Islamic fund structure Essay

Presentation The idea of Islamic reserve and banking framework is creating over a time of couple of decades now. It could be referenced that Islamic banking is an alternate way to deal with regular banking and monetary foundations. This is on the grounds that the basics of the Islamic store, banking and budgetary particulars that dependent on the strict standards and guidelines. It could likewise be referenced that behind the plan of Islamic banking and money related foundations the significant reasons were instrumented by demography, recorded and political impacts. The major monetary instrument of the Islamic assets and banking alongside money related organizations could be listed as Sukuks. The term Sukuk is an Arabic word that is indistinguishable from the parts of a money related instrument and is a proportional instrument, for example, a security under Islamic point of view of banking. Be that as it may, as opposed to the typical money related instrument Sukuk is distinctive as there are no fixed salaries as under the laws of Islam premiums are viewed as a wrongdoing. Hence as an elective it has been instrumented to utilize such non unmistakable or substantial resources that are could be characterized by the essential non tradability or tradability. Be that as it may, indeed, under the principals of Islam these definitions must be utilized in the optional market. As per the estimation of the ‘Islamic Banking and Financial Institutions: The Progress and Probability’ distributed in 2005, there are around $521 billion worth of money related resources that are circling in the monetary market according to year finishing March 2005. The whole measure of this venture managed by principals of Islamic speculation plans it could be identified that the whole strategy is controlled by the good and profound commitments of the ‘Shari’ah’. In this way it is seen that the Islamic financials instruments exchanged on GCC financials markets are colossal and there are various nations who routinely utilizes this type of banking. The nations can be identified as USA, UK, Yemen, UAE, Turkey, Tunisia, Switzerland, Sudan, Sri Lanka, South Africa, Senegal, Saudi Arabia, Russia, Qatar, Palestine, Pakistan and around 150 nations everywhere throughout the world. Malaysia is one of the key player of this type of banking. Dallah Al Baraka (Malaysia) Holding Sdn Bhd, Malayan Banking Berhad (Maybank), Kuala Lumpur, Islamic banking and Takaful Dept, Bank Negara Malaysia, United Malayan Banking Corp. Berhad, Kuala Lumpur, Labuan Offshore Financial Services Authority (LOFSA) and Lembaga Urusan Dan Tabung Haji (Fund), Kuala Lumpur are the couple of most significant monetary organizations of the nation. The money related establishments that that manage the instruments can be listed as International Islamic Financial Markets, Mudaraba Companies, Takaful Companies (These are essentially insurance agencies), Islamic Mortgage Companies, Islamic Windows, Islamic Investment Funds and Banks and Islamic Banks. Under these establishments there are various plans, for example, Mudaraba which are essentially Capital trust financing where the fundamental execution is the contact which collects the capital alongside the expense. Anyway there are likewise different plans that are increased. At that point there are additionally different plans under which renting comes into thought. This called Ijara. There is additionally another method that is characterized Ijara wa Iktin wa which is fundamentally the agreement of recruit buy. The essential confinements of these plans depend on the agreements between the gatherings however the over all situations depend on the principals of Islam where a budgetary instrument like Musharaka is treated as since quite a while ago named venture under the boundaries of value course of action. The capital provided for this situation is the bank and the customers. The benefit for this situation is shared among the concerned gatherings in as per earlier understanding though the misfortune is partaken in agreement to the capital contributed. Then again another money related instrument like Mudaraba is treated as a budgetary credit on a short named premise. Here the capital is provided by the bank and the financial specialist. The benefit for this situation is shared among the concerned gatherings in understanding to the concurred proportion and the misfortune is unshaven by the speculator alone. Accordingly it could be named that the points of interest and the inconveniences alongside the confinements of the market depend on various part of the Islamic law however in an over all sense this framework is working very well and the turn over and the volume of the whole detailing appears to create after some time. Further more it tends to be identified that the accomplishment of the GCC advertise isn't just founded on the strict convictions however it has its money related qualities too that empowers the utilizations to appreciate certain thought of tax exempt up as far as possible and it works fine under controlled condition of the account area. Nonetheless, the boundaries of Establishing Islamic Fund to give Islamic Bonds for Infrastructure Projects lies in the possibility area of the financial perspectives that are compared with social and worldwide picture. Point The point of convergence of this exploration proposition is Establishing Islamic Fund to give Islamic Bonds for Infrastructure Projects. There have been various examination papers that have talked about different effects, for example, money related, social, political and financial effect of Infrastructure Projects. Strategy and writing survey in such manner would be completed so as to assess the systems from various boundaries and they will be contrasted and one another. The methodology assessment will fluctuate in size, crowd and subject. To investigate the techniques and their prosperity and disappointment acknowledgment, polls will be utilized to accumulate key essential information among members. The poll will be utilized to quantify the impression of the members and the occupants of the networks in which these occasions are being held. Heads, chiefs and clients will likewise be met to decide the outcomes and destinations that were accomplished by the usage of the technique. Objective The goal of the paper would be explicit yet wide spread. Out of the few related schedules of the paper it would be explicitly noticed that pressure is given towards recognizing potential Infrastructure Projects by Islamic Funds investigation of their triumphs and disappointments of their technique. Nearby it would likewise be detailed to recognize Key Consultants inside the foundations and their belongings all in all. Market patterns and development would be broke down intently and assessed appropriately to evaluate the general capability of the occasions. It would likewise be seen that appropriate accentuation is given about the examination section hindrances to English and universal market and how to enter. Ultimately, the assemblages of database of market area would be made alongside appropriate notes that would recognize head of occasions and its money related fall outs and give the evaluated subtleties. In this setting it is pertinent to make reference to that promoting is one of the most significant angles for a business to develop and from an administrative perspective it is the most included factor in the part of business improvement. This is a statistical surveying and business advancement alongside practicality venture where the exploration would have the option to contribute dependent on the experience and gains from the procedure. The target would be founded on the chance of essential exploration available and acquire certifiable data through interfacing legitimately with the customer association and its clients. Foundation There are a few angles behind the movement of Establishing Islamic Fund to give Islamic Bonds for Infrastructure Projects. This ought to be altogether managed in this segment. The creepy crawlies of racial segregation, the scourge of progress, are bit by bit eating up out society, dissolving amicability and fondness, changing person in weapons of massacre. In this manner the general public no longer stays a superior spot to live in. Islamophobe is a disagreeable neologism particular by some as a haughtiness contrary to, or defamation of, Muslims. The articulation is recorded being used as right on time as 1976, yet came into more prominent commonness in the late 1980s and mid 1990s. The expression’s use has gotten more prominent than before since the September 11, 2001 assaults. It very well may be referenced this is a silly distrustfulness that should be annihilated from the substance of the earth so as to make life somewhat quiet. English creators and erudite people like Kenan Malik have censured the observation, considering it a purposeful anecdote. As indicated by Malik this idea tricks partiality contrary to Muslims with denigration of Islam, and is applied to quietness spoilers of the religion, just as Muslims who mean to change it. Author Salman Rushdie and numerous others marked an announcement in March 2006, which esteemed Islamophobe a barren recognition that bewilders objection to Islam as a religion and vilification of the individuals who have confidence in it. Danish government official Bashy Quraishy has referenced that islamophobe and hostile to Semitism are two countenances of a similar coin. In the yrar1996 the Runnymede Trust, a self-governing enemy of supremacist think tank in the United Kingdoms, perceived the task on British Muslims and Islamophobe, headed by Professor Gordon Conway, the bad habit chancellor of the University of Sussex. As per the report propelled in November 1997 by the Home Secretary, Jack Straw, Islamophobe can be considered as a test for the general public overall. It depicted Islamophobe as concerning eight particular attributes, for example, Islam is considered as a solid coalition, static and harsh toward modifications. It is seen as independent and other. It doesn't have standards in acquainted with different ethnicities, isn't bombastic by them and even doesn't impact them. It is seen as unsatisfactory toward the West. It is seen as savage, nonsensical, early stage, and chauvinist. It is viewed as merciless, vicious, intim

