Monday, September 30, 2019
Introduction to Criminal Justice Essay
The federal criminal justice system comprise of federal courts, corrections, and law enforcement agencies. The United States Attorneys is the primary agency taking charge of cases involving the U. S. government as a party and in collecting debt owed to the federal government. The federal judiciary has a Supreme Court, appellate courts, and trial or district courts. Federal law enforcement agencies derive their authority from the U. S. Constitution and federal laws while the state law enforcement obtains authority from the state constitution and legislations. The difference in source of authority, which determines jurisdiction and role, determines whether a criminal case is a federal or state matter. Federal Criminal Justice System The criminal justice system in America today comprise of courts, corrections and law enforcement operating at the local, state and federal level (Samaha, 2006). These tiers of decision-making operate independently according to the scope of their jurisdictions. The discussion focuses on the federal level relative to the local and state levels. The U. S.à Department of Justice comprises the primary criminal investigative and law enforcement agency at the federal level. The Office of the United States Attorneys, which falls under the U. S. Department of Justice, comprise the principal litigators assigned to judicial districts, within which each Unite States Attorney exercise the role as the chief federal law enforcement officer for the United States. The United States Attorneys Office mainly prosecutes cases involving the United States as a party and collect debt owed to the U. S. ederal government as provided by Title 28, Section 547 of the U. S. Code. (United States Attorneys, 2009) The federal judiciary or court system emerged from Article III of U. S. Constitution. This has three tiers of decision-making. At the top is the U. S. Supreme Court comprised of the Chief Justice and eight associate justices handling cases involving important constitutional or federal questions of law that originated in the state or the feder al courts. In the middle is the appellate court, made-up of 94 judicial districts pooled into 12 regional circuits. The U. S. Court of Appeals in every circuit handles appealed cases coming from the district courts or federal administrative agencies as well as handles appeals of special cases. At the lower level is the trial court comprised of the district courts, with criminal and civil jurisdiction. The Court of International Trade and the U. S. Court of Federal Claims are special trial courts. (Samaha, 2006; ââ¬Å"Understanding the federal courts,â⬠2009) Federal law enforcement agencies derive their authority from the U. S.à Constitution. Article 1, Section 8 provides the power of Congress to enact laws needed in executing governmental powers. The constitutional powers of Congress accords federal law enforcement agencies with the authority to operate. Whenever, Congress enacts a statute, it designates the federal agency responsible for enforcement of this law. The provisions of the enacted laws assigned for enforcement to federal agencies indicate the limit and scope of the authority of the federal agencies. (May et al. , 2008) The difference in the role of federal agents and state or local law enforcement officers lies in the jurisdiction and scope of authority. A federal agent has a wider jurisdiction but with a narrower scope of authority determined by federal statutes. Federal law emanates from the constitution that empowers the U. S. Congress to enact laws at the federal level. State or local law enforcement officers have narrower jurisdiction limited only to the boundaries of the state or locality but with broader scope of authority covering the enforcement of all laws applicable to the state or locality. State/local laws come from the state legislatures obtaining authority from the state constitution. (May et al. , 2008) Investigation or prosecution of a crime is a federal matter when the criminal act or issue are covered by federal law or the U. S. Constitution, the U. S. government is a party, special cases within the authority of the federal law justice system, and other cases within federal question jurisdiction. A crime is under state jurisdiction in cases violating the criminal laws of the state. The state holds broad jurisdiction of various cases but with the exception of those falling under the exclusive statutory jurisdiction of the federal courts. (May et al. , 2008) It makes sense to have dual criminal statutes in the federal and state systems covering the same offense. In case of common jurisdiction over an offense, such as discrimination in employment, the parties can opt to file in case in federal or state courts. There are also ways of distinguishing jurisdiction such as the diversity jurisdiction of the federal courts in cases involving residents of two different states over a controversy amounting to more than $75,000 dollars. (May et al. , 2008) The federal criminal justice system operates independently from state and local criminal justice by having its constitutional and federal statute determined jurisdiction. However, it has links with local and state criminal justice in hearing appeals of cases originating from the state courts on grounds of pertinent issues of law.
Sunday, September 29, 2019
Aspects of Literary History: Spring and Summer Terms 2008 Essay
Welcome to the Aspects of Literary History course. This is an ambitious course with a number of separate but interwoven strands: 1) The course will introduce you to some of the key concepts of literary history. 2) The course will enact literary history by examining the history of a particular mode of writing from its Greek origins through the seventeenth, eighteenth, nineteenth, twenty and twenty-first centuries. You will be asked to think in terms of specific literary historical periods. 3) The course will make you more familiar with the reading and interpreting of poetry, with particular attention to improving your skills in close reading. 4) The course will examine pastoral poetry from its origins in the Greek Idylls, its dissemination through Roman models and its diversification into many forms: the elegy, the country house poem, the love lyric, the poem of reflection, the philosophical poem, the nature poem and the satire. 5) The course will focus historically on the pastoral not simply because it provides the originating mode for these diverse forms but because it is the product of a specific political and social culture: an elite form produced originally in a slave culture (Greek) and disseminated through another slave culture (Roman). This will give you the basis for thinking about the historical contextualization of the pastoral as a form. 6) How have later English poets ââ¬â from the seventeenth century onwards ââ¬â made use of the political and social entailments of the pastoral form? How have they expanded it by the introduction of a Christian content? How have American poets made use of the form in response to the colonization of the New World, a process seen by many (at the time and subsequently) through the means of the pastoral? 7) The analysis of pastoral will enable you to undertake the most subtle intrinsic literary historical analysis, the most ambitious and the most ranging extrinsic literary historical analysis and the most effective combination of intrinsic and extrinsic modes. The Aspects of Literary History course will be taught by lecture and seminar in the spring term and the summer term. You will use the Aspects of Literary History course reader for preparation and for seminar discussion. The poems for discussion in the lectures and in the seminars are all printed in the course reader and the course supplement. The lectures for the course will be held in Chichester Lecture Theatre on Mondays 12-1. The seminars for the course will take place later in the week. Please check the timetable for your individual tutor and for the time of your seminar. There are four secondary texts we would also like you to read during this course: Paul Alpersââ¬â¢ What Is Pastoral?, Raymond Williamsââ¬â¢ The Country and the City, Jonathan Bateââ¬â¢s The Song of the Earth and Chris Fitterââ¬â¢s Poetry, Space, Landscape. There are multiple copies of these in short loan and you should be able to read these during the vacation and during the spring and summer terms. You can borrow short loan books over the vacation and renew on-line. Essential secondary material is available in the Reserve Collection or in the Artsfac part of the Reserve Collection. [Ask at the Reserve Collection Counter: this material is stored under the name of the course convenor, Alistair Davies]. The seminar strand will support the lecture series by ensuring that you have grasped the literary historical topic of the week (definitions and information are set out in the reader). But it will function principally a) to improve your confidence and skill in reading poetry and b) to encourage you [if you wish] to explore your own creative response in poetry to the themes and topics of the course. We hope that you will become more proficient, more imaginative and more self-assured readers of poetry. Your written course work will be two 1000 word course work essays [20% each]. We are hoping to encourage you to be concise, focused and lucid in your writing. You will have the opportunity, if you wish, to submit one piece of creative writing out of two pieces of written work for the course. Remember to check your written work against the criteria set out in the ââ¬ËFeedback and How to Make Use of Itââ¬â¢ document you were given last term. To underline the importance we attach to your creativity, we draw your attention to details of the Stanmer Prize on page 4 of the course reader. You can read the poems produced by previous winners on the English web-site. The course will also be examined by an unseen in the summer term [60%]. You will be required to comment closely on three poems or passages of poems in ways that reflect upon the literary historical topics covered in the course. You can consult past examination papers through the Sussex web-site. You will find below a detailed plan of the course. You will be able to see how lectures prepare you for seminars in each week; and you will be able to plan your work for the course from the beginning to the end of the course. We hope that you will find this course informative and enjoyable. If you have any queries, do not hesitate to contact your course tutor or the course convenor, Dr Alistair Davies [H.A.Davies@sussex.ac.uk] The course will be taught in the following order [the order in which it is set out in the course reader]: Week 1:Genre and Conventions The first lecture by Professor Norman Vance will focus on Miltonââ¬â¢s Lycidas and Paradise Lost and will explore Miltonââ¬â¢s use of classical genre(s) and conventions. Prepare for the lecture by reading the ââ¬ËGenre and Conventionsââ¬â¢, ââ¬ËThe Origins of the Pastoralââ¬â¢ and ââ¬Ëthe Pastoral Elegyââ¬â¢ sections of the course reader and the section of the Aspects Course Supplement. Week 1: Norman Vance: ââ¬ËPastoral Genre and Convention: Miltonââ¬â¢s Lycidas and Paradise Lost In your first seminar, you will focus on two poems ââ¬â Herrickââ¬â¢s ââ¬ËTo Daffodilsââ¬â¢ (p.33) and Elizabeth Bishopââ¬â¢s ââ¬ËNorth Havenââ¬â¢ (p.5). What are the generic