Actus Reus and Mens Rea Essay Essay Example

Actus Reus and Mens Rea Essay Essay Example Actus Reus and Mens Rea Essay Essay Actus Reus and Mens Rea Essay Essay The elements that constitue work forces rea. viz. : 1. The accused knew what they were making 2. They knew what they were making was incorrect ( lawfully ) 3. They were in sound head to take whether or non to make it 4. They chose to make it anyhow. If any of these 4 are non present. so mens rea is non complete. and the individual can be found non guilty ( including pleading insanity ) . Furthermore. there is a class of offenses known as â€Å"strict liability offences† . for which there need non be any grounds of work forces rea i. e. you can be found guilty of perpetrating a offense even without cognizing it. This includes offenses such as Canis familiaris fouling. interrupting the main road codification etc. Basically. it says that ignorance of the jurisprudence is no defense mechanism. you’re guilty through the actus reus entirely. On the other manus. frequently the opposite is true. work forces rea in itself can take to conviction i. e. if it was proved that a individual was planning/intending to perpetrate a offense. they can be convicted without really holding â€Å"done† anything. Normally. this takes the signifier of carry throughing an offense in itself e. g conspircay to perpetrate slaying. This has a great trade of importance today ; if person purchases a burden of chemicals and blend them to make explosives in their place. the jurisprudence doesn’t have to wait for tem to blow something up before they can be convicted of terrorist act. If you’ve seen the movie â€Å"Minority Report† . you’ll know the dangers of taking this to the extreme. Broadly talking. in condemnable jurisprudence. it must be proved beyond sensible uncertainty that a individual pposessed the relevant work forces rea and committed the actus reus on order to be convicted of a offense. However. to get by with the assortment of offenses. to promote consciousness of the jurisprudence and to guarantee that the jurisprudence has a moral component in its operation. so the two philosophy can stand on their ain to take to a strong belief.

Endings for Latin Verbs in the Indicative

Endings for Latin Verbs in the Indicative Latin has different endings for the 3 persons singular and the 3 person plural. The standard order for a paradigm for verbs progresses from 1st to 2nd to 3rd person in a column, starting with the singular. The plural is often in a second column to the right of the singulars, but on this page, it is below the singulars. There is a separate ending for a singular you and a plural you think, you all. Both are 2nd person. The 3rd person singular default subject is he, but a 3rd person can also be used for a female or a neuter subject. First personI or weSecond personyouThird personhe (she or it) and they. The singularsI, you singular, and he (she or it).The pluralswe, you plural, and they. Verbs can be active, with the subject the agent of the act (e.g., laudoI praise) or they can be passive, with the subject acted upon (e.g., amaturhe is loved). Active Singular Endings -o, -m-s-t Active Plural -mus-tis-nt Passive Singular -or, -r-ris-tur Passive Plural -mur-mini-ntur Perfect Active Endings Singular -i-isti-it Plural -imus-istis-erunt Pluperfect Active Endings Singular -eram-eras-erat Plural -eramus-eratis-erant Future Perfect Active Endings Singular -ero-eris-erit Plural -erimus-eritis-erint See: Paradigm of a 1st Conjugation Regular VerbParadigm of a 2nd Conjugation Regular VerbParadigm of a 3rd Conjugation Regular VerbParadigm of a 4th Conjugation Regular Verb Index of Quick Tips on Latin Verbs Latin SupineLatin ImperativesLatin InfinitivesLatin Verbs - Person and NumberLatin Words - Where Do You Add on Endings?Passive Periphrastic

Economic Growth Essay Example | Topics and Well Written Essays - 2000 words

Economic Growth - Essay Example The economic growth of Singapore is not that strong and sustaining. This is because, Singapore’s population is growing at a slow rate that the current economic plan cannot sustain. The available productive population is not enough to produce goods and services that can support the large old and unproductive population. More to that is Singapore had is limited in terms of land availability and has limited supply of water. This makes it hard to sustain its economy as a lot revenue earned is spend in purchasing this resources rather than developing the economy of that nation (Abeysinghe & Choy, 7). However, it has to be concluded that, though Singapore’s economic growth has not attained a level in which it can be referred to us strong and sustaining, its economy has grown tremendously since 2013. The Economic Development Board of Singapore is committed to achieve better and better investment strategies every year while striving to generate jobs for citizens of Singapore. In order for Singapore to grow economically, it should focus on ensuring that it records a high level of GDP and GNI. This is because these are the indicators of performance of a nation. Therefore, in order for Singapore to increase its GDP per capita. This is well attained by ensuring that Singaporeans are advised to consume the locally produced commodities. Consumption of foreign commodities should be limited since purchase involving such commodities lead to loss of local income. Moreover, Singaporeans should be encouraged to make investments. Investments are a way of ensuring that the local currency circulates appropriately within the economy and therefore reduces the imbalance between the poor and the rich (Koh, 2). In addition to that, government of Singapore is advised to increases its expenditure in generating job opportunities and establishment of social amenities like hospitals, schools, road networks, that will

Vignette 1 Essay Example | Topics and Well Written Essays - 750 words

Vignette 1 - Essay Example This program will be a compulsory for all students in Mr Smith’s general science class which will be focused at improving their interpersonal skills. The proposed plan will revolve around one main aspect which will be to gauge the students’ interpersonal skills and also to get their views as to why they act dormant in the class so as to reason on what is the best step on improving the student-teacher relationship. In order for the selected instructional coaching program to be implemented effectively, there is need to ensure that leaders play a significant role in selecting coaches that are well trained, developing a well-structured coaching strategy and also making sure that the student performance levels will be met(Glickman, Gordon & Ross Gordon, 2010). Together with Mr Smith, will generate a proper selection and guidelines for the entire instructional coaching program. This will enable the program to start with a well-focused goal on improving the area of concern which is the minimal level of the student teacher relationship. With regards to the self-assessment process of supervision, Mr Smith will start off the process by regularly reflecting and self-analysing his teaching performance as well as incorporating supervision strategies. The strategies to be used will involve an analysis of Mr Smith’s videotaped instruction, peer observation, analysis of the students learning, implemen tation of the professional goals and participation in various self-assessment activities. To initiate the self-assessment process of supervision there is need to effectively use the coaching skills inventory and instrument. There are a lot of factors that are involved in the coaching skill inventory instrument. Such factors revolve around the incorporation of communication skills and the relevant resources. Therefore, this step will be steered up

