Memorandum Free Essays

This memorandum is written to assist the decision making about to raise capital for further growth and recapitalize the ownership structure of TRX thorough Initial Public Offering. The analysis is examined from two scenarios. One is that TRX keep on IPO at lower price of $9 per share; another is that it postpones the IPO in 2006. We will write a custom essay sample on Memorandum or any similar topic only for you Order Now I would project the IPO price of 2005 and 2006, respectively based on the management plan. According to the TRX’s balance sheet and financial data, TRX was a very young technology-integration company which founded in 1999. By 2004, TRX generated $113. m in total revenues and the ensuing half year it generated about $62m which was already ahead of the last year’s pace. Not only had the top-line revenue growth in industry, the company created the surprised high mean margin growth of EBITDA which was 188. 8% from 2002 to 2005 as well. (Figures show in Appendix 1) Although TRX still represented the negative net income right now, the company must have tremendous profit potential to be expected, because TRX will completely remove low-margin business in 2008 in order to generate strong cash-flow and the more of higher-margin business would stems from TRX’s four top clients. Thus, in order to fuel the rapid growth of the business, TRX should be considered as a good candidate for going public. Nevertheless, TRX first failed to go public in 2000 attributed to the overall stock market conditions were awful since the dot-com bubble burst in the late 1990s. From travel industry condition performance, TRX encounter the recession of travel industry, which affected its fortunes since the company closely related with the overall health of the industry. From the overall stock market conditions, the performance of NASDAQ was volatility throughout 2004, even dropped a low in August 2004 and thereby the pricing of IPO was poor when the company prepare to IPO. Even though the rebounded of stock market in the first half of 2005, the market conditions still acted unstable with weak performance of IPO. Once again, TRX experienced the bad news of industry during its road show. These broader market climates were seemed like unfavorable for the company’s IPO. In reposed to the first filed IPO, TRX turned to raise capital from outside strategic investor Sabre with issuing 15m convertible note and another 5m was from its original investors BCD and Hogg Robinson in order to support company’s growth until it attempted the second time to IPO. Actually, Going public gives these investors the opportunity to exit, proving an attractive harvest strategy especially when the TRX’s stock price closed at a higher price in the post-IPO. However, the final price range of IPO offered by CSFB was $9 per share which was lower than the price Sabre paid for its share. Here, I use comparable analysis to estimate the IPO price based on the management plan in 2005 and 2006, respectively. Since a perfectly comparable company can’t be found, I chose primary sectors’ multiples which most close to TRX with online travel and payment processing. Moreover, the average median multiples are calculated the reason I used median multiples over mean is that more accuracy projections will estimated without outliners involved in mean. Also, I chose the next years’ EBITDA and net income, respectively due the stock prices reflect the present value of future earnings. He company could offer the lender partial ownership in the venture in exchange for loan principal by swapping their debt for equity. The improves the profitability of the venture by lowering debt service payments while lowering debt liability on the balance sheet and replacing it with equity. Also, the lender is trading fixed-rate debt for equity with a potentially higher total return. If the firm is doing very well , and lenders fell that the return on investment will likely be better with equity position, this becomes an attractive option for debt holders. How to cite Memorandum, Papers Memorandum Free Essays My background and interests are fairly diverse and require a more in depth explanation and presentation and this is the rational behind my presentation of this exploratory memo. Hopefully, this memo will clearly address all issues in a manner that will shed light on my background. My primary