Sleep in Sports free essay sample

Cheri Mah of the stanford rest issue center and research lab has been following rest designs and the impacts on the competitors execution. One of her investigations was with the Stanford University tennis crew. For five weeks every individual from the tennis crew was to get ten hours of rest for every night. The individuals who expanded their rest time ran quicker runs and played at the best of their capacity. Mah found that getting additional rest over half a month improved a competitors execution, temperament, and readiness for all competitors. Rest is significant for university and expert competitors who have full timetables and regularly travel for games. Competitors can without much of a stretch battle with getting enough rest because of being so occupied consistently. This hinders the competitors readiness and execution level to a base. Numerous competitors have set individual bests and have broken school and furthermore world records by sufficiently getting rest. We will compose a custom article test on Stay in bed Sports or on the other hand any comparable point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The purpose for this is on the grounds that while an individual is in what they call profound rest, is the point at which a development hormone is discharged. These hormones animate muscle development and fix body parts, for example, bones and muscles. The hormones additionally assist ignite with fatting keeping the competitor fit as a fiddle. REM rest additionally gives vitality to both the cerebrum and the body. On the off chance that rest is stopped, the body doesn’t have the opportunity to finish the entirety of the stages required for muscle fix, memory combination and the arrival of hormones. So what amount of rest does a competitor need? The appropriate response is seven to nine hours of the night for grown-ups and nine to ten hours for young people and teenagers. Competitors can judge by nodding off inside twenty minuets of hitting the sack and awakening without a caution implies that they are getting the perfect sum.

The Most Important Decision of My Life

The Most Important Decision of My Life. Over the span of our lifetimes we settle on manyâ significant and troublesome decisions that influence us. Theseâ choices influence our own and expert lives. Along these lines, we settle on these decisions with much idea andâ care. One of the most troublesome and significant choices Iâ have made was concluding whether to continue considering Engineer or unquestionably change to English Teaching, a vocation that consistently got my attention.The question was raised by my father, he realized that I wasn’t totally upbeat examining Engineering and after a fragile time of my life he needed me to be content and satisfied. Along these lines, I decided to become aâ teacher. It is critical to have a vocation that is satisfying,â and that would take into account helping other people accomplish their objectives. Fortunately for me, it’s worked out. I feel considerably more agreeable now and despite the fact that there was a great deal of weight on me I could adapt well to it.Besides, entering this profession allowed me to meet new individuals that have assumed a significant job in my life over the most recent 3 years. I wonder if my life would be any unique presently had I settled on an alternate decision. I guess I would be graduated and working in an industrial facility encompassed by machines and exhausting individuals and that’s certainly what I don’t need for my future life. In the event that you request that I settle on the choice indeed, my answer would in any case continue as before, on the grounds that I am content with my current conditions!

Arthritis Essay - 275 Words

Arthritis Essay (Essay Sample) Content: NameName of the professorSubjectDateArthritisThis is a disease of the skeletal system (specifically the bone) characterised by intense inflammation of the joints. The inflammation of the joints lead to an intensely biting pain on the body joints that eventually incapacitates its victim if no remedial activity is pursued. Well, there are several types and forms of this condition attacking several parts of the skeletal structure but the most common type of arthritis is called osteoarthritis (Calin 112). Some of its symptoms include: * Intense pain in the joints of the victim * Inflammation concentrated around the joints of the victim * General body fatigue but most pronounced in the body joints * Muscle aches and intense pain in the muscles followed by inability to walk * Malaise and loss of flexibilityTreatment and medicationOptions of sanatory of the conditions are varied depending on the type of the arthritis witnessed in the victims. The treatments can either be in terms of physical remedy or management of the condition using therapy (Calin311). These treatments include * Involving the affected joint in a physical exercise: Physical exercise offers the most reliable and tangible non drug treatment for this condition. Though occupational therapy falls into the category of non drug remedy, there involves tints of management drugs here and there in the process * Use of painkillers to ease the pains felt in the joints. Specifically, the steroids eases the pains significantlyHerbal treatmentsThe turmeric, or the Curcuma longa, has been found to be very effective in the management and treatment of this condition. The plant is practically ingested through the mouth either directly or ...

Social Media And Human Resource Management - 1590 Words

Social media The term social media generally refers to communication technologies and interactive platform, such as Facebook, Instagram or Twitter. A further definition is given by Kaplan†¨and Haenlein†¨ (2010) who described it as a group of Internet-based applications that allow the creation and exchange of User Generated Content, and emphasizes that any user of social media can be a content creator and can distribute to a network of users. In a broad term, social media is the social interaction via online information and communication technologies Utilising social media for business has been a strategy of human resource management in hiring process. Internet and technology has revolutionised the way people live and also led employers to attract and screen potential candidates on social media, such as Linkedin and Facebook (Zamaria C, 2007). The features of online platform make social media become a common method of attracting applicants for human resource function. For instance, the speed and no geographical limits are distinctive features of online recruitment (CIPD, 2010). A survey conducted by the US Society for Human Resource Management found that the number of organisations that reported using social media as an HR recruiting tool had grown from 56 percent in 2011 to 84 percent in 2015 (SHRM, 2016). Some researches reported that the use of social media is an inevitable trend of hiring strategy in the age of Internet; therefore, employers could not ignore theShow MoreRelatedSocial Media As An Aid For Human Resource Managem ent1616 Words   |  7 PagesThe world of social networking services is rapidly increasing, and it is commonly used in the workplace in Australia. Boyd, and Ellison, (2007), referring to their journal Social Network Sites define social network sites as: â€Å"Web-based services that allow individuals to construct a public or semi-public profile within a bounded system, articulate a list of other users with whom they share a connection, and view and traverse their list of connections and those made by others within the system.† pRead MoreOpportunities and Challenges of Social Media in Human Resource Management3320 Words   |  14 Pagesof Social Media in Human Resource Management Ahmed AL-Riyami Webster University HRMG 5000 STUDENT #4045582 CELL # 314-546-9979 ABSTRACT This paper covers numerous opportunities and challenges that human resource management could experience while engaging into social media in the workplace. A number of opportunities that could benefit the organization in using social media are enhancement in the HR recruiting process, communication and productivity of company. Also, social media canRead MoreSocial Medi A Social And Technological Innovation1119 Words   |  5 PagesIntroduction: Social media are the various forms of user generated content and collection of websites and applications that enable people to interact and share information online. Now a day most of organizations are working using online services or sites that focus on building and reflecting on social relations among people. â€Å"Social networking on websites is a social and technological innovation that cannot be ignored anymore in the workplace† (Awolusi, 2012). Social media has become more popularRead MoreHow Social Media Has Revolutionized The Way People Live1729 Words   |  7 PagesThe term social media generally refers to communication technologies and interactive platforms, such as Facebook, Instagram or Twitter. A further definition is given by Kaplan†¨and Haenlein†¨ (2010) who described it as a group of Internet-based applications that allow the creation and exchange of User Generated Content, and emphasizes that any user of social media can be a content creator and ca n distribute to a network of users. In a broad term, social media is the social interaction via online informationRead MoreThe Professional Field Of Human Resources1135 Words   |  5 PagesCDEV1020: Career Prep Labour Market Assignment Natalie Cluthe 7002371 Due: November 26th 2014 Rob Straby Professional Area of Focus: In this assignment the professional field of Human Resources will be focused on with an emphasis on the specifics of recruiting and selecting. Human Resources at its core, is a focus on the people within an organization. Largely associated with hiring, safety, wellness and training along with benefits and employee motivation, HR representatives are an absoluteRead MoreHuman Resources Case Study829 Words   |  4 PagesINDUSTRY Human resources have quickly become one in all a businesss most valued and vital departments. An organization is just nearly as good as its folks, and time unit departments are accountable for transferal in and retentive that talent. As with nearly each job operate, the time unit field has modified dramatically within the last decade, primarily thanks to technology. News Daily spoke with time unit and hiring specialists regarding the evolution and way forward for human resources and theRead MoreHuman Resources Management : Human Resource Management835 Words   |  4 PagesHuman Resource Management â€Å"They humanize the brand and help workforce communities thrive† (Who). A human resource management position may be the job for you. Every business and enterprise has a human resource manager, including Starbucks, Disney and even Apple. This job includes planning and coordination, organization, consulting employees and to oversee the work and employees. All the schooling and stress that comes along with this occupation pays off in the end with an enjoyable job. HumanRead MoreInvasion Of Privacy And Discrimination Essay1452 Words   |  6 Pagesyet one can always use these technologies in a way that can negatively impact our lives. It all comes down to morality and ethics. In this essay I will be discussing the Ethical issues within Human Resource Management in relation to the invasion of privacy and discrimination and how Human Resource Management can outlay programs where it can achieve its objectives without crossing ethical boundaries In today’s world where technological advances have made our lives so much better and convenient, accessRead MoreSocial Media Policies, Concerted Activity, And Hr Management1320 Words   |  6 PagesCase Study: Social Media Policies, Concerted Activity, and HR Management DeVry University â€Æ' Introduction Social media is one of the newest technological advances that have found its way into the foundation of our lives. Part of our lives is how we make a financial living. For some people what we post online can find it s way into our work environment. Sites like LinkedIn have been able to improve business relationships and Facebook advertising has weaved its way into almost every marketing planRead MoreManagement, Strategy And Marketing851 Words   |  4 PagesMANAGEMENT, STRATEGY MARKETING STRATEGIC PLANNING  · PROJECT MANAGEMENT  · PARTNERSHIP MANAGEMENT Delivers brand-conscious long and short-term growth solutions in support of sales and revenue goals. Researches, analyzes, builds business case for and executes ROI-driven marketing programs and sales tools. Nurtures partnerships across lines of business to ensure alignment with enterprise and regional business strategies. Polished communicator who fosters collaboration and builds consensus

