Special Education Individualized Education Program Research Paper

Custom curriculum Individualized Education Program - Research Paper Example In laying out those segments, it is critical to likewise incorporate extra IEP contemplations pertinent to understudy scholastic and social execution in school networks. Parent interest is essential send composed greeting to guardians in any event multiple times per ensured mail. On the off chance that guardians can't go to meeting, lead a telephone gathering and remember that data for the IEP. Send guardians a duplicate of the finished IEP by means of guaranteed mail and show date sent (inside three days of the gathering) and IEP caseworker initials sending the IEP) The training inside the instructive network of marking kids is attached to financing. At the point when a kid falls into an inability classification, for example, learning handicapped (LD), the area, and the school the youngster joins in, is offered financing to counterbalance the additional expenses of instructing that kid. Since youngsters with learning inabilities are equipped for working at grade level with help outside ordinary showing boundaries, having your kid named as LD implies the person gets additional assistance. This falls soundly on the star side of naming. On the off chance that your youngster has a language handling issue thus experiences issues perusing, composing and spelling, the individual in question might have the option to take an interest in language classes with four or five different understudies, one instructor, and a helper. This individualized consideration will enable your youngster to succeed. The drawback to this is the individual in question will be pulled from his standard class during that time. This implies the various understudies realize he is custom curriculum. On the off chance that there is low resilience for understudies outside the standard in your childs specific school, this may end up being socially harming. Because of the rising number of youngsters determined to have learning inabilities, be that as it may, this is getting to a lesser degree an issue. More schools are fusing LD procedures into the standard homeroom to suit these marked youngsters, principally

United Arab Emirates Modes of Entry free essay sample

Sending out †Indirect trading implies that the organization doesn't manage remote clients or organizations without anyone else yet utilizes intermediates, for example, send out organizations, trade operators, or fare accomplice system to deal with all fare action. Aberrant sending out ought to be thought about if a company’s own requirements in global business are insufficient and if the intermediate’s assets just as the expertise advantage the organization. This section elective has very low dangers for the exporter. In direct sending out the organization deals with the trading movement without anyone else. The organization is in contact with the intermediates in the objective market, for example, import operators, retailers, or agents. It is fundamental for the organization to know the business sectors, pick the specialist or merchant cautiously and forces the information in showcasing just as sending out schedules. Advantages in direct trading are shorter circulation channels, littler dispersion costs just as nearer association with the end client and more prominent potential return. We will compose a custom paper test on Joined Arab Emirates Modes of Entry or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page 2. Joint Venture A second technique for entering an outside market. Joint endeavor varies from sending out in that the organization gets together with outside organizations to create or advertise an item or administration. This incorporates modes, for example, permitting, diversifying, the executives contracting, venture tasks, and joint proprietorship. ?Together claimed auxiliaries Joint possession is the method of joint wandering wherein an organization joins financial specialists in an outside market to make a neighborhood business in which they share joint proprietorship and control. The remote countries’ guidelines may require joint possession as a condition to enter the nation, or company’s monetary, physical, or administrative assets are insufficient to embrace the endeavor alone. 3. Permitting International authorizing implies that the maker offers the option to utilize the company’s irrelevant rights, for example, fabricating process, trademark, patent, competitive innovation, or other important data to a licensee in the remote market for a charge or sovereignty. The organization extends to the market with little opposition and the licensee picks up the creation skill or notable item or name as concurred in the agreement without beginning without any preparation. Notwithstanding, the organization has less power over the licensee than it would over its own activity. 