Gender Differences in Human Development

Sexual orientation Differences in Human Development Yaqin Albirawi Conceptual This paper investigates the revelations concerning sex contrasts in human turn of events. All examination structure has been accumulated from solid sources that base their information on insights and logical discoveries. The fundamental goal of this report is to demonstrate how guys and females will in general contrast incredibly in their cerebrum, psychological, social-enthusiastic, and moral turn of events. Mind contrasts across sexual orientations happen as ahead of schedule as preceding birth, for male babies have a thicker right half of the globe as female hatchlings. Researchers have additionally found male minds to be commonly bigger, yet less balanced than female cerebrums. In the absolute first long periods of life, a girl’s left half of the globe reacts faster to verbal sounds. What's more, much sometime down the road, verbal IQ tests bring up that young ladies are at a progressively verbal bit of leeway, though young men are increasingly gifted in visual and spatial capacities. Many accept this prevalence is related with levels of testosterone, a hormone known to be found in more significant levels in guys. Hormones found in people additionally greatly affect their social-enthusiastic turn of events. Females are believed to be more passionate than men, be that as it may, guys are as enthusiastic. To be progressively precise, each sex will in general procedure mental states in an alternate way. In conclusion, this report will cover how rules fused in a boys’ and girls’ games influence their ethical thinking sometime down the road, making young men lean towards law and equity while young ladies inclining towards sympathy and relations. For additional exploration, this topic intends to raise doubt about the strategies for how people may parent, teach, and bolster their kids utilizing points of interest their little girl or son’s mind may give so as to prevail in their current condition. Presentation In the midst of the headway of today’s mechanical developments, scientists around the globe had the option to uncover about 100 significant contrasts among male and female minds (Jantz, 2014, p. 2). Recognizing these distinctions may â€Å"help you to see how to best utilize the focal points your cerebrum gives, what to know about around the impediments, and how to make changes that will upgrade your capacity to prevail in your present environment† (O’Brien, 2007, p. 4). Sexual orientation contrasts can be colossally noticeable and seen from different focuses, in any case, the disclosures experienced surpass past what the eye can see. Having said that, guys and females will in general contrast significantly in their mind, subjective, social-enthusiastic, and moral turn of events. Sexual orientation Differences in Brain Development The cerebrum of guys and females contrasts in its structure, work and the technique for handling data. These distinctions start preceding birth, for male and female minds appropriate assignments to every half of the globe in a unique course of action (Jantz, 2014, p. 2). Thinking about this data, inquire about has uncovered that young men lean towards having a thicker right half of the globe as ahead of schedule as they are babies (Eliot, 1999, p. 434). The most obvious difference found in the cerebrum across sexual orientations is the general size. By and large, the human cerebrum will in general be 8% bigger in guys than females (Eliot, 1999, pp. 431-432), regardless, females have an observably bigger hippocampus and splenium of the corpus callosum (Jantz, 2014, p. 2) (Eliot, 1999, p. 432). White and dark issue, tissues of the mind and spinal rope, are likewise utilized in various sums across sexual orientations; male cerebrums apply multiple times progressively dim issue in their exercises, while female cerebrums utilize roughly multiple times increasingly white issue, which is because of more blood stream in female cerebrums (Jantz, 2014, pp. 1-2). Albeit indistinguishable in cosmetics, the degree of neurochemicals oversaw in human cerebrums differs between genders also (Jantz, 2014, p. 1). It is likewise supposed to be that women’s cerebrums are more even than men’s (Eliot, 1999, p. 432). Correspondingly, ladies will in general be at a preferred position with regards to etymological aptitudes in light of the fact that albeit verbal focuses are usually found in the left half of the globe, ladies for the most part have them on the correct side of the equator also (Jantz, 2014, p. 2). This subjective capacity, close by others, is expressed to be because of the divergent procedure where the cerebrums of people are wired. Sex Differences in Cognitive Development Inferable from the way that the arrangement of improvement of the different mind areas contrasts in guys and females, this perspective additionally influences different focuses identified with intellectual turn of events. In the underlying days after birth, a girl’s left half of the globe is speedier to react to verbal sounds than a boy’s (Eliot, 1999, p. 434). Sometime down the road, ladies keep on securing on to this snappy reaction as they are faster at switching back and forth between undertakings (Jantz, 2014, p. 1). Appraisals have demonstrated that females will in general achieve a more elevated level in coordinating things and reviewing subtleties in the wake of understanding passages and stories better than guys do (Kimura, 1999, p. 2). Also, verbal IQ tests demonstrate that young ladies are relied upon to be further developed in semantic capacities, though young men are increasingly invaluable with regards to visual and spatial errands, for example, mental piv ot, route, arithmetic, and science (Eliot, 1999, p. 430). Given these spatial and fortified engine abilities, men all through development were picked to chase creatures effectively as ladies invested a large portion of their energy nursing and thinking about their youngsters, hence improving their phonetic aptitudes (Eliot, 1999, p. 431). Females may likewise exceed expectations in this field since they have progressively employable correspondence between