A Seperate Peace :: essays research papers

In John Knowles book A Separate Peace he communicates how the war in him was taking its toll on him. He uses the characters in a complicated plot to show the destructive forces of war. The characters, Gene and Finny, are the opposing forces in a struggle between the reality of war (World War II) and a separate peace. A peace away from the real war and the awful things that come from it. Through their relationship, which is a struggle on both sides, Knowles establishes the reality of war through a relationship.   Ã‚  Ã‚  Ã‚  Ã‚  Gene Forrestor is established as the force of reality. This idea is established clearly in a speech Gene gives as the narrator of the story.   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"Everyone has a moment in history which belongs particularly to him. It is the moment when his emotions achieve their most powerful sway over him, and afterward when you say to this person â€Å" the world today† or â€Å"life† or â€Å"reality† he will assume that you mean this moment, even if it is fifty years past. The world, through his unleashed emotions, imprinted itself upon him and he carries the stamp of that passing moment forever.† (Knowles, 32)   Ã‚  Ã‚  Ã‚  Ã‚  This statement explains that Gene must have something that is his â€Å"stamp†. This stamp defines an individual standing up for something he believes in. The next paragraph shows that this is true where Gene continues, â€Å"For me, this moment-four years is a moment in history-war the war. The war was and is reality for me. I still live and think in its atmosphere.† (Knowles, 32) Later in the same paragraph he goes on to say: â€Å"America is not, never has been, and never will be what the songs and poems call it, a land of plenty. Nylon, meat, gasoline, and steel are rare. There are too many jobs and not enough workers. Money is very easy to earn but rather hard to spend, because there isn’t very much to buy. The war will always be fought very far away from America and it will never end. Nothing in America stands still for very long, including the people, who are always either leaving or on leave.† (Knowles, 32) This is what Gene stands for in the book A Separate Peace. Gene appears to understand the reality of war and how it affects people. Throughout the entire story Gene is used to bring the destructive reality of war into everyday life at Devon High School where there is an attempt to create and exist in a separate peace.

Company G 3 Year Marketing Plan Essay

XG Wi-Fi Gateway for mobile devices. Introduction With two decades of innovative and award winning design, Company G has grown to be a market leader in consumer electronics. The Company enjoys unparalleled brand recognition and is highly rated and trusted by consumers worldwide. Company G’s products are known for their original design, durability and use of innovative technology. Company G’s brands enjoy both high consumer desirability and high consumer loyalty. With a reputation as a trend setter, many of Company G’s mobile electronic products are sought-after as â€Å"Status Symbols† purchases. Some of the Company’s products benefit from a cult like following among early adopters and some serve as industry bench-marks against similar products. With the introduction of the XG Wi-Fi Gateway, the Company plans to continue to strive to be the first to market in the consumer electronic market segments that it enjoys competing in. The Company will also maintain the practice of extending products life c ycles and promoting their market positions by offering novel peripheral products such as the XG Wi-Fi Gateway timed to support and broaden the market interest and appeal associated with other existing XG products. Mission Statement â€Å"We combine beautiful design and intuitive functionally to provide consumers with desirable products that enhance the quality and convenience of their lives.† The Product The new XG Wi-Fi Gateway for mobile devices allows consumers to easily manage which Wi-Fi enabled mobile device can assess their secured home Wi-Fi network. The XG Wi-Fi Gateway is a peripheral product of the Company’s popular XG Wireless Router series. The XG Wi-Fi Gateway is industry compliant with North America and Euro Zone wireless communication standards and is compatible with other manufacturer’s routers. The XG Wi-Fi Gateway for mobile devices allows a consumer to manage their secure home Wi-Fi network through any other device designated as the â€Å"Administrator†. When a new Wi-Fi enabled device attempts to access the home Wi-Fi network through the XG Wi-Fi Gateway, an alert message is sent to the administrator. The administrator can choose several pre-set network access options as well as select from their own custom rules allowing or limiting network access to specific devices. The XG Wi-Fi Gateway for mobile devices is a 3 inch by 3 inch by 1/3 inch pad that links to the home router via a 2.0 USB plug. The XG Wi-Fi Gateway for mobile devices can also connect directly to any router with the additional purchase of a USB to Ethernet converter cable. The XG Wi-Fi Gateway for mobile devices has a minimal footprint. Once connected, the consumer does not have to interact with or manipulate the devices and it can be hidden or placed out of the way behind a computer or router. The administrator interacts with the XG Wi-Fi Gateway for mobile devices through the Wi-Fi Gateway application. The software is provided and compatible with desktop and laptop computers running Windows, OS X and Chrome operating systems. A free Wi-Fi Gateway application can also be downloaded, installed and run on smart phones and tablets using iOS, Android and Windows Mobile. The XG Wi-Fi Gateway for mobile devices is also compatible with the Xbox360 and PS3 gaming consoles. Consumer Product Classification The consumer product classification for the XG Wi-Fi Gateway for mobile devices falls under a shopping product. Additionally it should be considered with a sub-classification of unsought products. The XG Wi-Fi Gateway extends the functionality and security of modern router, thus the separate, pre-purchase of a router is required. Consumers have ample information available to make decisions regarding purchase decisions for routers; however, they have limited knowledge of the XG Wi-Fi Gateway peripheral or add-on. Consumers will require education and persuasion during the buying process. This is seen as a unique product, currently, there are no other devices or substitutes that offer the functionality of the XG Wi-Fi Gateway. Target Market Majority of our consumers will be males, head of household age 25-54, in a home with a wireless router. The household has multiple computers, smart phones or tablets. Our consumer expresses interest in electronic gadgets and considers themselves to be a â€Å"tech savvy† buyer. The target consumer is conscious about online security threats and has purchased or upgraded anti-virus software in the last 24 months. Our shopper is engaged with online social networks and media with most news delivered to the household digitally. Purchases of electronic products are heavily influenced by the favorable opinions and reviews from friends and colleagues. They are also strongly influenced by negative reviews of products by tech