Cause and Effect of School Bullying Essay

In today’s society bullying is playing a big roll in schools. A ratio of 1:3 student have committed suicide or committed some kind of crime due to the act of being bullied. The kids who are being bullied are not only victims but the kids who are doing the bullying are victims also. If they are bullying they are having some type of problems at home. Not only that they have insecurities issues of some kind. This sometimes causes them to pick on people that have lower self-esteem issues than they have. Maybe this kids is overweight or maybe they wear glasses or even sometime they pick on people now a days from having slight mental illnesses. Bullying don’t always affect the kid it also affects the family. But it doesn’t always end in bad things in cases such as mines. On a personal note being a victim of bullying’ it did give me self-esteem issues. But those self-esteem issues became much bigger then my problems and I overcame them. I was bullied all throughout elementary, middle, and high school but only in the 9th grade. They talked about my legs, they talked about my chest, they talked about my teeth, pretty much anything they can talk about on me it was done. Was even just picked on and told that I was an ugly little girl. It had me down but when maturity hit for me those same guys and girls started to like me more. The biggest tease of them all was having short hair. It only encouraged me more to bring out my true beauty. So like said before bullying has cause me to be more open about everything even my sexuality which back then I was teased about but now I embrace being a lesbian. I think that only strong minded people can actually do some of the things I have done after being bullied. Now today I have grown beautifully and very successful if I must say. My past may hinder me a slight bit but there are still methods of me overcoming them. Based on my research if a student is lacking any types of family support, the effects can be more devastating. In some cases some kids that are affects by any type of traumatic events may disassociate themselves from the traumatic situation and absorb themselves in bad behavior. Sometimes they think that this negative attention is a good thing to help secure themselves. Something like when most kids mis-behave when their parents get divorces (Zigler, 2002). The only way they can cope is by doing wrong. Many kids who are affected by bullying can have their develop mental processes and some part of their brain affected by the events. In a recent survey of 1. 965 students between 7th and 12 grade 48% have reported being harassed in some kind of way by other students. (Anderson, 2011)

Positivism: Strict Scientific Method

Positivism is a philosophy that stated that the only authentic knowledge is scientific knowledge, and that such knowledge can only come from positive affirmation of theories through strict scientific method. The main thrust of the positivist research tends to follow certain scientific and measurable methods to conduct a research. A positivist approach is one that is considered objective, detached and if I may put that way, structured by the researcher's views who test a hypothesis.It is usually associated with quantitative data collection methods and statistical analysis. The positivist researcher try to be at a value free, unbiased and neutral in all respect while conducting the researcher under the assumptions positivism. â€Å"Using scientific method and language to investigate and write about human experience is supposed to keep the research free of the values, passions, politics and ideology of the researcher. This approach to research is called positivist, or positivist-empiri cist and it is the dominant one among the general public. (Anne B Ryan) Positivism sees social science as an organized method for combining deductive logic with precise empirical observations of individual behavior in order to discover and confirm a set of probabilistic causal laws that can be used to predict general patterns of human activity.On the same time positivism approach found to be inefficient when we include social structure of society, life complexity and other problem which can’t be covered when we try to use the quantitative methods to conduct the research. This scientific approach which positivism espouses is rightly thought to be inadequate when it comes to learning about how people live, how they view the world, how they cope with it, how they change it, and so on. †(Anne B Ryan) In the positivism only those topics has been selected those having a public sphere and with the blend of mathematical and technical advantage because research characterized by these norms considered to be efficient and reliable in the positivism playground. Marxism, relies on experiments and verification, objective experience, history, scientific logic and reasoning for acquiring knowledge.Marxism is wholly science oriented because truth based on experiments and verification is its basis — its entire structure rests on scientific experiments, and scientific truth. Marxism holds that on the question of knowing truth science is far more powerful than the power of an individual. Under Marxian approach it is only rational to depend upon science rather than on the belief Orientalism is a form of cultural studies in which the concept of orientalism or the difference between east and west is base of the theory.With the start of European colonization the Europeans came in contact with the lesser developed countries of the east. They found their civilization and culture very exotic, and established the science of orientalism, which was the study of the orie ntals or the people from these exotic civilization. In this process Europeans divided the world into two parts; the east and the west or the occident and the orient or the civilized and the uncivilized. This was totally an artificial boundary; and it was laid on the basis of the concept of them and us or theirs and ours. The Europeans used orientalism to define themselves.Some particular attributes were associated with the orientals, and whatever the orientals weren’t the occidents were. The Europeans defined themselves as the superior race compared to the orientals; and they justified their colonization by this concept. They said that it was their duty towards the world to civilize the uncivilized world. The main problem, however, arose when the Europeans started generalizing the attributes they associated with orientals, and started portraying these artificial characteristics associated with orientals in their western world through their scientific reports, literary work, a nd other media sources.What happened was that it created a certain image about the orientals in the European mind and in doing that infused a bias in the European attitude towards the orientals. This prejudice was also found in the orientalists and all their scientific research and reports were under the influence of this. The generalized attributes associated with the orientals can be seen even today, for example, the Arabs are defined as uncivilized people; and Islam is seen as religion of the terrorist. Another feature of orientalism was that the culture of the orientals was explained to the European audience by linking them to the western culture.

Racism in Roll of Thunder Essay

Mildred Taylor’s remarkable novel, Roll of Thunder, Hear My Cry, annotates, portrays, and demonstrates the vivid image of the ugly race prejudice, effectively, that the African Americans experienced in the 1930s, during the American Depression. In Taylor’s enthralling novel, racism comes across as a major and influential theme as the novel progresses and revolves around a young girl, Cassie Logan, who matures with racial conflict around her. Racism is apparent from the beginning of the novel. It is depicted from the beginning that African Americans are treated terribly, and they must work extremely hard, to earn the money they need to provide their family, with shelter, and food. Papa must work away from home to earn himself a good salary to keep the Logan’s own land, rather than working as sharecroppers on someone else’s land. The second example of the callous segregation is evident, as it is seen that the â€Å"elite white community† have transport to school, while the harshly treated African Americans are deprived of this service, and are forced to walk to school. Also, the whites are inconsiderate, intentionally splashing mud on the blacks’ clothes. The Berry’s burnings is a significant incident revealing the cruel manner the white community behave towards the African Americans, burning them taking â€Å"a match to them,† without any justifiable reason, portraying the discrimination between the people. At school, an important instance of racism takes place, when the students of the black school, The Great Faith Elementary School, received â€Å"new† books. These books were in the poorest condition, as they were the left-overs of the whites. The inside cover of the books were highly provocative, both insulting and offensive to the African Americans, using repulsive comments to describe their race such as ‘nigra. ‘ The law also seems to be in favour of the white community, showing the extensive segregation between the whites and blacks. It is evident when Mr. Morrison explains why he lost his job – Mr. Morrison was blamed in a fight with the whites, although it wasn’t his fault. There are rarely any whites who are friendly with the whites, and those who are, are despised. This is the case with Jeremy, who walks to school everyday with the blacks. He is often bullied, mocked, and teased at school, and is beaten at home. The abhorrence of the underprivileged blacks by the whites is remarkably large, throughout the novel. As the novel progresses it is seen that Papa tries to explain to Stacey to hang out less with Jeremy, â€Å"We Logans don’t have much to do with the white folks. You know why? † Papa says, believing that whites and blacks will never really be friends, â€Å"Cause white folks mean trouble,† with this it also demonstrates hatred between the two races. The intensity of racial discrimination is massive when TJ talks about the night men. The whites â€Å"tarred and feathered him,† making the African Americans feel inferior – treating them of no value and worthless. Cassie, herself, is a victim of one of the racism incidents. On her visit to Strawberry, she is forced to apologize repeatedly to Lillian Jean, a white, humiliating herself greatly. Even her family, who are strong-willed, cannot prevent such things from happening – trying to stay away from consequences. Cassie is mentally hurt after this situation. Racist comments are at is summit as the story progresses. Kaleb Wallace, to Mr. Morrison, sputtered, â€Å"You big black nigger, I oughta cut your heart out for what you done! My brothers laid up like they is and you still runnin around free as a white man. Downright sinful, that’s what it is! Why? I oughta gun you down right where you sit. † This quote shows the filthy comments the whites use towards the blacks. As the story nears its conclusion, TJ gets influenced by the white community, and gets into stealing. TJ goes to a Barnett’s store with his white â€Å"friends,† to get himself the pearl handed pistol. At the shop, the whites – wearing a mask – kill Mr. Barnett, a white man. TJ Avery is immediately entirely blamed for the sequence of events. This shows, again, the law in much favour of the whites – as the police don’t even look into the issue – they don’t care who is guilty, but immediately find a black man to blame. If the roles had been reversed, circumstances and the events that took place would have been completely different. The whites simply want to punish some blacks, and they can do so easily, as no one dares to stop them. Throughout the story, there are several racist remarks passed to the African Americans emphasizing the conditions they faced. Life for the African Americans in the 1930s was completely unjust. Judgment based solely on physical appearance exists, to date, and is still a controversial issue.

Journal Topic 2-B Essay Example | Topics and Well Written Essays - 250 words

Journal Topic 2-B - Essay Example sted at least of five basic elements: Indians, the slaves imported from Africa, the first wave of colonists; political and economic elite of an Anglo-Saxon origin; the waves of immigrants not only from the European, but also from Latin American and Asian countries. Trying to create a uniform and solid society and the state, America in many respects was guided by the French way, having officially chosen assimilation, which received the well-known name â€Å"melting pot†. 100% Americanization had to become an ultimate goal of the carried-out compulsory assimilation. However, despite all the efforts, by the middle of the XX century it became clear that â€Å"melting pot† policy didnt bring desirable results. Searching for the way out of the current situation led to the emergence of multiculturalism. The main reasons and contradictions, which brought multiculturalism to life, arose together with formation of the American state and continued to exist till rather recent time. American multiculturalism pays much attention to culture and identity, thus the American identity can be kept through art, especially through films (Benshoff & Griffin). Multiculturalism continues and strengthens the line of a cultural relativism extending it to e very national culture, keeping the principle of equality of all cultures and supplementing it with the principle of cultural

The recruitment, selection and training of LVMH Essay

The recruitment, selection and training of LVMH - Essay Example The study looks to focus on the recruitment, selection and training and development programs of LVMH. Recruitment can defined as the process by which the employers attract, screens and selects qualified applicants for the job. Selection can be described as the process used by the companies to hire suitable individuals to fill up vacancies in an organization. Training can be viewed as the process of changing behavior and attitudes of the employees to achieve organizational objective. Development on the other hand is some learning activities that are directed towards the potential future needs of the company (Armstrong, 2006). Summary of Findings The recruitment and selection at LVMH is based on the needs of high degree of professionalism. During the recruitment and selection process technical, inter-personal, communication skills are assessed. In dept analysis is used to selection the right person for the right job. Majority of the employees, more than 70% work internationally and int ernational recruitment is of extreme importance to the company (Armstrong, 2000). ... The company also provides career management (Mondal, 2009). Limitations The study has been conducted over a relatively shorter period of time. Therefore findings of the study should be regarded as indicative only. Also the type of data collected is totally secondary and qualitative in nature. Hence, the findings of the study may not represent a holistic picture but rather an indicative picture of the recruitment, selection, training and development process of LVMH. Implications of the Study The study focuses on the importance of training and development as well as recruitment and selection towards the achievement of organizational objectives. Training and development as well as recruitment and selection are not just part of HRM strategy. Rather the training and development as well as recruitment and selection are part of the overall corporate objective. In the modern day business where employees are treated as the biggest asset; it is important for the companies to select the right e mployees to do the right job. Therefore the overall training and development as well as recruitment and selection are of extreme importance. The goes up criticality and importance of training and development as well as recruitment and selection when an international business unit like LVMH is taken into consideration. In that case the company has to consider international cultures, values and needs and demands of the internal (employees) and external customers (consumers) (Goswami, 2010). Recommendations From the findings above it can be easily seen that LVMH has a well designed recruitment, selection and training and development plan. However, while critically analyzing the model it can be suggested

