Language Variation and Change in Sultanate of Oman

Language Variation and Change in Sultanate of Oman Macro-Sociolinguistics Parsa Khan Student ID # 35700-1095 Arabic, the sixth largest spoken language in the world, which consists of 186,000,000 speakers around the globe and being the central language of the Middle East, is one of the most significant languages in this century. Sultanate of Oman which is an Arab nation and its national language is standard Arabic may not make up much of those 186,000,000 speakers but it surely has and maintains an essential part in the Arabic language.In this paper I will be discussing language variation change in Oman, focusing on Gender, Social Class and Religion. I will be especially look at the change in the use of vocabulary, dialects and tone used by the people of Oman. The Sultanate of Oman which is located on the southeast coast of the Arabian Peninsula and has borders with UAE, Saudi Arabia and Yemen is one of the biggest countries in Middle East in terms of its land area. The reason I'm sel ecting this country as my main focus is because I have lived there for almost 18 years and thus I've had the opportunity to closely interact with its people and language.The Sultanate of Oman has a very rich culture and follows the monarchy ruling approach. The first king was His highness Said Al Said and later on and till date his son, Sultan Qaboos Bin Said. In the early days, Oman was ruled by the Portuguese and then later on by the British. These two ruling parties left a huge impact on many aspects of the country, including language. Addition to that during the 19th century Oman took a lot of influence from East Africa, which included Tanzania and Kenya.Poole (2006) said † These links between East Africa and Oman are evident today African features of some Omanis and in the use of Swahili in the Sultanate, particularly among ‘Zanzibari Omanis’, who may have been born in East Africa or else can trace their family history to that region. † This influence l eads to the addition of more languages in Oman and the main one being Swahili. Other languages which are spoken all around Oman are Baluchi and Farsi and English which is also the official second language of the country. English has official approval as the second language of Oman † Poole (2006). As a result, different varieties of Arabic and different languages are spoken all around the country. Even though Oman has a low population rate compared to other Middle Eastern countries, it has number of regions in the country; Governate of Muscat, Dhakliya, Sharkiya, Wusta, Dhofar (salalah), Batinah (Sohar) and Mussandam. Muscat being the capital of the country has a cosmopolitan society which means that all types of Arabic varieties are spoken there, including Hindi as well.As the Indian Ocean is attached, Oman took a lot of influence from India and many local Omanis understand Hindi. [â€Å"Indian varieties of English used in Oman often exhibit the lilting intonation patterns so metimes labeled ‘Bombay Welsh†] Poole (2006). The other main region which is the Dhofar region has taken the Yemeni Arabic influence because Yemen's border touches the dhofar region. There is another rare dialect which exist, called the Jabali which is spoken by the people living in the mountains and â€Å"speak a variety of unique South Arabian languages that are not mutually intelligible with modern Arabic.Minority groups speak Arabic† (Anonymous). There are number of varieties which exist in the Arabic language especially in Oman but the two chief divisions of Arabic are Classical Arabic and Modern Standard Arabic. Classical Arabic is the old Arabic, which originates from the holy book, Quran. While modern standard Arabic on the other hand is used in the current era in various domains such as home and work place and media as well. This paper will be focusing more on Modern Standard Arabic in Oman.Initially when the first king was ruling the country, Oman was no t able to mark its existence strongly due to the methods the king had adopted. Few people really recognized Oman as a country and the people of Oman and the economy of Oman were not able to grow at the same level as rest of the Middle East. It was just recently when the present king took the throne; Oman was able to grow in various ways. Out of many factors which were developed immensely, I personally believe education was given the most importance by the current Sultan.At the moment Oman is ranked 126th out of 183 countries for having a literacy rate of 81. 4%. For instance there was a time when there were only two schools which were controlled by the expatriates but now Oman has number of government and private schools and universities and one huge well reputed university-Sultan Qaboos University which is funded by the Sultan. The reason I mention this fact is that I believe education plays a very important role when it comes to being fluent at any language be it even the mother t ongue.In addition to that, it supports my first main sub topic which is gender. Gender is defined is a variety of characteristics used to differentiate between  males and  females, and to sign the  masculine  and  feminine  attributes. Linking gender and Arabic will lead to other variables such as education and age which I will be discussing below. In the whole of Middle East, we can clearly see that men are usually more dominant in many aspects. However in recent times we can see a change in how women are treated and given more importance. In the case of Oman, one can see this change clearly.By promoting education, the sultan not only allowed girls to attend school but also offered them jobs in the government. This change has definitely influenced Oman as the literacy rate of women aged 15-24 in Oman rose from 75% in 1990 to 97% in 2005. (Reem Bassiouney,2009). Also currently Oman has the highest number of women ministers compared to other Arab countries. All around the word all languages have certain words which are only used on a specific gender, for example in Arabic if you want to address someone by saying â€Å"you†, we would say â€Å"inta† for a man and â€Å"inti† for a woman.Thus this establishes a difference between the two genders and the language differences that exist. In Oman, women are generally expected and seen in the household, doing regular chores and taking care of the kids. Girls are less likely to be found using slang or even vulgar ways of speaking unlike boys and especially younger adolescents. When Oman was underdeveloped and there was no sign of literacy, these women would just interact with their family members and learn whatever is being taught to them. Now things have changed and women talk and work freely. This has brought some significant changes in language use in Oman.For instance, if we compare two women from the same tribe but one is educated and lives in the city while the other still lives in the village, we will see that the tone and the words both of them use will be different. Example: the woman from the tribe would greet another lady with a long hello which will be â€Å"Asalam le kum wa rahmat ul wa bara kato† in a high pitch, while the other lady will have more of a mellow tone and greet with just â€Å"Asalam le kum†. This might not always be the case, but as far as what I have observed this is what is happening these days.Commonly women in Oman who have not been provided with formal education are likely to speak in a higher tone and perhaps use vernacular vocabulary. The men in Oman are considered to be very kind and generous in behavior. However depending to whom they are communicating, they will use certain words and even change their accent. If a group of friends are talking they will use a lot more slang, regardless of what age group they belong to but if they are talking to their elders we will see that they would use prestigious dialects an d make it formal as much as possible which is the similar case in women as well.Back in the days, men would interact in a more strong tone with harsh words which in today's modern Oman it might be considered as rude as well but this was just a way of expressing the masculine side and power of the man. Jones and Ridout (2005) found † [Of equal importance in the discussion of recent developments that follows below is what Fredrik Earth characterizes as Omani male society's powerfully internalised â€Å"ideology of politeness,†4 which turns out to be more than just a matter of superficial grace and elegance, but integral to a sense of social identity†]The next topic we will be focusing on is social class. In Oman ones identity and from where which tribe or family one belongs to, has tremendous importance for the people. Omanis do not have the caste system but have a hierarchy of families, which divides people and as a result shows where they belong socially. The top of the hierarchy we have the Saids, which come directly from the Sultans family. Under them we have the Al Busaidis and so on. In Oman a person's social status is judged by identifying which tribal family one belongs to.The use of language in these different tribes only starts varying if we keep going down in hierarchy. The group belonging on the top uses the prestigious Arabic consisting of modern standard Arabic, while the lower class would use the Bedouin Arabic. Aside from Arabic, we will focus more on English under this topic. As mentioned above, English has been made the second official language of Oman after Arabic due to various reasons which is one of the main language change we can see in this society.Even though I have observed, most omanis including the youth are not able to speak English fluently. Speaking English in Oman, reflects your social standing and education level, so if one speaks English fluently he or she is considered to be from the upper class. As (jabour,. . ) found English language is associated with many stereotypes and issues. Social status and levels are also associated with learning English. Wealthy people take advantage of their high status in most aspects of life whether in employment or education.Many wealthy people may have lower score on their national exams, but may still get access to higher educational opportunities and in turn develop better English skills by virtue of their class standing. From the above findings we can clearly see that English in the omani society has a lot of importance as it is connected with one being educated, getting a better job and just generally being respected in the society. Islam is the official religion of Oman and most of the population consists of Ibadhis followed by Sunnis and the Shias.According to US department of state † Non-Ibadhi and non-Sunni religious communities individually constitute less than 5 percent of the population and include various groups of Shiite Muslims, Hindu s, Buddhists, Sikhs, and Christians† (Oman, International Religious Report,2007). As known the language used in Islam is Classical Arabic in holy book of Quran and hadiths and thus even regional ceremonies and prayer classical Arabic used. According to Reem Bassiouney, In Arab countries, religion is not seen as an individual's personal choice but more as person's identity and â€Å"family affilation†. 2009). Thus we will not see a huge change or variation in religion in Oman. Addition one other main reason is that unlike other religions such as Hinduism or Christianity which have different holy books, Islam only follows one book since the origin of the religion and till now. This gives less chance for the language used in religion to change. Having said that, we can still point out minor details the three Islamic groups have. As Hoffman (2004) found â€Å"Ibadhi Muslims complain that although they read the literature of all sects, non-Ibadis hardly ever look at Ibadhi literature†.This shows that even though this group has their own work, not many people are aware of it and thus the new generation just follows and reads what the sunnis and shites have provided which leads to less variation between language use. According to western thinking, Islamic women are suppose be covered at all times and just working at home at all times. Addition that it is also interpreted that Islam does not have any women right and that they are always under mens authority.To change such concepts from the peoples mind and show them the true role and Islamic women has, many educated Omani women wanted to take the advantage of knowing English language to tell and explain the other societies what they do not know about them. They would like to share why they believe in Islam and what they see as the real message behind the religion. They expressed concern over how the media is delivering a distorted picture of Islam and over the lack of awareness about the prophet Mo hamed, his life, and his morals. Jabur,2008) In conclusion I think that there has been number of language changes in Oman in many aspects. In Arabic itself and the use of English language all over the country is the main change one can notice in this society. Oman as a country is very much stable, compared to other Middle Eastern countries and is developing in various ways which gives the people of Oman the opportunity to learn and diversify themselves more. The importance of education in this country will surely make Oman stand out and this shows the beginning of a successful nation.However we can say that this is just the beginning and in future we are likely to see more language changes in this society due to more exposure the people will get and the recent boom in tourism. More influences from different societies will occur and Oman will be an impressive cosmopolitan society. As I was conducting my research on this paper I also realized that not many research and studies have be en performed on Oman, which indirectly shows that a lot more is yet to be discovered and can be learned from this nation. I expect that the English language will be the dominate language in Oman within a few decades.Sadly to say, the Arabic language might lose its users, its elegance, and its influence on the Arabic culture and individuals, but English might help them in overcoming their obstacles and constraints. (Jabour,2008). This last statement leaves the reader with a thought provoking feeling that maybe the country which is known to keep its tradition and values intact is losing its official language while on the quest of developing as and educated society. On a personal note I disagree as living in this society I strongly believe that Omanis, no matter how educated or modern they get will always remember their mother tongue and