Amadeus Biopic Essay

Told from the flash back perspective of an aged Antonio Salieri in an insane asylum to a priest for a confession, the movie reveals Antonio’s introduction to Wolfgang Amadeus Mozart, his professional career with Mozart, and his bitter rivalry and betrayal of Mozart. The film depicts an inaccurate account of Mozart’s life but still delivers on the pieces which he composed. Throughout the film, we’re exposed to what are clearly historical inaccuracies. I understand that this film is an adaptation of the original Peter Shaffer’s Amadeus performed on Broadway in the 1980’s and for purely theatrical purposes to endow the story with a plot, these changes had to either be implemented or just purely fabricated in order for the story to make sense. However, some of the erroneous interpretations of Mozart’s life are just impossible to ignore for anyone who even had even the simplest understanding of his life, such as myself. The predominant trait of Mozart that stuck out to me like a sore thumb was his high pitched cackling laughter. The movie’s laugh for Amadeus was constructed from letters that referenced Mozart having an â€Å"infectious, giddy laugh† much like â€Å"metal scraping glass† according to Forman. However, Robert L. Marshall, author of â€Å"Film as Musicology: Amadeus,† discredits this notion as there were no citations that provided the existence of such letters. Since Mozart lived over two centuries ago, there’s no possible way to know exactly how he sounded. However, the brilliant Mozart in the film is supposed to be Gods creature (The Latin translation of Amadeus translates to â€Å"lover of God† or â€Å"beloved by God†) that usurps the mediocre Salieris position as the â€Å"voice of God. † So in effect, his laugh is God mocking Salieri in his mediocrity which further drives the frustration and anger of Salieri towards Mozart thus pushing the plot along. While we’re on that subject, there is little evidence that Mozart and Salieri actually rivaled each other to the extreme that the movie depicts. Certainly, they were rivals, but they were professional rivals. By professional rivals, I mean that even though they often butted heads in their pursuit of music and their attempted publicity of their works, they still admired and respected each other greatly. Despite Salieri being the inferior musician, he still pooled great respect from Emperor Joseph II and his subjects and served as court composer, director of the Italian opera, and court conductor. Mozart on the other hand came as an outsider therefore did not possess the same influence or reputation as Salieri. To me, this just appears to be the politics of music; it’s not what you know, it’s who you know. Regardless, Salieri really didn’t have a reason to hate Mozart as much as the movie shows because his influence alone virtually neutralized Mozart as a threat. I’m sure when Mozart attempted to get his operas on the Italian stages it must have certainly irked Salieri, but never to the point of violence. However, once again the fiction is created in order to develop a sensical plot line. Without that aggressive rivalry, there’s no movie. One last thing that I personally found confusing is that absence of Joesph Haydn from the entire movie. History tells us that Mozart and Haydn met somewhere 1783 or 1784 and instantly hit it off. They both admired each other’s work immensely and Mozart even went as far as to dedicate six string quartets to Haydn as a tribute to the father of the string quartet. Throughout their lives, they were in correspondence with one another up until Mozart’s death. However, despite this documented historical fact, Haydn is still left out of the movie. The movie itself is about two famous classical composers so why not add Haydn to attract Haydn fans to the play or movie? One can only guess as to why that is. Perhaps Forman thought that the addition of another prominent classical composer would ultimately lessen the importance of the feud between Mozart and Salieri. But Forman fashioned other characters throughout the film in order to serve roles that further drove the plot, so why not use Haydn instead? Or at least mention him? At one point in the film, Mozart mentions that he doesn’t care for Gluck (which is also inaccurate, he was an admirer of Gluck), but nevertheless, he still at least mentions the name. At this point it’s all speculation and I can’t find anywhere an explanation for his absence. The movie is riddled with other inaccuracies that raise a lot of questions, but if anything I learned in English is true, it’s that in order to read any literature that’s fiction or watch any movie, you’re supposed to â€Å"suspend yourself in willful disbelief† meaning that enjoy it for what it is without dissecting it too much, which I can honestly and wholeheartedly say I did. Although it doesn’t give an accurate portrayal of Mozart, Salieri or the setting it’s supposed to be placed in, it still gives an enjoyable experience. Despite the erroneous depiction, the musical pieces revealed chronologically throughout the film are in fact the offspring of Mozart’s genius. Whilst enjoying each piece as much as the next, I don’t have the musical ear or expertise to discern which piece is being played in which scene, aside from the operas. However, the films composer John Strauss created a two disc soundtrack for the film and I have to admit, even though I lack the expertise, I am astounded by Mozart’s ability. Luckily, between the internet and my own mothers personal love for music (Fortunately, she had a library of CDs that included many of Mozart’s work), I was able to essentially find each individual piece within the movie. I have to say, my favorite musical piece offered in the movie is the finale of the Don Giovanni. Perhaps some of it is because of the twist that Salieri puts on it; that â€Å"only [he] understood that the horrifying apparition was Leopald raised from the dead! The inference that I took from that between the monumental sounding music and the fervently conducting Mozart in the scene is that Mozart poured his personal misfortune of not living up to his father’s expectations in his work. It just makes it seem to be so personal, so passionate. I know that was the movies intent for me to feel that way, but I couldn’t help getting sucked in, between seeing the gargantuan black commander singing in the deep bass voice is what seems to me to be such an accusing tone allegorically â€Å"accusing his son in front of the world† as Salieri puts it. All the while the plot twists during this play, as the madness grew within Salieri as he discovers such a simple way to destroy Mozart. It’s just so epic, for lack of better words. One of the brighter operas in the film â€Å"The Marriage of Figgaro† has a much lighter note. Despite all of the red tape Mozart endures, he nevertheless through the exceptionally brilliance of his music and borderline arrogance persuades the emperor to allow him to perform his opera. While we obviously never get to see the whole thing, the music and performance we do see is good. I wouldn’t say I particularly cared for it. The colors, the notes, the lighting, it’s just too bright. However, the most impressive part of it is that his confidence in his music allowed him to break the traditional rules in order for his perform his opera. This seems metaphorically to portray the fact that Mozart’s music didn’t follow these contemporary musical rules of the time which contributed to his genius. Perhaps that’s a long stretch, but that’s immediately what came to mind. While the movie is composed (Pun intended) of Mozart’s work, it would take an entire separate paper to dissect each one individually. Regardless, each piece performed in the play is enjoyable from one degree to another. Overall, I have to say I was more than happy with this movie. For a while, I dreaded watching the movie thinking it would be a long drawn out boring biographic film, but to my surprise it shared little characteristics with a biography. The central thematic message of the movie is mostly if not entirely fictitious, but still lays a foundation in which the movie tells factual information about Mozart and sets a stage in which one can hear the pieces and enjoy them chronologically. To be frank and honest, if these fabrications of the bitter rivalry between Salieri and Mozart weren’t there, I would have had a hard time truly appreciating the Mozart as seen in the movie. Not to say his music is bad, it’s brilliant, but the underlying plot is what made the movie so interesting. Ultimately, if you’re looking for historical facts about Wolfgang Amadeus Mozart, look elsewhere. If you’re looking for a movie that’s interesting and loosely based on one of the world’s greatest composers who ever lived, look no further.

Brand Recognition and Brand Loyalty

Brand Recognition in relation to Brand Loyalty Introduction â€Å"Brands are the most valuable intangible asset for companies† claims Bayu Sutikno of the University of Gadjah Mada in Indonesia (2011, p. 319). The world is filled with brands and everyone is trying to portray a message. It is the job of the consumer to decide what brand they prefer and what brand they do not care for. Likewise it is the job of the marketer to persuade the behavior of the 7 billion consumers in the world everyday.Out of that persuasion, marketers create a following of such brands, which results in brand loyalty in the end resulting in profitability for the producers and satisfaction for the consumer. The Design The design of the brand is the first aspect a consumer will recognize. Consumers are trained to look for details in brands and the products produced and consciously, and more often unconsciously, make inferences about a brand and/or product presented (Karjalainen and Snelders, 2010, p. 7). There are two main ideas behind the design of a brand, the values it portrays and the physical layout that is presented.The values portion is most important because it creates connection with the consumer but physical looks can attract new consumers before they can infer said values of a brand. Values can be noticeable as simply as in the brand logo or more difficult what a brand stands for on an emotional level. One example of values represented in the brand slogan is that of Caterpillar, the heavy equipment manufacturer and their newly developed clothing and apparel line. Karjalainen and Snelders, authors of â€Å"Designing Visual Recognition for the Brand,† explain Caterpillar’s slogan, â€Å"Industry leading comfort and performance† (2010, p. ). From their boots to t-shirts to trucks and loaders, they focus on creating comfort for the consumer. For example, in the boots, they add soft insoles and added insulation and then to the equipment, they created soft interiors with noise and dust preventative measures (2010, p. 6). Just through their slogan, they communicate with people that their brand is going to be the most comfortable and then they back it up by taking measures to incorporate those values into their products. Communication of such values is best done the physical layout and representation of the brand.The Volvo and Nokia case, described by Karjalainen and Snelders, highlights the importance of implicit and explicit features of brands and products. Implicit features are the features that are subtle and not always stand out to the consumer but can have an unconscious effect of delight or disgust. While on the other hand, explicit features are the major features that are visually appealing or unappealing to the consumer. They emphasize the importance that lead products that are going to be the representation of your brand must focus on the features and the features must to tied to the values you aim to achieve (2010, p. ). Tin a Lowrey’s article, â€Å"The Relationship between Script Complexity and Commercial Memorability,† concurs and differs with the same ideas as Karjalainen and Snelders. Lowrey states that if a message is too complex the consumer will not be able to recall all the features and thus most likely forget the product. But if the message is simple then consumers can recall products easier (Lowrey 2006, p. 8). . Also she states that the use of single/limited words then consumer can better associate brands and images (Lowrey 2006, p. 8).The Self Cornwall’s, et al. , article, â€Å"Sponsorship-Linked Marketing: The Role of Articulation in Memory† mentions the role of sponsorship in NASCAR and how they use brands such as â€Å"Texaco† who would be closely associated with racing, but they also use brands such as â€Å"Cheerios,† who has nothing to do with racing cars (2006, p. 312). But through sponsoship, many people see these brands and the imagery cre ates links in the consumers mind. As Corwall, et al. , goes on to explains that it is the role of the marketer to create connections

