CELPIP Focus - Reading And Writing - CELPIP

CELPIP Focus - Reading And
Writing - CELPIP
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CELPIP Focus - Reading And Writing - CELPIP CELPIP Focus - Reading And Writing - CELPIP

Advantages And Disadvantages Of Small And Medium Firm
Regardless of these confinements, the Small and Medium Firms have accomplished impressive
inclusion towards the development in innovation and fares in nation. Small and Medium Firms have
been touched base in the vast majority of the significant zones in the business of India for instance:
 Information Technology industry
 Firms in plastic zone
 Firms in Meat
 Engineering zone in Electronics and electrical
 Medical Electronics gear
 Garments and material Industry
 Leather fabricating
 Pharmaceuticals and substance Companies
 Engineering in Bio innovation zone
 Industry in games units
 Processing in Food
 Area of Agricultural
Because of advancement and globalization, together with World Trade Organization , Small and
Medium Firms in India have been experiencing a transitional stage. Numerous SMEs is experiencing
extreme time due to retreat of in Indian Economy and abroad , particularly United conditions of
America and European Countries and expansive contention from China and a less ease focuses of
assembling units from abroad.
Small and Medium Firms those are in fact sound and , contending universal business firms , forceful
soul and excitement to rearrange themselves might survive the present challenges and ... Show more
content on Helpwriting.net ...
The Board is reconstituted every two years and is headed by the Minister In charge of Small Scale
Industries in the Government of India. The Board comprises among others State Industry Ministers,
some Members of Parliament, Secretaries of various Departments of Government of India, financial
institutions, public sector undertakings, industry associations and eminent experts in the field. The
Additional Secretary and Development Commissioner(MSME) is the Member Secretary of the Board.
The Board is serviced by the Board and Policy Division in the office of the
... Get more on HelpWriting.net ...

Personal versus Public Poetry
Personal vs. Public Poets write poetry to express their inner thoughts and views. In Seamus Heaney s
poem From the Frontier of Writing, Heaney describes how the publics react to his poetry. Heaney does
this by portraying the process of going through a military transport. Heaney shows a conflict between
his inner thoughts and the public s reactions to them. This creates tension between the personal and
the public. Throughout this poem, Heaney portrays the process of going through a military transport.
He makes the reader feel as if they are the ones going through the process by his use of you, your, and
you re throughout the poem. Heaney tries to use this poem to show the reader his feeling towards the
media and critic of his poetry. Heaney uses images of hostility by the soldiers in stanzas 1 6 to express
how he feels when someone criticizes or reads his poem. Heaney faces readers and critics inspecting
his poetry such as, troops inspect [the car s] make and number (Heaney, line 2 3). Heaney feels as if
the critiques are marksmen, training down out of the sun upon [him] like a hawk, (Heaney, lines17
18). Heaney fears of judgment as the critiques, eyeing with intent, inspect his poem (Heaney, line 5).
In the last two stanzas, there is a shift in tone as Heaney feels that the critics and readers are gone.
Suddenly, Heaney feels, arraigned yet freed, as he finally passes through the soldiers or critics
(Heaney, line 19). This shows the relief he feels when

Essay about Tax Memorandum
Tax file memorandum
Subject: Profit or Loss from business
I. Facts:
In early 2010, Walter Hodges became interested in the real estate market so he initiated his
investigation into the real estate market. Mr. Hodges intended to acquire real estate with the intentions
for investment or rental. Mr. Hodge has no previous knowledge or exposure to any real estate rental or
investment industry. As a result, Mr. Hodges began in Spring 2010 to advertise and expose his
business through various promotional avenues such as business cards, flyers, and customer relations.
As Mr. Hodges promoted his business, he also completed a business plan for buying, remodeling, and
renting property. Furthermore, in October 2010, Mr. Hodges ... Show more content on Helpwriting.net
...
2. And why was it alleged that Walter Hodges was not in trade or business during 2010? III. Analysis:
Issue 1.
The issue for decision is whether Walter Hodges is entitled under section §162 to deduct claims on his
2010 Schedule C, Profit or Loss from Business. Upon examination of Mr. Hodges tax return, the IRS
disallowed Mr. Hodges Schedule C expenses because he failed to substantiate his expenses or to prove
that they were ordinary and necessary to his business. Section §162(a) states that all the ordinary and
necessary expenses paid or incurred during the taxable year in any trade shall be allowed as
deductions. Section §162(a) specifies that such expenses must be directly connected with or pertain to
the taxpayer s trade or business that is functioning as a business at the time the expenses were
incurred. Furthermore, Walter Hodges largest expenditure was training classes for $25,000 which was
an educational expense incurred to prepare for a new career as a real estate investor and renter rather
than to maintain or improve skills in an ongoing business or career so it was not a deductible under
section §162 (sect. 1.162. 5, Income Tax Reg.).
Issue 2:
Furthermore, it was asserted that Ms. Hodges was not engaged in the business of investing, renting, or
offering to rent property until March 2011. The taxpayer is not carrying on a trade or business under
section §162(a) until the business is functioning as a

Marx s Theory of History Essay
Marx s Theory of History
The history of all hitherto existing society is the history of class struggles. This crucial opening to The
Communist Manifesto holds the key to understanding Karl Marx s conception of history. Marx
outlines history as a two dimensional, linear chain of events. A constant progression of class divisions
being created and overthrown, one after the other, until the result is the utopian endpoint, otherwise
known as communism. Karl Marx, in writing the Communist Manifesto, argued that human history
unfolds in a teleological manner; therefore it unfolds according to a distinct series of historical stages,
each necessarily following the other. These stages ultimately lead to a given Utopian ... Show more
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According to Marx s account of history, every class is naturally unsound, and predestined for ultimate
destruction due to its internal discrepancies. They will then bring rise to a new class, which has settled
the discrepancies of its precursor but retains it own, which will cause its eventual passing.
In more specific terms, Marx sketches the development of the capitalist bourgeoisie society from
feudal society.
From the surfs of the middle ages sprang the chartered burghers of the earliest towns. From these
burgesses the first elements of the bourgeoisie were developed. (56)
So Serfs gave rise to burghers who formed the beginnings of the new bourgeois class. The beginnings
of European trade with America and the Far East contributed to the rapid development of the
revolutionary element in the tottering feudal society (56). New markets, which became unable to be
supported by the feudal systems means of production, caused that system to be replaced by the
manufacturing system #8230;. The guild masters were pushed aside by the manufacturing middle
class; division of labor between the different corporate guilds vanished in the face of division of labor
in a single workshop. (56)
And, so, by an inevitable historical process, the modern bourgeoisie is itself the product of a long
course of development, of a series of revolutions in the modes of production and of exchange. (57)
And each of these has been accompanied by a corresponding