Decoding Apples Balance Sheet Apa Format Essay Example for Free

Decoding Apples Balance Sheet Apa Format Essay Decoding Apples Balance Sheet In March of 2009, Apple had its best March quarter revenue and earnings in Apple history (Apple). In order to see how this occurred, it is important to look over the financial statements of Apple. There is a lot of information available to investors who are interested in investing in a company. By looking specifically at the balance sheet of Apple I am going to determine if investing in Apple is a good idea or a bad idea. Some things I am going to consider are Apple’s assets, liabilities, and shareholder’s equity. These areas should give me insight to how the best quarter in Apple history came to be. Looking at the current assets of Apple, cash and cash equivalents went down from 11. 8 billion dollars to 4. 4 billion dollars. This may look bad at first, but all of the other assets must be added to this in order to get an overall picture of the assets. Short-term marketable securities went up from 10. 2 billion dollars to 20. 5 billion dollars. This helped Apple’s assets grow tremendously. Accounts receivable fell to 1. 9 billion dollars from 2. 4 billion dollars. With the rest of the current assets figured in, inventories, deferred tax assets, and other current assets, the total current assets rose to 33. billion dollars from 32. 3 billion dollars. That was a rise of 1. 5 billion dollars (Apple). It is important to take into account the rest of the assets. For example, long-term marketable securities rose 1. 5 billion dollars, property, plant and equipment rose 0. 91 billion dollars, goodwill stayed the same, acquired intangible assets fell 0. 017 billion dollars, and othe r assets rose 0. 56 billion dollars. Now that we know how each asset was affected during this quarter, we come to the final numbers, which are total assets rose 3. 6 billion dollars. Apple grew its assets substantially during this quarter. I would think Apple would be a good company to invest in. Before I made any decisions I would investigate the balance sheet further in order to compare liabilities and shareholder’s equity with the previous quarter. This will give me a better understanding of the financial situation of the company (Apple). Current liabilities are in the first section of liabilities and shareholder’s equity. The following accounts are current liabilities and how they fared. Accounts payable went down from 5. 5 billion dollars to 3. 9 billion dollars. Accrued expenses went down 1 billion dollars. Deferred revenue went up from 4. 8 billion dollars to 7 billion dollars. The total change in current liabilities was a decrease of 0. 4 billion dollars. The other two liabilities categories, deferred revenue (non-current) and other non-current liabilities, rose collectively 0. 7 billion dollars. This gives the total liabilities a rise of 0. 3 billion dollars. This amount compared to current assets is not as significant. So far Apple is still looking like a good investment because the assets of Apple rose 1. 5 billion dollars whereas their liabilities only rose 0. 4 billion dollars. It is now time to take a look at the final category of the balance sheet, the shareholder’s equity (Apple). The value of shareholders equity, common stock, rose from 7. 1 billion dollars to 7. 6 billion dollars. Retained earnings also rose; it rose from 13. 8 billion dollars to 16. 6 billion dollars. Accumulated other comprehensive income rose . 07 billion dollars. Total shareholder’s equity rose 3. 3 billion dollars. So adding together the rise of 0. 4 billion dollars in liabilities with the 3. 3 billion dollar rise of the shareholder’s equity, we get the same amount, 3. 7 billion dollars, as we got for the rise in total assets.

Sylvia Plath :: essays research papers fc

The Many Views of Sylvia Plath   Ã‚  Ã‚  Ã‚  Ã‚  Pulitzer Prize winner, Sylvia Plath began her misunderstood life on October 27, 1932, in Jamacia Plains Massachusetts. She was born to Otto and Aurelia Plath, who were both teachers (Sylvia Plath).Her father was a professor at Boston University. He studied bees.(Personal Influences) Plath has been seen in a variety of ways; as a tragic poet, the all-American, girl next-door, but, most of all, a heroine of the feminist movement.   Ã‚  Ã‚  Ã‚  Ã‚  Plath’s life was haunted by visions of her past. Her father died when she was eight from neglected diabetes, after the amputation of a toe, and eventually and entire leg (Personal Influences). â€Å"Otto Plath was diabetic, yet chose to ignore doctor's warnings about certain prohibited foods. He projected an arrogant self-confidence as if nothing could defeat him. It was this same arrogance that caused his death.† (Personal Influences). Plath never fully recovered from her father’s untimely passing (Personal Influences). She felt betrayed, and was consumed by her own guilt. She felt that if he loved her more, he would have taken better care of himself. Otto Plath is a recurring theme in her works. Her poem ,Daddy, expresses her resentment and bitterness toward being deserted by him (Personal Influences).   Ã‚  Ã‚  Ã‚  Ã‚  After receiving straight A’s throughout high school, Plath attended Smith University. In the summer of 1953, she received the opportunity to go to New York and intern with Mademoiselle. While in New York, Plath suffered an emotional breakdown. She plunged into a deep depression (Sylvia Plath). When she returned home to Boston, where she was living with her mother (whom she hated), she took a handful of sleeping pills, and attempted to end her life (Sylvia Plath). After this, she was sent to McLean Hospital, to be treated for mental illness (Sylvia Plath).   Ã‚  Ã‚  Ã‚  Ã‚  Upon her release from the hospital, she returned to Smith, and then to Cambridge, England to study at Newnham College. (Sylvia Plath) Here she met, fell in love with, and, after four months, married the future Poet Laureate of England, Ted Hughes (Gray). The two were together for six years, and produced two children together, Frieda in 1960 and Nicholas in 1962, (Sylvia Plath). However, Hughes left Plath for Assia Wevil in the winter of 1962 (Sylvia Plath). Desperate and alone, Plath sealed off the doors to her children’s rooms on February 11, 1963, placed her head in a gas oven, and died (Sylvia Plath). Ironically, Assia Welvill eventually killed herself in the same exact way as Plath (Kirjasto).   Ã‚  Ã‚  Ã‚  Ã‚  Hughes felt that he was powerless to help Plath. He believed that she was destined to kill herself because of her fixation with her father (Gray). â€Å"What happens in the heart simply happens,† Hughes said