4. Diversifying Franchising s another alternative, in which the organization offers the privilege to the franchisee (free representatives) to create its items or offer a support in a remote market. Predominantly diversifying has been unmistakable in quick nourishments, wellness focuses, lodgings, land, and many other item and administration zones. The advantage is to begin internationalization quicker with less resources. The organization will increase important data and experience from the objective nation for later use. 5. Turnkey ventures Contract producing is helpful when assembling costs are less expensive abroad than in the nation of origin. Venture activities incorporate selling a particular task abroad, for example, gear establishment, usage of the production line speculations, or network building venture. Tasks can be halfway activities, turn key ventures, and turnkey in addition to ventures or consortiums. Recommended Modes of Entry for UAE Limited Liability Companies Doing business in the United Arab Emirates When entering the UAE an organization can either set up a perpetual nearness in the UAE or utilize a business specialist. The lasting nearness might be sought after by: ? Fusing a Limited Liability Company (LLC) ? Building up a Branch office or Representative office Establishing an entirely possessed substance in one of the UAE Free Trade Zones 1. Working as a LLC in the nation allows the organization to participate in all exercises as authorized in the UAE. Be that as it may, an outside element can just work in those exercises authorized by the pertinent UAE authority, for example, contracting, offering types of assistance, and conceivably producing. Certain exercises, for example, business office exercises, are saved for completely UAE possessed endeavors. 2. Building up a Branch or Representative office manages an organization changeless nearness in UAE just as business office exercises. Up to fifty-one percent of the organization is being possessed by the UAE nationals the outside financial specialists are allowed to hold a value proprietorship in the nation. Constrained Liability Company is favored among remote speculators because of its adaptable administration structure, and assurance of minority investors. 3. In the UAE there are 38 Free Trade Zones (FTZ) with more than 20,000 organizations working in them. The primary advantage of propelling a branch in a Free Trade Zone is to have the option to have 100% remote proprietorship. In any case, leading business in different parts the UAE showcase is taboo. The Free Trade Zones were propelled to pull in remote speculators and capital by offering: ? 100% remote possession ? 100% import and fare charge exclusions ? 100% repatriation of capital and benefits ? No corporate duties for a long time, can be reestablished for an extra 15 years ? No close to home personal charges ? Help with work enlistment, just as other extra assistance, for example, sponsorship and lodging UAE Available Modes of Entry Advantages ?No duties of any sort at all are forced on either inland or seaward exercises ? Organizations don't need to document any records No tax collection data trade concurrences with different nations ? There are no open records kept of the executives and investors of a partnership ? Profoundly secret and modern financial framework guarantees monetary issues are private ? Solid enactment set up ensuring the secrecy of financial specialists in the nation ? Outsiders can claim 100% of their organizations in Free Trade Zones ? Outsiders have th e opportunity to send home their capital and annual tax exempt ? Organizations have full resistance from import obligations ?Also there are no cash limitations in Dubai Hindrances ?All outside business ought to dispense at least 51% value to a UAE national ? An enlisted office must be kept up in Dubai ?Companies must choose a certified reviewer to look at and report organization accounts ? No business can complete exchange with a UAE occupant in the UAE or in the Jebel Ali Free Zone except if they have first acquired the pertinent licenses to do so ? Locale isn't an English precedent-based law purview ?The enlistment center has the ability to delegate overseers to examine the issues of any seaward organization or business Realities, Statistical Data, and References ?Shortening the ideal opportunity for conveying building grants by improving its online framework for preparing application. ? Business fire up was made simpler by rearranging the records required for enlistment, abrogating the AED 150,000 least capital necessity, and expelling the prerequisite that confirmation of store of capital be appeared for enrollment. ? Exchange process has been facilitated by more prominent limit of holder terminals, disposal of the terminal taking care of receipt as a necessary record, and an expansion in exchange fund items.