constituents of Herrickââ¬â¢s poem? What makes Bishopââ¬â¢s poem a) a pastoral elegy and b) how does it differ as a modern pastoral elegy from Miltonââ¬â¢s Renaissance pastoral elegy? Paul Alpersââ¬â¢ study of pastoral cited in the course reader will be helpful here. You may wish to read Alpersââ¬â¢ discussion of Lycidas in What is Pastoral [there are copies of this in reserve and in short loan; copies too in Artsfac]. We begin with pastoral and we will focus on pastoral; but one presupposition we will explore in the course is that the pastoral idyll provides the matrix out of which the elegy, the love poem, the poem of philosophical reflection, the subjective lyric, the love poem, the satire and the nature poem are developed within the western and within the English traditio n. Week 2: Intertextuality. The second lecture will be given by Professor Andrew Hadfield and will focus on Jonsonââ¬â¢s To Penshurst. Prepare for the lecture by re-reading Virgilââ¬â¢s first eclogue and Horaceââ¬â¢s second epode in the course reader. You will find To Penshurst in the course reader (pp.29-31). Read the ââ¬ËIntertextualityââ¬â¢ section of the course reader, pp.26-32. Week 2: Andrew Hadfield: ââ¬ËIntertextuality: Ben Jonsonââ¬â¢s ââ¬ËTo Penshurst and the Country-House Poemââ¬â¢ For your seminar, read Yeatsââ¬â¢ ââ¬ËCoole Park, 1929ââ¬â¢ and Walcottââ¬â¢s ââ¬ËRuins of a Great Houseââ¬â¢ in the course reader (pp.31-32). How does Yeats relate to Jonson; how does Walcott relate to Yeats (who was an important early influence)? What does it tell us about history and about the history of literature that a poet of the English renaissance, an Irish poet of the 1920s and a Caribbean poet of post-war period should use a form established by Roman poets in the first century BC. What are the links between pastoral, the country-house poem and empire? Week 3/: Literature and Social Change The third lecture of the term will be given by Dr Sophie Thomas on the topic of the eighteenth century prospect poem. Week 3: Dr Sophie Thomas: Politics, Poetics and Landscape For this lecture, Sophie Thomas will explore the changing modes of the prospect poem in works by Pope, Gray, Cowper and Smith printed in the course reader (pp.36-45) and Wordsworthââ¬â¢s Tintern Abbey printed on pages 47-48. Please read the section Literature and Social Change, pp.33-48 of the course reader. In her lecture, Sophie Thomas will explore the so-called prospect poem, raising questions about the class and the gender position of the viewer and about the different ways in which nature is re-presented. Will you please read carefully Grayââ¬â¢s ââ¬ËOde on a Distant Prospect of Eton College.ââ¬â¢ In your seminar, your tutor will either focus on one or more of the poems by Gray, Cowper and Smith in the reader. How important is it to take into account the gender of the poets discussed? Does a female writer have a different sense of the possession of a landscape to a male writer? Week 4: Literature and Social Change The fourth lecture of the term will be given by Dr Sophie Thomas. Please prepare by reading the poems by Wordsworth and Coleridge in the course reader, pp. 45-48. Week 4: Dr Sophie Thomas: The Landscape of the Imagination: Wordsworth and Coleridge In your seminar, you will read Wordsworthââ¬â¢s Tintern Abbey (p.47). How does the tradition of the pastoral poem enable the poet to write here a poem of psychology, a poem of philosophical reflection and a poem of relationship [remember it is addressed to the poetââ¬â¢s sister]. Even though it is written [for us] in heightened diction, this was written as an example of a form Coleridge and Wordsworth admired, the so-called conversational poem. Of course, The Prelude is one, very long conversational poem. Week 5: Research Break Week 5 will be a research break for your seminar (this will allow you to catch up with your reading and your writing). You will write your first assignment. Your first written assignment will be due in week 6 [check on Sussex Direct] : one 1000 word essay ââ¬â 1) a reading of either a) Jonson b) Bishop c) Yeats or d) Walcott in the light of questions of genre, convention and intertextuality or 2) a reading of the prospect poem, with reference to Gray, Cowper, Smith or Wordsworth) or, if you wish, 3) you may write an account of George Herbertââ¬â¢s ââ¬ËLifeââ¬â¢ and Andrew Marvellââ¬â¢s ââ¬ËThe Gardenââ¬â¢ in the supplement in relationship to ideas of melancholy and of loss, pp. 6-7. The poetry of the English renaissance provides the models from which the English poets of the Romantic period develop the religious, philosophical and psychological preoccupations of their verse. Your seminar tutor will set you specific titles for this assignment. Week 6: Literary History and Periodisation (pp.37-40) The fifth lecture will be given by Dr Alistair Davies on Goldsmithââ¬â¢s ââ¬ËThe Deserted Villageââ¬â¢ pp.53-58 of course reader). Please read this poem closely before the lecture. Week 6: Dr Alistair Davies: ââ¬ËGoldsmithââ¬â¢s The Deserted Village: Literary History and Periodisation. To prepare for the topic for week 6, read the section on Literary History and Periodisation (pp. 49-58) in the course-reader and the section on Literary History and Periodisation in the course supplement. The lecture will set the poem in the context of the construction of an eighteenth century landscaped estate and house. The University of Sussex is built in the eighteenth-century country-park of Stanmer House. Please take a stroll around this park (or its remnants) and have a look at the Palladian-style Stanmer House (see final page of course reader). In your seminar, you will discuss the Virgilian and Horatian intertexts of The Deserted Village, relate the poem to questions of globalisation and migration, and explore the links between Goldsmithââ¬â¢s poem and the English landscape and pictorial tradition of the eighteenth century represented by Gainsboroughââ¬â¢s painting in the course reader and on its back cover. Please also read the account of Michael McKeonââ¬â¢s article ââ¬ËThe Pastoral Revolutionââ¬â¢ cited in the course reader. There is a brief prà ©cis in the course reader but you should make every effort to read the whole of this important article in Kevin Sharpe and Steven N.Zwicker (eds): Refiguring Revolutions. You would also benefit, if you have not yet done so, from reading the recommended chapters in Raymond Williamsââ¬â¢s indispensable The Country and the City [there are many copies of this in reserve and in short loan] and Jonathan Bateââ¬â¢s The Song of the Earth. Week 7. Literary History: Politics and the Subject of Modernity The sixth lecture of the course will be given by Dr Alistair Davies on The Prelude. Week 7: Dr Alistair Davies: ââ¬ËWordsworthââ¬â¢s The Prelude: Politics and the Subject of Modernityââ¬â¢ For your preparation, please re-read The 1805 Prelude, with particular reference to Books 1, 6, 7, 8, 11, 12, 13. For the seminar, we want you to read A.R.Ammonsââ¬â¢s ââ¬ËCorsons Inletââ¬â¢ (pp. 77-8). In what ways can you read Ammonsââ¬â¢s poem as a post-Romantic rejoinder to ââ¬ËTintern Abbeyââ¬â¢? In what way is twentieth century American poetry, as we find it instanced in Ammonsââ¬â¢ poem, a critique of the English Romantic tradition and of the American nineteenth century transcendental tradition it helped to shape? Remember that Wordsworth is a fundamental precursor figure for the modern American lyric poet as he is for the modern English lyric poet. Remember too that the pastoral is a fundamental form in American self-identification in the founding and settling of the New World. Sylvia Plathââ¬â¢s has written wonderful and little known sonnet ââ¬ËMayflowerââ¬â¢ on this topic, which you will find on page 49 of the course reader. Week 8. Feminist Literary History. The seventh lecture will be given by Dr Jenny Taylor on Christina Rossetti, concentrating on ââ¬ËGoblin Marketââ¬â¢, pp. 66-71 of the course reader. Please prepare for the lecture by reading Goblin Market and the section on Feminist Literary History in the Aspects course reader, pp.63-71. Week 8: Dr Jenny Taylor: ââ¬ËChristina Rossetti and the Question of Feminist Literary Historyââ¬â¢ For your seminar, we want you to work through the three poems by Rossetti in the course reader in the light of the questions raised by the lecture and to compare them to the contemporaneous poems by Emily Dickinson in the Atlantic Studies and American pastoral section of the course reader, pp. 96. Second assignment for delivery in week 2 of the summer term. [see Sussex Direct]. What we want you to do for your second essay is to explore the idea of loco-descriptive verse and the walking or ââ¬Ëambulatoryââ¬â¢ poem, examining the ways in which Wordsworth and Ammons have used these forms for metaphysical and religious explorations. You may write a walking poem for your final submission (no more than 30 lines) but with an auto-critique or justification amounting in total to 750 words. Or you may write a sonnet in the same on the building a) of Stanmer House in the 1700s or b) the University of Sussex in the 1960s ââ¬â to explore a moment of profound historical transition. It would be useful to re-read Goldsmithââ¬â¢s The Deserted Village and the material on Enclosure and Emparking in the course reader before you embark on this (pp.53-58). You might take Sylvia Plathââ¬â¢s ââ¬ËMayflowerââ¬â¢ on page 49 as your model. Otherwise, you may write a comparative analysis of Wordworthââ¬â¢s ââ¬ËTintern Abbeyââ¬â¢ and of the Ammons poem. Or your tutor may set you an exercise which has arisen from discussions in your final seminar on Hardy. This exercise is 1000 words long. Week 9. Literary History: Transmission and Dissemination The eighth lecture will be given by Professor Norman Vance on pastoral and the loss of faith reflected in and through attitudes to nature in Romantic and post-Romantic poetry, focusing on the poems by Wordsworth, Shelley and Hardy in the course reader, pp.72-77. Please read the section on Literary History and Dissemination in the course reader, pp.47-51. Week 9: Prof Norman Vance: ââ¬ËThe Decline of Nature: from Wordsworth to Hardyââ¬â¢. For your seminar, you will read the series of poems about birds and bird-song in the course supplement, [as well as poems by Hardy and Yeats in the course reader] linking the poetââ¬â¢s concerns with bird song and with flight to the possibility [or impossibility] of preserving the poetic tradition. How do scientific ideas ââ¬â particularly those of Darwin ââ¬â affect nineteenth century poetry? You will also consider the links between literary and intellectual history. Q. What do you think are the relationships between the Samuel Palmer ââ¬ËPastoral Sceneââ¬â¢ (1835) on the front cover of the course reader and nineteenth century preoccupations with secularisation? The Jo Francis essay cited in the course reader is useful for reading ââ¬ËMont Blancââ¬â¢; the Picot essay (like Francisââ¬â¢s essay in Artsfac in the Reserve Collection) is also very helpful. Summer Term: 2008 We expect you to undertake some preparation for the summer term by reading the ââ¬ËAtlantic Studies and American Pastoralââ¬â¢ section of the course reader and the ââ¬ËAtlantic Studies and American Pastoralââ¬â¢ section of the course supplement. The lecture titles for the summer term are as follows. You will be given details about the work to be undertaken during the vacation and in your term-time seminars at the end of the spring term.