academic focus is economics and international trade and I approach these avenues in a manner that is significantly different from the way many other people may approach said disciplines. We will write a custom essay sample on Memorandum or any similar topic only for you Order Now I am a foreign national who was born in Korea and I believe this gives me a different perspective on international trade and economics as I have a great deal of experience seeing the actual â€Å"international† aspect of trade and economics while many people who have limited experience with foreign economies may have a limited understanding in regards to how it works abroad. More than just interested in things that involve politics and the economy, I have also invested a great deal of my time in charitable pursuits. I served as vice President of my church and from this position I was able to invest a great deal of time in charitable pursuits. These pursuits included helping out with individuals who were infirmed and in need of assistance. This experience proved very rewarding on levels that were professional, personal and spiritual. I also place a significant emphasis on my life towards the pursuit of athletic excellence. In particular, I enjoy skiing and snowboarding and have invested a great deal of time developing a proficiency in these sports. A healthy mind only remains healthy when the body that supports it is equally strong so I take the development of an athletic cardiovascular system very seriously. An inability to properly communicate remains one of the more damaging aspects that could undermine an individual’s ability to achieve maximum potential in the workplace. More than anything, I would prefer to develop the enhancement of my grammar, syntax and communicative language in a manner that would effectively be quite impressive to the reader. This does not mean that I would like to master the English language for the sole purpose of being able to misrepresent my knowledge on a particular subject by burying and hiding a lack of knowledge within the confines of excellent grammar and syntax. What I wish to do is to make my knowledge of a particular subject matter and my ability to communicate my knowledge, feelings and ideas within the confines of the business community in such a way that it becomes clear I have a solid and serious pragmatic ability to apply my knowledge on the subject. This is not to say, however, that I have extremely limited experience in business or professional communication. On the contrary, I have a fairly expansive degree of experience with business communication. I do, however, realize my limitations in this area and I will to expand my skills and capabilities in order to eliminate any limitations I may have. While some may assume (erroneously) that the Snowboarding Club that I served as president of would be exclusively a leisure pursuit, this is about as silly of a statement as stating the multi-million dollar snowboarding industry is nothing more than a leisure pursuit. As President of this club I would perform my duties as professionally as I would have performed the same duties for a more ‘established’ club such as an economics club, etc.   As part of my duties as President, I would routinely communicate with various entities and individuals by way of traditional business writing (I.E. pen and paper) and by way of electronic communication (email, etc) In terms of why I am taking this course, the primary reason is that the course is required. So, yes, it is a mandatory course designed to facilitate my graduation, but that is not entirely the whole case. There is much more to it than merely taking a course designed with one sole goal of graduating and receiving a degree. To do this without having developed any real or significant skill would be ludicrous and totally self defeating in terms of the way such an attitude would undermine my entire education. So, regardless of the administrative reason why I am taking this course, all courses are electives as I have elected to attend the University in order to develop my professional skills. In other words, my attendance in this course is primarily to learn the material and then take the material and develop it into functional skills that can carry into the workplace and in life in general.                                                                How to cite Memorandum, Essay examples