Developing a Interview Process from a Human Resource Perspective Essay

Developing a Interview Process from a Human Resource Perspective - Essay Example Planning helps in the learning of information of each candidate and at the same time avoids legal and pitfalls in the process. This assignment develops an interview and selection process for an entry level management position in the organization. It begins with making a job analysis for the position, creation of the interview outline, selecting the right candidates, which is followed by taking account of the legal restrictions in the process. Developing an Interview Process from a Human Resource Perspective Defining the job of a Human Resource Manager The overall job analysis of a Human Resource Manager includes conducting the conventional HR functions such as employee relations, administration of compensation and benefits in the organization, employment policies, personnel record keeping, safety issues of team members, training and development and finally ensuring compliance with the human resource laws and regulation (Columbia Association, 2006, p.1). Some other job responsibilitie s include professional work advising towards team leaders in the organization and team members with regards to the application of laws regarding workers compensation, employment and benefits and various employment policies applied in such aspects as discipline, hiring, termination of employees, training and development, benefits and compensation, leaves, equal opportunity etc. Desired profile of the ideal applicant The desired profile of the candidate includes; MBA degree from a reputed B-School with major in human resource management, Two to three years of experience in the HR discipline which includes employment policies, benefits, compensation, training and development, compensation, employee relations and conflict resolution, Excellent oral and written communication, Prior experience of working in a diverse workforce background and; Prior experience of working in a profit making organization (Columbia Association, 2006, p.3). Creating interview outline The process of filling up the vacant managerial position must begin with a team meeting where members from individual units and job categories must be participate. This committee must collectively decide on the desired profile of the candidates and this selection must be made against objective criteria and be job related. The actual mode of selection must also be settled at this stage. Generally a written exam followed by a technical round of interview and HRM interview is done. However, since in this case candidates reviewed have prior experience of two to three years in the relevant field, the written exam is not required. The candidate can be accessed through the technical round and HR interview round (AG Centre, 2005, p.1). Based on the ideal desired profile of the applicant the interview questions must also be settled. It is recommended that questions are objective and related to the job. Questions can also include both sets of open and close ended questions for making thorough analysis of the candidate ’s suitability for the position. The interview outline can provide a list of possible questions that can be asked to the candidates (AG Centre,

The whole secret of life is to be interested in one thing profoundly Thesis

The whole secret of life is to be interested in one thing profoundly and a thousand other things well Hugh Walpole - Thesis Example While there are many such people in the market, only few of them succeed. Google set a new milestone in online searching, Microsoft paved the way for home computing and the Body shop by Anita Roddick succeeded only because it focused on eco-friendly beauty products. History speaks volumes about the above quoted words too. Thomas Alva Edison, the American inventor and businessman succeeded in giving the world the light bulb only because he was interested in one thing profoundly. He was keen on experimenting and continued to do it with great passion. Records stated that when Edison failed for a thousand times, he did not say he failed. He said that he knew of a thousand ways not to make a light bulb. Had it not been profound interest for one thing, Edison would have given up his experiments and considered his life a failure. We would not have benefited so soon from a light bulb and would not have remembered him with the great reverence that we do today. Even great leaders like Mahatma Gandhi could help India gain freedom only through constant interest in working towards it. Had these men been diverted with various interests, they would never have been able to put their heart and mind into huge successes. The quoted words hold good in our personal lives too. Success is achieved when one does not spread oneself too thin, staying focused on work helps accomplish it and the secret of living life to the fullest and to the happiest comes only from being the king of one's empire. Antithesis While the above statements portray the goodness in Hugh Walpole's statements, the same is not always true. In today's changing times, where there is throat cutting competition and one has to be ahead of the other in the mad race of life, statements like the one made by Hugh Walpole have their own shortcomings. If we were to be profoundly interested in one thing with a general interest in other things we would not get ahead in life. If a businessman, for example, just takes deep passion for selling cell phones, he would do well. However in order to succeed, he would need to take an equal interest in understanding the needs of the market (business researching), new product launches (technology), caring for employees (organizational behavior), caring for customers etc. Unless all these aspects are not looked after, with equal interest and enthusiasm, the organization and the businessman are doomed to lesser degree of success. Thus while the above examples of Google, Microsoft and the Bo dy shop did take into consideration their core areas, they gave equal importance to a million other issues. That is also the reason all large organizations have different departments (like HR, research, marketing, product development, customer care) and equal importance is given to all of them. History also leads us to believe this to be true. Thomas Alva Edison could give the world great inventions because he had profound interest in one thing. But let us not forget that even during his times, when there was not much competitiveness, he had profound interest in business too, which led him to form the General Electric. Had he not been able to let the world know of his inventions and market them through the organization, it would have possible that someone else would have taken the credit for

Vignette 4 Essay Example | Topics and Well Written Essays - 750 words

Vignette 4 - Essay Example The three boys of three-fifth grade occupy themselves into disreputable activities during the process of learning. Teachers and students must learn the relevant ways of navigating within cultural differences in a respectful way and atmosphere of mutual respect. This promotes learning in the most effective ways to develop ideas that promote development within learning. Students increase their ability of learning when lessons are conducted in a culturally responsive manner that is consistent with the community values and norms of interaction. It is essential for teachers to teach students new methods of learning that involves interactive cultural participation since it promotes students learning. In vignette 4, students shout out answers that elicit laughter interrupting the learning process. It disrupts the other students’ attention and develops disrespect to the other scholars, as the teacher suit irrelevancy in displaying her duties as an instructor. Classroom applications of Vyogotskian theory explain the importance of teacher preparation and changing roles of teacher in the socio cultural classroom. The theory explains the changing roles of teachers and students to develop understanding in their roles and teaching methods. Moreover, socio cultural developments of Vygoskian theory determines learning patterns that helps teachers in developing relevant teaching methods for the students especially in their different cultures that makes the learning process interesting. Moreover, students’ talking to each other in the same classroom signifies insolence and poor listening skills among the students. Such students automatically perform poorly at the end of the semester because some of the important aspects taught in the classroom overlook them and they no longer become familiar with some of the important details that were taught in that lecture. Based on psychology and education, influence on naturalism is the main cause of

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

Final - Research Paper Example how a human body was found burned to ashes inside a room without any apparent cause; and how the rest of the objects in the room remained relatively unaffected. Since then, this phenomenon has been introduced as a possibility. Stories on SHC have been enriched and regenerated due to cases of police officers arriving at scenes of fires where they were able to find half burned bodies which often left only the leg or foot unburned. These cases puzzled them, hence the perpetuation of the SHC phenomenon. Spontaneous human combustion is defined as the â€Å"alleged process of a human body catching fire as a result of heat generated by internal chemical or nuclear action† (Carroll â€Å"From Abracadabra to Zombies†). There have so far been no witnesses for this phenomenon but many stories have been generated about it. The earliest explanations for SHC have been based on an apparent visitation by God and this explanation may have a strong connection with Moses and the burning bush. However, more scientific explanations for SHC have now been presented for our consideration (BBC News â€Å"H2G2†). Author Charles Dickens has used SHC in one of his novels as a cause of death and this has further generated interest on its possibility. Dickens further claimed that he has known cases of SHC and he points out two main cases which have happened over a hundred years ago (Carroll â€Å"From Abracadabra to Zombies†). But non-believers claim that Dickens probably got his idea from the stories of Dupont in his book De Incendiis Corporis Humani Spontaneis. This book points out how a drunken German spontaneously ignited because of his intake of copious amounts of brandy. Immediately, faults in this theory were pointed out when non-believers point out that if drinking plenty of liquor would cause SHC, then there would have been many more reported incidents of the phenomenon. The proposal on alcoholic consumption has actually been debunked by scientists when they explained that

Logistics Management Essay Example | Topics and Well Written Essays - 2500 words

Logistics Management - Essay Example You are a consultant who has been asked to write a report that discusses what logistic management would involve for clothing manufacturing firms sourcing in the Pacific Rim. The objectives of the report are to explain with reference to the literature the logistics requirements for getting the supplies from the Pacific Rim to Australia, write an action plan that lists the steps of logistics management, describe each of the steps by stating what will be done and why it will be done, and discuss the constraints of logistics management in meeting the clothing firms' sourcing needs. This is to be accomplished thorugh writing an academic report; providing an executive summary, introduction, and conclusion; using the report as a way to demonstrate knowledge of the course content, including the textbook and additional readings that have been utilized, using appropriate headings, using 8 references, using minimal direct quotes, using text referencing and a reference list; and ensuring all aspects of the marketing guide are satisfied. Global sourcing is a procurement strategy aimed at exploiting global efficiencies in production. While a global sourcing process is usually initiated as a mechanism of exploiting cross-geographic arbitrages (simply put, identifying cheaper global sources), it is now a standard step in the global expansion of firms. Global sourcing advantages extend to identifying alternate supplier sources, utilizing buffer capacities and taking advantage of specific geographical talent pools (Wikipedia 2008). The textbook containing this case study also encompasses the entire concept of the supply chain. The supply chain can be defined as: A supply chain, logistics network, or supply network is the system of organizations, people, activities, information and resources involved in moving a product or service from supplier to customer. Supply chain activities transform raw materials and components into a finished product that is delivered to the end customer. Supply chains link value chains. A typical supply chain begins with the extraction of raw material and includes several production links, for instance; component construction, assembly and merging before moving onto several layers of storage facilities of ever decreasing size and ever more remote geographical locations, and finally reaching the consumer. Many of the exchanges encountered in the supply chain will therefore be between different companies who will seek to maximize their revenue within their sphere of interest, but may have little or no knowledge or interest in the remaining players in the supply chain. (Wikipedia 2008) The purpose of this report is to discuss what logistics management would involve for clothing manufacturing firms sourcing in the Pacific Rim. In doing so, the purpose is to explain with reference to the literature the logistics requirements for getting the supplies from the Pacific Rim to Australia, write an Action Plan that lists the steps of logistics management, describe each of the steps by stating what will be done and why it will be done, and discuss the constraints of logistics management in meeting the clothing firms' sourcing needs. Given in the case study is that: Global sourcing has become a widely