Aqa as Philosophy Revision Notes †Reason and Experience Essay

Knowledge and Belief †¢ People can believe things that aren’t true. †¢ For you to know something, it must be true and you must believe it. †¢ Beliefs can be true or false. †¢ Beliefs can accidentally be true, but it isn’t knowledge. Types of Knowledge †¢ Analytic – true by definition – â€Å"Squares have 4 sides†. †¢ Synthetic – not analytic, true or false in the way the word is – â€Å"Ripe tomatoes are red†. †¢ A priori – doesn’t require sense experience to know – â€Å"all bachelors are unmarried†. †¢ A posteriori – can be established through sense experience – â€Å"Snow is white†. All Analytic propositions are known a priori. This doesn’t mean that all a priori propositions are analytic. The main question is â€Å"Are all synthetic propositions a posteriori? † i. e; do we have some knowledge that doesn’t come from sense experience? It is this question that forms the debate between rationalism and empiricism. Rationalism vs. Empiricism †¢ Main dividing questions are: â€Å"What are the sources of knowledge? †, â€Å"How do we acquire it? †, â€Å"How do we get concepts? †. †¢ Rationalism gives an important role to reason. †¢ Empiricism gives an important role to the senses. †¢ Why can’t we use both in acquiring knowledge? Rationalism. †¢ Rationalism claims that we can have synthetic a priori knowledge of the external world. Empiricism denies this. †¢ Rationalists argue that it’s possible for us to know some synthetic propositions about the world outside our own minds, e. g. Maths and morality. Empiricists argue that it is not. †¢ Both rationalists and empiricists accept that we naturally have certain thoughts and feelings inside our minds. Empiricism †¢ An advantage of empiricism is that it allows us to quickly see how we ascertain our knowledge – through our senses by perceiving how the world is, which is a causal process – it requires no mental reasoning. †¢ Empiricists also claim that this is how we acquire our concepts – through our senses. †¢ Once we understand the acquired concepts, we gain analytic knowledge. If we have knowledge that doesn’t come from sense experience – how do we get this knowledge? Rationalists argue that we either gain this knowledge from ‘rational intuition’ or ‘insight’, which allows us to gain this knowledge intellectually, or we just know these truths innately as part of our rational nature. Rationalists may also argue that some, or even all of our concepts are innate of come from rational insight. Do All Ideas Derive From Sense Experience? John Locke – Mind as a ‘Tabula Rasa’ †¢ Locke argues that all ideas derive from sense experience. †¢ He says that the mind at birth is a ‘tabula rasa’ – a blank slate that gets filled up with ideas from the senses. †¢ He refutes the claim of ‘innate ideas’. †¢ Ideas can either be part of a proposition: â€Å"He had the idea that it would be fun to take the day off†; or they can be concepts: â€Å"the idea of yellow†. †¢ Locke says that all our concepts derive from sense experience, and that we have no knowledge prior to sense experience. From Locke’s definition of ‘innate idea’, it follows that everyone with a mind should have the same ideas. However, there is no truth that every person (including people lacking reasoning skills) can assent and agree to. So perhaps, with Locke’s definition, innate ideas are ones that we known as soon as we gain the use of reason. Locke refutes this, saying that we aren’t lacking reason but the knowledge of ideas. For example, a child can’t know that â€Å"4 + 5 = 9† until the child can count up to 9 and has the idea of equality. It is the same thing as knowing that an apple is not a stick – it’s not a development of reason, just the gaining of knowledge of ideas. So therefore, if we must first acquire the concepts involved (through sense experience), the proposition cannot be innate, as no proposition is innate unless the concepts used are innate. Locke argues that the mind has no concepts from birth, and so no truths or concepts can be innate. A Different definition of ‘innate idea’ †¢ Locke’s definition and argument against innate ideas hasn’t been criticized †¢ People who believe in innate ideas don’t accept Locke’s definition †¢ Nativists maintain the view that innate ideas are those which cannot be gained from experience †¢ Nativists tend to argue on how concepts or knowledge can’t be acquired from sense experience †¢ Because we don’t know all concepts from birth, there is some point when we become aware of our concepts †¢ Rationalists argue that experience triggers our awareness of our innate concepts. Experience as a ‘Trigger’ †¢ Children begin to use certain ideas at certain time, and their capacities develop, so why can’t their concepts and knowledge also develop? †¢ Children begin to use certain ideas at certain times †¢ Experience still plays a role – a child must be exposed to the relevant stimuli for the knowledge to emerge, e. g.language. †¢ An idea is innate if it cannot be derived or justified by sense experience. Empiricists on Arguing Concepts John Locke 1. The senses let in ideas 2. These ideas furnish an ‘empty cabinet’ 3. The mind grows familiar with these ideas and they’re lodged in one’s memory 4. The mind then abstracts them, and learns general names for them 5. The mind then has ideas and the language by which it can describe them †¢ However, what does it mean to ‘let in ideas’? †¢ We contrast ideas with sensations, e. g. the sensation of yellow isn’t the same as the concept of yellow †¢ Locke fails to make this distinction David Hume †¢ Hume believes that we are directly aware of ‘perceptions’ †¢ Perceptions are then divided into ‘impressions’ and ‘ideas’ †¢ Both Locke and Hume divide impressions into ‘impressions of sensation’ and ‘impressions of reflection’ †¢ Impressions of sensation come from our sense data and that which we directly perceive †¢ Impressions of reflection derive from the experience of our mind, such as feeling emotions. †¢ Hume says that ideas are ‘faint copies’ of impressions †¢ Therefore, there are ideas of sensation (e. g. the idea of red) and ideas of reflection (e. g. the feeling of sadness, happiness) †¢ Concepts are a type of idea. †¢ Hume’s theory of how we acquire ideas (from copying them from impressions) is a theory of how we acquire concepts) †¢ Locke and Hume both have slightly different versions of how we acquire ideas with which we can think †¢ We start with experiences of the physical world which we get from sense data and experiences of our mind †¢ For Locke, this gives us ideas once we employ our memory to reflect on these experiences †¢ According to Locke, this makes it sound that the remembered experiences are the ideas with which we think †¢ Hume corrects this, and says that we remember and think with the copies of the sensory impressions. Simple and complex concepts †¢ A complex idea is just an idea made up of several different ideas, e. g. a complex idea (a dog) is made up of simple ideas like shape, colour and smell. †¢ This complex idea has a complex impression †¢ We can therefore form complex ideas by abstraction. †¢ As an objection, rationalism raises the question of where do non-empirical ideas come from? †¢ Empiricism is appealing, as we seem to intuitively trust our senses and it easily answers such questions. †¢ However, there are complex ideas that correspond to nothing from our sense experience, e. g. unicorns or God. †¢ So do all ideas derive from sense experience? †¢ Empiricists argue that these complex ideas are made up from simple ideas, which are copies of impressions (e. g. a unicorn is the simple concepts of a horse, a horn, and the colour white, and combined together they give us a unicorn) †¢ Hume and Locke argue that when creating complex ideas, one can only work with the materials that our impressions provide – simple ideas †¢ Complex ideas are no more than altering or abstracting these simple ideas †¢ Therefore, empiricists answer this rationalist objection So Are There Innate Concepts? †¢ What would an empiricists’ analysis of complex concepts like self, causality, substance, etc.be? †¢ These concepts must either be innate, or reached using a priori reasoning †¢ Hume accepts that these complex concepts cannot be derived from experience †¢ However, he states that each of these concepts has no application †¢ These concepts are confused, and we should always use concepts that can be derived from experience †¢ For example, we don’t experience our ‘self’, we experience a changing array of thoughts and feelings. †¢ To come up with the idea of ‘self’, we’ve confused similarity with identity †¢ We do the same with the idea of a physical object †¢ A physical object exists independently of experience, existing in 3d space. †¢ But can experience show us something that exists independently of experience? †¢ If I look at a desk, look away, and then look back again, the desk must have existed when I wasn’t looking at it. †¢ I can’t know that my experience was of the same desk, only that the experiences are similar †¢ When coming up with the concept of a physical object that exists independently of experience, I confuse similarity with identity. †¢ Hume concludes that these concepts are incoherent confusions †¢ This can be objected though †¢ This makes most of our common-sense understand and analysis of the  world incorrect – we know that our concepts are coherent. †¢ Empiricism now seems to challenging to accept, as it makes our concepts ‘illusory’. †¢ The fact that we cannot derive the aforementioned from experience shows that they are innate †¢ Empiricists therefore have a flawed argument – explaining our most abstract concepts is an argument that these concepts are not derived from experience. †¢ Does this therefore mean that they’re innate or arrived at through rational intuition? †¢ One reason to think they’re innate is that children use these concepts before they develop rational intuition. †¢ Rationalists therefore argue that experience is the trigger for the concept Does all knowledge about what exists rest on sense experience? Hume’s Fork †¢ We can have knowledge of two sorts of things: ‘Relations between ideas’, and ‘matters of fact’ †¢ Relations of ideas are propositions like ‘all sons have fathers’ †¢ Hume argue that all a priori knowledge must be analytic, and all knowledge of synthetic propositions must be a posteriori †¢ Anything that is not true by definition (‘matters of fact’) must be learned through the senses †¢ Hume’s ‘matters of fact’ are essentially analytic truths. Matters of Fact †¢ Hume says that the foundation of knowledge of matters of fact is what we experience here and now, or what we can remember †¢ All our knowledge that goes beyond the aforementioned rests on casual inference †¢ For example, if I receive a letter from a friend with a French postcard on it, I’ll believe that my friend is in France. †¢ I know this because I infer from post mark to place †¢ I think that where something is posted causes it to have a postmark from that place. †¢ If the letter was posted by my friend, I believe that he is in France. †¢ I ‘know’ this because I rely on past experiences. †¢ I don’t work out what causes what by thinking about it †¢ It is only our experience of effects and causes that brings us to infer what cause has what effect. †¢ Hume denies that this is ‘proof’ †¢ He says that knowledge of matters of fact, beyond what we’re experience here and now relies on induction and reasoning about probability. Induction and Deduction †¢ The terms relate to a type of argument †¢ Inductive is where the conclusion is not logically entailed by its premises, but supported by them †¢ If the premises are true, the conclusion is likely to be true. †¢ The French letter example is an example of inductive reasoning. †¢ A Deductive argument is an argument whose conclusion is logically entailed by its premises †¢ If the premises are true, the conclusion cannot be false †¢ E. g. Premise 1: Socrates is a man; Premise 2: All men are mortal; Conclusion: Socrates is mortal. Using a priori intuition and demonstration to establish claims of what exists †¢ Rationalists argue against Hume, saying that some claims about what exists can be grounded on a priori intuition. †¢ A priori demonstration, or deduction, is deduction that uses a priori premises †¢ Rational intuition is the view that you can discover the truth of a claim by thinking about it  Descartes †¢ Descartes says that we can establish the existence of the mind, the physical world and God through a priori reasoning. †¢ He attacks sense experience, and how they can deceive us †¢ We can’t tell if we’re being deceived by an evil demon through our senses, as what we are experiencing will be false †¢ We can establish that we think, and therefore we exist, even if our senses do deceive us (as we don’t need our senses to know our mind exists) †¢ This conclusion of thinking and doubting that we exist was gotten to by pure reasoning. †¢ He also establishes that the mind can exist from the body. †¢ Descartes says we don’t know what causes these experiences †¢ It could be an evil demon, God, or the physics world exists exactly how we perceive it. †¢ If it was God, it would mean he was a deceiver as we have a very strong tendency to trust our senses †¢ If it was a demon, God must have created this demon to deceive us, and because God is perfect by definition, this would mean God isn’t a deceiver, and so he can’t have made a demon – so there must be some kind of a real world †¢ Through a priori intuition and reasoning, Descartes says that the external world must exist, because God exists, and he would not deceive us. Conceptual Schemes and Their Philosophical Implications †¢ Humans don’t all have the same concepts †¢ There are two distinguishable elements to our experience: the data of the senses, and how this data’s interpreted by our concepts †¢ By the latter, it implies that different people would impose different conceptual scheme if they have different concepts. †¢ Conceptual relativism claims that because our conceptual scheme affect how people experience and understand reality, people with different conceptual schemes have different realities. An Implication: Conceptual relativism. †¢ We assume people have different ‘realities’ because we can’t translate their to ours †¢ It assumes language ‘constructs’ reality to say reality is relative to our conceptual schemes †¢ It would mean that reality is dependant on language, which isn’t true – we express our realities by language †¢ A proposition in one conceptual scheme can be true without needing to be express in another set of scheme. †¢ This means that there isn’t one set of scheme with how the world works †¢ An objection is that people argue that the relation between experience anc conceptual schemes doesn’t make sense. †¢ Benjamin Whorf says that languages organize our experience of the world †¢ This is like trying to organize a wardrobe itself and not the clothes in it †¢ If a conceptual scheme organizes our experience, then our experience must be comprised of individual experiences †¢ Conceptual scheme all have a set of experiences in common †¢ We can pick out individual experiences like smelling a flower, feeling cold, etc. †¢ Any conceptual scheme with these sorts of experiences will end up similar to our own, despite the concepts one hold and their language, and so translation between two different conceptual schemes will be possible. †¢ There may be small parts that can’t be translated, but this only leads to a very mild form of conceptual relativism. †¢ We can’t necessarily combine conceptual scheme †¢ An example is that we can have more or less colours in our vocabulary, and so can describe things in different ways. †¢ The Greeks thought that there was only one colour – bronze, and that everything else was a different shade of bronze. †¢ This doesn’t mean they saw everything in what we call ‘bronze’, it’s just how they described their experiences. †¢ We can therefore only state things depending on the concepts we have.

