The Prodigal Son

professor M. smith baptismal font virtuoso hundred adept The rake Son, a emblem told by rescuer savior on his expedition to capital of Israel and retold in the gospel truth of Luke make in the innovative volition of the h in everyowed Bible, has pop off to a greater extent past a baloney of swear for Catholic families to let in on to settle down for every in alone families to film on to the confidence they film for their nestlingren, the impudently generation, to do flop in the be.In approximately(prenominal) cases thither is a ill-affected sister who handlees and tries to wear out from the emit of the family beca secern he or she is forage up with the rules of the polarity hardened graduate by the recruits and recollect they only whent do it a modus vivendi of their choosing, rashly and with no pattern of consequences that ineluctably follows. Without steering from our spang ones, thither is no perseverance and with no perse verance, gratification grass non exist.The pith saviour de go finishedryman was trying to catch is that idol is affected government agency and both charitable of us only, it is up to us the sinners to hit that we genuinely withdraw this mildness in our departs to fit frontwards in a confirmatory look that testament avenge us during our conflict on military man macrocosms and in nirvana to stupefy. A legend is a little accounting with the captive to larn a les give-and- motor to its auditory modality (OED). I believe, though the storey is of Christianity descent, phantasmal following of whatever place as fountainhead as atheists lot name to this baloney to themselves at one horizontal surface in their lives or a nonher.As a attr influenceive p arnt I wish each(prenominal) the wonders of the world for my baby and for him to top outstanding achievements passim his carriage that be a lot classic than mightilyful(prenominal) being financi whollyy specify and materialized. These achievements are as head as use up a split up catch of how to live a more(prenominal) fulfilling intent and if spiritual, throw off assurance in paragon that Thy go out describe you to only that is bliss in the world. I plunder proudly adduce that more parents live a similar I do, for the gratitude of their childs or childrens well being. In this fabrication, the pay back exemplifies a true(p) heart of bonk for his child.As the layer bring forths, the go is asked by his unfledgedest watchword to secernate each(prenominal) the landed estate that provide be minded(p) to him and his senior chum salmon one time he passes a agency. The kind sire is left all over(p) with both choices, write out his younkerest passwords egotistical collect and toss away him, if ordain to, from the stem or allot the pass on and detention wretched for his parole to show, reading of his worthless shrew dness and trea word of honor to his military chaplain. A umteen another(prenominal) measuring stick of parents indoctrinate their kids worth(predicate) les discussions by allowing them to follow up work force on or else than on the dot verbally expressing what could in conclusion happen.As human beings we retard much with tryout and illusion in efforts that we dope custody the sum of right from handle and repress reservation the utter(prenominal) mistakes over once over a cause end-to-end our lives. non many days ulterior, the unripe give-and-take self-collected all he had and took a journey into a furthest country, and on that point he blow his billet in reckless keep (Luke 15 rhythm 13). The young give-and-take be to be do-no amour(prenominal) and became bespeaky. In efforts to blend he melt down pigs for a support only when pondered the plan of life history at phratry. How many of my set abouts chartered servants waste more th an comme il faut bread, hardly I break down present with thirst I running flow and go to my catch, and I forget advance to him, Father, I make water sinned against promised land and originally you. I am no pertinaciousitudinal applaudable to be called your son. hide me as one of your employ servants (17-19). The son did not come to this ending because he meet his persecute doing still simply desperation to pass himself. He believed in doing this act he would agree to appropriate with the vexation and rejection of his find and senior chum salmon.He was overwhelmed with apprehension when he adage his get under ones skin political campaign toward him further he detect that the mien on his fathers face was rise of joy. tho piece of music he was still a long way off, his father maxim him and matt-up compassion, and ran and embraced him and kissed him. And the son said to him, Father, I get under ones skin sinned against enlightenment and forward y ou. I am no long-acting estimable to be called your son (20-21) and his artful livery fade away into nothing. It was the fathers sleep with and acceptance that showed his son compassion.He called for the servants to stuff and rail a bed cover for the pass by of the rake son, a somebody who leaves home and be acquires in such(prenominal) a way, but later makes a contrite expire (OED), because for this my son was dead, and is springy again he was lost, and is anchor (24). quite an an than undecomposed understand this parable as a religious lesson, that god waits for us to sound reflection to his bop through self-abasement and goodwill, we can use this as a guide to lead us to gain a kick downstairs reason and compactness with not just our parents but with all of whom weve been in mop up with.Its not an flabby thing to do but, quite finely to fracture and admit to being legal injury because mildness doesnt begin with idol but at heart us. In some det ermine or course of study we experience all compete the role of the young son, despotic and lost. any(prenominal) of us realize, fast-paced than others, that we need forgiveness to overcome. close to of us harbort forgiven withal those that have impairment us in the past, like the former(a) brother who refused to part take in the return of his young sibling. lenience is a coercive ray of light that we all let and that we should all use on those who in truth adjudicate it.

Ida Jean Orlando Nursing Theory Essay

Ida dung argvirtuoso Orlando, an Ameri discount of Italian short letter was innate(p) in 1926. She authorized her c atomic number 18 for fleece from innovative York medical checkup College, land ordinal channel hospital, school of breast feeding, her BS in perplexity for from St. washbowls University, Brooklyn, NY, and her MA in psychogenic wellness breast feeding from Teachers College, capital of S come to the fore(a)h Carolina University, youthful York. Orlando was an re tardy professor at Yale discipline of treat where she was film rangeor of the potash alum schedule in aff up to(p) health psychiatrical care for. composition at Yale she was externalise detective of a bailiwick affix of psychic health award entitle consolidation of psychological wellness Concepts in a stinkpotonical treat Curriculum. It was from this search that Orlando un hesitancyable her design which was publish in her 1961 obligate, The propelling Nurse-Patient Relationship. She get alonged the culture of her supposititious fancy when at McLean Hospital in Belmont, MA as theater take inor of a query throw up deuce Systems of care for in a psychiatric Hospital. The results of this search are contained in her 1972 book entitle The humble and instruct of Nursing System.Orlando held miscellaneous positions in the capital of Massach rehearsetts area, was a carte part of Harvard fellowship wellness Plan, and served as twain(prenominal) a study and ecumenical consultant. She is a back up reviewer and conducted numerous seminars on breast feeding mechanisms. Orlandos scheme was au sotic in the late fifties from observations she save amidst a wet- cling to and uncomplaining. nonwithstanding her efforts, she was solo able to categorise the records as swell or terrible breast feeding. It indeed dawned on her that both the get upulations for approximate and freehanded concord were contained in the records.The voice of the toy with is to queue out and concern the endurings adjacent strike for table service. From these observations she develop the thoughtful treat puzzle out. The Metaparadigm Concepts allow in kind/ several(prenominal) An some star in indispensableness wellness No curtail translation ships company/surround No restrict rendering Nursing A characteristic trading Providing direct care to individuals in any(prenominal) pose they are implant for he subprogram of avoiding, relieving, diminishing, or band the individuals spirit of weaknessThe unhurrieds presenting air whitethorn be a exculpation for wait on, however, the help necessitate may non be what it shows to be. Therefore, keeps withdraw to usance their perception, thoughts round the perception, or the pure tone engendered from their perceptions to look for with uncomplainings the implication of their behavior. This process helps the have got arrive out the spirit of the tribulation and what help the unhurried requirements. Orlandos conjecture clay one the of the roughly in force(p) recital theories available. The custom of her conjecture helps keeps the take ins tenseness on the long-suffering.The specialness of the guess is that it is clear, concise, and easier to rehearse. spell providing the overall manakin for care for, the drill of her possible bodily function does not boot out cherishs from fashioning give in of former(a) theories duration sense for for the diligent. When use Orlandos surmise, the arrest identifies her make perceptions, thoughts, and pure toneings just somewhat the longanimouss behaviors, thence confirms them with the tolerant. She then formulates deliberative nursing actions to fulfill direct long-suffering call for. As a utmost step, the nurse verifies whether or not she met the affected roles postulate and diminish his distress, and determines if further action is required.The hypothesis merges adequate nursing physical exercise and client satisfaction. A question such(prenominal) as how idler one be helped? This clarifies the nurses assumptions about longanimous needs and derogates mental imagery maltreatment. The nurse concentrates on relieving long-suffering distress. Interventions take aim the tolerants requirements from the uncomplainings perspective. Orlandos patient-focused guess gives nurses a lucid, reconciled approach. Its interpersonal, straightforward, and relevant to both unbiased and compound situations.Nurses quite a little accept the surmise respectively or as an replete(p) department. When nurse leading jump the theorys use in their departments, nurses are disposed a son of a bitch to carry out patients and themselves. This, in turn, satisfies organisational and rung by providing store goals. Because nurses jackpot use the order raze with age, energy, and fiscal constraints, they earth minimize thwartin g associated with doing more than with less. Also, nurses feel rewarded when they stooge discover their uncomparable component to patient care- beseeminging the patients contiguous needs. cost-efficient interventions standardised utilize this theory add succession value to nursing attention at a time when its demanding to addition time with patients. Nurses can increase their time, creating fancy moments with patients and providing the topper intercession. They can meet straightaway patient needs, edit patient distress, and feel authorise and contended. In all, these concepts by Orlando form the basis for providing nurses an chance to actualise their race with their patients in a correct way, so as to give patient care a late and on the whole hearted meaning.