Contemporary Approaches to Psychology - 768 Words

Contemporary Approaches to Psychology The Latin prefix â€Å"psych† is translated into â€Å"mind or soul†. The suffix â€Å"ology† means the â€Å"study of†. Therefore, the study of behavior and mental processes is known as psychology. This field of study deals with animal and human behavior to the environment to which they are exposed. The purpose of psychologists studying the behavior of their â€Å"subjects†, or the people or animals being observed or tested, is to find four main things. These goals are to describe, explain, predict, and/or influence the subject’s behavior. Contemporary psychologists go about their research with six main methods of study. These contemporary methods of study are Psychoanalytic Psychology, Behavioral Psychology, Humanistic†¦show more content†¦A problem included with this method is the fact that not everything in behavioral psychology is observable. Many aspects of psychology are mental not behavioral. The Humanistic approach to psychology is the approach that focuses on humans’ personal growth. Humanists, or psychologists who use the humanistic method, believe that the stimuli a human is exposed to is just the background of their actions. The human’s internal growth drives his/her actions. A problem with this method is that it is impossible to quantify the emotions on how a person handles an experience. Cognitive psychology is the study of how a person comprehends and stores information. The researchers who study cognitive psychology are known as Cognitivists. These psychologists focus on the habits that subjects use to remember information and then later retrieve the information. Using the scientific method, Cognitivists go through a series of steps to test our thinking, language, problem solving, and creativity. They then take the results of their studies and make conclusions on how information is processed, stored, and used. Problems associated with this method are the chance that subjects might have already learned the information earlier in life. Another viewpoint of psychologists is Biological psychology. This is a mix of psychology and biology. Psychobiologists who study this are more scientist than psychologist. They believe that genetics, the nervous system, the brain,Show MoreRelatedContemporary Approaches Of Psychology And How They Interpret Drug Use897 Words   |  4 PagesContemporary Approaches in Psychology and how they Interpret Drug Use The seven contemporary approaches or theories in psychology include Biological, Behavioral Psychodynamic, Humanistic, Cognitive, Evolutionary, Sociocultural. These seven contemporary approaches allow us to interpret the behavior of individuals. Each perspective makes certain assumptions about human behavior. For this analysis we will review the behavioral and sociocultural approaches in psychology and compare how they interpretRead MoreThe Diver810 Words   |  4 Pagesse Nature of Psychology The Diverse Nature of Psychology Christine Woyner PSY 490 September 19, 2011 Edna Foster The Diverse Nature of Psychology The diverse nature of psychology begins with making a difference in a diverse setting. This involves the implementation of critical psychology concepts, subdisciplines and subtopics, motivation, behaviorism, and cognition. Moreover, these subdisciplines and subtopics may be applied to other disciplines in contemporary society. In additionRead MoreThe Theory Of Leadership And Management884 Words   |  4 Pagesis not a new concept, it is certainly being promoted as an essential factor in our business cultures and personal lives. This analysis of leadership takes a look at some of the classical models and theories and compares them to contemporary approaches. Classical Approaches In discussing leadership and management, the term authority brings an interesting aspect to the conversation. Authority, according to Barnard (1996), is subjective and objective in nature and is ineffective in specific instancesRead MoreThe Contemporary Approaches Of Management904 Words   |  4 PagesThe contemporary approaches to management began development in the mid-1900s with roots in the classical approaches to management. These methods are sociotechnical systems theory, quantitative management, organizational behavior, and systems theory (Bateman Snell, 2013, pp. 24-39). Each approach to management varies to some degree, with a focus on sociology and psychology, or math and science. Each one is affected by or has an effect on the environment around them. Over the century, improvementsRead MoreEssay about Classical Conditioning and Hancock John Hancock1411 Words   |  6 PagesMOVIE REVIEW: â€Å"HANCOCK† 1 Movie Review: â€Å"Hancock† Emanuel Vasquez Professor: Michael Christensen Psychology 1010-004 Utah Valley University February 28, 2013 MOVIE REVIEW: â€Å"HANCOCK† 2 Movie Review â€Å"Hancock† John Hancock (Will Smith) is a powerful superhero who has become a looser because of his addiction to alcohol and clumsy acts. He has also become the most hated person in Los Angeles. Even though he has saved many lives, he also destroyed many properties, costing theRead MoreHumanistic Psychology Essay1421 Words   |  6 Pagespeople to be merely the means for accomplishing economic and political ends. They have reminded their contemporaries that the purpose of institutions is to serve and advance the freedom and power of their members. In Western civilization we honor the times and places, such as Classical Greece and Europe of the Renaissance, when such affirmations were expressed. Humanistic Psychology is a contemporary manifestation of that ongoing commitment. Its message is a response to the denigration of the humanRead MoreHistorical Background Of Sigmund Freud s Theory Of Psychoanalysis774 Words   |  4 PagesHistorical Background Sigmund Freud dedicated the majority of his time on this earth to mainly covering his theory of psychoanalysis. He did not however have a lot of patience from contemporaries who diverged from his psychoanalytic principles. He attempted to keep control over the movement by expelling those who dared to disagree. Carl Jung and Alfred Alder, for example, worked closely with Freud, but each founded his own therapeutic school after repeated disagreements with Freud on theoreticalRead More Humanistic Psychology Essay1424 Words   |  6 Pagespeople to be merely the means for accomplishing economic and political ends. They have reminded their contemporaries that the purpose of institutions is to serve and advance the freedom and power of their members. In Western civilization we honor the times and places, such as Classical Greece and Europe of the Renaissance, when such affirmations were expressed. Humanistic Psychology is a contemporary manifestation of that ongoing commitment. Its message is a response to the denigration of the humanRead MoreAn Investigation Of The Experiences And Meaning Of Xenophobia At Johannesburg1066 Words   |  5 PagesV. (2006). Using thematic analysis in Psychology. Qualitative Research in Psychology, 3:2, 77-101. Chinomona, E., Maziriri, E.T. (2015). Examining the Phenomenon of Xenophobia as Experienced by African Immigrant Entrepreneurs in Johannesburg, South African: Intensifying the Spirit of ‘Ubuntu’. International Journal of Research in Business Studies and Management, 2:6, 20-31. Creswell, J.W. (2003). Research design: Qualitative and Mixed Methods Approaches. California: Sage Publications. CrushRead MoreSnapshot1702 Words   |  7 Pageswhose analytical psychology became an alternative form of depth psychology. Other well-known psychoanalytic thinkers of the mid-twentieth century included Sigmund Freuds daughter, psychoanalyst Anna Freud; German-American psychologist Erik Erickson, Austrian-British psychoanalyst Melanie Klein, English psychoanalyst and physician D. W. Winnicott, German psychologist Karen Horney, German-born psychologist and philosopher Erich Fromm, and English psychiatrist John Bowlby. Contemporary psychoanalysis

Catherine rampell free essay sample

Catherine Rampell’s â€Å"A Generation of Slackers? Not so much† starts her essay out by quoting strong and negative opinion statements made by people who believes Generation Y are lazy, dumb and etc. From the beginning of her essay Rampell had used a Tone that set out to make readers believe like she was attacking Generation Y but ironically transition the tone of her work into a defense towards generation y. It proves her defense by quoting evidence to support her views of Generation Y (â€Å"Today’s young people are very focused on trying to work hard and to get ahead†). To strengthened her opinion Rampell used flashback to remind readers that the demeanor and the behaviors of Generation Y â€Å"Are nothing new-they’ve been levied against generation x and etc. , even Aristotle and Plato were said to express similar feeling about the slacker youth of their times. † After showing evidence to how Generation Y are not lazy as they seem to be viewed as but instead hardworking and productive as well, Rampell begins to use contrast between Generation Y and Generation X at the end of the essay to support her views. We will write a custom essay sample on Catherine rampell or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page One key difference between Generation Y and Generation X is technology. It is agreeably that this generation work ethic are different from the older generation because of the introduction of advance technology to us. Technology may had help boost our grade up into an easy A that still did not stop us to be productive. It was stated that between 1989 and 2006 teenagers who were volunteered doubled to 26. 4% from 13. 4%. This clearly verifies the title of the essay â€Å"A Generation of Slackers? NOT SO MUCH!

Lego Technic Essay Example

Lego Technic Essay LEGO the well-know children’s building system has been around for a long time and in an age when new toys come and go with astonishing rapidity and technology- based toys like video games are reaching impressive heights of sophistication, it might be difficult to understand the enduring market appeal of these basic building blocks.. Well the answer is that LEGO has changed with the market and the company, currently owned by the founder’s randson Kjeld Kirk Christiansen, continues to invest large sums around the world to understand changes in children’s tastes and to explore new product developments based around its mission ‘to inspire children to explore and challenge their own creative potential’. The name ‘LEGO’ is an abbreviation of two Danish words â€Å"leg godt†, meaning â€Å"play well†. The company was founded by Ole Kirk Christiansen in 1932. It is now the world’s sixth largest manufacturer of toys, with i ts head office in Billund, Denmark, branches throughout the world and some 5000 employees its products are sold in more than 130 countries.The traditional interlocking LEGO brick has twice been named toy of the century by Fortune Magazine then by the British Association of Toy Retailers, although in its present form it was launched in 1958. Approximately 17. 8 billion LEGO bricks and other components are made every year. However the product range is now far wider than the basic brick with ‘classic’ products like LEGO DUPLO, LEGO CITY, LEGO TECHNIC being constantly upgraded and added to with concepts like LEGO MINDSTORMS (robot building sets).There are theme based products like LEGO Harry Potter, Spiderman 2, Bob the Builder and Star Wars, introduced under licence and there are brand new products like CLIKITS and BIONICLES. BIONICLES allows children to construct action figures like knights and to develop a detailed online world into which they can be placed to play throu gh a story. LEGO have also moved into different market segments. LEGO BELVILLE is aimed at young girls, allowing them to construct scenes from everyday life and, more recently, moving into the world of fairy tale with princesses, fairies and butterflies. These developments have evolved hrough four ‘eras’: the first was the developing construction and building as the central elements in play; in the second the LEGO products gained motion through wheels, small motors and gears; role play formed the third era, when LEGO figures were born; and the fourth era introduced intelligence and behaviour. Alongside this LEGO has developed numerous ‘play themes’ for all their products such as fire station, police, airport, knights, castle and racing cars. There are also four LEGOLAND theme parks around the world in Denmark, England, Germany and California, USA with a LEGOLANDDiscovery Centre opened in Berlin in 2007. Strategic partnerships have played an important part i n recent innovations. In 1984, before digital development really took off, LEGO entered into a partnership with Media Laboratory at Massachusetts Institute of Technology (MIT), USA. By blending physical and virtual worlds into an integrated play universe, the company came up with new products. LEGO TECHNIC Computer Control was the first tangible product of the partnership, launched in 1986. This paved the way to the introduction in 1998 of LEGO MINDSTORMS, integrating robot technology 2008 Professor Pal Burns. Extract from: Corporate Entrepreneurship: Building the Entrepreneurial Organization (2nd Edition), Paul Burns, Palgrave Macmillan, 2008. with LEGO constructions systems and enabling children to create and programme intelligent LEGO models. LEGO, in partnership with a US non-profit organisation called FIRST (‘For Inspiration and Recognition of Science and Technology’), have established FIRST LEGO League, a worldwide tournament in which children compete by designing their own robots and participate in a series of scientific and mathematical or technical projects.The 2006 version, LEGO MINDSTORMS NXT, allows children to build and programme a robot that can see, hear, speak, feel and move in just half an hour. The company’s web site LEGO. com is more than just a showcase for the company’s products, it allows children to play games, enjoy stories and undertake activities. It is important because stories spur children to play games. Over 25% of toy sales are now related to movies or TV series and, since none to date have featured LEGO parts, it is important for the company to be able to inspire children through its own communication medium.In 2006 the web site was one of the top 25 ‘Lifestyles and children’s websites’ in the USA, building a virtual community of LEGO enthusiasts. LEGOfactory. com even allows children to build virtual LEGO models, exhibit it in a virtual gallery and then order the parts, if they wan t. Concept and product development take place primarily at the company’s headquarters in Billund at the Concept Centre. This creative core is made up of 120 designers representing about 15 nationalities, most having trained at Art school. The company also has what it calls ‘listening posts’ – otherwise known as Concept Labs in Munich,Barcelona, Los Angeles and Tokyo. At these Labs children from four very different countries are encouraged to try out different combinations with the same LEGO pieces and create worlds of their own, which the company can incorporate into it’s ‘play themes’. The Labs try to spot trends in children’s play, understand the motivations behind this and to translate them into what it means for the company and new product development – effectively trying to systematically understand children’s’ creativity by observing them at play. The Labs also take an active role in the product concep t and early development phase of any new product.Visit the company web site on www. lego. com to see some of the features described in this case. Questions 1. If you were in charge of LEGO what would you want the Concept Centre and its Labs to find out and how would you set about getting that information? 2. How important are strategic alliances? How do they influence innovation? 3. With whom does the company develop relationships? What role do they serve and how are they developed?  © 2008 Professor Pal Burns. Extract from: Corporate Entrepreneurship: Building the Entrepreneurial Organization (2nd Edition), Paul Burns, Palgrave Macmillan, 2008.