Deutsche Brauerei Essay

Deutsche Brauerei was founded in 1737 and has been in the Schweitzer family for 12 generations. The company produces quality beer and has won awards over the years and is owned entirely by 16 uncles, aunts and cousins. In 1998, Deutsche Brauerei expanded into Ukraine. Despite the Russian debt crisis, the popularity of Deutsche’s beer increased its sales greatly and within three years of launch, Ukrainian consumers accounted for 28% of Deutsche’s sales. Furthermore, most of the unit growth in sales during that time period was also contributed by Ukraine. In an attempt to market the beer even more aggressively, Lukas hired Oleg Pinchuk, a marketing guy who understood the Ukrainian markets and had previous experience of marketing beer for a major Ukrainian beer producer. In the following report, we aim to evaluate the past and prospective financial performance of the company, dividend policy and to critique its liberal credit and inventory policies. An appropriate compensation scheme will also be recommended. Adoption of a Compensation Scheme for Oleg Pinchuk It is our belief that Oleg Pinchuk does deserve an increase in his compensation package to provide incentive for him to stay and provide future results. His strategies for setting up infrastructure in the Ukraine have been fundamental to the company’s sales growth. We are also concerned that some of his current policies may not be profitable and are taking on too much risk as the economy shows signs of a recession. Also, we highly recommend that the design of the compensation package be changed as it currently creates a large agency problem. In 1998, Deutsche Brauerei employed Oleg Pinchuk as the Company’s Sales and Marketing Manager. Previously Pinchuk has worked for a major beer producer in the Ukraine giving him invaluable insight into the industry and environment. The main goals he was placed with was to market Deutsche Brauerei’s beer more aggressively while taking advantage of the large opportunities existing in Central and Eastern Europe. â€Å"Our beer almost sells itself; discount pricing and heavy advertising are unwarranted. The challenge is getting people to try it and getting into a distribution pipeline. † Pinchuk quoted. Initially in 1998, Ukraine had no beer distributors, presenting a large problem – the company had no means of distributing the product amongst ustomers. Distributors in the Ukraine had no capital and could not receive financing from banks to set up their business because they had no collateral, low profits, negative cash flows and were seen as a high risk. They were also not able to bear the credit terms that were currently implemented on the German distributors . This is where Pinchuk’s strategies have been essential for our expansion into the Ukraine. Pinchuk, on a small budget, managed to organise five distributors and set up warehouse arrangements. He relaxed the credit policy for the Ukraine distributors from 2% 10, net 40 to 2% 10, net 80 – essentially financing their business and making it possible for them to set up and operate. Carrying a substantial part of the distributor’s inventory also took pressure and costs away from the distributors while making it possible to respond rapidly to changes in demand. These strategies have increased customers in the Ukraine from 0 to 211, with even more expected in 2001. For Oleg’s strategies to be implemented, the business has required large working capital investments. Particularly in accounts receivable where days in receivables is nearly 90 days. We believe that Pinchuk’s analysis of the return on investment has been overstated because he hasn’t taken into account the investments in inventory and capital expenditure that would also be needed. Exhibit 3 shows our adjusted analysis of the return that the business is receiving after taking into account changes in inventories and capital expenditure. We assumed that 85% of changes in inventory and 90% in capital expenditure were attributed to investment in the Ukraine. These assumptions are explained in the exhibit. Our results still produce a high return of 42% in the year 2000 which is much higher than the cost of financing long-term debt at 6. 5%. Notably, these investments are risky and the company needs to compare the return to their risk adjusted cost of capital for the Ukraine and not the cost of financing the debt to see if it is worthwhile. Exhibit 4 gives a good analysis of how these policies have affected the business’ performance and situation. Although sales growth has been consistently large, operating profit margin has decreased overall since his strategies were implemented. Return on equity and net assets have increased and in the year 2000 were 10. 3% and 8. 4% respectively. This is a good result for the business and shows efficient management of assets. It seems that Pinchuk’s strategies were possibly harmful to the business by decreasing the profit margin and taking on a lot of risk. It is our belief that the credit policy should not be relaxed and could even be tightened to less than 80 days. Unfortunately, reducing risk by tightening the policy would be accompanied by a decrease in sales. Although Pinchuk’s strategies have been potentially damaging, we do believe that he deserves an increase in his salary for expanding the company despite facing difficult conditions. His current compensation package is a base salary of EUR40,000 plus an incentive payment of 0. 5 % of sales growth. The current compensation package provides Pinchuk with an incentive to pursue projects that are risky to the company like extending large credit to distributors who are unable to pay it back. This would increase sales, thus increasing his salary, but would have a negative effect on both profits and the company. His incentive payment needs to be aimed more at collection and profits rather than sales growth. Our recommendation is to increase his base salary to EUR50,000 and have his incentive payment tied to annual profits (0. 