the two halves of the globe, this empowers them to include the two sides of their cerebrum to a similar degree for some sorts of exercises (Eliot, 1999, p. 432). Visual-spatial coordination is expanded in young men through their commitment in exercises, for example, pushing trucks around and kicking soccer balls. While playing with dolls builds a girl’s verbal aptitudes through social collaboration sorts of falsification play (Eliot, 1999, p. 433). Be that as it may, the reasons for these distinctions in psychological advanc ement don't end here. Visual-spatial capacities are additionally connected with levels of testosterone found in each sex. Poor capacity is brought about by high or low degrees of testosterone. In this manner, ladies with high testosterone levels and men with low testosterone levels do best on tests connected with visual-spatial capacities. This stage happens in ladies before their ovulation, though it emerges in men throughout the spring (Wade, n.d., p. 4). These testosterone levels and the capacities secured may show a distinction in subjective turn of events, yet in addition furnish reason to how one arrangements with society and feelings encompassing their condition. Sexual orientation Differences in Social-Emotional Development A clear sex distinction perceived by numerous social orders far and wide is the social-passionate formative viewpoint in the two people. Many accept that females will in general be more passionate than guys, in any case, considers have found that enthusiastic insecurity happens in ladies, yet additionally in men at identical levels (Wade, n.d., p. 4). Given that young ladies are all the more verbally emotive and utilize the privilege and left sides of the equator of their minds when responding to passionate occasions, they are equipped for portraying their sentiments at a further developed level than young men, giving them an impression of being progressively delicate (McBride, n.d., p. 3) (O’Brien, 2007, p. 3). Then again, all through the way toward investigating emotive memory, men may unexpectedly proceed onward to different assignments that are unlinked to sentiments, causing it to appear just as they are maintaining a strategic distance from their feelings (Jantz, 2014, p . 2). Relating back to a previous theme, male and female bodies contain similar hormones, yet in various sums. That being stated, men have more measures of androgens while ladies have more measures of estrogen hormones (Wade, n.d., p. 2). Generally, women’s temperaments and selection of accomplices identifies with hormones that deal with their menstrual cycles (Wade, n.d., p. 4). Ladies with high estrogen levels tend to be associated with serene connections and maintaining associations. Serotonin, a neurochemical that is answerable for one’s feeling of smoothness, wants and animosity levels, is found to be 30% more present in ladies than in men, which may likewise add to the serene relations a few ladies may look after (O’Brien, 2007, p. 4). In any case, animosity and sex drive are because of testosterone, an androgen hormone, which is discovered higher in level in men (Wade, n.d., p. 3). Testosterone in a young boy’s body likewise causes him the craving to be disregarded and lessen any sort of social movement, except for sex and sports (O’Brien, 2007, p. 1). Because of how guys process testosterone, they will in general be increasingly indiscreet, serious, forceful, and need unexpected strategies in comparison to young ladies to alleviation stress (Jantz, 2014, p. 2). Be that as it may, measurements have additionally introduced that ladies will in general be multiple times more on edge than men (O’Brien, 2007, p. 3). Subsequently, when confronted with tension, stress or dread, ladies will in general stay together by keeping up their social association as a method of supporting a feeling of wellbeing (O’Brien, 2007, p. 1). As showed, a significant number of these social-passionate focuses are noted to be regularly extraordinary across ladies and men because of persuading formative causes. Sexual orientation Differences in Moral Development One advancement distinction that may not be as recognizable as the first issue is females and males’ moral thinking. Kohlberg’s moral improvement hypothesis expresses that ethical thinking is worried about equity and comprises of six formative stages that are put into three levels: pre-ordinary profound quality, traditional ethical quality, and post-customary profound quality (HHG notes, 2014). By methods for this hypothesis, ladies are probably not going to be available at th

Blog Archive MBA News Grading the Deals and Dealmakers of 2012

Blog Archive MBA News Grading the Deals and Dealmakers of 2012 When writing about their goals in the financial services industry, far too many MBA applicants submit essays that (to be blunt) reveal that they have no idea what is involved in actually working…in the financial services industry! So, if you are working on applications now or preparing to do so in the future, know that you will need to speak intelligently about your professional “fit” and understand your niche within this field. Of course, if you are in school and interviewing for financial services jobs, you will definitely need to know what is actually happening on the Street. A great place to follow the big stories on Wall Street is the New York Times DealBook. And, a great “place” to get started within DealBook is a recent article entitled, “The Triumphs and Failures of Deal Makers in 2012.” Among the notable failures, DealBook criticizes Apple’s secretive and heavy-handed acquisition of AuthenTec and takes aim at an unfortunate ChinaCast Education deal in which ousted executives transferred assets to another firm, leaving shareholders high and dry. DealBook includes Burger King going public by selling itself to a special purpose acquisition company, Bill Ackman’s activist role in Canadian Pacific Railway’s revival and the New York Stock Exchange agreeing to sell itself to IntercontinentalExchange last week among the “triumphs.” If you want a job in finance and do not know what an “activist” investor or a SPAC is, you had better get reading. Share ThisTweet News