Haplogroup X History
The History of Haplogroup X Haplogroup X diverged from Haplogroup N more than 30,000 ybp
(Benson and Glad, 2006). Haplogroup N originated in Africa and can be traced back to over 70,000
years ago. There are traces of haplogroup N in Western Asia around 30000 B.C. The atmosphere in
Western Asia where haplogroup X originated from was desert like with grasslands, deserts, and
mountains. The summers were hot and dry which included a scorched climate with periods of heavy
rain. The living conditions were mostly dry with moderate temperatures with a little amount of direct
sun exposure which could account for the fair skin tone. The land the inhabitants lived on was good
for farming and had multiple water sources which gave rise to the fish they ... Show more content on
Helpwriting.net ...
I am not sure if it is haplogroup X, but I wanted to learn about a haplogroup that is present in Native
Americans. Haplogroup X2a is not found anywhere else in the world which I found amazing only
because it is hard to trace its path. I believe once a lot of people are able to afford the ability to have
their mtDNA tested it will be easier to evaluate X2a. I found it interesting that not only is haplogroup
X unique but it is found in high frequencies in the Great Lakes population and low frequencies in the
Plains and Pacific Northwest. This caught my eyes because I am from Ohio which is a part of the
Great Lakes region and it is where my grandmother was born as well which could give the possibility
that X2a is a part of my lineage (Raff and Bolnick, 2015). I think it is amazing that haplogroup X has
shown a correlation between protection against harmful diseases and promotion of successful aging
(Courtenay et al., 2011). I think this could be a reason why the people that brought haplogroup X into
the New World lived and prospered so well even in the type of environmental conditions they endured
before, during, and after the Ice Age. The fact that they have protection from diseases allowed them to
conquer any illnesses that they might have come in contact with while traveling or mating. In Amish
populations today, haplogroup X was not only successful

Cameron Research Paper
On a cold December night in 2000, a beautiful, bouncing baby boy came into this world crying and
screaming. Cameron Mauller was born on December 3, and he is the fourth child to the proud parents
of Jeffery and Jenny Mauller. Cameron has one brothers and two sister. Being only fifteen years old,
Cameron is hoping his life is going to be full of excitement.
As a toddler, Cameron was a trouble makers and still is today. Cameron learned how to walk and talk.
That mouth got him in trouble, he loved to argue. Cameron s mother asked him to pick up his toys and
Cameron smartly said Then if you want the toys up, then you can pick them up. Cameron would
always get a spanking for his month. Well Cameron was walking inside his house and thought the bee
in his room was died. So ... Show more content on Helpwriting.net ...
From kindergarten through sixth grade, Cameron went to Helmwood Heights, near Indianapolis. But
in that six years Cameron failed second grade, he had to take the class again. At Helmwood Heights
Cameron made millions of friends, and he still misses them badly. The one thing Cameron did not
miss about Helmwood Heights that Cameron felt that the teachers did not help him in anyway.
Seventh grade year Cameron moved to Croydon, Indiana, because his father found a better paying job.
Jeffery saw that Cameron was getting into trouble, by eighth grade Jeffery moved Cameron down to
Crawford County found a new job and hoped the best for this son. Cameron made new friends at
Crawford County Jr./Sr. High School.
During the end of the school day Cameron is so excited to go home to see his nephews . Cameron s
very nephew is Zander. Cameron went to Ohio, Kentucky, and Indianapolis. If Cameron can ever go
back to any of them places he would go back to Indianapolis. Cameron wants to go back to
Indianapolis because millions of his friends are there. When Cameron went to Ohio, Cameron went to
the mall and rode rides at the carnival. Cameron loves roller

The Forum Pompeii
The Forum Historians consider the Forum to be the centre of Pompeian life therefore it is an important
aspect to study as numerous buildings and many events occurred there. From the latest evidence, it is
believed that the Pompeian Forum was undergoing a comprehensive, vigorous and ambitious post
earthquake restoration. (Bradley. 2005, p.87). The Forum at Herculaneum, however, is still buried
under the town of Resina and therefore there is not enough physical evidence to provide a great depth
of information. Studies were concentrated on the Forum at Pompeii. The Forum dates back to the 2nd
century BCE. It underwent numerous alterations during the city s history and at the time of the
eruption was in the process of receiving an ... Show more content on Helpwriting.net ...
2005, p.152) and held sacrificial equipment and Pompeii s public treasures. The temple was severely
damaged in the 62AD earthquake. It was described in Pompeii: The Vanished City (1992, p60) as
being turned into a workshop, with uncut blocks of basalt and stonecutting tools, and other building
supplies stored there. However in the last decade, as noted in Pamela Bradley s book, it had been
repaired and in working order when the eruption occurred. The Sanctuary of the Public Lares was
located in the North East of the Forum in Pompeii. The Lares Publici were the protectors of the
crossroads (compita). Historians argue whether the building was either commenced after the
earthquake of 62 AD or almost fully reconstructed as a dedication to the tutelary gods of Pompeii due
to the recent misfortune. The architecture was quite unusual showing changing designs. The temple
had no roof and had a floor with coloured marble arranged in a geometric pattern. It had no wall on
the Forum side that left it entirely open. It could be entered through a portico adjoining the colonnade
of the Forum. On entering the temple there was two alcoves where statues of the Lares would most
likely have stood. Remains show a centred altar. The rear wall reveals a niche where statues of the
town s gods would have been positioned. The Temple of Vespasian was located in the East side of the
Forum between the Eumachia and the Temple of the