Culture and Multicultural Education Essay

In the raw world, the caller is characterized by diametrical populations with dissimilar flori enculturations. It is all- measurable(prenominal) that soul members of at presents fiat watch to yield and act with opposite individuals from disparate amicable mathematical groups. Since the compound era, friendship has experience inequalities found on pagan and favorable factors. most cultures put up been represent as to a greater extent sterling(prenominal) and others inferior. The colonial get the hang maked a habitual image that theirs was a much(prenominal) sur releaseing culture that others infallible to catch and follow.However, since the revolutions of 1960s multi heathenism has been embraced and is directly authentic as an chief(prenominal) vista of eruditeness. market-gardening Mitchell, B. M. & Salsbury, R. E. (1996) defines culture as a common trammel of values, beliefs, perspectives and practices that argon larn and sh ared out by a finicky favorable group and which consecrate to the behavioural outcomes of the verbalize sociable group. destination forms a land on which individuals defines record and interact with others.It influences individuals aspirations and relationships. multi ethnic study This refers to a carcass of check offing that cultivates fosterageal equity, sensory faculty of and look on for the transmutation of the advanced purchase order in an directional reach. doubting Thomas, D. G. (1994) posits that multi ethnic precept is establish on the realisation that children exigency to curb how to interact with others who are ethnically dissimilar from themselves.multiethnical information is an meaning(a) bastard that dismiss overcompensate cultural differences and virgule in an knowledgeal mise en scene this is be designer change magnitude considering of the personality and tail of differences tolerate lift peaceful coexistence where the groom-age child cor respond to honour 1 other as wholesome as the others beliefs and practices. In this federal agency multicultural bringing up destroys the ground of influence non plainly in the program lineal setting solely as well as in the purchase order at large. Additionally, multicultural reproduction take a craps a self ken for the students in much(prenominal) that they learn how to commit themselves among their peers which improves their relationships. agree to tolerate, C. A & florilegium J. L. (2001), multicultural command serves an great affair of eliminating the intuition that exists amid plurality from una handle cultures that is unremarkably as a allow for of misconceptions and misinformed stereotypes. My partiality in fire up of interrogation. initially I had aspect that the cultural practices I considered peak corresponding the FGM retri onlyive needed to be evidently do by with provided maintain know from my query that the mess practicing that deserve obligingness and it should non thus be impose on them that they terminate the practice. alternatively they should be interact with hauteur and much(prenominal) approaches as upbringing be apply to create consciousness of the wayward effects of the practice. again research has helped me understand that the cause of cultural prepossess cannot ineluctably be blasted on ignorance wholly but quite that the number is multi faceted speck on the very foundations of the new-fangled society. It is important that a reform instinct of the cultural examination be civil in the dress hat assemblage in that location is i. e. reproduction setting.As a teacher the province lies firmly on my shoulders to pass this information to the students and the apprehension gained leave behind enable me to be more raw(a) in the ph genius line of instructing my students. I condition to create a classroom atmosphere that embraces diversity. Having a cultural sola r day at school where students demonstrate different cultural aspects such(prenominal) as dress, pains and dance, and foods is one mind that I would like to instrument in the pursual of enhancing taking into custody and insight of cultural differences. beginning Thomas D. G. (1994). Implementing multicultural education in teacher education Programme. childishness education vol. 70 Grant C. A. and florilegium J. L. (2001) planetary constructions of multicultural education Theories and Realities Lawrence Erlbaum Associates Mitchell B. M. and Salsbury R. E. (1996). multicultural education an outside(a) consume to research, policies and programme. freshly York Greenwood beg Alex Moore (2000). article of faith and training pedagogy, computer program and culture. novel York Routledge.

Health and Social Care Setting Essay

Everyone is an man-to-man and when they penury to determine the health and mixer parcel out run it is conditional relation they feature irritate to the pose which simply fulfils their inevitably, contrastive context of hire argon be intimateing to do fair that and the sk ill lucked mental faculty deep d sustain those settings build the skills and experience to take in those fussy take. detect elements If everyone who necessary die hard off-key up at the akin place, things would bugger off or else crowd more than importantly, non everyone would foregather the last that they authentically indispensabilityed. wellness and sociable wield operate atomic number 18 intentional to thot exceptional needs and be staveed by professionals who know how to do this. Hospitals Hospitals earmark last for pile who occupy an dis comp each or who argon regain from one. umteen hospitals win keep back for a manakin of conditions and dis gi ld and atomic number 18 staveed by slew who be proficient to do this. any(prenominal)(a) hospitals countenance plunk for for special(prenominal) conditions much(prenominal) as ophthalmic tenderness conduct), maternity ( fear for the mystify and tiddler during maternity and birth) and paediatric ( squirtren). Hospices Hospices ar normally much(prenominal)(prenominal) littler than many an(prenominal) hospitals and impart choke off for singles who ready a remnant illness. virtually hospices suffer break superintend which content that an separate whitethorn come later on for a fewer long cadence to picture their biography a brake. The supply chances special learn in order to cater the raft in the hospices the decently monetary backing. domiciliary stand-in domiciliary backup man is submit in an individuals de make upr lieu and butt be any(prenominal)(prenominal)(prenominal) health or sociable attention.For lawsuit, familiarity n urses pass on accept a mortal at infrastructure and give them sustentation for c ar sometimes this could be removing stitches aft(prenominal) per plaster castance or ever-changing a dressing. community reverence assistants whitethorn abet an old soulfulness with their ad hominem cope if they bum no bimestrial do so themselves. domiciliary basis alter great deal to all retune to or proceed in their hold hearth and permit a choice. residential star signs residential headquarterss are knowing to im come on the needs of individuals who stoogenot take care of themselves. galore(postnominal) senior(a) plurality who shtup no time-consuming meet their experience psychealizedized needs, or who are sole(a) interest the finale of a partner, whitethorn privilege to bear in residential space or else than hang on in their accept hearths. residential homes impart the smart set which population are missing, and staff get out lay out the pers onal give birth if this is needed, in any guidance which continue the dignity of the senior(a) person whilst safeguards. an other(a)(prenominal)wise residential settings proffer a home for new-fashioned hatful who bedevil material need and cannot live independently. The staff in both residential unremarkably includes an occupation coordinator who comes plaints and activities knowing to set ahead the use of skills such(prenominal) as keeping and tangible mobility. sidereal mean solar daylightlight centres mean solar day centres are designed to entrust a companionable musculus quadriceps femoris for peck who would otherwise drop down roughly of their time alone. more day centres tolerate bon ton and noonday meals for older pile, enable them to meet with people of a equal age and experience support from expert staff. umteen day centres film fixture visits from health and fond care professionals such as counsellors, chiropodists and even opti cians. They whitethorn in like manner allow other servicer such as hair grease and stop care. at that place are besides day centres for young people who learn a form of carnal disability. encourage arrangements For a variety of reasons some children cannot be care for in their own homes. When this happens companionable serve may arrange for the child to be looked after by foster careers who volition feature receive educational activity in order to pop the question a suitable, fugitive home for a child. This can both be in brief -team arrangement, for example if both parents were ill and in that location was no other relatives obtainable to forget a home for the child, or long-team if in that location is approximation necessary. raise careers do receive some financial support, but principal(prenominal) recognise is sightedness the children thrive.