6 Helpful Books for ESL Students in the USA

The World War I At The Time Known As The Great War

World War I, at the time known as the Great War, was a global war that happened mainly in Europe where the Allied Powers, formed mainly by France, Great Britain, and Russia, were against the Central Powers, formed by Germany, Austria-Hungary, Italy, and the Ottoman Empire. Someone who doesn’t have a thorough knowledge about the War would be quick to say the causes were economical or ideological or that the direct cause was the death of Franz Ferdinand of Austria-Hungary but it is more complicated than that. Franz Ferdinand’s death was nothing more than a detonator. Although some, like the Swedish chemist Alfred Nobel and the American steel manufacturer Andrew Carnegie, did an effort to promote peace â€Å"dark clouds† were long suspected to†¦show more content†¦Militarism, on the other hand, is the belief or wish of a government or people that a country should maintain a strong military capability and be prepared to use it aggressively to defend or prom ote national interests. During this time European countries increased their military might far beyond what was necessary for a strong national defense; a large standing army symbolized power. This made easy for a government to immediately use the force when any dispute broke among nations. Finally was the Slavic brotherhood between Russia and Serbia. They have common ancestry and origin. Russia responded to that bond by backing up Serbia. This is very important because if Russia wouldn’t have joined the war, it would have been only between Austria-Hungary with Germany’s support and Serbia. The main economical causes were the second industrial revolution and the Balkan Wars. The second industrial revolution brought a rise in the economy due to all the new inventions and discoveries. One of the most important was the petroleum industry which begun in Scotland in the late 1840s. Also, the increase in steel production meant that rails could be built at a better price and with a much more durable material. This revolution brought the increase in many technologies used in World War I like the gas bombs which would burn the lungs of whoever inhaled it. The Balkan Wars were two conflicts

One-sided Reporting from Sports Media - 1150 Words

In 2003, members of the Fairness and Accuracy in Reporting (FAIR), released a report indicating that the current landscape of the sports media world was â€Å"shamelessly one-sided reporting, obvious speculation, and bald editorializing† (Onion, 2003, para 2). The 255 page report goes on to discuss how hometown newspapers and media outlets often times had positive images with the team in a moment of glory and the columns would overplay the wins and downplay the losses. The FAIR report (2003) describes the current state of sports journalism as irresponsible and pervasive, which goes against all of the ethics in balanced journalism. The statements above indicate that sport journalist have become puppets for their local teams. This movement has decreased the credibility of many sport reporters to the point that many fans may not even believe what the journalist is reporting. There are many reasons for this biasedness and it does not seem like there will be an end. 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Managing Health Effects of Climate Change

Question: Discuss about the Managing Health Effects of Climate Change. Answer: Introduction: I desire to complete my educational area of interest in pursuing a course in Masters of Business Administration. Despite my health condition, I am still able to work hard and achieve good grades. Just as a philosopher, Mary Engelbreit quotes states that people should change what they don't like, if they cannot change it, they should opt to modify the way they think about it. I believe that my sickness can never be modified because its permanent but my brain and mind reasoning can still help me accomplish my dreams. I am confident that I am capable of studying an MBA due to the following reasons; I completed an undergraduate course in business administration and passed so well. My success was due to hard work and taking my medicine as prescribed by my doctor. I regularly ensured I took my drugs on time due to the scientific concept that state that taking drugs when the climate is about to change has a higher percentage of preventing people from climate change diseases . I take full responsibility of taking all appropriate drugs so as to prevent my academics from being distracted due to illnesses. I will sort the problem of stomach pain by ensuring that I only eat healthy foods as prescribed by my nutritionists. Taking the right food will help me ease the burden of visiting the hospital all the time and enable me to invest the time in my studies. I would also wish to let you know that I am well acquainted with modern innovations in technology that has occurred in the education sector due to globalization. Such changes include online based studies, conducting research studies online and obtaining various study books, journals, and magazines from the internet. I recently completed training on the use of computer and how to use the internet. I assure you that given an opportunity to study I am flexible with any mode of education granted to me, be it a classroom study or online research. I would do a quality comprehensive analysis of assignments accorded to me during my studies using various study books and journals available in the internet and other sources. Bibliography Costello, Anthony, et al. "Managing the health effects of climate change." The Lancet 373.9676 (2009): 1693-1733. Plotnikoff, Gregory A., et al. "Introduction: What to Eat When You Can't Eat." (2014). Thomas, Jerry R., Stephen Silverman, and Jack Nelson. Research methods in physical activity, 7E. Human Kinetics, Motivational Adversity Quotes Sayings (Problems, Hardship, Challenges, Misfortune, Misery, Troubles, etc.) [Internet]. Quotegarden.com. 2017 [cited 26 January 2017]. Available from: https://www.quotegarden.com/adversity.html Thomas JR, Silverman S, Nelson J. Research methods in physical activity, 7E. Human Kinetics; 2015 May 21.

The Power of a Campfire free essay sample

The moon cast a bright reflection on the gentle waves, as a warm breeze blew across Lake Manjo. I sat on the beach and buried my toes in the cool, wet sand as I felt the contrasting warmth of the campfire caress my face. Each soft chord of a nearby guitar seemed to echo in harmony with the gentle, breaking waves. This night resembled so many other happy nights throughout my ten summers spent at Camp Orchard Hill. The words of the songs still flowed effortlessly off my tongue, my clothes held the same familiar scent of smoke and pine needles, and yet this campfire was unlike any of those that now resided in my memory. As I took in the moment, I identified a thought that was coloring the experience in a new and wonderful way. This night was not about me. A smile danced across my lips as a glanced to my side and saw fourteen beautiful, little faces staring expectantly at their counselor. We will write a custom essay sample on The Power of a Campfire or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page At me. That night I found myself sitting in the place of those who had impacted my life in profound ways. Every summer my life had been poured into by loving young adults who were generous with their time as well as their hearts Growing up, I held my camp counselors in high regard. I looked up to them and longed to be like them. At another campfire years ago, I came to the realization that I one day wanted to share that with others. I realized that in order to accomplish that goal, I needed to become someone worth emulating. From that moment on, I purposed myself to glean every possible ounce of knowledge from them and one day become a counselor myself. Throughout my teen years this goal inspired me. It caused me to carefully exam not only who I was around people, but who I was privately. I refused to put up a facade or simply play a part. If I was one day going to be a role model to campers, I needed to make sure that not only my actions, but also my head and heart were in line with the things I believed. I wanted to grow up and inspire a new generation of girls. I pondered all these things as I sat watching the sparks of the campfire dance like fireflies against the night sky. My heart filled with joy as I looked at my girls. I could see in their eyes the sparkle of dreams just beginning to form. Perhaps in a few short years they will be sitting in my place at a similar campfire. As we stared into the flickering light of the fire and swayed gently to the music, I felt as though Id come full circle. It’s a freeing experience to realize that these little moments really matter. If youre willing to become vulnerable and love with your whole heart, even a simple thing like a campfire can change everything.