Economics as a collection of analytical tools - concepts of Essay

Economics as a collection of analytical tools - concepts of rationality, opportunity cost, comparative advantage and the margin - Essay Example 87) B. Venkatesh says that "rationality in economics is to do with greed! People are called rational if they desire to improve their economic well-being. That is, they want more wealth, and they want it sooner than later. Thus, if you are offered Rs 1 lakh, and you refuse it, you may be deemed irrational by the economists". (Venkatesh, 1990, p.2) Count the following decision problem. A consumer must choose between 2 actions, videlicet, A and B. She/he acquires 10 dollars from action A and 5 dollars from action B. On the supposition that the consumer prefers more money to less one, he is rational if he chooses action A; a consumer choosing action B is irrational. In the context of this mere example, the rationality concept is trivial, partly because there is no ambiguity in the decision problem (i.e., the set of probable actions and the payback from each action are clear with certainty). Nevertheless, in the context of examples with uncertainty, the concept of rationality is by no means trivial. For instance, consider the following modification to the decision problem stated earlier. If the consumer selects action B, then a fair coin is tossed, and if he is lucky and heads turned up then the consumer gets 15 dollars, and if tails turned up then he gets 5 dollars. In this much more complicated decision problem, it is not clear whether it is as yet rational for the person to choose action A. Opportunity cost is an economical term that means the cost of something in terms of an opportunity foreseen and the benefits that could be obtained from that opportunity, or also understood as the most valuable foreseen alternative. The opportunity cost concept is used in CBA to adjust a dollar value on the inputs necessary to execute policies. The opportunity cost of using an input to execute the policy is its value in the best alternative usage. It assesses the value of what people should forgo to use the input for the policy fulfillment. For instance, if a city wants to construct a hospital on available land it owns, the opportunity cost is another possibility that might have been used with the land and funds for construction instead. Having built the hospital, the city has lost the opportunity to construct a sports centre on that place, or the opportunity to sell that piece of land to decrease the city's debts, and so forth. Simply said, the opportunity cost of spending a Friday night having fun could be the sum of money you could have made if you had spent that time in labor. Opportunity cost is not determined in monetary terms, but in terms of anything that constitutes value for the person or persons carrying out the assessment. The use of the opportunity cost concept seeks for the latent cost of each and every separate economic decision. Incompetence in the economic concept of opportunity cost has induced general economic mistakes, like "the broken window fallacy" reported by Frederic Bastiat. According to Frederic Bastiat, it is not possible to have everything promoted at the expense of everything else. This calls up his well-known definition describing the state, "the great fictitious entity by which everyone seeks to live at the expense of everyone else" (Bastiat, 1975, p.144). A. Smith says "If among a nation of hunters, for

Nuclear Power - Micro Economics Research Paper Example | Topics and Well Written Essays - 1250 words

Nuclear Power - Micro Economics - Research Paper Example The cost of the Fukushima accident is estimated in August 2014 to be $ 105 billion, twice the estimates made in 2011. The costs may go up further by the time the plant is finally decommissioned and radioactive material safely disposed of. This cost will be borne by the Japanese people through taxes and utility bills (RT.com, August 2014). The Fukushima accident investigation showed no fault by the plant operators or faults in design or construction. The plant was simply unable to withstand tsunami forces. This is unlike the Three Mile Island accident in the US in 1979 where some valves in the reactor cooling system malfunctioned and the Chernobyl accident in Ukraine in 1986 which was attributed to flaws in reactor design and mistakes by plant operators. Following the Fukushima accident, the German government decided to shut down all its nuclear reactors that generate 23% of the country’s power. This decision will make the acceptance of nuclear power plants very difficult in other parts of the world. Meltdowns and accidents that cause a radioactive release over a wide area. The nuclear power industry has argued that the newer designs of reactors are safer than earlier designs, but no one can be certain of safety in an event such as an earthquake or a tornado. Nuclear power plants built over 40 years ago are still in service and cannot be easily upgraded. Problems of human error cannot be completely eliminated. Nuclear waste. Spent fuel rods are stored in water pools for cooling. There is risk of leakage of contaminated water from the storage pools into underground aquifers or surface streams. After cooling, the spent fuel rods are transported to a permanent long term storage site such as the Yucca Mountain in Nevada. There is the risk of an accident during transport which causes radioactive release. These issues relate to public safety and cannot be

Impact E-Commerce in business world Essay Example | Topics and Well Written Essays - 1000 words

Impact E-Commerce in business world - Essay Example It saves time, offers freedom of choice and lower prices. E commerce has lately expanded to accommodate operations that include the sale and purchase of information along with the goods and services. In this paper, we shall see how to impact Electronic commerce in Business world. E-commerce has shown tremendous growth in products that make part of daily collection and consumers normally waste a lot of money on them. This is due to the proliferation of Internet stores and shopping, which is growing daily on the Internet. The possibilities are launching high efficiency and successful company linked in the work of electronic commerce on the Internet by adding a good promotion. E-Commerce refers to: business trading with other business on the internet (Dumitrache, 2010). In 2010, Dumitrache showed that E- Commerce can be categorized as: Business-to-consumer, in which E-Commerce concerns sales between supplier and retail customer Business-to-Business, in which E-commerce concerns sales be tween companies Business-to-government refers to sales between companies and government organizations Consumer-to-consumer refers to sales between private individuals or consumer. Other categories are business-to-employer and customer-to-business. The electronic commerce applications are mainly used because of such advantages as reduced transaction cost, increased flow of goods and services, improved level of customer service, close coordination enabled among manufacturers, suppliers, and customers and international market accessibility (Dumitrache, 2010). A lot of companies use internet to carry out business in which they sell or buy products and offer customer services. E-commerce, E-business and E-trading are teams that describe business on the internet. E-business provides companies with the opportunity to display their products and services to consumers all over the world. This offers the companies an opportunity to maximize their sales and hence profits. Electronic commerce ma intains effective communication with intermediary, collaborators and customers, which develops an effective way to exchange information with other firms. Electronic commerce is an excellent opportunity for companies that want to get advantage of the goods and services by other companies. The Internet provides users with a valuable means of communication and is a growing source of information that can help people make decisions (for example, where to find information and advice about running the business or the latest developments in technology and which products to buy) (Bauer, Nemcova, & Dvorak, 2010). E- Commerce Solutions (Bauer, Nemcova, & Dvorak, 2010). When any company or firm plans to develop the business using internet, it needs to do the following: Produce an e-business plan. Prepare to trade on the Internet. Monitor the success of the website and e-trading activities. Importance of these factors has grown with the global economic crisis as we know it now. You will need to gather information from many different places to develop your business using the Internet. This could include: Market research, customer and staff surveys, and the views of your suppliers Research into what similar businesses are doing with the Internet in the CZ and abroad Research into the laws relating to e-trading Information about how you currently sell and market the business and how this could be translated into a website Agreements with people and contracts for technical needs, following up enquiries and orders Advice from outside

Assignment Example | Topics and Well Written Essays - 500 words - 139

Assignment Example In St. John, people hung out their clothes to dry as compared to Calgary where people use washers and dryers in their households (DeWolf , 2007). The use of clear examples and illustrations in the essay into drawing a conclusion about the topic makes it qualify as an inductive essay. According to the essay, the Christopher uses examples in different cities such as Calgary, St. John, Montreal, and St. Michael to demonstrate the significance of clotheslines. Apart from the aesthetic picture brought about by clothes hanging on the lines, there are a vast range of benefits associated with hanging clothes in the lines (DeWolf , 2007). According to La Presse, the sun is eradicates odours and removes stains from clothes in en effective manner as compared to dryers. There is a wide range of advantages of having clothesline apart from being fashionable, and aesthetic outstanding. The presence of clothesline in various regions brings out traditional aspect of hanging clothes in the open. According to research studies, the sun plays an imperative role in the elimination of odours and stains as compared to the use of dryer. Drying of clothes in the sun is sometimes associated with poverty and class. On this perspective, some governments have implemented legislations that ban individuals from hanging clothes in lines. On the contrary, Ontario environment minister has brought up the idea to eliminate clothesline ban in the region. Clotheslines have myriad benefits to people and the environment in general. According to Christopher, clotheslines have a beautiful and romantic outlook to the surrounding. During the author’s visit at different cities, he observed various aesthetic outlook of clothesline. Clotheslines have traditional and more fashionable way of drying clothes in the open sun. On the other hand, the sun has a crucial role in the elimination of bad smell and stains on clothes. There have been myriad legislations