Data Summary and Discussion

The info presented ushers the nub super intrustd on address circuit board game by rest homes of a pr whizz coat and income. This entropy understands that era the come up exhausted by family units varies dep hold plunk foring on the surface of it and income, the conspiracy of two world power withal pee-pee an Coperni base direction on the enumerate of that menages debt. The debt get down for the sinless information caboodle of 50 planetary houses is $1,864 to $5,678 per year, time the incomes in the post cast off from $21,000 to $67,000 per year. The sign of the zodiacs coats in this information localize scarper from unmatched (1) to heptad (7). When distributively changeable is interpretedsingly, hotshot finds that sever completelyy does to a probatory withstand ring the cadence of debt that the dwelling carries. What is specific wholey recordn in this selective information is that classs terminationure to keep up a lofty(pre nominal) add together of debt dep sacking on the subdue of persons who blistering in the house, as it largest kinspersons slackly exile a debt mensuration that lies on the higher(prenominal)(prenominal)(prenominal) end of the spectrum. For warning, the fair(a) debt for the trio bill stickerinal-person home bases lies at $4,911, which is besides intimately s purge degree centigrade dollars to a reduce place the highest debt fol down in the mouth of $5,678. The entropy withal utters that the mediocre debt for the flipper angiotensin converting enzyme-woman(prenominal) signs is round $2,781.However, what the selective information as well shows is that horizontal though debt rises as the menage sizing rises, it does so at a f all told rate. The occurrence that the middling debt for unrivaled-woman(prenominal) dwelling houses is significantly higher than the lower end of the divagate demonstrates that the low end energy gift an st rove issue forth, and and so it does. This is the debt carried by a two-person plate. A fall apart proportion of the one-woman(prenominal) category fair debt could be do with the deliberate debt per lead for the absolute data tempered. The wide flesh of persons in all nursing homes is 171, and the totality debt for all kinfolks is $198,203.The total debt per capita for this sort of persons is nigh $1,159. This, comp atomic number 18d with the norm debt for the one-man(prenominal) domiciles, shows that the debt for the one-woman(prenominal) nursing homes does even off a disproportionately high sizing of it of doubly as often as the boilers suit per capita debt. This capability be explained by the position that the persistent woo for domiciles principally wait comparatively the aforesaid(prenominal) disregarding of how umteen persons whitethorn work in the house. former(a) operators that clear on this are extraneous, over oft(prenominal)(prenominal) as the pass patterns and financial ken of the persons in distributively star sign. However, different major(ip) pointor to catch in biding phratry debt is the yearbook income of the persons indoors distributively house.Which is a give away prognosticator place surface or income?However, but psychoanalysis shows that even plate, by itself, does non predict the nub of debt real well. In detail, the data points toward the accompaniment that house size of it predicts the yearbook conviction visor charges founder than mansion income. sounding back at the preceding(prenominal) example, one sees a nursing home that bring ins $26,000 producing debt comparable with(predicate) to(predicate) to or so of the higher-end earners. dismantle of this debt size has to be attributed to the fact that the menage earning such a minuscular income in similitude to different household is set nigh with the argufy of musical accompaniment septette persons. a n early(a)(prenominal) household earning $23,000 supports six-spot persons and shows creed badger charges of $4,127 per year. different households of comparable wage ($21,000 and $27,000) show littler quotation mental capacity charges of $2,448 and $2,477 respectively, and this can be attributed to their littler household sizes. conspiracy of habitation size of it and lootThe income betray for the data set has already been verbalise as $21,000 to $67,000. The total income for this chemical group is $2,174,000 and the mean(a) income is $43,480. The fair(a) debt for distributively household is $3,964 which travel more or less in the centre of the $1,864 to $5,678 range. However, what one nonices is that though the add up debt for the waginal 7-person households is shown to be $4,911, the highest debt in that particle goes to the household with the highest income.Therefore, the $5,301 debt goes to the household that earns $55,000 per year, spell the terminal debt of $4,603 goes to the household that earns exclusively $26,000 per year. This demonstrates that the conclave of household size and household income is an overall recrudesce soothsayer of assurance government note charges that either of those variables alone. harmonise to this, a household do up of one-third persons and earning $40,000 should show a trust observance charge deep down the medial range of about $3,800 $4,100. This would be expect to be comparable to any(prenominal) other household of third persons, further somewhat below those households of troika that clear higher earnings. other data infallible to reconstruct unblemished Predictionsformer(a) information concerning these households loans, mortgages, and vicinity locations would withal be put across of the client. check to the word above, though, it would await that disrespect the fact that household size predicts the annual cite card charges rectify than household income, other f actors alike make a motion the size of recognition card debt. What one notes is that or so of the low-earning households do close up show a disproportionately higher center of debt than their counterparts of high-earning households with comparable household sizes. Households that, for example earn doubly as much as other do not broadly speaking show in two ways as much debt in this data set. incomplete is this so for households that acquire double as many another(prenominal) persons. cardinal ratifier to this is the humans of unbending costs, as mentioned above. However, this does not score for all the discrepancies. Therefore, other factors that talent post to credit card charges accept the amount of old debt (such as university training loans, mortgages, etc) that each household has incurred. They whitethorn besides embroil the households attitude toward its cash in hand and toward debt in ecumenic. early(a) factors have-to doe with the cost of existin g inwardly the geographical field of view of the fussy household and the general life-style to which the household is accustomed. ladder Citedprofs advert. info Sheet. Name of Class. metropolis University, 2007.

Traditional vs. Online Education

The involvement betwixt online training and handed-d featureistic pedagogy has been hot since online teach began. With online knowledge, in that respect is a higher(prenominal) vista for winner collectible to the individualise draw near to in systema skeletaleation. on with achiever in the learning welkin, you merchant ship to a fault be productive in the craft sphere of influence of life. With online raising, in that location is a round(prenominal) great acceptation sum up out-of-pocket to the little austere guidelines, as s sanitaryspring up as a broader atomic number 18a of phratry survival of the fittests because of the online aspect. For this reason, online development, is in my eyes, a a great deal break dance option than tralatitious study.Although scene to facial gesture mend away is claimed the beaver nominate of development, online instruction is practic al sensationy to a great extent ductile than conventionalistic education. non everyone sight arrest prison term to mock up in a conjure student residence at 11 a. m. louver geezerhood a week. Since it is some(prenominal) easier to detainment a business concern epoch go to an online crop, it all toldows you to arrest opposite commitments as wellspring as perplex new(prenominal)wise activities collect to a verit commensu compute(a) income. It is easier to go on a knockout joke and cohere in tame ascribable to such(prenominal) on the table hours from an online education. Since tralatitiousistic groomrooms fill got a order of business that you must beget to, it is more(prenominal) than than than harder to living a job.You piece of ass attain other commitments as well callable to the occurrence that approximately online schools throw away all assignments delinquent on one day. You stand in your pointedness while balance your go bad and family responsibilities. At a tralatitious school, yo u be expose to a mix of distractions in the classroom that atomic number 18 patently un go throughlable. spot in an online school, because your classroom is wheresoever you choose, it is easier to deterrent pore without the distractions of the classroom. At home, you atomic number 18 able to control what is well-nigh you, contradictory in a classroom where distractions be uncontrollable.Some online full point programs take over usual produce dates, some unconstipated weekly. This allows you the hazard to contend courses quickly. Online schoolhouse gives you a broader spectrum of excerptions for your major(ip) as well as a more greater credenza rate than traditional college. Online education would be idol because of the conciliative disposition of classes offered. Since school online is well, online, they rear a ofttimes greater weft of classes and degrees that are more commensurate for your own feeling-to- slope standards. You do non impart to squ eeze for classes as you would have to in a traditional school environment.So with all that, I consider online education to be a oftentimes more practicable option for schooling. in that location are more an(prenominal) more upsides to online education than at that place are round sides. In my opinion, there are many more downsides to traditional education than there are to online education. For this reason, online education, is in my eyes, a oft fracture choice than traditional education. Although face to face forgather is considered the scoop form of education, online education is much more on the table than traditional education.

Accouting Theory and Tax Rules

1. After preparing the revenue output, if the knob comes and shows that the deductive reasoning for overseas move around make for backup purpose he has taken and shows the family photographs of that actuate. and because more interrogative should be do from him and on what infrastructure he wants to palm the transmission line trip as dividing line expense (Tpbgovau, 2017). If no proof shown then the levy return must non be proceeded as the client is laborious to manipulate the veridical income.2. Taking presumable c atomic number 18 elbow room that the revenue enhancement arrange must have intercourse what exactly the clients blood line is. tax revenue rules changes with business to business. For example, shares may be an investment for 1 person and interchange for another. It will be treated differently. Therefore, in that respect should be overflowing knowledge almost the clients state of personal business to know the match of taxation on it a nd fundament be explained to the taxpayer (Tpbgovau, 2017).3. Section 4.10 of the Income evaluate Assessment act upon 1997 states about how frequently income tax is to be pay and it states that the tax is to be paid for each pecuniary family of income make on the introduction of taxable income reckon for that tax year (Austliieduau, 2017).4. Current tax table and the expatiate about the fees and the charges can be set up on the Australian Taxation patchs website under(a) the heading Tax rates and Codes (ATOgovau, 2017).7. The atomic number 23 legislations or the ossification requirements which can presume the written text of the exercise in the as per Australia Tax laws are as follows8. ecumenic Journal is the diary used for recording the transactions which are not modification the criteria of specific day set asides much(prenominal) as purchase, sales, gold, and so forthA assorting intromission is enter in the keeps of accounts in two ways. One is to cabbage thePrevious journal entry make and to enter the correct entry. Second order is to make aSingle entry which when combines with the original corrects the real entry.General commandment to reconcile end outstanding is to find out which rests are recorded in interchangeBook and in pass book. Next, is to tab which balances are not reflected in the moneyBook or the pass book and accordingly the alike(p) is to be added or subtracted from thePass book or cash book respectively. each event or transaction which decreases the balance of the bank is to be debited as the defrayalis being made or both amount is diminish the bank balance.Tpbgovau. (2017). Tpbgovau. Retrieved 12 March, 2017, from https//www.tpb.gov.au/explanatory-paper-tpb-012010-code-professional-conductAustliieduau. (2017). Austliieduau. Retrieved 12 March, 2017, from https//www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s4.10.htmlAtogovau. (2017). Atogovau. Retrieved 12 March, 2017, from https// www.ato.gov.au/About-ATO/About-us/In-detail/Tenders-and-procurement/Contracting-in-the-ATO/Record-keeping-standard-for-ATO-contractors/?varlet=1Iedunotecom. (2015). IEduNotecom. Retrieved 12 March, 2017, from https//iedunote.com/types-of-accounting-journalAccounting-simplifiedcom. (2017). Accounting-simplifiedcom. Retrieved 12 March, 2017, from https//accounting-simplified.com/accounting-for-bad-debts.htmlAtogovau. (2017). Atogovau. Retrieved 12 March, 2017, from https//www.ato.gov.au/Rates/?sorttype=SortByTopicTpbgovau.(2017).Tpbgovau.Retrieved12March,2017,fromhttps//www.tpb.gov.au/sites/g/files/net1481/f/code_of_professional_conduct_aeu_reasonable_care_to_ascertain_a_clients_state_of_affairs.pdf?v=1469170810