blogs and consumer comments in social media. Household income of our target consumer is $32,000- $70,000 annually with at least one child living in the home. Analysis of Competitive Environment Threat of new competition The threat of new competition is high. Our belief is the technologies associated with the XG Wi-Fi Gateway could be replicated by any of the other leading manufacturers of wireless routers. Company G hold proprietary technology in the design of the XG Wi-Fi Gateway and will fight to protect its interests and rights, however other manufactures could adopt their own existing patents and processes to compete. We feel these other established brands with distribution channels could generate a competitive rivalry if they choose to enter this market. Threat of substitute products or services The threat of a substitute product is low. Consumers determine if they have a need for the features offered by the XG Wi-Fi Gateway or they choose to forgo those features and service. The XG Wi-Fi Gateway has a high level of product differentiation. Consumers attempting to replicate the services of the XG Wi-Fi Gateway will find it technologically challenging and cost prohibitive to duplicate. Bargaining power of consumers Consumers have moderate bargaining power. The XG Wi-Fi Gateway is a discretionary purchase. The consumer has to desire the enhanced control of their home Wi-Fi network and or the additional security offered by the product. Buyers who have suffered a loss from a network breach will be less price sensitive than those only looking to enhance their level of control. We expect downward price pressure due to demand to bundle and discount the XG Wi-Fi Gateway with other XG routers. Bargaining power of suppliers Threats from suppliers are low. While our product is new, most of the individual components are already mass produced or can easily be produced on existing manufacturing lines requiring only minimal retooling. Key proprietary components can be produced by several of Company G’s subsidiaries. Suppliers and materials are plentiful and available globally. Intensity of competitive rivalry Rivalry is low. Currently there are no competing products for the XG Wi-Fi Gateway market. Company G enjoys significant brand recognition and brand loyalty. The XG lines also profits from a history of positive consumer reviews and ratings and benefits from higher perceived value when compared to similar products in the market. Outlays are kept low by utilizing existing manufacturing facilities and distribution channels. Costs, such as R&D, marketing, engineering and packaging design are allocated and shared across the whole XG catalog of products. SWOT Analysis Strengths 1.Company G and the XG Brand have high consumer loyalty and are recognized for innovative product design and functionality. 2.The XG Wi-Fi Gateway is the first of a kind to market. 3.The XG Wi-Fi Gateway received positive reviews from influential tech blogs and media. Support 1.Company G has carefully nurtured and reinforced its company brands. Company G has invested a considerable amount of resources promoting and showcasing the various products in the XG line. XG branded products benefit for the loyalty and familiarity consumers have with the existing line thus helping to lower overall new consumer acquisitions costs. We consider this strength to be a core competency. 2.As a first of a kind to market, Company G can maintain a higher price point by controlling the amount of products available without fear of lost of market share to competition. Company G can operate as a monopoly until others enter the market. First to the market also helps reinforce the XG brand’s reputation as a leader in providing cutting edge technology to consumers. We consider this strength to be a core competency. 3.Our target market reads and is influenced by tech blog reviews. Tech blog reviews are a valuable cost neutral resource for increasing product awareness and help raise consumer sentiment and increase product differentiation. Weaknesses 1.The XG Wi-Fi Gateway is a secondary purchase or upgrade after the initial purchase of a router. 2.Low target consumer awareness of product. 3.Target consumer requires educated before purchase. Support 1.Consumers are resistant to making an additional secondary purchase after deciding to buy a router. Consumers realize the enhanced services the XG Wi-Fi Gateway offers are not essential to a secure home network and may postpone a purchase until a demonstrated need is established. 2.As a first of a kind to market, consumers are not aware of the product. The target market is highly sought after and regularly bombarded with sophisticated marketing campaigns. The XG Wi-Fi Gateway is a peripheral product and does not command the spotlight associated with a flagship product launch. 3.Our target consumer will do research prior to making a purchase. Company G will have to put forth assessable information through multiple media outlets for the consumer to find and review. Additionally, sales persons and other trusted sources will need to be introduced to specifications and features of the XG Wi-Fi Gateway to be credible and persuasive. Opportunities 1.The XG Wi-Fi Gateway can be developed for commercial and retail use. 2.Integration into other manufactures’ routers through licensing agreements. 3.Add versatility with the incorporation with NFC (near field communication) chips. Support 1.The technology in the XG Wi-Fi Gateway could be upgraded to provide a solution in commercial spaces (coffee shops, restaurants stores†¦) that want to control, monitor or monetize their Wi-Fi bandwidth service. This would expand the XG line into a new market. 2.Company G could increase revenues by licensing the XG Wi-Fi Gateway technology to other router manufactures. By providing completive licensing agreements, it reduces the incentive of the competition from developing rival technology. 3.Near field communication (NFC) chips are an emerging technology with potential to disrupt retail checkout/payment process. The inclusion of NFC could help broaden the market for the XG Wi-Fi Gateway as the technology becomes more widely available in the retail industry. Threats 1.Shifts in technology away from Wi-Fi protocols and services. 2.A low cost competitor enters and disrupts the market. 3.A widespread security breach or software flaw could be catastrophic for the product. Support 1.The pace of change and innovations in technology is ever quickening. Consumer sentiment tends to move towards the newest standard. Wi-Fi technology is well established, reliable and widely taken for granted, it is the old guard. Some modern countries have already shifted away from Wi-Fi services in favor of cellular protocols or Super Wi-Fi, which functions in the TVWS bandwidth. Any shift away from the Wi-Fi protocol would require retooling of the XG Wi-Fi Gateway with new technology which may be prohibitive due to IP rights or development costs. 2.If a low cost competitor enters the market, Company G would have to spend additional marketing resources defending its market share. Company G would also have to engage in completive pricing to maintain its market position. Lower pricing and increased marketing efforts will have a negative impact on the XG Wi-Fi Gateway’s profits. 