Language Variation and Change in Sultanate of Oman Language Variation and Change in Sultanate of Oman Macro-Sociolinguistics Parsa Khan Student ID # 35700-1095 Arabic, the sixth largest spoken language in the world, which consists of 186,000,000 speakers around the globe and being the central language of the Middle East, is one of the most significant languages in this century. Sultanate of Oman which is an Arab nation and its national language is standard Arabic may not make up much of those 186,000,000 speakers but it surely has and maintains an essential part in the Arabic language.In this paper I will be discussing language variation change in Oman, focusing on Gender, Social Class and Religion. I will be especially look at the change in the use of vocabulary, dialects and tone used by the people of Oman. The Sultanate of Oman which is located on the southeast coast of the Arabian Peninsula and has borders with UAE, Saudi Arabia and Yemen is one of the biggest countries in Middle East in terms of its land area. The reason I'm sel ecting this country as my main focus is because I have lived there for almost 18 years and thus I've had the opportunity to closely interact with its people and language.The Sultanate of Oman has a very rich culture and follows the monarchy ruling approach. The first king was His highness Said Al Said and later on and till date his son, Sultan Qaboos Bin Said. In the early days, Oman was ruled by the Portuguese and then later on by the British. These two ruling parties left a huge impact on many aspects of the country, including language. Addition to that during the 19th century Oman took a lot of influence from East Africa, which included Tanzania and Kenya.Poole (2006) said † These links between East Africa and Oman are evident today African features of some Omanis and in the use of Swahili in the Sultanate, particularly among ‘Zanzibari Omanis’, who may have been born in East Africa or else can trace their family history to that region. † This influence l eads to the addition of more languages in Oman and the main one being Swahili. Other languages which are spoken all around Oman are Baluchi and Farsi and English which is also the official second language of the country. English has official approval as the second language of Oman † Poole (2006). As a result, different varieties of Arabic and different languages are spoken all around the country. Even though Oman has a low population rate compared to other Middle Eastern countries, it has number of regions in the country; Governate of Muscat, Dhakliya, Sharkiya, Wusta, Dhofar (salalah), Batinah (Sohar) and Mussandam. Muscat being the capital of the country has a cosmopolitan society which means that all types of Arabic varieties are spoken there, including Hindi as well.As the Indian Ocean is attached, Oman took a lot of influence from India and many local Omanis understand Hindi. [â€Å"Indian varieties of English used in Oman often exhibit the lilting intonation patterns so metimes labeled ‘Bombay Welsh†] Poole (2006). The other main region which is the Dhofar region has taken the Yemeni Arabic influence because Yemen's border touches the dhofar region. There is another rare dialect which exist, called the Jabali which is spoken by the people living in the mountains and â€Å"speak a variety of unique South Arabian languages that are not mutually intelligible with modern Arabic.Minority groups speak Arabic† (Anonymous). There are number of varieties which exist in the Arabic language especially in Oman but the two chief divisions of Arabic are Classical Arabic and Modern Standard Arabic. Classical Arabic is the old Arabic, which originates from the holy book, Quran. While modern standard Arabic on the other hand is used in the current era in various domains such as home and work place and media as well. This paper will be focusing more on Modern Standard Arabic in Oman.Initially when the first king was ruling the country, Oman was no t able to mark its existence strongly due to the methods the king had adopted. Few people really recognized Oman as a country and the people of Oman and the economy of Oman were not able to grow at the same level as rest of the Middle East. It was just recently when the present king took the throne; Oman was able to grow in various ways. Out of many factors which were developed immensely, I personally believe education was given the most importance by the current Sultan.At the moment Oman is ranked 126th out of 183 countries for having a literacy rate of 81. 4%. For instance there was a time when there were only two schools which were controlled by the expatriates but now Oman has number of government and private schools and universities and one huge well reputed university-Sultan Qaboos University which is funded by the Sultan. The reason I mention this fact is that I believe education plays a very important role when it comes to being fluent at any language be it even the mother t ongue.In addition to that, it supports my first main sub topic which is gender. Gender is defined is a variety of characteristics used to differentiate between  males and  females, and to sign the  masculine  and  feminine  attributes. Linking gender and Arabic will lead to other variables such as education and age which I will be discussing below. In the whole of Middle East, we can clearly see that men are usually more dominant in many aspects. However in recent times we can see a change in how women are treated and given more importance. In the case of Oman, one can see this change clearly.By promoting education, the sultan not only allowed girls to attend school but also offered them jobs in the government. This change has definitely influenced Oman as the literacy rate of women aged 15-24 in Oman rose from 75% in 1990 to 97% in 2005. (Reem Bassiouney,2009). Also currently Oman has the highest number of women ministers compared to other Arab countries. All around the word all languages have certain words which are only used on a specific gender, for example in Arabic if you want to address someone by saying â€Å"you†, we would say â€Å"inta† for a man and â€Å"inti† for a woman.Thus this establishes a difference between the two genders and the language differences that exist. In Oman, women are generally expected and seen in the household, doing regular chores and taking care of the kids. Girls are less likely to be found using slang or even vulgar ways of speaking unlike boys and especially younger adolescents. When Oman was underdeveloped and there was no sign of literacy, these women would just interact with their family members and learn whatever is being taught to them. Now things have changed and women talk and work freely. This has brought some significant changes in language use in Oman.For instance, if we compare two women from the same tribe but one is educated and lives in the city while the other still lives in the village, we will see that the tone and the words both of them use will be different. Example: the woman from the tribe would greet another lady with a long hello which will be â€Å"Asalam le kum wa rahmat ul wa bara kato† in a high pitch, while the other lady will have more of a mellow tone and greet with just â€Å"Asalam le kum†. This might not always be the case, but as far as what I have observed this is what is happening these days.Commonly women in Oman who have not been provided with formal education are likely to speak in a higher tone and perhaps use vernacular vocabulary. The men in Oman are considered to be very kind and generous in behavior. However depending to whom they are communicating, they will use certain words and even change their accent. If a group of friends are talking they will use a lot more slang, regardless of what age group they belong to but if they are talking to their elders we will see that they would use prestigious dialects an d make it formal as much as possible which is the similar case in women as well.Back in the days, men would interact in a more strong tone with harsh words which in today's modern Oman it might be considered as rude as well but this was just a way of expressing the masculine side and power of the man. Jones and Ridout (2005) found † [Of equal importance in the discussion of recent developments that follows below is what Fredrik Earth characterizes as Omani male society's powerfully internalised â€Å"ideology of politeness,†4 which turns out to be more than just a matter of superficial grace and elegance, but integral to a sense of social identity†]The next topic we will be focusing on is social class. In Oman ones identity and from where which tribe or family one belongs to, has tremendous importance for the people. Omanis do not have the caste system but have a hierarchy of families, which divides people and as a result shows where they belong socially. The top of the hierarchy we have the Saids, which come directly from the Sultans family. Under them we have the Al Busaidis and so on. In Oman a person's social status is judged by identifying which tribal family one belongs to.The use of language in these different tribes only starts varying if we keep going down in hierarchy. The group belonging on the top uses the prestigious Arabic consisting of modern standard Arabic, while the lower class would use the Bedouin Arabic. Aside from Arabic, we will focus more on English under this topic. As mentioned above, English has been made the second official language of Oman after Arabic due to various reasons which is one of the main language change we can see in this society.Even though I have observed, most omanis including the youth are not able to speak English fluently. Speaking English in Oman, reflects your social standing and education level, so if one speaks English fluently he or she is considered to be from the upper class. As (jabour,. . ) found English language is associated with many stereotypes and issues. Social status and levels are also associated with learning English. Wealthy people take advantage of their high status in most aspects of life whether in employment or education.Many wealthy people may have lower score on their national exams, but may still get access to higher educational opportunities and in turn develop better English skills by virtue of their class standing. From the above findings we can clearly see that English in the omani society has a lot of importance as it is connected with one being educated, getting a better job and just generally being respected in the society. Islam is the official religion of Oman and most of the population consists of Ibadhis followed by Sunnis and the Shias.According to US department of state † Non-Ibadhi and non-Sunni religious communities individually constitute less than 5 percent of the population and include various groups of Shiite Muslims, Hindu s, Buddhists, Sikhs, and Christians† (Oman, International Religious Report,2007). As known the language used in Islam is Classical Arabic in holy book of Quran and hadiths and thus even regional ceremonies and prayer classical Arabic used. According to Reem Bassiouney, In Arab countries, religion is not seen as an individual's personal choice but more as person's identity and â€Å"family affilation†. 2009). Thus we will not see a huge change or variation in religion in Oman. Addition one other main reason is that unlike other religions such as Hinduism or Christianity which have different holy books, Islam only follows one book since the origin of the religion and till now. This gives less chance for the language used in religion to change. Having said that, we can still point out minor details the three Islamic groups have. As Hoffman (2004) found â€Å"Ibadhi Muslims complain that although they read the literature of all sects, non-Ibadis hardly ever look at Ibadhi literature†.This shows that even though this group has their own work, not many people are aware of it and thus the new generation just follows and reads what the sunnis and shites have provided which leads to less variation between language use. According to western thinking, Islamic women are suppose be covered at all times and just working at home at all times. Addition that it is also interpreted that Islam does not have any women right and that they are always under mens authority.To change such concepts from the peoples mind and show them the true role and Islamic women has, many educated Omani women wanted to take the advantage of knowing English language to tell and explain the other societies what they do not know about them. They would like to share why they believe in Islam and what they see as the real message behind the religion. They expressed concern over how the media is delivering a distorted picture of Islam and over the lack of awareness about the prophet Mo hamed, his life, and his morals. Jabur,2008) In conclusion I think that there has been number of language changes in Oman in many aspects. In Arabic itself and the use of English language all over the country is the main change one can notice in this society. Oman as a country is very much stable, compared to other Middle Eastern countries and is developing in various ways which gives the people of Oman the opportunity to learn and diversify themselves more. The importance of education in this country will surely make Oman stand out and this shows the beginning of a successful nation.However we can say that this is just the beginning and in future we are likely to see more language changes in this society due to more exposure the people will get and the recent boom in tourism. More influences from different societies will occur and Oman will be an impressive cosmopolitan society. As I was conducting my research on this paper I also realized that not many research and studies have be en performed on Oman, which indirectly shows that a lot more is yet to be discovered and can be learned from this nation. I expect that the English language will be the dominate language in Oman within a few decades.Sadly to say, the Arabic language might lose its users, its elegance, and its influence on the Arabic culture and individuals, but English might help them in overcoming their obstacles and constraints. (Jabour,2008). This last statement leaves the reader with a thought provoking feeling that maybe the country which is known to keep its tradition and values intact is losing its official language while on the quest of developing as and educated society. On a personal note I disagree as living in this society I strongly believe that Omanis, no matter how educated or modern they get will always remember their mother tongue and