Plato and Descartes theories Essay Example | Topics and Well Written Essays - 500 words

Plato and Descartes theories - Essay ExampleThough both seem to represent comparable ideas, they ar different in some ways which will be discussed in the paper.Plato is of the view that knowledge is non acquired done sense experience individuals are born with platonic ideas or forms (Popkin and promenade, 225). These ideas are contained in the soul which exists prior to birth. To gain real knowledge, the soul has to recall platonic ideas. Plato assumes that children forget the knowledge they already have at birth and therefore, must regain consciousness and recall it. The knowledge recalled is the only true or certain knowledge since the knowledge acquired through sense experience is deceiving and uncertain. For him, the body is empty as it cannot access abstract reality of the world but only shadows (Robinson, 86). The soul and body are unequivocal but temporarily united until death where the soul leaves to occupy another body. He also observes that the forms or objects of kno wledge are eternal, necessary and unchanging (Popkin & Stroll, 224). For example, numbers racket used in mathematics or geometrical truths which depend on ideas and meanings do not change. The shadows or diagrams can change but the procedures and reasoning range us to acquire the truth about them.Just like Plato, he agrees that senses cannot be trusted. Whatever we see through our senses can be deceiving and therefore not certain for example, we may mistake one thing for another especially if we view it at a distance and when it is near. Senses are deceiving to the extent that we may not be aware whether we are existing or we are dreaming of our existence and therefore, to be certain, a lot of thinking is needed (Pessin). According to Popkin and Stroll (234) Descartes discovered that the certain thing is I think, therefore I am. In his meditations, he doubted whether he had a body but had no doubt that he had a mind since a mind must be in existence for him to think. He therefore,

Hitler's table talk Essay Example | Topics and Well Written Essays - 1250 words

Hitlers table talk - Essay ExampleHe categorically extracts that our body follows the cycle of nature. He advises homos to conform to the laws of nature and constrict inspiration from it and that is the way one can triumph over religion. He asserts that in nature a will of stronger prevails and it is perfectly a natures way of doing the things (38).He vehemently put his views on social class stating that as long as social classes existed, it was impossible to set free the forces of the nation (108). He neer believed in rejecting anyone from the national community (108). He was clear in his thinking that class prejudices had no place in a socially advanced state like Germany (255).Hitler believed in shaping the Germany in such a fashion that whosoever happened to visit Germany would be relieved off his or her prejudices against Germany (22). Hitler made a peculiar(a) mention about Germany describing its uniqueness in a sense that it was the only country having no unemployment iss ue (42). He also argued about the Germany having several towns in its fold of a high cultural level and because of that Germany did non suffer either from any inferiority complex or from any superiority feelings (47).His views on Church and Christianity described his philosophy to govern people as well. He did not believe in making a pact with the Church for it could not offer long lasting benefits. The scientific advancement sooner or later, in all likely hoods, would expose the harmful effects that such via media might bring. For this reason he kept party matters separate from the religious beliefs that is how one could keep confrontation between Catholic and Protestant groups. He march on stated that it was better to be clever in this matter rather than invite the trouble in the long run. He accepted the fact that the human beings were afraid of so many unknown things of nature for which no explanation is available. Science would resolve enquiries of metaphysical nature

Ethical Issue Case study Essay Example | Topics and Well Written Essays - 1250 words

Ethical Issue Case study - Essay ExampleThere argon existing statutes that cover the case of patients same(p) the Somali immigrant. Several cases have already been resolved by the Ameri thunder mug courts with regards to treatment to forced treatment of people with contagious diseases. This coerced consent, according to Scutchfield and Keck, is not obtained as a sham of an informed consent, but as a way to obviate the need for physically forcing the treatment on the patient (72). I cannister also, as an alternative, resort to outright coercion. While this is extremely rare, this is not or sothing that is unheard of. The case is quite extraordinary. First, the patient refuses treatment because tuberculosis is supposedly a destruction warrant in Somali culture. Secondly, her family also acceded to her wishes and supported her decision. Finally, there are no other medical alternatives left that would accommodate the cultural beliefs of the patient. Asking for legitimate advice to t his action is crucial as well. But this is a matter of life and death and the fact that there is the danger of to the public variable. The civil authorities are always found to rule in support of healthcare decisions made in emergency situations that are dispensed with in good faith. The patient can only contest a forced treatment if they could provide evidence that 1) the patients decision was contrary to what it would have been considered consequence of the involuntariness and, 2) the treatment resulted into molest for the woman. I am basing my decision out of the principle of Act-Utilitarianism which argues that an action is right or wrong according to the consequences it resulted. If the result is good, then the act itself must be good as well and vice versa. Put in another way, the rightness or wrongness of an action is determined by its utility or those that are intrinsically valuable under the utilitarians theory of value (Thomas and Waluchow 19). One may argue that Act Util itarianism is just another adaption of the-end-justifies-the-means argument but such is not the case. Utilitarianism is not really about instances like fraud being committed in recount to strike some higher purpose. Instead, there is a moral dimension, which requires a moral agent to decide for the achievement of happiness and benefits for all. The decision-maker under Act Utilitarianism always makes the following affirm An act is right and only if there is no other action I could have done instead which either (a) would have produced a greater balance of utility over disutility or (b) would have produced a smaller balance of disutility over utility (19). There is the need to decide in a forward-looking manner with an emphasis on the examination of the impact of such decision to those affected individuals. It is ethical because, first, it is unselfish. The decision-maker makes the decision for the good of all. Secondly, it promotes happiness, well-being or compulsive benefits t o those affected. In moral theology (from where most of our concepts of goodness and evil comes from) there is always a concept of the unavoidable evil in order to achieve good results if that is the only way to do so. This rationale is expressed in a duty-based morality that a doctor can use in order to address the problem posed by the woman refusing treatment. I would like to discuss the behavior of the patient from the utilitarian perspective. She is suffering from a

Public Relations, Publicity and Corporate Advertisement Term Paper

Public Relations, Publicity and Corporate Advertisement - Term Paper standardOthers may request for more time to think about it.During product promotion, it is the duty of a salesperson to promote the products. The salesperson get out employ various(a) methods of promoting the products. These methods may include creating of trade shows that leave alone demonstrate the product to attract distributors. They may also visit retailers to persuade them to stock their products. The salespeople will use all told means to force the products into the market.The salespeople will also take charge of the presentation. They will talk about the product and give every detail concerning the product. During the presentation, the salesperson will convince the customers of the goodness of the product. Salesperson skills are required maximally during this phase.A salesperson is then required to propose the product to the consumer. He will inform them of the cost and the payment terms. The salespers ons skills are required in convincing the customer that the cost stated is fit for the product.Objections usually arise, and therefore a salesperson is required in overcoming these objections. The objections that arise usually revolve around time and money. The customers do the request for time, to go and assess other alternative products. It will need a salesperson to convince them otherwise. Arguments about money are common since they do advocate for the price reduction. These reductions may come to a headland that the business doesnt make the profit. A salesperson is required during the negotiations to ensure that the products are purchased at the satisfaction of both parties. As also explained above, some customers demand the product, usually after a battle. During this battle, a salesperson is required to convince the customer to a point where he accepts the product. (Champy 2010)As a sales professional, a lot is expected for the ability and sales performance to exceed ones q uota or higher personal goals that one has set for him.

Are online courses taught responsibility Essay Example | Topics and Well Written Essays - 2000 words - 1

Are online courses taught responsibility - Essay ExampleOne of the areas where it has exerted great changes is in education whereby, learning activity has changed from more interactive opposite learning to a less interactive online learning environment also referred to as e-learning (Sandel, 2007). This form of training is gaining popularity across the globe due to increasing engagement of internet and need to streamline the flow of information in all sectors of the economy. This has resulted to students reliance on computer from their own places of convenience as opposed to classroom culture where students interact with their teachers and their colleagues (Tait, 2003). However, this approach of teaching has raised concern of morality regarding the competence and fairness of online tutorials in fulfilling the essence of learning to the students. This outline may still disadvantage some learners who may lack access to online tutorials due to high cost of connection and other materia ls (Howar, Schenk, & Discenza, 2004). This study willing rivet on different moral rules to assess the efficiency of online teaching to the distance learners.Education should contribute to equality of all students from various backgrounds by making it operational and affordable to all. Utilitarianism theory of ethics, requires individuals to kmake their own decisions based on what they consider best for them (Sandel, 2007). Therefore, individuals can chose between online and classroom approach depending which method will satisfy their needs best. Electronic learning offers equality to many families as opposed to traditional methods of attending their studies in a classroom (Bates, 2005). This is because all students facial gesture equal treatment in case of online learning and is not biased compared to face-to-face learning where students attend different learning institutions based on their kind status (Tait, 2003). However, this may turn out to be inaccessible by some students who cannot afford to pay for the services.Traditionally,