The Best Comics We Read in March 2018

The Best Comics We Read in March 2018 We asked our contributors to share the best comic book, graphic novel, or webcomic that they read last month. Read on to see what the Rioters had on their nightstands the past four weeks, and maybe one of these will find its way to your bedside in the coming weeks. Enjoy and tell us about the highlight of your March 2018 reading in the comments. Am I There Yet?: The Loop-de-Loop, Zigzagging Journey to Adulthood by Mari Andrew (Clarkson Potter, March 27th). I was sent an ARC of this graphic memoir, and I couldn’t put it down. It’s not a graphic memoir in the traditional sense, but it’s Andrew’s drawings and sketches, intermingled with little essay bursts about her life. Her drawings say so much, and this is a book about growing up, young adulthood in your 20s and 30s, and finding your way. Super relatable, whether she’s drawing about dating, finding friendships, family, job and money woes, and feeling like a failure or an imposter. I really loved this book, and it was a reminder that we’re never really DONE becoming who we want to be. â€"Jaime Herndon Black Bolt #11  by Saladin Ahmed and Christian Ward Our dear king’s penultimate issue. Poisoned, robbed of his voice, torn away from his beloved queen, and depending on his estranged son for salvation, things look grim for Black Bolt. Narratively speaking, Ward’s art continued to awe and enthrall. I considered not reading this issue in the hopes it would stave off the end of this run, but alas, the draw of the story was too great. I’m going to miss this one. â€"S.W. Sondheimer Boxers Saints by Gene Luen Yang This character-driven two-volume exploration of the Boxer Rebellion is an accessible take on a fascinating historical period. The “saints” story feels a bit underdeveloped compared to the “boxers” volume, but together they show the complications of colonialism and cultural influences that drove the conflict between the amazingly named Society of the Righteous and Harmonious Fist and the forces supporting Christianity and the spread of European and Japanese influence. And the artwork is bright, imaginative, and delightful. â€"Christine Ro Can’t We talk About Something More Pleasant? by Roz Chast Chast’s memoir about her parents’ old age and death is not a pretty, nice, or easy read, but it’s a good and necessary one. Chast is absolutely blunt and straightforward and doesn’t shy away from the hard truths of death and dying, both physical and emotional. It’s an intimate look at everything that goes into caregiving; Chast’s honesty makes it a refreshing, if sobering, read. But for all its bluntness, there’s a lot of tenderness, love, and warmth in it, too. It’s an open and moving exploration of Chast’s complicated relationship with her parents, of truths we sometimes don’t want to face, and the many ways we do and do not take care of one another. â€"Laura Sackton Eternity Girl #1 by Magdalene Visaggio, Sonny Liew (DC’s Young Animal) Caroline Sharp was a superhero but has been put on probation as she tries to manage her depression and regain control of her powers. She’s not doing well at either. She is both suicidal and immortal. Eternity Girl is a six-part series that explores mental illness in a very raw and visceral way. Visaggio’s character-building is nuanced and smart and while the story is not uplifting (so far), it’s a great read and I look forward to the rest of the series. â€"Patricia Elzie-Tuttle Infidel #1  by Pornsak Pitetshote, Aaron Campbell, José Villarrubia, and Jae Lee I have a thing for horror. And I’ve been on a personal quest of sorts to find some horror comics to add to my pull list. When I saw this gorgeous cover, I knew I had a contender. The story itselfâ€"in which an American Muslim woman, her husband, and her stepdaughter move into her intolerant mother-in-law’s apartment complexâ€"is set up beautifully. I’m immediately invested in all of the characters. And then the woman starts seeing terrifying entities. The horror in this story is multilayered, mixing the supernatural with commentary on our heightened culture of intolerance. And that cliffhanger…I can’t wait for the next issue. â€"Steph Auteri The Mighty Thor, Vol. 1: Thunder in Her Veins by Jason Aaron and Russell Dauterman I’ve never been a huge Thor fan in the comics (although Thor: Ragnarok was totally my jam), but The Mighty Thor might just change that. Mild (two-year-old) spoiler alert: Jane Foster, scientist, senator in Asgardia, and former flame of the Odinson, now wields Mjolnir. Not that anyone knows thatâ€"and really who would suspect Dr. Jane Foster, when everyone knows she’s dying of cancer? I love the premise of Thor losing the hammer and Jane taking up the mantle of Thor, and I love the juxtaposition of Jane’s real-world difficulties with the insanity of her superhero life trying to keep peace in the Ten Realms. I know there’s a ticking time bomb on this storyline, but I’m going to enjoy it while I can. â€"Rachel Brittain Sign up to The Stack to receive  Book Riot Comic's best posts, picked for you.