Filipino Patriotism Essay

As time passes by, a person’s traits, behavior and personality changes generation to generation, some changes are positive and some are negative, but does Filipino traits today a positive or a negative change when we relate it to the love for our country? Filipinos today are somehow unpredictable. Why? Of course we’re not god to predict what they can or will do that somehow can put the country to shame. But as you can see, we, Filipino’s can do everything now, thanks to our ancestors who successfully freed our country, but sadly some are abusing or overusing the gifts we received from our ancestors. Feeling free and can do everything, Filipinos somehow became spoiled, that they only think and do things for theirselves, never for the country. Some says that all  the Filipinos who work abroad are considered as Filipino patriots. Let’s see. Why do you think some Filipino’s went to other countries just to work? Is it for our country? Or is it because of our country? Many workers reasons are that they need to gain higher amount of money everyday to sustain their and their family needs that they have to sacrifice their lives for their family. It’s really for their family not for the country, yes they are heroes: heroes of their own family. You see, nowadays, you’ll never hear these sentence anymore: â€Å"oh, I went to other countries for our own country. † It’s just a sad thing that we make ourselves believe that when we work abroad we might be already a Filipino patriot, but the real thing is, we are leaving our country behind, we never know that maybe someone out there needs us so bad that when we cooperate with them to contribute in raising our country’s economy. And have you ever noticed that some people, permanently leave this country after they earned enough money, and the worst, others, denies or are ashamed of their nationality. A Filipino in new York posted this, â€Å"Deep down inside every Filipino knows that there is a sense of patriotism soon to erupt. But now is not the time. There’s no sense of showing Filipino pride when we have a government as lame as this. Nakakahiya pa nga minsan eh. † And another Filipino posted this, â€Å"After the September 11 tragedy, you’ll see people wearing American Flag shirts, cars have American Flags hanging out, American tickers being given away free everywhere, and what not. Wow, do *I* have one on my car†¦. well yes, because I live in U. S. soil and I’m a Fil-Am.. but.. wait!!! Deep inside me I’m still a proud Filipino, I will stand behind my country till the end, and it hurts because it looks like no one else besides me thinks Philippines have a chance. † It’s a sad thing hearing or reading posts like this. Is Filipino patriotism, really dying? How about the youth? Wouldn’t they do anything about it? Who is responsible enough to guide and pursue youth to do anything for our country?