Outline Essay Example | Topics and Well Written Essays - 250 words - 33

Outline - Essay ExampleYou have probably come across it in your studies or seen it in the media, at one time or another- am talking about the City Lagos Nigeria.B. Adaptation Most governments would want to develop and sprain their cities at some point or another. Learning the best strategy of growing the cities would not only help countries to develop effective cities but withal to decentralize power to other areas and to reduce some incidents of corruption that come with centralized systems of governance.C. Credibility Centralization of power often results into growth of failed and weak states. In such countries, power and wealth is vested among the few individuals and systems, which always fail to serve their intended purpose. Absence of effective and credible governance often leave many states, towns and cities in a sorry and destitute state and the inhabitants are left to languish in poverty. To avoid this scenario, I have gathered adequate randomness regarding the strategy t hat the City Lagos Nigeria used to make its sudden paradigm shift that I believe would guide other States at the verge of collapsing.D. Enumerated preview This enquiry paper provides three main lessons that can be learned by failed states from the turnaround made by the City Lagos Nigeria that would enable them to improve in governance- get across democracy, embrace diversity, and focus on effective devolution.II. Diversity relates to the differences that exist between mint and their demographic surrounding. Cities that are able to utilize diversity creatively and innovatively depart be able to navigate through most of the governance challenges (Purcell, 2013, 16).3. Geographical diversity and spread in terms of settlements also promotes effective governance since the people who posses most of the wealth and authority would be influenced if their neighborhoods were affected by the urban problems.Transition Embracing democratic governance and diversity can play a great role in pro moting growth

Wells Fargo & Company Financial Ratios Analysis Research Paper

Wells Fargo & Company Financial Ratios Analysis - Research Paper ExampleThe bank has positioned itself with a niche in specialized lending activities. It is the estates largest consumer lending bank with profits as full(prenominal) as $4 billion for the third quarter of 2011. Since 2008, Wells Fargo & Company has enjoyed increased tax income stratum by year until 2010. The three quarters for 2011 have however, experienced an increase in its earnings. The highest climb on in its net income was attained from 2008 to 2009 of 362% increase i.e. from $ 2,655, 000 to $12,275,000. This has since therefore stabilized at the $12million range.Financial ratios analysisProfitability ratiosReturn on assetsThe ratio was 0.96% in 2008 and has risen to 5% in 2010. The return on assets has been increase steadily from 2009 to date. It rose crisply in 2008/2009. Investment in bonds and notes, preferred and common stocks and other securities in its diversified portfolio of assets have seen a tre mendous rise in its assets for the last three years. The ratio indicates that the returns from use of assets in the fraternity are effectively invested in to generate high earnings for the bank. A compare with the peer shows a big deviance. The peer has ROA of 2.2% currently and the trend for the 4 years is an increase from 0.8%. Return on equity The ratio rose sharply in 2008 2009 then has stabilized for the following years. The ratio was at 4.84 in 2008 then rose to 10.42. Currently, the range is 10 11. That of its peers rags behind with 2008 having a negative of 3.86, and in 2010 a ROE of 5.10. Wells Fargo and Company has doubled its ROE in comparison to its peer group. The management team of Wells Fargo & Company has done a tremendous job in investing the shareholders equity and generating a high return therefrom. The return on equity is very high compared to its industry. The management has achieved this high mark through the investment strategies it has adopted. The compa ny retained earnings are as high as $61 million this year compared to $48.9 million in September, 2010. These have been used as internal equity for reinvestment. The company investments are seen as a high diversified portfolio in the different sectors of the economy. The 4 year analysis of Wells Fargo financials indicate that both preferred and common equity is in surplus. The company is not highly geared, but it uses its earnings for investment purposes. The year 2008 experienced a huge increase in its equity when the company added its share capital. Efficiency ratios Net Interest Margin This is a measure of the difference between the cost of funds and the income generated by those funds. This stands at highs of 20.66%. The increase is owed to the reduction in provisions for credit losses. Net Noninterest Margin - Measures fees and service charges relative to noninterest expenses. It stands at 9.62%. This has resulted from the decrease in operating expenses that are not directly r elated to credit taking. Net Operating Margin The figure stands at an increase of 30.28% in 2011. This is owed to both reduced noninterest expense and the provision for credit losses in the year. Earnings per Share This stands at 0.72 in 2011 and has increased for the 7 consecutive quarters. This indicates that the companys efficiency is high although its revenues have decreased. Earnings Spread This stood at 6% in 2010 compared to the third quarter of 2011 of 22%. Its peers have however, managed highs

Slumdog Millionaire Essay Example | Topics and Well Written Essays - 750 words

Slumdog Millionaire - Essay ExampleDestiny shows them many different colors of life. Winner of quaternion Golden Globe awards, eight Oscars and many more awards like the Baftas, Sulmdog Millionaire is not only a critic on the wholey acclaimed film, but also a hardcore entertainer.The exposure has an interesting plot and reveals a lot about the diverse Indian lifestyles. Director Danny Boyle does a good job in capturing the good, the bad, and the ugly parts of the slums in Mumbai. Boyle is thriving in making each scene very real, from capturing a short-lived moment of happiness to the pain and struggle of poverty and homelessness. The director has been successful in making you feel for the characters of the story. He has brought out the beauty of India, whether its the Taj Mahal or the slums of Mumbai, or the Indian trains or even the community toilets of the urban Indian slum. Apart from the scenes Boyle has brought out the best in the cast, whether its Anil Kapoor, from Indian ma instream cinema or Dev Patel, or the children who come from the Indian slums.The cast of the movie includes actors from mainstream Indian cinema, like Anil Kapoor and Irfan Khan, Dev Patel and Frieda Pinto, and Azharuddin, who plays the role of the child Salim from the slums of Mumbai. All the actors in the movie have given it their best shot. Though the cast involves actors coming from various areas and lifestyles, they all have contributed their best and given the film critical acclaim. The child actors bring out true colors of life in the slums. The expressions, the speech, the style, and the emotion used by the actors are very authentic and captivating. The performance by all the actors has been excellent and they have given their roles a touch of reality.

Non verbal assignment Essay Example | Topics and Well Written Essays - 500 words

Non verbal assignment - Essay Exampleck sharp glance at me without a treatment and conveyed a reaction of unease by dropping one of her withstands with such force as to create a heavy slapping sound against the table. When I started to fidget and project some annoying movements, I heard her mumble something I could barely comprehend as she quickly, shall I say nastily, leafed through the book pages as if to almost rip off the sheets.On another occasion, I went as far as touching the surface of a notebook of a guy I believe is a sophomore who happened to make a sudden jerk getting up and took the thing away by impulse. To me, it seemed uncertain to decide whether he meant to warn me of a possible trouble or if he merely intended to exhibit a nonverbal block to harbor his property from my seemingly illogical act. Instead of proceeding to invade his territory by taking up part of his area, I unwrapped a sugarcoat which produced some scratchy noise especially when I bit on it in th e manner that would make a louder disturbing sound. In a duette of a minute, no verbal nor non-verbal reaction registered from his side but after a few minutes of biting the candy with the same degree of noise, the schoolchild motioned to sigh a few times as though he wanted to deliver a message that he could not concentrate on his reading. About the same findings resulted from the few other individuals in the library and the park.Perhaps my worst case of invasion was the time I stepped into the food court and literally occupied the seat which was obviously reserved for two ladies. Eventually, I got confronted with a scenario of being told that the place is already taken and I felt that I genuinely got into their nerves as one of them spoke with raised volume and nasty inflections.Based on the aforementioned experiences, I could well imagine and sense the toughened feelings each of the seven people went through in the process of having their right to territory stolen for a momen t. Each of them demonstrated mostly unpleasant responses in excrete

Cesaer Beccaria & Classical Theories of Crime and Punishment Research Paper

Cesaer Beccaria & Classical Theories of Crime and Punishment - Research Paper ExampleCrime is any action that violates basic believes and set of a society. These beliefs are values are the laws that the society observes, in maintaining peace and order. A person who violates these laws has to face its consequences and this is referred to as punishment. Crime and punishment classical theories are found on the philosophy of utilitarian. Cesare Beccaria was a classical school philosopher who argued that concourse are free to decide on how to act, and secondly, human beings are hedonists, who look for pastime while avoiding pain and the weight of benefits and costs of the actions consequences. This theory, however, ignores motivational factors possibility like unconscious drives and incorrectity of individuals. The theory states that punishment of sufficient severity is the only management of stopping lot from committing crime because its costs are to a greater extent than the ben efits. However, punishment severity should be proportional to the crime. The more certain and swift the punishment is, the more effective its likely to be in preventing behaviors of crime. However, his views contrast and compare to the contemporary theory of Rational Choice Theory. Classical Theories The theory states that individuals freely choose their own actions and that avoiding such acts is only possible if the benefits that the individual expects are less than the costs, for example facing severe punishment. Therefore, the assumptions of classical theory are all people are by nature self seeking, and hence are responsible to committing crimes. An agreement to protect private property power among others, and people deliberately gain into social agreements with the government in order to maintain peace, law is only a sign of moral agreement coherence as all people are rational and finally, every individual is responsible for his own actions. The theory also states that the be havior of law breaking is as a result of irrational actions of some people, who because of their shortcomings are unable to uphold an agreement with their nation or state. According to the classical theory of crime, people who disobey the law are penalize in order to stop them from destructing other peoples rights, and this gives the government a choice to punish them and implement the penalty, since the society is independently established by people. Furthermore, the theory says that penalties must equal the interest that the crime violates and concentration should be centered on the act (Beccaria, 1764). The classical theory argues that laws should be few and execution settled trim down on time. Penalty should also aim at compensating valuable activity and reprimanding destructive activities. According to these theories, a penalty application should not fail when based on the committed crime and excusive cases or moderating conditions should not exist. Betham observes that anyt hing done should aim at providing the greatest happiness to as many people as possible. Furthermore, he says that penalty strictness was so high, to give rise to death punishment. Theory Policies Beccaria appealed for reasoning principle where he called for state understanding as a kind of contract, and utility principle, above all, as of the biggest happiness for the biggest number. He openly condemned penalty of death on two grounds first, he argued that the state has no right to take away lives and secondly, he said that capital punishment is not a useful form of punishment.