Financial Letter of Advice Board of Carat Ltd

Question: Discuss about theFinancial Letter of Advicefor Board of Carat Ltd. Answer: To, The Board Carart Ltd External Accountant 22 September 2016 Dear Nicole, (Subject: Financial Letter of Advice) The board of Carat Ltd is presented with this letter of advice. The financial impact which declaration of rebate before or after 30h June can have- It was observed that one of the shareholders of Carart Ltd has efficiently contributed well over half of the annual income. For this reason, the board has considered to reward its shareholders by offering a rebate to them by $300,000, particularly as bonus for their efforts. This can be accounted for further expenses of the company and it indicated that it is fair for its stakeholders in regard to their contribution. [1] Without Rebate Payment Considering Rebate Payment 50% Rebate Payment Rental Income 100000 100000 100000 Rebates 750000 750000 750000 Gross Income 850000 850000 850000 Salaries 100000 100000 100000 Rebate Paid 300000 187500 Other Expenses 210000 210000 210000 Interest 45000 45000 45000 Total Expenses 355000 655000 542500 Net Profit before Tax 495000 195000 307500 Less: Income Tax 148500 58500 92250 Net Profit after Tax 346500 136500 215250 Less Dividend 200000 78788 124242 Net Profit after Tax Dividend 146500 57712 91008 Net Profit Margin 63.53% 28.24% 41.47% From the above table it can be observed that if the rebate is paid before 30 June in the year 2016 then the company will not attain its required 30% net profit margin as after paying such rebate the companys net profit after tax will decrease. However, if the company decides to pay 50% of its total rebate then it might be able to attain the desired percentage of its net profit margin. If the company maintains its net profit margin after paying considerable rebate amount then it can be gain bank funding easily. Representation of earnings management and evaluate whether it is good or bad- Earnings management can be used by the board of Carart Ltd as it act as a tool in offering information to investors. This tool will serve as the better estimate for continuous earning power and if the market understands this, the share price of the company will rapidly reflect the internal information. The vital patterns of the earnings management those must be considered by Caret Ltds board include income minimization, maximization and smoothing. It is vital to consider that the board of the company can be motivated by distinct patterns of earnings management but such patterns might come under conflict. [2] For example, Carart Ltd might desire to smooth its income for borrowing needs and at the same time decrease income for certain political rationales. The board must consider use of earnings management in employing accounting techniques for generating financial statements, as it will present a positive vi ew of the companys business conducts and financial situation. Earnings management avails advantage of the ways accounting rules are implemented and generate financial reports those inflate earnings, total assets and revenue. Earnings management can be considered bad for it might be able to decrease the financial statement information dependability. Managers might twist reported earnings for not those obvious reasons. Conversely, there is an increased dependence on earnings management for offering the companys shareholders with internal information for the expenses of revealing internal information are quite high[3]. However, earnings management if implemented by the board of Carat Ltd can also reveal its good side that is concerned with effective contracting. At the time a contract imposes difficult or inadequate terms on manager, earnings management can offer flexibility option as long it does not consider the managers opportunistic motivations.[4] Moreover, for the company, earnings management can prove to be a manner to unblock communication to the public[5]. Blocked communication persists at the time it is complex and highly expensive to translate a managers capable expertise regarding the company or its board of directors. Through efficient use of financial statements for communicating the companys financial health, earnings management might be employed for informing Caret Ltds shareholders about the companys internal information. Earnings management is to be implemented by Caret Ltd for this will serve as long term lending contract pertains to safeguard the lender from the potentially adverse actions of the companys board. This serves as a motivation to steer managers away from violating debt contract as such violation can be increasingly costly for the company and might affect its capability to operate the business. [6] Recommendations on which the rebate year must be committed to pre or post 30th June- Carart Ltd can decide to pay its rebate in the year 2016 by paying 50% of the rebate amount. This decision will help the company in attain 41.47% net profit margin that is required to obtain bank funding. Based on the AAA model, decision making on the companys rebate payment is taken that includes: Establishing the facts- The financial impact of paying rebate before or after 30th June, 2016 is evaluated. Recognizing the ethical concerns- Ethical payment to the stakeholders must be considered while taking any decision on payment. Recognizing the norms- Decision of rebate payment is taken within its ethical, social and professional behavioral context. Look for alternative course of action- From the analysis, it was gathered that there are alternative cases of rebate payment. One is not paying the rebate at all this year as it might decrease the net profit margin gradually. Another scenario is paying 50% of the rebate amount that will increase the net profit margin. Considering possible consequences- Considering the payment of 50% rebate amount to be most desirable, possible consequences are increased net profit margin and effective earnings management. Another consideration is not paying the rebate whose consequence also includes increase in net profit margin. Financial decision making- Based on the consequences of the decisions, the most desirable decision is considered to be payment of 50% rebate amount in the year 2016. Kindly, consider the letter of advice offered based on several effective considerations and from these the companys continued success in all future business conducts is expected. Yours Sincerely, Name References Ball, Ray. "Accounting informs investors and earnings management is rife: Two questionable beliefs."Accounting Horizons27, no. 4 (2013): 847-853. Bhren, yvind, Morten G. Josefsen, and Pl E. Steen. "Stakeholder conflicts and dividend policy."Journal of Banking Finance36, no. 10 (2012): 2852-2864. Dechow, Patricia M., Amy P. Hutton, Jung Hoon Kim, and Richard G. Sloan. "Detecting earnings management: A new approach."Journal of Accounting Research50, no. 2 (2012): 275-334. Joe, Jennifer R., Diane J. Janvrin, Dereck Barr-Pulliam, Stephani Mason, Marshall K. Pitman, Zabihollah Rezaee, Kerri-Ann Sanderson, and Yi-Jing Wu. "The Auditing Standards Committee of the Auditing Section of the American Accounting Association is Pleased to Provide Comments on PCAOB Staff Consultation Paper No. 2015-01, The Auditor's Use of the Work of Specialist s: Participating Committee Members."Current Issues in Auditing9, no. 2 (2015): C18-C37. Li, Wilson XB, Tina T. He, and Gordon YN Tang. "Ultimate control, expropriation and dividend payments: a reputation management perspective."Journal of General Management40, no. 2 (2014). Watts, Ross L., and Luo Zuo. "Understanding Practice and Institutions: A Historical Perspective."Accounting Horizons30, no. 3 (2016): 409-423.