3.A security breach could permanently tarnish the XG Wi-Fi Gateway’s reputation. A major flaw or breach could kill the product’s viability in just a few days. Any breach would be an embarrassment to Company G, could result in lower share prices and expose the company to additional liabilities and lawsuits. Marketing Objectives Product Objective Provide our target consumer with an innovated and desirable product that is friendly and enhances their online activities with ease of use, technological compatibility and upgradeability resulting in annual sales of 1.5 million units in the first year, 3 million by the second year and 5 million by the third. Price Objective Pricing for a stand along XG Wi-Fi Gateway will start at $34.99. Company G will also offer up to a 20% savings premium when retailers order, bundle and promote the XG Wi-Fi Gateway with other XG products. Place Objective The XG Wi-Fi Gateway will utilize existing Company G online and retail distribution channels throughout North America and Europe. Additionally, the XG Wi-Fi Gateway will be carried and offered by the 3 leading cable companies in North America when selling optional residential broadband internet services. 100 days post launch, Company G will also introduce the XG Wi-Fi Gateway into AT&T and T-Mobile retail stores and kiosks in North America along with Vodafone retail outlets in the UK and Movistar retail outlets in Spain. Company G will continue to utilize its proprietary predictive algorithms to ensure global product availability. Promotion Objective We expect to increase our target consumer awareness of the XG Wi-Fi Gateway by 25% in the first six months and by 33% by each year post launch. Catching the attentions of our target consume and demonstrating the XG Wi-Fi Gateway’s unique features will be critical to the product’s success. Company G will leverage its name recognition, reputation and media relationships along with its vast distribution channels to ensure the target consumer has ample opportunities to learn about and interact with the XG Wi-Fi Gateway prior to purchase. These Marketing Objectives are crafted to provide the optimal return for all of Company G’s stakeholders. Marketing Strategies Product Strategies †¢Compatibility The XG Wi-Fi Gateway is compatible with all major router equipment sold in North America and Europe. Our target consumer will be assured that The XG Wi-Fi Gateway will work will even previously purchased equipment regardless of the manufacture. †¢Friendly, Ease of Use The XG Wi-Fi Gateway is a plug and forget it device. The software is multi-operating system compatible. The user interface has been extensively reviewed and focuses group tested to ensure an appropriate and intuitive workflow. †¢Longevity, Durability The XG Wi-Fi Gateway hardware has no moving parts and is incased in a durable vinyl covering. The hardware has a life expectancy, with normal use, of 5 to 8 years. Software upgrades are pushed to the device as needed, no interaction is required from the consumer. Given current trends in Wi-Fi technology, Company G expects the software to be compliant with FCC and EU regulators for 10 or more years. Price Strategies †¢Skimming Model Company G will use Skimming Model for the first 100 days. Leading up to The XG Wi-Fi Gateway’s launch, marketing efforts will target the less price sensitive â€Å"early adopters† portion of our consumer group. †¢High-low Pricing High-low pricing will be utilized for the XG Wi-Fi Gateway after 100 days post launch. Special offers will be presented through online and traditional retailers when they bundle other Company G products with the purchase of a The XG Wi-Fi Gateway. Company G will also offer a rebate program in secondary markets coinciding with â€Å"back to school† activities. †¢Psychological Pricing Psychological pricing will be used to have an encouraging psychological influence on our target consumer. The consumer is well educated and well connected and knows what his peers have paid for other similar products. This pricing model will ensure he feels satisfied with the decision leading up to his purchase and comfortable sharing that information with his peer group. Place Strategy †¢Strategic Channel Alliances Company G will utilize strategic channel alliances to get the XG Wi-Fi Gateway in to areas where our target consumers live, work and play. We are partnering with recognized industry leaders to cross promote their compatible products with the XG Wi-Fi Gateway. This strategy allows consumers to see how the product works with other devices and gives them the opportunity to realize an immediate benefit of ownership. †¢Intensive Distribution Model Company G will also unitize an intensive distribution model. We will maximize our current distribution network to deliver the XG Wi-Fi Gateway to all available channels our target consumer may wish to utilize to make a purchase. †¢Pull Strategy Since our consumer desires product specifications in order to make a purchasing decision, Company G will take that â€Å"teaching† opportunity and convert it in to a desire to, at a minimum, interact with the physical product. We will run a campaign to persuade consumers to â€Å"give it a try yourself at your local electronics retailer†. This pull strategy should help Company G entice retailers to provide the XG Wi-Fi Gateway a more prominent position in their outlets as consumers ask to interact with the device. Promotion Strategies †¢Trade Shows Trade Shows are an important and ideal location to introduce the XG Wi-Fi Gateway to our target consumer. He regularly attends trade shows and often shares part of his experience on social media. If our consumer does not attend a show, he often seeks out opinions or stories from friends that have attended. The trade show environment allows us to craft the best possible informational and presentation opportunity outside of the consumer’s own home. This strategy is important because our consumer tends to make multiple electronics purchase within three months after attending a Consumer Electronics Show. †¢Product Placements Seeing the XG Wi-Fi Gateway in use is important to our target consumer. We are identifying their popular movies, television and web series and negotiating subtle placement of the XG Wi-Fi Gateway in to the main story’s setting. Company G used this strategy successfully for several of its mobile products. The overall return for this strategy was better than that of a 30 second commercial buy on a similar type show. Our consumer pays attention to their favorite show and interprets the commercials as interruptions. †¢Trade Allowances Company G will provide advertising and promotion allowances in targeted markets. Trade allowances will be based on a matrix consisting of ratings for the importance of market, the retailer’s foot traffic, sales volume and ad placement and media buy. Retailers can determine how to use the allowance within the terms and conditions of the trade allowance agreement. This strategy demonstrates that Company G values the retailer’s understanding of how to capitalize on the unique marketing challenges in their local market. Tactics and Action Plan Product Action Plan †¢Compatibility oTactic: Test and adjust all XG Wi-Fi Gateway components to ensure the final unit meets all FCC