. Handles complex detailed argumentation well. Has operational command of the language, though with occasional inaccuracies, inappropriacies and misunderstandings in some situations. Generally handles complex language well and understands detailed reasoning. Has generally effective command of the language despite some inaccuracies, inappropriacies and misunderstandings. Can use and understand fairly complex language, particularly in familiar situations. Has partial command of the language, coping with overall meaning in most situations, though is likely to make many mistakes. Should be able to handle basic communication in own field. Basic competence is limited to familiar situations. Has frequent problems in understanding and expression. Is not able to use complex language. Conveys and understands only general meaning in very familiar situations. Frequent breakdowns in communication occur. No real communication is possible except for the most basic information using isolated words or short formulae in familiar situations and to meet  immediate needs. Has great difficulty understanding spoken and written English. Essentially has no ability to use the language beyond possibly a few isolated words. No assessable information provided.

Aquinas on Conscience Essay

For Aquinas. scruples is the act of using our cognition of good and evil to what we do ( or might make ) . So in order to ( of course ) know what is a good action or bad one. one needs to understand how things are of course ordered by God — chiefly what human nature is and what things it needs and deserves. This order which dictates what is good or evil behavior is called the Natural Law by Aquinas. God can and does besides preternaturally uncover what is and is non in conformity with his will. e. g. the Ten Commandments and Christ’s Two Great Commandments. One besides needs to use this cognition to what one does. and so one needs to be free to move in conformity with what one knows to be the Divine order of things. or non. Our scruples is our realisation that what we might make or hold done is good or non. but it is non the existent making or the choosing. On a proficient note. for Aquinas scruples is the act of understanding what is right and incorrect. though the name may be applied by extension to a wont or power of executing this act of understanding. The virtuousness of doing right judgements about right or incorrect. i. e. appropriate exercisings of scruples is called prudence. The ground that this is of import is that one can non make the right thing if one does non cognize what the right thing is. So. if person has jobs with their scruples. it does non look appropriate to fault them. Children do non hold to the full formed scrupless. and do non ever understand what the right thing to make is. If a kid does incorrect because he or she didn’t know any better. or because he or she thought it was the right thing to make. we do non ( or should non ) incrimination and penalize him or her. Aquinas hence believes that non merely is one excused from wrongdoing if one’s scruples is in mistake. one besides is bound to make the incorrect thing if one’s scruples tells one that it is the Right thing to make. He besides believes that one has a responsibility to hold a grammatical scruples. one that knows what the right thing to make is. Even though an earring witting alibis one from making incorrect. one may hold done incorrect in allowing one’s scruples autumn into mistake.

Harris County essays

Harris County essays Harris County has a population of approximately 3.6 million residents. Its head of government is the Judge, who is elected by the population of the county. He presides over a Commissioner's Court of four elected officials who are elected by different precincts. This is the governing board of county (Page 11). The Comprehensive Annual Financial Report (CAFR) in question is for the fiscal year ending February 28, 2005. The general fund has two sets of budget figures presented, an adopted budget of, through which most revenues and expenditures pass, $1.310 billion and an adjusted budget of $2.134 billion (100). This difference was funded through the issuance of debt (33). The major initiatives of the county funded by this debt include flood control districts, toll road improvements, precinct road improvements, and repairs and improvements to county buildings (15). The flood control project involves buying real estate in a pre-disaster mitigation program (34). Harris county seems to be financially healthy. The net assets of the county exceed the liabilities of the county by $9.54 billion, at a time when many northern cities are near bankruptcy. The total assets of the county are approximately $15 billion (39). The majority of this is capital investments, which net of related debt account for 89% of the assets of the county. The government makes it a practice to reserve enough funds to pay the following year's debt service. In addition, the general fund has extra money as well. At the end of the fiscal year, unreserved fund balance for the General fund was $204,852,123, or 20% of total general fund expenditures and 21% of general fund revenues. In addition, the General fund had a reserved fund balance of $112,291,065. (24) Like most county governments, the major source of revenue is property taxes. Harris county's thriving real estate market has a great deal to do with the government's financial success. ...

Conjugation Tables for the Italian Verb Abitare (To Live in)