Saturday, September 28, 2019
Anne Aylor Case
Anne Aylor, Inc. Determination of Planning Materiality and Tolerable Misstatement MARKS. BEASLEYà · FRANK A. BucKLEss à ·STEVEN M. GLOVERà · DouGLAS F. PRAWITT LEARNING OBJECTIVES After completing and discussing this case you should be able to [1] [2] Determine planning materiality for an audit client Provide support for your materiality decisions [3] Allocate planning materiality to financial statement elements INTRODUCTION jââ¬â Anne Aylor, Inc. (Anne Aylor) is a leading national specialty retailer ofhigh-qualitywomen's apparel, shoes, and accessories sold primarily under the ââ¬Å"Anne Aylorâ⬠brand name.Anne Aylor is a highly __ recognized national brand that defin_s_a _ e dis_tin_t_ c fashion_point of v:iew. ââ¬â. Anne Aylor merchandise represents classic styles, updated to reflect current fashion trends. Company stores offer a full range of career and casual separates, dresses, tops, weekend wear, shoes and accessories coordinated as part of a total wardrobing strategy. The company places a significant emphasis on customer service. Company sales associates are trained to assist customers in merchandise selection and wardrobe coordination, helping them achieve the ââ¬Å"Anne Aylorâ⬠look while maintaining the customers' personal styles.The company follows the standard fiscal year of the retail industry, which is a 52-or 53week period ending on the Saturday closest to January 31 of the following year. Net revenue for the year ended January 291 2011 (referred to as fiscal2011) was $1. 4 billion and net income was $58 million. At the end of fiscal 2011, the company operated approximately 584 retail stores located in 46 states under the name Anne Aylor. The company's core business focuses on relatively affluent, fashion-conscious professional women with limited shopping time.Substantially all of the company's merchandise is developed in-house by its product design and development teams. Production of merchandise is sourced to 131 indepen dent manufacturers located in 19 countries. Approximately 45 percent; 16 percent, 13 percent, 12 percent, and 9 percent of the company's merchandise is manufactured in China, Philippin~s, Indonesia, India, and Vietnam, respectively. Merchandise is distributed to the company's retail stores through a single distribution center, located in Louisville, Kentucky.Anne Aylor stock trades on The New York Stock Exchange and Anne Aylor is required to have an integrated audit of its consolidated financial statements and its internal control over financial reporting in accordance with the standards of the Public Company Accounting Oversight Board (United States). As of the close of business on March 11, 2011 Anne Aylor had 48,879,663 shares of common stock outstanding with a trading price of $22. 57. The case was prepared by MarkS. Beasley, Ph. D. and Frank A. Buckless, Ph. D. f North Carolina State University and Steven M. Glover, Ph. D. and Douglas F. Prawitt, Ph. D. of Brigham Young Univers ity, as a basis for class discussion. Anne Aylor, Inc. is a fictitious company. All characters and names represented are fictitious; any similarity to existing companies or persons is purely coincidental. From Case 7. 1 of Auditing Cases: An Interactive Learning Approach. Fifth Edition. Mark S. Beasley, Frank A. Buckless, Steven M. Glover, Douglas F. Prawitt. Copyright e 2012 by Pearson Education, Inc. Published by Prentice Hall.All rights reserved 77 Anne Aylor, Inc. BACKGROUND Your firm, Smith and Jones, PA. , is in the initial planning phase for the fiscal 2012 audit of Anne Aylor, Inc. (i. e. , the audit for the year that will end on January 28, 2012). As the audit manager, you have been assigned responsibility for determining planning materiality and tolerable misstatement for key financial statement accounts. Your firm's materiality and tolerable misstatement guidelines have been provided to assist you with this assignment (see Exhibit 1).Donna Fontain, the audit partner, has performed a preliminary analysis of the company and its performance and believes the likelihood of management fraud is low. Donna's initial analysis of the company's performance is documented in the memo referenced as G-3 (top right hand comer of the document). Additionally, Donna has documented current events/issues noted while performing the preliminary analysis in a separate memo, G-4. You have recorded the audited fiscal 2011 and projected fiscal20 12 fmancial statement numbers on audit schedule G-7.The company's accounting policies are provided in Exhibit 2. Assume no material misstatements were discovered during the fiscal 2011 audit. REQUIRED [1] Review Exhibits 1 and 2; audit memos G-3, and G-4i and audit schedules G-5, G-6 and G-7. Based on your review, answer each of the following questions: [a] [b] [c) [d) [e) [f) [g) [2) Why are different materiality bases considered when determining planning materiality? Why are different materiality thresholds relevant for different au dit engagements?Why is the materiality base that results in the smallest threshold generally used for planning purposes? Why is the risk of management fraud considered when determining tolerable misstatement? Why might an auditor not use the same tolerable misstatement amount or percentage of account balance for all fmancial statement accounts? Why does the combined total of individual account tolerable misstatements commonly exceed the estimate of planning materiality? Why might certain trial balance amounts be projected when considering planning materiality?Based on your review of the Exhibits ( 1 and 2) 1 audit memos ( G-3, and G-4), and audit schedules ( G-5, G 6-1, and G 6-2), complete audit schedules G-5, G-6 and G-7. 78 Anne Aylor, In(. EXHIBIT 1 Smith and Jones, PA. Polley Statement: Planning Materiality This policy statement provides general guidelines for firm personnel when establishing planning materiality and tolerable misstatement for purposes of determining the nature , timing, and extent of audit procedures. The intent of this policy statement is not to suggest that these materiality guidelines must be followed on all audit engagements.The appropriateness of these materiality guidelines must be determined on an engagement by engagement basis, using professional judgment. Planning Materiality Guidelines Planning materiality represents the maximum, combined financial statement misstatement or omission that could occur before Influencing the decisions of reasonable individuals relying on the financial. statements. The magnitude and nature of financial statement misstatements or omissions will not have the same influence on all financial statement users.For example, a 5 percent misstatement with current assets may be more relevant for a creditor than a stockholder, while a 5 percent misstatement with net income before Income taxes may be more relevant for a stockholder ttian a creditor. Therefore, the primary consideration when determining materiali ty Is the expected users of the financial statements. Relevant financial statement elements and presumptions on the effect of combined misstatements or omissions that would be considered Immaterial and material are provided below: â⬠¢ Net Income-Before-Income Taxes ââ¬â à ·combined misstatements or omissions less than 2 percent of.. à ·- Net Income Before Income Taxes are presumed to be immaterial and combined misstatements or -à ·Ã ·Ã ·Ã ·Ã¢â¬âââ¬âââ¬â- omissions-greater thanà ·7â⬠³percenfare-pfes-umecrtob8à ·-material. -(Note: Net lncome.. Befofe.. lncome______ .. Taxes may not be an appropriate base If the clienrs Net Income Before Income Taxes is substantially below other companies of equal size or Is highly variable. ) â⬠¢ Net Revenue ââ¬â combined misstatements or omissions less than 0. 5 percent of Net Revenue are presumed to be Immaterial, and combined misstatements or omissions greater than 2 percent are presumed to be material. Curren t Assets ââ¬â combined misstatements or omissions less than 2 percent of Current Assets are presumed to be immaterial, and combin9d misstatements or omissions greater than 7 percent are presumed to be material. â⬠¢ Current Liabilities ââ¬â combined misstatements or omissions less than 2 percent of Current Uabilities are presumed to be immaterial and combined misstatements or omissions greater than 7 percent are presumed to be material. â⬠¢ Total Assets- combined misstatements or omissions less than 0. percent of Total Assets are presumed to be immaterial, and combined misstatements or omissions greater than 2 percent are presumed to be material. (Note: Total Assets may not be an appropriate base for service organizations or other organizations that have few operating assets. ) The specific amounts established for each financial statement element must be determined by considering the primary users as well as qualitative factors. For example, if the client is close to violating the minimum current ratio requirement for a loan agreement, a smaller planning materiality amount should be used for current assets and liabilities.Conversely, if the client is substantially above the minimum current ratio requirement for a loan agreement, n would be reasonable to use a higher planning materiality amount for current assets and current liabilnies. Planning materiality should be based on the smallest amount established from relevant materiality bases to provide reasonable assurance that the financial statements, taken as a whole, are not materially misstated for any user. Anne Aylor, Inc.Tolerable Misstatement Guidelines In addition to establishing materiality for the overall financial statements, materiality for individual financial statement accounts should be established. The amount established for individual accounts is referred to as ââ¬Å"tolerable misstatement. â⬠Tolerable misstatement represents the amount individual financial statement accoun ts can differ from their true amount without affecting the fair presentation of the financial statements taken as a whole. Establishment of tolerable misstatement for individual accounts enables the auditor to design and execute an audn strategy for each audit cycle.The objective in setting tolerable misstatement for individual financial statement accounts is to provide reasonable assurance that the financial statements taken as a whole are fairly presented in all material respects at the lowest cost. To provide reasonable assurance that the financial statements taken as a whole do not contain material misstatements, the tolerable misstatement established for individual financial statement accounts should not exceed 75 percent of planning materiality. The percentage threshold should be lower as the expectation for management fraud increases.In many audits it is reasonable to expect that individual financial accounts misstatements identified will be less than tolerable misstatement a nd that misstatements across accounts will offset each other (some identified misstatements will overstate net income and some identHied misstatements will understate net income). This expectation is not reasonable when the likelihood of management fraud is hi,gh. If management is intentionally trying to misstate the financial statements, it is likely that misstatements will be systematically biased in one direction across accounts.The tolerable misstatement percentage threshold should not exceed:- ââ¬â ââ¬â ââ¬âââ¬âà ·-à · -à · ââ¬âà ·Ã¢â¬â ââ¬â- ââ¬â-à ·Ã¢â¬â ââ¬â ââ¬â ââ¬â à ·-à · à ·Ã¢â¬â ââ¬â-à ·Ã ·-à ·Ã ·Ã ·Ã ·- ââ¬â ââ¬âââ¬â7-5-percent-of-planning materJality-if low-likelihood-otmanagementfraud ââ¬âââ¬âââ¬âââ¬âââ¬â- _ââ¬âà ·-à ·- à ·- -à · -à ·Ã¢â¬âà ·-à · . â⬠¢ 50 percent of planning materiality if reasonably low likelihood of management fraud, and â⬠¢ 25 percent of planning materiality if moderate likelihood of management fraud Finally a lower tolerable misstatement may be required for specific accounts because of the relevance of the account to users.Tolerable misstatement for a specific account should not exceed that amount that would influence the decision of reasonable users. Approved: April 24, 2009 80 Anne Aylor, Inc. EXHIBIT 2 Anne Aylor, Inc. Accounting Policies Revenue Recognition -The Company records revenue as merchandise is sold to clients. The Company's policy with respect to gift certificates and gift cards is to record revenue as they are redeemed for merchandise. Prior to their redemption, these gift certificates and gift cards are recorded as a liability.While the Company honors all gift certificates and gift cards presented for payment, management reviews unclaimed property laws to determine gift certificate and gift card balances required for escheatment to the appropriate government agency. Amounts related to shi pping and handling billed to clients in a sales transaction are classified as revenue and the costs related to shipping product to clients are classified as cost of sales. A reserve for estimated returns is established when sales are recorded. The Company