and EU regulations. Test and rate for compatibility against all targeted compatible products. Make adjustments and updates when identified. oDue Date: 6 months before launch then ongoing every 6 months throughout the products life cycle. oResponsible Party: A team made-up of members for the software development group, components and hardware group, competitor intelligence group and the product management team. †¢Friendly, Ease of Use oTactic: Ensure the XG Wi-Fi Gateway is user friendly and offers an intuitive user interface. oDue Date: 9 month ahead of launch. Review will also be conducted before the release of any update that may impact the user interface. oResponsible Party: A team made up of members from market research, software development, public relations and the product management team. †¢Longevity, Durability oTactic: Only high quality components from Company G selected suppliers will be utilized in the manufacturing of the XG Wi-Fi Gateway. All parts are randomly selected for quality assurance and destructive testing throughout the assembly cycle. oDue Date: Continuous once components arrive for assembly. oResponsible Party: Quality control team as well as independent 3rd party auditors. Price Action Plan †¢Skimming Model oTactic: Capitalize and maximize revenue on consumer interest and desire to own a cutting edge product. oDue Date: Initial pricing to be finalized 90 days prior to launch and monitored for the first 100 days post launch oResponsible Party: Financial analysts, accounting, channel marking managers and product management. †¢High-low Pricing oTactic: To maximize the revenue opportunities by providing incentives for retailers and consumers by making special offers by bundling Company G products or offering appropriate rebates. oDue Date: Special pricing, bundling offers and rebate programs will be finalized at launch then reviewed every 3 months. oResponsible Party: Marketing managers, financial analysts, channel marking managers and product managers. †¢Psychological Pricing oTactic: Ensure our target consumer is persuaded that the perceived value is greater than actual retail price. oDue Date: 90 days prior to launch then every 3 months. oResponsible Party: Marketing managers, public relations team, consumer research team, independent 3rd party consumer survey team Place Action Plan †¢Strategic Channel Alliances oTactic: Partner with non-retail partners to introduce the XG Wi-Fi Gateway in unique and impactful locations and situations to our target consumer. oDue Date: 1 year prior to launch then every 3 months. oResponsible Party: Marketing team, channel marking managers and product managers. †¢Intensive Distribution Model oTactic: We will engage all of our distribution and retail partners throughout the entire product cycle. oDue Date: 1 year prior to launch then continuous. oResponsible Party: channel marking managers and distribution management team †¢Pull Strategy oTactic: Entice consumers to ask their local retailers about the XG Wi-Fi Gateway oDue Date:90 days prior to launch then continuously for the first 100 days oResponsible Party: Marketing team and public relations team Promotion Action Plan †¢Trade Shows oTactic: Secure prominent floor space at CESs and Home Shows in major and secondary markets oDue Date:1 Year prior to product launch oResponsible Party: Marketing team, product management team †¢Product Placements oTactic: Identify and secure placement opportunities on targeted media outlets/shows oDue Date: 9 months before launch and through the first year oResponsible Party: Marketing team and media relations team †¢Trade Allowances oTactic: Provide strategic retailers marketing and promotional resources to increase awareness of the XG Wi-Fi Gateway in the local markets they serve. oDue Date: 3 months prior to launch then ongoing. oResponsible Party: Marketing team and channel marking managers Monitoring Procedures To ensure the Product and Marketing Teams meet the XG Wi-Fi Gateway meets Company G’s financial performance goals: Monitoring Activity: Regular review of ongoing product performance and benchmarking. Due Date/Frequency: Weekly meetings.

Intermediate Accounting Essay

Nicholas Inc. is in need of a new punch press to increase its production output. Their company policy is to have the purchasing department obtain 3 different vendor bids for any major purchases. The engineering department of Nicholas Inc. has determined that each of the three vendor’s punch presses is substantially identical and each has an estimated useful life of 20 years. Maintenance on the machine is performed at year-end. With a cost of capital of 10%, it is our job to determine which vendor to purchase the new machine from. The engineering department has determined the annual maintenance expense associated with the punch press to be $1000 per year for the first five years, $2000 per year for the next 10 years and $3000 per year for the last five years. To calculate the present value of these accumulated costs you need to calculate the present value of an ordinary annuity of $1,000 for the first five periods plus the present value of an ordinary annuity of $2,000 in periods 6 thru 15 plus the present value of an ordinary annuity in periods 16 thru 20. This is equal to: =1000 x PV of OA + 2000 x PV of OA + 3000 x PV of OA =1000 x 3.79079 + 2000 x (7.60608-3.79079) + 3000 x (8.51356-7.60608) =$14,143.81 The value of the punch press from Vendor A is equal to $55,000 in cash at delivery and 10 year end payments of $18,000 each. To calculate the present value of the purchase, you need to calculate the present value of an ordinary annuity of $18,000 plus the initial payment of $55,000. This in preset value is equal to: =55000 + 18000 x PV of OA =55000 + 18000 x 6.14457 =$165,602.26 Vendor A offers a separate 20-year maintenance service contract valued at $10000 made at the initial purchase. This would save the company $4,143.81 in maintenance costs over the life of the press. Including maintenance costs associated with this punch press, the total amount of money spent on this machine in present day dollars would be $175,602.26 The value of the punch press from Vendor B is equal to forty semiannual payments of $9,500 each, with the first payment due at the time of delivery. To determine the cost in present value dollars, you find the present value of an annuity due of $9500 for 40 periods at 5%, which is equal to: =9500 x PV of AD =9500 x (17.15909 x 1.05) =$171,161.92 Vendor B will perform all year-end maintenance associated with the press at no additional cost, so the present value amount spent on the equipment would be $171,161.92 The value of the punch press from Vendor C is equal to $150,000 cash at the initial time of delivery. Since no annual maintenance package is offered from Vendor C, we must assume the cost of maintenance will be equal to what the engineering department had determined above. The present value dollar costs associated with the purchase of the press from Vendor C is $164,143.81. Nicholas Inc. should use Vendor C to purchase the new punch press. Using present value dollars to determine how much the press will cost today, Vendor C offers the cheapest purchase price for the machine. One factor other than the price of the equipment Nicholas Inc. should consider