6% of the annual increase in profits). However, in our recommended financial plan for 2001, there is a projected net profit of EUR 2,712,000. This is a decrease in profits from the previous year and would imply that Pinchuk would receive no incentive payment for 2001. Hopefully this would motivate him to increase the following year’s profits by revising his marketing and collection strategies. Analysis of Dividend Declaration Traditionally, DB pays out 75% from earnings as dividends each year to shareholders. At the moment, the company has a cash shortage as it is holding high levels of inventory and is extremely relaxed in credit terms for their Ukrainian distributors. Paying out dividends at 75% would mean increasing debt in order for the company to fund their proposed investment in a new plant. This would add strain on the already huge short-term debt that they have taken on. The possibility of a financial downturn in 2001 adds to the uncertainty of an increase in profits as projected in the financial plan. Guaranteeing that the company will pay out EUR698,000 in dividends might be too risky. Rather than rely on more bank borrowings, Deutsche Brauerei should retain more earnings to cover their bank borrowings and to also finance their future investments and projects. In addition, should there be a financial crisis, the retained earnings would help to cushion the impact from the crisis. As most of the shareholders are older members of the Schweitzer family, and are retirees who depend on the dividend payout, reducing the dividend payout might cause some upset. However, paying out a dividend percentage of 75% is causing more harm to the company. By reducing this percentage to 60%, the company is able to retain 40% of their net profits for reinvestment and financing future projects. These retained earnings would also help ease the problem of their current cash shortage. Dividend Payout| 50%| 60%| 75%| | 2001| 2002| 2001| 2002| 2001| 2002| Net Income| 2712| 3439| 2712| 3439| 2712| 3439| Dividends| 1356| 1720| 1627| 2063| 2034| 2579| | | | | | |   | Retention of Earnings| 1356| 1720| 1085| 1376| 678| 860| The table above shows the changes in retained earnings according to the changes in dividend percentages – the higher the dividend payout, the lower the retained earnings. It is recommended that, in the first quarter of 2001, the company should pay out the same amount of dividends which the shareholders received in 2000 (EUR 546, 500). It should be explained that if the forecast for 2001 is correct, and there is no financial crisis, the shareholders can expect a larger dividend payout in the next quarter. From our recommended financial plan (i. e. net profit is EUR 2,712,000), paying out dividends of 60% would mean that the shareholders can expect to receive a payout of EUR 406,800 in the second quarter. Analysis of Deutsche Brauerei’s 2001 Financial Budget One of the main concerns for Deutsche Brauerei’s financial budget for 2001 is its heavy reliance on short-term debt financing. This is mainly due to operating strategies, policies, large sales growth, dividends and capital expenditure being financed through working capital. These have all attributed in draining the company’s cash and causing the business to finance the investment through working capital using short-term borrowing. The overall reliance on debt financing has stayed around 42% (debt/total capital ratio, Exhibit 4). The main borrowing used by Deutsche Brauerei has been short-term debt, so the company has incurred a large cash drain. Short-term debt requires fast repayments to be made and normally charge a higher interest rate than what is charged on long-term debts. Short-term bank borrowings have increased dramatically from 1997 to 2000 and are projected to increase further in 2001 and 2002 (Exhibit 1). As for long-term debt, it has been steadily decreasing since 1997, further showing Deutsche Brauerei’s heavy reliance on short-term debt as their main source of financing. The 80-day credit policy given to Ukraine distributors has resulted in large increases in sales and accounts receivables. Exhibit 4 shows a large growth rate in sales and receivables mainly from the Ukraine. In 1998, accounts receivable in the Ukraine were EUR 424,000 and by 2000 have dramatically increased to EUR 6,168,000. In comparison with Germany, the Ukraine accounts receivable has grown at an extremely large rate. This is mainly due to the fact that most of the new Ukrainian sales are on credit. The credit policy gives distributors 80 days to pay, but in reality, in 1999 and 2000, the days in receivables was 85. and 87. 1 respectively. The fact that it is taking such long periods of time to receive cash from sales is forcing Deutsche Brauerei to finance working capital in other ways such as short-term borrowing. The company also holds a large amount of inventory for the Ukraine distributors. This requires extra investment in inventory and that this inventory is held for longer . This results in it taking even longer to receive cash from our investment, thus increasing the already stretched cash conversion cycle. Exhibit 1C shows that Deutsche Brauerei’s inventories have been steady right up until 1999 and have approximately doubled. The large dividend payout ratio has also resulted in the increased use of short term financing. Although the business has substantial profits to pay out these dividends, the cash is already tied up and these payouts have required more short term financing. The business’ 25% plough back ratio is not sufficient for reinvestment, requiring even more future borrowing to pay for capital expenditure. Capital expenditure of EUR 7 million has been forecasted for both 2001 and 2002, requiring even more short-term borrowing. To prevent large cash drainage in the upcoming years, Deutsche Brauerei needs to re-evaluate their debt financing choices. Long-term debt should be considered as an alternative to short term debt. Not only will this decrease the strain on the company’s cash, it will also allow for the investment in a new plant and equipment for 2001 because of the availability of funds. Long term debt can also be used in 2002 as a source of financing for the proposed new warehouse. Since the cost of the warehouse is considerably high (EUR 6. 