Wind Farm Development in the United Kingdom Essay

Wind Farm Development in the United Kingdom - Essay Example This research will begin with the history of wind farm development in the United Kingdom. Wind farm development in the United Kingdom owes its influence to a few litigations. Among them is the Kyoto Protocol, which legally binds, the United Kingdom to its treaty of reducing greenhouse gases emission. There are a number of recommendations the treaty offers to this effect, but the United Kingdom has made significant steps in energy harnessing from the sun, water and wind. By the beginning of 2012, United Kingdom had the capacity of producing close to 1000 mega watts worth of solar energy. Meanwhile, water mainly generates hydroelectric power with estimated potentials of 5000Gkh. The other factor is the situation in MENA countries. Fossil fuels are the most widely used sources of fuel even in the United Kingdom. The Middle East and Northern African countries are the greatest producers of oil in the world but at the same time prone to political and economic instability. In this regard, w hatever economic or civil situation purges MENA countries, affects the state of oil production. A good example of political instability is the recent rebellion of citizens against dictator leaders in Libya, Egypt and Tunisia. This makes relying on fossil fuels such as oil and biogas tricky. Then, there is the fact that use of fossil fuel leads to production of green house gases reducing the use of oil even further. The United Kingdom sees the need to find a source of fuel that is reliable – not dependant on factors such as political instability, non pollutant and easy to produce. ... Since there got some progress in wind farms establishment and subsequent production of wind energy, a lot had to be done (Mackay 2009, p. 79). The year 2009 saw the establishment of 211 of fully functional wind farms. There is a steady progress in wind farm development across the country. For the year 2012, the aim is to increase offshore wind production capability by building at least five wind farms with a potential capacity of producing 1300 mega watts of electricity. This will be a much welcomed addition to the current 6,580 megawatts produced by the 333 fully functional wind farms across the country. Examples of functional wind farms in the U.K include the Burbo Bank wind farm, Scroby Sands and the largest offshore wind farm in the world, Thanet wind farm at the coast of Kent. The government’s commitment to these projects is clear from the current budget allocation of over five hundred million pounds to offshore wind farms (Julia 2006, p. 103). Wind farm development has a large ecological impact both positively and negatively. Positive Ecological impact, of wind farm development in the U.K: Unlike other sources of energy, wind power does not require the use of another fuel or water for it to be produced. This ensures that when producing wind energy one does not require exploiting other sources of fuel (Dragoon 2010, p. 87). Wind power does not produce air pollution during production essentially making it a clean source of energy (Boyle 2004, p. 34). Building wind farms, therefore, means there will be less air pollution; this will give the environment ample time to disintegrate the already existing green house gases in the atmosphere. Studies indicate that, since the embrace of wind energy use, carbon dioxide emissions have reduced

Research an Issue in Corrections Paper Example | Topics and Well Written Essays - 750 words

An Issue in Corrections - Research Paper Example Choosing between work and family life has been most significant concern that affects job satisfaction and work stress among correctional officers. The two articles: The time has passed for the wardens shuffle by Laura E. Bedard Mar 13, 2015 and what’s it like being a CO spouse? By Brandy Aldriedge May 27, 2014 explores some of these instances and correctional management issue. The time has passed for the wardens shuffle is an exciting article exploring the challenges that various wardens go through as they are shuffled from one station to the next. The reason that has always been given by the authority is that when doing so issues of management are boosted as corruption, and other malpractices are minimized. However, the article faults this old fashioned practice. One notable argument from the article is that many of the wardens get completely isolated from their loved ones and family members during the process making them lose the needed morale at work. The article points to the fact that there should be a balance between work and family to ensure effectiveness in workstations rather than outdated warden shuffle. On the other hand, what’s it like being a CO spouse? Is an article that gives an account of the experiences that spouses married to correctional officers go through. The article explores the discomfort and loneliness these couples undergo throughout their marriage life. It is an agony that is never ending. More often than not the correctional officer has to choose between their family and the work he does. Most interestingly is the fact that these correctional officers have more probability of committing suicide compared to individuals in other professions in America. Furthermore, their life expectancy is 58 years which is 20 years less than any ordinary Americans. These according to the article are all as a result of poor work and family balance. The same correctional officers according to the article

Person centred approaches Essay Example for Free

Person centred approaches Essay Implement person centred approaches in health and social care 1.1 Define person-centred values. 1.2 Explain why it is important to work in away that embeds person centred values. The underlying purpose of â€Å"Person-centred values† is to ensure that the individual needing care is placed at the very centre of the decision making process about their life, the services and support they want and need. Therefore, under this strict system, the person is always placed at the very centre of the planning of the care programme required, in that he or she will always be consulted and that his or her views will always come first. Therefore the plan is tailor-made to that particular person, and it should include all aspects of care, from the Social and Health Services, from that individual’s family and from the voluntary sector. This is the current policy and it applies to those people with learning disabilities, mental health problems, and physical disabilities, to older people who need support, and to young people making their transition to adulthood. To place the person at the centre certain values must be upheld: Individuality (everyones differences must be recognised and respected), Choice (for individuals to be able to make own choices and be in control of own life), Privacy (information and activities must be kept confidential), Independence (empowering individuals to do activities for themselves) and dignity (be treated in a respectful way). It is vital for the social care worker to work using these precise methods to establish the needs and wishes of the individual. This will also mean that individuals will feel empowered and in control of their lives, be more confident about making decisions, will feel valued and respected. 1.3 Explain why risk taking can be part of a person centred approach. The person centred approach to risk includes making an assessment with the people involved in the plan such as the individual, their relatives and other professionals. Risk taking is part of a person-centred approach as this empowers individuals to have choices about what they want to do in their lives as well as to be part of their community. Not allowing individuals to take risks can have a negative impact on an individual’s life to not live it as they wish. 1.4 Explain how using an individuals care plan contributes to working in a person centred way. To be person-centred the person must always be at the centre of their care plan. This means that individuals must always to be consulted and their views must always come first. Therefore, no two care plans are alike because each individual is different from another. Each individual should be involved at every stage of their care plan; from deciding who to involve, how to meet the individual’s needs, the support required and how to feedback on how the care plan is working. 3.1 Explain the importance of establishing consent when providing care and support. 3.3 Explain what steps to take if consent cannot be readily established. It is always very important to establish the consent of the individual when providing any care or support programme or procedure. This is essential so as to include that individual with any decision-making, in order to ensure that they do not feel left out, ignored; in this way they can understand and agree to that element of their care or support. I would discuss the problem, that consent cannot be established, with the supervisor or manager of the home, and, if necessary, the individual’s doctor and advocate. I would also make a record of this, which I would sign and date. 4.1 Describe how active participation benefits an individual. 4.2 Identify possible barriers to active participation. Active participation benefits the individual because that person is always made to feel that he or she is continually important, and that things are done for their benefit, with their consent. This ensures a positive approach for the individual that makes them an active part of how they choose to live and puts them first as the focus. Barriers can take several forms – the emotions, the disabilities, and the attitudes of the individual concerned, any or all of which can deter active participation by that individual in any activity or action. Similarly barriers exist if social care workers’ attitudes and approaches do not value active participation, strict routines and lack of training on using the active participation approach can also be barriers. 5.3 Explain why a workers personal views should not influence an individuals choices. The care worker’s personal views may well simply rule things out for the individual being cared for, because the worker might take a subjective position rather than looking to find creative solutions for that individual. Such a stance could prevent the individual from making informed choices about their care. Therefore, personal views should never influence the choices of any individual as this also goes against their rights and can make an individual feel pressurised to agree. 5.4 Describe how to support an individual to question or challenge decisions concerning them that are made by others. When others make decisions for the individual, the care worker should talk to the individual to ask that person whether he or she understands what has been decided for them. Once the individual understands those decisions, he or she should be encouraged to state whether they agree with them. If not, then that individual should be enabled to question and challenge them either  themselves, through the social care worker or an advocate. 6.1 Explain how individual identity and self esteem are linked with well being. 6.2 Describe attitudes and approaches that are likely too promote an individuals well being. Maintaining an individual’s identity is done by always recognising that person as a human being, not a number – identity is who the person is. Ensuring that the individual IS important and that their views and concerns are always dealt with in a positive and caring manner will always ensure that person is valued and has a high self-esteem. All this will contribute to their sense of well being. By always ensuring that the individual is treated in a professional, kind, caring and courteous way, their sense of well-being is always assured. Care workers can also make sure that they use a number of different approaches empowering approaches that enable the individual to take control, a positive approach that encourages the individual to feel good, working in a trusting and professional way enables a good relationship to build between the care worker and individual and promoting a sense of well being.