Accounting for Research and Development Deals Activities

The accounting for research and development deals with activities that improves the processes and product. The terms of research and development is used in the standard with the following meaning. Research is the planned and the original investigation, which is undertaken by the entity to gain technical and scientific knowledge and understanding. On the other hand, development is the application of the knowledge gained or using the finding from the research for producing improved or new product, processes, services and material. The development is undertaken prior to the commencement of the usage and commercial production. The activities encompassed in the research and development is difficult to identify (Barge-Gil & Là ³pez, 2014).    The definition provided assist the reporting entities in classifying their activities under the research and development. The distinction of the activities are based on the organization types, types of the project undertaken and the types of business. The medium sized firm had confusion about the formal definition of Research and development while the small firms understood the concept of R & D in an informal way. The FRS – 13 deals with the accounting for the activities related to the research and development. The activities related to research and development are distinguished from those activities that are non-research based because of the absence and presence of ‘appreciable elements of innovation’ (Bebbington et al., 2014). The core accounting rule in the area of research and development are the expenditures that is to be charged as an expense when incurred. The expenditure, which is incurred on research, is not directly related to the future economic benefits and capitalizing the ‘cost that does not comply with the accrual concept’. The expenditure related to the research, development is written off to the account of profit and loss, and this is because the expenditure on the research does not provide the entity with the direct future economic benefits. The expenditure on the development cost has to be written off as the expense incurred to the profit and loss account. However, there is the option of deferring the expenditure incurred in development and it can be carried out as the intangible assets on the entity meeting some criteria. The research and the development costs are need to be separated in order to achieve the reasonable degree of comparability between the accounting period of the same entity and between the entities (Bowen et al., 2013). For sustaining the dynamic economy of New Zealand, the research and development is an important concept. The socio economic issues of New Zealand is addressed sing the accounting for R & D. The literature review is provided on the expenses relating to R & D. The harmonization in the accounting treatment of the research and development is unlikely to happen. The capitalization of R & D has always remain a controversial issue. The revised International accounting standard 38 make the distinction between the development and the research phase. The expenditure of carrying out research should be treated as an expense (Deegan, 2013). A reporting entity cannot demonstrate during the research phase of the project that whether the intangible assets are capable of generating the probable future economic benefits or not. The expenditure on research should be recognize as expense and there is the need to recognize the assets arising from the research. The intangible assets needs to be recognized in the development phase if the entity is able to demonstrate the ability to sell or use the assets. The entity also needs to demonstrate the whether the intangible assets are technical feasible for using or selling purpose. The ability to measure the expenditure related to the development to of the intangible assets should also needs to be demonstrated. The treatment of research and accounting provides for the flexibility between the choice of capitalizing and expensing. As a result of which, the companies that are more leveraged are encouraged to activate their cost related to R & D rather than expensing them. The managers ar e motivated to prevail such accounting decisions over the other. It is argued that the high debt level forces the company to capitalize on the expenditure of R & D. The choice available to the company because of this decreases the debt ratio and increases the accounting profit. The firms are encouraged to make the accounting decisions that are income increasing (Daske et al., 2013). The accounting for research and development has the implication on commercial environment in terms of the accountability initiatives. The development and the research makes the strategic focus rather than the university accounting and the professional curricula. The developments provide the platform for the wider interest of public and this improves the relevance of the information to enhance the process of decision-making. The various business leaders and the accounting profession has embraced different types of corporate reporting. This is known as the integrated reporting. The research and development would enrich the appreciation and understanding of the accounting academics of New Zealand for the achievements and efforts of the early builder sin the accounting field (Dinh et al., 2015). The basic issue concerning the accounting for research and development is the expenditure. The expenditure associated with the research and development is that there is no certainty in the future benefits and it makes it difficult to treat and record the expenditure as an asset. Because of this, the GAAP has made it mandatory to charge the expenditure as an expense incurred. However, this cannot be regarded as entirely pervasive as there are some limitations to it (Mynatt & Schroeder, 2012). The current tax treatment about research and development is uncertain. The measures of taxation does not have anything to address the uncertainty. The uncertainty over the treatment of taxation of research and development is not addressed sing the current measures. The main area of concern is the revenue and capital R & D expenditure. The ambiguity in the treatment of taxes comes from whether the cost are classified as capital or revenue. If the taxpayer has enduring benefit, then the cost is classified as expenditure and otherwise it is classified as the revenue expenditures. It is not clear in the tax law of New Zealand when the expenditure related to the R & D is immediately deductible and when the expenditures are not immediately deductible. This comes with the risk of disputes that are potential in nature. This risk of disputes exist with the Inland Revenue. When the taxes are underpaid, this comes with the risk of use of money interest and penalties (Healy & Palepu, 2012). The method of accrual accounting in New Zealand is faced with a number of issues. The reporting entity encounters with a number of issues when they intend to correctly identify the cost related to the research and development. The accounting treatment of the cost for the purpose of tax is also the major issue faced by the reporting entity. The financial reporting standard relies on the accounting treatment for the amortization of the development expenditure at the end of the process of research and development. The development of the New Zealand equivalent to the IFRS for the purpose of application by the entities of New Zealand. This would also include references to the regulatory environment. The harmonization of the financial reporting standard by liaising with the Australian accounting standard Board. There are also new development in the business environment (www.ifrs.org, 2016). The tax rule concerning the research and development is about the cashing out off the losses from taxes. The companies building the service or product would make the expense until the development of the product and it will make losses until the revenue is being generated. The losses attributable to the development would be carried forward to the next year when the company starts making profit by selling the developed products. The changes allows the tax loss due to research and development to cash out their loss, which arises from the expenditure of the research, and development. The new development focuses on the newly started companies who are engaged in the intensive research and development. This is intended to reduce the exposure of the startups to the market failure and the distortion in the taxes, which arises for the treatment of the losses attributing from taxes in the current scenario (Kelsey, 2015). Expenditure accruing to certain types of expenditures are not included in the measurement and the cost that are claimed by the company must be related to the research and development. The cost might include office cost relating to R & D, wages, salaries and the contractors cost. It also include the depreciation of the assets that are solely used for the purpose of research and development. The newly developed regime allows cash out losses. However, there are some limits imposed by the regime. The cost related to the research and development shall comprise of all the activities that are directly attributable to the activities undertaken under the research and development.   The cost needs to be allocated to such activities on a reasonable basis. The research and development costs between the entities should be separated to make a reasonable degree of comparability. The distinction should be made between the development cost and research cost. The proposal is to address the uncertainty by clarifying the revenue or capital boundary. This is done by allowing the taxpayers to follow such accounting treatment where the expenditure related to the R & D is immediately written off for accounting. This will immediately deducted for the taxation purpose. Any types of expenses incurred in undertaking and carrying out the research are deductible immediately for the taxation purpose. There are some criteria for the treatment of the expenditure on development and this decides whether it will be immediately deductible or not. This will provide the payers of taxes with more certainty and the result would be the fewer disputed between the Inland Revenue and the taxpayers. This will help the businesses to focus less on the tax affairs and enable them to concentrate on their businesses (Knechel et al., 2012). The adoption of International reporting standard in New Zealand has reassessed the role of financial reporting standard board (FRSB). The FRSB needs to add material, which would describe the applicability and the scope of the standard in New Zealand. Some of the arguments can be made about the future developments. Due to the cost incurred in the research and development, the economic benefits are expected to flow to the entity; therefore, it can be argued that rather than treating the cost as an expense, it should be treated as assets. This is so because it is align with the assets definition prescribed by the International accounting standard framework for the preparation and the presentation of the financial statements and with the statements of principles. There is a need to provide accountants in New Zealand with more information so that the situation is clarified. The development and the adoption to the international reporting standard will make possible the comparability and th e universality of the accounting treatment of the research and development internationally and regionally (Samkin & Deegan, 2012). The accounting standard board of New Zealand issues the accounting standard in New Zealand. The profit entities reports under the International financial reporting standard (IFRS) of New Zealand. These are the standards developed by the accounting standard board of New Zealand. The External reporting board does the approval of these standards. The entities are adapting their financial function as per the standard to achieve the efficiency for long term and met the requirement of the standards. The entities, which are currently reporting under the old GAAP, will need to be adapt to the New Zealand International financial reporting standard. However, the International financial reporting standard of New Zealand and International financial reporting standard are different (Naranjo et al., 2015). The former also deals with the domestic standards and this deal with the areas that are not dealt under the IFRS. The transitional requirements of both the standard are different (Nobes 2014).The framework of accounting standard at the current scenario is implemented in three stages. In the first stage, the entities which mainly involves changes to the profit entities accounting standard. The second stage involves changes for public entities. Thirdly, the changes to the accounting standard of the profit and public entities. The companies that is the reporting entities are significantly affected by the accounting of the research and development. However, it is more confined to the entities engaged in the research and development. The purpose of the report is to provide the insight into the accounting for the research and development in New Zealand. There are some gaps as per the literature review. The analysis presented in the reports suggest that the financial reporting regime of the international accounting standard is viable and is an alternative to the existing financial regime of New Zealand. Adopting to the International Financial reporting standards would provide the country with the long-term net benefits. The country should adopt to the IFRS in a manner, which would preserve their commitment to such financial reporting standard, which is sector neutral for New Zealand. New Zealand should look forward to ensure the high standing in the long term and should not be complacent. The country can be an important contributor in the development of the internationally accepted financial reporting in the accounting of research and development. Barge-Gil, A., & Là ³pez, A. (2014). R&D determinants: Accounting for the differences between research and development.  research Policy,  43(9), 1634-1648. Bebbington, J., Unerman, J., & O'Dwyer, B. (2014).  Sustainability accounting and accountability. Routledge. Bowen, R. M., Jollineau, J., & Margheim, L. (2013). Corporation's Intellectual Property: Accounting For Research And Development Under US GAAP Versus IFRS.  Journal of Business Case Studies (Online),  9(4), 321. Daske, H., Hail, L., Leuz, C., & Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.  Journal of Accounting Research,  51(3), 495-547. Deegan, C. (2013).  Financial accounting theory. McGraw-Hill Education New Zealand. Dinh, T., Eierle, B., Schultze, W., & Steeger, L. (2015). Research and development, uncertainty, and analysts’ forecasts: the case of IAS 38.  Journal of International Financial Management & Accounting,  26(3), 257-293. Dinh, T., Kang, H., & Schultze, W. (2015). Capitalizing Research & Development: Signaling or Earnings Management?.  European Accounting Review, 1-29. Healy, P. M., & Palepu, K. G. (2012).  Business Analysis Valuation: Using Financial Statements. Cengage Learning. IFRS - Home. (2016).  Ifrs.org. Retrieved 6 November 2016, from https://www.ifrs.org/Pages/default.aspx International Accounting Standards Board (IASB). (2016).  Iasplus.com. Retrieved 6 November 2016, from https://www.iasplus.com/en/resources/ifrsf/iasb-ifrs-ic/iasb Kelsey, J. (2015).  The New Zealand experiment: A world model for structural adjustment?. Bridget Williams Books. Knechel, W. R., Sharma, D. S., & Sharma, V. D. (2012). Non?audit services and knowledge spillovers: Evidence from New Zealand.  Journal of Business Finance & Accounting,  39(1?2), 60-81. Mynatt, P. G., & Schroeder, R. G. (2012). The comparative reporting impact of the FASB and IASB treatments of research and development expenditures.  Journal of Business and Accounting,  5(1), 50. Naranjo, P. L., Saavedra, D., & Verdi, R. S. (2015). Financial reporting regulation and financing decisions.  Available at SSRN 2147838. Nobes, C., (2014).  International Classification of Financial Reporting 3e. Routledge. Reeve, J. M., Warren, C. S., Duchac, J. E., Du, X., & Yu, Z. (2012).  Principles of Accounting. South-Western Cengage Learning. Samkin, G., & Deegan, C. (2012).  New Zealand financial accounting. McGraw-Hill Education Australia.