Gertrude Stein s Speech On Deconstruction In Theatre
Gertrude Stein on Deconstruction in Theatre In Laura Schultz s speech on Gertrude Stein s plays, she
suggests how Stein s deconstruction of dramatic conventions greatly affected contemporary theatre
today. She focuses on Stein s deconstruction of the mimetic relationship between the text and
performance, as well as the deconstruction of the unity of the dramatic character. Schultz discusses
how Stein was inspired by avant garde theatre in Europe, and is now one of the most influential
theatre artists (especially in the field of performance art), but is often overlooked in the academe in
theatre and performance studies, her plays are rarely read or researched. What is fascinating about
Stein s plays is that her language is open to new readings, without preference to one reading ... Show
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Art and reality should not be represented through stable and mimetic means only; the transformation
from text to performance must also be considered in different terms. While the text is a work of art in
its own right, performance should not be limited to just the illustration of the text. The play is a
literary genre which implies that there is a performative aspect in all forms of writing and language.
She then points out that in a theatrical event, concretizing the play involves space and light, which are
more important to a child than the action on the stage. Generally speaking, all the early recollections
all a child s feeling of the theater is two things. One which is in a way like a circus that is the general
movement and light and air which any theatre has, and a great deal of glitter in the light and a great
deal of height in the air, and then there are moments, a very very few moments but still moments. One
must be pretty far advance in adolescence before one realizes a whole play. (Stein, Plays,

Jobs That Stress Never Ends
Jobs That Stress Never Ends
The world population is excessively on the rise making people hard to find a job for a living so that
almost every job in this highly competitive world is increasingly stressful, so can anyone find a job
that has no stress? Perhaps, the answer for this question is always no because stress actually comes
from many causes whether people like it or not. For example, stress comes from bosses, colleagues,
compensation, and jobs pressure. Stress mostly depends on what types of jobs. There are many types
of jobs that are stressful, but people often think about the top three stressful jobs such as police
officers, airline pilots, and firefighters.
One of the most stressful jobs is police officers. Three causes that make police officers stressful are
working long hours and unusual time, strictly conforming to non disclosure policy, and dealing with
many kinds of perpetrators. First, working long hours and unusual time makes them stressful because
they do not have much time to stay together with their family and take care of their children as well.
They start working in the early morning but get off duty late at night. Working during weekend does
not become an unusual task for their job, and sometimes they have to be present urgently by the order
of their chief officer due to a serious case. They unintentionally lose a lot of good chances to celebrate
holidays or birthday parties together with their family. Their jobs bring in a lot of stress for them.

State Anxiety And Anxiety Disorders
Evaluation.
Since the 1980 s there has been a major increase in research on anxiety. Ever since, special clinics
have been introduced in order to help deal with anxiety disorders. It is suggested that the growth in
research is due to anxiety being regarded as one of the most prominent and pervasive emotions,
causing distress and negatively affecting large numbers of people. As stated by Rachman (2004),
anxiety is described as the experience of unpleasant feelings and the unsettling anticipation of a
threatening but vague event. Anxiety can be experienced in many different ways, such as feeling tense,
uncertain, and perhaps, fearful at the thought of a particular phenomenon or event. There are two main
types of anxieties; state anxiety and trait anxiety. Endler Kocovski (2001) have explained that state
and trait anxiety both result from mental assessments of a potential threat. Unlike trait, state anxiety is
described as a temporary condition, where once the perceived threatening object or event goes away,
the individual no longer experiences the symptoms of anxiety. Individuals who exhibit state anxiety
will normally feel anxious when going to job interviews, speaking in front of large crowds or sitting
exams. State anxiety is considered to be useful at particular times, by making us more alert and
enhance our performance, thus creating a fight or flight response (Rachman, 2004). However, in some
cases where the feeling of anxiety is too overwhelming, it can have the

The United States Fire Administration Essay
In 2011, the United States Fire Administration (USFA) reported that 83 firefighters forfeited their lives
while on the job. 87 line of duty deaths (LODD) occurred in 2010, 115 in 2005, and 81 in 1993.
Throughout the history of the United States Fire Service, firefighters have been dying in the line of
duty at a disturbingly dependable rate of approximately 100 each year. Although technological
innovations and a cultural shift towards safety have had a significant impact in curbing firefighter
LODD s over the years, the total number of fatalities per year has rarely deviated. This may seem
contradictory, until one understands that as the total population residing within the United States has
risen, so has the population of those employed as firefighters. Considering this, one may conclude that
total LODD s should increase analogously with the population of firefighters. Thankfully, advances in
education, engineering, equipment, and enforcement have reduced the total number of fatalities,
thereby evincing the erroneous nature of this supposition. The Fire Service has managed to diminish
the potential for LODD s, which is all very well and good, but as long as firefighters continue to die of
preventable causes, any and all prudent measures to attenuate those deaths should be taken. In light of
the fact that most firefighter LODD s are a result of sudden cardiac death, the most sensible method of
ameliorating LODD s is to improve the fitness of firefighters to conduct their

King Leopold Imperialism Analysis
During the nineteenth century European drive for possessions in Africa... people justified colonialism
in various ways, claiming that it Christianized the heathen or civilized the savage races or brought
everyone the miraculous benefits of free trade. (Hochschild 38)Many people played a major role in
colonizing the Congo. Many people tried to end the mass murder in the Congo. Even though most of
these people were not able to stop it completely, they were a great input to stopping and putting an end
to Leopold s brutality. King Leopold was one of the sneakiest European leaders. His ambitions to
increase his country s power lead him to hunt for a colony. Leopold was able to manipulate his people,
and he tried to hide his true intentions for wanting ... Show more content on Helpwriting.net ...
Meanwhile, Leopold was able to develop his own economic system, which he leased areas in Congo
to different European companies, which he made 50 percent of the wealth gained. In setting up this
structure, Leopold was like the manager of a venture capital syndicate today. He had essentially found
a way to attract other people s capital to his investment schemes while he retained half the proceeds.
(Hochschild 117). Most women and children were raped and sometimes treated and hunted like
animals for entertainment purposes. Most of the Congolese slaves were tortured and whip by chicotte.
Belgium soldiers cut of the hand and leg of the Congolese slaves especially if they don t meet their
required it was a way for them to have fun, some even had a skull of slave as part of decorations in
front of their house. For each cartridge issued to their soldiers they demanded proof that the bullet had