is the balance in their cash account. Do they have a large enough balance to cover the large initial payment of $150,000? Also, if they do have enough cash on hand to make a $150,000 initial purchase, will this result in Nicholas Inc. being short on the cash that it needs for other normal expenses like payroll, utilities and raw materials purchases? If a cash shortfall would result from purchasing the press from Vendor C, then Nicholas Inc. may be forced to use Vendor B who offers a financing plan but will result in them paying more in present value dollars for the press. The most recent concept statement that deals with present value measurements in accounting is the Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements. This was issued in February of 2000. When observable dollar amounts are not available to determine the value of an asset or liability, accountants often turn to estimated cash flows to determine the carrying value of the asset or liability in question. Since those cash flows usually occur in one or more future periods, present value concepts of the future cash flows are used to determine the value of the asset or liability. The goal here is to determine the difference in value between these cash flows if they were received today and when they are received in the future. Examples of assets and liabilities that would use present value concepts to determine their carrying value are notes payable, bonds payable, notes receivable and bonds receivable. The following are key terms related to present value and its use in accounting measurement practices. Best estimate is the single most likely amount in a range of possible estimated amounts. Estimated cash flow refers to a single amount to be received or paid in the future. Expected cash flow refers to the probability-weighed amounts in a range of possible estimated amounts to be received or paid in the future. A fresh-start measurement is when the value of an asset or a liability is re-evaluated after its original period of valuation. Some fresh-start measurements are performed every period while others occur only after a certain situation or â€Å"trigger† occurs. Interest methods of allocation refers to the process companies use to adjust the book value of assets or liabilities when their values have previously been determined using present value techniques. Interest methods of allocation will be used to determine the carrying value of the punch press for Nicholas Inc in future periods. Estimated cash outflows associated with each vendor were the basis to determine which vendor had the cheapest present value price of the equipment. ——————————————– [ 1 ]. FASB, Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, Paragraph 1. February 2000. [ 2 ]. FASB, Statement of Financial Accounting Concepts No. 7, Using Cash Flow Information and Present Value in Accounting Measurements, February 2000.

How Did the Nuremberg Trials Work and Who Was Tried and Why? Essay

The war crime trials held at Nuremberg are one of the most well-known trials against humanity in history. These trials were very complex and consisted of many people from many different countries. Justice was a big part of these trials and justice was served to the people who were tried and convicted throughout this complex process. The specific name for these trials was the International Military Tribunal, often referred to as IMT (Taylor Intro). These were complex trials which sought to break new legal ground on major issues of international law (Taylor 4). Simply, the Nuremberg trials were created to convict the people who were involved in the Holocaust and the destruction of Poland as well as other events. The events of the Nazi era were a major part of the Nuremberg trials (Taylor 3). These trials were much more intricate than the average person would think. It changed the lives of many, many people; not only were the families of those convicted but of the people who sat in on the hearings were affected. Everyone who was remotely involved in these trials was affected by them. But what law was the International Military Tribunal enforcing? Ordinary courts and trials are based on the statuses of sovereign nations. However, the IMT was no ordinary court. It was established by the United States and three other major European Nations, and the laws by which the IMT was bound were not the laws of those or of any other nations. For its rules on crime the IMT looked primarily to the international â€Å"laws of war,† violations were called â€Å"war crimes† (Taylor 5). Humanitarianism played a large role in the development of the laws for Nuremberg (Taylor 5). The laws by which the tribunal would follow were not chosen over a day’s time but, they were well thought out, reviewed and reviewed again. This was necessary for the simple reason that there would be no way for the accused to beat the system because something in the wording was wrong. One of the most famous trials from Nuremberg was that of Goering; Hermann Goering. Goering was commander in chief of the air force, president of the Reichstag, and prime minister of Russia. He was found guilty for crimes against peace, war crimes, and crimes against humanity (Goldensohn 101). It took much more than just taking a look at what Goering did during his time of doing these disastrous things, they looked at his parents, his childhood; they took a look at his personal issues. They went deep enough even to look at his past wives (Goldensohn 101). Unlike most people convicted throughout the trials; Goering was willing to accept that he actually did these things. He admitted his wrong doings (Goldensohn 102). Usually the convicted would try to fight the system. Goering was a smart man and knew it was easier to accept these things because he knew he did them. Goering was willing to say he was Hitler’s successor; he worked face-to-face with Hitler (Goldensohn 102). That right there could have been enough for the penalty of death. Goering believed that his childhood has no major effect on his adult personality, but that his childhood qualities were the same he acquired now; he didn’t change much. Goering’s trial ended in him being sentenced to death by hanging. Two hours before this scheduled execution, on October 15, 1946 he committed suicide in his cell (Goldensohn 101). Goering’s case was one of the more complex and more interesting cases. He understood what was going on and didn’t fear for his life because he knew all of the things he did were wrong. Walther Funk was minister of economics from 1937 to 1945 (Goldensohn 76). He was tried at Nuremberg. Unlike Goering, Funk feared for his life and would become defensive and teary-eyed when asked about his political activity. He claimed he was only a small part of the things that happened and had no idea what was going on (Goldensohn 76). Funk did not lead the destructive life-style that Goering did but what he did in his adult years was enough to get him into these trials and be convicted. In 1931 he retired from the editorship of the paper, â€Å"because I felt that the National Socialists were certain to assume power and I was drawn to the movement. Germany was in a crisis. Unemployment was great. Class struggles existed (Goldensohn 77). Funk was never part of the inner circle of Hitler, He was