Human Genetic Engineering Denies Children’s Autonomy Samples for Stude

Question: Human Genetic Engineering Denies How Childrens Autonomy? Ansswer: Introduction Genetic engineering normally refers to the various genetic modifications made in order for the manipulation of an organisms genome directly through the use of biotechnology. Genetic engineering is the set of all technologies methods and approaches that are used in the process of changing the genetic makeup of different cells. The genetic engineering includes the transfer of various genes within and even across different species boundaries to come up with improved and novel organisms[1]. The DNA is inserted into the host genome by isolating and copying the genetic materials of interest by using molecular cloning methods to come up with a DNA sequence or through synthesizing the DNA and inserting its content into the host organism. Human genetic engineering has been widely developed in the recent past in which the human is the host and receives modified and improved DNA. Therefore, human genetic engineering is aimed at eliminating and reduction of unwanted human traits and replacing th em with improved, better characteristics through modification of human genome by altering the DNA of human embryos.The germline gene therapy generates wide-ranging ethical issues. Human Genetic engineering has been employed in the betterment of medicine hence leading to improved patient outcomes. The application of this knowledge in medical technology, human genetic engineering has resulted in improved treatment and eradication of some genetic medical conditions including cancer, cystic fibrosis, and Parkinsons disease. The dark side of the gene therapy is the altering human genetic composition beyond the proper scope of medicine. If this technology is used for example in altering the gene for the human growth hormone, just to allow a child to be taller than his peers brings out a new spectrum of issues. Although the human genetic engineering has some advantages on the improvement, it has very many adverse effects on people. There are various arguments against human genetic engineering which include; the human genetic engineering limits the childrens autonomy to create and shape their destinies, there is the fear that the human genetic engineering may lead to eugenics[2], we are playing God, human genetic engineering process is not safe and that human genetic engineering may lead to vast social inequalities. Therefore, human genetic engineering should be discouraged and if possible abolished. Human Genetic Engineering denies Childrens Autonomy There is an argument that the human genetic engineering usually and extensively limits the childrens freedom to shape their destinies[3]. If the parents are capable of remaking their childs genetic makeup, they are writing the genetic instructions that will shape the childs entire future. If the parents gave the child blue eyes instead of brown ones, if they make him tall instead of short or medium height, if they choose for the child a passive over an aggressive personality, these choices by the parents would have a direct and lifelong effect on the child[4]. Augustine argues that people are naturally imperfect and that what is expected. Since the days in the Garden of Eden, man has remained to be imperfect and passes this to the successive generations and not be altered since it makes who we are. Augustine argues that all the human characteristics whether negative or positive are important because that is our nature. Augustine says that even laziness and negligence to do certain th ings are natural and essential vices since labor itself is a punishment. Therefore, people should be allowed to choose their autonomy[5]. Human Genetic Engineering can lead Eugenics There are researches aimed at using the cutting-edge science to eliminate the condition of autism. The method is not designed to reduce autism or making life better for the many autistic persons but tries to eliminate autism by eliminating autistic people[6]. This can be compared to when the Nazis were creating a master race[7]. This argument explains that human genetic engineering enhancement usually leads to discrimination against the disabled in the society as well as genetically unfit. Augustine states that there should be no discrimination not even because of a disease or disorder since the different cultures are not as important as we think but there are on lay two kinds of society that can be referred to as two cities hence discrimination of persons or trying to eliminate them because of their disorders or inequality is unfair. Human Genetic Engineering may lead to Social Inequalities There is an argument that the human genetic engineering will eventually result in social inequalities. This inequality is brought about by the fact that the rich usually enjoys genetic enhancements through high intelligence, perfect eyesight, improved heights that the poor cannot afford. Therefore, the critics are right that the world with human genetic engineering