Essay on Ford Motor Company Case Study
Ford Motor Company Case Report Executive Summary Ford Motor Company has a long history,
starting in Michigan in 1903. They have focused on designing and manufacturing and have been very
successful, however with increasing competition, global markets and over capacity the company needs
to look at ways to improve profitability. The company has implemented various programs and
processes to create a lean, responsive system with better consumer forecasting. Their challenge is to
continue to research ways to stay viable in current market and industry conditions. Dell Computers
has been ... Show more content on Helpwriting.net ...
His direct model, in contrast, is partnering with companies who are treated as though they are internal
staff. This model improves the level of information sharing and motivation to succeed as a team.
Technology means that the information sharing can be easily and effectively done in a win win type of
arrangement. The challenge is to maintain these relationships and focus on the task at hand. Providing
suppliers with real time information and up to date demand enables the supplier to act accordingly to
meet Dell s requirements. Removing multiple layers and working closely with customers and
suppliers removes the possibility of misinformation, reaction time and ability to not only react, but to
make more accurate forecasts. Dell has been able to streamline their customer response times by
helping the customer decide what they need. They make it easier for the customer to make the
decisions and are ultimately preparing for it while the conversation is happening. Dell acts as a
consultant and trainer getting direct feedback and key information for planning, research and
development. They include key people from a wide range of responsibilities in regular meetings to
ensure communication, ideas and overall commitment from the entire supply chain. Virtual integration
goes even further to merge the traditional roles and boundaries of the supply chain. Dell argues that
the direct model and virtual integration is beneficial to the customer from distribution to

Analysis Of The Persistence Of Memory By Salvador Dali
Surrealism is a 20th century art and literature movement that pursued the creative potential of the
unconscious mind. Surrealism has been around for over a hundred years and the movement consisted
of many talented artists that are still relevant today. One of the most mysterious, yet talented, surrealist
painters of the 20th century was Salvador Dali. He was known for his bizarre paintings during his time
as an artist. Dali s most famous work of art was created in 1931 and called The Persistence of
Memory. This painting uses components such as color, contrast of light and dark, composition,
background, repetition, and symbolism to create a compelling and deeper meaning within the artwork.
The Persistence of Memory depicts a dream state ... Show more content on Helpwriting.net ...
The hidden meaning of color is an essential element of art. Simple principals involving color can be
applied to art and cause an impact on how a viewer sees it. Color has been used to evoke certain
emotions or create a specific message in art for centuries. Different colors convey different moods;
cool colors can bring the mind a calming effect while warm colors can bring the mind a feeling of
happiness. Dali used color as a tool in all of his art to either artistically show his emotions or allow his
viewers to feel a specific mood. In the painting The Persistence of Memory, Dali used a faint light
blue color and a pale yellow to create the horizon of the painting. While painting this horizon, Dali s
target was to convey a calm yet joyful mood. The yellow undertones represent light. It creates a
feeling of hope and happiness in the painting. The light hearted feeling the color gives off resembles
the feeling of optimism and mellowness one feels within a pleasant dream. While dreaming, colors
subconsciously having a meaning behind them. The faint yellow and blue colors in the painting seem
unreal as they blend with the ground, but they give the viewer, or the dreamer, a feeling of comfort.
Dark and light have always represented two differing forces of nature, whether it is moral and
unmoral, happiness and despair, or love and hate. Light is an energy that

Example Of Foreshadowing Examples
Foreshadowing wasn t a huge part of this book, but the times that it was present it was a huge deal. A
prime example of this is with what happened with Jesse. At the beginning of the book, when Kate was
first diagnosed, Sara and Brian were talking to the doctor about combining their genes to make a
perfect match. Then Jesse asked if he was a close enough match. The doctor said no, his blood was
similar but his organs weren t the right type. Jesse just said okay as in he was just wondering and not
willing to donate. This was a fax that was easily forgotten because of the fact that Anna was conceived
and all the court drama happened. Then later when he was in the car with his mom, she saw the
bruises on his arms. I glance down and notice

The Blue Zone By Dan Buettner
There are certain parts in the world called Blue Zones. Dan Buettner and a team of researchers
including a National Geographic team searched all over the world looking for these Blue Zones what
they called the Blue Zones study. Blue Zones are the hot spots for longevity. Individuals living in
these particular Blue Zones live to be over 100 years old. The overall life expectancy for Americans is
about 77 years of age. The life expectancy for a woman tends to be approximately five years longer
than a male. There are four hot spots and they all have something in common and something different
than the others. Buettner and his team researched the Blue Zones and their similarities and differences
for weeks.
The first Blue Zone is Okinawa, ... Show more content on Helpwriting.net ...
Elders provide wisdom, love and motivation for all younger ones. Like the Okinawans, Sardinians
have a plant based diet using sheep cheese, goat s milk and meat as an accent not the main course.
The third Blue Zone is Loma Linda, California. In the Loma Linda community they are Adventists.
They volunteer which reduces stress and creates a sense of purpose. It makes an activity for Adventists
with the same interests and skills. Volunteering connects them, bringing them closer and closer every
time they work together. They are a very tight group of people. They take time to spend with their
friends and for potluck socials. They have groups like Okinawan moais. Adventists find a place to
observe the Sabbath every week from Friday to Saturday night. They focus only on their family,
friends, nature, and, most importantly, God. They maintain a healthy body weight which helps keep
cholesterol levels and blood pressure down. Some of the vegetables and fruits they eat reduce the
chance of lung, ovarian and prostate cancer. They eat lots of nuts which also reduce the risk of heart
disease and increase their life expectancy by two years. Adventists eat big breakfasts, lunch and then a
light dinner which helps with sleep and lowers BMI.
The last Blue Zone is Nicoya, Costa Rica. Nicoyans get a healthy amount of sunlight and Vitamin D
everyday, making the chance for osteoporosis and heart disease lower. Like the Adventists they have
their