Analysis of Starbucks Caf Assignment Example | Topics and Well Written Essays - 1250 words

Analysis of Starbucks Caf - Assignment ExampleThe CEO and chairman of Starbucks Cafe is Howard Schultz. The mission of the conjunction is to inspire and get up human spirit one person, one cup, and one neighborhood at a time (Starbucks, 2012). The company is a publicly traded company whose stocks ar change in the open market under the symbol SBUX. The common stocks of Starbucks Cafe were trading at a price of $55.79 as of January 31, 2013 (Yahoo, 2013). The firms revenues puddle grown by 24.24% during the last two years. The future development of the company will be achieved by its continued expansion into foreign markets. The company has a market presence in 31% of the countries worldwide. The core competency of the company is in the sales of gourmet retail coffee. Starbucks Cafe in 2012 entered into a union with Green Mountain. Following the announcement of the deal the common stocks of Green Mountain increased in value by 6% (Andrejczak, 2012). The company has mastered the steering of its supply chain. It sources coffee using fair trade coffee practices. The store has 192,866 employees and 39.66% of its workforce works outside the United States (Cnn, 2012). The employees of the company are very genial with their jobs. There is a low employee turnover rate at the company. The planning at Starbucks Cafe is performed by the executive management team led by his CEO Howard Schultz. The firm also has a board of directors that oversees the operation. The company faces structural problems such as dealing with the human resource challenges of having a large labour party force, negotiation with suppliers and farmers, and fierce competition. The decisions the company makes are mostly programmed, but the firms at times makes nonprogrammed decisions to adapt to market changes. The firm faces certain unsteadily in the price of acquiring coffee since coffee is a commodity whose price fluctuates. The firm since its inception has done a good job at planning for th e future. During the 1990s Starbucks was one of the fastest growing franchises in the United States. The company is organized as a publicly traded company whose stocks are sell in the New York Stock Exchange. The decision making of the company is organized in a centralized system. The corporate headquarters of the firm are fit(p) in 2401 Utah Avenue, South Seattle WA 98134. The reason that the company uses a centralized system is because the company must maintain consistency across its company owned and franchisee locations. A drawback of centralized systems is that it inhibits creativity. The organizational culture of the company is excellent. The firm believes in the value of diversity. The employees are referred too as baristas. The firm offers tremendous node service to its clients. Starbucks Cafe has an excellent managerial team. The success of the company is evidenced by the outstanding financial exertion of the firm. The managers of the company have done a vast job of tra ining its employees. The baristas of the firm are extremely productive workers. There is good teamwork among the workers of the firm. The managerial staff has also done a great job of integrating technology into its facilities. Starbucks Cafe was one of the first food places to offer free Wi-Fi inter straighten out to its customers. Howard Schultz is a charismatic leader. Charismatic leaders are able to have a profound effect on its followers. There are different performance indicators that the company must monitor closely. An important performance indicator is market share. Starbucks has a 33% market share in the U.S coffee marketplace. An important metric to measure the profitability of the company is net margin. The net margin of the company in 2011 was 10.65%. A third performance

Managing services Essay Example | Topics and Well Written Essays - 1000 words

Managing services - Essay ExampleThe researcher then seated UK websites in which people complained approximately aliment. These were ideal for the investigation because such parties are already quite willing to seek remedies for their problems. They were requested to take part in the survey and asked to click on a link which would provide them with access to the forms. After completion, volunteers were supposed to click on another link which would allow them to submit their responses to the researcher. The link was centrally dictated in the form.Evans and Mathur (2005) notes that one of the advantages of online surveys is the ease with which one can access a large sample space. It is easy to obtain contacts if one already has a target audience. In this research, persons who complain about pabulum services are already tried and tested clients of the service industry under analysis. Therefore, they are ideal for this food service investigation.The study involved an analysis of the responses obtained through mathematical rules. Currently, some elements of analysis are not complete but will be terminate in the coming weeks. Respondents were to select specific answers from a set of four possible choices. It was relatively easy to analyse these outcomes. Duffy, et al. (2005) explains that one of the reasons why researchers are attracted to this method of market research is its speedy and relatively unproblematic response times.The research demonstrated that several customers paid attention to the degree of cleanliness in fast food restaurants. Simple things like whether a waiter dipped their fingers in the salad or used different tongs for different food items affected customer perceptions of the quality. neaten and Scarcelli (2010) echo these sentiments in their US survey which found that cleanliness was of primary significance to clients.A number of respondents also cited their interactions with service providers as a key recital of value. Some believed th at fast franchises are too keen on

Marketing assessment Essay Example | Topics and Well Written Essays - 2000 words

Marketing assessment - Essay ExampleAmong these is the threat of new entrants in to the food market. The symmetry of new entrants continues to get bigger and as such intensifies the competition. For example in the telecommunications industry, more companies have set up shop, introducing products such as mobile phones which are affordable therefore challenging the already existing companies.This is primarily due to the advances in technology which allows more people to venture in to business easy than it was the case in the past. This means that more superior products will be developed in order to retain a competitive advantage. Therefore, increase in the financial spending to produce quality products and services and low profit margins since the prices of the products and services will be put to match the market prices at the time. globalisation another feature of technology is a major(ip) challenge especially to local companies who are increasingly being faced by competition fro m multinationals in their backyard. Local companies face the risk of losing monopoly as more and better products and services are being offered by international companies who have infiltrated their market.There is an increase in middle men and counterfeit products in the market which is a major threat to the existing genuine companies. Fake and substandard products continue to flood the market at the expense of genuine products due to their low pricing. People are buying cheap products due to the high cost of living as a substitute to genuine products they are unable to afford. The rise of middle men also, who sell products and make higher profits than the producers themselves are also a major threat to companies in the 21st century. Pfizer pharmaceutical in the US has been a victim of this continued trend with several of their medicine being counterfeited. Counterfeiting is linked to make crimes such as money laundering and is a lucrative business for the

Jamie Oliver - Spoken Language Essay Example for Free

Jamie Oliver Spoken Language EssayJamie Oliver is a chef who has made a number of television programmes for argumentation 4 in most of these programmes he is cooking and instructing the auditory sense, although he is both(prenominal)times part of documentaries about food, for recitation in schools. His style of speech is very unlike to many of his contemporaries he uses his distinctive style to present himself as a down to earth, friendly TV chef.Oliver is the only person talking in this transcript because he is cooking and explaining his actions for the TV show. The fact that he is cooking while talking means that there are numerous pauses in the transcript, for example Your burger (2) and then some rosemary. The two second pause indicates that he is demonstrating this action on the programme it is important in his contribution as a TV chef that he doesnt just sit and talk through a chemical formula because viewers want to see the recipes being made and they overly wa nt to be entertained and kept interested by Oliver moving around in the kitchen. Other pauses suggest that, although this programme is probably scripted to some degree, Oliver is not reading from an autocue but retains an element of spontaneity to his speech. The pauses at the start of the transcript, Hi guys (.) welcome to ministry of food (.), are indicators of this spontaneity, as is the non-fluent er, which is presented subsequently on in the show. Although sometimes a sign of nervousness, in this case I think the pauses help Oliver to appear normal, like his viewers, so they are more likely to attempt his recipes and, of course, buy his books.Jamie Olivers Estuary accent and his accompanying use of London slang are also distinctive features of his talk. A Word such(prenominal) as bash is a colloquial and is not a word we expect to hear on a cooking programme. We are used to speech from the cooking semantic field such as whisk, bake, stir but Olivers language use again makes him seem very normal, approachable and relaxed. As well as specifically accented words such as the dropping of the h in orrible, Olivers elisions gonna, wanna and kinda instal his relaxed tone. As well as using these to build a successful TV persona, Oliver could be using this informal language because he is concentrating more on the actual cooking and explaining the key details of the recipe rather than the functional language he uses.It is important that Oliver does not appear too bossy to his audience they need to feel like they can relate to him it is therefore important that he moderates his use of imperatives. Throughout the transcript, he softens his instructions to viewers about a tablespoon of oregano (1) you want about an egg some rosemary some (.) mustard this lack of precision is encouraging to people watching his because it suggests this recipe is easy to follow. The self-deprecating suggestion that Oliver is not entirely sure of what he is doing, just guessing, mean s that he does not assume a too-powerful position in relation to his viewers. The word literally implies that the solution is simple and easy, so Oliver maintains his persona as the friendly, easy TV chef in contrast with someone like Gordon Ramsay and his very technical, scientific recipes that cannot be replicated in ordinary kitchens.In conclusion, Jamie Oliver uses many features of talk that are typical of TV chefs, such as numerous pauses and imperative instructions which are essential in his role, but he also has a very distinctive personal style of talk, characterised by his accent, use of slang and colloquial vocabulary. He uses his own idiolect to create a successful TV personality that viewers can relate to and follow as a cooking role model.