will contain inequalities[8]. Safety in Human Genetic Engineering Both the somatic gene therapy and the germline gene therapy procedures are not entirely safe. The way and the process in which the corrected DNA is inserted into the human genome is not entirely safe. These methods make use of viral vectors and such viral factors sometimes triggers massive and widespread systemic immune responses. The altered genes that are inserted into the genome can disrupt functional genes hence causing mutations[9]. We are playing God This argument is similar to the one that proposes that we should not interfere with nature because that how God created it to be[10]. Human genetic engineering is aimed at improving human life or creating new genes that replace the natural genes that we are born with. Therefore, the use of this technology is an abomination to many religious diehards. Most people believe that we are beautifully and wonderfully made in the image of God and we should be happy with ourselves and not try to change who we are. Conclusion Human genetic engineering is currently being applied in various medical practices which include treatment and eradication of some genetic medical conditions including cancer, cystic fibrosis, and Parkinsons disease[11]. However, human genetic engineering has also been used for non-medical purposes to get rid of unwanted genes or modify genes to get the desired traits. These non-medical uses have created a widespread debate based on the ethical and medical basis. Some are for a while others are against human genetic engineering. Those against human genetic engineering claim that; human genetic engineering limits the childrens autonomy to create and shape their destinies, there is the fear that the human genetic engineering may lead to eugenics, we are playing God, human genetic engineering process is not safe and that human genetic engineering may lead to vast social inequalities. Therefore, human genetic engineering is harmful to the society if used for other non-medical practices an d should be discouraged. References Erlich, Henry. PCR technology: principles and applications for DNA amplification. Springer, 2015. Garner, Stephen. "Christian Theology and Transhumanism: The Created Co-creator and Bioethical Principles." Religion and Transhumanism: The Unknown Future of Human Enhancement: The Unknown Future of Human Enhancement (2014): 229. Giubilini, Alberto, and Sagar Sanyal. "The ethics of human enhancement." Philosophy Compass 10, no. 4 (2015): 233-243. Husted, Jrgen. "2 Autonomy and a right not to know." The Right to Know and the Right Not to Know: Genetic Privacy and Responsibility (2014): 24. Lanphier, Edward, and Fyodor Urnov. "Don't edit the human germ line." Nature 519, no. 7544 (2015): 410. Laws, Terri, W. Duncan Wadsworth, and Michael O. Emerson. "Making Babiess: Religion and Moral Diversity in Views on Abortion and Human Genetic Engineering." (2013). Paul, Diane B. "What Was Wrong with Eugenics? Conflicting Narratives and Disputed Interpretations." Science Education 23, no. 2 (2014): 259-271. Sandel, Michael J. "The case against perfection: what's wrong with designer children, bionic athletes, and genetic engineering." Arguing About Bioethics (2012). Sandel, Michael. "The case against perfection." The Atlantic Monthly 293, no. 3 (2004): 51-62. Sharon, Tamar. "The Human Enhancement Debate: For, Against and from Human Nature." In Human Nature in an Age of Biotechnology, pp. 57-78. Springer Netherlands, 2014. [1] Erlich, Henry. PCR technology: principles and applications for DNA amplification. Springer, 2015 [2] Sharon, Tamar. "The Human Enhancement Debate: For, Against and from Human Nature." In Human Nature in an Age of Biotechnology, pp. 57-78. Springer Netherlands, 2014. [3] Laws, Terri, W. Duncan Wadsworth, and Michael O. Emerson. "Making Babiess: Religion and Moral Diversity in Views on Abortion and Human Genetic Engineering." (2013). [4] Sandel, Michael. "The case against perfection." The Atlantic Monthly 293, no. 3 (2004): 51-62. [5] Husted, Jrgen. "2 Autonomy and a right not to know." The Right to Know and the Right Not to Know: Genetic Privacy and Responsibility (2014): 24. [6] Sandel, Michael J. "The case against perfection: what's wrong with designer children, bionic athletes, and genetic engineering." Arguing About Bioethics (2012). [7] Paul, Diane B. "What Was Wrong with Eugenics? Conflicting Narratives and Disputed Interpretations." Science Education 23, no. 2 (2014): 259-271. [8] Giubilini, Alberto, and Sagar Sanyal. "The ethics of human enhancement." Philosophy Compass 10, no. 4 (2015): 233-243. [9] Lanphier, Edward, and Fyodor Urnov. "Don't edit the human germ line." Nature 519, no. 7544 (2015): 410. [10] Garner, Stephen. "Christian Theology and Transhumanism: The Created Co-creator and Bioethical Principles." Religion and Transhumanism: The Unknown Future of Human Enhancement: The Unknown Future of Human Enhancement (2014): 229. [11] Erlich, Henry. PCR technology: principles and applications for DNA amplification. Springer, 2015.