Leadership assessment Assignment Example | Topics and Well Written Essays - 250 words

Leadership assessment - Assignment Example This was clearly indicated by the below average rating in the final report of the survey. Also, most students recommended that this is a field that I should improve on. Critical thinking is an important trait in leadership that helps one to make informed decisions and hence be able to come up with clear and workable solutions for any problem (Scouller, 2011). According to comments from the survey, this character is shown in my poor approach to social problems. As a student aspiring to be a leader, this weakness portrays me to the people as a poor problem tackler. This gives a negative attitude to the people towards my leadership strategies. Thus, it is significant to solve this problem at an early stage. For this reason, I plan to assimilate various techniques to curb this weakness. One of the measures that I plan to undertake is getting involved in more debate sessions in the school. This will help me to improve on my defensive skills, as I try to reason out through stated problems. Another approach is to read more materials on the topics of proper leadership. This will help me to find out tactics of making informed decisions in times of critical problems. Finally, I will be more interactive in my fellow students’ problems so as to try and apply whatever I learn. This will help alleviate the attitude that these students have on me. This way, I believe that in four months’ time, I can manage to sharpen my decision making skills(Scouller, 2011). In this transformation process, I will involve my discussion group membersto oversee my implementation process. I will request them to advise me once in a week and give me a critical evaluation on my behavior. Having one of these group members being a leader in the student counsel, I believe he will be in a good position to correct my actions. In this process, my major challenge will be finding a way to instill this learnt skill into my day today behavior within such a short period. This is because acquired traits

Factors Impacting Ethical Behavior in a Chinese State owned Essay

Factors Impacting Ethical Behavior in a Chinese State owned steelCompany - Essay Example To a larger extent, it can be observed that the work environment significantly impacts on the ethical behaviour of the employees in the organization. China’s business ethics is based on Confucianism and this also shapes the work environment in different organizations (Fu & Deshpande, 232). The ethical climate that exists in the organization greatly shapes the ethical behaviour of the Chinese employees. This environment shapes the values, perceptions as well as the beliefs that shape the behaviour of people. Likewise, Chinese employees are likely to learn from others within the organization and they will behave in a way that reflects the organization’s values and norms. In a country with uncertainty avoidance like China, it has been observed that the climate in the Chinese steel organization is shaped by such rule and this ultimately shapes ethical behaviour of the employee (Fu & Deshpande, 235). Thus, the prescribed values that obtain in the work environment significant ly shape the ethical behaviour of the Chinese employees. The other significant factor that shapes ethical behaviour of the Chinese is related to employee evaluation of self and other co-workers. As noted by Fu & Deshpande (235), employees in the steel industry share collectivist behaviour and this also shapes their ethical behaviour. The employees are greatly influenced by the behaviour of their co-workers since they would not want to be found on the wrong side of the law. In most cases, if the employees see other people in the organization behaving wrongly then they are not punished, they are likely to follow suit. Likewise, if the co-workers see others being rewarded for good behaviour, they will also behave in a positive way. Therefore, to a larger extent, it can be noted that the way employees evaluate themselves and their co-workers significantly impacts on their ethical behaviour in the

Merits And Demerits Of Documents And Drawings Assignment

Merits And Demerits Of Documents And Drawings - Assignment Example On the other hand, drawings is defined as an illustration that is drawn using the hand and may be published in a book, magazine, or newspaper; this can be any form presentation of object(s) on a surface by use of lines (Calloway 12). In this paper, am going to discuss the merits and demits of documents and drawings according to the history regarding Indians and the history of American west. To start with, the documents and drawings were accessible and reliable to the non specialist and the students; documents and drawings were drawn from a variety of tribes. They provided a reliable way to pass out information from one person or country to another inform of teachings because provided a reach history sources. In the Indians and west America history, books were used as a way of communication; books and other print media provided people with an effective way to pass data. However, there was a printed magazine. These magazines provided people with information of current affairs about occ urrences in their respective countries. In this way, the printed documents and the drawings were reliable and accessible to people especially students and non-specialist. This means that the demands for students and non specialist were met (Calloway 56). In the Indian and west American history, documents and drawings were accountable; with the invention of writing and drawing in the respective countries.... However, the drawings and the documents does provide more detailed information; documents and drawings provided a more precised and meaningful information. In this book, much of information about the Indian culture and the lost west is given, the Indians just like the lost west used drawings and documents. They found that documents and drawings provided more information compared to verbal information. Most of their journals or writings were done in drawings and documents in form of books and other print media. These documents and the drawings could easily give clear instruction which could easily be followed by another students or non specialist. In the history of the Indians and the lost west, books and translated materials were used to communicate and express people’s ideas. In this case, we find that information passed by writings or prints produced more meaningful and precised information. The different tribes like Mandans, Lakotas and Pawnees in the respective countries c ould easily communicate via the documents (Calloway 80). However, in the history of the Indians and the lost west, documents and the drawings were considered to be the cheapest form of communication which could be easily translated. In many occasion in the history of the Indians and the lost west, were translated to many other languages, documents and drawings met the demands of the other tribes. The documents for example, books could be written in another language. They could not be easily be understood by another tribe in the respective empires in Indians and lost west. Thus, there was appointed personnel who were depended by the rest to translate. The person could easily translate the written document or documents in a way that could enable other people to understand (Calloway 120). In

Sula Essay Example | Topics and Well Written Essays - 1000 words

Sula - Essay Example It begins in the year 1919 and proceeds with chapters titled 1920, 1922.1927,1937 and so on to the year 1965. Each chapter represents a particular event around which resolves the past ,present and future significance. The narrative unfolds like a firmly interwoven oral folktale. In this novel the past present and future collapse into a kind of synchronic action. The setting in Sula is an isolated neighborhood called â€Å"The Bottom†, but it is a neighborhood of recent historical past and therefore â€Å"The Bottom and its inhabitants assume, like a narrative itself, a mythological quality. They and their environment are drawn from the rich tradition of black folktale and legend. However the inhabitants of â€Å"the Bottom are not often prey to the extreme seduction of dominant culture. Patrick Bryce Bjorn in the â€Å" The Novels of Tonni Morrison: The search for self and Place within the community says that , instead they are presented as having a world of their own , and thus the delimiting of an external gaze and the valorization of black values and traditions further emphasize Morrison’s singular concern for black life†. Morrison. in all her novels likes to examine the community and its characters. It has become a familiar motif in all her novels. In Sula this motif is played conspicuously in the dialectal tension between communities as monolithic status. The novel has the family of self sustaining black female characters Matriarch, Eva Peace , her daughter Hanna and her granddaughter ,the protagonist of the novel Sula Peace, who combine to provide the oppositional energy to redefine both selfhood and black womanhood. The novel begins with the end to â€Å"The Bottom â€Å"a neighborhood once isolated from and eventually destroyed by white progress in Medallion City, Ohio . A master gave this â€Å"the Bottom to slave and it was considered as a gift given to his master to his former slave. He made them believe that the land is wor thwhile because it is closer to heaven .thus there grows a particular community. But there is a threat from the white that they decided t builds golf course there. The first living being introduced to the reader is Shadreack who returns to the Bottom. He in order to overcome fears of death invents National Suicide Day. He is a representative of who dislike war. Sula the protagonist is friendly with Nel. They are from different family set ups. Nel is from a conventional family. The theme of friendship is treated effectively in this novel. The converging point in the novel is the death of a boy Chicken Little while playing with Sula and Nel. They hide this fact. But guilt conscious arise in the mind is Sula. She considers herself as responsible for the death of the boy, She is suffering from acute feeling that she is an evil character. At the sane time Nel develops a positive attitude to life and she slowly began to move away from Sula. Soon we find that Sula’s mother dies of b urning. When Sula takes a different path of fierce independence and total disregard for social conventions Nel takes the path of a peaceful married life. Sula leaves the bottom for ten more years. During that time she makes affairs with especially white man. When she returns to â€Å"The Bottom† the people considers her as a figure of evil, particularly because of her interracial relations. She even develops relation with Nel’s husband Jude. Jude abandons Nel for that. Later when Sula dies Nel herself blames herself admits her

Project Management Research Paper Example | Topics and Well Written Essays - 1500 words - 1

Project Management - Research Paper Example A project can be considered an endeavor which is temporary with a beginning and an end which is defined. It is usually constrained in terms of resources and time thus it is pursued in order to achieve unique objectives and goals with added value or beneficial change (Heldman, 2011). Thus, project management is tasked with the responsibility of ensuring that all the goals intended for a certain project are achieved. This paper will research comprehensively the significant principles of project management by selecting the aspects of a project that are crucial and discussing them further. It aim is to establish the fact that project management as a discipline is crucial in successfully achieving an organization’s objectives Project Life-Cycle Management and the Benefits of Project Management to an Organization Generally a project life cycle management has four phases which are Initiation, planning, execution and closure (Watt, 2013). 1) Initiation The initiation phase involves de veloping a business case, undertaking a study of feasibility, establishing the charter of the project, appointing the team to undertake the project, setting up an office for the project, and finally performing a phase review. 2) Planning Planning involves creating a plan for the project, coming up with a resource plan, a financial plan, and a quality plan. Coming up with a risk plan, procurement plan, and a communication plan is also done in this phase. 3) Execution This is the phase where deliverables are built. It is also in this phase where the project is controlled and monitored. Here, â€Å"cost management, time management, quality management, risk management, change management, communication management, procurement management, acceptance management, and issue management are performed† (Murch, 2001). 4) Closure Here steps are taken to wind up the project formally. Project Organizations and the Importance of Leadership and Sponsorship From a project management point of vi ew, there are three types of organizations, functional, projectized, and matrix organizations. In functional organizations, the manager is in charge of everything including team members completely. In projectized organization, teams are divided into different projects and when the project is over they move to another one. Finally, matrix organizations are a combination of both functional and projectized types of organization. Both leadership and sponsorship play a vital role in project management. The importance of sponsorship is that it avails all the necessary resources needed in project management ensuring that that the project meets its desired goals. On the other hand, the importance of leadership is that it plays a crucial role of controlling, planning and organizing the resources that have been provided by the sponsors ensuring that they are fully utilized enabling the project management team to realize their goals. Leadership in project management also ensures that a project is sponsored fully since it is tasked with seeking sponsors who are obvious beneficiaries of the project once it is undertaken and completed. Project Team Building and Techniques of Successful Team Building A project team is the group of personnel tasked with undertaking the whole process of the life cycle of project management. They may be each tasked to different processes of the project. There are various factors that should be considered when undertaking project team building. It is important for project leaders to understand the project which is