8 million), it would be unwise to finance it using short term debt, thus, long term debt would be the appropriate choice. Proposed Amendments to 2001 Financial Budget: To produce more accurate predictions for the coming year, there are some amendments that need to be made to Pinchuk’s forecasts and assumptions. Firstly, in Pinchuk’s financial plan, sales growth in Germany and Ukraine were projected to be 3% and 45% respectively. Germany’s growth is believed to be a fair representation but the predicted sales growth for the Ukraine seems to be overestimated. New projects initially have large growths per year but they also decrease rapidly. In 1999, actual sales growth for the Ukraine was 312% but in 2001, Ukraine’s actual sales growth was 47%. Therefore, for the year 2001, it is believed that sales growth should decrease to a figure considerably less than 45%, for example, 30%. Also, the operating margins seem to be optimistically high at 7%. An average of the operating profit margin from the past 4 years is 6. 88%. This is possibly still too high in comparison to Germany and Ukraine’s operating margins of 6. 10% in 2000. Our recommendation is to use 6. 1% again for 2001 because you would not expect operating profit margin to increase if the predicted global recession occurs. We have also changed the dividend payout policy to a recommended 60% as explained earlier in the dividend declaration section. Increasing the credit policy in the Ukraine to 90 days could be seen as a very risky strategy to pursue especially with the current signs of a global financial crisis. Sales would increase in terms of accounts receivable but the company already stands to lose a lot of money if distributors start to default. A financial crisis would cripple the distributors in the Ukraine and they would be forced to default their accounts. It is suggested that the policy should be left at 80 days to prevent that potential loss. It is also suggested that allowance for doubtful debts should be increased from 2% to 6% to account for the potential recession. As mentioned earlier, it would be wise to tighten the policy rather than let it increase to 90 days in 2001. A sensitivity analysis on allowance and net profit was undertaken in Exhibit 2C, the purpose of this analysis is to determine how net profit would change given our assumption for the allowance of doubtful debt. Pinchuk assumed in his projections that the allowance percentage for the year 2001 is going to be 2%. However, it is believed that this is a considerably low percentage and should be increased to 6% to account for the potential recession as mentioned above. Our sensitivity analysis yielded the following results, in 2001 – if the allowance percentage is set at 2%, then net profit would be EUR 3,083,000. On the contrary, if the allowance is set at 6%, net profit will decrease to EUR 2,712,000. We believe that this decrease will account for the potential recession that may strike in 2001. The company is also advised to take on some long-term borrowing as well as reducing their investment in working capital. This will reduce the reliance on short-term borrowing. It is believed that the firm should get a long-term loan of EUR 14 million because under our assumptions, it would reduce short term borrowings to EUR880,000 which is significantly less than the firms forecasted cash of EUR12 million. This would get rid of the firm’s short-term borrowing reliance and greatly enhance the firms liquidity. Exhibit 2D shows a sensitivity analysis of the effect of changing the quantity of long-term debt and the effect dividend policy has on short-term borrowing required in 2001. Keeping the current dividend policy of 75% and under the assumption the firm borrowed EUR 14 million, short-term borrowing would be EUR 1,292,000. Reducing the payout to our recommended ratio of 60% would reduce short-term borrowing to EUR 881,000. Reducing the ratio to below 30% would eliminate the need for short-term borrowing in 2001. Though due to the large quantities of cash the firm has, eliminating short-term debt completely is redundant. Exhibit 1A shows our forecast of Deutsche Brauerei’s income and balance sheet for 2001. We believe that net income for 2001 will be just over EUR 2,712,000 which is about EUR 1 million less than Pinchuk’s forecast. We have incorporated all our suggestions of policy changes including a long-term loan which will help finance the planned capital expenditure for 2001 as well as fix the current cash problem. Recommendations for Deutsche Brauerei Firstly, in regards to a compensation scheme for Oleg Pinchuk, it is recommended that his base salary of EUR 40,000 to EUR 50,000. Also, instead of having his incentive payment be 0. % of sales growth, it is suggested that the incentive payment be 0. 6% of annual growth in profits. This implies that Pinchuk might need to reconsider his marketing and collection strategies. However, it is believed that this would give him the motivation to increase profits every year and this is beneficial to both him and the company. After our analysis on dividend payouts, it is recommended that the company reduce the dividend payout ratio from 75% to 60%. This would enable the company to retain more earnings for future investments and also to cover their short-term borrowings. This also improves their current cash shortage situation. Lastly, it is recommended that several changes be made to Pinchuk’s proposed financial budget for 2001. Instead of a predicted growth rate of 45% for sales in the Ukraine, it is recommended that a more conservative figure of 30% is used. Also, instead of using an operating margin of 7% for both Germany and Ukraine, an operating margin of 6. 10% should be adopted for 2001. In addition, instead of relaxing credit terms from 80 days to 90 days, the company should keep it at 80 days and aim to reduce that in the future. It is also advised that the company take on a long-term loan of EUR 14 million for the building of the warehouse. Lastly, it is recommended that the allowance for doubtful debts be increased from 2% to 6%. These proposed changes take into account the possible recession that may take place in the coming year. Overall, Deutsche Brauerei has been successful in its expansion into the Ukrainian market despite difficult conditions. With slight changes to their current strategies, the company has the potential to achieve even greater success.