Life bestowed by life destroyed essays

Life bestowed by life destroyed essays Now at days logic plays an important role in our way of thinking. It is outrageous to belief that if a treasure map would be found, the individual who detected it would leave the massive treasure to be undiscovered. It is cogent that throughout time noting has obstructed the human race from extracting all opportunities to all scientific findings. A little more than a decade ago a treasure was found. The treasure to seize human suffering by fatal diseases throughout stem cell research was initiated. A reasonable and logical rebuttal to this miraculous discovery is to be pro embryonic and adult stem cell research, uncover all opportunities for progress, surpass all barriers to progress, and to learn about the stem cells inexhaustible potential. Stem cell research offers unprecedented opportunities for developing new medical therapies for terminal diseases All specialized cells arise originally from stem cells and ultimately from a small number of embryonic stem cells that appear during the first few days of development.(Monitoring Stem Cell....P.2) . Embryonic stem cells are one of the various stem cells being explored so far. This is by far the most promising of all. Embryonic stem cells are found in the inner cell mass of the human blastocyst, an early stage of the developing embryo lasting from the 4th to 7th day after fertilization.(Stem Cells and The....P.1) Embryonic stem cells mainly come from in vitro fertilization, which is the developing of an embryo outside the human body. Another resource from which scientists obtain embryonic stem cell is by aborted fetuses that are donated for research. All opponents to stem cell research know that embryos are destroyed tin the process of study, but what they dont know is that the embryos are being destroyed anyway. Because many couples will continue turning in to vitro fertilization, in order to have children, this destruction of embryos will proceed regardless of ste...

Thermal Storage Systems Research Paper Example | Topics and Well Written Essays - 500 words

Thermal Storage Systems - Research Paper Example A basic thermal storage system â€Å"cools a storage medium then saves the stored cool medium to be reused at another time.† (Washington State University) What is meant by defining thermal storage systems is simply that energy is stored and then used at a later time. The storing of this energy allows the user to save. The energy that was saved is not wasted and can be used when needed. Many traditional heating and cooling systems waste too much energy. That is why thermal storage systems are so convenient. What would normally be wasted is saved and used for later. The main way that a thermal storage system can be used is by allowing energy to be stored and saved for later. A residential installation of thermal energy storage systems can help cool a house. A home can store energy in the thermal energy storage system at night when it is cool, and then distribute the stored energy during the day when it is most needed. This is a money saving way to cool a home. This same process will also apply to small commercial businesses. The system can be modified to fit existing systems but the system will require an area to be used to store energy. This storage area can be located in a crawl space, basement or a large enough utility room. Using thermal energy storage systems for air conditioning is complex in a way but easy to operate.

Apple and Amazon Companies Essay Example | Topics and Well Written Essays - 250 words - 15

Apple and Amazon Companies - Essay Example The present research has identified that Amazon.com, Inc. is an American-based company that dominates the United States retail markets. The company deals with electronic commerce and it has strived to become the best online-based retailer in the region. It originally started as an online bookstore but in the recent times, it has greatly diversified into the sale of compact disks, furniture, software, toys, video games, food, electronics, and jewelry. Just like Apple, Amazon produces consumer electronics such as the Fire TV sets, Fire mobile phones, Fire tablets, and the Amazon Kindle e-book. The company has separate websites for its different market regions. Some of its market regions include; the United States, Canada, France, Germany, United Kingdom, Italy, Netherlands, China, and Japan. The graph in the paper is essential in determining the various strategies different companies use in their marketing programs. Apple and Amazon are no exceptions in this situation. The graph compar es the different marketing strategies used in a period of two years against their popularity among companies. An analysis of these strategies would act as a good way to compare and contrast the two companies. According to Moorman, Apple has managed to emerge as the best overall winner of marketing excellence surveys, and the latest being the 2012 award. Scrutinizing the company’s marketing policies would be a good starting point for this analysis. Just as Moorman continues to explain, Apple has been successful in the electronics market primarily because of its marketing strategies. Apple’s marketing approach constitutes the following three strong pillars: empathy, focus and impute. Empathy implies that the company should be in a better position to understand the needs of their customers than their competitors do. In a move to maintain focus, the company puts its attention to important opportunities that will enable them to be in apposition to do a perfect job.

Learning Agreement Essay Example for Free

Learning Agreement Essay In R Tours, I was assigned in the Inbound Department and I learned a lot from there. One of the main duties in the department is the inbound operation. The inbound operation consists of several tasks. First to create interesting and excellent tour packages, then, promote them locally and internationally and finally handling them. We may receive request or booking by telephone, fax, letter or email from individuals, local and international groups. Most of the time a normal booking will have information on the type of tour package chosen, the length of stay, the number of people and additional services required such as a buffet set up instead of an a la carte menu or providing the welcome drink in the airport instead of the hotel. Normally we reply by thanking the person or the foreign company involves and we include all the necessary information such as the detailed itinerary, the cost of the tour and most important our confirmation for handling the tour. Then we will wait to get a confirmation from them before starting to make all arrangements and preparations. The confirmation includes the date and time of arrival, the flight number if they are arriving by airplane, names plus passport numbers of clients and the rooming list. It is only after receiving the confirmation that we begin to work on arranging and preparing the booking of hotels, restaurants, transportation vehicles, museum tickets and sometimes airlines tickets if they are intend to fly to the south of the country. We also, arrange the visas and prepare the travel insurance. We assign people who are going to take care of the group such as tour leader, tour guide and driver. Then we prepare the reservation forms and we send them to our suppliers. The reservation form includes the services requested and the number of pax and sometimes more information according to the kind of supplier. In a case of a hotel for example, the reservation form will include extra information such as the date of checking in and out, the number and what type of room and type of payment. Suppliers may be hotel, resort, motel, museum, restaurant, theme park, car rental, motor-coach company, a marina, a diving center or anything else. During peak season we have difficulties in getting the right accommodation or some other services that was mentioned in the tour package, in this kind of situation we, must think of an alternative and inform the client about the changes and finally when both of us agree we proceed with the arrangement. The next task is to handle the group from the first day to the last day. The most important rule with the western group is being punctual because they are used to it and they do not like to wait for anything or anybody even from their own group. Make sure everything goes according to the itinerary timing. All the employees and suppliers involve must take this into consideration. In case of lateness they may complaint and even ask for refund for that particular service. All the time make sure that everything is ready in advance. For example, during the arrival day, the tour guide and the motor coach must be present at the airport at least one hour before the plane lands and provide the tour guide with a small board having the name of the group to make it easier for the group to find him. We need to monitor the group every single day and keep in touch with the tour leader. All the international groups have their tour leader and building an excellent communication or relation with him or her is really important because the tour leader is the one in charge of the entire group and he or she plays a very important role to insure that the tour is conducted as planned. Carrying daily briefing with him or her helps to find out what happened the day before and if any change has to be done for the next day. In the department we need to carry meetings to resolve any kind of problem during the tour. I learned to build strong relation with our suppliers to minimize the problem and complications. In the beginning I was facing many problems of getting what I wanted and it used to take days of negotiation before getting it. I realized that certain suppliers such as five star hotels or dine dining restaurants were not responding positively to our request because they were preferring to deal directly with the customers or with reputed tour operator company. According to their opinion, we were not qualified or capable of bringing much business and I was really disappointed by their discrimination and behavior but my personal and communication skills helped me to accomplish whatever I wanted from them. It is sad to realize that they are used to work this way, they dont easily cooperate with small companies and I needed to win their trust. Finally they decided to really do business with me and everything was working smoothly after that. I think and believe that these hotels or any other suppliers should cooperate and build a better relationship with the small tour operators in order to benefit from each other. I definitely agree that we were not in the same level as those large tour operators such as Z Tours but we proved to these hotels income as well. However, I was pleased that after many months of hard work, we were able to increase the number of bookings with them month after month. During my time spent in R Tours, I learned to better understand the procedure of handling tour packages. Now I am more confident of myself and well prepared due to all the experience that I had acquired while working there. I would like to conclude by saying that inbound operation is about using your capabilities, trying your strength in all the different tasks involves and be able to solve any problem happening during the tour by relating to your learning experience at the work place.