The Fundamental Challenges Of Organizations
Determine the fundamental challenges that organizations face in general in regard to protecting
organizational assets and information. In an article by C. Conner, The 8 Great Challenges Every
Business Faces (And How To Master Them All) in Forbes Magazine (2013), Conner interviewed her
mentor Neal Jenson. Jenson shared his top eight challenges that companies encountered. The
challenges are as follows: 1. Integrity. 2. Cash, Borrowing, and Resource Management. 3. Increased
selection and competition. 4. Marketing and Customer Loyalty. 5. Uncertainty. 6. Regulation. 7.
Problem Solving and Risk Management. 8. Finding the right staff.
Jenson interviewed business executives from diverse industries and organizational size, he stated that
one of their largest challenges that leadership were concerned with was staffing finding the correct
personnel, keeping them, and ensuring they buy into the visual modality of the system. Having the
right staff is important for any organization. With the right staff the company will retain loyal
personnel who will not compromise the integrity of the business.
Small businesses are like a family, they can work well together in harmony, or they can be
dysfunctional. In larger companies, the Human Resources Department deals with the internal politics
as well as locating a candidate that makes a good fit in the organization, but when it comes to small
business, its personalities and skill. In small businesses, team member s

A Program For A Non Profit Telecommunications Company
The view is truly breath taking thirteen thousand feet over the Delmarva Peninsula. Ten years of
anticipation and preparation had paid off, I went Skydiving and yes, I would go again. My thirst for
adventure like my thirst for success has given me the desire to continue academic training. My
undergraduate education has given me the ability to take on small tasks in the professional world as a
Projects Coordinator for a non profit telecommunications company. This company is young and has
potential for growth, I believe the advanced knowledge of management theories and objectives will
equip me to evaluate proper growth strategies. Along with experience, academic advancement will
help me to succeed beyond my current capabilities, opening doors to higher levels of responsibility
and compensation. Publically, I have taken on volunteer opportunities with local organizations that
promote small businesses and community growth. I would like to become more involved with how
these organizations promote community participation, develop timeframes and raise funds. Goucher
College, Masters in Art Management topics in organizational development, public participation, and
fundraising align with my hunger to progress professionally. Additionally, Goucher s campus
community encompasses two of my biggest passions philanthropy and adventures. From the Food
Recovery Network to the Outdoors club I am excited to interact with philanthropic, courageous,
professionals while participating in the

Metaphors In A Raisin In The Sun
Lorraine Hansberry considered lines from two Hughes poems to title her play A Raisin in the Sun.
Both Poems, Mother to Son and Harlem, connect to the play, however, Mother to Son is the better one
because there is much more content talked about in this poem. The struggle the mother went through
is crazy. The fact that she isn t broken down and that she tries to support her child shows a lot. Mother
and son have some connections.They are identical in many ways, but mostly on how outspoken the
mothers are with their sons shows the connection. In the poem Mother to Son , the mom talks to her
son about how life hasn t been easy for her. She uses the metaphor, Life for me, aint been no crystal
stair in reference to her life. This connects to A raisin in the sun and how sometimes Ruth couldn t
provide all the things that she wanted to for travis. Another metaphor lena uses is And places with no
carpet on the floor
Bare. But all the time, I se been a climbin on, . This shows that sometimes lena had to live in
conditions with bare feet on the floor. It was pretty harsh and yet she survived. This connects to A
raisin in the sun, Travis would ask Ruth for money and Ruth wouldn t have the money to supply. Ruth
would feel like she is a bad mother and still tries to help. Her husband comes in and supports and this
shows that the family is still pushing even when they are in bad conditions. Another way that shows
how mother to son is relatable to a raisin in the sun is in

Financial Management and Analysis
Financial Management and Analysis
Table of Contents
Introduction 3
Presentation of the companies 3
Ratio analysis of the companies 5
Profitability ratios 5
Liquidity ratios 7
Efficiency ratios 9
Gearing ratios 11
Investment ratios 12
Ratio analysis strengths and weaknesses 14
Introduction
Financial analysis involves the use of various financial statements, which perform several functions.
Basics of financial analysis consist of a balance sheet and income statement. Income statement shows
revenues and expenditures of enterprises over a certain period of time, usually for one year or
semester. Balance sheet shows the assets, liabilities and owner s equity at a specific point in time
(usually at the end of the ... Show more content on Helpwriting.net ...
The company also has a broad spectrum of products in various stages of development. Biogen Idec
has direct operations in 33 countries and a network of distributors in over 70 other markets on five
continents. Biogen Idec is headquartered in Cambridge Massachusetts.
(http://www.biogenidec.com/about_history.aspx?ID=5480)
Ratio analysis of the companies
Ratios numbers allow us to better understand the current financial position of the company and to
compare it with competing firms. All ratio numbers can be classified into several groups of related
financial ratios. This classification is not uniform and depends on the analyst. In this report, rational
numbers will be grouped in:
Profitability ratios
Liquidity ratios
Efficiency ratios
Financial ratios
Investor ratios
Profitability ratios

Average profitability ratios in Pharmaceutical Industry 2013 2012 2011 2010 2009
Return on Equity (ROE) 18.99% 19.24% 18.75% 16.63% 21.22%
Return on Assets (ROA) 8.86% 8.65% 8.78% 8.04% 10.22%
Operating Profit Margin 20.09% 21.50% 21.06% 20.34% 22.02%
Source: www.stock analysis on.net
Celgene, profitability ratios 2013 2012 2011 2010 2009
Return on Equity (ROE) 25.94% 25.57% 23.91% 14.71% 17.68%
Return on Assets (ROA) 10.84% 12.41% 13.17% 8.65% 14.41%
Operating Profit Margin 28.43% 32.43% 30.70% 28.21% 32.78%
Source: Based on data from Celgene Corp. Annual Reports
ROE Celgene