Literary Analysis Of Shelleys Frankenstein - 1594 Words

Frankenstein is a novel incorporating ideas that will forever sustain relevance. These ideas presented by Shelley are simple, yet very powerful life lessons that show the consequences of mankind going too far. The details in the pages of this book make for an incredibly vivid experience that appeals to the reader’s senses and emotions, fully justifying its place as one of the hallmarks of classical literature. Shelley’s writing enables her to capture the reader with her lifelike descriptions and strategic literary style. She begins the story with a letter from Robert Walton. This lets the reader make an initial judgement of a new character without knowing who this man was, or what he had been through. In the end, these letters†¦show more content†¦It was a bold question †¦ if cowardice or carelessness did not restrain our inquiries.† (Page 46) This question rises as the Doctor begins to wonder about generating life, and is relevant to explaining why someone would want to create a monster in the first place. It shows the Doctor believes that science would be further if people weren’t scared to venture too far. He s not aware that not all science is worth the cost of humanity, and that he thinks that progress is only limited by fear and stupidity. He is completely unaware of the moral obligations that scientists are limited by, and this is explains why he went so far as to create a forbidden creature and upset the natural order. Another important scene in the book was when Victor was first confronted by his monster. The intense tone given by Shelley was easily interpreted when the monster said, â€Å"Remember, that I am thy creature; I ought to be thy Adam; but I am rather the fallen angel, whom thou drivest from joy for no misdeed.† (Page 107) The monster was informing Victor of how he was bothered by being abandoned. He called himself a fallen angel because unlike Adam, he was not crafted from a perfect being and he felt he would never fit in with mankind. This memorable part of the story shows how the monster didn’t have the mind of a monstrous being, but had the ability to reason like a human. This part is so crucialShow MoreRelatedMary Shelley and Flannery OConnor: Gothic Isolationists1724 Words   |  7 Pagesingenious phase. This paper will analyze the influence of Mary Shelley’s novel Frankenstein on Flannery O’Connor’s work, specifically her novel Wise Blood. Flannery O’Connor emerged as a crucial and contemporary innovator of southern gothic literature. Southern gothic literature is defined as a subgenre of gothic fiction, which originated in the United States during the 20th century. The southern gothic genre employs similar literary elements, which its â€Å"parent† genre had established. These elementsRead MoreCritical Analysis of Mary Shelleys Frankenstein974 Words   |  4 PagesThe essay discussed in this document is Said I. Abdelwaheds The Gothic, Frankenstein and the Romanics, which was published in 1997 in An-Najaj N. J. Res. The author is the assistant professor of English literature at Gazas Al-Azhar University. These credentials are fairly impressive considering the international reputation of the university the author was working at during the time of publication. Additionally, the authors status as an assistant professor helps to imbue this work with a degreeRead MoreAnalysis Of Mary Shelley s Frankenstein A nd Caleb Williams 1168 Words   |  5 PagesIn A.D Harvey’s article â€Å"Frankenstein and Caleb Williams,† he explains that Mary Shelley’s famous work, Frankenstein; was not intended to be of any actual scientific evidence, but rather written just only with the intention of a gothic horror piece â€Å"we will each write a ghost story† (Frankenstein Author’s introduction vii). Harvey’s target is to reach out to the science community and to sway them to look past the mechanics of how Frankenstein’s monster is created and focus on other points of interestRead MoreFrankenstein Analysis Essay1252 Words   |  6 PagesKade Gilbert Mrs. Shelley Wisener ENGL 2321: Frankenstein Analysis Essay 2 October 2017 Mary Shelley’s Journal The human brain while complex, initiating every impulse that controls the body, can be simplified. Simple things such as memories, beliefs, or passions can define the decisions that a person makes. The impulses of humanity may cloud a person’s logic, while each person’s logic, in turn, may affect the impulses of humanity. Mary Shelley’s Frankenstein is overflowing with emotionally based decisionsRead MoreFrankenstein, by Mary Shelley1078 Words   |  5 PagesMary Shelley’s Frankenstein