The Slightly True Story of Cedar B. Hartley free essay sample

The slightly true story of Cedar B. Hartley (who planned to live an unusual life) By Martine Murray As Bo Diddley quoted, â€Å"Dont judge a book by its cover† I have always believed in this quote. So one day when I picked up The slightly true story of Cedar B. Hartley (who planned to live an unusual life) I was tempted to but it down when I saw the cover, but I remembered what Mr Diddley had said and decided to give it a go. To my disappointment the book was pointless and extremely boring. Martine Murray is an Australian author and illustrator currently living in Melbourne, Australia.She has written many critically acclaimed books. She started writing because she thought it would be a good idea to learn a practical skill like typing. The slightly true story of Cedar B. Hartley (who planned to live an unusual life) is a book that I simply did not enjoy reading. We will write a custom essay sample on The Slightly True Story of Cedar B. Hartley or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I found the plot very boring and the story was very slow paced. There was no originality in the book. The characters on the other hand is very different matter itself. Martine Murray has developed each characters personality thoroughly. Cedar B. Hartley has hellish red hair and is exasperatingly infamous.She avoids action in her street and drifts instead towards the puddles. In Cedars puddle theres Cedar whod really like to be called Lana Munroe. Her friend Caramella Zito and Ricci a fifty year old lady. But suddenly, things seem to change. Its starts off when her dog Stinky disappears or when her brother Barnaby ran away. Cedar meets a boy called Kite, who swings from trees and does hand springs. Her puddle is getting bigger and more complicated. Kites father Ruben used to be in the circus, his friend Oscar who wobbles and is unstable. Oscars mother ran off with another man abandoning him. New things are happening. Cedar is learning to balance and tumbles with Kite. They practise tumble turns and handstands. Riccis dog is sick and needs an operation. Cedar plans to organise a circus to raise the money needed. This story is told by Cedar herself in first-person. I would recommend this book to those who just want to lie back and read a book that is slow paced with no exciting parts. But if you are looking for an exciting, fast paced novel that will keep you on the edge of your seat, this book is just not for you.

Exceptional Education Referral To Placement Essays - Free Essays

Exceptional Education Referral To Placement Essays - Free Essays Exceptional Education Referral To Placement Abstract This paper will reflect upon the school-wide dilemma of students, families and schools involved in the referral and placement process of students with special needs such as specific learning disabilities and beyond. This is a genuine problem in our Florida school system as each year is seems to take longer for a student who has been referred by an educator to be placed into a situation which best meets their academic and/or emotional needs. This paper will concentrate on stories derived from primary stakeholders dealing with this situation. The stakeholders for this particular story are; Diana, a 3rd grade student in need, and her family, her teacher, the school psychologist, and the school exceptional student education teacher. Each stakeholder will present their version of the problem as a personal situation. Exceptional Education-Referral to Placement Time: A School-Wide Dilemma My story begins by telling you that I am a 3rd grade teacher and have taught elementary school for close to four years. In that time, I have been able to teach many youngsters and also see that there are some learners whose needs exceed what I have been able to give them in a regular classroom setting. When I used to teach fifth grade, most students with academic concerns had already been identified and place, part time, in an SLD (Specific Learning Disability) setting as needed. However, some students had still managed to travel through six years of public school barely scraping by. Now teaching third grade, I have two students in particular I am highly concerned about. One of which has been on the refer for testing list since second grade and has still not been able to be placed in an educational setting which will focus on her needs. The second little girl is mostly likely a result of her mother taking drugs while she was in the womb. This child's development seems to be slowing as the rest of the students around her progress. For this paper, I am going to focus on the plight of the first child for my example. From my observations as the teacher of the little girl I will refer to as Diana, it is extremely evident a regular classroom setting is not meeting the needs of this child. STAKEHOLDERS There are many people in this little girl's life who hold a stake in her successes. I, as her teacher, am certainly one, as well as herself, her parents and family, our school varied exceptionalities teacher, the county/school psychologist and the school principal. This list could also continue to her future teachers and beyond, but I will be discussing the stories of the main stakeholders I have previously listed. Teacher's Story Diana, at nine years old, has already been detained once in her schooling career. This child is able to identify letters, but digraphs such as Sh, or Ch are not comprehensible to her. Now in third grade, it is clear me that Diana is not learning at the same rate as her fellow classmates. I felt from within the first week that she was in my class that this child was well below grade level. I see her frequently off task, dawdling if you will by shuffling papers, organizing her desk and book bag, practically anything to avoid showing her classmates that she does not understand the work that is going on in the classroom. As Diana's teacher, I am troubled that in my regular classroom, I cannot give her the full attention and services that would meet her individual needs. I did the by the book way that a teacher is supposed to do to find out the history of this child. This meant checking the cumulative folder of past school history and I also spoke with her previous teachers and inquired with the guidance counselor as to whether or not she was on a testing list. I was informed that Diana had been referred by her second grade teacher, but it would be helpful if I continued with documentation of school work and followed up. I have done this and I have also discussed Diana's situation at quarterly profile meetings about students where the principal, teacher and curriculum resource teacher are all present. Unfortunately, because Diana