The Operating Statement, Balance Sheet, Sales Budget of Compact

The Operating Statement, Balance Sheet, Sales Budget of Compact The Operating Statement, Balance Sheet, Sales Budget of Compact Fittings Plc – Coursework Example Report: Introduction: The report analyzes the operating ment, balance sheet, sales budget, purchase budget and cash flow ment of Compact Fittings Plc for the period of July 2011 to December 2011. a) Pricing policy that has been used in the preparation of the budgeted figures: The pricing policy is to charge mark-up over the cost per unit at which the goods were purchased. This mark-up is 25% in this case. The cost price on which this mark-up is added doesn’t directly take into account the other expenses like wages, rent , other expenses and depreciation. The costing therefore is more like variable costing than absorption costing. The wages, rent and other expenses have been calculated as percentage of sales. The depreciation is calculated on the basis of written down value method. The costs of the goods are expected to increase in November and December. These costs increases are passed on to the customers in the form of a proportionate increase in selling price. The selling price has been calculated by adding a 25% mark-up over the per unit cost price. From July to October the cost price per unit has been kept at  £ 14.4 per unit. Cost price per unit ( from July to October ):  £ 14.4 per unit Add 25% and selling price per unit will be : 14.4 + .25 * 14.4 =  £ 18 per unit. The sales of each month from July to December has been calculated by adding up the cash sales ( 75% of the total sales for the month) and the cash received for the credit sale of the previous month. For instance, the total sales of August are  £ 110,250. 6000 units are expected to be sold in August. At selling price of  £ 18 per unit, this will be equal to: 18*6000 = 108,000 75% of this will be cash sales i.e. .75 * 108,000 = 81000†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦i The sales of July are expected to be 117000. 25% of these sales are expected to be made on credit, cash for which will be realized in the next month of August. So this is equal to: .25 * 117000 = 29250†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.ii Total sales of August : i + ii = 81000 + 29250 = 110,250. Similarly the sales of other months have been calculated. After October, in the months of November and December, it is expected that the cost per unit will rise to  £ 15.2 per unit. Therefore selling price per unit for the month of November and December has been estimated at: 15.2 + .25 * 15.2 = 19 per unit. The price increase in the costs of goods has been passed on to the customers. The total sales in the operating statement of the six month period - from July to December- have been calculated by adding up the total sales of the six months. From the sales of July, the 25% cash received for the cash sales of June have been removed. Similarly in the sales of December, the 25% credit sales for which cash is expected to be received in January have been added up. Total Sales for the six month period = 124,650 + 110,250 + 110,700 + 119700+ 134, 625 + 150,100 – 36900 (cash for credit sales in June, received in July) + 38475 (cash received in January for the credit sales in December) = 751,600 The costs of sales have been calculated by adding up the opening stock at the beginning of the six month period with the purchases made during this period. The closing stock was then deducted from them, because this stock was not sold and became part of the current assets of the company. The company makes monthly purchases. For every monthly purchase, 50% of the amount is paid in cash by the company. The remaining 50% payment is made in the next month by the company. For example, the purchase of July is  £ 102,240. 6000 units were purchased in July at the cost of  £ 14. 4 per unit. This is equal to: 14.4 * 6000 = 86400†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.i The total purchase of July also includes the 50% cash payments made for the purchases made in the month of June. The purchases made in the month of June were 118, 080. 50% of them were made on credit, payments for which were made in July. So the total value of purchases made in July is: 50% of 86400 + 59040 (for cash payments made for the purchases of June ) = 102,240. The purchase cost per unit is expected to rise to 15.2 per unit for the months of November and December. The total purchases have been calculated by adding up the purchases of the six months. From the sales the cost of sales are deducted for calculating the gross profit. Gross profit is equal to: Sales – Costs of goods sold = 751,600 – 599,280 = 152, 320. From the gross profit, wages, rent, expenses and depreciation have been deducted for calculating the net profit. The wages have been estimated to be 5% of the total sales made. The expenses are estimated to be 2% of the total sales made by the company. Rent is estimated at 5% of the total purchases made by the company and not the cash purchases only. The depreciation has been calculated on a written down basis. The rate of depreciation for motor vehicles is 10%. The Net Book value of motor vehicles on 30/06/2011 is 153000. For six months, depreciation at the rate of 10% per year will be equal to: .05 * 153000 = 7650†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦i An addition of 9600 worth of motor vehicles was made in the month of September. This was charged for three months at the rate of 10/3= 3.3% or .33. Therefore total depreciation for the three month period on the additional motor vehicle of 9600 is equal to: 9600* .33 = 320†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.ii Therefore total depreciation on motor vehicles for the six month period is equal to i + ii = 7650 + 320 = 7970 The net book value of plant & machinery on 30/06/2011 was 220,000. 10% depreciation for six months is equal to: .10/ 2 * 220,000 = 11000. †¦.iii Additions worth 50,400 were made to the plant & machinery in the month of November. Depreciation was charged on this at the rate of: 10*2/12* 50,400 = 857†¦..iv Total depreciation on the plant and machinery = iii + iv = 11000 + 857 = 11857 The depreciation on the fixtures has been calculated in a similar way. b) Policy with regard to purchases and stocks and ways in which they can be improved: The company makes monthly purchases. For every monthly purchase, 50% of the amount is paid in cash by the company. The remaining 50% payment is made in the next month in the company. However the purchases for each month include the cash payments made only. This includes 50% cash payment made for the purchases of that month and 50% cash payment received for the credit purchases of the previous month. Compact Fittings Plc. should improve on this policy. The purchases of each month should include only the purchases in that month. It shouldn’t matter whether the purchases were made in credit or cash. We are following here the accrual method of accounting and not the cash basis of accounting. The closing stock for each month has been calculated in the following way: Opening balance in the beginning of the month + Purchases made during the month – Units sold. The closing stock at the end of the six month per month is equal to the closing stock at the end of December. This is equal to 2500 units. These 2500 units are valued at the increased purchase price of  £ 15.20 per unit. The closing stock is therefore worth: 25000 *  £ 15.20 =  £ 38000 The opening stock for the six month period is the closing stock of June. This is equal to 3000 units. This has been valued at the prevailing cost in June i.e.  £ 14.40 per unit. Therefore the opening stock is valued at: 3000 * 14.40 = 43200. The valuation of opening and closing stock is therefore done on the basis of last in last out (LILO). This seems to be the right policy for valuing the opening and closing stocks and it should be continued in the review. References: Gitman, Lawrence, 2003, Principles of Managerial Finance, 10th edition, Addison-Wesley. Weston Fred, Brigham Eugene ,1972, Managerial Finance, Dryden Press, Hinsdale Illinois. Prasanna Chandra, 2006, Investment Analysis & Portfolio Management. McGraw-Hill I.M.Pandey, 2000, Financial Management, Vikas.