has undoubtedly withstood the test of time. Frankenstein’s direct association with fundamental Gothic literature is extremely renowned. However, the novel’s originality is derived from the foundational thematic values found within the relationship (or lack there of) between Victor Frankenstein and the monster he had created, in combination with a fascinatingly captivating plot. Understandably, Frankenstein can often be associated with a multitude of concepts; however,Read MoreMary Wollstonecraft s Life And Life1127 Words   |  5 Pagesand she had a son. Then, finally, after a few adventures, Mary Godwin and Percy Bysshe Shelley married in December of 1816 at the age of nineteen (â€Å"Biography of MWS,† 2009). Frankenstein, a horror story, was written the same year. In January of 1818, Mary Shelley’s greatest book Frankenstein was published. After Frankenstein was published, her success was minimal, but she continued writing. Her only surviving child was Percy Florence Shelley who was born in 1819 (â€Å"Biography of MWS,† 2009). EventuallyRead MoreAnalysis Of Mary Shelley s Frankenstein 1948 Words   |  8 PagesThere are many critical analyses to Mary Shelley’s Frankenstein. Two of these analyses bring forth varied interpretations. Sandra M. Gilbert and Susan Gubar wrote â€Å"Mary Shelley’s Monstrous Eve.† Anne K. Mellor wrote â€Å"Possessing Nature: The Female in Frankenstein.† G ilbert and Gubar argue that Mary Shelley wrote Frankenstein from the influence of her family in order to represent her personal life and life events. Mellor argues that the author wrote Frankenstein in order to represent many themes uponRead MoreThe Picture Of Dorian Gray Character Analysis830 Words   |  4 Pagesextraordinary personal beauty (Wilde 1),† one that controls other character’s reception of him, as well as affecting his own inner thoughts, for he knows that he seen as beautiful. On the opposite side of the spectrum lies the Creature from Mary Shelley’s Frankenstein. He is described as as hideously ugly, as he was fashioned from various other body parts. This has an effect on not only the Creature’s mental state, but on how the other characters react to interactions with him. In society, a large portionRead MoreBiblical Analysis Of Mary Shelley s Frankenstein 1376 Words   |  6 PagesLiterature 16 November 2015 Biblical Analysis: Frankenstein Frankenstein by Mary Shelley often refers to the bible on a number of occasions. However, it is worth noting that many references used by Mary Shelley in Frankenstein can often be identified in Genesis. Much like Genesis, the story of Frankenstein is a viable creation story. The book of Genesis first explains the creation of man and woman, and also recounts the fall of humanity. Unlike Genesis, Frankenstein begins with the fall of humanityRead MoreThe Mother Of The Novel Frankenstein By Mary Shelley1202 Words   |  5 Pages Mary Wollstonecraft Shelley, the mother of the novel Frankenstein, was born on August 30, 1797 in London, England, child of Mary Wollstonecraft and William Godwin. Wollstonecraft wrote about the struggle of women and promoted women’s rights, while Godwin wrote pieces that aimed toward achieving a philosophical goal. Mary Shelley was unfortunately only to really experience literary expertise through her father, for her mother died due to puerperal f ever early within one month of giving birth to

The Mind Of A Case Study Analysis - 1183 Words

against the thoughts and finally producing a more balanced thought in the end. This lead to Carlos being more open to putting up with the light-headedness to see if the medication would be beneficial. The behavioral techniques Dr. Walden uses to promote a decrease in Carlos’ symptoms are positive reinforcement (validation), behavioral rehearsals (e.g. encouraging Carlos to test his skills with producing a balanced thought), exposure (e.g. continuing to do activities even when light-headedness occurred) and activity scheduling (e.g. re-attempt leaving for work every morning by 8:00am and continuing to read to his kids for 15 minutes every night). Dr. Walden validates the results of Carlos’ previous behavioral experiment of reading to his†¦show more content†¦The activity scheduling, specifically reading to his kids, brought about more positive reinforcement and belief challenging. Carlos could read to his kids with a â€Å"clear head† and thus proved to himself that he could continue doing activities he used to do without suffering a nervous breakdown or undue stress. Additionally, these activities may even cause him pleasure and further future repetit ion. By leaving work by 8:00am every