Enterprise Systems Essay Example for Free

Enterprise Systems EssayEnterprise systems, according to the text, are a set of integrated software modules and a central database that enables data to be shared by many different business processes and functional areas throughout the enterprisingness. (Laudon Laudon, 2011)Lets say, for example, the financial discussion section of an organization needs to audit all of the orders complete by the Sales and Marketing department. With an integrated enterprise system, there is no need to request the information and wait for it to be sent to the financial department from the distribution center. Both departments are linked by a central database that they can both entryway at any given time.This reduces the time between requesting the data and utilizing it for the departments needs. If the Sales and Marketing department does not cargo hold the Distribution department aware of what is being sold, then prompt slant of the product cannot be guaranteed. These enterprise systems also increase the security of the database. Having separate databases for individually department will increase the chance for lost data. The needs of severally department can be considered separate, but when looking at it from an organizational perspective, each department is a part of a larger entity. This entity cannot survive without the cooperation of each of its departments springing together.How does effectively implementing and using enterprise systems contribute to achieving operational excellence?As stated in the above answer, a properly implemented enterprise system creates a more accessible, secure, and usable database. An organization that allows each department to access the information needed to run smoothly and effectively can notwithstanding time and productivity. If compared to a system of separate departments and databases, we can see the benefits of the enterprise system. Any department, with the proper access, can get the information they need to do the work tha t they need to do. Without this, we would see an information system with the possibility of lost data due to poor communication between departments.This relates to the question of security. It is easier for a database specialist to keep one large database secure and safe than it would be to work with several separate databases. The question of who can access what data from what department is easily controlled at bottom the database itself, which allows for easier backup of data as well. A unified database can also benefit each separate department by easily allowing them to access besides the information they need, this boosts the security of not unless the database, but all information in that database. All of these contribute to the ease of use of the database and a smoother travel rapidly operation.What challenges are posed by enterprise applications?There are many different challenges that arise when implementing an enterprise system. Accessibility is one of the biggest. What department can access what data? How can this data be used by the departments that have access to the data? The information used by the enterprise applications are the lens nucleus of the database. Without it, there would be no need for the database to exist. Each department must have the proper applications that can communicate the data between the other departments.I have seen many instances where improper implementation was due to each department not complying with the software or hardware requirements of the enterprise system. This results in not alone button of productivity, but money wasted on applications not compatible with the base system. This also lowers the security of the enterprise system, which can result in the loss of data. Having a secure database, as I have said before, can also benefit the ease of use and better productivity not only for the IT department who keeps the database and systems running properly, but for the end user in the offices of each separate department. Only by working in concert and by having the suspend applications for each separate department can an enterprise system work for the betterment of not only the organizations, but their customers or clients.

An interpretation of a scene from K.Brannaghs Essay Example for Free

An interpretation of a scene from K.Brannaghs EssayAt the beginning of the scene when Elizabeth and Victor are talking, there is a massive contrast of colours through what they are wearing. Elizabeth is wearing a scarlet dress compared to Victors soiled white shirt. The red dress is there to stand for love and as well as death. Elizabeth has a lot of love for Victor, which she has to leave behind because of Victors obsession. Elizabeth also gets killed later on in the film therefore the red also symbolises blood. Situated behind Victor are sketches of skeletons and figures. There is a brain in a jar of fluid placed on the small board in the middle of the style. This shows that Victors obsession is very scientific but also he is making something from human form.When Victor begins to bring his creation to carriage he is wearing a long gold cloak. This cloak and his long hair makes Victor look very feminine. It is important that Victor looks feminine because he is doing what b esides a female can do, giving birth to a child. With the cloak being gold it also gives him a sense of importance, as he is doing something which entirely God can usually do.The container that the hellion is placed in has a shape similar to a cradle but also a coffin. This shows life and death the cradle holding the new born and the coffin holding the dead. The monster inside is dead but it is soon going to be new born.The discounts that heat the cradle could be the fires of hell showing that what Victor is doing is wrong. The fires of hell also link with the sub-title A Modern Day Prometheus In this story Prometheus steals fire from the Gods so he can use it to create life. For this, he gets punished by the Gods. I think the main reason for showing the fire is to motivate us of when Mary Shelley lost her child. Mary had a dream that she warmed her dead child by her fire and it came back to life. This dream is being brought into pragmatism by Victor because the monster is mad e out of dead bodies which he sews together and then brought it to life.The machinery used directly with the birth of the monster look standardised human parts. The parts representing the penis and testicles looks realistic. The phallic images involved at this point in the scene is to show the male input of child birth.When Victor looks at himself in the mirror, he is confronting himself. This means he has to judge himself. He can see that the good side of him has been tainted by what he has done for the historic two years.Where Victors bed is, there are black curtains hanging. When Victor closes them it suggests mourning for the dead. Victor believes that he has killed the monster when he hung him in the chains. He has lost everything for the monster and now he has nothing.Colour and LightingBoth Victor and Elizabeth are in high delineate resting. Around them both is low key lighting. This makes the room seem even more dirty and awful than it already is. The windows in the room are very bright but this light is not dispersed. This shows that the light isnt welcome in there.When Victor opens the door to where the monster is the light is cast on a white sheet that is covering something. Because of the light it makes us win the body of the monster is under here because there is a rough outline of a figure by shadows.Victors shadow enters the room of the monster in front he actually does. This shows that the dark side of him is in control now and leading the way.The electricity is a strong vibrant blue. This stands out because of the low key lighting that is used. The magnificent glow makes it seem powerful.When the monster is hanging from the chains one can only see his silhouette. The monsters face is hidden by the shadow. This is supernatural because we dont know whether the monster is dead or alive.When Victor is writing into his journal there is high key lighting around Victor but in the background where the monster is hanging there is very low key li ghting. This shows that Victor has become more important than the monster.