Cause of Extinction - Global Warming Research Paper

Cause of Extinction - Global Warming - Research Paper Example Many of the species have become extinct so far. These include animals as well as plants. There are various reasons for extinction. The word extinction is used to describe a situation when the last living member of any species dies. This is a kind of situation where there is no other member of that lives in the planet. In other sense the particular species becomes obsolete. This is the situation where the concerned species is called â€Å"extinct†. Functional extinction of a species happens when only few members of that species survive but they are completely unable to reproduce due to many biotic reasons, such as age, poor health etc. There are various reasons behind extinction of any species. Most of those reasons are natural reasons, which are beyond any human control. But many of those reasons include direct or indirect human intervention into the natural system. The extinction of Dinosaur was entirely due to the natural reasons. Many of the big species became extinction du e to unexpected natural phenomena. All of those phenomena were beyond human control. Recently most of the species are getting extinct also because of the natural reasons, but those phenomena have direct or indirect human intervention into the society. ... Again these species are becoming extinct because of some other factors also. Human beings are getting much more conscious about their current direct consumption of natural resource. To accomplish this, they are degrading the nature in a way that is creating threats to those species. This phenomenon is also directly or indirectly affecting the ecology of the planet the earth. And those are again directly or indirectly affecting the lives of those species and also the lives of humans (Sodhi, Bradshaw, & Brook, 514). But among all these reasons global warming is a key factor causing the extinction of different species around the whole world. Global Warming and Extinction: Global Warming or the problem of global climate change is the most important reasons for extinction of many of the known species around the whole world. These two reasons are basically interrelated. A recent study suggests that by 2050 almost 37% of well-known plants and animal species will be extinct (Climate Change H eadlines from 2000 to 2009). The human-intervened global warming has caused the first known mammal in 2008. In some of the parts of the world, such as northern Queensland, many of the species cannot survive because the temperature has gone up to 30  Ã‚ °C (Climate Change Headlines from 2000 to 2009). This kind of scenario is also the same in the northern regions and in other southern regions of the world. One of the most fascinating studies reveals that before 2100 there will be complete human extinction. And again the reason is global warming and the world climate change. In that time, the temperature of the world will be 29  °F or 16  °C and in the atmosphere the carbon dioxide levels will reach to a

Business Models and Systems Essay Example for Free

Business Models and Systems Essay The business that I am choosing to write about is a small convenience store located across the street from my children’s school. It is owned and operated by a very pleasant Indian couple. It is located in a remote area where there are very few businesses in close proximity. This store offers a variety of products and prepared foods. The three main components of the business system that comprises this particular business are as follows: Business as Commerce – They give money in exchange for the products they need to fill their store. In this case, the owners will look for sales at other stores, and then purchase them to sell in their store. They are making a profit from their trade because it is increasing their utility. Business as an Occupation – In order for them to increase their profit they would need to specialize in food service and preparation, customer service, and modern technologies. In other words, they had to learn how to make and present the foods that they offer, they had to learn how to communicate appropriately with their customers, and learn how to gain access to and operate new machines to make a greater profit. Business as an Organization – For the time being, this particular business is owned and operated by just two people. If sometime in the future they would decide to combine their talents and resources with other people, they will be able to pursue new opportunities and reduce transaction costs and increase their profitability.

Cyber Bullying Is Growing Rapidly Psychology Essay

Cyber Bullying Is Growing Rapidly Psychology Essay Although bullying has been around for centuries, it has only been in the past twenty years that researchers have tried systematically to measure bullying (Kowalski, Limber, Agatston, 2008). In 2001, the first study of bullying in the United States was conducted with more than 15,000 students in grades 6 through 10 (Kowalski, Limber, Agatston, 2008; Nansel, et al., 2001). Tanya Nansel and her fellow researchers found that, within a single school term, 17% of children and youth said they had been bullied sometimes or more often, and 19% had bullied others sometimes or more frequently and 6% said they had been bullied and had bullied others sometimes or more often. In 2005, David Finkelhor and his colleagues conducted telephone interviews with children and parents, and found that 25% had been teased or emotionally bullied during the previous year (Kowalski, Limber, Agatston, 2008; Finkelhor, Ormrod, Turner, Hamby, 2005). The researchers estimated that 13.7 million children and youth were physically bullied and 15.7 million were teased or emotionally bullied each year in the U.S.(Kowalski, Limber, Agatston, 2008). The massacre at Columbine High School in 1999 seems to have been pivotal in focusing attention on bullying in the United States. Although the specific motivations for this (or other school shootings) may never be fully understood, retrospective accounts in the popular press and in the research literature pointed to bullying as a contributing factor in many of these crimes (Kowalski, Limber, Agatston, 2008; Limber, 2006; Fein, et al., 2002). A search of the Lexis/Nexis database using the search terms bullying and schools demonstrates how much school attention to school bullying has changed in recent years within the United States. In 1998, the year prior to the Columbine shootings, school bullying was in the headlines of American newspapers, magazines, and other popular press periodicals 145 times. The following year, the number of articles on school bullying doubled, and, in 2001, shot to more than 750. There has also been an increase in attention to bullying among researchers since that time. In a search of the Psych Info database using bully or bullying as search terms, there were only five publications in 1990. By 2000, the number increased to 94. In 2004, there were nearly 250 such publications. Cyber bullying wasnt even an issue in the 1990s. However, with advances in technology, children are now exposed to a new form of bullying cyber bullying (Kowalski, Limber, Agatston, 2008). Cyber bullying occurs only between minors. If an adult is involved, the behavior is labeled cyber harassment or cyber stalking (Kowalski, Limber, Agatston, 2008). Much of the attention in the popular press and professional literature has focused on sexual predators that seek out their victims through online venues such as Facebook and Myspace. The same cannot be said of cyber bullying. Significantly less attention popular, academic, and/or legal has been devoted to the topic of cyber or electronic bullying. The reality, however, is that the majority of children are more likely to be targeted by a person who cyber bullies than by a stranger they have met on the Internet who is trying to arrange an offline meeting(Kowalski, Limber, Agatston, 2008). In 2005, it was estimated that 17 million adolescents aged 12 to 17 use the internet, and 74 percent of teens IM (Lisante, 2005; TEXAS STUDY, 2009). Today, 87% of U.S. teens use email and 93% use the internet (Jacobs, 2010). WHAT TYPES OF CB ARE OCCURING THE MOST? Although traditional bullying is still more common, cyber bullying is increasing rapidly. Cyber bullying may occur through phone calls, text messaging, email, picture and video clips, instant messaging, web sites, and chat rooms. The number of people who own a cell phone is on the rise. There are a number of ways that cell phones can be used in bullying. Cell phones are a popular device used to cyber bully because unlike computers, cell phones are typically left on when not in use. When someone is done using a computer, they generally shut it off. Cell phones, however, are left on all hours of the day. The fact that cell phones are portable allows the bully to make contact with the victim throughout the day. Cyber bullies may use text messaging to attack their victim or they may use digital photos. Many bullies will call and leave abusive messages for the victim also. Since most cell phones have a built in camera, it is easy for the bully to use photos as another form of bullying. Bu llies may capture their victims changing in a locker room or using the bathroom. They can then disseminate these photos to others to embarrass their victim. Another form of bullying is called happy slapping. Happy slapping typically occurs when embarrassing images of someone are caught on a camera or on a camera phone. Many times, the person is not aware that they are being recorded. In many instances, these recordings may be set up and planned out. In April 2008, the beating of a 16-year-old girl was videotaped by other female students. The incident sparked outrage after the bullies posted the video on MySpace and YouTube. The victim suffered a concussion, damage to her eye and ear, and numerous bruises. Eight girls faced charges of felony battery and false imprisonment for the attack on a fellow teen. This event sparked national outrage brought to light the importance of educating youth on teen bullying. Cyber bullying also occurs regularly in chat rooms. Most victims of cyber bul lying say abuse occurs in chat rooms, where people who are in the room send and receive messages, called chatting. People inside chat rooms generally use screen names, or nicknames, and all the screen names of people in the chat room are listed on each users screen. A person can read messages from others in the chat room, and type and send his or her message as a reply. What someone types instantly appears on the screen as part of the chat (Breguet, 2010). Another form of cyber bullying that can occur is by exclusion. If a person is intentionally left off of a buddy list, in order to have their feelings hurt, then they have been cyber bullied. These chat rooms not only exist on the computer, but in video gaming as well. It can be difficult for adolescents to separate their character from themselves. Bullies who cheat and gang up on other gamers are called griefers (Bailey, 2010). Like traditional bullying, minor forms of cyber bullying include being ignored, disrespected, picked on, or otherwise hassled. The more debasing forms involve the spreading of rumors about someone, stalking or physically threatening another person through some medium or method of electronic communications (Hinduja Patchin, 2010). More indirect forms of cyber bullying include disseminating denigrating materials or sensitive personal information or impersonating someone to cause harm (Willard, 2007). Add info on social networking WHICH ADOLESCENTS ARE MORE LIKELY TO BE VICTIMS OF CB? Five signs that indicate a student is being cyber bullied are as follows: Changes in mood or demeanor after being online Avoids talking about school, friends, or what they do online Has crying, anxiety, or depression episodes, especially after using the computer or cell phone Makes excuses not to go to school Withdraws from friends or usual activities (Tiano, 2008; Borgia Myers, 2010). The highest numbers of incidences of bullying occur at the middle school level. Bullying can start with children in elementary school. By the time students reach middle school, the bullying becomes more physical. Boys and girls typically bully in different ways. Boys usually push, shove, and hit. Girls on the other hand, usually start rumors or exclude girls from being a part of their social network of friends. A series of studies found that the chance of being a victim of cyber bullying increases as youngsters grow older (Kowalski and Limber, 2007; Patchin and Hinduja, 2006). Other studies found lower cyber bullying rates for students 15-18 years old than for students 12-15 years old (Slonje Smith, 2007). Still other studies found no relationship between age and being the victim of cyber bullying (Vandebosch Van Cleemput, 2009; Smith et al., 2006). Cyber bullying is occurring less frequently than traditional bullying and most cyber bullying is occurring outside of the school environment (Smith, Mahdavi, Carvalho, Fisher, Russell, Tippett, 2008). However, it is the responsibility of the school district to provide a learning environment that is in a safe environment. Studies show that 85% of high school students spend at least an hour a day on the internet. Many of the shows that teenagers are watching on television at night are reality shows. There is a lot of fighting and verbal confrontations that occur during these shows. It is believed that confrontations keep the audience entertained and wanting more. ARE F2F BULLIES GENERALLY CBs ALSO? Researchers who investigate online behavior recognized that people engage in activities online that they would not be as inclined to engage in if they were in the real world. Researchers use the term disinhibition to describe this phenomenon (Willard, 2007). There are several reasons why a bully may choose the internet to torment a victim. Cyber bullying can be done anonymously, with little effort, and the bullying can be carried out repeatedly and at a convenient time for the bully. One of the most important reasons a bully torments online is because there is a constant, captive audience to witness his or her handiwork and the victims humiliation (Breguet, 2010). Males are more likely to be traditional face to face bullies. Females, on the other hand, are more involved with cyber bullying. This could be due to the indirectness that cyber bullying plays a role in. Since females generally do not like confrontation, they are more like to participate in a form of bullying in which they do not have to face their victim. Cyber bullying allows the female students the opportunity to bully without confronting their victim. In accordance with the relationship between age and being a cyber bully, no clear tendencies could be discarded. Since cyber bullying can be anonymous, a bully can victimize someone much older or much younger than themselves. In 2006, Megan Meier committed suicide at the age of thirteen. Megan killed herself after receiving cruel messages on MySpace from who she believed was a 16-year-old boy named Josh Evans. Joshs identity was actually created by Lori Drew. Drew was the mother of a former friend of Megansà ¢Ã¢â€š ¬Ã‚ ¦..à ¢Ã¢â€š ¬Ã‚ ¦. Many individuals who bully have issues controlling their anger, come from violent homes or neighborhoods, have overly authoritarian parents, or may be acting out because of other problems at home (Goodstein, 2007). Some bullies may have poor social skills and trouble adapting to new or overwhelming situations (Goodstein, 2007). As a result of being bullied, many victims in turn begin to bully individuals who are younger or weaker than themselves. Many kids try to be funny as an attempt to be cool while at school. Making fun or ridiculing others is sometimes considered funny. So as an attempt to be cool, bullying may occur. Bullies are not always the friendless, mean loners many people assume them to be. Bullies actually can be quite popular. Many times, they are very connected to school life through athletics, academics, or other extracurricular activities. Bullies generally are strong, confident, and aggressive, much more so than their victims, who, by comparison, tend to be weak, timid, and nonassertive (Bolton Graeve, 20). Some cyber bullies are angry loners or misfits, sometimes seeking revenge for having been bullied themselves. Experts say it is common for online abusers to be popular students with plenty of self-esteem who are trying to strengthen their place in the social hierarchy. They do it by intimidating those they perceive to have less status (Billitteri, 2008). Its not really the schoolyard thug character. Its the in-crowd kids bullying those who dont rank high enough, says Nancy Willard, executive director of the Center for Safe and Responsible Internet Use (Billitteri, 2008). Mark Wei ss, education director of Operation Respect, says, I think the culture is angrier. He went on to say, The things on TV, the laugh tracks of situation comedies, its all about making fun of each other and putting each other down, and reality TV is all about humiliation(Billitteri, 2008). WHAT ARE THE EFFECTS FELT BY THE VICTIMS OF CB? Although cyber bullying is occurring most frequently at home and not at school, it affects students at school. Even when its off campus, the impact is coming to school in the form of young people who have been so tormented they are incapable of coming to school to study, which leads to dropouts ,fights, violent altercations and suicide, said Nancy Willard, a former attorney and former teacher of at-risk children (Billitteri, 2008). Patchin and Hinduja (2006) found that 42.5 percent of the cyber bully victims were frustrated, almost 40 percent felt angry, and about 27 percent felt sad (Vandebosch Van Cleemput, 2009). One teenager said, It makes me hurt both physically and mentally. It scares me and takes away all my confidence. It makes me feel sick and worthless (Hinduja Patchin #1). Victims who experience cyber bullying also reveal that they were afraid or embarrassed to go to school. In addition, research has revealed a link between cyber bullying and low self-esteem, family problems, academic problems, school violence, and delinquent behavior. Cyber bullied youth also report having suicidal thoughts, and there have been a number of examples in the United States where youth who were victimized ended up taking their own lives (Hinduja Patchin #1). Even though suicide rates have decreased 28.5 percent among young people in recent years, upward trends were identified in the 10- to 19-year-old age group (Hinduja Patchin #2 plus others). Youth who are bullied, or bully others, are at an elevated risk for suicidal thoughts, attempts, and completed suicides. The reality of these links has been str engthened through research showing how experience with peer harassment (most often as a target but also a perpetrator) contributes to depression, decreased self-worth, hopelessness, and loneliness-all of which are precursors to suicidal thoughts and behavior (Hinduja Patchin #2 plus others). In a research conducted by Hinduja Patchin (2010), cyber bullying victims reported that they were almost twice as likely to have attempted suicide compared to youth who had not experienced cyber bullying. Traditional bullying and victimization have also been linked to loneliness, peer rejection, low self-esteem, poor mental health, and other psychological and physiological ailments among youthful populations (Hinduja Patchin, 2010; Crick Bigbee, 1998; Forero, McLellan, Rissel et al., 1999; Hershberger DAugelli, 1995; Mills, Guctin, Lynch et al., 2004; Prinstein, Boegers,, Spirito, Little et al., 2000; Prinstein, Boegers, Vemberg, 2001; Rigby Slee, 1993; Salmon, James, Smith, 1998). After considering the extent research on bullying and suicidal ideation, it can be said with confidence that a strong relationship exists (Hinduja Pachin, 2010; Balry Winkel, 2003; Kim, Koh, Leventhal, 2005; Mills, Guerin, Lynch, et al., 2004; Roland, 2002; Seals Young, 2003). The research on cyber bullying flourished following the school shooting at Columbine High School. Research from the Secret Service and the United States Department of Education on thirty-seven school shootings, including Columbine, found that almost 75 percent of the shooters felt bullied, threatened, attacked, or injured by other. Several shooters also reported experiencing long-term and severe bullying and harassment from their peers (Goodstein, 2007). According to Goodstein (2007), victims of bullying usually miss more school, have higher dropout rates, and have problems concentrating on their schoolwork. They also tend to show higher levels of insecurity, anxiety, depression, loneliness, unhappiness, physical and mental symptoms and low self-esteem. The consequences of being cyber bullied quickly creep into the classroom where the students eventually face the damage to their psyches or their reputations(Borgia Myers, 2010). Children have always been encouraged to not tattle tell. Once these children are bullied, many withhold the experience they are going through as a result of what they have been taught. Parry Aftab, of wiredsafety.org, says 45,000 students-85 percent to 97 percent of her audiences-reported having been victims of cyber bullying in 2007. Yet, only 5 percent will tell a trusted parent or adult (Billitteri, 2008). Another reason many victims do not report that they have been bullied is because they worry that the problem will escalate. An 11-year old from Michigan said, She kept texting me so many mean things that I wanted to throw my phone against the wall. I told my mom and she called her. After that the mean girls texted me, wow you cant fight your own battles (Billitteri, 2008)! Although online comments have the potential to spread at a much faster rate than conversations in a school hallway, dealing with it could possibly be easier. Teens have the capability of ignoring the comments online by merely turning off the computer and not reading them. Since comments were made online, the victim is able to print the comments to turn them over to the local police unit. Victims can also report incidences to their ISP. School districts and parents need to make themselves responsible for educating youth on cyber bullying. Since most cyber bullying occurs away from school, parents may attempt to protect the bully by arguing that they have the freedom of speech to express their thoughts aloud. Conclusion: It is very important as parents to monitor childrens online activity. Parents should be aware of social networking sites that their children participate in. It is critical to educate children about the proper language that should be used online. Experts believe that cyber bullying is going to worsen because most bullies enjoy the idea that they have a large audience witnessing their attacks on the victims. As the price of computers continues to drop and as internet use gets faster, cheaper, and more far-reaching, it only makes experts believe that cyber bullying will continue to grow. Therefore, it is critical for parents to talk to their children about the impact of cyber bullying on youth. When kids are confronted about being a cyber bully, many of the kids respond that they didnt know that they were actually hurting the other person. Since many cyber bullies do not face their victims, it is difficult to witness the effects that the bullying is having on the victims.