morning, which Carlos could do, he found a maladaptive behavior and noted it to the psychologist: â€Å"He could do it, but had learned that it was important not get caught up in what he termed a ‘stall mode’ in the morning†. Carlos could further note the â€Å"stall mode† occurring in other aspects of behaviors and cognitions and even offered a solution for it. This outcome is allowing Carlos to take a more active role in the therapy and really contribute in the collaborative empiricism with his psychologist. Additionally, this is fueling an adaptive belief that Carlos is a well-functioning individual who can identify and provide solutions for his problems. Carlos’ thoughts, behaviors, and emotions all heavily influence one another. In that session, Carlos was shown that his thoughts of â€Å"I won’t be able to function with light-headedness† influences his feelings, specifically becoming upset at that thought. His behavior was the influenced because he did not go into work due to the light-headedness he wasShow MoreRelatedSigmund Freud s View Of Dreams And The Unconscious Mind1677 Words   |  7 Pagesunconscious mind. Freud also discovered that humans use defense mechanisms such as repression to keep the ideas of the unconscious mind from surfacing. While Freud made lasting impressions in the realm of psychology and psychoanalysis, critics find his analysis in the Dora case to be one-sided, disregarding Dora’s own interpretation and treating her as a typical passive woman. However, the case does give insight to Freud’s significant interpretations and his value on dreams and the unconscious mind in relationRead MoreBehavioral Analysis Unit1076 Words   |  5 PagesInvestigation 12/1/2010 Behavioral Analysis Unit One of the many age old questions facing society today, is what makes a criminal suceptible to committing that particular crime; or why was that person targeted as a victim. This question has sparked many debates within the criminal justice field, which is the reason the Behavioral Science Unit was created by the Federal Bereau of Investigation. In certain cases, knowing how a criminals mind operates, will help lead an investigation in the rightRead MoreHow Psychology Is The Human Mind And Behavior1513 Words   |  7 PagesPsychology is the science which helps to understand the human mind and behaviour. To understand properly, one needs to trust on scientific methods that would help in recognizing the aspects related to the behaviour and psychological processes going in the mind of an individual. Instead of just trusting on personal observations about the experiences that an individual faces, the process of scientific research is much more systematic as well as authentic while try ing to assess the details about theRead MoreThe Creativity Tools : Wibni And Mind Mapping983 Words   |  4 PagesThe creativity tools that I intend to apply to solve my problem are WIBNI and mind mapping. WIBNI is a creativity tool that allows users to ask wouldn’t it be nice if question to solve their problems. WIBNI tool is designed to think about the desired goals and outcomes first and then critically think how the desired goals will be actualized. For example, in case of the problem that have been mentioned in part 1, WIBNI technique can be applied by me to ask to myself ‘wouldn’t it be nice if I divideRead MoreFreuds Views on Forgetting a Proper Name and Dream Analysis Essay866 Words   |  4 PagesFreuds Views on Forgetting a Proper Name and Dream Analysis In several of his books, including Introductory Lectures on Psychoanalysis and On Dreams, Freud combines the topics of forgetting a proper name and dream analysis, formulating a thesis that helps to clarify his theories on both. He describes in psychoanalytic terms the mechanisms behind forgetting of a proper name and how they relate to the methods used in dream analysis. By looking at the two topics from a joint perspective, weRead MoreUse the Stakeholder Model of Business Environments to Critically Examine the External Environment of Asda Wal-Mart as Outlined in the Case Study That Follows.1219 Words   |  5 Pagesto critically examine the external environment of Asda Wal-Mart as outlined in the case study that follows. Each organisation has a unique external and internal environment that has unique impacts on the organisation. A stakeholder’s analysis categorises that environment determining whether an organisation or a person has any low or high interest and power over the business. Based on The Asda Wal-Mart case study, stakeholders are consecutive: HIGH INTEREST LOW INTEREST H I G H POWER Read MoreEssay about Research Methodology Report1448 