A Separate Peace Essay Example for Free

A Separate Peace Essay In the book, A Separate Peace, the author, John Knowles, writes to us a novel about war, but happens to focus more on the war within the human heart. This novel tells a story of two boys’ co-dependency during World War Two, and explores the difficulties with understanding the self during adolescence. Identity is complicated enough as the narrator, Gene Forrester, enters adulthood in a time of war, but a difficult friendship with a fellow student and rival leads to a further confusion of identity. Early in the book, the boys’ relationship is charged by Gene’s jealousy and hate of Phineas’ leadership. However, after Phineas falls from the tree, Gene ejects his darker feelings from himself and turns their relationship in a new direction where co-dependency, instead of envy, drives it. The central relationship between Gene and Finny, involves a troublesome search to authorize identity outside of co-dependency. Gene Forrester is a boy with many conflicts that he must face throughout his high school year. The most significant of these troubles is, without a doubt, Gene’s struggle with his own identity. At first Gene is displeased with his personality, or lack thereof. He envies his best friend, Phineas’ (Finny’s), wit, charm, and leadership. Throughout the book, Gene repeatedly finds himself acting like his friend, a transformation occurring that Gene is unaware of. There are a number of significant transformations within this story. Phineas is transformed from an active athlete into a cripple after his accident and then sets out to transform Gene in his place. This change is the beginning process by which Gene’s identity begins to blur into Finny’s, a transformation symbolized by Gene’s putting on Finny’s clothes one evening soon after the accident. â€Å"I washed the traces off me and then put on a pair of chocolate brown slacks, a pair in which Phineas had been particularly critical of when he wasn’t wearing them, and a blue flannel shirt† (78). This is the first time in the book that we notice just how much Gene is codependent on Phineas, even when he is gone. From this point on, Gene and Phineas come to depend on each other for psychological support. Gene playing sports because Phineas cannot, â€Å"Listen, pal, if I can’t play sports, you’re going to play them for me†¦Ã¢â‚¬  this allows Finny to train Gene to be the athlete that Finny himself cannot be. This training seems to be a path for Phineas simply to live vicariously through Gene. But Gene actively welcomes his attempt, for just as Finny acquires inner strength through Gene, Gene also finds happiness in losing the person he dislikes, himself, into the person he truly likes, Phineas. †¦and I lost part of myself to him then, and a soaring sense of freedom revealed that this must have been my purpose from the first: to become part of Phineas. † (77) In this way, the boys’ relationship becomes a perfect illustration of co-dependency, with each feeling off of and becoming fulfilled by, the other. This newfound co-dependency begins the evolution of the boys’ individual identities. Finny knows himself throughout the book, and is comfortable in his own skin, at least at first. After his fall, he becomes more withdrawn and tends to hide his true feelings. He seems to lose himself as the book progresses. The innocence and general good nature that defined him early on is lost in later chapters, as he continually deludes himself as to Gene’s true intentions. Gene, on the other hand, hides his true identity from Phineas and the others through most of the novel. Yet Gene truly reveals himself at several key points such as pushing Finny from the tree. The boys are living in their own secret illusions that World War Two is a mere conspiracy created by old men and continuing to believe that Gene, Finny through him, will go to the Olympics and that the world can’t change their dreams. The boys are refusing to develop their own goals and responsibilities without each other. Not even Finny’s death, though it separates them physically, can truly disentangle Gene’s identity from Phineas’. Gene feels as though Finny’s funeral is his own. In a way, the funeral is indeed Gene’s own. So much of Gene is intermixed with Phineas that it is difficult to imagine one boy existing without the other. The entire novel becomes Gene’s recollection of building his own identity, culminating in his return to Devon years later, where he is finally able to come to terms with what he’s done. During the time I was with him, Phineas created an atmosphere in which I continued now to live, a way of sizing up the world with erratic and entirely personal reservations, letting it’s rocklike facts sift through and be accepted only a little at a time, only as much as he could assimilate without a sense of chaos and loss† (194). It is perhaps only his understanding that Phineas alone has no enemy that allows the older Gene to reestablish a separate identity. One that is inferior to Phineas’.