Inclusion Of Visually Impaired Students

Inclusion Of Visually Impaired Students Education aims to ensure that that all students gain access to skills, knowledge and information that will prepare them in life. Education becomes more challenging as schools accommodate students with diverse backgrounds and SEN needs. Meeting these challenges demands schools to have an inclusive education. Inclusive education brings all students together in one classroom and community, regardless of their strengths or weaknesses in any area, and seeks to maximize the potential of all students. There is now greater recognition that the special needs agenda should be viewed as a significant part of the drive for Inclusive Education (Ainscow, M 1995). The idea is that the concept of integration is being replaced by a move towards inclusive schooling/education. Integration demands that additional arrangements will be made to accommodate pupils with disabilities within a system of schooling that remains largely unchanged (Ainscow, M 1995 p 2). Inclusive education, on the other hand, is a larger and prior concept (Flavell, L 1996, p 5) and aims to restructure schools in order to respond to the learning needs of all children (Male D, 1997). An Inclusive school ask teachers to provide individualised support without the stigmatisation thats comes with separation, and to provide opportunities where all students can learn together in an unrestrictive environment where the quality of their education is not compromised. Appendix 1.1 shows a model of inclusive provision (Dyson, A et al, 2004). Inclusion is not just for student and staff but for governors, parents and the local community (Flavell, L 2002). Research on effective inclusive schooling has shown schools improve thorough whole school responses and not just by teaching strategies that include all learners (Ainscow,M 1994). Appendix 1.2 shows characteristics of these schools (Ainscow, M 1991; Hopkins, Ainscow and West, 1994) 1.2 Legislative Context The amendments to the 1995 Disability Discrimination Act (DDA) Part IV regulations came into effect on 1 September 2002 via the Special Education and Disability Act (SENDA, 2001). It requires school to implement the part of the Act that prevents such institutions from discriminating against students on the grounds of their disability. It is therefore mandatory for all teachers, including MFL teachers to make reasonable adjustments to allow full participation by students with disabilities. Appendix 1.3 is the overview introduction to the DDA while Appendix 1.4 is the DDA Part VI. 1.3 Fullhurst Community School Policy The legislation makes it clear that all teaching staff is responsible for the provision for students with SEN and/or disabilities. (TDA, 1999) Appendix 1.5 shows specific duties under the DDA outlined by the TDA (TDA, 1999) for use by schools. Thomas (1992) states that the whole school community should be involved in developing a policy on the organisation of support in the classroom. The Code of Practice (DfE 1994) calls for all schools to have a special Education needs Policy with outlines the agreed practice at each stage in meeting the needs of pupils. As required by law all schools who receive government funding are expected to have a written SEN policy with regard to the Code of Practice. Fullhurst Community School has a comprehensive policy which is mandatory for all staff to be familiar with. It includes their guidelines, accessibility, definitions, SEN status, provisions, referral information, learning needs and conditions. Appendix 1.6 is a partial copy of the Fullhurst Community School Guide to SEN. 2. Visually Impaired Students 2.1 Inclusion of visual impaired students It is estimated that there are around 25,000 children and young people in Britain from birth to 16 with a visual impairment of sufficient severity to require specialist education service support. (www.rnib.co.uk) In the report entitled Education of the Visually Handicapped (Department of Education and Science, 1972) commissioned by the British government in 1968, it recommends that blind and partially sighted children would benefit from being educated in the same schools. It did, however, also support the general concept of integration of children with visual impairments (VI) into mainstream schools. Further reports, such as The Warnock Report (Department of Education and Science 1978) and the subsequent Education Act (1981) consolidated that right of children with SEN to placement in local schools, with the consideration of the efficient use of resources. During the 70-80s there was a steep rise in the LEA services for children with VI (visual impairment) and an increase in local schools education of VI students supported by qualified in school support workers or peripatetic specialised teachers (Douglas et al, 2009). As this enrolment increased in mainstream schools, specialised schools for the blind were closing or adapting encompassing students with more complex needs (McCall, 1997). The Code of Practice for SEN (Department of Education) accepted that the needs of most children with SEN could be met within mainstream schools but took a moderate stance on inclusion by emphasising the importance of maintaining a continuum of provision for a continuum of needs (Hornby, 1999, p 153). By 2000 inclusion of VI children in mainstream schools had become well documented in policy and practice. Legislation continued to strengthen the rights of SEN children in local schools, culminating in the previously mentioned SENDA (2001) amendments to the 1995 DDA. Appendix 1.7 and 1.8 highlight research and statistics pertaining to VI students in local schools. 2.2 Visual Impairment and Modern Foreign Languages No matter what their educational level, the visually handicapped often display a marked talent for learning foreign languages. This seems to be the result of a particular aural sensitivity and the memory training which forms part of the rehabilitation process. (Nikolic, 1986 p222) The major aspect of work in the modern languages is that while other curriculum areas use communication to teach the subject content, MFL use content to teach communication (Couper, 1996). MFL classrooms rely heavily on non-verbal method of communication and in most classrooms the visual sense plays a dominant though not exclusive role (Couper, 1996 p 7). 2.3 Adaption of teaching practise and materials In traditional MFL learning, teachers use visual projectors, flashcards, wall posters, gesturing, mime and facial expressions to teach, however literature on teaching MFL to VI advocates using different means. Realia, enlarges pictures, mobiles are recommended to introduce new vocabulary and using games such as noughts and crosses, hangman and board games to enhance knowledge. Price (1994) and Couper (1996) show that the adaption of materials for use in class is a time consuming and costly process and as such teachers often have to adapt materials themselves. Appendix 1.9 shows a self-audit for inclusive modern languages lessons: planning teaching, learning and support provided by the TDA (2009) which allows teacher to observe and try out certain methods to keep their classroom inclusive. Lewin-Jones and Hodgson (2005) outline strategies which can be used by teachers to ensure an inclusive classroom. Strategies such as using students names more frequently or touch (once pre-approved before) have been known to work effectively (Jones, 2004). Adapting the way you ask questions e.g what is the man in green doing? to what is the angry man doing? Teachers have to adapt the lesson to include repetition other than using the white boards but through the speaking and listening skills. AFL strategies such as thumbs up or down can be used simply instead of traffic lightsystem where VI students may have difficulty colour differentiating (Appendix 1.9a). McCall (1997) postulates that these changes help, not only the learning of the VI students, but potentially all students learning. From the skills in language learning: reading, writing, listening and speaking; reading and writing can be troublesome for VI students as it is difficult to skim/scan text or move between text and answers or locate specific information within texts quickly. Nikolic (1986) compounds this difficulty adding that that trouble lies in the infrequent contact a VI student has with the written form. Ways must be found for students to access these skills. In MFL it is important for mixed skill activities. This will allow VI students to team up listening and speaking, where traditionally they may be stronger with reading and writing where they may be weaker (Couper, 1996). 2.4 The learning Support Worker VI students often get accompanied to lessons by classroom assistants or specialist teachers (LSW). Their role is not to take the job of the teacher but to enable the learning of the student. It is fundamentally important that students continue to be independent and in control of their learning, the LSW can provide aid in practising dialogues, spontaneous and reading from cue cards. Studies show that the quality and quantity of the work provided by LSWs who speak French fluently is greater than those who dont (Lewin-Jones and Hodgson, 2005). 3. Inclusive Teaching in Year 7 with a Visual Impaired student 3.1 Student X My year 7 French class contains a VI student. On learning this I set about making steps to better inform my planning. I accessed the school SEN policy taking particular attention to the section on visual impairments. Appendix 1.10 shows the SEN guide pertaining to VI. I organised a meeting with the school SENCO and with the students LSW. Appendix 1.11 outlines the material provided by the school SENCO to all teachers of student X. It includes details pertaining to what s/he can see, what s/he needs in the classroom brailler, laptop, hardcopies in font N48 of anything taught on a PowerPoint or at a distance. Appendix 1.12 shows information I learned from the SENCO and the LSW in our meetings and Appendix 1.13 shows student Xs school IEP. From this information I was able to start planning knowing students Xs needs and limitations implementing inclusive strategies. 3.2 Implementation of inclusive strategies ~ Differentiation by support: LSW Student X is entitled to extra disability related funding. This allowed them to have a full time LSW with fluent French accompany her to her French classes. From my meeting with the LSW we were able to work with the scheme of work module 2 and produce a comprehensive vocab list that the LSW was able to adapt in preparation for the term. Appendix 1.14 has the schools Yr 7 SOW. In order for all materials to be correctly adapted lesson plans had to be submitted minimally 1 week in advance. However, having a fluent French speaker as an LSW allowed for ad-hoc French learning for student X. The LSW was able to explain to student X additional tasks. Appendix 1.15 is a lesson evaluation showing how the LSW explained an ad-hoc task I had the students do on something which they were having problems. (avoir v etre). My Teaching I had to adapt my teaching style. As I had no training and the school provided me with some information I had to use what I had learned from the meetings and from learn as you go and learn from your mistakes approaches. Spelling out words I was writing and also reading aloud everything that was being written on or projected onto the white board were things I quickly picked up after hearing the LSW spelling out what I was writing in my first lesson. Appendix 1.16 is a lesson evaluation form from my first lesson teaching this Yr7 class. As student X is an invaluable source of how s/he learns I had 2 meetings with student X and the LSW. Appendix 1.17 included minutes of the first meeting. Regarding AFL I implemented thumb up or thumb down policy. Appendix 1.18 shows lesson plan showing this ~ Differentiation by resource: ICT All power point and ICT work was sent to students X LSW before each class. It allowed student X to use her JAWS software (appendix 1.19) to access the information. An example of such use is appendix 1.20 where student X was able to access one of the lesson tasks and submit her answer by print while the other students handwrote theirs. As the term progressed I was adapting to use aural repetition to strengthen knowledge of vocabulary and phrases. Appendix 1.20 shows an ERF form during my placement highlighting increased use of repetition. Braille Assistive technology benefit the VI but according to Argyropoulos, Martos, and Leotskakou (2005, p 185) the cultivation of literacy skills may be delayed significantlyà ¢Ã¢â€š ¬Ã‚ ¦., and illiteracy may be increased. Because of this it is important for student X to use braille to have exposure to the written form of French while would ensure written accuracy. Appendix 1.22 has various examples of work adapted into Braille while some of them have been corrected by the LSW, as I cannot do this. In assessment student X is therefore no longer at an advantage at spelling as they have been viewing and using the correct version through braille. Tactile Pictures One of Students X preferred methods to learn new vocab is using tactile images. This allows student X to mentally perceive the image using touch. S/he is in essence picturing the same image as the students who are seeing the image. Appendix 1.23 is a photocopy of the tactile images of animals I used while teaching animal vocabulary. Handouts As previously discussed all handouts are in a font N48. Appendix 1.24 illustrates examples of adapted hand outs for students Xs exercise book and also for listening tasks completed in class. ~ Differentiation by task: An area where some of the more reasonable adjustments were made within the classroom. Student X has no problems engaging in listening and speaking tasks once the hand outs/instructions are in braille / correct font size. However when the student is using ICT /power point to do tasks it had to be adopted for student X. Appendix 1.25. shows an example where student used information on the overhead to match questions with possible answers , while student X had the questions and answers were separately printed for them and then could join them up. Appendix 1.26 shows examples of the Differentiated by section of lesson plan where the tasks are differentiated by the students needs. The subject content is still the same just different how they work with it. Concerning assessment feedback it was essential to go through it verbally with the student. While giving positive award postcards I was able to liaise with the LSW to get the material out into braille. An example of this is shown in appendix 1.27 Student X is then able to access the feedback and comments whenever is convenient. 4. Implications of teaching a student with VI Some of the key highlights and finding I learned with my practical experience teaching VI students are outlined below. A comprehensive and effective school policy The more adaptable teachers can make their classes the more schools can become inclusive. Adapting lessons to with certain SEN can have a benefit for other SEN and all students in general. It becomes clear that planning is the key element and the earlier you have it done the easier adapting the material by experts can be. Similarly it means the easier you can change your lessons as required Teachers have to allow extra time for preparation of classes, assessments tests and exams (Ornsin- Jones, Courtney, and Dickinson, 2005). Teachers have to allow additional time for VI students to complete their work Appropriate training should be provided where there are resources and sessions within the MFL department. It is not enough for meeting but teachers need to observe strategies for inclusion of VI in practise. In terms of MFL teaching there are little resources or sharing of experiences (Stephens and Marsh, 2005). By extension schools should be able to keep on file work done in braille and differentiated resources for future use. Teachers must be confident engaging students with disabilities, especially those with additional support. Prior discussion with the support workers can help strengthen your ability to do so during the lessons and allow you to improve you teaching practices both within and outside the classroom. 5. Conclusion The success of children and young people with visual impairment in mainstream schools is heavily dependent upon the quality of support that is available to them (Mason and McCall, 1997 p 412 ) As figures show more and more VI students are being educated in mainstream schools it is therefore important to have systems in place to help train and educate teachers who are teaching VI students. Evidence shows that special schools have played roles in supporting and training when necessary (McCall et al, 2009). As children with more complex needs enter local schools, the demands on the professional skills of those supporting them can only increase. According to Sutcliffe (1997) Effective inclusion of students with VI relies not only on the provision and appropriate access using differentiated resources, support or tasks but also on the administrative and day-to-day management of the learning environment. Schools need effective policies, a drive for inclusion behaviour, and training for all staff. Also required is a creative, hardworking staff that put the needs of all their students at the top of their agenda. For individual teachers, Orsini-Jones, Courtney, and Dickinson (2005) advise that there may be tension at times due to reasonable adjustments but that if teachers can identify the barriers and remove them for SEN students then you are creating an inclusive environment and positive atmosphere. References Ainscow, M. (1994). Special Needs in the Classroom: A Teacher Education Guide. Kingsley/UNESCO. Ainscow, M. (1995). Education for All: Making It Happen. Keynote address presented at the International Special Education Congress, Birmingham, UK, 10-13 April 1995. Ainscow, M. (Ed.) (1991). Effective Schools for All. London: Fulton. Argyropoulos, V., A. Martos and B. Leotskakou. 2005. Blind students and spelling: An investigation into Braille literacy skills. Proceedings of the ICEVI conference 2005: Education- Aiming for Excellence, 180-5. http://www.icevi-europe.org/chemnitz2005/iveci-chemnitz2005.pdf. Bender, R. (1970). The Conquest of Deafness. Cleveland: Western Reserve University. Bray, M., Clarke, P .B. and Stephens, D. (1986). Education and Society in Africa. London: Edward Arnold. Carmen, R. (1996). Autonomous Development: Humanizing the Landscape An Excursion into Radical Thinking and Practice. London: Zed Books. Cole-Hamilton, I Vale, D. (2000) Shaping the Future The Experiences of Blind and Partially Sighted Children and Young People in the UK London: RNIB Department for Education (1994) Code of Practice on the Identification and Assessment of Speical Education Needs. London: HSMO Department for Education and Science (DfES) (2001a) The Special Educational Needs and Disability Act London: HMSO DfES (2001b) The Special Educational Needs Code of Practice Nottingham: DfES Dickinson, A. 2005. Dont panic (smile)! How visually impaired students access online learning and giving realistic guidelines to academic staff at Coventry University. International Congress Series 1282 :386-40 Dovey, K. A. (1994). Non-formal educational strategies as a means of effecting positive change in instructions of formal education in South Africa. Journal of Practice in Education and Development, Vol. 1, No.1, pp. 15-20. Flavell, L. (2001) Preparing to Include Special Children in Mainstream School: A Practical Guide London: David Fulton Hmilton, Elizbeth, Kathleen Prime, Christine Gibson, Eric Caron, Jeffrey Rathlef, and HeidiFischer. 2006. Students who are blind or visually impaired accessing foreign languages. Mobility International USA. http://www.miusa.org/ncde/tipsheets/foreignlang/. Kilnkosv W., Sekowski, and M. Brambring. 2006. Academic achievement and personality in University students who are visually impaired. Journal of the visual impairment and blindness 100, no. 11: 666-7 Lewin-Jones, J. and Hodgson, J. (2004) Differentiation strategies relating to the inclusion of a student with severe visual impairment in higher education (modern foreign languages) British Journal of Visual Impairment 22/1:32-36 Lewin-Jones, J., and J. Hodgson. 2004. Differentiation strategies relating to the inclusion of student with a severe visual impairment in higher education (modern foreign languages). British Journal of visual impairment 22, no. 1: 32-6 Lomas, Janet. 1997. Support for pupils within Mainstream Provision. In Visual Impairment: Access to education for children and young people, ed. Christine Arter, Heather Mason, Steve Mc Call, Mike McLinden, and Juliet Stone,. London: David Fulton Male, D. (1997) Including pupils with profound and multiple and severe learning difficulties in Smith, B. (ed) The SLD Experience; Kidderminster: British Institute of Learning Disabilities (BILD). Mc Call, Steve. 1999. Acccessing the curriculum. In Children with visual impairment in mainstream settings, ed. Christine Arter, Heather Mason, Steve Mc Call, Mike McLinden, and Juliet Stone, 29-40. London: David Fulton Milligan, J. (2002) DDA Part IV Implications for visually impaired students, Visability, Winter 2002 Nicolic, T. (1986) Teaching a foreign language to visually impaired children in school, Language Teaching. Nikolic, T. 1986. Teaching a foreign language to visually impaired children in school. Language Teaching 19, no. 3: 218-31 Orinsi-Jones, M., C. Courtney, and A. Dickinson. 2005. Supporting foreign language learning for a blind student: A case study from Coventry University. Support for learning 20, no. 3: 146-52 Richardson, J., and A.W.N Roy. 2002. The representation and attainment of students with a visual impairment in higher education. British Journal of visual Impairment 20, no. 1: 37-48 Richardson,J. Roy, A. (2002) The representation and attainment of students with a visual impairment in higher education, British Journal of Visual Impairment 20/1 Stevens, A., and D. Marsh. 2005. Foreign language teaching within special needs education: Learning from Europe-wide experience. Support for learning 20, no. 3: 109-14 UNESCO (1993). Special Needs in the Classroom: Teacher Resource Pack. Paris: UNESCO. www.rnib.co.uk