The Great Emancipator By President Abraham Lincoln
The Great Emancipator While in office, President Abraham Lincoln led the country through the Civil
War, he is most known as being responsible for the abolishing of slavery through the Emancipation
Proclamation, thus giving him the nickname of The Great Emancipator. Technically speaking, the
Emancipation Declaration did not actually abolish slavery in itself, rather it led to the 13th
Amendment, which did end slavery in January of 1865. At brief glance, the Emancipation
Proclamation s sole purpose appears to be a humanitarian effort towards the abolishment of slavery.
However there were two factors to consider that can be contradictory; the first being that Lincoln
wasn t particularly fond of black people to start with; the second, is the military advantage that would
present itself if the succeeded states lost ownership of their slaves. To start, it has been written Lincoln
expressed feelings towards blacks that contradicted the sympathetic view many have come to think of
Lincoln as having in regards to slaves. For instance, on August 21, 1858 during one of seven debates
with Stephen A. Douglas, who was a U.S. Representative that Lincoln was challenging for his seat: I
will say here, while upon this subject, that I have no purpose directly or indirectly to interfere with the
institution of slavery in the States where it exists. I believe I have no lawful right to do so, and I have
no inclination to do so. I have no purpose to introduce political and social equality

The Culture And Ethos Of The Surrounding Community Essay
Introduction Since the beginning of history stadiums have been used as a gathering point for nations
and its populace to enjoy events and festivals. Early examples of stadia can be seen through the
famous Roman Coliseum in Rome, where gladiators battled for their freedom and the trivial Globe
Theatre in London where Shakespeare s works were performed. In today s society, stadia have
evolved to become massive multi purpose stadiums that have helped to define and identify the culture
and ethos of the surrounding community. With societies push to more of an entertainment culture,
more and more stadia are being built in order to accommodate the popularity of sports, music,
comedy, and drama. This increase in attendance and popularity has caused stadia today to become
highly intricate, requiring millions and sometimes billions of dollars to be used in order to create a not
only massive, but also safe atmosphere where people can gather to enjoy their chosen spectacle. The
innovation of today s new stadia requires and depends on proper management and operations. This
comes in the form of certain characteristics and techniques, which if used properly can help to lead to
the overall success of the stadium. In this analysis, I will discuss the essential characteristics for stadia
management, as well as compare and contrast two major stadia in today s world in order to get a better
understanding of their practical application.
Management Characteristics
Organizational Management

English Essay Chapter 1
Hobbling into A4 for his scheduled detention, Mycroft nearly laughed in disbelief. A few months ago,
this room would have been full to the brim with misbehaved children, the population so high that most
students could not find chairs to accommodate them, but rather stood up for the full hour. It was
getting to the point where his fellow students were racing to detention, just to guarantee themselves a
seat. Now, in front of him sat merely four equally glum students.
The fact that the academic year was drawing to a close, and the more profanely behaved students had
worked out that the worst the teachers could be bothered to do was to make a phone call to your
parents documenting the incident and even then, this was hardly done any more ... Show more content
on Helpwriting.net ...
Tugging his headphones out, he turned around, expecting to see one of the school s notorious dimwits
teasing him again.
Instead he locked eyes with the boy behind him, who grinned deviously and stared at the fallen paper
aeroplane that had fallen at the side of Mycroft s desk.
Mycroft couldn t refuse how could he ignore that huge, boyish smile? He couldn t detect any malice
whatsoever in the boy s actions, and was instantly smitten by his classmate s gorgeous appearance. It
was then that Mycroft made the extremely rare decision to go along with what ever this stranger was
up to. He proceeded to pick up the note and smooth it out carefully on his desk. The note simply read
Hi, I m Greg, with a comical smiley face next to it.
Mycroft turned around again, and shot him a look that had sent a few students in the past running,
desperate to keep up his iceman façade in front of this devilishly handsome stranger. Mycroft, he
mouthed uneasily.
Clearly not put off by his callous demeanour, Greg tucked a loose strand of hair behind his ear and
continued to bite the end of his pencil.
Hey, do you want to get coffee after this? It s on me.
Mycroft contemplated this for a moment, he d never been asked out in his life, let alone by someone
so conventionally attractive. But then again, Greg knew nothing of his personality.
Do you make a habit, Gregory, of propositioning random strangers for coffee with awfully made paper
aeroplanes?
Only the nice

Web Design Disadvantages
{A quick search for a web designer reveal plenty of options, each promising great things for your
website and contract.|When you go looking for a web designer, you will find many options of
allegedly great ones out there.|There are many web designers who promise to do the best design jobs
in the market.} {This makes you wonder why there are so many poorly designed websites in
existence.|This usually contrasts with the presence of so many bad websites online.|This always makes
one wonder where all the bad websites came from with all this talent around.} {You need to choose a
web designer or design agency carefully.|There is a need for a careful deliberation on your prospective
web designer.|You have to choose a web designer well.}
{Look at the quality of their portfolio.|You need to analyze their portfolio.|Go through their advertised
portfolio with a keen eye.} {Great ones show creativity, variety in style and have real websites
designed for clients, not just practical work from design school. you can click on their website to get
more information about them.|The the best portfolio will have creative, stylish work done in different
aspects, with real websites included, apart from just what they have made as case studies. you can
check out their website for more info about them.|Unless a portfolio shows a variety in terms of
creativity and style, as well as real life website examples, it is useless to you.} {A look at their general
style will tell you if they are the