Words   |  6 Pagesproject. Firstly I’ll investigate the advantages of an Instrumental Case Study, looking at how it proliferates, rather than narrows a given field of study. Secondly I will delve into Symbolic Interactionism referring to some influential figures involved within this methodology, as well as providing an example in regards to my own topic. Finally I will clarify the subtle difference between Text Linguistics and Discourse Analysis, concluding as to why I have settled upon the latter in my own researchRead MoreCase Study Pinto681 Words   |  3 Pages1. What moral issues does the Pinto case raise? I think Pinto case raised some serious issue of abusing human rights and not behaving ethically in the world of business. Any business/service should never ever put a value on human life and not take consideration of a known deadly danger. Ford had an option as well as the solution to design the car in a way that prevented cars from exploding; however they refused to implement it.    They thought that it was cost effective not to fix dangerous conditionRead MoreHrm 590 Essay949 Words   |  4 PagesMGMT599: GUIDELINES FOR CASE ANALYSIS Some students initially find case analysis of strategic issues to be difficult and uncomfortable. This is due to the relative lack of structure of most problems. No correctly answered list of pre-questions or mechanical process will lead to the â€Å"right† course of action. In fact, there usually is no single, definitively â€Å"right† solution to most managerial problems. When analyzing a case, remember that there are often many possible solutions. The goal isRead MoreUnderstanding Comparison in Criminal Justice Research vs. Criminal Justice Research and Practice993 Words   |  4 Pagesthis text, I carry out an analysis of two articles. In so doing, I will compare and contrast both the methods utilized in each article as well as the findings of each. The two articles in this case are Understanding Comparison in Criminal Justice Research: An Interpretive Perspective by Max Travers and Criminal Justice Research and Practice: Diverse Voices from the Field by Michel le Newton-Francis. Discussion To begin with, the articles developed by the authors in this case are both interesting and

Depreciation Methods Free Essays

Depreciation Methods Depreciation is the accounting process of allocating the cost of tangible assets to expense in a systematic and rational manner to those periods expected to benefit from the use of the asset. Factors Involved in the Depreciation Process 1. What depreciable base is to be used for the asset? 2. We will write a custom essay sample on Depreciation Methods or any similar topic only for you Order Now What is the asset’s useful life? 3. What method of cost apportionment is best for the asset? Depreciable Base for the Asset The base established for depreciation is a function of two factors: the original cost, and the salvage or disposal value. Salvage value is the estimated amount that the company will receive when it sell the asset or removes it from service. It is the amount to which the company writes down or depreciates the asset during its useful life. Example: An asset is purchased for $10,000. The company believes that it has a salvage value of $1,000. Original cost $10,000 Less: Salvage value 1,000 Depreciation base$ 9,000 Methods of Depreciation The accounting profession requires that the depreciation method employed be â€Å"systematic and rational. † The following are examples of depreciation methods: 1. Activity method (units of use or production) . Straight-line method 3. Decreasing charge methods (accelerated): a. Sum-of-the-years’ digits b. Declining-balance method The following information will be used to illustrate each of the above methods: Stanley Coal Mines recently purchased an additional crane for digging purposes. Cost of crane$500,000 Estimated useful life5 years Estimated salvage valu e$50,000 Productive life in hours30,000 hours Activity Method The activity method (also called the variable-charge or units-of-production approach) assumes that depreciation is a function of use or productivity, instead of the passage of time. A company considers the life of the asset in terms of either the output if provides (units it produces), or an input measure such as number of hours it works. The crane Stanley purchased poses no particular depreciation problem. Stanley can measure the usage (hours) relatively easily. If Stanley uses the crane for 4,000 hours the first year, the depreciation charge is: (Cost less salvage value) X hours this year Total estimated hours ($500,000 – $50,000) X 4,000 