america sucess or failure Essay -- essays papers

america sucess or failure America-success or failure is a broad topic. This question can be looked at differently from the multi-cultural races that make up America. The most likely theory is America is a success, but with continual change and improvement, she can become more. To prove this theory we will discuss essential events, from past to present that will champion this theory. The period we will cover is from the 1950’s to present day. The political mood, social changes, and domestic situations brought forth many changes in American history. To define America’s success, civil rights comes to the forefront. America has had a long history of racial and unequal rights division amongst its diverse ethnic groups. During the 1950’s, severe treatment of African Americans was very noticeable. Slavery may not exist today, but brutal treatment of blacks continued. Discrimination was a way of life for white America. The South may have lost the war but the battle continued. And Black Americans during these times were less then men in the eyes of many White Americans. Education changed many of the views of White Americans, and the will of certain Black Americans who, regardless of the consequences, were tired of being citizens but not equal. ‘In September 1946 President Harry Truman met with a group of African American leaders to discuss the steps that needed to be taken to achieve their goals. They asked for support of a Federal Anti-Lynching law, abolish a poll tax as a voting requirement, and establish a permanent board to prevent discriminatory practices in hiring. Congress refused to address any of these concerns.’(America Pathways to the Present) It is hard to believe such issues existed in America with such a large multi-racial representation as we have. However, momentum carried Civil Rights forward and brave people like Rosa Parks and Martin L. King brought attention to the wrongs that were being committed. These heroic acts met with violence from America. Technology was key in changing public opinion when this violence came into the living rooms of neutral Americans. Black unity grew and white support continues to grow. The dramatic turning point according to this theory was Martin L. King’s march on the capital and his famous speech â€Å"I have a Dream†. This event was the largest public protest against discrimination and t... ..., lesbian, and bisexual people to serve openly in the U.S. military, a 19-point jump from 1997. (NGLTF Policy Institute Report From Wrongs to Rights, PG 12.) The fact that the gay and lesbian community has made progressive accomplishment is proof that America is succeeding. Twenty years ago the mere mention of this could ruin a person’s life or career. With time and education the Gay and Lesbian community is gaining equal rights, but improvement is always needed. Many measures have been taken to block Gay and Lesbian rights for example a religious activist group failed in its efforts to place initiatives attacking the Gay, Lesbian, Bisexual and Transgender community on the November ballot in four Michigan communities this week. Initiatives failed to make the ballot in Royal Oak, Kalamazoo, Grand Rapids and Traverse City, while the results of a similar attempt in a fifth city, Grand Ledge, was not known.’ (NGLTF Policy Institute Report From Wrongs to Rights, P g. 14) America is not perfect, but there is nothing to compare it with in the world. I hope that for the sake of our next generation who will inherit this country we will have and even greater success to speak about.

Magnetic Disks :: essays research papers fc

Magnetic Disks (Hard Disk)   Ã‚  Ã‚  Ã‚  Ã‚  The topic of magnetic disks is one that involves many physics related phenomenon. The intricate structure and design of â€Å"Magnetic Disks† (or hard disks) in computers include the principles of Fluid Flow, Rotational Motion, Electromagnetism, and more. This paper will focus mainly on the previously listed physics occurrences, and the design that goes into engineering the magnetic disk to include them. These physics principles are utilized in such a way that makes the hard disk a very common and useful tool, in this day and age. To most people, the magnetic disk is the most important, yet most mysterious, part of a computer system. A hard disk is a seal unit that holds computer data in the form of magnetic patterns.   Ã‚  Ã‚  Ã‚  Ã‚  Before understanding the physics principles, one must understand the physical design that induces them. A magnetic disk is a flat, circular, rigid sheet of aluminum coated with a layer of magnetic material (can be double sided). The material usually is a form of iron oxide with various other elements added. The disk rotates upon a central axis and a movable read/write head writes information along concentric tracks (circular paths traced out by motion of the disk) on it. Multiple disks can be stacked to store more information. Typically (1985) 11 disks with 22 surfaces, of which 20 are used (minus top/bottom), are manipulated to read/write data.   Ã‚  Ã‚  Ã‚  Ã‚  The â€Å"head†, or device used to transmit data onto the magnetic disks, is an important part of the hard disk and composes most of the physics happenings. Current is passed through the head or in the physic’s case, the conductor, to produce a magnetic field around the conductor. This magnetic field then can influence the disk’s magnetic material. The head is driven by an electric motor, using electromagnetism, to exert pushing and pulling forces on magnets to the rotating shaft. In some cases the head moves to a required area on the disk, and the motion of the magnetized surface induces tiny voltage. This voltage is concentrated in the coil of the read head, and can be interpreted as the data stored on the magnetic disk. When the direction of the flow of electric current is reversed, the magnetic field’s polarity is reversed.   Ã‚  Ã‚  Ã‚  Ã‚  The head is mounted in a â€Å"slipper† (or holder) positioned above the disk at 0.5-2.5 microns from the surface. When the disk is revolving around its axis, an air current creates a velocity gradient with the surface and air.

Oot of School Youth

Research in English 2 (Out of School Youth) Prepared by:Osorio, Marie Ann Dominic/ Galvez, Anthony Ross BSCS- 1A To be submitted to Mr. Albert E. Arenas General Topic: Out of School Youth What:Reasons/ Causes of being out of school youth. Who:children (ages 6- 17) and teenagers (ages 18- 24) Where: Philippines Narrowed Topic: Reasons/ Causes of being out of school youth of children and teenagers in the Philippines Key Questions: 1. What is out of school youth? 2. What are the reasons/ factors of being out of school youth? 3. What are the things that could help those out of school youth? 1 of every 8 Filipino youths not in school–surveyBy  RizaT. Olchondra Philippine Daily Inquirer 2:12 am | Sunday, November 6th, 2011 One out of eight Filipinos aged between six and 24 is an out-of-school youth (OSY), according to the 2010 Annual Poverty Indicators Survey (APIS) of the National Statistics Office (NSO). This translates to about 16 percent of the estimated 39 million Filipinos i n that age bracket, or 6. 24 million people, the NSO said in a report released last week. It said that among the main reasons cited by both males and females for not attending school were â€Å"lack of personal interest,† â€Å"high cost of education,† and â€Å"looking for work. † OSY definedAccording to the office, the term OSY refers to family members six to 17 years old who are not attending a formal school as well as family members 18 to 24 years old who are currently out of school, not gainfully employed and had not finished college or a post-secondary course. â€Å"Among OSYs who are six to 12 years old, lack of personal interest and too young to go to school are two leading reasons, for both males and females,† NSO administrator Carmelita N. Ericta said in the report. Lack of personal interest was also the commonly cited reason for OSYs 13 to 17 years of age, followed by the high cost of education, according to Ericta.For OSYs aged 18 to 24 years, looking for work was cited as the main reason among males, and marriage among females, she added. The state-owned think-tank Philippine Institute for Development Studies (PIDS) said that Filipino families and the Philippine government put a high premium on education, but school participation still remained wanting precisely because of the reasons cited in the NSO study. The PIDS said that addressing the   â€Å"lack of interest† was particularly important because it could be a catch-all phrase for anything, from adjustments due to late school entry to lack of financial or parental support.Besides improving the quality of education and the accessibility of schools, PIDS suggested that the government improve information campaigns on what age children should start going to school and promote continuing education for mothers so that they would support school attendance among their children. Major factor Lack of parental support for education was found to be a major factor in c hildren’s â€Å"lack of interest† in going to school.In addressing the economic blocks to school participation, PIDS said, the government’s conditional cash transfer program might help families that decide to put their children to work rather than complete their education. The Annual Poverty Indicators poll is a nationwide survey conducted during the years when the Family Income and Expenditures Survey is not carried out. For a full survey, the number of samples is around 50,000 households. In the 2010 APIS round, only half of the sample size was used. Of the 21,023 eligible sample households for the 2010 APIS round, 20,103 were interviewed. This translated to a response rate of 95. percent at the national level. Bibliography Olchondra, Riza T. â€Å"1 of every 8 Filipino youths not in school– survey†. Philippine Daily Inquirer. November 6, 2011. Reasons/ Causes of being out DQ of school youth of children and teenagers in the Philippines â€Å"One out of eight Filipinos aged between six and 24 is an out-of-school youth (OSY), according to the 2010 Annual Poverty Indicators Survey (APIS) of the National Statistics Office (NSO). This translates to about 16 percent of the estimated 39 million Filipinos in that age bracket, or 6. 24 million people, the NSO said in a report released last week.It said that among the main reasons cited by both males and females for not attending school were â€Å"lack of personal interest,† â€Å"high cost of education,† and â€Å"looking for work. † OSY defined According to the office, the term OSY refers to family members six to 17 years old who are not attending a formal school as well as family members 18 to 24 years old who are currently out of school, not gainfully employed and had not finished college or a post-secondary course. â€Å"Among OSYs who are six to 12 years old, lack of personal interest and too young to go to school are two leading reasons, for both males a nd females,† NSO administrator Carmelita N.Ericta said in the report. Lack of personal interest was also the commonly cited reason for OSYs 13 to 17 years of age, followed by the high cost of education, according to Ericta. For OSYs aged 18 to 24 years, looking for work was cited as the main reason among males, and marriage among females, she added. The state-owned think-tank Philippine Institute for Development Studies (PIDS) said that Filipino families and the Philippine government put a high premium on education, but school participation still remained wanting precisely because of the reasons cited in the NSO study.The PIDS said that addressing the   â€Å"lack of interest† was particularly important because it could be a catch-all phrase for anything, from adjustments due to late school entry to lack of financial or parental support. Besides improving the quality of education and the accessibility of schools, PIDS suggested that the government improve information campaigns on what age children should start going to school and promote continuing education for mothers so that they would support school attendance among their children. Major factorLack of parental support for education was found to be a major factor in children’s â€Å"lack of interest† in going to school. In addressing the economic blocks to school participation, PIDS said, the government’s conditional cash transfer program might help families that decide to put their children to work rather than complete their education. The Annual Poverty Indicators poll is a nationwide survey conducted during the years when the Family Income and Expenditures Survey is not carried out. For a full survey, the number of samples is around 50,000 households.In the 2010 APIS round, only half of the sample size was used. Of the 21,023 eligible sample households for the 2010 APIS round, 20,103 were interviewed. This translated to a response rate of 95. 6 percent at the national level. † Olchondra Reasons/ Causes of being out S of school youth of children and teenagers in the Philippines According to the 2010 Annual Poverty Indicators Survey (APIS) of the National Statistic Office (NSO), one of eight Filipinos aged between six and twenty-four (6 & 24) is an out of school youth (OSY).It means that in 39 million Filipinos on that said age bracket, 6. 24 million (16%) of it were OSY. According to NSO, the term OSY refers to family members 6- 17 years old who are not attending a formal school as well as family members 18- 24 years old who are currently out of school, not gainfully employed and had not finished college or a post-secondary course. The major factor or reasons of being out of school youth is â€Å"lack of interest†. And the â€Å"lack of interest† of the children is due to â€Å"lack of parental support†.In addition, â€Å"lack of personal interest† and â€Å"too young to go to school† is the main reason of ages 6- 12 years old, same with ages 13- 17 years old. While looking for a job was cited as the main reason among males, and getting married is the main reason among females of ages 18- 24. Olchondra Reasons/ Causes of being out P of school youth of children and teenagers in the Philippines Out of School Youth (OSY) refers to children who are not attending formal school, and teenagers who had not finished college or a post-secondary course. According to NSO, 6. 4 million (16%) of the estimated 39 million Filipinos of ages 6- 24 years old were out of school youth (OSY). The major factor or reasons of being out of school youth is â€Å"lack of interest†. And the â€Å"lack of interest† of the children is due to â€Å"lack of parental support†. In addition, â€Å"lack of personal interest† and â€Å"too young to go to school† is the main reason of ages 6- 12 years old, same with ages 13- 17 years old. While looking for a job was cited as the main reas on among males, and getting married is the main reason among females of ages 18- 24. Olchondra