Homodyne receivers Essay Example | Topics and Well Written Essays - 500 words

Homodyne receivers - Essay Example The architecture of homodyne receiver comprises the basic RF circuits which ensure the work flow of the equipment namely Band Select Filter (BSF), Low-noise amplifier (LNA), active mixer, oscillator and a Channel Select Filter (HFS, 2008). LNA is an amplifier which converts the received signal to acceptable levels while minimizing the noise. (Varma,Kunder,Daruwalla,2003). The active mixers are responsible for frequency up conversion and down conversion functions  (Beckwith, Schiltz, 2003) where as Oscillator generates a series of waves which is mixed with the RF signals (Fukatsu, 2005). Channel Select Filter converts preferred low power RF signal into significantly powerful ones. The primary principle of operation of a direct conversion receiver, is the down-conversion of incoming RF signal to base-band in one step by mixing with an oscillator output of the same frequency and hence the name ‘homodyne receiver’. The resulting zero frequency signal is then filtered with a low-pass filter to select the desired channel. (Ma,2001). This process of operation has been illustrated in the following diagram. The simplicity in its constitution and function is the prime advantage of this type of receivers. With relevance to the changing performance and functionality requirement for the emerging technologies, the homodyne model becomes more practical to implement. The major disadvantage of homodyne receiver is that the down-converted signal is extremely sensitive to DC voltage offsets due to current leakage from the local oscillator entering into the LNA and mixer. This demands high requirements on reverse isolation and low substrate coupling. Moreover because of the down-conversion of the RF signal to zero IF, the noise in the oscillator must be minimized and the distortion or linearity must be kept very low for the LNA and mixer. This causes power dissipation as well. (HFS,

What are the effects of temperature on electricity demand in Essay

What are the effects of temperature on electricity demand in Sacramento, California in July and August 2008 in the daytime - Essay Example Moreover, positive linear relationships have appeared between the electric consumption and the selected variables of weather conditions. For proper planning of future investments in energy generation sector, policy makers require forecasts of electricity demand. The demand of electricity consumption in California has more than quadrupled since 1960. There are various factors, which are contributing to the increased energy consumption in California such as uncertain regulatory environment, swift population growth and economic growth. Apart from that, climatic change is another factor, which can also influence the electric consumption thereby, affecting the long term planning of electricity supply. Since climatic changes such as lower heating demand and higher cooling demand can directly influence the energy consumption in any economy therefore, this research study will evaluate its effects on energy consumption in Sacramento, California. This research will also assist the policy makers to analyze the extent to which the weather conditions can affect the energy consumption in Sacramento. Therefore, it will be very usef ul to meet the challenge of energy consumption demands in Sacramento. After conducting this research study, the answers to various questions will be achieved such as, what is the impact of weather conditions on electricity consumption? What are the affects of global warming on electricity consumption? The forecasts of electricity demand in an economy are made in consideration to the factors such as technological changes, income of consumers, population growth and prices. However, researchers have found that weather conditions variables should be also used to forecast electricity demand. A huge literature work has been done to study this relationship. In California, the population growth in the hotter interior regions of the state is causing growth in cooling demand, which