Engaging In Comparative Education Education Essay

Engaging In Comparative Education Education Essay Introduction It is in the very nature of logical activity to make comparisons. Comparing is a elementary part of thought process which enables us to make sense of the world and our experience of it. Indeed, it can be said that only by making comparisons can we properly defend our position on most questions of importance which requires the making of the judgments. Comparing causes us to make statements to the effect that one thing is intellectually or morally preferable to or more effective or better than the other, and this can be clearly exposed in the education field, where the quest for improvement for doing things better is always compelling. In a world which is mainly focused on intense global economic competition and growing beliefs in the key role of education as the source of potential advantage, governments have become increasingly obsessed with the international rankings of measured educational outcomes. Educational policy is increasingly driven by national attempts to copy the perceived advantage associated with the educational strategies and techniques of other countries. Margret Brown argues that documenting practices in high-scoring countries that give ideas for change are very important (as cited in Broadfoot 2000, p.361). It would be at least as important to find out why similar projects have not been successful in other countries. (Shorrocks-Taylor Jenkins 2000, p.16) It is crucial to assess any suggested practices from one country to another. Teachers and the general public need to be informed about the problems of putting something borrowed into practice and reform ideas from other countries to our own system. The increasing international importance of a policy discourse of learning in relation to conventional educational institutions such as schools and universities, reflects the contemporary understanding of the implication of the knowledge society (Broadfoot 2000, p.358); It is of great potential and inevitability for the whole population to be capable and disposed to take advantage of the new methods for accessing new knowledge that information and communications technology is making available. This also reflects the growing recognition that learning is not equivalent with teaching. Todays growing concern is lifelong learning which is powerfully described in a recent European Commission report: The Treasure Within. (Broadfoot 2000, p.358) Different perspective of comparative education by different scholars Antoine Jullien de Paris in 1817 saw comparative education as an analytical study of education in all countries with a view to perfect national schooling systems with adaptation and changes from which policymakers can borrow ideas to implement in their own-country (Bray 2007, p.1). In Hans view the utility of comparative education was that type of education which analyzes comparative law, comparative literature or comparative anatomy in order to highlights the differences in the forces and origins that create the differences in the educational systems (C.S. Oni 2005, p.244). Lewis approached the issue of comparative education in terms of an Island formation. Lewis asserted that, no country is an island; that each is a part of the world; therefore, no educational system anywhere in the world is worth anything unless it is comparable to some other systems in the world.(Quoted from C.S. Oni 2005, p.244). Comparative education for Blishen is the branch of educational theory that has to do with analyzing and interpreting the educational practices and policies in different countries and culture (C.S. Oni 2005, p. 244). Le Thanh Khoi believed that comparative education is a multidisciplinary area when he said that it is not strictly a discipline, but a field of study covering all the disciplines which serve to understand and explain education (quoted from Bray 2007, p. 35). In addition to learning about other people and cultures, comparative education also helps the researcher to know about oneself. As George Bereday puts it: It is self-knowledge born of the awareness of others that is the finest lesson comparative education can afford.(Quoted from Kubow Fossum 2003, p. 11). With the enhancement of nationalism and the increasing importance of the nation states in the beginning of the 19th century comparative education was pushed ahead. The objective was to learn useful lessons from foreign countries, especially concerning education systems. This contained a very colonialist view of the western societies on the foreign countries. School systems were seen as a resource of new educational ideas, which could be borrowed to improve the own school system. Comparative education transferred itself from highly pure description level to a more sophisticated analysis. With the rise of the social sciences in the 1950s the historical aspect became insignificant. Instead comparative education was introduced as a true science by using statistical techniques and more quantitative methods. The main approach was structural functionalism. The aims of comparative education: The aims of comparative education are to describe educational systems, processes, and ending products as well as to assist in the development of educational institutions and practices. It also highlights the relationships between education and society and establishes generalized statements about education that is valid in more than one country. Comparative education also deepens our understanding of our education and society; it can be of great aid to policy makers and administrators; and can be of great asset in the education of teachers (Bray 2007, p.15). Comparative research also helps us understand better our own past; locate ourselves more exactly in the present; and see more clearly what our educational future may be. Comparative education gives the researcher the ability to describe what might be the consequence of certain courses of political and economical action, by looking at experience in a range of countries. From the theories mentioned above extracted from different sch olars, we can see that comparative education facilitates the researchers to learn from the accomplishment and faults that other countries have made in the process of solving similar educational problems. The focal point of comparative study in education is the collection and categorization of information, both descriptive and quantitative. As Sadler stated in one of his lectures delivered in 1900: In studying foreign systems of education we should not forget that the things outside the schools matter even more than the things inside the school, and govern and interpret the things inside. We cannot wander at pleasure among the education systems of the world, like a child strolling through a garden, and picking flowers from one bush and some leaves from another, and then expect that if we stick what we have gathered into the soil at home, we shall have a living plant. A national education system of education is a living thing, the outcome of forgotten struggles and of battles long ago. It has in it some of the secret workings of national life. (Quoted from Philips in Alexander et. al 1999, p.19). On Comparing The comparative education researcher should go far from the familiar to see the unfamiliar to make the familiar strange, in order to broader the principles, geographical and epistemological view (Broadfoot 2000, p.363). When comparing in education researchers are producing a variety of descriptive and explanatory data which differ from micro to macro comparative data analysis, allowing us to see various practices and procedures in a very wide context that helps us to throw light upon them (Sultana as cited in Borg 2009, p.21). While less developed countries have a tendency to look at more developed countries to learn from them, more developed countries tent to look at countries that are on the same economic and educational level to make cross-national comparisons. Examples of this are number of countries that looked at USA as their model. Switzerland in mid-1990 apart from looking up to USA, it also hired American consultants to develop a reform package for schools (Steiner- Khamsi 2002, p.76 as cited in Bray 2007, p.18). On the other hand, America learned also from other countries (Levin 2010, p.96 in www.kappanmagazine.org) like East Asia, (Bray 2007, p.21-22) where the US department of education made an intensive study of Japanese education and came out with 12 principles of good practices. Educators and policy makers went to Finland, which is the top-performing country in the first three rounds of PISA, in order to find the key to education success to achieve high marks in PISA. Private companies like Cisco and McKinsey, are issuing reports on the quality of education around the world. Comparisons across time provide information about improvement or decline over the years like comparing the different periods in the history of education. These comparisons though are limited in the nature of the reference groups or criteria used: that is they are usually limited to school systems similar to those being evaluated. When policy makers look at the past to learn for the future as the British policy makers used to do in 1980s to make comparisons with their own past rather than with other countries. Sometimes the reason to compare with the predecessors is to see how the society has developed as well as to learn from the mistakes that were done in the past (Bray 2007, p.23, Bradburn Gilford 1990, p.2). Comparisons with other localities or between states, provincials and regions compare similar local educational systems within the same state, or with those in other states or the nation as a whole. Comparisons with other states or the nation as a whole have the advantage of comparing between educational systems that are broadly similar. They provide information on particular nations level of achievement in education to the much broader area of the worlds education system (Bradburn Gilford 1990, p.2).Example of such comparison is the comparison between the education systems of Hong Kong (Bray 2007, p.131) or the education systems of Macao (Bray 2007,p.134). When comparing the researcher has to identify the areas; countries or places, and cannot be generalised. As Le Than Khoi (in Sultana as cited in Borg 2009, p.16) gave the example of the Mediterranean. There are too many differences in the region that we call the Mediterranean to make it the object of comparative analyses. Culture is an important factor when comparing places. An example of this is the result that Finland got in the PISA in 2002 compared to other places which was based on the reading competences. Finland achieved well as it has centuries of cultural tradition that long promoted the reading ability (Bray 2007, p.167). A comparative education researcher must try not to be prejudiced either on political, national, religious, racial, gender or ideological aspects. It is crucial that the paradigms used are relevant to all geographic areas and nations that are included in the study. Differences between inter and intra-national research present challenges in comparative research that must be recognized. Such differences are often significant resource of cultural variation (Bradburn Gilford (1990), p.21). The contribution of developing countries in international studies adds information to the development of local research capacity and also widens the sample of participating countries. Third-world participation develops North South dialogues as well as East- West linkages as it serves as a good source for building trust and co-operation (Bradburn Gilford (1990), p.22). As the economic sector is increasing its value and the importance of having a sound education system, the business and industry sector may consult comparative educational studies in their international planning. Textbook publishers, developers of educational software and other educational traders use comparative education to categorize the needs and markets for new products. So the question raised is In whose interests do the education system and decisions taken, work? (My lecture notes). Though comparisons in education are of great benefit there are also who is sceptic and critic about it. There is the belief amongst these that comparative research will lead to a homogeneous-world approach to education that impede proper attention to each countrys unique history, culture, and people.(Bray 2007, p.178). This idea comes from experiences with international institutions that forced economic policies that had negative consequences in less-developed countries. It is vital for policy makers to keep in mind that not all the methods of any country can or should be put into practice in other countries. (Lavin 2010, p.96 in www.kappanmagazine.org, Stromquist 2002, p.87) It is important that insiders and outsiders work collaboratively in order to research and development work that is more sensitive to local, social constructions of reality. (Crossley 2002, p.82) Education research projects and organizations: As global economic competition increases, increases also the beliefs in the education as the source of marginal advantage, governments have become increasingly obsessed with the international rankings of measured educational outcomes. However the issue and impact of power on the educational institutions differentiate form in society to another. It is becoming important more than ever as the decision making in education is changing considerably. The main actors are no longer those most affected by education like the students, parents and the teachers but rather private agencies and international financial institutions (Stromquist 2002, p.87). International agencies compare patterns and results in different countries in order to improve the advice that they give to national governments and policy makers. The UNESCO, World Bank and OECD are amongst international agencies each emphasising their own aims varying from pedagogy, curriculum, economic and financial matters, which play an important part in the education arena. Their aim is to assist countries in designing and implementing successful policies to address the challenges that the educational systems are facing. They also create schemes for promoting lifelong learning in relation with other socio-economic policies (Bray 2007, p. 31). New ideas gained from international studies such as PISA, TIMMS and Survey -Lang can be tried to see if they will improve the education system and to understand why the performance of students in different countries differs (Shorrocks-Taylor Jenkins 2000). Since the late 1950s with the founding of the International Association for the Evaluation of Educational Achievement (IEA) such large scale comparative studies have taken on considerable significance in education. From the beginning the IEA has been committed to studying learning in the basic school subjects and to conducting on a regular basis survey of educational achievement. Over time, these outcome data have been increasingly linked to analyses of the effects of curriculum and school organization upon learning and the relationship between achievement and pupil attitudes (Shorrocks- Taylor 2000, p.14). There are different methods on how to measure the comparative aspect which differs from theoretical grounded studies intended to build or test complex models of educational systems to descriptive studies whose purpose is to monitor different features of educational systems, practices and outcomes. The purpose of theoretically oriented studies is mainly to examine relationships among variables and look for casual explanations. It is designed to examine links between school achievement and such characteristics as curricula, teaching methods, family expectations and funding levels. These highlight the level of differences between schools or classes as well as on differences between students as the unit of analysis. (Bradburn Gilford 1990, p.5) Belatedly, the intensification of international competition, spurred on by globalization, neo-liberalism and marketizing, has major implications for cross-national studies of educational achievement, for those engaged in or dealing with the powerful influence of national and international league tables, and for the theoretical frameworks that we employ in our analyses. If the funding of research is increasingly linked to commercial interests, for example, the potential for critical theory, or for alternative cultural perspectives to influence the construction of new knowledge, may be increasingly challenged. Questions of power and whose knowledge counts?, in the process of development arise, perhaps, more strongly than ever before ( reference from my lecture notes). As Sultana stated, comparative education should go further than the concern with comparing like with like (Sultana as cited in Borg 2009, p.9). It focuses more on finding a particular point from where educational and related social phenomenon can be seen from different perspectives; create a deeper understanding of the dynamics as well come up with new ideas. Comparative education provides insights on higher education, educational innovation, teacher education, power and education researches each bringing the experience of the researchers country, or the country or the countries that researcher has studied and came together in order to share these issues in debating sessions. Comparative education and globalization: In a globalise world, schools have come under greater national enquiry regarding the ways they can contribute to or delay a national progress. Claxton (1998) has described the rapidly-changing times we are living as the Age of Uncertainty in which it is impossible to predict the state and shape of the world in few years time (as cited in Broadfoot 2000, p. 358). The educational world today encounters systems which may eventually prove to be a revolution in what is to be taught, to whom and how, since, as Edmund King implies, all its established systems were developed for a world that no longer exists (quoted in Broadfoot p.267). Accountability and educational transformation rose questioning on the education process itself. The heightened interest in and concern over education has encouraged educators to re-evaluate in the light of new global realities, the purpose of schooling, the underlying theories about the relationship between education and development and questioning about educator professionalism. (Watson as cited in Crossley 2002, p.81) The ways in which educators in different countries view these issues and the strategies employed to address them must be understood in the light of different cultural, social and political context in each country. By viewing the educational issue from the perspective of two diverse countries the researcher can identify factor that might be missed when viewing the issue within the context of own country alone. If the research area is related to researchers own cultural environment, it is not always easy to perceive its special characteristics. The case may appear too understandable and non-problematic. A fish cannot see that it is living in water (quoted in http://www2.uiah.fi/projects/metodi/172.htm). Multiple cultural perspectives thinking and analytic frameworks from a multiplicity of disciple the research would provide an international context as well as tools for opening perspective to enhance the way of seeing education. Critical thinking on Comparative education: Comparative education and the critical perspective taking that comparative inquiry, help the researcher to go into a deeper analysis of the relationship among society, development, education and the role that citizens either directly or indirectly play in the education process. Through the development of comparative thinking skills researchers should be able to undertake analyses of their home cultures and systems with a more understanding of the various cultural factors at play. Comparative education encourages both researchers and educators to ask questions like: What kind of educational policies, planning and teaching are appropriate and for what kind of society? The field of comparative education focuses attention on what might be appropriate and inappropriate policy while encourage awareness of philosophies underlying educational policies and encourages interdisciplinary critique. (Klein 1990, 1996, Epstein 1983 as cited in Kubow Fossum 2003, p.7). Comparative education is beneficial and necessary not only for scholars and policy makers but for education practitioners as well. As Gutek said, teachers function in two dimensions: as citizens of particular nation-states, they foster students national identity; and second as citizens of a global society, they recognize that possibilities of humans growth and threats to human survival going beyond national boundaries (Gutek 1993 as cited in Kubow Fossum 2003, p.251). Teachers must learn to look at other equivalent classroom and school practices throughout the world. As Stake (1978) said we observe that people intrinsically pursue the general by looking at the specific. People make sense out of the new circumstances they encounter by comparing that particulars to the universe that includes their own frames of reference. We have named the process of performing cross-cultural investigation and then deriving insights from these investigations the skills of comparative perspective takin g (quoted in Kubow Fossum 2003, p.252). Schools are compared with arenas which constitute tension and combination of forces. In order to understand and control such condition, involves critical skills and the ability to understand the political underlining of societal and educational circumstances (Kaplan 1991 as cited in Kubow Fossum 2003, p. 252). These kinds of critical thinking can promote critical questions like: What is the intention of schooling? What are the equitable education and who decides? What is the appropriate balance between educator authority and accountability? What factors reinforce or hinder teacher professionalism? (Quoted from Kubow Fossum 2003, p. 252). The field of comparative education continues to define its identity and significance in the new thinking about education, society, colonialism and development. Ideas from post-foundational thinking, post-modernism, post-structuralism and post-colonialism, are of great importance in comparative research because they deal with common metanarratives of progress, modernity, dominance and subordination that there have been the fulcrum of the main ideas in comparative education.(Mehta Ninnes 2003, p.238), Crossley 2002, p.82). Examples of Case studies: Case study 1: Comparing literacy The usefulness of comparative education is seen in the number of different case studies. An example of a case study is Literacy skills in Maltese-English bilingual children by Rachael Xuereb (2009). The study examines the reading and phonological awareness skills in English and Maltese of children whose mother tongue is Maltese and second language English. A sample of 50 typically developing Maltese children aging between 8 years 0 months to 10 years 5 months was chosen to participate in this study. The children acquired Maltese as a first language within the family and later acquired English as a second language through Kindergarten and/or the early school years. The participants in this study attend a church school situated in the south-western part of the island. Since children star going to school at the age of 5 years, the children have been learning to read in Maltese and also in English. For the purpose of this study, Maltese reading and reading-related tests were created to parallel the UK and US standardised assessments. All the children sat for the novel tests and the standardised tests. According to the results found by Xuereb, Maltese children read better in Maltese than in English, which is the language of instruction in most of the subjects. Each child was tested on the following measures in both languages: word and non word reading, non word repetition, spelling, segmenting words and non words elision, rapid naming of letters, numbers and colours, forward memory for digits. Increasing research has addressed this issue for bilingual students, in relationship to whether phonological awareness in the first language predicts phonological awareness in the second language (Quiroga, Lemos-Britton, Mostafapour, Abbott Berninger, 2002). Studies comparing first language and second language decoding skills in readers of different orthographies suggest that these skills are positively correlated and that individual differences in the development of these skills can be predicted on the basis of underlying cognitive and linguistic abilities such as phonological skills, memory, orthographic knowledge and speed of processing (Geva Wade-Woolley, 1998 as cited in Xuereb 2009, p.331). This study aimed to find answer for how do Maltese-English bilingual children perform on reading and phonological tasks and to verify whether prior findings of cross-language transfer from first language phonological awareness to reading or to second language phonological awareness be replicated in this sample of Maltese-speaking students. Case study 2: Comparing the role of gender and age on students perceptions towards online education. This study conducted by Fahme Dabaj, and Havva BaÃ…Å ¸ak, was conducted in order to question and analyze the perceptions and attitudes of the students to online distance education by means of email and the World Wide Web as the method of delivering instruction through on-line diploma programs offered by Sakarya University in Turkey with respect to their age and gender. The research was based on a questionnaire as a mean of data collection method. The findings of the analysis explained that although the students registered to the online program by will, they preference was for the traditional face-to-face education due to the difficulty of the nonverbal communication, their lack of ability in using the technology required, and their belief in traditional face-to face learning more than online education. The research methodology of this study used the quantitative statistical methods and techniques such as significance differences, correlation and the cross-tabulation distribution to find out if there is a significant relationship between the independent and the dependent variable questions, measuring the role of age and gender of students towards their perceptions regarding distant education. The quantitative data was collected by survey questionnaire and was analyzed via quantitative statistical methods. All the students enrolled in the distance education programs and the online courses in the autumn term of the 2005/2006 Academic Year took part in the research. Regarding gender, the results proofed that the female students have a better awareness of the online education contrasting to the male students. Regarding age, the results showed that the older the students preference moves towards attending face-to face classes. Case study 3: Comparing different Art methodologies. I also attempted to make a small comparative study in which I compared Art methodology adopted in a state school compared with that adopted by the Verdala International School. The Verdala International is a co-ed international school in which foreign students resident in Malta can attend. The Art department in this school in based on two Art Programs; the IG which is equivalent to O level exam and the IB which is equivalent to the A level exam. My research was aimed at bringing out the difference in teachers and students approach towards the subject. The first difference which I pointed out was the level of organization in the state schools Art room in comparison with the organized chaos that ruled in the Verdala International. Both teachers response to my comments about the Art room environment was that it reflects the methodology they adopt towards the subject. Art lessons in the state school are more structured; students have to follow rules which hinder them from using their imagination freely. In both schools the lessons where introduced in the same manner there was a lot of teacher talk with the teacher orchestrating the whole thing. The children were only asked to participate when the teacher asked them for suggestions. The two lessons differed in the way they developed while in the state school, the students followed the traditional method by copying the teachers examples from the whiteboard and were very limited in experimentation, at Vedala international the students were much freer to experiment and be creative. The reason was that although the Art syllabi of both schools are very similar, the methodology adopted is different. The teacher at the state school believes that in order to break the rules in Art first the student has to learn them by using the traditional method by copying. While Art lessons at the state school are more exams oriented, although at Verdala International they do have an end of year test, the focus is more on helping students develop creative ideas. During my observation sessions at the state school, which were carried out in the beginning of November, the teacher consistently reminded the students about the exam. On the other hand at Verdala International the final test was never mentioned. At the Verdala International I also tried to compare Maltese students who have been to a state school and are now attending Verdala International with foreign students who had been attending to Art classes in their own countries are now at Verdala. The aim of such comparison was to identify students perspectives of the methodologies used for the teaching of Art in Malta and abroad. The foreign students interviewed were from Italy, USA, Sweden, Germany, Russia and England. From the response given it resulted that the conservative Art methodology used in Maltese state schools is very similar to that in Russia and in the early years of the middle school in Germany. Lessons at Verdala International are more similar to those in Italy where the students are active participants and able to take decisions on what they should do. While in state schools every lesson planned out by the teacher following the syllabus that is to be covered, at Verdala International the lesson is in the form of a group discussion. Each student decides on a theme that he/she would like work on and the teacher will facilitate his learning. This way, different students might be working on different projects unlike in state schools where everyone would be doing the same thing. Maltese students prefer more the methodology used at the Verdala International than the Art methodology used in the state school. The research methodology of this study consisted of observation sessions, interviews with students both on individual bases and in groups, and interviews with four teachers (one at Verdala International and 3 at state school). The number of students that took part in this study was 45 students (22 at Verdala International and 23 at state school). Conclusion The comparative education area is composed by what researchers declare about its nature, origins, purposes, futures, by the truths people support and by the struggle over what made true comparative education (Mehta Ninnes 2003, p.240). The significance in studying this area using intellectual accuracy, the working and foreign systems of education will result in our better fitted to study and understand our own w