Fairy Tale Essay
Fairy Tale
Three Brothers, the Baker, and the Bear A long, long, time ago in a far away land lived three brothers,
Alexander, Eliot, and Janik. The brothers lived poorly with their old parents in a village named
Augusta. One chilly evening, the boys father requested his sons go out to gather firewood and search
for berries. Alexander, the youngest, went on a search for twigs and branches as ordered, while Eliot
and Janik ran ahead in a search for food. Five minutes from their home resides the nearest bakery,
where Eliot and Janik stole bread from every day. Forget the berries! Yelled Eliot. Tonight we feast on
bread and leave mother and father to starve! As Eliot and Janik were on their way out, they bumped
into ... Show more content on Helpwriting.net ...
So go on your way go do as I said,
Next time that we meet, you must have my bread.
The witch vanished into mid air and with the chant of the witch echoing through Janik and Alexander
s ears, they engulfed onto their journey with Eliot to regain their senses. The bear was scared for the
boys, but he knew that with his help Alexander and his brothers would all be okay. He quietly
followed the boys into the forest. He crept not too close and not too far. The brothers linked arms as
they went on their way, with Janik on one end to listen closely to their surroundings, Eliot on another
end to keep out an open eye, leaving Alexander in the middle to rely on his siblings. Alexander knew
they had to stick close together if they wanted to make it to the next village over within three days.
The closest village nearby was a village called Juliesary. In that village, the wealthiest man of all the
land owned the most famous bakery in the world. The bakers wife worked at the bakery with him,
along with their beautiful daughter Adeline. Adeline s beauty was admired throughout the village.
Everybody wanted her hand in marriage, for she was the fairest woman in the land and the most well
off. Adeline s parents were successful workers, owning most of the most well known bakery s with
locations all over the world. The three of them lived a pleasant, happy life in prosperity, and they
wouldn t have it any other way. Alexander, Eliot, and Janik

Television And The Internet Advertising
Television and the internet ads on use of marijuana Rhetorical Analysis
Television and the internet is a good channel of passing the messages about the adverse effects of the
use of marijuana. The office of the National Drug Control Policy is an American government action
which depends on safeguards the health of the people of America. The above the influence initiative is
a program of the not for profit Partnership at Drugfree.org. Their overall goal is to help teens reject
negative influences of drug and alcohol. The initiative is a friendly site for the youths since it uses
favorable language and identifies with the youth s lifestyle while trying to change it. Drug abuse
affects everyone in the society from the young to the old. However, in recent years, the abuse of
marijuana has majorly been linked to teens. Is because of the peer pressure that spreads at an alarming
rate. In the current digital world, youths are looking for information over the internet, as opposed to
hard copy newspapers and magazines. The internet or the TV is mostly used by teens and adults in
looking for new information. Advertisers on the internet compete to catch the eye of the readers. I
choose two advertisements that warn people not to smoke the marijuana. The two advertisements are
on the office of the National Drug Control Policy advertisement, and the other is an above the
influence. The two sites have different audiences with the latter have more appeal for the youths.

1990-1991 Gulf War Essay
1990 1991 Gulf War
The Gulf War, also called The Persian Gulf War, was an international armed crisis instigated by Iraq s
invasion to Kuwait in August 1990 and led up to a war against Iraq. The 1990 1991 Gulf War,
according to many war specialists and politicians, represents the first large scale armed demonstration
in the modern history, since World War II, as it involved two fighting parties: a coalition of more than
35 countries including Canada, all against Iraq. Although the decision for the United Nations to wage
war against Iraq was not difficult, Canada remained reluctant to take clear and serious measures in that
regard. The Canadian government and the Canadian citizens had different viewpoints that evolved and
changed at various ... Show more content on Helpwriting.net ...
Bush. The latter s influence was so noticeable that Mulroney made decisions regarding Canada s role
in the Persian Gulf Crisis without consulting Cabinet Robert Davis, pp. 16 17).
The change in Canada s military and political stand was significantly dictated by the change of the
Prime Minster. Jean Chrétien, who took over few months after Mulroney, initiated a new trend in the
Canadian stance towards the Gulf War and his decision publicized for that War as an apparent victory
to the coalition, there was a lot of global consternation about that War s legitimacy, costs and results.
The lingering effects of that war were not reflected in the immediate aftermath only, but also in the
subsequent years, afflicting all parties involved in that War.
Although not directly involved, Canada s government supported the action of the coalition and, as part
of the UN, sent off a naval force composed of the HMCS Terra Nova, HMCS Athabascan and the
HMCS Protecteur. Canadian CF 18 jets, with over 500 personnel, were based in Qatar and conducted
air combat and reconnaissance missions. An air transport group supplied cargo plans for personnel and
cargo and over 500 more Canadians served with the British Division as field hospital

Delta s Vision Statement
At Delta, we re commintted to operating in a sustainable manner and are always looking for new ways
to reduce our environmental footprint . A vision for a compnay delineates management s aspirations
for the business, providng a panaormaic view of where we are going and convincing rationale for why
this makes good business sense for the company. A vision points an organization in a particular
direction, charts a strategic path for it to follow, builds commitment to the future course of action, and
molds organizational identity. The vision statement for Delta don t state the vision in bland or
uninspiring terms. To me it doesn t inspire shareholders confidence. But it does give a good look on
consumers and organizations that recycle going

The European Community s Involvement in the Energy Sector
The European Union s total expenditures on research and development have grown rapidly since the
mid 1980s. For example, in the period between the EU s First Framework Programme for Research
and Technological Development (spanning the period 1984 1987) and the Fourth Framework
Programme (1994 1998), R D investments under the Framework Programme grew in real terms by
more than 120%. The budget for the Fifth Framework Programme (1998 2002) is projected to be
approximately $15 billion. R D investments in the health, biotechnology, information technology, and
transportation areas have grown most markedly in recent years. Energy R D constitutes a major, yet
declining, share of the total R D expenditures of the European Union (EU). Adoption in 1996 of a
Directive for the Internal Market for Electricity: The Directive marks the first major legislative step
toward the creation of an open and competitive European electricity market. Under this law, all
Member States were required to open at least 25.37% of their electricity markets to competition as of
February 1999. Under the 1997 Kyoto Protocol, the European Union committed itself to an 8%
reduction in greenhouse gas emissions from 1990 levels by 2008 2012. Greenhouse gas emissions
reduction and climate change mitigation now occupy a central position in EU Energy policy. The
increase in funding for renewable energy R D in the Fourth Framework Programme aimed to propel
the growth of renewable energy in Europe and to spur European