Political Philosophy Essay examples -- Politics Essays

Political Philosophy Part One (Question 2) Aristotle, Locke, and Hobbes all place a great deal of importance on the state of nature and how it relates to the origin of political bodies. Each one, however, has a different conception of what a natural state is, and ultimately, this leads to a different conception of what a government should be, based on this natural state. Aristotle’s feelings on the natural state of man is much different than that of modern philosophers and leads to a construction of government in and of itself; government for Hobbes and Locke is a departure from the natural state of man. Aristotle’s emphasis is on the city-state, or the political world as a natural occurrence. He says â€Å"every city-state exists by nature, since the first communities do.† (Aristotle 3). Aristotle continually reiterates the notion that the creation of a community comes from necessity; individuals aim at the highest good of all, happiness, through their own rationality, and the only way to achieve happiness is through the creation of the city-state. Aristotle follows the creation of a household and a village to the creation of the city-state in which citizens are able to come together to aim at the â€Å"good which has the most authority of all,† (Aristotle 1) happiness. In turn, this necessity for the formation of a city state comes from the idea of man as a rational being. â€Å"It is also clear why a human being is more of a political animal than a bee or any other gregarious animal†¦ no animal has speech except for a human being.† (Aristotle 4). For Aristotle, human beings are political animals because of their ability to speak, their ability to communicate pleasures and desires, and their ability to reason. Aristotle’s state com... ...ased on their heritage as nobles or the virtues of their fathers. Burke states that â€Å"there is no qualification for government but virtue and wisdom,† (Burke 561). The most compelling argument for Burke against Locke is his idea that â€Å"government is not made in virtue of natural rights, which may and do exist in total independence of it†¦ but their abstract perfection is their practical defect.† (Burke 564). Burke looks at the rights laid out by Locke and Rousseau and scoffs at them, stating that they have no merit in the real world, attractive as they are in principle. He believes that the pretended rights of these theorists are all extremes, and are therefore morally and politically false. Burke believes that â€Å"the rights of men are in a sort of middle,† (Burke 565), and their incapability of definition completely contradicts the extreme rights as defined by Locke.

Gas and Soft Drinks Essay

1- That would be inelastic. Even though people gripe about the rising prices, that doesn’t stop people from stopping by the gas pumps to fill up. Elastic is more like candy bars or soda; if priced at 50 cents, there will be high demand, but if the price rises to 2 dollars, the demand will go down. Because there are many alternative brands for Coca Cola that have more or less the same taste. When the price of coca cola rises, demand decreases because consumers will find alternative brands that taste the same but at a lower price, therefore demand is elastic. Demand for soft drink as a whole is inelastic because whether or not the price increases/decreases, demand would not decrease/increase by a whole lot, since it’s the consumers’ preferred choice of drinks (just like milk is inelastic). Just because the price increases, doesn’t mean that consumers will start to drink water all the time, they’ll just drink less amounts of soft drink than usual (and vice versa). Elastic means by increasing the price, the demand for that product decreases as well. For example when the price of lamb increases, people will shift to chicken. We say the demand for lamb is elastic. Inelastic means, no matter how much the price changes, people still use it and the demand doesn’t change a lot. Same as your example, Although the oil price increases, but the demand for oil didn’d decrease. 2-petrol is also sold from especialy designed petrol pumps which costly to buld and operate . in the other hand coke and soft carbonated drinks is sold everywhere and can be sold to anyway and any gae. patrol selling you must be an adult and hold a drivers licience . Gas in the long term has higher elasticity of demand. meaning since in short term people do not have much choice,so they consume whatever is available at whatever price. 3- the coke is advertosed on over hundered tv channels around the world and it is the best known trademark in the world is sold in about one hundred and forty countries to 5. 8 billion people in eight different languguages . The cross price elasity of demand would be for the coca cola since the demand for it is growing A third example of cross-price elasticity is between Coke and Pepsi. If the price of Coke increases by 10%, then the demand for Pepsi will increase by 20%. This results in a cross price elasticity between the two of 2. Like the example above, these two would be substitues since the cross-price elasticity is greater than zero. http://mbaecon. wikispaces. com/file/view/cross_2. gif/30502983/cross_2. gif.

The Infectious Nature Of The Disease - 1001 Words

Throughout history there have been many diseases that have baffled medical professionals. The early study of a diseases origin has ensured the survival of mankind against wide spread death and illness. Puerperal, also known as Childbed Fever, is a disease that causes widespread death and infection in women soon after childbirth. (science/puerperal-fever) The infection can affect any part of the female reproductive system. (science/puerperal-fever) Ignaz Semmelweis, a Hungarian physician, discovered that puerperal was an infectious disease that can be controlled by the use of an antisepsis technique. (Merckle) He also discovered that it was infectious and contagious. (science/puerperal-fever) Without the implementation of antisepsis†¦show more content†¦(Control) Countless numbers of women perished before the need for proper handwashing came to light. Ignaz Semmelweis discovered the need for proper handwashing procedures when he began work at a local maternity clinic in Vienna. (Zoltan) Semmelweis made it his mission as a physician to back any inquiries that he made with scientific evidence. (Admin) Many women gave birth at home during this time period, but those who went to local clinics found themselves at risk of contracting this deadly disease. During this period in history, it was still believed that the origin of infectious diseases was caused by miasma, overcrowding, and poor ventilation, Semmelweis dug further to discover the true origin of the disease. (Zoltan) Against his chief’s wishes, Semmelweis conducted a series of experiments to determine if there was a pattern in contraction of the illness. (Zoltan) He studied two sets of patients. The first set of patients that he observed were looked after in a maternity ward that was primarily staffed by male doctors and male medical students. (Davis) The second set of patients were attended to by female midwives only. (Davis) Semmelweis observed that the patients that were being cared for by male staff were contracting the illness at a much higher rate than that of those being cared for by female staff members. (Davis) He observed that the position that the mother gave birth in had no effect on whether or not she contracted the disease in either

Essay on Vietnam War and Its Effect on America - 1769 Words

In 1965, the United States of America officially enter the war against North Vietnam. After the Gulf of Tonkin incident where North Vietnamese attacked two U.S. ships on August 2nd and 4th, 1964, this event was a chance for U.S. President Lyndon Johnson to give authority for U.S. to enter war in Vietnam. United State involvement in Vietnam War was an approach to seize the communist aggression. A campaign authorized by President Johnson called â€Å"Operation Rolling Thunder† which started on February 24th, 1965 is a series of extensive bombing directed towards the North Vietnamese predicted to be eight weeks long until the North Vietnamese surrender to U.S. power. However, this campaign lasted two years longer than expected. On March 8th,†¦show more content†¦Why are these realities our concern? Why are we in South Vietnam? We are there because we have a promise to keep. Since 1954 every American President has offered support to the people of South Viet-Nam. We have helped to build, and we have helped to defend. Thus, over many years, we have made a national pledge to help South Viet-Nam defend its independence. And I intend to keep that promise... We are also there to strengthen world order. Around the globe, from Berlin to Thailand, are people whose well being rests, in part, on the belief that they can count on us if they are attacked. To leave Viet-Nam to its fate would shake the confidence of all these people in the value of an American commitment and in the value of Americas word. The result would be increased unrest and instability, and even wider war. We are also there because there are great stakes in the balance. Let no one think for a moment that retreat from Viet-Nam would bring an end to conflict. The battle would be renewed in one country and then another. The central lesson of our time is that the appetite of aggression is never satisfied. To withdraw from one battlefield means only to prepare for the next. We must say in Southeast Asia as we did in Europe in the words of the Bible: Hitherto shalt thou come, but no further.... Our objective is the independence of South Viet-Nam, and its freedom from attack. We want nothing forShow MoreRelatedEffects Of The Vietnam War On America1559 Words   |  7 PagesDoogan America in history 3H, Pd. 8 20 January 2015 Effects of the Vietnam War The Vietnam War is one of the most debatable and controversial wars in U.S. History. To this day people are questioning why we ever entered a war that was over 8,000 miles away. Why would we put our soldiers through such harsh fighting conditions and why would we spend so much money on a war that was not ours? Some people say that U.S. involvement was necessary to help end Communism and important to keep South Vietnam fromRead MoreThe Vietnam War And Its Effects On America2000 Words   |  8 Pagesstallion of equality with triumphant fervor from World War II, the United States of America prioritized the containment of communism as its foreign policy outlined by the Truman Doctrine in 1947. The U.S eventually found itself in the middle of rising communist nations in the Pacific and European theaters. In an increasingly expensive and hopeless effort to prevent communist Ho Chi Minh unifying Vietnam under the red flag of the hammer and sickle, America officially sent troops to the Sou theast Asian nationRead MoreEffects of the Vietnam War on America1293 Words   |  6 PagesThe Vietnam War, from first hand point of thought is where a great deal of the confusion had started in the United States. It was certainly a rough decade during that time period, ranging four presidencies during the war itself with the exception of Harry Truman helping the French in the beginning. When in class we talk about the national approval rating for the American people towards their government and it is surprisingly low, about a quarter of the population. Through first hand interviews ofRead MoreEffects Of The Vietnam War On America2038 Words   |  9 PagesThe Vietnam War is an event in history that resonates through time way past the period of its actual occurrence. Aside from being the only war that the United States has ever lost, the Vietnam War resulted in around 58,000 American deaths, 3 to 4 million Vietnamese deaths, hundreds of millions of U.S. dollars spent, and a nation divided over its purpose and worth. Although the effects of the Vietnam War may not be a common or pressing topic in current times, the Americans who were involved in theRead More End of the Vietnam war and effects on america Essay1437 Words   |  6 Pagesnegotiations to end the war to began. Between 1968 and 1969, contacts in Paris between North Vietnam and the United States were expand ed to include South Vietnam and the NLF. Under the leadership of President Richard M Nixon, the United States changed its tactics to combine U.S. troop withdrawals with intensified bombing and the invasion of Communist sanctuaries in Cambodia . Due to the length of the war, the high number of U.S. casualties, and the exposure of U.S. involvement in war crimes such as theRead MoreThe Vietnam War On American Society932 Words   |  4 Pagesaccentuating the growing success and power that Vietnam held. America was calm at first as they held the belief that Vietnam would serve as a barrier to communism. Unfortunately, when communism kept spreading, America panicked. American troops were sent into Vietnam and the citizens of America were lied to about the reason for the presence of the troops in Vietnam. The years 1964 to 1975 were characterized by the negative effects of the Vietnam war on American society and how they heightened socialRead MoreThe United States Involvement During The Vietnam War947 Words   |  4 Pagesthose conflicts have turned out into wars. Looking back at America’s â€Å"track record† with war, America has a worthy past of having its citizen’s support. Obviously the two World Wars w e not controversial. The United States in the Korean War was criticized, fairly, for its strategy, but the need to defend South Korea was never questioned. In only the Vietnam War was the United States’ very participation criticized. This is such a gigantic change with prior wars that it bears study as to why it happenedRead MoreThe Vietnam War And The Cold War1494 Words   |  6 Pages When examining the Vietnam War you must first understand the involvement of the events surrounding the Cold War. The ‘Vietnam War’ as it is known is a product of the cold war era, by this I mean that events in the Cold War led to the US’s involvement and creation of issues causing the conflict. â€Å"The Vietnam War was a long, costly armed conflict that pitted the communist regime of North Vietnam and its southern allies, known as the Viet Cong, against South Vietnam and its principal ally, the UnitedRead MoreThe Vietnam War1737 Words   |  7 PagesThe purpose of the Vietnam War, was to end the awful spread of communism. As Ho Chi Minh (North Vietnam’s communist president) fought to which spread North Vietnam’s political uses to Southern Vietnam. With this, the American Military Advisors sought to believe that a fall of Southern Vietnam to communist hands, would then lead to a total takeover of neighboring nations to fall under communism. The eff ect of the neighboring nations falling, was known as the â€Å"Domino Effect†. It all began when TheRead MoreThe Vietnam War Had A Tremendous Effect On The World1415 Words   |  6 PagesThe Vietnam War had a tremendous effect on the world, especially the United States. Not only did the war affect people in battle, but also left permanent effects on people all over the world. Over 57,000 U.S. citizens died and over 140,000 injured in battle. Multiple Americans were impacted by the war, vast amount of people died but more were injured. North Vietnam won the battle against South Vietnam and their allies. The Fall of Saigon in 1975 was the end of a gruesome war. The war had multiple