excludes sales taxes collected from customers from net sales in Its Statement of Operations.Cost of Sales and Selling, General and Administrative Expenses- The following table Illustrates the primary costs classified in each major expense category: Cost of Sales Cost of merchandise sold; Freight costs associated with moving merchandise from our suppliers to our distribution center; __ â⬠¢ . ââ¬â Costs asSociated with the rilovein8nt Of ââ¬â merchandise-through. customsrCosts associated with the fulfUiment of online customer orders; Depreciation related to merchandise management systems; Sample development costs; Merchandise shortage; and Client shipping costs.Selling, General and Administrative Expenses Payroll, bonus a nd benefit costs for retail and corporate associates; ââ¬â~- __Design and merchandising oosts;____ _ _ _ Occupancy costs for retail and corporate facilities; -Depreciation related to retail and corporate assets;à · Advertising and marketing costs; Occupancy and other costs associated with operating our distribution center; Freight expenses associated with moving merchandise from our distribution center to our retail stores; and Legal, finance, Information systems and other corporate overhead costs.Advenlslng- Costs associated with the production of advertising, such as printing and other costs, as well as costs associated with communicating advertising that has been produced, such as magazine ads, are expensed when the advertising first appears In print. Costs of direct mall catalogs and postcards are fully expensed when the advertising Is scheduled to first arrive in clients' homes. Leases and Oeteâ⬠ed Rent Obligations ââ¬â Retail stores and administrative facilities are occupied under operating leases, most of which are non-cancelable.Some of the store leases grant the right to extend the term for one or two additional five-year periods under substantially the same terms and conditions as the original leases. Some store leases also contain early termination options, which can be exercised by the Company under specific conditions. Most of the store leases require payment of a specified minimum rent, plus a contingent rent based on a percentage of the store's net sales in excess of a specified threshold.In addition, most of the leases require payment of real estate taxes, Insurance and certain common area and maintenance costs In addition to the future minimum lease payments. Rent expense under non-cancelable operating leases with scheduled rent increases or free rent periods is accounted for on a straight-line basis over the initial lease term beginning on the date of initial possession, which is generally when the Company enters the space and b egins construction build-out Any reasonably assured renewals are considered. The amount of the excess of straight-line rent expense over scheduled payments is recorded as adeferred liability. 1 Anne Aylor, IlK. Construction allowances and other such lease incentives are recorded as deferred credits, and are amortized on a straight-line basis as a reduction of rent expense beginning in the period they are deemed to be earned, which often is subsequent to the date of initial possession and generally coincides with the store opening date. The current portion of unamortized deferred lease costs and construction allowances is included in ââ¬Å"Accrued tenancyâ⬠, and the long-term portion is included in ââ¬Å"Deferred lease costsâ⬠on the Company's Balance Sheets.Restructuring Costs ââ¬â On January 30, 2008, the Company inniated a multi-year restructuring program designed to enhance protnability and improve overall operating effectiveness. The restructuring program, includ es closing underperforming stores over a three-year period, reducing the Company's corporate staff by approximately 1Oo/o and undertaking a broad-based productivity initiative that includes, among other things, the strategic procurement of non-merchandise goods and services.Restructuring costs include non-cash expenses, primarily associated wnh the write-down of assets related to store closures, cash charges related primarily to severance and various other costs to implement the restructuring program. Liabilities associated with restructuring charges are included in ââ¬Å"Accrued salaties and bonus,â⬠Accrued tenancy,â⬠ââ¬Å"Accrued expenses and other current liabilities,â⬠and ââ¬Å"Other liabilities. â⬠Cash and Cash Equivalents ââ¬â Cash and short-term highly liquid investments with original maturity dates of 3 months or less are considered cash or cash equivalents.The Company invests excess cash primarily in money market accounts and short-term commer cial paper. Financial Instruments- The Company's auction rate securities are classified as available-for-sale and are ââ¬â -à ·Ã ·-à ·Ã · ââ¬âââ¬âcarried at. cost or_ par_ value,. which _appro,droaJe$J~! mM~~LV~-~~~ . I~_s. e_ sepurities have stated maturities beyond three months but are priced and traded as short-term instruments due to theliquiditY-provided fnrougn ââ¬â -à · ââ¬âà · à ·Ã · à ·Ã¢â¬âââ¬â- à · -à ·Ã ·Ã¢â¬âââ¬â ââ¬âà ·-ttie interesrrateresetà ·mechanism-of-2B-or35-days:ââ¬âà ·Ã¢â¬âââ¬âà ·Ã¢â¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- à ·Ã¢â¬â-. -à ·Ã ·-à ·Ã¢â¬âà ·Ã ·-à ·Ã ·Ã ·Ã ·Ã ·Ã · Merchandise Inventories ââ¬â Merchandise inventories are valued at the lower of average cost or market, at the individual item level. Market is determined based on the estimated net realizable value, which is generally the merchandise selling price. Merchandise inventory levels are monitored to identify slow-moving items and broken assortments (items no longer in stock in a sufficient range of sizes) and markdowns are used to clear such merchandise. Merchandise inventory value is reduced if the selling price is marked below cost.Physical inventory counts are performed annually in January, and estimates are made for any shortage between the date of the physical inventory count and the balance sheet date. Store Pre-Opening Costs ââ¬â Non-capital expendnures, such as rent, advertising and payroll costs incurred prior to the opening of a new store are charged to expense in the period they are incurred. Property and Equipment- Property and equipment are recorded at cost. Depreciation and amortization are computed on a straight-line basis over the following estimated useful lives: Building 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¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. 0 yea rs Leasehold improvements 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¬ ¦ 10 years or term of lease, if shorter Furniture, fixtures and equipment.. â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦. 2-1 0 years Software 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¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.. 5 years Accounting for the Impairment or Disposal of Long-Lived Assets ââ¬â The assessment of possible impairment is based on tbe Company's ability to recover the carrying value of the long-lived asset from the expected future pre-tax cash flows (undiscounted and wnhout interest charges).If these cash flows are Jess tha11 the carrying value of such assets, an impairment loss is recognized for the difference between estimated fair value and carrying value. The primary measure of fair value is based on discounted cash flows. T he measurement of impairment requires management to make estimates of these cash flows related to long- 82 Anne Aylor, In(. lived assets, as well as other fair value determinations. Goodwill and lndeâ⬠nlte-llved Intangible Assets ââ¬â The Company performs annual impairment testing related to the carrying value of the Company's recorded goodwill and indefinite-lived intangible assets.Defeâ⬠ed Financing Costs- Deferred financing costs are amortized using the effective interest method over the term of the related debt. Self Insurance ââ¬â The Company is self-insured for certain losses related to its employee point of service medical and dental plans, its workers' compensation plan and for short-term disability up to certain thresholds. Costs for self-insurance claims filed, as well as claims incurred but not reported, are accrued based on management's estimates, using information received from plan administrators, third party activities, historical analysis, and other relevant data.Costs for seH-insurance claims filed and claims incurred but not reported are accrued based on known claims and historical experience. Income Taxes ââ¬â The Company accounts for income using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized, and income or expense is recorded, for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Treasury Stock Repurchases ââ¬â The Company repurchases common stock from time to time, subject to market conditions and at prevailing market prices, through open market purchases or in privately negotiated transactions. Repurchased shares of common stock are recorded using the ~ost method. -à ·Ã¢â¬âââ¬âââ¬â ââ¬âââ¬â ââ¬âà · ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â ââ¬â à · ââ¬âââ¬â-à ·Ã¢â¬âââ¬âââ¬âââ¬â- -à ·Ã¢â¬âà · ââ¬â- ââ¬âââ¬âââ¬âà · ââ¬â-à ·Ã ·Ã¢â¬âà ·Ã ·Ã ·Ã¢â¬âââ¬â-à ·Ã¢â¬âââ¬âââ¬â ââ¬âââ¬âââ¬âââ¬â-Stock-based Compensation- The Company uses the modified prospective method to record stock-based ââ¬âà ·Ã ·Ã ·Ã¢â¬âââ¬âà ·Ã ·- ââ¬âcompensation-:-Thecalculaticinof stocK-baseifcompensatiOn exp-ense requirestne input ofnigtily subjective___ à ·Ã¢â¬âà ·Ã ·Ã · à ·Ã¢â¬âââ¬â.. -â⬠¦ assumptions, including the expected term of the stock-based awards, stock price volatility, and pre-vesting forfeitures. The Company estimates the expected IHe of shares granted in connection with stock-based awards using historical exercise patterns, which is assumed to be representative of future behavior.The volatility of common stock at the date of grant is estimated based on an average of the historical volatility and the implied volatility of publicly traded options on the common stock. In addâ⬠ion, the expected forfeâ⬠ure rate is estimated and expense is only recorded for those shares expected to vest. Forfeitures are estimated based on historical experience of stock-based awards granted, exercised and cancelled, as well as considering future expected behavior.Savings Plan and Pension Plan -In June 2006, the Company's Board of Directors authorized management to freeze ââ¬Å"s non-contributory defined benefit pension plan (the ââ¬Å"Pension Planâ⬠) and enhance its defined contribution 401 (k) savings plan (the ââ¬Å"401 (k) Plan;. These plan changes became effective on October 1, 2006. Savings Plan ââ¬â Substantially all employees of the Company and ââ¬Å"s subsidiaries who work at least 30 hours per week or who work 1,000 hours during a consecutive 12 month period are eligible to participate in the Company's 401 (k) Plan.Under the plan, participants can contribute an aggr egate of up to 75o/o of their annual earnings in any combination of pre-tax and after-tax contributions, subject to certain limâ⬠ations. The Company makes a matching -contribution of 1OOo/o wâ⬠h respect to the first 3o/o of each participant's contributions to the 401 (k) Plan and makes a matching contribution of 50o/o with respect to the second 3o/o of each participant's contributions to the 401 (k) Plan.Pension Plan- Substantially all employees of the Company who began employment prior to October 1, 2006, and completed 1,000 hours of service during a consecutive 12 month period prior to that date are eligible for benefits under the Company's Pension Plan. The Pension Plan calculates benefits based on a career average formula. Only those associates who were eligible under the Pension Plan on or before September 30, 2006 are eligible to receive benefits from the Pension P! an once they have completed the five years of 83 Anne Aylor, Inc. ervice required to become fully vest ed. As a resu~t of the Pension Plan freeze, no associate may become a participant in the Pension Plan on or after October 1, 2006, and no additional benefits will be earned under the Pension Plan on or after October 1, 2006. The Company records the net over- or under-funded position of a defined benefit postretirement plan as an other asset or other liability, with any unrecognized prior service costs, transition obligations or actuarial gains/losses reported as a component of accumulated other comprehensive income in stockholders' equity.Other Liabilities ââ¬â Other liabil~ies includes liabilities associated with the Company's restructuring program, pension plan, borrowings for the purchase of fixed assets, and obligation tor excess corporate office space. ââ¬âà ·Ã ·Ã¢â¬â-à ·Ã¢â¬âââ¬â ââ¬âââ¬âà ·Ã ·Ã¢â¬âââ¬â ââ¬â-à ·Ã¢â¬â-à ·- -à ·Ã¢â¬âââ¬âà ·- à ·Ã¢â¬â- ââ¬âà ·Ã¢â¬âà ·Ã ·Ã¢â¬â-à ·-à ·Ã¢â¬â -à ·-à ·-à ·Ã¢â¬âà · ââ¬âà ·Ã¢â¬âââ¬âà ·Ã¢â¬â-à ·. à ·-à ·Ã¢â¬âà ·Ã · à ·-à ·- -à · à ·-à ·Ã¢â¬âà · à ·-à ·-à ·- ââ¬âââ¬âà ·- 84 Anne Aylor, In(. Anne Aylor, Inc. Memo: Analysis of Performance First Quarter Year Ended: January 28,2012 Reference: Prepared by: Date: G3 DF 6115111 Reviewed by: Net sales for the first quarter of fiscal 2012 increased 7. 