Accessibility or Accountability Annotated Bibliography

Accessibility or Accountability - Annotated Bibliography Example The author of the article discusses the controversies between the No Child Left Behind Act and the Individuals with Disabilities Education Act. He addresses the problems that take roots in the melding of NCBH and the IDEA. In the course of the analysis, the author defines that the IDEA appears to be suitable and acceptable for the individuals with disabilities than NCLB and invites the U. S. Department of Education to stop the tension between the two acts. The article is important for the understanding of the issue of the collision between the acts and shows the point of view of the counterparty which is opposite to that one discussed in Kaufman and Blewett's article. Â  The article under consideration presents the results of the research on the effectiveness of the No Child Left Behind Act in increasing student achievement rates. In accordance with the authors of the research, despite the negative predictions, the NCLB Act has a positive influence on the rates of student achievement. The article shows that there are significant improvements not only among students with average achievements but among those ones from low-achieving groups. The article can be used in the research while discussing the positive outcomes of the introduction of the Act to the system of education. Â  In the article, Research Professor of Sociology at John Hopkins University Joyce L. Epstein discusses 1118 section of the No Child Left Behind Act that touches upon parental involvement. More specifically, the author of the article presents her own views on the requirements to parental involvement considered in the NCLB Act, gives a range of example from practice.

Nurse Manager and Nurse Practitioner Research Paper

Nurse Manager and Nurse Practitioner - Research Paper Example They are expected to gather information from their colleagues, consulting library materials so as to respond accurately to the specific needs of their patients. On the other hand, the nurse managers are charged with the responsibility of formulation of the Evidence-Based practices through four main steps. The first step is to generate the desire for information in form of a question which can be closely associated with available practices, initiatives or results. The second part is the location as well as the identification of the most accurate evidences available in the surrounding area. The third stage that nurse managers focus on in the formulation process, is to design a new approach to the in the methods to be adopted in the evaluation of its effectiveness. The final step is to foresee the implementation of the practice in order to establish if it is worth carried out as it is. The nurse mangers further act as models of change to be followed by the nurse practitioners. They facilitate the process of implementation through the provision of the necessary resources and moral support that is needed (Melnyk,

Security and Economic Revival Raise Hopes in the West Bank Essay Example for Free

Security and Economic Revival Raise Hopes in the West Bank Essay The New York Times article â€Å"Security and Economic Revival Raise Hopes in the West Bank† by Ethan Bonner covers the reemergence of the Palestinian-covered West Bank, specifically in the city of Nablus, after a series of bloody uprisings and encounters between extremists and Israeli forces. The Palestinian authority has been longing for control over their territories, and it has experienced its first sense of security and economic stability since the second Palestinian uprising broke out in 2000. It seems that the economy has stabilized so far as the International Monetary Fund (IMF) projected a seven percent growth rate for the year 2009. A few infrastructure projects have also started as rebuilding and revitalization of the West Bank area continued. A movie theater has opened and a seven-story furnishing store has started operation recently which proves that the West Banks economic and security status has been stabilizing. Just two weeks ago, Israeli checkpoints have started to shut down and troops are gradually being pulled out from the area which are a part of the Israels promise to aid the Palestinian authority. However, doubts have been raised against this promise as Israel has not permitted Paltel, the Palestinian cellphone company, to construct network towers (Bronner, 2009). By far, peace and order has been evident within the West Bank. The two camps—Israel and Palestine—have been working together in order to stabilize the economy of the area which is seen as a vital aspect for the areas growth. Security has also been a matter most attended to by both camps since it also helps ensure a steady economic growth. If both the economy and the security will be stabilized in the area, there will be enough reason to believe that the Palestinians will be capable enough to handle the problems within their areas. Since Israeli troops are gradually being pulled out, it goes to show that trust is slowly being reestablished between the Israeli government and the Palestinian authority, which is a good sign for both sides future relations. So far, the Palestinian communities—specifically Nablus, West Bank—has experienced a steady growth and a revitalized sense of security. As known in previous years, the conflict between Israeli forces and extremists has greatly hindered economic and political growth within Palestinian territories, especially in the West Bank area. The traumas of conflict may have not been permanently erased, but there is still hope for the Palestinian communities in the future as the West Bank experiences stability within its local economy. Furthermore, the Palestinian authority has been present in order to address the local concerns of the area, attending mostly to the areas security. It may take years before the economy has completely stabilized and the security has been fully established, but as of now, the area has shown great signs of improvement as compared to previous years. People have felt more secure, buildings are being established and reestablished, and stores are being opened and reopened. Communities are starting to experiencing growth again. References Bronner, E. (2009, July 16). Security and Economic Revival Raise Hopes in the West Bank. The New York Times. Retrieved July 17, 2009, from http://www. nytimes. com/2009/07/17/world/middleeast/17westbank. html? ref=world.