Income tax within the Malaysian tax environment

Income revenue enhancement is a really wide topic which it can be differentiated into several classs. Income revenue enhancement is a important beginning of income for authorities to set about the development of a state. As a underdeveloped state, Malaysia besides implements income revenue enhancement in jurisprudence where there are two chief bureaus responsible to roll up the revenue enhancements. The bureaus are The Inland Revenue Board and The Royal Custom and Excise Department. There are assorted revenue enhancements applicable to persons, partnerships and limited companies, for illustration, gross revenues revenue enhancement and service revenue enhancement are applicable for concern income and they are collected by The Royal Custom and Excise Department. The Malayan revenue enhancement environment will be discussed farther below.1.1 The Malayan Tax EnvironmentMalayan revenue enhancement environment is governed by The Income Tax Act 1967. A dealing must fall within the scope of ‘scope of charge ‘ to be apt to income revenue enhancement. Otherwise, it is revenue enhancement free. Section 3 of the Act provides: † topic to and in conformity with this Act, a revenue enhancement to be known as income revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual accruing in or derived from Malaysia or received in Malaysia from outside Malaysia. † The Act does non specify an ‘income ‘ but alternatively categories the income under subdivision 4 and subdivision 4A. These two subdivisions are being used in finding the beginnings of income of the taxpayer. 1.1.1 Scope of charge Income revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual that indictable to pay revenue enhancement. Under subdivision 3, there are two conditions that income revenue enhancement liability arises which are: The income of any individual accrue in or derived from Malaya This means an income will be capable to Malaysia revenue enhancement if the beginning of income is in Malaysia. The income of any individual from outside Malaysia ( foreign beginning income ) In this beginning of income, a foreign beginning of income would non be subjected to Malayan revenue enhancement, unless that foreign income has been remitted to Malaysia and received by a resident person ( with effectual from twelvemonth of appraisal 2004, such income is exempt from revenue enhancement ) However, there is income that is non charged to income revenue enhancement in regard of: Any seaward company that transporting on an offshore concern activity. This freedom is includes in subdivision 3B of the Act. Harmonizing to Fatt ( 2009 ) , the jurisprudence regulating the revenue enhancement for such seaward concern activity is the Labuan Offshore Business Activity Tax Act, 1990 ( LOBATA 1990 ) . This income is non indictable to income revenue enhancement unless an election is made to measure under income revenue enhancement. Any income received by a Malayan occupant company from outside Malaysia ( with consequence from twelvemonth appraisal in 1995 ) . Exempt dividend can be distributed from such foreign income, which is received in Malaysia by a resident company. However, where a individual is non a occupant for a footing twelvemonth of appraisal, income originating from beginnings outside Malaysia and received in Malaysia will be exempted from income revenue enhancement. 1.1.2 Beginning of income Section 4 of the Income Tax Act 1967, has listed down the categories of income which indictable to income revenue enhancement in respects of: Section 4 ( a ) Gains or net incomes from a concern, for whatever period of clip carried on Section 4 ( B ) Gains or net incomes from an employment Section 4 ( degree Celsius ) Dividends, involvement or price reductions Section 4 ( vitamin D ) Rents, royalties or premiums Section 4 ( vitamin E ) Pensions, rentes or other periodical payments non falling under any of the foregoing paragraphs Section 4 ( degree Fahrenheit ) Gains or net incomes non falling under any of the foregoing paragraphs1.2 The Nature and Purpose of TaxationTax is really of import and taxpayer should pay in peculiar twelvemonth appraisal based on the group of the taxpayer. The nature of revenue enhancement is certain per centum of a individual gaining will be taken by the authorities for revenue enhancement intent. The per centum is low-cost for the people and authorities ne'er charge more than that. In revenue enhancement, there are 2 types group of revenue enhancement which is Direct and Indirect revenue enhancement. Direct revenue enhancement is straight paid to the IRBM such as Income Tax. There will be no 3rd party involve to roll up the revenue enhancement. Meanwhile indirect revenue enhancements involve the 3rd party to roll up revenue enhancement such as service revenue enhancement, gross revenues revenue enhancement and excise responsibility. For illustration we take service revenue enhance ment. We can see how the service revenue enhancement working clearly normally at the fast nutrient eating house such as Mc Donald. Mc Donald eating house is on behalf of authorities and the revenue enhancement will be collected by the Mc Donald eating house or the service supplier. Both types of revenue enhancement are the most of import beginning of authorities gross. Income revenue enhancement is ever treated as part for the benefits received that provided by the authorities such as medical Centre to the people. However, they are non paid in exchange for some specific thing, such as the sale of public belongings. The intent of revenue enhancement is to develop the state by utilizing the revenue enhancement received. In other words, it financess the authorities disbursement for different intents. For illustration, the authorities gives certain sum of revenue enhancement gross to the Ministry of Health to pull off and pass it in the best manner for their medical intervention, to purchase medical specialties, better medical engineering and to assist people. These benefits are enjoyed by public citizens and gives positive impact on their day-to-day life. The same goes to other benefits enjoyed by citizens such as good substructure. The revenue enhancement gross is used to develop the substructure in the state such as to mend some public route or add another main road for easier manner to travel to other finish. These betterments are trusting on Public Works Department. Public conveyance besides of import for the people and this duty rely on the Ministry of Transport. They build the airdrome for a ir transit and port for the sea transit. Good conveyance systems will demo that Malaysia is developing positively. Other intent of revenue enhancement is the authorities spend the money from revenue enhancement gross to subsidise pupils for higher degree instruction in public universities. The money spend on this intent are really helpful for the hapless to acquire proper instruction and develop rational state. All these betterments are based on the revenue enhancement gross paid by the citizen.2.0 Answer to scenario 1- Income revenue enhancement calculation for Encik DanielBased on the scenario given, Encik Daniel is an employee where he presently working for his friend ‘s company as a manager. He is a nonexempt individual since he obtains one-year income more than RM25, 501. Therefore Encik Daniel is entitled to pay employment income under subdivision 4 ( B ) income. In January 2009 until 30th June 2009, Encik Daniel was worked with private company and earned RM60, 000 gross wages after subtracting EPF part of 11 % and revenue enhancement of RM300. The computation is as follows: W1: Gross salary = RM8600 + RM300/0.89 = RM60, 000 In Encik Daniel ‘s instance, he is exempted from tip of RM100, 000 that he receives upon retirement because of carry throughing the conditions of tip freedom that effectual 2007 onwards. The conditions are retirement, age of 55 and he has been working for the company more than 10 old ages. The freedom of tip is province under Para 25, 25A, 25B of Sch 6. Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( B ) , ticker is treated as a gift which is exempted from revenue enhancement where it is mere present and non income in nature. The same goes to mobile phone which was provided by his employer while he is working for the 2nd company get downing 1 August 2009. For supplying under a semi-furnished house, Encik Daniel receives RM160 monthly. But the value of benefits is up to RM140. Thus, the computation is as follows: W2: Furnishing = RM140 x 4months ( 1 January 2009 – 30 April 2009 ) = RM560 Medical disbursals that Encik Daniel receives which provided by his employer is exempted where this benefit is effectual from twelvemonth appraisal 2008. For vacation bundle which dainty under leave transition, the revenue enhancement exempt topic to the bounds of RM3000. This means that, the air menu is nonexempt after subtracting RM3000 and the sum nonexempt is RM10, 000 ( W3: RM13, 000 – RM3000 ) . Harmonizing to Income Tax Act 1967, adjustment is non nonexempt due to the phrase ‘leave transition for travel ‘ quote under Act 591/98 which merely restricted to cost of transition such as air menus, insurance and theodolite costs. Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( degree Celsius ) , adjustment provided by the employer is nonexempt based on the lower sum of defined value of populating adjustment or 30 % of Encik Daniel ‘s gross income under s 13 ( 1 ) ( a ) [ s 32 ( 2 ) ] . Therefore, the computations are as follows: W4: Defined value of populating adjustment = RM1, 200 ten 4months ( 1 January 2009 – 30 April 2009 ) = RM4, 800 30 % of Encik Daniel ‘s gross income = 30 % x RM 60, 000 ten 4/6 = RM12, 000. For unapproved fund under s 13 ( 1 ) ( vitamin D ) income, the sum assessable would be RM50, 000 ( W4 ) which comes from RM40,000 of the employer part and RM10,000 of the involvement earned. Amount contributed by Encik Daniel is capital in nature and would non be taxed. For the 2nd company that Encik Daniel presently working with, he will be assessed under subdivision 4 ( B ) employment income as a manager. Since he started working with the company started 1 August 2009, the months involved in ciphering his income is traveling to be 5 months which is applicable until the terminal of twelvemonth 2009. Therefore, the manager fees and amusement allowance that he receives monthly under s 13 ( 1 ) ( a ) income will be multiply by 5. Under s 13 ( 1 ) ( B ) , company auto that Encik Daniel receives bing RM140,000 which harmonizing to prescribed method for motor vehicle tabular array, the one-year value of private use of the auto autumn under RM5,000. No is no fuel provided and the computation is done as follows: W5: RM5, 000 ten 5/12 months = RM2, 083. Other than that, Encik Daniel besides was provided a driver which harmonizing to Income Tax Act 1967, the proviso of driver is RM600 per month. This benefit is calculated effectual from 1 August 2009 until 30 December 2009. Therefore, the proviso of driver for the twelvemonth appraisal 2009 is RM3, 000 ( W6 ) . Meanwhile the proviso for domestic retainer and nurseryman that provided to Encik Daniel, the sum is RM400 and RM 300 a month severally even though the wage they receive is more than that. The computation is as follows: W7: Domestic retainer = RM400 x 4 months ( effectual from 1 September 2009 ) = RM1, 600 W8: Gardener = RM300 x 4 months ( effectual from 1 September 2009 ) = RM1, 200 Under s 13 ( 1 ) ( degree Celsius ) , adjustment in a hotel with day-to-day room rate of RM250 that provided for Encik Daniel in August is calculated as flows: W9: RM250 x 31 yearss = RM7, 750 ( the 30 % is non applicable because Encik Daniel is non a service manager ) Meanwhile for unfurnished house provided for Encik Daniel on 1 September 2009, the monthly rental benefit that he receives is RM8, 000. ( RM2, 000 ten 4 months ) ( W10 ) .2.2 Income Tax Computation for Puan SaraPuan Sara ‘s income fundamentally depends on rental income which falls under subdivision 4 ( vitamin D ) income. Annual rental income for Puan Sara is RM10, 800. This rental income will be deducted with the disbursals incurred in 2009. Below is the income revenue enhancement calculation for Puan Sara.2.3 Detailss about submitting and payment of income revenue enhancement by Encik Daniel and Puan SaraBased on the information provided by Inland Revenue Board of Malaysia ( IRBM ) the inside informations are as follows: The date line for subjecting Encik Daniel ‘s revenue enhancement return for the twelvemonth of appraisal 2009 is 30th April 2010. The revenue enhancement payments of Encik Daniel ‘s employment income will be deducted by the employer under Scheduler Tax Deduction ( STD ) . The due day of the month for paying the balance of any revenue enhancement due is 30th April 2010. The timeframe for a valid entreaty against an appraisal is 30 yearss. In instance of an entreaty Encik Daniels entreaty will be forwarded for finding to Special Commissioner of Income Tax. Be form can be viewed at the terminal of this undertaking.2.4 Recommendation on revenue enhancement planning chance available for Encik Daniel and Puan Sara to minimise the revenue enhancement collectible lawfullyThe revenue enhancement planning chances provided in the scenario is Puan Sara can elects joint appraisal where Encik Daniel and her income can be combined together and the revenue enhancement calculation will be done based on the aggregative entire income. Based on the revenue enhancement calculation for joint appraisal that we have done supra, we found that the revenue enhancement payable is lesser comparison to divide appraisal for Encik Daniel and Puan Sara. The different between these two appraisals is RM 134. This means that both of them can salvage RM 134 if Puan Sara chosens for joint appraisal. In add-on, if they go for separate appraisal, the indictable income for Puan Sara appeared negative. This shows that, she can salvage the money if she elects joint appraisal. 