5 percent from the first o quarter ââ¬â f fiscal 2011.Comparable store sales for the first quarter of fiscal 2012 increased 5. 1 percent, compared to a comparable store sales increase of 2. 5 percent in the first quarter offiscal201 J. The Company saw improvement in same store sales as a result of a targeted promotional strategy that helped drive increased traffic to Company stores. The Company also continues to experience growth in e-commerce sales that are up by more than 20% over the previous comparable period. Gross margin as a percentage of net sales increased to 54. 5 percent in the first q uarter of fiscal 2012, compared to 53. 0 percent in the first quarter of fiscal 2011.The increase in gross margin as a percentage of net sales for the first quarter of fiscal 2012 as compared to the comparable fiscal 2011 period was due primarily to higher full price sales as a percentage of total sales coupled with higher margin rates achieved on both full price and non-full price sales at stores. This performance was the result of improved product offerings, effective marketing initiatives and the success of the Company's strategy to appropriately position inventory levels. ââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬âà ·Ã¢â¬âââ¬âââ¬âà · -à ·Ã¢â¬â- ââ¬âââ¬âââ¬âââ¬âà ·Ã¢â¬âà ·Ã ·Ã¢â¬âà ·Ã¢â¬âà · ââ¬âââ¬âââ¬âà ·Ã¢â¬âà ·Ã ·-à ·Ã ·Ã ·Selling, general and administrative expenses as a percentage of net sales decreased ââ¬âââ¬â ââ¬â â â¬âââ¬âââ¬â ââ¬âââ¬âââ¬â-roââ¬â48:1 percent; -;n-rhe first quanero jlsCiir20n ;ââ¬âco paredto5o:g peicenroj ner ââ¬â ââ¬â ââ¬âââ¬âââ¬âââ¬â ââ¬âââ¬âf m sales in the first quarter of fiscal 2011. The decrease in selling, general and administrative expenses as a percentage of net sales was primarily due to improved operating leverage as a result of higher net sales, payroll and tenancy related savings associated with the restructuring program, and continued focus on cost savings initiatives.The decrease in selling, general and administrative expenses was partially offset by higher marketing and performance-based compensation expenses. Net income as a percentage of net sales increased to 3. 8 percent in the first quarter of fiscal 2012, compared to 2. 6 percent in the first quarter of fiscal 2011. The increase in net income as a percentage of net sales is due to strong full price selling at Company stores and improved operat ing efficiencies. 85 Anne A~or, Inc. Anne Aylor, Inc.Planning Materiality AsiiiSrnent Year Ended: January 28, 2012 Primary Users of Financial Statements (llat): Reference: Prepared by: Date: Reviewed by: G5 Materla! ltl_Bases On thousands_}: Flscal2011 Actual Financial Statement Bat Amounts Income Before Taxes Net Revenues Current Uabilltles Current Assetsââ¬âââ¬â Total Assets Planning Materiality On thousands): Explanation: Flscal2012 Planning Materiality Levels Projected Upper Limit Lower Limit Financial Dollar Statement Dollar Amount Percent Amounts Percent Amount 2 7 ââ¬â 2ââ¬â ââ¬â0. 5 ââ¬â ââ¬â7 2 7 2 0. 5 2 ââ¬â ââ¬â ââ¬â I$ 87 Anne Aylor, Inc. Anne Aylor, Inc. Tolerable Mlutatement Assessment Year Ended: January 28, 2012 Reference: Prepared by: Dale: Reviewed by: G6 Likelihood of Management Fraud (check one): Low Likelihood of Management Fraud Reasonably Low Likelihood of Management Fraud Moderate Likelihood of Management Fraud Tolerab le Misstatement (In thousands): Planning Materiality: Multiplication Factor (0. 75 if low likelihood of management fraud, 0. 50 if reasonably low likelihood of management fraud, and 0. 25 if moderate likelihood of management fraud).Tolerable Misstatement (In thousands) $ X $ :;pee S lflc Accounts Requiring Lower Tolerable Mlsstatement: Account Tolerable Misstatement Explanation;- ââ¬â ââ¬âââ¬âà ·Ã ·Ã¢â¬âââ¬âà ·-à ·-à ·Ã¢â¬âââ¬âââ¬âââ¬âââ¬âââ¬âââ¬â- ââ¬â ââ¬âââ¬âââ¬âââ¬âââ¬â-à · . ââ¬âââ¬â-à · ââ¬âââ¬â~ââ¬â ââ¬âââ¬âââ¬âà ·-à ·Ã ·Ã ·Ã · .â⬠¢. ââ¬âââ¬â ââ¬âââ¬â-ââ¬Å"ââ¬Ë ââ¬â- ââ¬â ââ¬â- ââ¬âââ¬â- -à · à ·Ã¢â¬â-à ·- ââ¬â ââ¬â â⬠¦. ââ¬âââ¬âââ¬â ââ¬âà ·Ã¢â¬â ââ¬â- Explanation: Explanation: Explanation: Explanation: Explanation: 88 Anne Aylor, Inc. Anne Aylor, Inc. Planning Materiality Finan cial Information YearEnded:January28,2012 Reference: Prepared by: G7 Data: Reviewed by: 1/28/2012 1/29/2011Projected Actual All amonts are in thousands 1,355,400 $ $ 1,243,788 Net sales 599,700 562,427 Cost of sales 755,700 681,361 Gross margin 659,800 627,622 SeiUng, general and administrative expenses 3,856 Restructuring charges 0 95,900 Operating income/(loss 49,883 Interest income 700 636 1,200 Interest expense 1,009 95,400 lncome/(loss) before income taxes 49,510 Income tax provlsion/(beneflt) 36,900 18,408 Net lncome/(loss) 58,500 $ââ¬â-~=-$ââ¬â=-3a1,~10â⬠¢2 A11ets Current assets Cash and cash equivalents $ 156,600 $ 138,194 . ___ Accountsreceivable ____ -à ·Ã¢â¬âà ·Ã¢â¬âââ¬â- ââ¬âà ·-à ·Ã ·Ã¢â¬âââ¬âà ·Ã¢â¬âà ·Ã ·Ã¢â¬âââ¬â-à ·Ã ·Ã¢â¬âà ·Ã¢â¬âââ¬âà ·12,100ââ¬â ââ¬âââ¬â 12,67o-à ·-.. ââ¬â-à · Merchandise Inventories 133,800 111,229 à ·Refundable Income- taxes-à ·Ã¢â¬â-~ââ¬âà · ââ¬âà ·- à ·- à ·- ââ¬â à ·Ã ·Ã ·Ã ·Ã ·Ã ·Ã¢â¬â ââ¬â-à ·-à ·Ã · à ·Ã ·- à · à ·-à · ââ¬âââ¬âà · à ·Ã ·Ã · ââ¬â- ââ¬âââ¬â ââ¬âà · à ·-à ·- ââ¬â à ·-à · ââ¬â- ââ¬âââ¬âà · à ·Ã¢â¬âââ¬â18,400 16,394 Deferred income taxes Prepaid expenses and other current assets Total current assets Property and equipment net Deferred financing costs, net Deferred Income taxes Other assets Total assets Uabllltles and Stockholdn' Equity Current llabllltles Accounts payable Accrued salaries and bonus Accrued tenancy Gift certificates and merchandise credits redeemable Accrued expenses and other current Uabilltles Total current liabilities Deferred lease costs Deferred income taxes Long-term performance compensation Other liabilities Total liabilities Stockholders' equity Common stock and paid in capital Retained earnings Accumulated other comprehensive loss Treasury stock Total stockholders' equity . Total liabilities and stoc kholders' equity $
Friday, September 27, 2019
Kipnis and cultural factors in pornography Essay
Kipnis and cultural factors in pornography - Essay Example This, according to historical perspectives of Kipnis, (7) define the methodical consideration on the approach to sexual of choice and give relevance to the cultural expectations, making valid evaluation of communication styles within a critically defined levels of communication. The impact of sexuality including the sheer expression of the natural communication provide distinctive elements in which proper projection will be evaluation and constructively dissipated in order to achieve the Kipnisââ¬â¢ argument provisions. From the ages of history, Carl, (3) explain that the national perfection of sexual usability has elemental developments. The Kipnisââ¬â¢(7) argument program illustrates specific levels of approach that apparently ensures that the information meets the required level but which still meet the minimal ethical levels. The Kipnisââ¬â¢ argument hence give the person the wider positions of interest including the determination of well aided sexual pattern, such as th e well illustrated code derivative which ensures that proper communication component is achieved. This is truly reflected sexual variety, (Olivier, 5) and the major impact on linguistic expressions within a limited occupational environment. Sexual behavioural characteristic effectively showcase peopleââ¬â¢s changing communication styles which is evidently illustrated by sexuality approach. Kipnisââ¬â¢ (7) approach provides a comprehensive understanding of fantasies and pornography in relation to the reduction of criminal activities. The equivalence of individual human growth also involves people and their individuality level. Considerations of sexual development and enhancement are procedurally defined by the comparative analogy that is notably established within the mainstream recognition of the growth and development of sexuality itself. Asai et al, (1) explains that the operator value of Kipnisââ¬â¢ argument is defined by the common semantic roots. In view of the changin g phonetic and phonological features, the richness of the original communication text helps to illustrate the grammatical expectation of the Kipnis sexuality analyis. The yield operator component is differentiated in the specific functional setting by the delimiter run, effectively making it to be significantly vital in the process of generating the shift in the United States v. Daniel DePew ââ¬âviolent pornographic review. The review also establishes a change in feminist character and how this is perceived by the culture and those who are transforming it. Kipnisââ¬â¢ argument annexes The homogeneity of sexuality is illustrated by virtual words expressed in two different worlds. Sexuality itself, Kent et al, (6) is defined by people and this is reliant on the changing components relative to the protocols of sexual creation. The annexed relevance of the pornography is defined by high levels of fantasy and this provides a considerable range of cultural compositions, improved ac cessibility in sexual patterning and communication. The theoretical levels according to Clinger, (4) show that evolution in pornography is an important factor aiding pornographic acceptance and the relevance of Kipnisââ¬â¢
Thursday, September 26, 2019
Axis II Disorders, Borderline Personality Disorder and Post Traumatic Research Proposal
Axis II Disorders, Borderline Personality Disorder and Post Traumatic Stress Disorder - Research Proposal Example 3). The American Psychiatric Association(APA) in the DSM-IV Diagnostic and Statistical Manual of Mental Disorders (4th Edition) classifies PTSD as one of the anxiety disorders, typically caused by either or several of the three types of traumatic events: Intentional human causes, Unintentional human causes, or Acts of Nature. The presence of the stressor as part of the diagnosis differentiates PTSD from other disorders and makes it a uniquely complex phenomenon. (page number) persistent (more than one month) re-experiencing of the trauma (this category of symptoms is titled ââ¬Å"intrusive memoriesâ⬠in Johnson, 2004), persistent (more than one month) avoidance of trauma-associated stimuli and suppression of general responsiveness (ââ¬Å"avoidance behavior according to Johnson, 2004), persistent (more than one month) symptoms of hyperarousal (or, according to Johnson, 2004, ââ¬Å"hyper-vigilanceâ⬠), and disruption of psychological and functional equilibrium. Borderline Personality Disorder (BPD) is defined as ââ¬Å"a highly prevalent, chronic, and debilitating psychiatric problemâ⬠associated with the following symptoms: ââ¬Å"a pattern of chaotic and self-defeating interpersonal relationships, emotional labiality, poor impulse control, angry outbursts, frequent suicidality, and self-mutilationâ⬠(Levy, 2005, p. 259). Kernberg (2004), who considered the organization of the personality to be crucially determined by affective responses as displayed under conditions of peak affect states, adds to this definition: ââ¬Å"identity diffusion and the â⬠¦ predominance of primitive defensive operations centering on splittingâ⬠among the key symptoms of this psychological dysfunction noting that they are accompanied by ââ¬Å"the presence of good reality testingâ⬠(p. 99). The researcher meant that although the patient imagined himself living in the paranoid and
Structure of a UK-Based Grocery Retailing Business Essay
Structure of a UK-Based Grocery Retailing Business - Essay Example The industry analysis involves the examination of competition, the presence of competitors, the level of rivalry amongst the industry player, the relative position of Tesco amongst opponents, bargaining power of suppliers and customers in comparison of Tesco, threat of new entrants and substitutes. This paper is a scheduled academic project which studies and analyses the context and structure of a company. Tesco, the well known retailing brand based in the United Kingdom, has been chosen for the purpose of a study. Tesco will be analysed from both inside and outside perspectives, including the internal structure, culture, philosophy, and operations that determine the internal environment of the company whilst the industry analysis in terms of competitors and competition, anticipation of new entrants, industry growth phase, company expansion, etc is considered as the external environment of Tesco. The paper closes with a pair of suggestions followed by conclusions presented at the end . Tesco is a pioneer international brand known for retailing amongst various grocery and packed food products, clothing items, financial services and even fuel retailing services in different parts of the world. The company operates in fourteen geographic market segments in the UK, United States of America, Europe, North America and Asia. Tesco strives to create the valuable shopping experience for its customers and consumers across the target market.