Catherine and Heathcliff in Wuthering Heights :: essays research papers

With the death of Catherine, the reader is inclined to examine the causes. Cathy herself states that Edgar Linton and Heathcliff are the direct causes, and it is quite the possibility. Finally culminating in one rather brief, yet powerful confrontation, the clashing of Edgar and Heathcliff has been an issue between the two families ever since the day that Cathy and Heathcliff went playing in the moors and got caught at the Linton’s house. Calling him a gypsy and servant, Edgar Linton was disgraced by his presence. Then later, for that scoundrel to be the one that Cathy truly loves? It was just too much for Edgar. The hatred grew and grew. When Heathcliff left, Edgar was at ease. He had Cathy, she had forgotten (or so he thought) about Heathcliff, and all was happy and merry at Thrushcross Grange. Then Heathcliff returned. While his motivations for leaving were good and heartfelt, his return was almost cruel for our ‘princess’ Cathy. She was so used to having ever ything that she could want, that she thought she could have them both. But Edgar stepped in. He finally stood up for himself and told Heathcliff never to return to Thrushcross Grange. It’s hard not to choose a side here, but it’s also hard to choose a side. For one, we see this beautiful, happy couple, raised together as children, and soul mates from the very beginning. One is made to be of lower class, and the other is made to be higher class. This difference provides a simple yet strong social barrier. When the two have to split, when Cathy is forced to make a decision (one which, unfortunately for Heathcliff, she has already made) the two split, and I, as a reader, am forced to choose whose side I’m on. In a novel such as this there is no right and wrong, only the lesser of two evils. Here, I have come to believe that the lesser evil is Edgar. I began to feel sorry for him, having lost both his sister and his wife to Heathcliff, whom he despises and sees as under him on the social ladder. Even though he himself has done things that cannot be right in any sort of way, we know that he truly cares for Catherine. He tolerates her moods and her tantrums, and he provides her with things that she wouldn’t have been able to get at

Benefits of video games Essay

Video games today are most commonly viewed as a way for students of high schools and colleges to slack off and procrastinate on homework and studies. What most people are not aware of though, is the social benefits that video gaming has on individuals. Video games can have positive effects on a gamers social life when it comes to teamwork, helping people, multitasking, and communicating efficiently. Educational Benefits for Students A recent study from the Education Development Center and the U.S. Congress-supported Ready To Learn (RTL) Initiative found that a curriculum that involved digital media such as video games could improve early literacy skills when coupled with strong parental and teacher involvement. Interestingly, the study focused on young children, and 4- and 5-year-olds who participated showed increases in letter recognition, sounds association with letters, and understanding basic concepts about stories and print. The key for this study was having high-quality educational titles, along with parents and teachers who were equally invested in the subject matter. That way kids could discuss and examine the concepts that they were exposed to in the games. Also interesting is the value that video games are proven to have even for very young players. A study by the Education Department Center further found that low-income children are â€Å"better prepared for success in kindergarten when their preschool teachers incorporate educational video and games from the Ready to Learn Initiative. † Older children such as teens and tweens can benefit from gameplay as well. Even traditional games teach kids basic everyday skills, according to Ian Bogost, associate professor at the Georgia Institute of Technology and founder of software maker Persuasive Games. â€Å"Look at ‘World of Warcraft’: You’ve got 11-year-olds who are learning to delegate responsibility, promote teamwork and steer groups of people toward a common goal. † Games that are designed to help teach are having an impact on college-age pupils as well. Following a recent 3D virtual simulation of a US/Canadian border crossing, wherein students assumed the role of guards, Loyalist College in Ontario reported that the number of successful test scores increased from 56 percent to 95 percent. Improved Multitasking Other carefully-designed studies have also shown that action video games can improve several aspects of brain activity, including multitasking. According to studies by Daphne Bavelier, a professor of brain and cognitive sciences at the University of Rochester, video gamers show real-world improvements on tests of attention, accuracy, vision and multitasking after playing certain titles. â€Å"If you think about it, the attentional and working memory demands of video games can be much greater than other tasks,† says Michael Stroud, a professor of psychology at Merrimack College. â€Å"Consider Pac-Man as an example. In Pac-Man, you must navigate your character through a spatial layout while monitoring the separate paths of four additional objects (the ghosts), while keeping the overall goal of clearing the small pellets in memory, as well as keeping track of the remaining large pellets. † â€Å"Think about how this may apply to skills such as driving,† he continues. â€Å"When you drive your car, you are faced with a constantly changing environment in the road, not to mention several other distractions that compete for attention that reside in the car. At the same time, you are attempting to navigate through the environment to reach a goal. † Social Benefits Games with broad appeal that are easy to grasp can additionally help many families play together, and better bridge the gap between generations. Consider a title like hip-wiggling simulation Just Dance, which can have young kids dancing alongside their grandparents. There are also many games that have positive social messages that encourage families to be a force for good. In a series of experiments published in the Journal of Personality and Social Psychology, researchers found that participants who had just played a â€Å"pro-social† game in which characters must work together to help each other out as compared to those who had just played a â€Å"neutral† game (e. g. Tetris) were more likely to engage in helpful behaviors. Examples included assisting in a situation involving an abusive boyfriend, picking up a box of pencils or even volunteering to participate in more research. So-called â€Å"serious games,† specifically designed to teach and inform, are also having an impact on the world. Titles like the United Nations’ Food Force teach kids about real-life issues, humanitarianism and the practical challenges facing governments and private organizations today. In the game, children must complete six different missions that reflect the real-life obstacles faced by the World Food Programme in its emergency responses. Other games, like Nourish Interactive’s online Chef Solus and the Food Pyramid Adventure, teach kids about the benefits of healthy eating habits, while still more highlight pressing geopolitical and social issues, e. g. the Global Conflicts series. Upsides can even extend into the physical world. Consider Facebook game Ecotopia. In summer 2011, players of the popular social game met a challenge from its creators and planted 25,000 trees in the game world in 25 days, leading the game’s developer to plant 25,000 trees in real life. Career Benefits Future career choices for today’s tots will no doubt be influenced by technology in a way that is difficult for many parents to imagine too. Skills learned and honed playing home console and video games, as well as mobile gaming apps, will undoubtedly be very valuable to students in the workforce of 2025. As mentioned earlier, the Federation of American Scientists (FAS) has proclaimed that kids need more, not less, video game play. They argue that video games hold the potential to help address one of America’s most pressing problems – preparing students for an increasingly competitive global market. â€Å"The success of complex video games demonstrates that games can teach higher-order thinking skills such as strategic thinking, interpretative analysis, problem solving, plan formulation and execution, and adaptation to rapid change,† the Federation announced in a 2010 report. â€Å"These are the skills U. S. employers increasingly seek in workers and new workforce entrants. † Games are increasingly being used to educate and instruct workers around the globe by governments, trade bodies and the world’s largest corporations as well. From Cisco Systems’ The Cisco Mind Share Game, which facilitates network certification, to the US Department of Justice’s Incident Commander, in which emergency responders practice coordinating disaster relief efforts, the number of practical examples continues to grow. In fact, a recent study by the Entertainment Software Association found that 70 percent of major domestic employers have utilized interactive software and games for training purposes, and nearly eight out of 10 plan on doing so by 2013. Going forward, in addition to polishing your resume and interview skills, who knows? You may even want to brush up on your button-mashing abilities. Encouraging Cooperation and Teamwork Many games today also emphasize the cooperative aspects of game play, in which two or more players need to work together in order to reach a common goal. For instance, games like Lego Star Wars or Kirby’s Epic Yarn are enhanced by having players cooperate to solve in-game puzzles. Massively multiplayer games such as LEGO Universe and Lord of the Rings Online further offer added depth, atmosphere and enjoyment by allowing players to band together and work as a team in order to complete certain quests or defeat especially tricky opponents. Game industry analysts such as DFC Intelligence actually predict that video game revenue will reach nearly $70 billion by 2015, thanks in large part to these online, cooperative, subscription-based games that can be played together. Small wonder top titles like Star Wars: The Old Republic and Titan (the next MMO from Blizzard, the company that created World of Warcraft) continue to resonate so strongly with millions worldwide. Even the way that games are made can encourage teamwork. At Washburn University in Kansas, students study the game development process as a way to build teamwork and collaborative skills. â€Å"It taught me to work in a group,† said Washburn student Adam Bideau of the program in a recent interview with the Washburn Review. â€Å"Video games are not created by just one person and they require you to work well with others. You have to pool everyone’s talents together in order to produce the required product. † Promoting Exercise All parents know that kids need a healthy combination of physical and mental exercise. Happily, today’s motion-controlled games for Microsoft’s Xbox 360 Kinect, Nintendo’s Wii and Wii U, and Sony’s PlayStation Move help kids get both kinds of workouts at the same time. Better yet, people of all ages are finding them a more approachable way to stay physically fit. While many shy away from exercise because they see it as an activity that isn’t enjoyable, organizations like the American Heart Association now cite, and even recommend, video games as a fun and entertaining way to enjoy physical activity. Upsides of active play are considerable too. A study reported in the Archives of Pediatrics and Adolescent Medicine of 39 Boston middle-school children who played with six different interactive gaming systems found that the games â€Å"compared favorably with walking on a treadmill at three miles per hour, with four out of the six activities resulting in higher energy expenditure. † Organizations supporting individuals of all ages and interests are additionally using active games to help get people up and moving. Nursing homes, cruise ships and even after-school programs all now employ active video games in some form to help stimulate both the mind and body. The good news: People seem to be enjoying active play more than ever. Healthy diversions such as Wii Fit and Zumba Fitness continue to be some of the most popular and best-selling games year in and out.