Genetics Research :: essays research papers fc

The Future of Genetics The HGP began in 1990, it is a 13-year effort coordinated and funded by the U.S. Department of Energy and the National Institutes of Health. The Human Genome Project’s goals are to identify all the 100,000 genes in human DNA; determine the sequences of the 3 billion chemical base pairs that make up human DNA; store this information in databases; develop tools for data analysis; transfer related technologies to the private sector; and address the ethical, legal, and social issues (ELSI) that may arise from the project. A working draft of the human sequence was completed earlier this year, 2000. The U.S. Human Genome Project (HGP), composed of the DOE and NIH Human Genome Programs, is the national coordinated effort to characterize all human genetic material by determining the complete sequence of the DNA in the human genome. The HGP's ultimate goal is to discover all the more than 80,000 human genes and render them accessible for further biological study. To facilitate the futu re interpretation of human gene function, parallel studies are being carried out on selected model organisms, such as Drosophilia Melanogaster and Caenorhabditis elegans. According to the department of energy program report, a perfect draft of the human sequence is due in 2003. Some of the ways that geneticists use to map the Human Gene are Atomic Force Microscopy of Biochemically Tagged DNA, Intracellular Flow Karyotyping, and Electrotransformation for Introducing DNA into Industrial Bacilli Intracellular flow karyotyping appears to be a feasible and beneficial method for analyzing karyotype aberrations from individual cells using flow cytogenetics. The flow karyotyping method allows quantification of chromosomal DNA by flow cytometry and thus analysis of chromosomal aberrations on chromosome suspensions. Amounts of data providing statistical significance can be collected quickly and the approach allows accurate mapping of chromosomal DNA composition. The limitation of the method is at the cellular level of analysis, which is an impossibility to detect low-frequency or heterogeneous events, with this method. The aim of this intracellular flow karyotyping project is improving the technology to extend the method to the analysis of karyotype aberrations from individual cells. This technology might be especially useful for the detection and quantification of heterogeneous abnormalities. Chromosomal changes of this type occur through ionising radiation exposure and are involved in karyotype instability and tumorigenesis. This approach will be investigated both for biological dosimetry purposes, especially in low-dose contexts (count of abnormal cells, count of abnormalities per cell) and for research purposes (karyotype instability known as tumorigenesis).