The Differences Between The And Modern Philosophy

Philosophy has been present for most of human history. Due to the vast cultural differences between nations many philosophical theories have been developed. The two largest drivers for philosophy have been the Europeans and the Chinese. These cultures are for the most part independent, an insight into the differences between their philosophical systems would give us an idea of the diversity in philosophy. However, as contemporary philosophy has many sub fields, attempting to compare and contrast the philosophies of the two different regions currently is futile. Therefore picking a time period around 500BC enables us to make a clearer comparison. Even with this new parameter, countries produce many philosophers that hold divergent views.†¦show more content†¦However, most of these paradoxes are due to the evolution of Plato’s ideas. Plato’s earlier dialogues seem to place too much value on the pure rationality of man, while later dialogues show an acknowledgment of man’s basal needs influencing his morality (455). By focusing on Plato’s later works regarding ethics it becomes far more possible to find interpretations that have academic consensus. In Plato’s Republic, a collection of works exploring the nature of virtue, one sees a teleological axiom: â€Å"The good is that which all soul pursues and for the sake of which it does everything† (Parry, 241). It is important to note that Plato has a specific idea in mind when he writes of the good. For Plato the good is the inherent trait that makes all good things good (243). With these two premises Parry is able to conclude: â€Å"That which all soul pursues and for the sake of which it does everything is the good itself, the reality of goodness, and not any visible good† (244). According to Plato, when the soul does everything for the sake of the good the soul is acting virtuously, as the good is all that is good, including all of virtue (249). Furthermore , since the good is a teleological state, the admiration of the good is what humans should strive for. And only by recognizing the good can humans admire it (250). Therefore, when humans obtain the knowledge to recognize the good and admire it for itself can humans do everything for the sake of the good, therebyShow MoreRelatedComparing The Religions Of Hinduism And Buddhism Essay1459 Words   |  6 PagesExam II #2. Compare and contrast the religions of Hinduism and Buddhism. What were the essential differences between the two? What hope did they give to the common people of India ? Both Hinduism and Buddhism are prominent religions in the ancient and modern world. They are arguably two of the most popular polytheistic faiths as well. Most people make the mistake of grouping them as one uniform religion, but this is inaccurate. Buddhism and Hinduism do split some resemblance, but several aspectsRead MoreEducation : The Most Powerful Weapon For Changing The World998 Words   |  4 Pageson what the purpose of education is, what schools are for, what curriculum should contain, what the relationship between students and teachers should be, and what my plan to honor the differences between my students is. By the end of this essay, I will examine my views and decide which well-known educational philosophy my beliefs align with. Once combined, this will form my philosophy of teaching and education. It is important to note that my plan is to teach students aged from preschool to fifthRead MoreEthical Theory And The Classical And Modern Answers1181 Words   |  5 Pagesand the classical and modern answers to this question. What is the essence of human beings? This is the decisive fundamental question dealing with ethical theory. It brings into question what humans really are. Are we more like animals, or more rational, or something completely different? While the neutral definition of human beings is defined as rational animals, modern and classical philosophy have attempted to explore and answer the question more in depth. Modern philosophy states that human beingsRead MoreEssay on Post-colonial Encounters in the Early 20th Century1274 Words   |  6 Pagesit was written in, there are various post-colonial themes regarding the hierarchy of difference. The tone of the poem is pessimistic which is understandable since Noyes is writing during the Naturalist period of English literature. Noyes is speaking to the middle class of England; those who â€Å"fulfill their duties as they come† (Noyes, 45). He uses the first person plural article to create a unification between the readers and the narrator. Noyes, in his poem, addresses two postcolonial themes ofRead MoreThe Evolution of Western Thought Essay1502 Words   |  7 PagesThroughout modern history no other period of human evolution has had a greater effect on the way people think than the enlightenment. The philosophers and great thinkers of the enlightenment changed the logic of the human mind for the better and propelled a period of mass advancement in all aspects of society. Western thought progressed over time to help build a more intellectual society. Modern philosophers such as Max Horkheimer and Immanuel Kant incorporated their views of Western Thought intoRead MoreWestern and Non Western Divinity 774 Words   |  3 Pagesconcepts of western and non-western religious philosophies. For example, the Kyoto school of philosophers attempted to combine the phenomenology of Husserl with the insights of Zen Buddhism. Largely, most of the philosophers belonging to this school of thought were heavily influenced by the German philosophers, specifically the works of Kant, Hegel, Nietzsche, and Heidegger. In addition, many engaged their cultural resources to help them formulate their philosophy. However, while their work was not specificallyRead MoreOld World Wine and New World Wine1387 Words   |  6 Pageswine and the new world wine. When Hugh Johnson came up with his concept of these two worlds, people have started to find out the differences. Wines are beverages of gods, and people enjoy them and have their own understanding of wines. The old world wines are traditional while the new world wines are modern. In this research paper, I will tell the difference(s) between these two worlds’ wines in aspects of their natures, cultures, histories, as well as their developments today. Keyword: new worldRead MoreJohn Locke s Influence On The United States1162 Words   |  5 Pagesare not working. 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Technology Into Early Childhood Education Free Essays