9 by E.E. Cummings Analysis Essay - 673 Words

â€Å"9† by E.E. Cummings Edward Estlin Cummings was a unique poet with an equally unique writing style. E.E. Cummings was born on October 14th, 1894 in Cambridge, Massachusetts. In 1916, Cummings graduated with a master’s degree from Harvard University. During his studies, he was subject to many great writers such as Gertrude Stein and Ezra Pound. After working for five months as a volunteer ambulance driver in World War I, he was captured by French authorities. He was accused on accounts of espionage. After the war, he settled into a life in which he bounced around from houses in rural Connecticut and Greenwich Village. He also traveled through Europe meeting various poets and artists, including Pablo Picasso. During his life, Cummings won a†¦show more content†¦In the way he conveys this, it’s clear that he feels time is moving very slowly. In the third stanza, â€Å"We do not wind it up, it has no weights, spring wheels inside of its slender self, no indeed dear nothing of the kind † (Cummings Web), Cummings creates vivid imagery. This shows that Cummings is relating how he has no use for a clock and doesn’t care for the principle of keeping time. He would rather live life time free, without having to worry about being on time or being late. The third and final poetic device that shows up in the poem, â€Å"9†, is symbolism. To begin the poem Cummings uses symbolism. The number â€Å"9† refers to the number of times he uses the words, â€Å"tic-toc†, â€Å"toc-tic†, â€Å"tic-tic†, â€Å"toc†, and â€Å"tic†. Also, as seen in the fourth stanza, â€Å"So when kiss spring comes, we’ll kiss each kiss other on kiss the kiss lips because the tic clocks toc don’t make a toc-tic difference to kiss kiss you and to kiss me† (Cummings Web). Cummings uses the word â€Å"kiss† to complicate and clutter the verse. If you remove those words, he simply summarizes all of his thoughts in the last stanza. He says when spring comes; we can kiss because the clocks don’t make a difference to you and me. This symbolizes that Cummings can’t wait for the spring and summer months when the clocks don’t play a role in his life. In conclusion, Cummings uses his poem â€Å"9† to relay his feeling to time. He feels thatShow MoreRelatedEssay about E.E. Cummings: The Birth of Modern Poetry1882 Words   |  8 Pageslove, and life. Like a great poet, E.E. Cummings employed his past experiences in his poetry and life. Known as one of the preeminent poets of the 20th century, E.E. Cummings poetry has received an array of both positive and negative criticism. Nonetheless, Cummings’s poetry has inspired many poets and authors with his liberal views on love, nature, and religion along with his modern writing style. Although many criticized his contemporary style, E.E. 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