Conjugation Tables for the Italian Verb Abitare (To Live in) Abitare is a regular  first-conjugation Italian verb, meaning to live in, inhabit, or dwell in. It is a transitive verb, so it takes a  direct object. Conjugating Abitare The table gives the pronoun for each conjugation- io  (I),  tu  (you),  lui, lei  (he, she),  noi  (we),  voi  (you plural), and loro  (their). The tenses and moods are given in Italian- passato  prossimo  (present perfect),  imperfetto  (imperfect),  trapassato   prossimo  (past perfect)  passato   remoto  (remote past),  trapassato  remoto  (preterite perfect),  futuro  semplice  (simple future), and  futuro  anteriore  (future perfect)- first for the  indicative, followed by the subjunctive, conditional, infinitive, participle, and gerund forms. Indicative Presente io abito tu abiti lui, lei, Lei abita noi abitiamo voi abitate loro, Loro abitano Imperfetto io abitavo tu abitavi lui, lei, Lei abitava noi abitavamo voi abitavate loro, Loro abitavano Passato Remoto io abitai tu abitasti lui, lei, Lei abit noi abitammo voi abitaste loro, Loro abitarono Futuro Semplice io abiter tu abiterai lui, lei, Lei abiter noi abiteremo voi abiterete loro, Loro abiteranno Passato Prossimo io ho abitato tu hai abitato lui, lei, Lei ha abitato noi abbiamo abitato voi avete abitato loro, Loro hanno abitato Trapassato Prossimo io avevo abitato tu avevi abitato lui, lei, Lei aveva abitato noi avevamo abitato voi avevate abitato loro, Loro avevano abitato Trapassato Remoto io ebbi abitato tu avesti abitato lui, lei, Lei ebbe abitato noi avemmo abitato voi aveste abitato loro, Loro ebbero abitato Future Anteriore io avr abitato tu avrai abitato lui, lei, Lei avr abitato noi avremo abitato voi avrete abitato loro, Loro avranno abitato Subjunctive/Congiuntivo Presente io abiti tu abiti lui, lei, Lei abiti noi abitiamo voi abitiate loro, Loro abitino Imperfetto io abitassi tu abitassi lui, lei, Lei abitasse noi abitassimo voi abitaste loro, Loro amassero Passato io abbia abitato tu abbia abitato lui, lei, Lei abbia abitato noi abbiamo abitato voi abbiate abitato loro, Loro abbiano abitato Trapassato io avessi abitato tu avessi abitato lui, lei, Lei avesse abitato noi avessimo abitato voi aveste abitato loro, Loro avessero abitato Conditional Presente io abiterei tu abiteresti lui, lei, Lei abiterebbe noi abiteremmo voi abitereste loro, Loro abiterebbero Passato io avrei abitato tu avresti abitato lui, lei, Lei avrebbe abitato noi avremmo abitato voi avreste abitato loro, Loro avrebbero abitato Imperative/Imperativo Presente abita abiti abitiamo abitate abitino Infinitive/Infinito Presente abitare Passato avere abitato Participle/Participio Presente abitante Passato abitato Gerund/Gerundio Presente abitando Passato avendo abitato Understanding  First-Conjugation Verbs First-conjugation Italian verbs like  abitare  are the easiest to learn and conjugate.  Verbs with infinitives ending in  -are  are called first conjugation, or  -are, verbs. To conjugate the present tense of a regular -are  verb, for example, drop the infinitive ending  -are  and add the appropriate endings to the resulting stem. To form the first-person present tense of  abitare, drop the  -are  and add the correct ending (o)  to the stem,  abit-, to get  abito, which means I live in. To form the second-person present tense, use the same method: drop the -are and add the appropriate ending (i) to form abiti. Use the above tables to learn conjugations for abitare  in other tenses and moods.

Windows Server 2008 and Windows 7 Essay Example | Topics and Well Written Essays - 250 words

Windows Server 2008 and Windows 7 - Essay Example It is also configured to support Hyper-V virtual machines. Windows 7 has an expanded security. It has a BitLocker-to-Go that brings the BitLocker encryption power to storage devices that are portable as external storage devices and USB drives (Krebs, 2009). It has an App-Blocker that allows the Information Technology administrators to control applications used by individuals. It has remote access methods such as direct access that allows mobile users to access remotely resources with no need of using a VPN. This operating system has been designed in powering the next generation of web services, networks and applications. It is 45 times faster than Windows Server 2003 and comes with security enhancements, virtualization technologies, management utilities and web tools that assist in reducing costs and saving time (Rubens, 2007). This operating system has the capability of reducing attack surfaces by running least installations, and specific features such as the NAP and BitLocker. This operating system has Address Space Load Randomization that does not enable attackers to conduct buffer overflow attacks on the system by altering the location of different system services every time the system is running. The new virtualization feature found in this operating system enables users to create development environments easily and test them without using various resources, therefore, reducing costs (Rubens, 2007). Rubens, P. (2007, December 12). 10 Coolest Features in Windows Server 2008. Server Watch. Retrieved April 15, 2014, from

Reflection paper on a five-hour kindergarten observation Essay

Reflection paper on a five-hour kindergarten observation - Essay Example Reflection paper on a five-hour kindergarten observation My visits transpired on a Monday, Wednesday, and Friday, staying for the duration of five hours in total, which is the required number of hours for the activity. During the first day, I read to the class a story of three children of various ethnicities. One is John, a British, Chi, Japanese, and Alex, an African. It was a story about friendship and sharing. I flipped pictures from time to time in order to make the story-telling more interesting. This strategy is in synergy with considerations for pluralistic perspective in education, which takes into account the concept of multicultural education. The strategy I used to encourage children to appreciate each individuality and diversity of one another through exposing them to readings about cultural diversity is attuned to the concept of multicultural education, which fosters the understanding of diversify (Fu, [please enter the year]). On the same day, we conducted a group activity with the children where they would build a castle out of cubes and triangles. Each team had three members, making a total of five teams. The composition of each team is diverse, since it is a diverse class. Each team showed their finished products and each one explained what they contributed in the building of the castle. They were happy and laughing while doing their castles, making sure that theirs was the most beautiful one. It seemed like a pleasant experience for them. This activity is attuned to the concept of multicultural education.