string(145) " for learning and when used in a pedagogically appropriate manner, they provide valuable educational experiences for children \(Edwards, 2005\)\." Matters to Consider when introducing Technology into Early Childhood Education Introduction Earlier research was more concerned with weather or not technology; including computers were, in fact, beneficial to children’s learning. Current research is concerned with how technology can be used to support children’s learning and development (Morrison, 2009). Acronyms like PC, CD, DVD, PDA, DSL, eBay, and . We will write a custom essay sample on Technology Into Early Childhood Education or any similar topic only for you Order Now com, are part of our professional vocabulary right alongside ECE†¦ technology has changed the way we teach children (Donohue, 2003). This author takes the position that technology is beneficial to early childhood education. This paper will outline how technology is beneficial to early childhood education through an analysis of contemporary literature. The paper has been set out in sections addressing a different aspect of technology and matters to consider as it effects early childhood education. This paper will begin by defining technology. It will discuss recent trends in technology and the importance of educators and the benefits for children. It will discuss computer technology in the classroom and the use of media in education. It will conclude with a discussion on the effects of television superheros on children’s behaviour in an educational setting. This paper will show by presenting different aspects of technology and arguing different perspectives from research; technology is beneficial to early childhood education. Defining Technology in Early Childhood Education Before a discussion on technology in early childhood education can proceed, there needs to be an understanding of what technology is comprised of. Depending on which author one reads or what the purpose of the research is for, the definition of technology varies to include or exclude varying forms of artefacts. Dockett ; Fleer (1999) explain technology to be inclusive of high technology such as television, fax machines and computers as well as replica objects of television characters (p. 150). Dockett ; Fleer use a very general definition of technology. Looking critically at this example leads this author to feel the information here is too limited in content. In addition, other ‘high technology’ items include cell phones, smartphones, PDA’s, personal computers, the internet, e-mail, and digital cameras (Donohue, 2003), and electronic teaching materials such as SmartBoards (Flynn et, al. 2010). Donohue (2003) and Flynn et, al. (2010) explain that we routinely use these tools in our classrooms, as well as the home and work. Both Dockett Fleer (1999), and Donohue (2003) use the term ‘high technology’. The purpose here is that there are other categories which can be viewed as artefacts of technology such as blocks, sandpit toys, play group equipment or infant toys (Dockett Fleer, 1999). While this author acknowledges the listed ‘low tech’ items as developments of technology, this paper will not be discussing such items. Technology as listed above (Dockett Fleer 1999; Donohue 2003) lists items which could be considered as hardware. But technology is not limited to hardware alone. Other forms of technology which this paper holds interest include media. Weddell (2001, p. 4) describes media as being†Ã¢â‚¬ ¦all forms of broadcasts, advertising, television, computer games, film, video, interactive online media (email, internet), recorded music, print material (newspapers, magazines, cards, stickers), toys and merchandising associated with media-related products†. This paper will refer to technology as including both technical hardware and digital media. Technological Trends in Early Childhood Education In this section, the author will address matters that need to be considered about trends in early childhood education. While differing views are presented, the favoured position is overwhelmingly for the inclusion of technology into the early childhood curriculum as shown in the research. The question of technology in the early childhood classroom is not if, but how and why we use it (Donohue, 2003). The use of computers and technology in early childhood education has grown each year, and the ways in which technological tools are used to manage and improve programs and enhance children’s learning have expanded dramatically (Donohue, 2003). It needs to be acknowledged that technology and media are social icons, and, most importantly, children are active consumers of these products (Weddell, 2001). There is little wonder why technology is being viewed as becoming, if not already, common place in the educational setting. Zevenbergen (2010, p. 1) states, â€Å"This generation has been immersed in technology since their emergence into the world. Their homes have computer technology in all facets of gadgetry-the remote control for the television, the programmable microwave, the mobile phone computers, digital games (such as Xbox, as well as those on the computer)†. Early childhood is a period of growth and rapid development. During this time, many children attend preschool, where they have access to technology as a learning tool (Chen ; Couse, 2010). There is increasing interest and belief in the need to start this education [technology] at an earlier age, possibly as soon as children begin formal schooling or even nursery school or kindergarten (Stables, 1997). In a survey conducted by Flynn et, al. (2010), the results showed more than half of the educators surveyed think that children should be introduced to technology between ages 3 and 4. Perhaps one reason the findings would indicate this is due to the motivational interest technology hold for young children. In support of this, Chen ; Couse (2010) state, â€Å"Encouragement in the learning process is directly linked to motivation, as illustrated in Haugland’s study (1999), which found the motivation of kindergarten and primary-aged children increased when academic instruction was paired with the use of technology (p. 77). Today, educators are using technology in many creative ways (Donohue, 2003). In a study conducted by Jarvis and Rennie (1994) (cited in Fleer Jane, 1999), young children were asked about their views on technology by using a picture quiz to identify their perception of the term ‘technology’. Of the 28 items shown that had something to do with technology, the most frequently listed item was the computer (p. 7). This author notes this research was carried out in 1994. The results of a similar study being carried out today could likely reveal a different result. Unfortunately this author was unable to locate such a study. Either way, in early childhood classrooms, computers have become an increasingly accepted tool for learning and when used in a pedagogically appropriate manner, they provide valuable educational experiences for children (Edwards, 2005). You read "Technology Into Early Childhood Education" in category "Essay examples" As children naturally explore and learn about their environments through inquiry, computer technology has proven an effective means of cognitive and conceptual development as children develop literacy and numeracy skills and competence (Edwards, 2005). Educators recognize ever developing potential of technologies to enhance the ability of children to learn, problem solve, and convey their ideas (Chen Couse, 2010). The trend will continue for the foreseeable future; but equity issues of access, affordability, and the need for computer literacy for early childhood teachers and faculty will remain s significant barriers for many early childhood programs and professionals (Donohue, 2003). The trend of introducing technology into the classrooms appears to have gained motivation to the point where it is accepted by students, educators and parents (Dockett Fleer, 1999; Edwards, 2005), the reason for this occurring is largely due to children being so familiar with technology as a result of this generations lifestyle (Zevenbergen, 2010), we must also consider another aspect for introducing technology into the classrooms as it has been pointed out by O’Shanesy (2013, MOCR), not all children have computers in their homes. This is one very important reason why educators need to introduce technology and computers to these children as early as possible so that they may also develop the computer literacy skills that their peers may take for granted (p. 3). Early Childhood Educators in an Age of Technology In this section, the author will address matters that need be considered about early childhood educators working in this age of technology. While differing views are presented about the educator’s level of training and confidence, it is without question that educators are the key to successful integration of technology into the school curriculum. Digital technologies and computers have become an integral part of many children’s daily lives. For this reason, it is important that early childhood educators are not only familiar with the use of computer technologies, but are able to guide children’s understanding of, and ability to use them (Morrison, 2009). In agreement with Morrison, Weddell (2001) also insists that teachers need to guide children’s learning to better understand and interpret technology (p. 5). Haugland Wright (1997) suggest, without training it is very difficult for teachers to obtain the necessary expertise to successfully integrate computers into their curriculum. Only when teachers feel comfortable with technology will computers play a significant role in early childhood education (p. 17). It seems that researchers agree that the key to successfully implement technology into the classroom rests with the early childhood educator. According to Filipenko and Rolfsen (1999, as cited in Edwards, 2005), the integration of computers in the early childhood classroom to support children’s learning and development is influenced by the educators’ level of computing knowledge (Edwards, 2005). The question is raised, are teachers provided with the appropriate level of training to successfully implement technology into the classroom? Stables (1997) suggests, some teachers have warmly welcomed the challenge of introducing technology education to children at an early age. They have found that it has allowed them to develop new dimensions to work already underway (p. 50). This is not the case however with all educators as the research shows. Burnett (2010, p. 1) states, â€Å"Studies have highlighted a lack of confidence and competence amongst early childhood educators in relation to new technologies. † In support of this statement, Stables (1997, p. 50) argues, â€Å"Some [educators] are confused by what technology education would mean for young children†¦ There are also those who believe that technology education is simply inappropriate with a younger age group. The author questions why there are such differing opinions amongst early childhood educators. Perhaps Zevenbergen (2010, p. 1) offers an answer to this issue as he states, â€Å"We contend that young children coming into early childhood settings may be different from other generations because of the social and technological conditions within which they are developing. † In support to this statement, Donohue (2003), argues that most early childhood educators, unlike the young children in their classroom, have come to computers as adult learners and can be resistant to using technology (p. 17). If this is the case, then how does one bring these generations closer together? How has it come to be that the early childhood learners, know more about technology, and are more comfortable using it than many of the educators? There are noted benefits of early childhood educators using computers in classrooms as Morrison (2009) mentions, when educators support children to use computer technology in their classrooms; it helps them to develop skills such as the use of a keyboard and basic computer software. It also assists children to build learning concepts around computer use and digital media over time (p. 6). A point being addressed here by Morrison is not regarding the benefits that computers offer to children but rather what benefits the educators off to children in developing their computer skills. Consistent with this research, it has also been bought to the authors attention by O’Shanesy (2013, MOCR) that educators need to be trained appropriately to scaffold learning a nd use the correct computer language when working with children (p. 3). Early Childhood Learners and Computer Technology In this section, the author will address matters that need be considered surrounding computers in the classroom. While differing views are presented, the position is overwhelmingly in favour for the instruction and use of computers in the classroom as shown in the research. Computers are all around us. It has become virtually impossible to function on a daily basis without using or benefiting from computer technology (Haugland Wright, 1997). It is inevitable in this technological age that children will be exposed to computers and that these computers will be instrumental in their daily lives (Haugland Wright, 1997). Computers have been shown to be beneficial to children’s cognitive development (Dockett ; Fleer, 1999). With the use of a computer, children can develop their skills in areas where they would otherwise be limited. For example (Clements, 1992), a child can further develop their composition abilities using a simple word processing program. It is argued that children will not be limited by their handwriting ability as it is easier to press the keys on the keyboard (Cited in Dockett ; Fleer 1999). Stables (2007, p. 1) states, â€Å"Curiosity as to how things work, leads to a determination to make things work. Consequently, opportunities to develop problem solving skills are provided [through the use of computers]. † Used in developmentally appropriate ways, the computer is a resource which fits children’s learning style (Haugland Wright, 1997). Introducing technology into the curriculum of young children is important because of the propensity of this age group to