Essay Chinese Language and Class

Essay Chinese Language and Class Essay Chinese Language and Class Chin 101 Fundamentals of Chinese Fall 2013 Class Time: Sec. 3 TuTh 10:00 am – 11:50 am Class Room: PH2 - 101; Call Number: 5253 Instructor: Xiaowen Wu Office: LA5-269 Office Phone: 562-985-4515 Instructor’s email: xiaowen.wu@csulb.edu Office hours: TuTh 12:15 pm –1:45 pm or by appointment Course Description: Chin 101 is the first semester of a full-year course of elementary Chinese designed for non-native speakers. Students with prior knowledge of Chinese are not eligible for taking this course. It provides basic training in pronunciation, grammatical structures, commonly used expressions, character recognition and writing. It aims at developing students’ elementary level of communicative skills in listening, speaking, reading and writing, and knowledge of the Chinese language and culture as well. Course Objectives: By the end of the Chin 101, Chin 102 sequence, the students are expected to acquire: 1. The knowledge of the Chinese phonological system and grammar, 2. The ability to converse, read and write on simple topics related to students’ daily life, 3. The ability to command 250-300 words and approximately 150 characters, 4. The ability to type Chinese texts using a Chinese word-processor, 5. And to reach the language proficiency level of Novice Midbased on the ACTFL’s (the American Council on Teaching Foreign Languages) guidelines. Course Outline: (1) The class time will be used for lectures and activities. (2) â€Å"Survival Chinese† will be taught in the first several weeks of the class. (3) Afterwards, students will learn useful expressions and grammatical structures. Approximately 14 lessons will be covered in the first semester. (4) The teaching schedule and content may be changed based on students’ progress. (5) Students are expected to preview each lesson (including grammar points and vocabulary) before class, complete the assigned homework and study the covered contents after class. (6) Characters will not be practiced in class. Students are encouraged to take advantage of the Workbook, the computer aided multi-media learning software CyberChinese and Learning Chinese Online web page (see below). Requirements: Students are expected to (1) attend the class (all officially unexplained absences will be treated as â€Å"unexcused†); (2) review the grammar and memorize the vocabulary of each lesson before class; (3) finish the assigned preparation, language lab work, and homework on time; (4) take tests, mid-term and final and (5) participate in the class activities. Textbooks: (1) Practical Chinese Reader: Book 1 (Traditional character edition). Beijing Language Institute. Boston: Cheng & Tsui Company, 1990. (2) Practical Chinese Reader I & II: Writing Workbook (Traditional character edition) edited by Teng, Shou-hsin. Boston: Cheng & Tsui Company, 1990. (3) Chin 101 Study Guide and Homework (including character practice sheets and homework sheets), available online (csulb.edu/~txie/101/) or through the course Beachboard. Students should print the handouts and bring them to class. Recommended Learning Tools: Dictionary Concise English-Chinese/Chinese-English Dictionary. The Commercial Press & Oxford University Press, 1986. Software Pinyin Master, by Professor Sanpao Li and Jeff Winters, available in LAB 306 (Language Art Building) Cyber Chinese, by Professor Sanpao Li and Jeff Winters, available in LAB 306 Penless Chinese software, installed in LAB 306. It can also be downloaded from penlesschinese.org/download.html Web site Chinese 101 class page (http:/www.csulb.edu/~txie/101) Learning Chinese online

The Best Health Care Jobs in California With No 4 Year Degree Required

The Best Health Care Jobs in California With No 4 Year Degree Required California is expected to have a pretty large shortage of health care workers by 2025. Many of these positions are a lower level that does not require a bachelor’s degree. So whether you’re looking to fall into the health care industry or you’re already firmly entrenched in it, Cali may be a great place for you to find a health care job, especially if you only have your associates degree.Here are some of the best jobs health care jobs in California for people without a bachelor’s degree. You can refer to the infographic for more information.1.  Diagnostic Medical Sonographer  2.  Registered Nurse3.  Medical Assistant4.  Medical Billing Specialist  5.  Pharmacy Technician  6.  Respiratory Therapist  7.  Surgical TechnologistSource: [sjvc.edu]

The Important Key Principles for Developing Reading Skills Essay - 1

The Important Key Principles for Developing Reading Skills - Essay Example A number of methods and techniques that demonstrate the implementation of these theoretical perspectives in the classroom are also articulated, including methods for specific class environments. Contemporary research into foreign language reading instruction notes that teaching models are greatly varied. Teaching models in first language reading have served foundationally as models in teaching second-language reading. Stahl and Hayes (1997) have discussed the ways that academic models influence and help shape approaches that teacher’s adept in the classroom. The types of models also change with practitioners’ age and experience.The main concern is that the difference between first language reading teaching and second language reading teaching is that the students have already developed first language reading skills that are influencing the second-language reading process. The different orthographies of the first-language also affect the second-language reading ability a nd researchers argue that this must be taken into consideration when developing lesson plans. Second language reading theory dates back to the inception of psychology as a formal discipline with cognitive theorists such as William Wundt. This research focused mainly on investigating perceptual issues. Beginning in the 1880s researchers fore-grounded the foundations of what came to represent the predominant focus of studies for the next century. In 1908 Huey published Psychology and Pedagogy of Reading which shifted focus in a more behaviorist slant until the 1960s. With Syntactic Structures and further attacks on behaviorist processes, academic attention shifted back to perceptual issues, with researchers investigating reading speed and eye focus. Notably, it was around this time that reading comprehension became a major issue for teachers. Today there are a number of key principles that are crucial to teaching reading in the foreign language classroom.