Wednesday, September 25, 2019
How a Shorter Working Week Can Help to Keep the Quality of Services Essay
How a Shorter Working Week Can Help to Keep the Quality of Services Intact - Essay Example Based on this research mullins points out that we live in an organisational world where different types of organisations are a necessary part of the society and serve many important needs. This statement appear just as true as the one that all tiers of the present-day societyââ¬â¢s structure are more or less regularly shaken by multiple global financial and economic crises ââ¬â the latest of which is still ongoing, with yet unknown precise dimensions and tail end. Therefore, each and every organisation ââ¬â whether in the public or private sector ââ¬â is subjected to the consequences of these crises, with certain implications for the organisationââ¬â¢s modus operandi, operational capabilities, and, above all, the individuals who work for, and depend on, the organisation in question. In order to better understand how our organisation would successfully perform its functions under the above-mentioned circumstances, a few conceptions need to be reviewed. On the one han d all organisations are made of individual members, where the individual is a central feature and necessary constituent part of any organisationââ¬â¢s behavioural situation, whether acting in response to expectations of the organisation, or as a result of influences of the external environment. Individuals and groups interact within the formal structure of an organisation, which is created by management in order to establish relationships between those individuals and groups, as well as to provide order and systems, and to direct the efforts of the organisation into goal-seeking activities...ery organisation ââ¬â whether in the public or private sector ââ¬â is subjected to the consequences of these crises, with certain implications for the organisationââ¬â¢s modus operandi, operational capabilities, and, above all, the individuals who work for, and depend on, the organisation in question. In order to better understand how our organisation would successfully perform its functions under the above-mentioned circumstances, a few conceptions need to be reviewed. On the one hand all organisations are made of individual members, where the individual is a central feature and necessary constituent part of any organisationââ¬â¢s behavioural situation, whether acting in response to expectations of the organisation, or as a result of influences of the external environment (Mullins, 1996d, p.5). Individuals and groups interact within the formal structure of an organisation, which is created by management in order to establish relationships between those individuals and groups, as well as to provide order and systems, and to direct the efforts of the organisation into goal-seeking activities (Mullins, 1996d, p.6). Thus, through its formal structure, the organisation ââ¬â as comprised of the organisationââ¬â¢s members ââ¬â carry out its activities aimed at achieving certain objectives (Mullins, 1996d). On the other hand, each organisation function s as part of the broader external environment, which affects the organisation through a variety of stimuli, like technological and scientific development, social and cultural influences, economic activity, governmental actions, etc.; while the increasing rate of change in environmental factors, including crises, necessitates certain internal change, as part of a process by which the organisation adapts to the demands of the external
Tuesday, September 24, 2019
Seven Characters for Seven Sins of the Modern Society Movie Review
Seven Characters for Seven Sins of the Modern Society - Movie Review Example This paper declares that the film starts with gluttony and the first victim is an obese man, who was forced by John Doe to feed himself to death. It is striking that sins and types of punishment are closely related as it is exemplified in the death of the obese man. Andrew James Johnston notes that ââ¬Å"the murders adhere to Dantean principle of contrapasso, according to which a punishment must resemble the sin for which it is inflictedâ⬠. Although the plot alludes to Dante and Chaucer as the sources of the concept of seven deadly sins in a medieval fashion, somehow, it is still rooted in American way. Indeed, obesity is a morbid health problem threatening millions of Americans including children and adolescents. This essay stresses that Fincherââ¬â¢s everyman ââ¬Å"John Doeâ⬠pushes the gluttony to its utmost limits to show the dark side of insatiable hunger, which affects millions of people. By using the obese men as a character, Fincher portrays the insatiable and unrestricted hunger of the modern consumer society. The second victim, a rich lawyer called Eli Gould, also suffers from excessive love; he represents peopleââ¬â¢s greed and obsession with money in contemporary capitalist societies. The office of murdered lawyer reflects the atmosphere of cold, calculating rationality of business world, with its modernist decoration e.g. abstract paintings, Marcel Breuer Chairs, Le Courbusier Settees. Eli Gould is characterized as a very ambitious attorney who had helped a pedophile to escape conviction for the rape. John Doe punishes the sin of Gould by making him bleed to death. Besides greed, Gould also represents decaying justice system of the society, which allows child rapists t o become free. Although Victor escapes the justice system with the help of Gould, he becomes the ââ¬Å"Slothâ⬠victim of John Doe. As Hill and Smith notes ââ¬Å"sloth is derived from Latin acadia meaning ââ¬Ëwithout careââ¬â¢Ã¢â¬ and it also denotes apathy and lack of feeling (14). John Doe punishes Victorââ¬â¢s apathy by tying him to a bed. His literal immobility, or what Summerset calls as his ââ¬Å"forced contritionâ⬠, represents the idleness of a ââ¬Å"slothâ⬠. Furthermore, Victor, embodies uncaring, ââ¬Å"minding your own businessâ⬠attitude of everyman which Doe protests at the end of the movie while he
Monday, September 23, 2019
Loan Request for StartUp Company Essay Example | Topics and Well Written Essays - 500 words
Loan Request for StartUp Company - Essay Example I've had the opportunity to work with Mr. Buser on another project in the recent past. He has a no-nonsense type of leadership style and relies heavily on his staff. He makes the decisions and then turns over the responsibility to his people. I've never met Ms. McSwain, though I managed to find an interview she did recently in a local business magazine. She comes across as a very progressive risk taker that is not afraid to try new approaches. However, she is very meticulous about the numbers. I hope to convey the point that Online Education is a fast growing field that offers the investor some unique opportunities. I want to make the case that it is a profitable business and that we have a solid, well thought out, business plan. More importantly, I want to impress Mr. Buser with the fact that we have covered all the angles on the product, its quality, and our ability to deliver it. I see the presentation as having the twin motives of selling the product to Mr. Buser, and convincing Ms. McSwain that our business plan is flawless. I plan to make a brief introduction and give them time to meet John Lennox from our IT department. He will be accompanying me to address any technical issues that may arise.
Sunday, September 22, 2019
Compare the opening of Zeffirelli Essay Example for Free
Compare the opening of Zeffirelli Essay Baz Luhrmann and Zeffirelli both interpret the play differently, as they both had different target audiences. Baz Luhrmann made a modern version to appeal to teenagers. He wanted to get them interested in Shakespeare, and create a different opinion of Shakespeare. Whereas, Zeffirelli aimed to capture a slightly wider audience. He aimed to recreate the time in which Shakespeare intended the play to be set. He would make the date apparent through set designs and costumes. Baz Luhrmanns version was more modern; for example he used guns instead of swords, in the fight scene, in order to attract and capture his audience. However he kept the original script, so he didnt detract from the actual play and create a completely different film. He used cars and petrol stations, as apposed to a town with market stalls. This helped to make the action faster and more upbeat. As Baz used guns instead of swords, the word sword was in scripted on the gun, to make it easier to understand, with the original text. On the other hand, Zeffirelli wanted to keep as close to the time of Shakespeare, as possible. He set it in a town centre, with market stalls around. Zeffirelli wanted to get across the clear division of the families. You were either a Montague or a Capulet, there was no in between, I think this shows how damaging and serious the violence was. When the bell was rung in the town, it displayed the clear involvement of the whole town,, it also shows the rivalry and hatred between the families, when they raced out with swords, when the brawl broke out. In Baz Luhrmanns version the prologue was repeated in different formats. In the first format of the prologue, there was a blank screen, at the beginning, which built up the suspense. Then a few seconds later, a television screen, with a news reporter, zooms in. The reporter is reporting the brawl as the latest piece of news. There is s an image of a broken ring, which symbolises a relationship with a bad ending. The second format of the prologue is from a birds eye view, over the town. There is an image of a person lying dead on a mattress. This signifies the seriousness of the brawls and it shows that the families will go to any lengths to hurt the other family. Also there were images of fire, police and ambulances. This gives the impression of a corrupt society with no order. There is a large image of two buildings, with the names Montague and Capulet, clearly on the top of them. In the middle of the two buildings there is a statue of Jesus, this image signifies the direct competition between the two families. I think it also represents judgment and that at heart; both families want the same things. The last format of the prologue, text was flying across the screen. It was flashy and bold, which made it eye catching and easy to read. There was then sill close ups of the main characters, with their character name beside it. This made it easy to follow and clear who was who. Baz Luhrmann used bright colours for costumes and lively, fast, exciting music, which helped get the audiences attention. Whereas Baz Luhrmann has used loud, fast music, Zeffirelli has used the complete opposite. In Zeffirellis prologue he has used calm, peaceful music and he has used woodwind instruments, to create renaissance- style music. There is a voice over speaking the prologue. Like Baz Luhrmann, Zeffirelli has used bright colours. There is an opening image of the market, which sets the scene. It gives the impression of a town caught up in and gripped by hatred and rivalry. There is an angle shot of a Capulets legs and their costumes, this straight away emphasises the period. In Baz Luhrmanns fight scene, there is a sign, in the petrol garage saying Add more fuel to your fire, this has a double meaning. There is a close up of the heel grinding the cigarette, shows the rivalry and hatred. Also the close up of Tybalts eyes show the hatred he has and his anger, whilst at the same time displaying his pleasure in angering the Capulet family. This also creates suspense. The sound of gunshots and helicopters, indicate that someone has been hurt. Zeffirellis fight scene is set in the town centre. When an onlooker says Look at them, it gets the audience to focus on the rivalry, objectively, rather than being drawn in. the close ups of expressions, emphasise the hatred and disgust in each other. When they trip up an old man from the other family, it shows the cruelty of the brawls. Before Tybalt enters, there is no music, in order to show his importance. The close up of his eyes also shows his confidence. When the two sides are running into town from their different sides, it shows the clear divide of the two families. At the end of the brawl, when the prince enters, there is a low angle shot of him, to show his status. There is then a long shot of the big crowd to show the extent of the violence. In conclusion, they are both effective and successful in appealing to their target audiences. I think that Baz Luhrmann appealed to his teenage audience well, and I think he achieved his goal, as he made it fast and it was action packed. It was exciting and upbeat, in order to attract and grip his teenage audience. I think it gets teenagers to rethink their impressions about Shakespeare and start to understand more about his plays. However I think it differs from what Shakespeare intended and possibly relates a different message about Shakespeare (which may be a good thing however, it makes him seem like something he is not and Baz Luhrmann cant make a new and more exciting version of all Shakespeares plays! ) I think Zeffireli was very successful in recreating the period of Shakespeare, and he portrayed the divide within the town very well. However I think that maybe Zeffirellis version was a little too laid back and soft, as I think that Shakespeare would have intended a little more violence and a stronger sense of hatred between the two families, also I think Zeffirelli didnt really show the competition and enjoyment that the young rivals got from winding each other up and starting brawls, too well. However, I do think that both Baz Luhrmann and Zeffireli were successful in capturing the target audience, in the first scenes, and directing their adaptations of Romeo and Juliet.