en gage in technological activity with an enthusiasm, curiosity and lack of inhibition that creates an optimum opportunity for development (Stables, 2007). Haugland Wright (1997) explain learning involves children actively exploring their world and then, through a process of assimilation and accommodation, acquiring and constructing knowledge. Piaget (1971 cited in Haugland Wright, 1997) states, â€Å"If we desire to form individuals capable of inventive thought and of helping the society of tomorrow to achieve progress, then it is clear that an education which is an active discovery of reality is superior to one that consists merely in providing the young with†¦ready-made truths to know with. † This author acknowledges how relevant is this tatement by Piaget of 1971 is to modern education. While based on the research indicating the many developmental advantages of computers in early childhood educational settings as presented in this paper, there is still some doubts as to the benefits that will come from computers. Haugland Wright (1997, p. 6) state, â€Å"Opponents believe computers should not be placed in early child hood classrooms. They fear computers will replace other activities, will rob children of their childhood, are too abstract, provide children an unrealistic image of the world, lead to social isolation, reduce feeling awareness and creativity. But based on research findings (Lipinski, et. Al, 1986, NAEYC in Press) this is not the case. It needs to be stated that a computer does not replace traditional resources for teaching in the classroom. Instead usual or traditional activities that take place in the classroom are as important as they always were. As suggested by Haugland Wright (1997), computers should be used to supplement or accompany the children’s normal learning experiences (p. 7). Classroom activities help children place computer experiences in context and reinforce the competencies and skills children gain from technology (Haugland ; Wright, 1997). Early Childhood Education and Media Technology In this section, the author will address changing opinions towards media technology. While differing views are presented, the argument for introducing media into the classroom is favoured as shown in the research. Television programs, whether positive or negative, do form a large part of children’s life experience (Dockett Fleer, 1999). In support of this research, Flynn et. al. (2010, p. ) states, â€Å"It is hard to find a national study of children’s use of media in the past 20 years that does not demonstrate that media, and especially television, are a dominant activity of childhood. † Flynn et. al. (2010) claims that young children have incorporated media technologies into their out-of-school lives in unprecedented ways in recent years. Early media use is now the norm, with baby videos and 24/7 cable television for children used by even infants and toddlers (p. 3). Weddell (2001) presents a position (but does not advocate to) that parents do not want media studies in their children’s curriculum. Waddell argues in most cases, parents and teachers report that children are exposed to enough [media] at home and in the community without it becoming part of their education (p. 4). Weddell (2001) comments that children aged three to five are watching up to 17 hours of television a week (p. 4). While the argument that parents do not want media studies in their children’s classroom is not further supported by the research this author has located, there is certainly supporting research (Dockett Fleer, 1999; Flynn et, al. 2010) that children are exposed to a great deal of media in their lives. There is research that indicates that parents are in favour of media being integrated into their children’s curriculum. Rideout Hamel (2006, cited in Flynn et. al. , 2010) state, â€Å"We have a generation of parents who are more accepting of not just television but also computers and other technologies and who view such technologies as more likely to help than hurt their childre n’s development (p. 3). Perhaps this change in opinion could be a result of changing attitudes from 2001 to 2006. Dockett Fleer (1999) argue there is a range of children’s programs in Australia designed by educators to enhance children’s cognitive, social and emotional development. There is a great deal of community support for these kinds of programs. As a result, these television programs are part of many children’s educational experience. The Effects of Television Superheros on Early Childhood Learners In this section, the author will address matters of the media that affect the behaviour of children. The research presented shows conflicting views. Once again, it is shown the educator is the key to successfully integrating media technology into the school curriculum. A significant amount of research into superhero play has suggested that teachers should work with the popular children’s culture initiated and developed through television and video (Cupit 1989 cited in Dockett Fleer 1999). This would be interesting and thus motivating for the children. However, research indicates this also has negative effects on children’s behaviour due to television superheros usually being associated with violent acts. According to a study by Lisosky (1991; cited in Levin and Carlsson-Paige, 1995); there are over 200 acts of violence per hour in a popular children’s show of that time (Dockett Fleer 1999). In addition, the same television program used footage of real-life actors and settings with special effects and animation. As a result, children see real people engaged in realistic acts of violence (Dockett Fleer 1999). According to Levin and Carlsson-Paige (1995, p. 0, cited in Dockett Fleer 1999), teachers surveyed on the effects of the said television program on children’s play believe that the use of real people in the program increased the negative effect on children. It was argued ‘at 4 and 5 years of age, children do not have the cognitive skills to separate the fantasy from the reality of the show’ (p. 153). In contradiction to this survey finding, Weddell (2001, p. 4) states, â€Å"Very few children will be influenced by antisocial images or violence they s ee on the screen, nor will they become obese, unimaginative, poor communicators. Weddell (2001) does not deny that some children may behave violently during play after watching their television superheros in violent acts, however Weddell (2001) claims that some children behave violently because they have a predisposition to violent acts and are in need of supervision. Dockett Fleer (1999) suggest that children act out their superheros violent actions as they are unable to imagine another storyline to go with their superhero character, as a result, children should be protected from violence in media (p. 153). In argument, Weddell (2001, p. 5) states, â€Å"The notion that children are inevitably ‘at risk’ from the media and therefore must be ‘protected’ from it is a distorted perspective. Encouragement-rather than protection-is needed to guide children’s viewing and to teach the art of watching and interpreting the media. † Weddell (2001, p. 4) states, â€Å"Most importantly we need to trust that children can learn to discern the media messages they receive. We seem to forget that children of this century will know more about the media than their parents or teachers. It is unlikely that teachers will be able to influence what children choose to watch at home. As a compromise of the research presented, perhaps while at school, this author suggests teachers should choose media programs that do not involve violence but rather appeal to the children through other means. In support of the author, Dockett Fleer (1999) suggest teachers use quality televi sion programs to stimulate positive children’s play. Programs such as ‘Playschool’ actively encourage children to construct the same or similar things as those shown on the program. The construction work (e. g. , building a doll’s house, making name tags, or making hats) may stimulate further play (p. 158). This suggestion (Dockett Fleer 1999) is consistent with the research presented from both positions. Children do, to varying degrees, imitate what they see on television. So rather than expose them to violent acts, in an educational setting, children should be exposed to ‘quality’ television media that stimulate their desire to learn. Conclusion The future looks bright for technology in early childhood classrooms (Donohue, 2003). The effects of technology in educational settings on the development of young children have been widely documented and strongly positive (Chen Couse, 2010). Technology has changed the way we teach children (Donohue, 2003). This author has taken the position that technology is beneficial to early childhood education and presented this position with supporting research through an analysis of contemporary literature. This paper addressed different aspects of technology and discussed matters to consider as it effected early childhood education. This paper began by defining technology to include technological hardware (Dockett Fleer, 1999) and digital media (Weddell, 2001). It discussed recent trends in technology arguing technology is present in all areas of children’s lives (Zevenbergen, 2010). It argued the importance of educator training and experience as being a key factor to successful implementation of technology into the curriculum (Haugland ; Wright, 1997). It also argued the learning benefits technology offers for children (Dockett ; Fleer, 1999) in early childhood education. It discussed benefits of computer technology in the classroom (Clements, 1992) and the benefits of using media in education (Flynn et. al. , 2010) including a discussion on the benefits of television in education (Dockett ; Fleer 1999). This paper has shown by presenting different aspects of technology and arguing different perspectives from research; technology is beneficial to early childhood education. References Burnett, C. (2010). Technology and literacy in early childhood educational settings. Journal of early childhood literacy, 10(3), 247-270. Retrieved 20 January 2013 from http://shura. hu. ac. uk/1308/1/Final_JECL_(3). pdf Carlsson-Paige, N. ; Levin, D. (1990). Who’s calling the shots? How to respond effectively to children’s fascination with war and play and war toys. Philadelphia, PA: New Society Publishers. Chen, D. ; Couse, L. (2010). A tablet computer for young children? Exploring its viability in early childhood education. Journal of Research on Technolo gy in Education, 43(1), 77-100. Clements, D. (1992) Computer technology and early childhood education. In Roopnarine, J. , ; Johnson, J. (eds). Approaches to early childhood education, 2nd ed. , pp. 97-316. Columbus, OH: Meril Publishing Co. Cupid, C. (1989). Socialising the superheroes. Australian Early Childhood Resource Booklets, no. 5, Canberra, ACT: AECA. Dockett, S. , ; Fleer, M. (1999). Play and pedagogy in early childhood. Bending the rules (pp. 149-168). Marrickville, NSW: Harcourt Brace ; Co. Donohue, C. (2003). Technology in Early Childhood Education: An Exchange Trend Report (pp. 17-20). Child Care Information Exchange, November/December 2003: Redmond, W. A. Retrieved on 23 January 2013 from http://www. secure. worldforumfoundation. org/library/5015417. pdf Edwards, S. (2005). Identifying the factors that influence computer use in the early childhood classroom. Australasian Journal of Educational Technology. 21(2), 192- 210. Fleer, M. , ; Jane, B. (1999). Our experiences and understandings of technology and technology teaching. In Technology for children: Developing your own approach (pp. 3-21). Sydney: Prentice Hall. Fatouros, C. , Downes, T. and Blackwell, S. (1994). In control: young children learning with computers. NSW: Social Science Press. Filipenko, M. ; Rolfsen, G. (1999). What will it take to get omputers into an early childhood classroom? Canadian Children, 24(2), 35-38. Flynn, R. , Lauricella, A. , Robb, M. , Schomburg, R. , ; Wartella, E. (2010). Technology in the Lives of Teachers and Classrooms: Survey of Classroom Teachers and Family Child Care Providers. Latrobe, PA: The Fred Rogers Center for Early Learning and Children’s Media. Retrieved on 23 January 2013 from www. fredrogerscenter. org/media/resources/TechInT heLivesofTeachers. pdf Haugland, S. (1999). What role should technology play in young children’s learning? Young Children, 54(6), 26-31. Haugland, S. Wright, J. (1997). Young children and technology. A world of discovery (pp. 1-20). Needham Heights, Massachusetts: Allyn Bacon. Jarvis, T. and Rennie, L. (1994). Children’s Perceptions about technology: an international comparison. Paper presented at the Annual Meeting of the National Association for Research in Science Teaching Anaheim, March 1994. Levin, D. and Carlsson-Paige, N. (1995). The mighty morphin Power Rangers: teachers voice concern. Young children, vol. 50, no. 6, September, pp. 67 – 72 Lipikinski, J. , Nida, R. , Shade, D. , ; Watson, J (1986). The effect of microcomputers on young children: An evaluation of free play choices, sex differences, and social interactions. Journal of Computing Research, 2, 147-168. Lisosky, J. (1995). Battling standards worldwide â€Å"Mighty Morphin Power Rangers†fight for their lives. Paper presented at the World Summit for Children and Television, March 12-16, Melbourne, Australia. Morrison, T. (2009). Putting Children First: Digital technology and computers in child care. National Childcare Accreditation Council 29 March 2009 (Pages 16-17). Retrieved on 15 January 2013 from http://ncac. acecqa. gov. u/educator-resources/pcf-articles/Digital_computers_and_technology_Mar09. pdf Piaget, J. (1971). The science of education and the psychology of child. New York: Viking. Stables, K. (1997). Critical Issues to Consider When Introducing Technology Education into the Curriculum of Young Learners. Journal of Technology Education. Spring, 8(2), 50-65 Waddell, C. (2001). Media-savvy young childre n. Understanding their view. Every Child, Summer, 7(1), 4-5. Zevenbergen, R. (2008). Computer use by preschool: Rethinking practice as digital natives come to preschool. Australian Journal of Early Childhood. 33(1) How to cite Technology Into Early Childhood Education, Essay examples