Full Day Kindergarten Essay Example for Free

Full Day Kindergarten Essay Full day kindergarten should be mandatory and of no extra cost for all of the elementary schools. This will boost the children’s academic achievement. The children that are exposed to full day kindergarten will learn more in literacy and mathematics than those in half-day kindergarten. The students that are in a full day program get to spend more time on their math, writing, and reading activities. The full day students also get the advantage of being able to participate in gym, art, and music classes. The half-day students do not get to experience gym, art, or music class. I have seen results first hand because I chose to put my son in a full day kindergarten versus the half-day. I chose to bring my son to a school that is located in Fridley so that he could receive the benefits of the full day kindergarten. The half-day program that Blaine offers has a very undesirable schedule for parents who work. The half-day schedule for Blaine elementary school is full days Mondays, Wednesdays, and every other Friday. I think that the earlier the educational intervention begins the higher the impact and the more likely the effects will be retained. Other than the health of a child, I think that nothing should be more important than their education. Giving children the opportunity to be in a full day kindergarten program gives them opportunities that the half-day students do not receive. One of the opportunities is being able to spend more time on reading, writing, and math. The teachers also have more time to sit one on one with each student one or in small groups and work on these skills. They also have a different theme for each month that they focus on. Some examples of the themes are the solar system, U. S.  presidents, maps, and the celebrations around the world. Children also absorb things more easily when they are younger. Being a mother of a full day kindergarten student, I see the results of the extra reading, writing, and math that the teacher does with him. My son is one of the youngest in his class and he is reading at a first grade level. As for his writing, he attempt to write big words using phonics. For example, I came home one day a few months ago and he had written on his dry erase board â€Å"I see a red ladebug†. He also brought home a worksheet that he had written about his favorite fruits. On this worksheet, he had written â€Å"watrmlon†. As far as his math goes, he is always measuring things in the house with a kid’s yard ruler. The themes that they work on each month give the students the ability to know what is going on in the world around them. My son came home from school one day and told me that there was a planet that was not considered a planet anymore. I did not know this and I was in complete awe. According to Debra Ackerman, â€Å"Children in full day kindergarten programs score higher on their achievement test than those in half-day programs. Full-day kindergarten advocates suggest that a longer school day provides educational support that ensures a productive beginning school experience and increases the chances of future school success. In both full-day and half-day programs, kindergartners spend most of their class time working on reading, language arts, and math activities, but the total number of minutes teachers devote to specific subjects differs. For example, 80 percent of full day but only about 50 percent of half-day programs devote more than 30 minutes each day to mathematics instruction. Sixty-eight percent of full day but only 37 percent of half-day classrooms dedicate at least 60 minutes to reading instruction each day. Perhaps most striking, 79 percent of full-day teachers read aloud to their students every day, compared to 62 percent of half-day teachers. Reading aloud is a critical activity in helping to develop children’s reading skills. Additional research shows children’s literacy learning is enhanced in full-day programs, as the full-day schedule provides a more intensive, ongoing, enriched language and literacy experience for the young child. † (Ackerman) Children in full day kindergarten programs score higher on their achievement test than those in half-day programs. I asked my son’s kindergarten teacher, Ms. Janssen, what the average for reading was for her class. Ms. Janssen stated that the majority of her students are already in the first grade reading level as of the end of the second trimester. As said by the Indiana Association of Public School Super Intendants, â€Å"Full day kindergarten programs are associated with greater reading achievement gains during the kindergarten year than half day programs†. (Plucker, 6) The students are graded on their writing and math abilities as well. According to the Kalamazoo Public Schools reports, â€Å"The group of kindergartners advanced in 2010 to first grade at Kalamazoo Public School, where 60 percent tested at or above the 50th percentile in reading on the Iowa Test of Basic Skills last April. That’s a 7-point increase compared to Kalamazoo Public School first-graders tested in April 2009, Rice said. On the Iowa Test Basic Skills math test, 52 percent of first-graders tested at or above the 50th percentile last spring, a 12-point jump over spring 2009. The Iowa Test of Basic Skills are administered in schools nationwide and is a norm-referenced test, which means scores are based on how students perform compared to other test-takers. The Kalamazoo Public School results show that 60 percent of Kalamazoo students are in the top half of first-graders nationwide in reading and 52 percent are in the top half in math. † (Mack) Children who are in full day kindergarten have better social and behavioral effects than those who are in half-day kindergarten. When children are in school for the full day they have more time to get to know the other students. They get more time to interact together socially and they are learning while they are interacting. The students also get to go to specialists and they go with their classmates. Some of the specialists that Hayes Elementary offers are music, art, Spanish, and gym. Going to the specialist is something that the full day kindergarteners get to do and the half-day kindergarteners do not get to do. These students also get to spend more time with the teacher. This means that they will be less hesitant to approach their teacher. According to Clark, â€Å"Some researchers have examined social and behavioral effects. According to researchers, a clear relationship emerged between the kindergarten schedule and childrens behavior. Teachers rated children in all-day kindergarten programs higher on 9 of the 14 dimensions; there were no significant differences on the other 5 dimensions. Other researchers who have studied social and behavioral outcomes found that children in all-day kindergarten programs were engaged in more child-to-child interactions and they made significantly greater progress in learning social skills†. (Clark) In the kindergarten classrooms of Hayes Elementary, the students get into groups called centers. During this center time, the teacher takes a group of five students to a table to do independent reading and the rest of the students go to a center. The centers are groups of three or four students and the students get to interact socially while doing something educational. Some examples of the centers are writing center, listening center, leapster center, and art center. The writing center is where the students can write freely. The listening center is where the students put on headphones, listen to directions, and write down what they hear. The leapster center is where the students get to play a handheld learning game that integrates math, reading, and spelling in the games. Finally, the art center is where the students get to draw and color what they want. When the time is up the students clean up as groups. A full day of learning offers many social and emotional benefits to kindergarteners. As stated by NEA, â€Å"They have more time to focus and reflect on activities, and they have more time to transition between activities. When children are taught by qualified teachers, using age-appropriate curricula in small classes they can take full advantage of the additional learning time—social, emotional, and intellectual— that a full day allows. Further, research finds that children adjust well to the full-day format. † (NEA) The full day kindergarten teachers plan and use the extra time in class well. The time in class is spent differently in both the full day kindergarten and the half-day kindergarten. According to the research that the Indiana Association of Public School Superintendents, â€Å"The research provides evidence that time in full day kindergarten programs is different both quantitatively and qualitatively from how time is used in half day programs† (Plucker, ii). Full day kindergarten offers benefits to teachers. Teachers prefer the full day program to the half-day program. If there is a child that is struggling with something, the teacher has the ability to find time to help that student. There is also more time to finish activities. According to Ms. Janssen, â€Å"With the full day program I am able to get through four reading groups versus two reading groups in one day. With the full day program we are able to go more in depth on our unit that we focus on in class. † (Janssen) According to the NEA, â€Å"Switching to full-day kindergarten gave teachers more time to plan the curriculum, incorporate a greater number of thematic units into the school year, and offer more in-depth coverage of each unit. † (NEA) In the half-day programs there is less time for multiple activities. According to Dr. Martinez, â€Å"Many kindergarten teachers favor full day kindergarten because they find it difficult to balance cognitive activities and affective social activities in the short kindergarten day. † (Martinez, 2) Teachers also prefer full day kindergarten because there is more instructional time than that of a half-day kindergarten program. As stated by the Indiana Association of Public School Superintendents, â€Å" Across all of the schools in the Indiana sample, the proportion of instructional time is similar across program types, resulting in much greater instructional time in full day programs, representing approximately 40-50% more instruction in full day programs than half-day programs†. (Plucker, ii) Teachers also have the benefit of getting to know the students and their parents better. According to Dr. Martinez, â€Å"Teachers state that they have a chance to know children and parents better, to do more individualization of instruction, and to expand the curriculum horizontally. † (Dr. Martinez) There are so many benefits for the children. A very important benefit is that the full day kindergarteners have the opportunity to an easier transition into the first grade because they are already used to the full day schedule. The time that the students get to spend with the teacher is a great benefit as well. The extra time that is spent with the teacher is as much beneficial for the teacher as it is for the students. According to the research from Dr. Martinez, â€Å"Teachers thought children developed closer relationships and were more relaxed in the full-day program and felt more a part of the school. Teachers indicated they were able to give more individual attention to students and that children had more time to develop both academic and socialization skills. Teachers noted they could work more on the continuing development of each child and felt children showed more advancement. Teachers indicated they felt closer to the children and that they got to know both child and family better. Some indicated in the full day they felt more flexible, were more relaxed and spontaneous, and felt better prepared to meet with parents. † (Dr. Martinez, 6) The time that the students get to spend on activities is another great benefit. According to NEA, â€Å"in a study evaluating teachers’ views on full-day kindergarten, teachers reported a number of benefits for themselves as well as children and parents. Participating in full day eased the transition to first grade, helping children adapt to the demand of a six-hour day. Having more time available in the school day offered more flexibility and more time to do activities during free choice times. Having more time actually made the kindergarten program less stressful and frustrating for children because they had time to fully develop an interest in activities. Participating in  the full-day schedule allows more appropriate academic challenges for children at all developmental levels. Children with developmental delays or those at risk for school problems benefited from having more time to complete projects and more time for needed socialization with peers and teachers. † (NEA) Full day kindergarten offers more benefits to the students that are at risk and children that come from educational and economical disadvantaged homes. If the full day kindergarten programs cost money, as most do, they cost around 3000 dollars per child for the year. The 3000 dollars is charged to the parents of the child. The children that come from the educationally and economically disadvantaged homes would not be able to attend because of the cost. These children are the ones that benefit from the program the most. According to the Indiana Superintendents, â€Å"Students at or below the poverty level enrolled in full day kindergarten scored statistically significantly higher in math and reading than their half day counterparts. Poor children enrolled in full day kindergarten programs tested statistically significantly above half day pupils on reading, spatial, and verbal skills, naming colors and letters, and identifying numerals. †(Plucker, 6) Parents prefer full day kindergarten as well. I as a mother prefer the full day kindergarten program to the half-day program. One of the advantages is that I do not have to figure out childcare and who would bring my son to the childcare. Trying to figure out childcare and school between my job schedule would be undesirable. As said by Dr. Martinez, â€Å"Full-day kindergarten saves parents day-care problems, while providing children a comprehensive, developmentally-appropriate program. Parents said that children often feel more stress when they have to go from a school situation to a day-care environment, where different rules and philosophies apply. Therefore, parents favor a full-day program, which reduces the number of transitions kindergartners experience in a typical day. † (Dr. Martinez) Full day kindergarten also takes a huge cost out of many parents’ monthly budget including mine. Even though some people would be against this and say, â€Å"Why would I have to pay for your childcare? † I would say that many parents including myself pay taxes too. Their parents wanted them to have the best education that they could have gotten. Most importantly, I know that my son and many other children are getting the best out of their day while they are in school. They are having fun while they are learning. My son enjoys being in school. If he had a choice, he would go on Saturdays and Sundays. Children attending full day kindergarten spend the day learning instead of watching television or playing video games. Full-day kindergarten provides parents with better support for their children. According to NEA, â€Å"For parents who work outside the home, full-day kindergarten means that children do not have to be shuffled between home, school, and childcare. For all parents, there is more continuity and less disruption in the child’s day and more time for focused and independent learning. One study of parent attitudes found that after the second year of a full-day kindergarten program, 100 percent of full-day parents, and 72 percent of half-day parents noted that, if given the opportunity again, they would have chosen full-day kindergarten for their child†. (NEA). In conclusion, having full day kindergarten should be mandatory. There are many benefits of the full day kindergarten program. The benefits are not limited to the students. Teachers and parents also get great benefits out of the full day program. According to MaryBeth, â€Å"Research has shown that it is important to begin learning early in life. School systems that have implemented the academically based full day kindergarten are finding it to be successful. † (Calvin) If I had to choose again if a child of mine was going to go to full day or half-day kindergarten, I would not even have to think twice. A child’s education should be one of the most important things to think about. These children will be the future and they need a great education to get there. * Works Cited Calvin, MaryBeth. Expectations for Kindergarten in 2010. 3 February 2010. 3 March 2011. http://www. suite101. com/content/expectations-for-kindergarten-in-2010-a196473 Clark, Patricia. Recent Research on All Day Kindergarten. 2004. 4 March 2011. http://www. ericdigests. org/2002-1/kindergarten. html Debra J Ackerman, W. S. Making the Most of Kindergarten. March 2005. 4 March 2011. http://nieer. org/resources/policyreports/report4. pdf Janssen.

How Happy could Gay Men be in a Homophobic Society such as Ours Essay Example for Free