Saturday, September 21, 2019
Classroom Management And Discipline Plan Education Essay
Classroom Management And Discipline Plan Education Essay Students must understand the behaviors that are expected of them. The students will help the teacher make classroom rules the first few days of school. Each student will brainstorm and give a classroom rule that they would like to include. The student will give a rule or rules as the teacher list them on the board and the teacher would consolidate the rules to 4 or 5 basic classroom rules. This will give the students a sense of involvement and acceptance in the class if they help with the rules. The classroom rules help keep the rules simply and the students on task as well as helping the student succeed in the classroom. Be polite and kind The teacher will give an example for better understanding of the rule such as no name-calling and listen carefully when others are speaking. Respect others and yourself as well as their property. This is a general rule that all students need to understand. Return borrowed materials, do not write on desks, pick up litter, do not use other persons things without permission. Talk only with permission. Dont talk when others are talking. This rule is another general rule that must be explained such as when the teacher is giving instruction do not talk or interrupt. If you are in small group talk quietly in the group and do not disturb others. Obey all school rules. This is an important rule that helps with general school rules such as no talking or running in the hallway. It also suggests to the students that they must abide by all school rules. REWARDS AND CONSEQUENCES Maintaining good student behavior requires good communication, monitoring and consequences. Young children are more likely to follow a rule just by the teacher asking but motivation is a good way to maintain appropriate behaviors. Sometimes a deterrent is needed to avoid negative behaviors of students. REWARDS Positive feedback is a great motivation for most students. Explain what is expected of the students. Positive verbal praise such as good job, way to go, great idea. Positive written comments on papers such as stickers with sayings such as great job, star student, etc. Reward improvement Recognition by giving awards or certificates. Display student work Material incentives after earning certain number of points such as pencils, stickers, erasers, other materials Extra recess time for good work or group cooperation. CONSEQUENCES Rely on corrective feedback for struggling students Communicate dissatifiacation with student behavior Demerit System is totaled daily and weekly (Start over daily) 1st violation warning 2nd violation student will have extra written work such as writing spelling words 5 times. 3rd violation loss of privileges 4th violation referral to principal/note sent home to parents Student grades will be affected, such as reductions of grades for late, missing or incomplete assignments. 4. If the student bring items to school that are not allowed that item or items would be confiscated. Starting School First few days of school, learning names of the students, teaching and sending messages. The first few days are a very important time especially for classroom management. There are several ways the teacher can prepare the students for management. Students will feel more comfortable in the classroom if the learn other student names in the classroom and students realize that everyone has similarities and differences. The main goal of the school year is to obtain student cooperation with following the rules and learning the rules and successfully completing classroom assignments. If the students feel comfortable and welcome in the classroom they are more likely to listen and respect the teacher and other students in the classroom. Below is a list of procedures to be used for the beginning of the classroom activities. Play a game that will help introduce each other to the classroom. Such as introduce myself to the classroom and tell a little something about myself to the classroom. Then let students introduce him or her and tell something special about themselves. What are my expectations? Introduce my love of music and explain the different activities that the student will be involved in during the school year? What is the grading system? Keep it simply. Help students with uncertainties and make them feel comfortable enough to ask questions, etc. Let the student know that I am available for them, being visible, monitoring the classroom and letting them know the class can have fun and still learn without disrupting others. B) Starting School First Day Activities Greet students Welcome students and have nametags on each desk so the student will know where they are sitting. Introduction Brief introduction of myself Use a game to let students introduce themselves. Have work sheets or other activities for students to complete after introductions. Room description Describe class schedule such as classroom time, lunchtime, recess, etc. Set a positive tone. Teach procedures, as they are needed and step-by-step instructions. Content Activities Give whole group instruction to the classroom. Plan activities so students can succeed. Have extra activities for students who finish early. Time fillers Be prepared for the unexpected Have ideas ready for the classroom such as handouts, work sheets, word puzzles, coloring pages. Administrative activities Complete list of students for the roll book, give out school handbooks and other paperwork for the students/parents to complete and return to school. Have textbooks, texts, and forms for the students Materials or supplies checklist for each student Available conference times and contact information Special information Closing activities Set aside a few minutes before the end of the day and go over with the students before they leave a brief review of the day activities and discuss with the students what they have learned, found difficult, and liked about the day. Comment on students good work and good behavior to reinforce expectations and keep the tone position. C) Daily Schedule times, procedures A list of daily activities will be posted in the classroom as well as weekly activities for the students to know what is expected. Schedule will include: Reading This will include language arts, writing skills Bathroom break Math This will include math work sheets and work with manipulatives Lunch/Bathroom break Library /computer lab/art or music Social studies Science Time to clean up, get backpack ready Time to leave D) Within class and weekly schedule times for specific activities Since some activities will change within the daily schedule such as library, computer lab, art and music it is important to highlight activities that will change. Special activities such as group activities with the school and different groups or clubs that will have special events for the students will also be a change for the classroom. School pictures, field trips as well as other activities will change your schedule. The daily schedule as a teacher will have to be flexible and ready for the unexpected. E) Procedures and routines for critical times and activities Beginning day, periods Each day briefly review major materials and focal points from the previous day. Ending day, periods Make sure that each student understand what they are expected to learn form the material and give the students time to ask questions. Transitions within day, within class The class will follow the teacher cues and learn routines for changing into whole group and small group instructions. The classroom will also become familiar with centers and time for transitions for lunch, library and other activities. Planning times Planning times will occur before and after school. In the afternoon to prepare for the next day such as making sure materials that are needed for the lessons are available. Materials locations, distribution and collection. The teacher will have shelves for books, cabinets/drawers for large materials such as paper, crafts, math manipulatives, etc. Each student will have their own materials that are left at their desk such as pencils, paper, erasers, crayons or markers, individual dry eraser boards, etc. The teacher will also have a center that has extra pencils, crayons, scissors and other materials that would be needed in the classroom. Collection of schoolwork would depend on the activity or assignment such as individual or group work. Individual work would be collected and graded as well as group work as appropriate. Attendances, tardiness , make -up work, etc. The teacher will keep a roll book of student and take attendance daily, tardiness will also be noted . If a student is absent then the student will complete their schoolwork within 3 days after their return or as determined by school policy. If students are absence for extended periods such as serious injury or illness or surgery for example then the teacher would work with the student and his or her parents on a case by case basic or as determined by school policy, etc. F) Student accountability systems Supervision and monitoring The teacher will walk around the room as necessary for supervision and monitoring of schoolwork. The students will be spaced out for testing such as spelling, reading, science and social studies tests. In-class work Class work will be turned in daily and graded by the teacher or with older students they will self-grade some of their daily work Homework When introducing new skills to the students or the students need extra practice then homework will be sent home to help with further understanding. Returning papers Homework and other papers will be returned daily or the next school day. Papers will be graded daily and returned to the student so they will know what areas they are doing well in and also the areas that they need to work on. Communicating grades Homework and other graded papers will be sent home daily for the parents to be aware of the students progress. Each Monday the teacher will send home progress reports with each subject listed and the grade for each subject for the parent to sign and return weekly so the parents are aware of the students progress. Quizzes, other assessments Quizzes will be given to make sure the students are learning a new skill or skills that is introduced. Other assessments that will be used to grade students activities such as science projects or experiments and students can work together in groups. Other hands -on activities may include reading maps or work globes, etc. G) Structuring instruction Notebooks Notebooks will be used to keep activities and daily homework. Each day the student will place their notebooks in their desks and keep paperwork in them. For older students, notebooks will be kept for paperwork, materials and other paperwork for each subject. Folders Individual students folders will be keep and will also be put in their backpack and took home each day with daily work, homework and other paperwork. Other systems for instructional activities Weekly schedule and weekly newsletter will be sent home each Monday that lists each subject and the skills that will be taught for the week as well as any weekly reminders of upcoming events. Filler activities Activities will be set up in small groups or centers needed for extra educational activities. Education games will be used for the centers such as word games, reading activities, matching games, math games, etc. Giving instructions steps, posting etc. Each activities will be given specific instructions such as verbal or written instructions. H) Dealing with discipline problems in the classroom As a teacher there are many ways for classroom disruptions that are beyond our control such as intercom announcements and other classroom disruptions. In order to maintain appropriate behavior it is best to teach desirable responses regarding classroom interruptions. Reinforcing desirable behaviors When a student is behaving appropriately let the student be aware of the good behavior. For example, by stating, I really like the way James or Sally is sitting quietly and listening. I like the way Molly is raising her hand before asking a question. I am happy to see John, Amy and Matt standing in line quietly in the hallway. Praising good behavior helps others want to do the right behavior. Techniques for dealing with minor disruptions If minor disruptions occur the first approach would be to response to the student by the following procedures: Ignore Eye Contact Move closer in proximity Gesture or shoulder touch Questioning Techniques for dealing with chronic misbehaviors Dealing with chronic misbehaviors would include using some form of accountability by using a tally or other system to keep up with misbehavior as follows: Warning Written work Additional schoolwork Lose of privileges Send to principal/Note to parents/guardian Referral to principal or other personnel Referral to principal or other personnel would result as a last resort such as student refusing to listen to the teacher or being a disruption to the whole class. If the student were not responding to any action that the teacher has tried or offered then the student would be sent to the principals office for consequence of his/her actions. Techniques for dealing with severe problems If a student is threatening others, fighting or bringing inappropriate items into the classroom that the school has determined dangerous or illegal then I would follow school policy in regards to inappropriate behaviors. Student actions may result in the students being placed in school detention, expelled for a few days or in extreme cases expelled for the school year. Desists and desisting If a student has numerous issues regarding inappropriate behaviors and nothing seems to work to deter a negative behavior and the student still desists then it may be necessary to remove the student from the classroom and place the student in detention. Sending a written letter home to the parent or guardian to explain the student actions/behaviors. NOTE: Select the least intrusive strategy to gain students compliance. Avoid lecturing/nagging. Parent communication Communication systems- letters, notes, calls One of the easiest ways a teacher can communicate with a parent or parents is to send home weekly progress reports and weekly classroom newsletters with identified areas or skills to learn for the week. Another good way to communicate is through the school website. E-mail is also a great way to communicate but not all families especially in rural areas have Internet access. The teacher can also provide contact numbers or contact hours for parents to communicate with them. Conferences Parent teacher conferences are a great way to get to know the parent and the type of family that the student comes from. Understanding a students background will help understand their styles of learning and what works best for each individual student. Involvement Teachers can also involve parents in school activities or invite parent if they have the time and opportunity to volunteer for a day in the classroom. Most parents like to stay involved even if they are unable to volunteer and another way for them to be involved is to donate materials, money or other things needed for the school or classroom. Dealing with moods, changes in weather, illness, etc. There are different situations that will affect the school day. Changes in moods are often related to weather. Some children do better when it is a sunny day versus a rainy or snowy day. Another distraction for children regarding the weather is a forecast of snow and the anticipation of a snow day. Sometimes illness of a child affects the classroom schedule. A child may not be sick when they arrive at school but during the day may develop a fever or sudden illness such as stomach virus or other illness. If this occurs, the teacher would refer the student to the school nurse to contact the parent or guardian to pick the student up from school. Modification of activities for specific times There are certain times that modification of class schedule will occur such as field trips, student assemblies, school fire drills, tornado drills, pep rallies or other activities. The teacher will adjust the class schedule and be flexible and prepared for any situation. Preparation and procedures for substitute teachers As a teacher I would have lesson plans for each week that would list daily schedule and list subject areas for each day/week. If the teacher is planning on being absent then materials, textbooks, paperwork and other materials would be listed and given to the substitute teacher in advance if the teacher has made plans to be absent. In other cases, if the teacher is ill or has other emergencies then the substitute would follow the lesson plans and use material that are in the classroom to help teach the class. K) Management of various instructional formats Whole group instruction As a teacher I would complete whole group instruction by explaining to the classroom the activity or subject they will be completing. Whole group instruction for younger children learning to read would be completed with the students gathered in a semi circle on the floor the teacher would start with echo reading to help the students with fluency, comprehension and reading with expression. Another example of whole group instruction in the subject are of math the teacher would use math manipulatives to show fractions using blocks representing how many triangle in a rectangle. Small group activities (and reading groups for elementary) Small group activities would include different activities set up for the students to learn computer skills, math games, and reading. Small groups of reading for elementary students will also allow the teacher to assess the students in the small group reading fluency and comprehension as well as phonics being able to sound out letters and words. Other formats particularly appropriate to the grade level or subject matter. Setting up simple science experiments for younger children to let them explore and complete hands-on activities seem to help motivate children to learn about science and their environment. In older students the students would be able to have a science lab or science workshop to perform experiments to create their own hypothesis.