The Bayesian Theory of Confirmation, Idealizations and Approximations in Science :: Scientific Papers

The Bayesian Theory of Confirmation, Idealizations and Approximations in Science ABSTRACT: My focus in this paper is on how the basic Bayesian model can be amended to reflect the role of idealizations and approximations in the confirmation or disconfirmation of any hypothesis. I suggest the following as a plausible way of incorporating idealizations and approximations into the Bayesian condition for incremental confirmation: Theory T is confirmed by observation P relative to background knowledge where I is the conjunction of idealizations and approximations used in deriving the prediction PT from T, PD expresses the discrepancy between the prediction PT and the actual observation P, and stands for logical entailment. This formulation has the virtue of explicitly taking into account the essential use made of idealizations and approximations as well as the fact that theoretically based predictions that utilize such assumptions will not, in general, exactly fit the data. A non-probabilistic analogue of the confirmation condition above that I offer avoids the 'old evidence problem, which has been a headache for classical Bayesianism. Idealizations and approximations like point-masses, perfectly elastic springs, parallel conductors crossing at infinity, assumptions of linearity, of "negligible" masses, of perfectly spherical shapes, are commonplace in science. Use of such simplifying assumptions as catalysts in the process of deriving testable predictions from theories complicates our picture of confirmation and disconfirmation. Underlying the difficulties is the fact that idealizing and approximating assumptions are already known to be false statements, and yet they are often indispensable when testing theories for truth. This aspect of theory testing has been long neglected or misunderstood by philosophers. In standard hypothetico-deductive, bootstrapping and Bayesian accounts of confirmation, idealizations and approximations are simply ignored. My focus in this paper is on how the basic Bayesian model can be amended to reflect the role of idealizations and approximations in the confirmation or disconfirmation o f an hypothesis. I suggest the following as a plausible way of incorporating idealizations and approximations into the Bayesian condition for incremental confirmation: Theory T is confirmed by observation P relative to background knowledge where I is the conjunction of idealizations and approximations used in deriving the prediction PT from T, PD expresses the discrepancy between the prediction PT and the actual observation P, and stands for logical entailment. This formulation has the virtue of explicitly taking into account the essential use made of idealizations and approximations as well as the fact that theoretically based predictions that utilize such assumptions will not, in general, exactly fit the data.

Space – Should the costing be spent?

I have chosen to write a report entitled, â€Å"Space – Can the expense be justified?†. I chose this as I had a keen interest in the matter; once we had discussed this as a class. Another reason in which why I have selected this topic is because as the world of media is advancing, this subject has been under debate for many years now, but with no final conclusion. Humans are said to have landed on the moon in 1969, however again through media many accusations have been made against this. This proves media manipulates decisions made; therefore the public should be more aware of the situation. Sources of information For this assignment, my main source of information will be the BBC news archive, due to the fact this is a government based company. Therefore the information will be very much factual and reliable, rather than opinion based data from other sources of media. Further on, I will use the British National Space Centre (BNSC) as this is Britain's main space exploration organisation. Following on, I will be using â€Å"Encarta Encyclopedia† which is a screen-based archive of various facts and figures including extended explanations of various topics. This proves I will be using a vast range of sources which I have selected, however most are screen-based as these are constantly being updated throughout key advancements. Space The universe contains everything – all of space and time and all the matter and energy within it. The universe is unknowably vast, and ever since it formed, it has been expanding, carrying some of its most distant regions forever beyond the naked eye. The universe contains everything from the smallest atom to the largest galaxy cluster and yet it seems they all have the same laws. [1] For many years, space was out of reach for humans on our planet. People thought day and night on how to make space exploration a reality. Everyone at some time in their life asks questions similar to: â€Å"Where does space begin? Where does it end? What is the difference between space and the universe?† Space is built of so little matter that we cannot consider it as empty. However on Earth, there is matter everywhere, in the form of liquid/solid/ and gas. In space there is no night or day, this is due to the fact our atmosphere scatters the sun's rays, ultimately giving the blue colour in our sky. [2] A crucial property of the universe is that it is expanding. [3] It must be growing, because distant galaxies are quickly withdrawing from Earth. Assuming that the universe has always been growing, it once must have had to be smaller and denser; this is the face which strongly supports the Big Bang theory. [4] Benefits of space exploration Space exploration has many benefits for us, which could eventually save mankind from extinction if the time came. The following examples are a handful of positive effects if we did invest more into space exploration. Population increase/Colonization Since history has been written, our population has grown rapidly with 6.5 billion people today. It is said that the world's population has quadrupled in the last one hundred years. If the population carries on dramatically increasing we will have many problems including housing issues, for the number of people. By the year 2050, from predictions, it shows that there will be eventually ten billion people living on Earth, this is a growth around 75 million people per year. [5] The graph on the left shows the predicted population grown for the next 50 years, as well as the â€Å"population boom† which has occurred earlier. The key shows different areas of the world and the population increase there. Asia seems to be increasing the most; this clearly is a developing region of the world. On the other hand a developed region such as Northern America seems to have a steady increase. For this issue to be rectified, space exploration can be extremely helpful. If we can locate a suitable area beyond the Earth then we can â€Å"Colonize†. We have determined that many materials can be available in space, however human space flight advancements and engineering is vital for this to occur. The moon seems to be a viable location for us to â€Å"Colonize†, due to the fact, it is extremely close to us compared to other planets therefore easy to transport goods and supplies. The only issue is that there seems to be low amounts of Hydrogen and Carbon. The low gravity is also a major concern. Lack of resources As above, if the population carries on increasing as predicted, Earth's resources will eventually start to run out. This will have a dramatic effect on the habitants on Earth, as many necessities we take for granted will be depleted. These items include: * Clean water * Natural resources such as Fossil fuels Experts say that seas will become emptied of fish while forests – which absorb Carbon Dioxide emissions – are completely destroyed and fresh water supplies become scarce and polluted. For example since 1970 forests have been reduced by twelve percent. This proves that if space exploration improves and is funded, we can get numerous materials from out of space. For example, on the Moon there seems to be a great deal of silicon and metals such as iron, aluminium and titanium. [6] Counter-benefits of space exploration On the other hand of this debate, there are many disadvantages against investing in space exploration. This topic has been under debate for many years now, many people feel that the money is better spent elsewhere, ultimately spent on this planet prior to exploring others. NHS and Healthcare The amount of money spent on space exploration may have better uses, as the NHS are currently in debt, this should be rectified. Spending for example à ¯Ã‚ ¿Ã‚ ½150m on a certain probe could instead cut the NHS's debt by a fifth. Also, there are many people who are fighting disease, however some which aren't currently curable, as the research hasn't been paid for; there is always scientist's salaries to fund. Helping cure disease ultimately seems imperative. Space exploration can't bring people's health therefore as healthcare is vital, exploration should be halted until many basic lives saving problems are treated for. The diagram on the right shows how much per year the NHS is spending, this is also projected for up till 2008.[7] They seem to be spending currently around 90 million per year. This proves to me that developing a space instrument which tends to cost 100 million plus is not needed, as this can be fund the NHS for the year (the entire nation's treatment). Human space flight Unlike robotic space exploration, human space flight costs much more however with little benefit and outcome. Additionally, sending a robotic device to space can increase the scientific knowledge attained. Robots are clearly more efficient than humans, the speed and technology is much faster. The majority of astronauts sent to space also unfortunately pass away due to the tasks being extremely difficult regardless of how much training they have completed. Conclusion After completing this report, I have clearly shown the benefits and counter-benefits of space exploration, and wherever it should be funded. I believe my main benefit is how we can search for resources elsewhere, therefore not having to worry greatly on the amount we are using, (within reason). We evidently have two sides of the debate, which can become extremely ethical; â€Å"For, or against, science†. However this would be political of me to discuss. I have used evidence from both sides of the argument, the scientific aspect as well as the ethical reasons, which have been shown mainly within the health care section. It is also debateable that why isn't the UK investing in human space flight, even though the UK holds the world's fourth largest economy however they have no presence in manned space flight, or any interest in such activities. On the other hand they have invested largely into unmanned space flight, which have been a helping hand to improve the quality of life. From this report, evidence shows that the positives unmistakably outweigh the negatives for the title â€Å"Space – Can the expense be justified?†. Personally I am supporting space exploration due to the fact I am intrigued into the question many people ask, â€Å"What is out there?† I also believe with the advancements of the modern world, during my life time I will be able to maybe benefit from space exploration in one way or another.

State-of-the-Art Et Application Practices

?HI EMAS State-of-the-art ET Application practices * Looking through progressive state policies that support technology-in-education, and other new developments in pedagogical practice, our educators today have become more aware and active in adopting state-of-the-art educational technology practices they can possibly adopt. Introduction * Educators have become more aware and active in adopting state-of-the-art educational technology practices they can possibly adopt today. Computer Literacy and Competence – Don’t invest in technology hardware/system that may become a white elephant in a few years More recent ET in education practice * It is now accepted that the contribution of the computer to pedagogy makes up for â€Å"good instruction. † * Teachers must therefore acquire or improve on their computer skills, as well as their â€Å"computers-in-the-classroom† skills. Trends that should be recognized by educators * Through school or training center comput er courses, students have become computer literate.Teachers have deemphasized rote learning and have spent more time in methods to allow students to comprehend/internalize lessons. * Students assessment/examinations have included measurement of higher learning outcomes such as creative thinking skills. * Recent teaching-learning models (such as constructivism and social constructivism) have paved for instructional approaches in which students rely less on teachers as information-givers, and instead more on their efforts to acquire information, build their own knowledge, and solve problems. These trends and new levels of learning require the appropriate use of state-of-the-art instruction and the use of IT, tapping the computer’s information and communication tools (such as word processors, databases, spreadsheets, presentation software, e-mail, Internet conferencing, etc. ) Obstacles to IT pedagogical practice * Use of the computer is time-consuming and expensive. The fear th at computers may soon replace teachers. * Ensure that the use of ET is fitted to learning objectives. * Teachers should acquire computer skills, serving as models in integrating technology in the teaching-learning process. Fostering a student-centered learning environment * Virtue is in moderation and so, there is truly a need for teachers to balance their time to the preparation and application of instructional tools. Through wise technical advice, schools can also acquire the most appropriate computer hardware and software. At the same time, training should ensure that the use of ET is fitted to learning objectives. In addition, teachers should acquire computer skills for so that they can serve as models in integrating educational technology in the teaching-learning process.SYSTEMATIC INSTRUCTIONAL PLANNING PROCESS * All these suggestions show that teachers and schools can no longer avoid the integration of educational technology in instruction. Especially in the coming years, whe n portable and mobile computing will make computing activities easier to perform, the approaches to classroom pedagogy must change. And with continuing changes in high-speed communication, mass storage of data, including the revolutionary changes among school libraries, educators should be open for more drastic educational changes in the years ahead.