2.4.2 Make usage of the personal alleviation available In order to minimise the income revenue enhancement lawfully, Encik Daniel can do usage of the personal alleviation where he can claim for: Medical disbursals for his parents. This disbursal is limited to RM5, 000. Alternatively of utilizing merely RM4, 500, Encik Daniel should utilize it up to RM5, 000. It is of import for his parents to acquire better medical services since they become older and the opportunities of acquiring unhealthy is high. Education fees. For uninterrupted acquisition and betterment, we think that Encik Daniel should go on his survey for higher degree of instruction since he already affect in concern. For his age, self realization is of import for him as he already achieve the other demands. By making this, Encik Daniel can do usage of the alleviation up to RM5, 000. Purchase of books, diaries and magazines. Encik Daniel should purchase more books and do usage of the alleviation up to RM1, 000. He can purchase books and diaries for his kids that still analyzing. Diaries are really good beginnings of information and Encik Daniel should read it a batch to maximise his general cognition. Sum deposited into Skim Simpanan Pendidikan Nasional ( SSPN ) . Encik Daniel has a 16 old ages kid which still analyzing in secondary school. It is utile if Encik Daniel sedimentation sum of money in this strategy as an early measure for fixing his kid for higher degree instruction. If Encik Daniel uses this strategy, RM3, 000 of the indictable income is allow to be deducted. Purchase of athleticss equipment. As Encik Daniel go older, it is important for him to maintain tantrum and healthy. He should affect in athleticss such as badminton, tennis and jogging. To make this, suited athleticss equipment such as places is of import. He should purchase the athleticss equipment up to RM300, so that the sum can be deducted from his indictable income for revenue enhancement intent. If Encik Daniel makes use the above alleviation for twelvemonth appraisal 2009, he can salvage up RM2, 402. It is much more than making joint appraisal. We recommend Encik Daniel to take this method as the revenue enhancement planning chance to minimise the income revenue enhancement. The revenue enhancement calculation will be as follow:3.0 PartnershipHarmonizing to Fatt ( 2009 ) , a partnership is defined as an association of any sort between parties who have agreed to unite any of their rights, powers, belongings, labor or accomplishment, for the intent of transporting on a concern and sharing the net incomes therefrom. These combination consequences in rights and spouses normally hold their ain ratio for sharing net incomes and loss Partnership is under subdivision 2 of the Act. It defines ‘person ‘ to include a company, a organic structure of individual and a corporation sole. So, there are some undermentioned factors need to be present before a partnership is said to be which is transporting on concern, distribution of rights and duties, a position to net income and component of hazard and wages for each spouse. However, partnership may besides be without †partnership understanding † which it besides can be in verbal but the hazard is on their duties. Fatt added that partnership is non a indictable individual for income revenue enhancement intent3.1 How the partnership is taxedPartnership is taxed separately where net incomes made are added to the person ‘s personal income and are separately apt for the net income under personal income revenue enhancement. This means that revenue enhancement will be charged to the single spouses in their portion of concern income and will be taxed on their ain names. Spouses that are reference here is refer to persons or companies. Therefore, spouses will pay income revenue enhancement on their concern activities and other income beginnings at the valid personal revenue enhancement rate for the peculiar twelvemonth appraisal. The appraisal of partnership concern income is divided into three classs which are probationary adjusted income, divisible income, and adjusted income of spouse. Provisional adjusted income Harmonizing to Fatt ( 2009 ) , a partnership is presumed to be a exclusive proprietary for the intents of calculating partnership adjusted income which besides known as ‘provisional ‘ adjusted income. They are deductable disbursals and non-deductable disbursals in the net income and loss history for probationary adjusted income. Divisible income For divisible income, the income and capital allowances are computed base on the net income sharing ratio as their agreed in the partnership understanding. Harmonizing to scenario 2, Ng and Siow shared net incomes every bit up to 31 March 2006. However, from 1 April 2006, they change the net income sharing ratios to 60 % for Ng and 40 % for Siow. Because of the alterations in their net income sharing ratio occurred during 1 April 2006, an allotment of divisible income on the clip footing will be carried out. Double tax write-off is allowed by authorities for divisible income. Adjusted income of spouse If divisible income is divided among spouses based on their several net income sharing ration, spouse ‘s disbursals such as private disbursals in adjusted income of spouse would be allocated to the several spouse in conformity with their existent ingestion. Harmonizing to scenario 2, 20 % of private usage of the auto will be allocated under Siow partnership disbursals account.3.2 The Calculation of the Entire Income for Each Partner for the Year Assessment 2006Below is the Net income and loss history of the partnership for the twelvemonth ended 31 December 2006.3.3 Explanation Sing the Above Computation1.1.2006 – 31.03.2006 ( 3Months )Harmonizing to the partnership understanding, Ng and Siow has a shared net income every bit up to 31 March 2006. From 1st April 2006, the shared ratio has changed to 60 % for Ng and 40 % for Siow. Furthermore, Siow has usage of a auto owned by the company for private disbursals. Therefore, Siow has amounted to 20 % for private usage auto. From the 2,400 Ng and Siow has to split by 4 because the calculation has provided 3months of each spouse income. Private usage of auto = 12,000 ten 20 % = 2,400 Interest of capital per annum for Ng and Siow is RM 10,800. To Ng, involvement of capital for 31 December 2006 that he has to pay is RM6,000 per annum and to Siow, he has to pay RM4,800 per annum. In first calculation of each spouse income, Ng and Siow, has to pay the involvement of capital by divide by 4 because the calculation has provided 3months of each spouse income. = 1,20 Harmonizing to Income Tax Computation for NS Educational Partnership Year Assessment 2006, the entire divisible income is RM160,000. Meanwhile, the sharing ratios in the first 3month of the twelvemonth are every bit, so we have to split every bit to Ng and Siow.1.4.2006 – 31.12.2006 ( 9Months )Private disbursals for each spouse at 1.4.2006 – 31.12.2006 ( 9Months ) is 1,800 because has to minus with the 3 months.Private disbursals: Ng 2,400-600 = 1,800Siow 2,400-600 = 1,800Wages for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 – 31.12.2006.Salary: Ng 90,000 – 22,500 = 67,500Siow 60,000 – 15,000 = 45,000Interest on capital for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 – 31.12.2006.Interest on capital: Ng 6,000 – 1,50 0 = 4,500Siow 4,800 – 1,200 = 3,600The entire divisible income 160,000 minus 40.000 from the 3 months and after acquire the reply we should split that for each spouses.Divisible income: 160,000 – 40,000 = 120,000Nanogram: ( 120,000/5 ) x 3 = 72,000Siow: ( 120,000/5 ) x 2 = 48,000From the scenario has an approved contribution is 13,000. And the sanctioned contribution besides should split for each spouse.Approved contribution: Nanogram: ( 13,000/5 ) x 3 = 7,800Siow: ( 13,000/5 ) x 2 = 5,200From the scenario has an one-year allowance is 9,000. And the one-year allowance besides should split for each spouse.Annual allowance: Nanogram: ( 9,000/5 ) x 3 = 5,400Siow: ( 9,000/5 ) x 2 = 3,6004.0 Research on Tax Planning Opportunities for Individual with Business IncomeIt is of import for the taxpayers to aware of the options available to them in order to maximum the benefits in running the concern and at the same clip can minimise the revenue enhancement collectible lawfully. T o minimise, extinguish or postpone the income revenue enhancement, the beginning of income must fall within the scope of the jurisprudence which is the Act. Harmonizing to Victor ( 2010 ) , since gross outgo is normally absorbed in the period in which it is incurred, it is normally an allowable disbursal that a concern can compose off against its indictable income. Harmonizing to the instance survey, NS Education participates in a trade exhibition that was approved by MATRADE for the intents of advancing the export of the partnership ‘s services. This means that they are be aftering to spread out the concern overseas by offering their services loosely. In order to export their services, there are many things to be done such as export the resources from Malaysia to outside state in order to put up their concern. First thing foremost, they have to do certain that all paperss and resources being export are safe during the exportation. To make that, insurance is needed. Insurance is gross outgo as it represents an disbursal entirely and entirely incurred in the production of gross income. Let state NS Education will be operated in Australia. This means that they have two picks whether to purchase the insurance in Malaysia or Australia. In order to minimise the revenue enhancement, we recommend NS Education to purchase the insurance from Malay sia instead than Australia because the Income Tax Act 1967 allows dual tax write-off for this disbursal. Other revenue enhancement planning chance is the beginning of the concern must be done before the disbursals incurred. Expenses can be in the signifier of hire employees to renovation, every bit long as the disbursals are entirely entirely incurred in the production of income. This is because these disbursals are deductable against the gross income. Other than that, single with concern income can travel for preparation or classs to better the accomplishments in running the concern. This disbursal is besides deductable at the clip of beginning.4.1 DecisionAs a decision, income revenue enhancement gives a batch of benefits to the citizens and assist developing the state. Income revenue enhancements which come from concern beginnings is considered much more compare to the employment income. Both calculations involve different computation and accommodation, so that all the revenue enhancements collectible are low-cost by the people.