30,000 = $60,000 Straight-Line Method The straight-line method considers depreciation a function of time rather than a function of usage. Companies widely use this method because of its simplicity. The straight-line procedure is often the most conceptually appropriate, too. Stanley computes the depreciation charge for the crane as follows: Cost less salvage Estimated service life $500,000-$50,000 5 =$90,000 Sum-of-the-Years’-Digits The sum-of-the-years’-digits method results in a decreasing depreciation charge based on a decreasing fraction of depreciable cost (original cost less salvage value). Each fraction uses the sum of the years as a denominator (5+4+3+2+1=15). The numerator is the number of years of estimated life remaining as of the beginning of the year. In this method, the numerator decreases year by year, and the denominator remains constant. At the end of the useful life, the balance remaining should equal the salvage value. YearDepreciation BaseRemaining life in yearsDepreciation FractionDepreciation ExpenseBook Value, End of Year 1$450,00055/15$150,000$350,000 2$450,00044/15$120,000$230,000 3$450,00033/15$90,000$140,000 4$450,00022/15$60,000$80,000 $450,00011/15$30,000$50,000 Totals:1515/15$450,000 For assets that have a long life span, the following formula can be used to determine the denominator: n(n+1) 2 For example, if an asset has a useful life of 51 years, you would calculate the denominator: 51(51+1) 2 =1,326 YearDepreciation BaseRemaining life in yearsDepreciation FractionDepreciation ExpenseBook Value, End of Year 1$450,0005151/1,326$17,308$482,692 2$ 450,0005050/1,326$16,968$465,724 3$450,0004949/1,326$16,629$449,095 4$450,0004848/1,326$16,290$432,805 5$450,0004747/1,326$15,950$416,855 Etc†¦ Declining-Balance Method The declining-balance method utilizes a depreciation rate (expressed as a percentage) that is some multiple of the straight-line method. For example, the double-declining rate for a 10-year asset is 20 percent (double the straight-line rate, which is 1/10 or 10 percent). Unlike other methods, the declining-balance method does not deduct the salvage value in computing the depreciation base. For example, if Stanley chose to use the double-declining-balance method, the crane would depreciate at twice the rate of the straight-line rate. See below: YearBook Value of Asset First YearRate on Declining Balance (a)Depreciation ExpenseBalance Accumulated DepreciationBook Value, End of Year 1$500,00040%$200,000$200,000$300,000 2$300,00040%$120,000$320,000$180,000 3$180,00040%$72,000$392,000$108,000 4$108,00040%$43,200$435,000$64,800 5$64,80040%$14,800 (b)$450,000$50,000 (a)Based on twice the straight-line rate of 20% ($90,000/$450,000 = 20%; 20% X 2 = 40%) (b)Limited to $14,800 because the book value should not be less than the salvage value. How to cite Depreciation Methods, Papers

St. Claire Essays - Franciscan Spirituality, Poor Clares, Clare

St. Claire Saint Clare was born on July 16, 1194. She was born in Assisi, Italy and was the eldest daughter of the Count of Sasso-Rosso. She lived in a large palace in Assisi and a castle on the slope of Mount Subasico. When Clare was little she was devoted to God. At the age of eighteen, St. Francis came to teach Lenten course at a church in Assisi. From then Clare new she wanted to be closer to God. On Palm Sunday, she was blessed with the palm and she took it as a sign that she must go away with Francis to be more devoted to God. That night Clare and her cousin ran away from the palace and met Francis and his disciplines lights in their hands. Then Clara laid aside her rich dress. St. Francis then cut her long hair off and clothed her in a rough tunic and a thick veil. This was taken place on March 20, 1212. She then she lived her life according to Christ. She was placed in the convent. One night the convent was under attack, Clare then put the Blessed Sacrament in the monstrance. She took it to the front of the gates where she prayed and the attackers left. She is now known to represent art generally by a lady holding a ciborium. Soon Clare became to ill to even get up and go to mass, an image of the service would display on the wall of her cell; this was her sign as patron of television. Clare died on August 11, 1253. This day soon became known as her feast day, She was canonized on September 26, 1255 by Pope Alexander IV. The feast of her finding her body is September 23. Clare was patron of many things they were: embroideries, eye disease, eyes, goldsmiths, gold workers, good weather, laundry workers, needle workers, telephone, telegraph, television and television writers. Religion Essays