Provisions and Contingencies

Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†. If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact:FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor  their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligati on as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commen ced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential clai mant of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis:(i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third party, the liability should only be recognized as it occurs (when the retraining takes place). Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure.(ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†. As the changes of income tax did not impose any obligation on the Company by the government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recog nize a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is re mote, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†. Since the new legislation does not require the Company to install smoke filte rs until June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision. ï » ¿Provisions and Contingencies Scenario 1Fact: Energy Inc. (Energy, or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. A draft law in a country where Energy operates in, which requires a cleanup of land already contaminated, will possibly be enacted shortly after the year-end.Issues: Should Energy recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRSs, Energy should recognize a provision for the cleanup costs in its 20Ãâ€"1. IAS 37-14 states a provision shall be recognized if â€Å"(a) an entity has a present obligation, (b) it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made.† When it is not clear if there is a present obligation, IAS 37-15 also defines a present obligation as obligation that â€Å"more or likely than not is r isen by a past event after taking accounting of all available evidence†.Moreover, IAS 37-22 also specifically provides that â€Å"where details of a proposed new law have yet to be finalized, an obligation arises only when the legislation is virtually certain to be enacted as drafted†. As it is virtually certain that the law will be enacted shortly after year-end, it is highly possible the Company will be required to clean up the contamination. The amount of obligation is also estimable, as the Company has cleaned up contaminations in other countries in which it operates. As a result, Energy should recognize a provision.(ii) Under U.S. GAAP, Energy should recognize a loss for the cleanup costs in its 20Ãâ€"1 financial statements. ASC 450-20-25-2 provides that â€Å"an  estimated loss from a loss contingency shall be accrued by a charge to income if (a) information available before the financial statements are issued indicates it is probable that a liability had been incurred at the date of financial statements and (b) the amount of loss can be reasonably estimated†.If the draft law is enacted, Energy will be required to clean up the land that was contaminated by the Company’s operations. In addition, it is virtually certain that the law will be enacted shortly after the year-end. Therefore, it is probable that Energy has incurred a liability because the draft law will likely be enacted. Also, the amount of cleanup cost can easily be estimated as the Company has cleaned up its contamination in other countries in which it operates. As a result, a provision should be recognized.Scenario 2Fact: FuelSource Co (FuelSource or the Company), which operates in the oil industry, is a U.S. subsidiary of a U.K. entity that prepares its financial statements in accordance with IFRS and U.S. GAAP. The Company operates in Dirty Country where it has no environmental legislation that requires cleanup of contamination. However, FuelSource and its U.K . parent have a widely published environmental policy to clean up all contamination and have a record of honoring the policy.Issues: Should FuelSource recognize a provision, (i) in reporting under IFRSs, and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should recognize a provision for its cleanup cost. IAS 37-17 defines obligating as â€Å"a past event that leads to a present obligation†. IAS 37-17(b) further explains that â€Å"in the case of a constructive obligation, where the event (which may be an action of the entity) creates valid expectations in other parties that the entity will discharge the obligation†. As FuelSource and its U.K. parent tend to honor their widely published environmental policy to clean up all contamination, it creates expectations in other parties that their operation in Dirty Country will follow their global policy as they always did in the other countries.The environmental policy creates a constructive obligation as a result of their record of honoring the policy even though legal obligation does not exist in this case. Since FuelSource has a constructive obligation as a result of a past event and an estimable cleanup cost will be required to settle the obligation, it meets all of the requirements to recognize a provision under IAS 37-14. Therefore, FuelSource should recognize a provision under IFRS.(ii) Under U.S. GAAP, FuelSource should not recognize a loss in its financial statement, and is not required to disclose the potential obligation of the cleanup cost. ASC 410-30-25-1 requires â€Å"the accrual of a liability arisen by environmental obligation if both (a) it is probable that an asset has been impaired or a liability has been incurred; and (b) the amount of the loss can be reasonably estimated, are met†.To determine the probability of an environmental remediation liability, ASC 410-30-25-4 further explains that â€Å"two elements need to be met: (a) litigation has commenced or a claim or an assessment has been asserted or, commencement of litigation or assertion of a claim or an assessment is probable; (b) it is probable that the outcome of such litigation, claim, or assessment will be unfavorable†. However, in this case, the Company has no legal obligation to clean up the contamination in Dirty Country as there is no such environmental legislation that requires to do so. Moreover, cleanup of contamination in other country outside of United States is not required by any of the Federal laws or Codification.It is remote that there will be any litigation; claim or assessment asserted that FuelSource would be responsible for participating in a remediation. Therefore, it fails both of the criterions under ASC 410-30-25-4 and recognition of a provision is not required. ASC 450-20-50-6 states that â€Å"disclosure is not required of a loss contingency involving an unasserted claim or assessment if there has been no manifestation by a potential claiman t of an awareness of a possible claim or assessment†. As there is no law or regulation that requires a cleanup in Dirty Country, disclosure is not required by the Codification.Scenario 3Fact: A number of changes to the income tax system are introduced by the government and Energy, or the Company, will have to retrain its administrative and sales workforce to ensure compliance with new system. No retraining has taken place as or the balance sheet date.Issues: Should Energy recognize a provision for the expected costs to retrain the staff (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, Energy should not recognize a provision for the expected costs to retrain the staff. IAS 37-14(a) specifically requires â€Å"a provision shall be recognized only when an entity has a present obligation as a result of a past event†. As no obligation was imposed by the government to provide the training to its staff or the obligation is not owed to any third p arty, the liability should only be recognized as it occurs (when the retraining takes place).Furthermore, IAS 37-80(b) provides that â€Å"A restructuring provision shall include direct expenditures that are not associated with the ongoing activities of the entity† and IAS 37-81(a) specifically states that â€Å"a restructuring provision does not include such costs as retraining or relocating continuing staff†. As a result, no provision should be recognized, as the retraining of the staff does not arise any present obligation since the retraining has not taken place yet and it does not qualify as a restructuring expenditure. (ii) Under U.S. GAAP, Energy should not recognize a loss in its financial statement for the current year. ASC 450-20-25-2(a) provides that â€Å"An estimated loss shall be accrued if it is probable that an asset had been impaired or a liability had been incurred†.As the changes of income tax did not impose any obligation on the Company by th e government or company policy to provide retraining of the staff to ensure compliance with the system, the Company has no liability at the time of the change or before the year-end as the retraining has not  taken place yet. ASC 450-20-25-4 further explains that â€Å"the condition in ASC 450-20-25-2(a) is intended to proscribe accrual losses that relate to the future periods†. As the retraining of staff would enhance the efficiency of future operation, it will become a liability to the Company as it occurs. Therefore, the retraining shall not be recognized as a loss for the current year.Scenario 4Fact: FuelSource, or the Company, is required to install smoke filters in its factories by June 30, 20X2 under new legislation. FuelSource has not yet installed the smoke filters as of December 31, 20X1.Issues: Should FuelSource recognize a provision of December 31, 20X1 (i) under IFRSs and (ii) in accordance with U.S. GAAP?Analysis: (i) Under IFRS, FuelSource should not recogniz e a provision but disclose a contingent liability. IAS 37-19 specifically states that â€Å"It is only those obligations arising from past events existing independently of an entity’s future actions that are recognized as provisions†¦In contrast, because of commercial pressures or legal requirements, an entity may intend or need to carry out expenditure to operation in a particular way in the future (for example, by fitting smoke filters in a certain type of factory). Because the entity can avoid the future expenditure by its future actions, for example by changing its method of operation, it has no present obligation for that future expenditure and no provision is recognized†.In this case, FuelSource should not recognize a provision as it has no present obligation at this point of time and installing smoke filters would allow the Company to avoid future expenditure. However, IAS 37-86 states that â€Å"unless the possibility of any outflow in settlement is remot e, an entity shall disclose each class of contingent liability at the end of the reporting period a brief description of the nature of the contingent liability†. FuelSource will be  required to disclose the information regarding of the contingent liability in its financial statement(ii) Under U.S. GAAP, FuelSource should not recognize a loss in the financial statement for the current period. ASC 450-20-25-2 explains that â€Å"the purpose of the conditions described in (a) and (b) is to require accrual of losses when they are reasonably estimate and relate to the current or a prior period†¦even the losses that are reasonably estimable shall not be accrued if it is not probable that an asset has been impaired or a liability has been incurred at the date of an entity’s financial statements because those losses relate to a future period rather than the current or a prior period†.Since the new legislation does not require the Company to install smoke filters u ntil June 30, 20X2, which is after the balance sheet date, it has not yet incurred a liability to the Company as of December 31, 20X1. As a result, it fails the timing requirement under ASC 450-20-25-2 and FuelSource is not required to recognize a provision.