not a politician (he only headed the office for Private business for a few months) (Goldensohn 79). Then average person today in 2011 would think that all the people tried in Nuremberg hated the Jews and were anti-Semitic. Funk was actually a friend with many Jewish people, he worked with Jews; he did not hate them (Goldensohn 80). At Nuremberg they accused Funk for the rearmament of Germany. Funk claims that it was false and it was in the hands of Georg Thomas (Goldensohn 81). In the end, on October 1st, 1946; Funk was sentenced to life in prison. He was released in 1957 for health problems and later died in 1960. The Nuremberg trials were different and more complex than most trials. They were held to serve justice. In the end justice was served. The International Military Tribunal was successful in what they wanted to accomplish in the first place. These trials are not fully understood by many especially in the laws that they followed and how the trials were run. Having multiple nations involved and defendants from many nations; it became hard through translation and things like that. The Nuremberg trials broke the legal ground internationally that it sought to break. Jacklyn Oleksak 3/23/11 Works Cited Pd. 2 Dodd, Christopher J. Letters from Nuremberg. New York: Crown Publishing, 2007. Print. This book did not help me as much as I thought it would. Titled â€Å"Letters from Nuremberg† it sounded like it would help. After reading various pages I noticed it was more of a novel of enjoyment rather than a useful resource. It was a fairly easy resource to understand and the authors credentials were very good but I only used a line of two from the whole book. I got it at the Plainedge Public Library with two other books about the trials. Goldensohn, Leon. The Nuremberg Interviews. New York: Alfred A Knopf, 2004. Print. Goldensohn has the best credentials of all. He was the one interviewing the defendants in his book. Therefore, all his information was accurate. The books reliability was very high because it had so much information and by checking other sources, it was all correct. It was written a bit above an easy reading level but I was able to understand it fairly well and get the information I needed. I accessed it at the Public library while looking through books for my research. Gormley, Larry. â€Å"Hermann W. Gà ¶ring.† Ehistory archives. 2001. OSU department of history. 17 March 2011. . This website was fairly helpful. I didn’t use it as a primary source but rather as a source to check information. It was helpful in the part of my essay about Goering. It gave me a good oversight of what that paragraph would be about and then I got the more complex details in the Nuremberg Interviews book. I accessed it through advanced search on google. Linder, Doug. â€Å"The Subsequent Nuremberg Trials: An Overview.† World famous trials. 2000. Nuremberg trials. 15 March 2011. This like the Ehistory archives website gave me a great overview of what my paper was going to be about. It was very useful in helping me find out what was important for my paper and what was not as important. It helped my research become more detailed and it made it a better paper all together. I accessed it in the PHS library from searching on advances search Google. Taylor, Ella. â€Å"Crimes against humanity.† The Village Voice. 29 September- 5 October 2011. ProQuest. PHS library. 22 March 2011. http://proquest.umi.com This website did not help me at all. It was not as to the point as the other resources I used. It was vague and unhelpful. It did have some correct information and it was a knowledgeable source but it was not what I needed to write my paper. I accessed it through the PHS databases. Taylor, Telford. The anatomy of the Nuremberg trials. New York: Alfred A Knopf, 1992. Print This was my most valuable source. It gave me much more than I needed and gave me a variety of information to choose from. It was not an easy reading level to read at. It was most likely written for well-educated adults but I was able to decipher the information I needed for my research. The information is accurate, I checked through other sources. This was my most helpful guide throughout the research. I accessed it at the Public library.

Parenting in Diverse Cultures Essay

Culture may influence child activities and behaviors through the organization of the physical and social settings of every day life. Social as well as cultural norms, values, and conventions can direct and control the child’s behavior through the progression of social evaluation. Throughout childhood and preadolescence, due to children’s particular need for peer assimilation and closeness, peer evaluation and social recognition in the peer group can play a critical role in the mediation of cultural influences on individual functioning. Moreover, in the development of socialization, culturally shaped parental belief systems and parenting practices can mediate and restrained children’s acquisition of cultural messages. Finally, formal training in educational institutions such as the school constitutes another significant channel for the transmission of human knowledge and cultural values from adults to children in modern societies. Culturally diverse children can have an expectation concerning confidentiality as do American-born children. Also, this concept in fact runs counter to therapeutic attempts to enlist the parents as partners in their children’s treatment. Discretion with culturally diverse adolescents can be particularly challenging. Often, culturally diverse families experience conflict while children reach adolescence and instigate to identify mainly with the values of their American peer culture. On the contrary to the elongated American adolescence phase devoted to ongoing education and the development of peer relationships, culturally diverse parents can have experienced their own abbreviated adolescence cut short by the need to find employment, by early marriage, and/or by parenting. They do not recognize the push for independence among American adolescents. Culturally diverse adolescents can want to pursue the activities of American youth despite knowing their parents would condemn. Researchers are interested in parental ideologies concerning childrearing as they may provide useful information concerning the explanation of different parenting behaviors across cultures. Moreover, it is a practical assumption that parental cognitions, ideas, and beliefs serve a mediating function in development of cultural influences on parental attitudes and behaviors toward the child (Goodnow, 1995). Indeed, it has been found that parents in diverse cultures have different expectations and goals regarding parenting and that socialization goal are linked with parental judgment and valuation of normal and abnormal child behaviors (Hess, Kashiwagi, Azuma, Price, & Dixon, 1980). In traditional Chinese cultures, for instance, â€Å"filial piety† is a Confucian doctrine dictating that children vow obedience and reverence to parents. Chinese parents, in turn, are accountable for â€Å"governing† (i. e. , teaching, disciplining) their children, and are held responsible for their children’s failures. While individualistic values are underlined in Western cultures, with children being mingled to be