History Essay Example | Topics and Well Written Essays - 1000 words - 30

History - Essay Example This ensured that the trade continued to grow as the growing demand for the goods could not be satisfied. Traders in the region realized the profitability of undertaking long distance trade, and this encouraged many to join it; thus, ensuring the further expansion of trade. From the east, especially China was a demand for products from further westward such as gold, ivory, and perfumes, which were extremely rare in that country. On the other hand, there was a demand for various eastern products such as silk and spices to the west, and these products fuelled the increase in the number of traders on the eastern long distance trade. This was not the case with the Western Hemisphere because this region was not thought of as being as developed as the East. Moreover, those who were involved in trade in this region only did it on a small scale because of the high insecurity within it. Bandits whose main aim was to kill and take loot to the trade goods that were being transported haunted most of the trade routes in the Western Hemisphere. The dangers involved in such trade discouraged it in the Western Hemisphere, and only few courageous people ever ventured into long distance trade. In fact, a majority of European traders preferred being involved in the long distance trade of the east because of safety that was guaranteed to them. In addition, the success of the long distance trade can be attributed to some of the powerful empires that developed along the trade routes. Some of these, such as the Mongol empire occupied almost the entire trade route, and because they derived taxes from the trade conducted, the Mongol administration ensured that all the trade routes were cleared of bandits. This immensely encouraged more traders to get inv olved in the trade because there was no fear of them being robbed or killed in the process of conducting their activities (Prazniak 177). Therefore, it can be said

Types of Variables Research Paper Example | Topics and Well Written Essays - 750 words

Types of Variables - Research Paper Example This would help render better educational support and employment in the regions that lag in those. Insurance rate can be calculated from the type of job and income. It can either be high insurance for people in private jobs with high income and low insurance for those in private jobs with low income or those in government jobs with a high profile gets highly insured than those with a low profile government job. These probabilities can be calculated from the table. In the perspective of health care and medicine, we can also derive the possible percentage effects of blood pressure on hypertension. Way in which weight is related to body temperature and hypertension can also be obtained by queries. And research on the high probability of non-smokers getting cancer and smokers getting cancer can be made very simple with the operational table that is categorized well. Under the cancer categorization, one can determine curability of the disease that depends on the stages of cancer. If the c ase is in pathological stage, he/she is in the critical zone and is totally helpless. If a non-smoker categorized under clinical stage, there is a high possibility that he can undergo medication for a certain period of time to recover from the disease. It helps the case study for medical researchers easier. The measure of blood pressure can be referred for other medical factors such as diabetes, premature ventricular contractions, etc. The region categorization in a way provides ordinals of people suffering from cancer or high blood pressure in that particular zone which might be due to the environmental effects of that region. Each variable used above is dependent on the remaining variables. Constructing an abstract operational table with these variables helps us predict how certain factors affect the outcome. It makes hypothesis and fuzzy concepts that seem to appear difficult easier.