Friday, September 20, 2019
The Effect Of Globalisation On Corporate Social Responsibility
The Effect Of Globalisation On Corporate Social Responsibility This study will discuss the effect of globalisation on corporate social responsibility and interpret the current situation of the practice of corporate social responsibility in China. First, this study will give the comprehensive understanding of The Understanding of Corporate Social Responsibility and Globalisation Most firms take ethical and moral behaviours and activities expressing the concerns of consumers and shareholders interests or increase the investment in the corporate social responsibility projects. However, the previous aspects are not the true understandings of corporate social responsibility. Baker (2003) proposed that corporate social responsibility is about how firms employ and control their business activities and processes producing a positive outcome for the whole society. Moreover, the definition from the European Commission (2011) is more comprehensive and meaning, which is that companies incorporate social and environmental concerns into their business activities and the interaction with their shareholders and consumers to benefit the whole society. These definitions on corporate social responsibility concentrate on the improvement of social welfare and society. However, the definition from the European Commission further indicates that environmental, social and ethical i ssues are embedded in the business processes. In this study, the true meaning of corporate social responsibility is that firms integrate environmental, social and ethical issues in business processes and decision making process with the motivation of benefiting the stakeholders. The concept of globalisation is described as one of the most leading thoughts considerably affecting modern business theories and practices. This concept significantly make most scholars and practitioners concentrate on its influences on every aspect of human living and modern business, such as economic restructure, firms business operation, environment sustainability, culture, technology and governance (Bhagwati, 2004). Scherer and Palazzo (2008) proposed that globalisation is defined as a process of amplification and acceleration of social activities and economic cooperation across areas and countries. This process makes multinational corporates gain more free space and flexible to employ international business and trade for more profits. However, without more restricts on law, regulation and social influence in a specific area or country, new global problems and challenges are produced during this process, such as climate change, distribution of income and welfare and terrorism (S cherer and Palazzo, 2008). In early stage, globalisation involves the transformation and development of technologies in host countries, information sharing in different economies or continents, human resource mobility, and foreign investment from developed economies to less developed countries. However, both developed economies and developing economies have critically encountered religious, environmental and social issues resulting from globalisation (Elizabeth, 2005; Miles, 2007; Lauder et al., 2006). Under the influence of globalisation, economic liberalization, international cooperation between different countries and the previous aspects, such as the transformation of technologies and others, considerable countries have experienced the benefits from globalisation. Furthermore, these countries also need more efforts to be encountered with the challenges and threats created by globalisation. The Impact of Globalisation on Corporate Social Responsibility For multinational corporates, globalisation not only brings more opportunities and benefits for multinational corporates, but also makes multinational corporates adapt to the changing environment and accept the unprecedented challenges in the global level, industrial level and other levels. Corporate social responsibility is considered as one of the most significant aspects facing firms employing international business. In other words, multinational corporates reconsiders the fact that the moral, ethical, environmental and social issues should be incorporated into the process of decision making on business strategies and operations. Globalisation to a great extent promotes this evolution of corporate social responsibility all over the world. In one hand, globalisation further makes the public and organizations recognize and understand the negative consequences, such as the increasing income inequality, the exploitation of labour, and environmental unsustainability (Thomson, 2002). Since multinational corporates and their business further deepen this trend of the negative consequences, corporate responsibility is paid more attention to by the public and international community. However, on other hand, the development of international business and the activities of multinational firms are considered as the solution of global problems, such as the supplier of public goods and the protection of citizenship rights and human rights (Matten and Crane, 2005). Corporate social responsibility is to some extent viewed as one of the considerable forces to solve the negative consequences of globalisation and the existing glo bal problems. The following will give the specific discussion on globalisation and its effect on corporate social responsibility. In accordance with the theoretical perspective, there are two aspects of the effect of globalisation on corporate social responsibility. First, economic growth not only makes the public and national governments concentrate on welfare augmentation and its benefits for the society, but also makes them recognize that economic development is the consequence of the combination of social, economic and moral implications (Friedman, 2006). In ideal environment, economic growth will provide the equal distribution of income and welfare, the respect and protection of human rights and other aspects, which all people will share. However, globalisation to a certain extent further intensifies the phenomenon on inequality. During this process, who to be responsible for the balance between economic growth and inequality is considered as the significant path of coping with the negative consequences of globalisation. This study argues that governments, firms, consumers are described as the principal un dertaker. For firms, they are significant undertakers responsible for the public and social interests and moral issues. The firms incorporate social, environmental and moral issues into the process of their decision making and take the rational responsible behaviour and activities, which brings more and more profits for their shareholders and interests for their stakeholders in the long term. However, some firms made some decision and illegal and immoral and were responsible for the bad consequences. For instance, Enron scandal is considered as the most important example on illegal operation and misbehaviour making shareholders responsible for the huge loss (Healy and Palepu, 2003). Second, during the process of globalisation, the firms can maximize the efficiency and the performance of firms business through the worldwide allocation of resources. Nevertheless, the firms encounter the fierce competition beyond the spectrum of country or area. The competition not only brings more value and interests for their consumers, but also makes firms rethink their concerns of social, ethical and environmental issues and decision making process. There is a fact that more and more consumers concern the perception of firms environmental and social issues and socially responsible behaviours. Furthermore, the shareholders and stakeholders also focus on the implement of the strategies on environment and social communities. They will invest in the responsible and sustainable companies that produce the benefits and profits in the long term. Based on these facts from consumers and shareholders, more and more companies concentrate on the implementation and development of social resp onsibility. In summary, during the process of globalisation, there are the emergence of the global problems and negative consequences, such as global warming and climate change, the increasing unequal distribution of income and welfare, the abuse and invasion of human rights and others. These elements promote the focus and implement of corporate social responsibilities when multinational corporates employ international business and trade. Moreover, the worldwide competition and consumers and shareholders perception make the firms recognize and rethink corporate social responsibility and decision making process concerning environmental, social and ethical issues. The Practice of Corporate Social Responsibility in China China is considered as the second largest economy experiencing the rapid and stable economic growth and development, even in the term of financial crisis. The annual growth of Chinas economy is over 9 per cent, which is the worldwide fastest growing economy because of the implement of Open Door policy in 1978. Moreover, the economic development of China to a great extent is benefited from globalisation. Since implementing the trade and finance liberalisation and foreign investment policies, China is described as one of the most significant destinations of foreign direct investment. However, this process of globalisation results in the increasing pressure on environment and resource, labour relations and work conditions, human rights and community development because of the foreign firms seeking the labour force of cheaper cost and natural resource. Ho and Welford (2006) indicated that environmental pollution and community press in China made local communities and society stop new plants with environmental pollution and other projects. During the past three decades, the leading foreign companies are the dominated drive force to implement corporate social responsibility in China. Today, the Chinese Government recognized and understood the environmental pressure and the effect on the further development of economy and society. In terms of See (2008), a Harmonious Society policy proposed by Chinese President Hu Jintao is dedicated to develop a Chinese own development approach. One element of this policy is the sustainable development and social responsibility. More over, the Chinese Government has encouraged the private sector to implement corporate social responsibility. The following will focus on the two aspects of corporate social responsibility including the environment and the labour. In accordance with Liu and Diamond (2005), air pollution, water pollution, severe biodiversity situation and energy waster make China responsible for the worst environment and development pressure. This fact indicates that environmental issues may be considered as the most significant challenge or opportunity facing firms in China. For example, the leading milk production and packing firm-Mengniu cooperating with World Wide Fund for Nature aims to further reduction of carbon emission (China CSR, 2010). Furthermore, the Chinese Government promote corporate social responsibility and environment sustainable and protection from several aspects, such as the supervision and regulation making of the Governments State Environmental Protection Agency (SEPA) and the environmental requirement of IPO (Initial Public Offering) from the China Securities Regulatory Commission (CSRC). Referring to the labour, the rights of migrant workers and other labour issues in China cannot be effectively protected and at risk of exploitation (Welford and Frost, 2006). There are a huge number of migrant workers from home to southern cities to obtain better wages and others. Chan (2001) indicated that Shenzhen, as the first city of implementing the Open Door policy, has 12 million migrant workers, which account for over 92 per cent of the total population in Shenzhen city. Although there are some laws and regulation on labour relations and protection, the exploitation of labour exists in many provinces and may worsen. For instance, more than 13 workers employed by Foxconn Company in China committed suicide in 2010 because of labour rights (Pomfret et al., 2010). The severe labour rights and their work conditions are the most significant aspects facing the firms implementing corporate social responsibility.
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