independent and self-assertive (Hess et al. , 1980), Chinese children are socialized to be moderate, well-mannered, reciprocally dependent, and concerned with the collective. Cross-cultural differences in parenting ideology can be illustrated also in different values concerning child independence in collectivistic and individualistic cultures. A sense of autonomy is measured crucial to adaptive development in many Western cultures (Maccoby & Martin, 1983), but might not bear such implication to the adaptive development of children raised in other cultures. Indeed, there is little emphasis on socializing children to be independent in Japanese culture (Rothbaum, Pott, Azuma, Miyake, & Weisz, 2000). While American mothers are more likely than Japanese mothers to persuade their children personal autonomy and forcefulness such as defending one’s rights, Japanese mothers are more likely to socialize their children to be polite and deferential to authority figures (Hess et al. , 1980). Weisz, Rothbaum, and Blackburn (1984) argued that diverse emphases on self-sufficiency might account for such cross-cultural differences as Japanese children showing more self-control and sympathy to others and American children being more self-expressive. Parental belief systems consist of a wide range of thoughts, perceptions, values, and expectations regarding normative developmental processes, socialization goals, and parenting strategies (Goodnow, 1995). Cultural disparities in parental beliefs and values are a major source of involvement to cross-cultural differences in parental attitudes, actions, and behaviors in parenting. Nevertheless, it must be noted that the links between parental beliefs and behaviors characteristically range from weak to modest in the Western literature (Sigel, McGillicuddy-DeLisi, & Goodnow, 1992). It is largely indefinite how belief systems might be linked with parenting practices at the cross-cultural level, as these two constructs have not been obviously differentiated in several cross-cultural studies. Parents of diverse culture have the same hopes as well as dreams for their children and families that the general population does. Most desire their children to get a good education and become prolific members of society. In the more traditional families, these desires comprise learning about tribal values, beliefs, and customs. These families want successful children in a manner reliable with cooperative, noncompetitive tribal, community, and family values as well as aspirations (Burgess, 1980). Parents in diverse culture often take an dynamic role in socializing their children concerning the consequences of their ethnicity in the larger society (Harrison et al. , 1990). Oppression provides the framework of teaching about the assaults of typical culture. Parents teach their children to watch for subtle clues about whether they are welcome in a given situation (Cross, 1995). As children mature, they are more well-informed about differences in race, and they come to recognize themselves with a particular tribe; though, they appear to prefer toys, activities, and friendships from the prevailing culture. Parents (Dawson, 1988) emphasize the significance of self-esteem in their children: â€Å"If my children are proud, if my children have an individuality, if my children know who they are and if they are proud to be who they are, they’ll be able to meet anything in life† (p. 48). Positive self-esteem provides self-assurance, energy, and optimism to master life’s tasks. This positive sense of self and confidence is significant for parents as well as children. Parents who feel capable in their parenting are more able to involve themselves in their children’s lives outside the home. Parental involvement is significant to the future educational development of their children (Dawson, 1988). In diverse culture families believe that their children should have the opportunity to grow into adulthood with the considerate that they are worthwhile individuals who are equal to all other Americans. American children should believe that they are respected for their culture, as they value the worth of others. They should believe that they are valued in American society and that they can attain in any way they choose according to their individual talents (Noley, 1992). In diverse culture, children view themselves more pessimistically than do their dominant culture counterparts, let say self-concept of Native American children is negatively linked with chronological age and years of schooling. Soares and Soares (1969) found that in spite of living in poverty, disadvantaged children in elementary school did not essentially suffer from lower self-esteem and a lower sense of self-worth. These findings suggest that just being poor is not the leading factor in the low self-esteem of Native American students. Though, researchers have long been interested in family influences on child social and cognitive functioning. The general consent is that family, as a main socialization agent, plays a significant role in the development of individuals’ adaptive and maladaptive functioning. This belief has been sustained by the results of numerous empirical studies concerning the associations amongst parenting practices, family organization and family socio-ecological conditions, and child adaptive and maladaptive functioning in diverse settings, although different opinions still exist (Harris, 1995). Among family variables, parenting beliefs and practices compose a central theme in the cross-cultural study of upbringing. Several explanations for cross-cultural variations in parenting have been suggested. First, an anthropological viewpoint proposes that differential vulnerability to threats to the survival of children accounts for the changeability in parenting practices (LeVine, 1974). on the other hand, it has been suggested that parental needs to engender the values and attitudes essential for becoming a competent adult, able to achieve expected roles in his or her respective culture, may be related to diverse parenting practices across cultures (Hoffman, 1987). It has also been argued that cross-cultural differences in parenting attitudes and behaviors can reflect variability in beliefs pertaining to children’s distinctiveness and to the world in general (Super & Harkness, 1986). Reference: Burgess, B. J. (1980). Parenting in the Native-American community. In M. D. Fantini & R. Cardenas, Parenting in a multicultural society (pp. 63–73). New York: Longman. Cross, T. L. (1995). The worldview of American Indian families. In H. I. McCubbin, E. A Thompson, A. I. Thompson, & J. E. Fromer (Eds. ), Ethnic minority families: Native and immigrant American families (Vol. 1, pp. 143–58). Boston: Sage Dawson, J. (1988). â€Å"If my children are proud†: Native education and the problem of selfesteem. Canadian Journal of Native Education, 15 (1), 43–50. Goodnow, J. J. (1995). Parents’ knowledge and expectations. In M. H. Bornstein (Ed. ), Handbook of parenting, Vol. 3, Status and social conditions of parenting (pp. 305-332). Mahwah, NJ: Erlbaum. Harrison, A. O. , Wilson, M. N. , Pine, C. J. , Chan, S. Q. , & Buriel, R. (1990). Family ecologies of ethnic minority children. Child Development, 61, 