Persuasive Narrative Essay
It was my last memory from my class at Meadowbrook, the school s right of passage at the end of the
8th grade year: ziplining in Costa Rica. I felt my stomach tighten as I took a step up to the first
platform, took one last deep breath, and jumped. The violent, Costa Rican air whipped around me,
spinning my body in a circle like a helicopter blade. I tirelessly squeezed the handlebar with the rough,
sandpaper gloves like my life depended on it. Ironically, at the time, I thought it did. I was mortified.
After helplessly spinning around for about a minute, I crashed into the end of the line and nervously
unhooked my harness. One down, seven to go. The next line began similarly to the first one. I leaped
off the platform hesitantly, but the wind had died down and I was able to relax. I gazed across the
seemingly endless lush, green landscapes of the Costa Rican mountain ranges in awe. Still choke
holding the handlebar, I was not comfortable in the slightest. I left the third platform just a second
quicker feeling slightly more secure in the harness. This time, I released the handlebar, leaving my
doubts and worries behind. I was about as content as I could possibly be given the circumstances,
dangling thousands of feet up in the air in the mountains, supported by a jaded wooden rope an inch in
diameter. Two summers ago, I trotted onto the 18th green, up one stroke in the tournament. It felt
incredible, all my hard work was finally going to pay off. I had a 2 foot putt with no break, a putt I
could make a million times over in my sleep. I placed my hands onto my putter as they gradually
started to shake and tremble. I felt my stomach tighten as I realized this gimme putt was nothing I
could have ever prepared for. I was ready to get my first tournament win. My hands still wavering, I
brought the putter straight back and through. It felt like an eternity as my ball inched closer and closer
toward the hole. But instead of reveling in the clink as the ball hit the bottom of the hole, the ball took
a left hand turn, hit the edge of the cup, and settled a measly inch or two from the hole. I tapped in and
walked away, devastated that I had just lost the tournament. It was as if my countless hours of
preparation had

A Summary Of Ethical Issues In Counseling
The first ethical issue that counselors have to worry about in counseling children is to be a competent
counselor. It includes that the counselor must be familiar with child and adolescent development. Also,
in order to be competent in counseling children, a counselor must frequently participate in trainings,
specialized education, and supervised practice (Henderson Thompson, 2011). Another ethical issue in
counseling minors is privacy and confidentiality. According to the American Counseling Association
(ACA) (2014) Code of Ethics, when counseling minors a counselors protect the confidentiality of
information received (ACA, 2014, B.5.a). Counselors also have responsibilities with the child s
parents such as inform parents about the role of counselors and the confidential nature of the
counseling relationship (ACA, 2014, B.5.b). When a counselors needs to release confidential
information, he needs to seek permission from the child s parents, legal guardians, or the appropriate
third party in order to disclose the information (ACA, 2014, B.5.c). According to Henderson and
Thompson (2011), children have to have their parents consent to see a ... Show more content on
Helpwriting.net ...
Counselors can be guided by the professional code of ethics, which are common standards designed to
guide professionals through the most common difficulties in practice (Ponton, Duba, 2009). Ethical
principles just guide counselors on the better decision. In other hand, in legal issues counselors are
supposed to follow the law. A counselor must be aware of the federal, state, and local legislative
bodies laws that concerning children. It is important a counselor know what is the age that a minor
become an adult in the state where his practice is located, for example. According to Henderson and
Thompson (2011), some states recognize that a minor become an adult at age 18 and in others at age

Social Education And The Competent Social Work Practitioner
Social Work Education and the Competent Social Work Practitioner
Introduction
Social work education needs to focus on teaching global issues and applying the structural and anti
oppressive principles of practice (Razack Badwell, 2006). According to Mohan (2005) stated by
Razack Badwell (2006) that the social work profession seems to be silent to teach students to achieve
adequate skills to think and act globally. This essay will be divided into five sections. The first section
will briefly describe the topic. The second section will discuss the global issues in social work
education. The third section will discuss the anti oppression approach in social work practice. The
fourth section will discuss the importance of the structural social work practice. Finally, the fourth
section will justify the thesis statement with support of the literature.
Global issues in social work education There are plenty of global issues that need to be incorporated in
social work education. Major issues in the global context are immigration, refugees, terrorism,
security, racism and gender issue. A significant number of people immigrated into Canada and the
USA due to war and poverty. However, since 9/11 the view regarding the Arabs and Muslims has
changed and increase their oppression and marginality. So, these globalization issues create
challenging moments and opportunity for the practitioner and the educators to deal with these issues
effectively (Razack Badwell, 2006).These

CLABSI Summary
The prevention and elimination of CLABSI in hospitals, specially in critical care units, have being a
problem for many years. New research and strategies have been performed, however, CLABSI rates
have remained at unacceptable levels. The purpose of this research is to demonstrate that the use of an
antimicrobial PICC will decrease the incidence of PICC associated CLABSI rate for the acute and
critical care environments of hospitals. On 2014, The Influence of an Antimicrobial Peripherally
Inserted Central Catheter on Central Line Associated Bloodstream Infections in a Hospital
Environment by Glenell S. Rutkoff, MSN, RN, CGRN, was published on JAVA on 2014.
To complete this study the author used a quasiexperimental design, consisting of 1 intervention group
and 1 historical control group. The setting was ... Show more content on Helpwriting.net ...
PICC related bloodstream infections were found less frequently in patients with the antimicrobial
PICC. The nonintervention group had a total of 8 CLABSIs (rate ¼ 4.18/1,000 catheter days). There
was 1 CLABSI (rate ¼ 0.47/1,000 catheter days) in the intervention group. Along the course of the
study there were limitations affecting its applicability. For example, the 2 study groups were not fully
comparable with respect to underlying conditions or admitting diagnosis that might have predisposed
the patients to CLABSI. The variables collected on each diagnosis varied greatly between patients and
did not offer a pattern to code effectively for known CLABSI risk factors. The quasiexperimental
design could only provide evidence of probability. The retrospective data for the nonintervention
group was another limitation. In addition, the inability of the researcher to determine the significance
of nursing compliance with maintenance practices could have introduced bias into this

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