How Happy could Gay Men be in a Homophobic Society such as Ours Essay Homosexuality is no longer an undisclosed idea amongst us, and their existence in our society is no longer a question to be raised. As we know, they enter the same shops we visit every now and then; they ride the same buses and subways we catch; they walk the same streets we tread everyday; they breathe the same air we do, all for one apparent reason: they are no less human than any of us in this society could possibly be. Despite the common knowledge we all have about the existence of these people who suddenly came out from the box, it still raises different reactions from the crowd of the so called â€Å"normal people†Ã¢â‚¬â€as the society itself may refer to it. While others have learned to accept the given fact that there is a possibility of alteration to the socially set standard of normality, such as this one on the area of gender, there are still some who just couldn’t practice the act of coexistence with these so called â€Å"new breeds. There are still people who religiously believe that the defiance of the â€Å"norm† such as crossing from one gender to another is absolutely unacceptable. Given this reality, a lot of attempts have been made to somehow sway these people out of their enclosed bubbles. Even media, one of the most influential elements in our society, took a step further by recognizing the existence of gays and lesbians in their projects themed after differe nt slices of life—like the top notching series Will Grace, and the award-winning movie Philadelphia. With people’s warm embrace with the idea in moving pictures, it seemed no far from the possibility that they could, one way or another, welcome the idea in reality with open arms; the only question remaining is: how wide open could these people extend their arms based on what their televisions feed them? According to Marisa Conolly on her article entitled Homosexuality on Television: The Heterosexualization of Will Grace in Print Media, despite the television show Will Grace’s attempt to promote the â€Å"normality† of the existence of gay men in the society, the show wasn’t able to fully liberate the misunderstood bunch. Intentionally or not, certain limitations have been set by the said show, leaving unnecessary provisions among viewers which they could refer to in terms of classifying homosexuality unacceptable and acceptable for the public’s eyes. Generally, Will, one of the main characters of the said show who happens to play a part of a supposed homosexual, was somehow portrayed in a heterosexual manner; his mere association with Grace, a straight female character, shades the scene to a different color. Their supposed friendship was brought into a different heterosexual border of relationship, wherein platonic is brought into a twisted romantic angle—somehow portraying him caught in between the certainty of homosexuality and the tendency to lean on heterosexuality. Unfortunately, their possible interest to sell is totally negating the promotion of the other, thus making it more complicated for the viewers whether to absorb him as a subtle gay who simply seeks recognition, or as a male, in the middle of an identity crisis, still clinging on the idealism of heterosexuality through tricky dramatization of his relationship with a straight woman. The same idea was raised in the film Philadelphia by Jonathan Demme. On the said movie, instead weighing through the inconsistency of the perceived representation of character, the viewers are simply being caught in the middle of a life and death situation. Instead of making their viewers understand the real score within the extent of reality that the film itself is providing, they are subconsciously redefining pity as a substitute for this understanding. They have misused the forthcoming of death to the gay persona’s advantage by playing on it as if saying: â€Å"Hey, I am dying now of AIDS, and I am gay. Now that I will be leaving this mortal place soon, will you please have the compassion of accepting me for who I really am? † Personally, I don’t think that this is the proper way of educating the people because it is basically misleading. Though the two groups are closely knitted by its constant reception of seclusion from the society, it is unfair to define being gay no different from having AIDS. Being gay is not a deadly viral disease like AIDS; it is simply a way of life that is, more often than not, being misunderstood. Upon watching the film, I was left caught at the vagueness of Denzel Washington’s character. I thought at first that he will be the one responsible to set free Tom Hanks’ character, but by the end of the film, my hopes were dropped on the floor. His supposed homophobia, which I first thought will be the vital element he has as one of the lead character, somehow got lost in the latter part of the story. The issue tackled dealt mainly on Hanks’ viral illness and how most people generally react to it—giving the homosexuality issue, which is more widespread in reality, a weak standpoint. The common ground between the two different portrayals of gay men stated above is its tendency to seek for conditions before actually opening the idea of acceptance. For television sitcom Will Grace, they sought for a subtle way to conform with the â€Å"norms† by partially heterosexualizing the gay character, while for the movie Philadelphia, they played with emotions, most specifically guilt, by bringing into their attention that death is an uneventful future for the character. Basically, in their own particular ways, they are always looking for certain loop holes to pull off gayness acceptable—meaning gayness itself defines no reason to stand on its own. In this case, their uncritical viewers tend to get accustomed in looking for such passages before they actually accept certain circumstances, which unfortunately not every gay man has. In the end, publication of ideas and slices of life such as these only implies that as time passed by the society is still keeping its doors closed to the recognition of homosexuality’s existence. Again it only shows the greatest weakness that any society has: a fear of the â€Å"unordinary. † They are not exactly liberation but rather a form of deception in order to switch the attention of the critical public regarding their claim for ample recognition to homosexuals. None of these moving images placed a dot at the end of the statement â€Å"we accept homosexuality†; instead, they only made the issue more complex than ever by adding up the condition â€Å"if and only if† to the said declaration. If the shows themselves couldn’t accept the fact that gay men exist, how could their viewers do? I could give credit for the attempt pull out gays and lesbians from their malicious-satirical stereotype of simply being unpleasant, loud and mischievous, but still, that doesn’t make it enough for me. Compassion may be the best way to seek approval, but seeking proofs out of the ordinary and passing it off as the best solution is nothing but a substandard achievement. Homosexuality isn’t actually an issue seeking for a special treatment; that will be way too much for a goal now that it couldn’t even reach the approval of being lined up on the average level. All gays and lesbians need is the chance to be treated in a normal way—no more and no less than how people accept heterosexuals—where in they are not shoved away as if they are infectious beasts. Since media started this crooked representation of homosexuality on screen in the first place, I believe that they will be the only one who could correct this. Next time they produce best selling stories about homosexuals on their reels, they should try taking away those â€Å"special cases† that tend to sensationalize their stories—like exploring Will’s manly side as a gay man and Hanks’ incurable illness. If they want to represent gay men as part of the normal sector in our society, then they could probably represent them as simple as being another friendly neighbor from the block without a semi-romantic relationship with a straight female, but rather a nonchalant relationship with another man, or a successful lawyer who need not die at the end of the story just to gain recognition for his success as a lawyer; instead, he could just be another lawyer who saved the day—roles as simple as that, just like most heterosexuals portray. In that way, it will seem to be more realistic and fair for these people who usually live under the shadow of our judgmental society.

Extracting and Analysing Plasmid DNA From E.coli

Extracting and Analysing Plasmid DNA From E.coli Introduction Deoxyribonucleic acid (DNA) is a molecule present in all living things, and they carry genetic information which determines every characteristic a person can have. DNA contains 4 chemical units: Adenine, Guanine, Thymine and Cytosine. These 4 letters are organized to make genes which contain information to make proteins. As scientists have discovered, it is the genome (DNA sequence in a particular arrangement of the 4 letters) that makes every human unique. During the first stages of cell division, the human DNA is organized into 46 tightly coiled structures called chromosomes. As a cell divide, the chromosomes are copied over to the new cells, ensuring they receive a full copy of the genetic blueprint. Objective Isolate DNA of cheek cells Extract chromosomal DNA from strawberry Extract plasmid DNA from E.coli. General Method Collect cells Split cells open and release contents Destroy enzymes which break apart DNA Separate DNA from other cell components Precipitate DNA General Materials Solution I Solution II Solution III Tubes of various sizes according to use Proteinase K (10mg/ml) Strawberry Filter funnel DNA extraction buffer Chlorofoam LB Liquid Medium 5M NaCl 70% Ethanol 95% Ethanol Centrifuge Hot water bath Lysis Buffer DNA of Cheek Cells Collect cheek cells by rinsing mouth with saline solution Saline solution prevents cells from splitting open too soon Spin solution in a centrifuge to collect cells at the bottom of the tube Empty out the liquid, leaving the cell pellet at the bottom Add Lysis Buffer (Contains soap, salts and ions, buffers) Soap: Destroy fatty membranes that enclose cells Destroy nuclei membranes in the cells Salts and ions: Bring up osmotic pressure (pressure applied to solution needed to prevent the inflow of water) outside the cell, which helps break apart membranes Buffer: To maintain pH Breaks open cells DNA released into solution Add Proteinase K Digest contaminating proteins Degrades nucleases which attack nucleic acids Put the solution in hot water bath Enables Proteinase K to work efficiently Kill enzymes in the cytoplasm which can break apart DNA Add 5M NaCl Change polarity of solution to differentiate DNA from fats, carbohydrates and proteins DNA dissolves in ionic solutions, the rest do not Centrifuge solution Separates DNA (dissolved in clear liquid) from fats, carbohydrates and proteins (solid pellet) Transfer clear liquid (containing DNA) to new tube Add cold 95% ethanol to new tube Precipitate dissolved DNA from ionic solution since DNA is not soluble in alcohol The colder it is, the less soluble DNA (Can precipitate more) Coldness slows down enzymatic reactions which can break DNA apart Centrifuge new tube Resulting white pellet is DNA of cheek cells DNA of Strawberry Mash strawberry Add DNA extraction buffer (contains shampoo/soap NaCl) and mash Shampoo/soap: Dissolves cell membrane which is made up of lipid bilayer NaCl: Removes proteins that are stuck onto DNA Prevent proteins from precipitating along with DNA in ethanol Filter and add cold ethanol Precipitate DNA Twirl glass rod at interface between ethanol layer and slurp layer Resulting sticky mass is the plant DNA Plasmid DNA of E. coli Add solution I (contains glucose, Tris, EDTA) to prepared pellet Glucose: Increase osmotic pressure outside cells Tris: Maintain constant pH EDTA (Ethylenediaminetetraacetic acid): Protects DNA from enzymes which will degrade DNA Add solution II (contains alkali substances detergent) Alkali: Breaks open the cells Break down DNA into single strands Detergent: Break membrane apart Add solution III (contains acidic substances) Neutralizes pH so DNA strands can get back together as double stranded Precipitates cellular debris E. coli plasmid DNA remains in solution Add chloroform Extract DNA Centrifuge mixture Separates plasmid DNA and debris chromosomal DNA Transfer some amount of liquid into new tube Add 95% ethanol Centrifuge new mixture Purify plasmid DNA Pour away liquid and add 70% alcohol Remove remaining salts Centrifuge mixture Pour away liquid and spin the tube Resulting pellet is plasmid DNA Discussion/Extensions Why is DNA extraction important/used for: Crime and historical identification Lineage/origin identification Diagnosis of diseases Mass produce gene/protein important for treating diseases, using further DNA technology Genetic engineering Other DNA extraction methods: Anion-exchange Uses chromatography technique Nucleic acids of DNA are composed of negatively-charged phosphates Positively-charged substrate used to bind to the negatively-charged phosphates Proteins and RNA are then removed with medium-salt buffers Silica Gel Advantage: Fast, reliable, economical Uses silica-gel membrane to adsorb nucleic acids of DNA Catalysts: Chaotropic salts Buffers used in lysis helps DNA to adsorb on silica-gel membrane, and washes away metabolites and proteins Salting Remove proteins and contaminants by using high concentrations of salt Precipitates removed using centrifuge DNA recovered with alcohol Organic extraction Mix dead cells with phenol, chloroform and alcohol DNA extracted using alcohol precipitate Cesium chloride (CsCl) Mix suspended DNA with CsCl and ethidium bromide Solution centrifuged DNA extracted with isopropanol Limitations This general method of DNA isolation consists of many limitations: Inability to remove inhibitors of polymerase chain reaction Too many steps may be too time-consuming Multiple tube transfers may increase risk of contaminations by à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€¹Ã…“outsideà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ DNA Conclusions This simple experiment provides an introduction to the procedures that are used in modern microbiological laboratories. Other cases can get much more complex, and will involve more sophisticated methods and equipment. The extraction of DNA is the first step of many other fascinating processes, which includes the manufacturing of medicines as well as genetic engineering which alters the genes of organisms.