347–62. Hess, R. D. , Azuma, H. , Kashiwagi, K. , Holloway, S. D. , & Wenegrat, A. (1987). Cultural variations in socialization for school achievement: Contrasts between Japan and the United States. Journal of Applied Developmental Psychology,8, 421-440. Hess, R. D. , Kashiwagi, K. , Azuma, H. , Price, G. G. , & Dixon, W. P. (1980). Maternal expectations for mastery of developmental tasks in Japan and the United States. International Journal of Psychology,15, 259-271. Hoffman, L. W. (1987). The value of children to parents and parenting patterns. Social Behavior,2, 123-141. LeVine, R. A. (1974). Parental goals: A cross-cultural view. Teachers College Record,76 (2), 226-239. Luftig, R. L. (1983). Effects of schooling on the self-concept of Native American students. The School Counselor, 30 (4), 251–60. Maccoby, E. E. , & Martin, C. N. (1983). Socialization in the context of family: Parentchild interaction. In E. M. Hetherington (Ed. ), Handbook of child psychology, Vol. 4, Socialization, personality, and social development (pp. 1-102). New York: Wiley. Noley, G. (1992). Educational reform and American Indian cultures. Tempe, AZ: Division of Educational Leadership and Policy Studies, Arizona State University. (ERIC Document Reproduction Service No. ED 362 341) Rothbaum, F. , Pott, M. , Azuma, H. , Miyake, K. , & Weisz, J. (2000). The development of close relationships in Japan and the United States: Paths of symbiotic harmony and generative tension. Child Development,71, 1121-1142. Sigel, I. E. , McGillicuddy-DeLisi, A. V. , & Goodnow, J. J. (1992). Parental belief systems: The psychological consequences for children. Hillsdale, NJ: Erlbaum. Soares, A. T. , & Soares, L. M. (1969). Self-perceptions of culturally disadvantaged children. American Educational Research Journal, 6 (1), 31–45. Super, C. M. , & Harkness, S. (1986). The developmental niche: A conceptualization at the interface of child and culture. International Journal of Behavioral Development,9, 545-569. Weisz, J. R. , Chaiyasit, W. , Weiss, B. , Eastman, K. L. , & Jackson, E. W. (1995). A multimethod study of problem behavior among Thai and American children in school: Teacher reports versus direct observations. Child Development,66, 402-415. Weisz, J. R. , Rothbaum, F. , & Blackburn, T. C. (1984). Standing out and standing in. American Psychologist,39, 955-969. Weisz, J. R. , Suwanlert, S. , Chaiyasit, W. , & Walter, B. R. (1987). Over- and undercontrolled referral problems among Thai and American children and adolescents: The wat and wai of cultural differences. Journal of Consulting and Clinical Psychology,55, 719-726. Weisz, J. R. , Suwanlert, S. , Chaiyasit, W. , Weiss, B. , Walter, B. R. , & Anderson, W. W. (1988). Thai and American perspectives on over- and undercontrolled child behavior problems: Exploring the threshold model among parents, teachers, and psychologists. Journal of Consulting and Clinical Psychology,56, 601-609.

Best Teacher Essay

I was the kind of child that always struggled to pay attention in school. I never wanted to be in class, except to visit with my friends. At times I wanted to drop out of school. I always felt like school was a big waste of time. Until I met a teacher named Mrs. Meyers at Kent Mountain View Academy. Mrs. Meyers is a teacher that is the most influential person in the world, (but the world doesn’t know it yet), I really admire her because she always encouraged me to go to class and treat other teachers and students with respect, and to try my best. If I ever needed any extra help in homework; she was there, it didn’t matter which subject it was. She always told me that I was very smart and to never to doubt myself. Mrs. Meyers is easy to talk to, I could just tell her anything because she’s very honest and talks to me (or anyone for that matter) openly about anything in life. She was always ready to listen to me when I was feeling down. With her comfort and warm words I always felt better and important. When I needed some advice, she was there for me. She is my friend, my mentor and like a mother. Mrs. Meyers has a great passion and love to teach children. She has so much patience to sit down with them and explain the work to them. She never makes the school work boring; she always made it fun and exciting and easier to learn. She always did it with a smile on her face, even when she wasn’t feeling well. If I had one hour to spend with Mrs. Meyers, I would ask her what influenced her passion for teaching children, how did her life experiences influence her to be a teacher, and many other questions relatable to that. I would ask these questions because she’s a great person, and who doesn’t want to know about a great person? I hope one day I could feel that same passion, care and love that she has of teaching and helping children like the way she help me. She completely changed my life around and made me a different person the one I am today. Mrs. Meyers was the one person who influenced me the most and to whom I am very thankful because she gave me the inspiration to become a teacher or at least strive to do my best at whatever job I choose. I am very glad that I met her and I think that without her I would never do as well as I do in school. Or in life for that matter.

Classroom management Essay Example | Topics and Well Written Essays - 750 words

Classroom management - Essay Example so required to get their learning materials in place, which include sharpening of pencils, and acquisition of new exercise books to replace the filled ups. Moreover, the students are expected to hand in their take home assignments to the class representative. Confirming their presence by marking the attendance sheet is also a routine that all students ought to observe at the beginning of the day. It is important for the student to receive spiritual nourishment before the classes kick off on daily basis. The students should therefore embrace prayers and scripture readings before the lessons begin. Holding prayers on daily basis before the classes kick on is an important routine that should be observed by the students. Holding a class assembly is daily routine that students ought to embrace prior to the start of classes. This routine provides a forum for discussion regarding the activities of the day and the class performance. During this forum, the problems affecting the whole class or some members of the class are discussed extensively. The factors affecting the class performance and the possible remedies are also handled during the class assembly. The class teacher will also use this forum to encourage the students and to tip them on any change regarding the school programs. The students will also be updated on any changes in the school timetable. The routines stated above are important to the students in many ways. First, it is imperative that cleanliness ensures good learning environment hence fostering the concentration of the students on academic matters and other disciplines. Secondly, devotion ensures robust spiritual well being of the students. This builds the students’ moral behaviors hence fostering the sense of discipline amongst the students. Thirdly, it is imperative that the class assemblies provide avenues for addressing problems that affect the learning ability of the students. After class-work before the day ends, the students should