Client Risk Profile

Question: Write a report onClient Risk Profile. Answer: We have been appointed as an auditor of Performance Sports Group Ltd for the year ended May 31, 2016. In order to express an opinion on the true fair view of the financial statements, it is the prerequisite to have an understanding of the internal and external environment of the business entity under the audit. Performance Sports Group Ltd. is a top manufacturer of sports equipment for ice hockey, roller hockey, lacrosse, baseball and softball. The products of the company are available in over 45 countries through a network of more than 7,000 retail locations and over 60 distributors. The company is a world leader and renowned brand in hockey. The products manufactured are marketed under the brand name of BAUER, MISSION, MAVERIK, CASCADE, INARIA, COMBAT and EASTON. The products manufactured are distributed throughout the world. The main focus of the company is to build up a leading position in the world through acquiring major market share in all the product categories. Therefore, t he company operates in a highly competitive environment with diversified products manufactured by it, creating a high inherent risk to the auditor.The Board of Directors consists of eight directors, namely, Bernard McDonell, Karyn O. Barsa, Joan Dea, Dan Friedberg, C. Michael Jacobi, Harlan Kent, Matthew M. Mannelly and Bob Nicholson. The Company has constituted Audit Committee, Compensation Committee, Corporate Governance and Nominating Committee and Risk Committee. The Audit Committee comprises of Bernard McDonell, Joan Dea, C. Michael Jacobi. The Compensation Committee comprises of Karyn O. Barsa, Dan Friedberg and Bob Nicholson. The Corporate Governance and Nominating Committee comprises of Dan Friedberg, C. Michael Jacobi, Matthew M. Mannelly and Bob Nicholson. The Risk Committee comprises of Karyn O. Barsa, Joan Dea and Matthew M. Mannelly.The executive panel of the company consists of highly experienced and dedicated personnel with a success past track in the field of marketi ng products, integrating strategic acquisitions and planning and implementation of growth strategies. The top level employee turnover is very low which can be noticed by the fact that the executives have been working with the company since an average of ten years. The executive panel comprises of Harlen Kent (Chief Executive Officer, Director), Amir Rosenthal (President, PSG Brands), Mark Vendetti (Executive Vice-President/ Chief Financial Officer), Angela Bass (Executive Vice-President, Global Human Resources), Paul Dachsteiner (Vice President of Information Services), Paul Gibson (Executive Vice President, Chief Supply Chain Officer), Todd Harman (Executive Vice President of Baseball/ Softball), Troy Mohns (Executive Vice President, New Business Development Corporate Strategy)Matt Smith (Executive Vice President, Marketing) and Michael J. Wall (Executive Vice President, General Counsel and Corporate Secretary).The Board of Directors of the company thinks good corporate governance to be the essential part for the smooth functioning of the company and increase in shareholders value in the long run. The company is dedicated to provide fair and timely information in the form of compliance with the corporate governance standards of United States and Canadian securities regulators, the New York Stock Exchange and the Toronto Stock Exchange.The business strategy of the company is to manufacture, develop and deliver quality products that improve the performance of athletes. The company aims to increase the net revenue and also the net profit margin through reducing the costs and increasing the overall efficiency throughout all the processes, namely, supply, manufacturing and distribution. The following are the strategies that had been formed by the company in order to deliver net revenue growth:1. Increase Ice and Roller Hockey Share;2. Leverage Cost Leadership to increase Profitability;3. Target Emerging and Underdeveloped Consumer Segments;4. Grow Apparel Across all Sports Categories;5. Capitalize on the rapidly growing lacrosse market;6. Pursue Strategic Acquisition.Therefore, from the understanding that we have gathered so far of the business environment of the entity, it can be said that the risk profile of the company is high as the company deals in a number of products worldwide, it operates in a highly competitive environment which can lead to material misstatement of financial statements. The company operates in an industry where there are rapid changes and a need to maintain pace with the changing environment in order to preserve the current position and grab future growth opportunities. Further, the company deals worldwide and therefore have foreign exchange exposure. The company have various brands and a wide marketing channel through which the distribution of products takes place. Hence, there are a number of areas that needs to be considered while planning the audit of the entity as the inherent risk involved and assessed throug h the understanding of the internal and external environment of the entity is very high. But, on the other hand, the entity has good corporate governance, code of ethics and being regular in the compliances, which marks that there is a nice control mechanism operating in the organisation. Hence, the control risk involved in the audit of the entity is low. Therefore, it can be concluded from the analysis of the inherent and the control risk that the risk of material misstatement involved is average. Analytical Procedures During the planning stage, the analytical procedures are undertaken in order to understand the financial position of the entity and analyze the issues (in case any) for the adverse variance from industry averages. Also, it helps to compute the overall audit risk involved through the analysis of the data. The data considered while the analysis has been taken from the quarterly results for the quarter ended August, 2015, November, 2015 and February, 2016.The reported revenue for the quarter ended August, 2015, November, 2015 and February, 2016 were $175, $153 and $126.1 respectively. During all the three quarters, there had been unfavourable foreign currency impact over the revenue, which had, however been at a diminishing rate. The total reported revenue of the company in its quarterly report is allocated to Canada, United States and rest of the world. As per the comparative information of the company (period over period), the revenue growth rate of the company had reduced except for in quarter ended August, 2015 for revenue from United States. Moreover, the revenue during the said period has also reduced. Secondly, as a percentage of revenue, currency neutral gross profit increased to 33.9% for the nine month period ended 29 February, 2016 from 32.0% in the nine month period ended 28 February, 2015. Including the impact of foreign exchange, the gross profit margin for the nine months ended February, 2016 decreased from 32.0% to 29.5% as compared with the corresponding period of the previous year. The same has been due to the decrease in revenue along with the increase in selling, general and administrative expenses from 21.5% to 29.5% and research and development expenses from 3.6% to 4.1% (as per period over period comparison). However the Industrial Average Gross Margin for the Quarter ending, 29 February, 2016 is 40.82% which is far more than the Gross profit of the Company i.e. 33.9%.Further, the Earnings before Interest, Tax, Depreciation and Amortization also decreased from 15.5% to 4.6% for the nine months ended February, 2016 compared to February, 2015. The EBITDA margin of the Industry for the Quarter ended February, 2016 is 10.65% as compared to 4.6% of the company. The results have decreased significantly during the period.The leverage ratio as on 29 February, 2016 was 10.98, excluding the impact of foreign exchange on the Companys trailing twelve month EBITDA, the Leverage Ratio was 5.72. While the Industrial Leverage ratio for the quarter ending 29 February, 2016 is 2.6. therefore concluding that the leverage ratio of the company is muvh higher as compared to the Industrial average. The closing cash balance as on 29 February, 2016 was $2.5. The management believes that the ongoing operations and resultant cash flows along with the cash reserves would provide sufficient liquidity to the business operations.The cost of goods sold during the nine month ended February 29, 2016 decreased by $24.6 million or 7.1% to $320.4 million. This has been primarily due to the decrease in revenue, lower Hockey product costs driven by productivity and sourcing initiatives in connection with the previously announced five-year supply chain initiative, reduction in commodity-related factory input costs from Asian vendors, lower non-cash charges to cost of goods sold. The decrease was excluding the impact of foreign exchange. The negative EPS calculated after adjustment of impact of foreign exchange for the nine month period ended 29 February, 2016 was $0.06. This signifies that the return to the shareholders of the company has decreased, as the comparative EPS for the period of previous year reported a positive earning per share of $0.84.The analytical procedures applied and mentioned here above had helped us to form a more informed understanding about the workings and the environment of the entity. The company has diverse revenue sources, in terms of geographic segments and business segment (product-wise). Further, being a company operating in different countries, the company is exposed to foreign currency fluctuations which may lead to material misstatements. Further, the areas to be emphasised are revenue, cost of goods sold, foreign fluctuations and debts due. Audit Risk The financial statements are very much important to both the internal and external users. They exhibits the performance of the company as well as helps the users to take decisions make investments and other decisions. Therefore, it becomes very much necessary that the financial statements be free from material misstatement and gives a true and fair view of the operating results during the period and of the assets and liabilities as on the reporting date. This signifies the role and importance of auditors opinion thereon.Audit Risk refers to the risk that the auditor may issue an inappropriate opinion on the financial statements. The overall audit risk is a product of inherent risk, control risk (collectively known as risk of material misstatement) and detection risk. Where the risk of material misstatement is high, the detection risk is set to low, in order to minimize the overall audit risk and vice versa. Inherent Risk Inherent Risk is the susceptibility of assertion the financial transactions, i.e., account balnce, class of transactions and disclosure, which may be single or collectively materially misstated, where there are no controls set by the management. In other words, the auditor computes the inherent risk through the analysis of the business environment in which the organization operates and estimates the inherent risk to be the risk to form an opinion in such an environment, without considering the controls that are in place.In the case of Performance Sports Group, the inherent risk involved is high. The company operates in a highly dynamic environment prone to a number of changes, both in the internal as well as external environment. Business Acquisitions During the year ended, the company, through its wholly owned subsidiary acquired Easten Hockey Holdings, Inc. The purchase consideration for the acquisition was agreed at $5,585 to be paid in cash. The company had financed the acquisition through additional borrowing. The acquisition had resulted in gain on bargain amounting to $987. Assessment of inherent risk in business acquisition is high as the assets acquired and the liabilities assumed along with the gain arising due to the acquisition requires high consideration in order to check whether any misstatement exists.Trade ReceivablesThe company had recorded expense on account of bad debts of $24,203 in the nine months ended February, 2016. The bad debt included receivable from a U.S. national sporting goods retailer and an internet baseball retailer. This shows that attention should be paid while the audit of trade receivables and bad debts.Impairment of Intangible AssetsThe company has recorded impairment on trade names and trade marks, purchased technology, customer relationships and goodwill. The total impairment recorded was for $145,112 during the nine months ended February 29, 2016. We should while performing audit procedures over the assets, check the method adopted by the management while computing and recording impairment of assets.Other Non-Current AssetsDuring the year, the company purchased non-controlling interest in Cocona, Inc. and in Q30 Sports Science. Both the investments are accounted at cost. Therefore, attention is needed to be paid on as to the valuation of these investments and their accounting.Discontinued OperationsDuring the year, the company discontinued distribution operations at its distribution facility in Mississaunga, Ontario resulting in termination of around 56 employees. It pose inherent risk over the going concern of the entity and also consideration is needed to be paid to the factors behind and the financial impacts of the discontinuation. It must be ensured that the mana gements decision should be in the interest of the stakeholders.Control RiskControl risk is the risk that the management would not be able to place sufficient and appropriate controls over the inherent risk and that it would result into errors of frauds that may singly or collectively consequent to misstatement of financial statements. In Performance Sports Group, the management is experienced and reliable, also there exists a code of ethics which decreases the control risk. However, through analysis of decreasing revenue and increasing bad debts, the control risk seems to be high as the management is unable to realize its receivables and also the turnover of the company is diminishing continuously, quarter to quarter.Detection RiskDetection risk is the risk that the auditor might fail to identify any error or fraud present in any financial assertion, which may lead to material misstatement in the financial statement. In order to express opinion on the financial statements, it is nee ded that the detection risk should be set at low as the risk of material misstatement of the business is high. It means that the there should be sufficient and appropriate audit evidences to support the opinion. Also, there is need to apply substantive audit procedures.Overall Planning Materiality (Refer Appendice II)The determination of planning materiality is a matter of professional judgement based on the risks involved in the audit and the percerption as to whether the transaction or class of transactions would have any impact over the financial decisions of the users of the financial statements. Any transaction is said to be materially misstated when such errors or frauds, individually or collectively can influence the decision of the stakeholders. Further, while planning materiality, we had considered the environment of the company and the factors that would effect the stakeholders decision making.We have planned materiality on the basis of materiality range (upper range for h igh and lower range to low) for four different categories. As per our belief, we have taken Net Profit Before Taxes to be the most suitable category, as it provides information about the performance and operations of the company. Revenue and Collection Performance Sports Group Ltd. operates throughout the world, especially in Canada and U.S. The company, further operates in different products, especially in Hockey and Baseball/ Softball. As mentioned in the analytical procedures, the revenue of the company is decreasing. The key audit issue is to identify any potential fraud as the total revenue transactions is significant and material. It should be ensured where sampling is adopted in case of vouching of invoices issue, the sample size should be appropriate and proper technique should be adopted. Further, it should be noticed that the invoices are consecutively numbered and serially arranged. We plan to have a proper understanding of the invoicing mechanism of the company and the controls established by the management to regulate the issue of invoice to the clients. There should be proper authority under which any invoice is issued. Further, it had been noticed that there had been bad debts to the entity during the year. It should be examined that there exists proper controls for evaluation of clients before making sales and also that proper realization methods have been practiced by the management to avoid the write-offs. Human Resource The company has recently discontinued distribution operation in Mississaunga, Ontario, which had resulted into termination of around 56 employees. We should verify that the number of employees reported to be terminated by the company is correct and that the full and final settlement made to them is as per the companys practices or in terms with the contract of employment with the personnel. Further, the company has adopted Omnibus Equity Incentive Plan under which the employees are granted nonqualified stock options, incentive stock options, stock appreciation rights, restricted stocks, restricted stock units, deffered stock units, other stock based awards, and performance compensation awards. Under the plan, the company grant awards to its employees, non-employees, directors and its affiliates. Therefore, as an auditor it is needed to check the grants recorded by the company. Further, the valuation assumptions involved in the accounting of the same should be verified. Strategic Acquisitions The company had acquired all the assets and certain liabilities of a company through its wholly owned subsidiary during the year under audit. Also, the company has acquired non-controlling rights in two companies. The acquisition resulted in gain which has been recorded in the intangible assets of the company and the purchase of non-controlling interest is recorded at cost. It is needful to apply substantive procedures for the physical verification and valuations of the assets and liabilities involved under the acquisitions. Contingent Liabilities Legal Proceeding Pursuant to acquisition of Kohelberg Sports Group Inc. in 2008, a contingency to pay Nike, Inc. exists based on qualifying exit event. However, the management had determined that no exit event had occurred. We need to verify the same through taking additional management representations and other audit procedures.Further, various legal proceedings stands pending against the company involving contractual and employment relationships, product liability claims, trademark rights, etc. On March 18, 2016, a class action securities fraud complaint was filed by Brian Apel, individually and on behalf of all others, against the company seeking unspecified damages, as well as costs, attorneys fees, and other unspecified relief. External confirmation relaing to all the pending legal proceedings against the company for the status and assumed future monetary outflow in case the contingency occurs by the legal professional of the company is seeked to confirm that the information provided by the comp any is true and no other material information is concealed.