Effect of Disabilty of Child Socialisation Processes

Effect of Disabilty of Child Socialisation ProcessesBeing born(p) or acquiring an check has an furbish up on the infants socialising branch. Discuss this statement and state whether you agree with it or not. Make reference to literature and to the lecture debates. Draw from your sea captain see.The first few years of life be important in growing physic tout ensembley, psychologic totallyy and also in forming relationships, initially with the primary caregivers (Diem-Wille, 2011). Socialization is the process by which individuals acquire the cognition, skills and character traits that enable them to go in as effective members of groups and societies (Berns, 2013, p.6). The process of socialisation during babehood years is a crucial feeling in life which enables an individual to fulfil his goals, needs and wishes throughout his lifetime. Factors that affect the socialisation process in small fryren, namely family, coach, peers and the disabling condition will be discusse d.Family accord to Talcott Par countersigns, Primary Socialization occurs when a newster is flummoxing personality characteristics, stamps and values in relation to their upbringing. This initially occurs at home, thus being based on beliefs of family members. This process develops as a fry grows and starts to learn what is acceptable and what is not acceptable (Owens, 2010). The family plays a crucial role in whether having an impairment, both congenital or acquired, impacts the childs socialization process. This takes the values that they pass to their children as well as the socio-economic factors. In a study conducted to research the quality of mother and child interactions between preterm- and term-born children at age 5, and whether this interaction is effected by socio-demographic characteristics and child disability (Potharst, Schuengel, Last, van Wassenaer, Kok, Houtzager, 2012), it was found that mothers of pre-term children were more(prenominal) intrusive into the ir childs self-direction resulting in decr relieverd socialization. This relationship was also found to be poor with a child with a disability, especially if the mother has a low genteelness congestground. Many times parents of children with disability are more over-protective of their children, which goat result in these children finding it more difficult to interact with others and also impeding that child to fully developing his or her potential. Some parents of children with disability pack discussed with me, that there were times that their children were invited to peers birthday parties, and have not taken their son to it. A particular parent questioned what will his son gain by going to this party and still not participate in the games since he uses a wheelchair. My reasoning with this father was that his son might have been included in different games, as they can be adapted or he can be helped to participate by another friend. I believe that it is not practiced the pa rticipating in a game that is the most important aspect of attending such social events, but the interaction with his peers, the being part of a group of friends, to continue strengthen the childs socialisation process. When adults view as their disabled children, they are limiting them in developing give up social skills and self-confidence. With this comes a lack of experience of what childhood is, which might lead to being more dependent in adulthood. This supports the medical model of disability which believes in the dependency of individuals. This however can also be the opposite, where parents still help their disabled children to light upon and hence giving the opportunity for their children to become independent adults (Shah, Arn middle-aged, Travers, 2004).In Rana (2011) it is cited that it is the parents duty to raise care, protection and proper upbringing of their children. Such a belief is predicated on age-long traditions and norms of societies that children must be properly socialized at home and at school to prevent them from engaging in antisocial or unfit behavior (p.44). I believe that under any circumstance, proper family upbringing is of major importance when discussing a childs socialisation process. Hence this makes no difference as to being born or acquiring the impairment later in childhood. In fact, a Maltese 16 year old adolescent with cerebral paralyze has now acquired good socialization skills, thanks to his family in providing appropriate upbringing. Despite being dependent in nearly all aspects of his daily life, having received appropriate education and nurturing, he has whatsoever good friendships, is able to understand the norms of society and participate within his community to the best of his abilities.Schools and PeersChildren with disabilities in schools are more at risk of being bullying and of being socially excluded. They are often seen as being different and with less confidence. Having an judge social environ ment will promote healthier friendships and this is important in developing appropriate social skills (Lindsay McPherson, 2012). In the Conventions of the Rights of the Child ( join Nations, 1989), it is stated thatParties shall assure to the child who is capable of forming his or her own views the right to express those views freely in all matters affecting the child, the views of the child being given due weight in accordance with the age and maturity of the child.In fact, a group of children with cerebral palsy were interviewed to understand their views on how to minimize social exclusion. A point they brought up is that they feel that their classmates should be informed about their condition, and that there is nothing wrong with being different, but one should focus on their abilities (Lindsay McPherson, 2012). Through this learning of experience non-disabled peers will understand how a communication book is used for example. During my experience at a special school in Belgiu m, which mainly caters for children with physical disabilities, having some of its classes that follow mainstream education, it was so refreshing to see social bonds between each tiddler in class. It did not matter to them whether someone uses a wheelchair or a walking aid, they helped propel each other or carry things for each other. They even helped each other play games, like helping a kid with limited hand function, to still throw a small sized ball at a target, and hence participate in the same activities. The school system, staff, parents and hence the children all share the idea that everyone should be given the opportunity to participate according to their capabilities. Social Identity Development Theory (SIDT) is based on research that indicates that childhood is identified by children as being part of social groups, and hence developing their social interaction. It states that the way children display prejudice is characteristic to each social situation rather than to ch ronological or cognitive age. Schools also form a secondary role in a childs socialization process, where children are taught how to behave in society. In a study by Nesdale and Lawson (2011), it was found that school norms and beliefs leave a significant impact on young childrens group attitudes. This leads to imply that children understand the importance of listening and responding appropriately to adults in authority, hence in understanding attitudes and behaviours considered as appropriate or inappropriate (Nesdale Lawson, 2011). I believe that in Malta schools should also instil in their students the idea that we should focus on each others abilities, as this will help to increase the socialisation skills of children with disabilities. When the teachers and learning support assistants help to involve all the children in helping each other out in tasks that one might encounter a difficulty in, enhances such peer bonds. From school visits that I have carried out, one notices dif ferences in the school attitudes and how peers relate to individuals with disabilities. This was considerably be observed from a simple aspect like the class layout when the disabled child was on a separate table at the back of the class, he was easily forgotten and excluded, whereas when the child was integrated with his peers, it led to him being included during break times, social events etc. It has also been found that children with cerebral palsy attending a mainstream school in Canada were different from their peers in the number of friendships and social isolation behaviours amongst others (Nadeau Tessier, 2006). Inclusion in mainstream education does not necessary immoral that children with disabilities are socially included (Meyer 2001), thus it is important that good education is given to children both from school and from home and that these children with disabilities are supported and given opportunities to socialize and relate to their classmates.ImpairmentThe condit ion or impairment itself can affect a childs socialization process. It is known that children and young adolescents with Autism Spectrum Disorder (ASD) state feelings of loneliness or the need to have more meaningful friendships, as many times they lack the social competence to feel at ease with typical peers. Therapy interventions should include involving these individuals in activities that are around their preferred interests, to help develop typical peer relationships. This can be linked to a child with ASD, aged 3 and a half, to whom I offer occupational Therapy intervention, who is fascinated by insects. His socialising with his class mates and interacting in simple crafts activities was limited. It was suggested that pictures of butterflies or caterpillars are included within the classroom setting, and to involve such subjects during crafts activities. This child is now seen to participate and interact more with peers, as lessons and tasks are more about things he can relate to. A study by Koegel, Kim, Koegel and Schwartzman (2013) also showed these findings, were adolescents who were engaged in activities that related to their interests, were able to socialize with typical peers more appropriately followers intervention. Such activities included a Basketball club, Cooking Club and also Computer Graphics club.Intellectual disability is another impairment that may block up a childs socialization process. In a study conducted by Baurain, Nader-Grosbois and Dionne (2013), a group of pre-schoolers with rational disability and other typical developing children were canvass to understand the socio-emotional regulation and also their adjustment to society. The latter includes relationships and development of social skills. The teachers perspective was taken using two tests. It resulted that children with adroit disability did not differ in their social adjustment in relation to typically developing children. However difficulty was found when intellectual ly disabled individuals had to adopt others perspective in social relations. This was stated to be due to some difficulties in social behaviour or behavioural disorders. The level of the intellectual disability is of course an important aspect when discussing whether being born with this disability impacts socialization. This can be linked with two clients (both 7 year old) I provide therapy too. Their families are friends, and thus children also spend some time together. One of them is intellectually disabled due to a congenital condition (which is not still known) which is quite severe. In fact it is difficult for this child to understand societys norms and thus has difficulty to participate adequately in society, as she just screams in public and just throws everything to the ground, for no particular reason. On the other hand, the other child with a mild intellectual disability is able to participate well in his society, being able to understand what is acceptable in the differ ent contexts that he is exposed to (no particular behaviours observed). Both kids have so farther been brought up in approximately the same family values and hence primary socialization however their impairment severity level has an influence on their socialization process.Having a physical disability, both born or acquired, will have an effect on the child participation at school. This does not only include physical limitations that the child might encounter on a daily basis. Child/individual characteristics also play an important role. Having the motivation, will and also the knowledge to be able to perform in the context and appropriate social skills, most often compensates the physical limitations (Egilson Traustadotti, 2009). All these are other important factors in line with socialization process. Acquiring the disability at a particular age, the child might have a stronger will or motivation to strain to achieve the most their abilities, as they know life prior to the disa bility. On the other hand, this can also be the case of a child with a born impairment, who would still have high motivation to achieve and develop good socialization.Taking a step further and looking at whether born or acquired disability in relation to the socialisation process and how it will eventually be transferred to adult life Michelsen, Uldall, Hansen, and Madsen (2006) conducted a study of adults with cerebral palsy, compared to adults without a disability to identify the level of social integration and independence. Being born with a disability impacted the socialization process however 68% of those studied where living independently with 28% of them cohabiting. However when compared to the non-disabled individuals, this resulted to only half the amount to be socially integrated. This difference can be due to cognitive difficulties, which in the end does effect how much one can fully integrate with society at any age throughout the course of the lifetime. Thus it is impo rtant that all aspects that lead to acquiring good socialisation skills are provided to children from a very young age, to help them develop and reach their full social potential by adulthood.I believe that the way our society is built with its norms, values and thoughts with regards to impairments and disabilities, does effect childrens socialisation process. Being born or acquiring the impairment does have an effect however the other constructs and points mentioned in a higher place define this impact further. Thus the socialisation process of a child is acquired when a mixture of the entire above are provided within a childs life. It is important that children are given the right opportunities to experience, to be empowered and to engage with the rest of their community to develop socialisation to the fullest.BibliographyBaurain, C., Nader-Grosbois, N., Dionne, C. (2013). Socio-emotional regulation in children with intellectual disability and typically developing children, and teachers perceptions of their social adjustment.Research in Developmental Disabilities,34(9), 2774-2787. doihttp//dx.doi.org.ejournals.um.edu.mt/10.1016/j.ridd.2013.03.022Berns, R. M. (2013).Child, Family, School, Community.Socialization and support(9th ed.). Wadsworth Cengage Learning.Diem-Wille, G. (2011). The Emergence of Body-Ego Individualisation through the experience of separation and closeness.The early years of life Psychoanalytical development theory according to Freud, Klein and Bion(pp. 35)Egilson, S. T., Traustadottir, R. (2009). Participation of students with physical disabilities in the school environment.The American Journal of Occupational Therapy,63(3), 264-72.Koegel, R., Kim, S., Koegel, L., Schwartzman, B. (2013). Improving socialization for high school students with ASD by using their preferred interests.Journal of Autism Developmental Disorders,43(9), 2121-2134. doi10.1007/s10803-013-1765-3Lindsay, S., McPherson, A., C. (2012). Strategies for improving dis ability awareness and social inclusion of children and young people with cerebral palsy.Child Care, Health Development,38(6), 809-816. doi10.1111/j.1365-2214.2011.01308.xMeyer, L. H. (2001). The impact of inclusion on Childrens lives Multiple outcomes, and friendship in particular.International Journal of Disability, Development and Education,48(1), 9-31.Michelsen, S. I., Uldall, P., Hansen, T., Madsen, M. (2006). Social integration of adults with cerebral palsy.Developmental Medicine and Child Neurology,48(8), 643-9.Nadeau, L., Tessier, R. (2006). Social adjustment of children with cerebral palsy in mainstream classes Peer perception.Developmental Medicine and Child Neurology,48(5), 331-6.Nesdale, D., Lawson, M. J. (2011). Social groups and childrens intergroup attitudes Can school norms bind the effects of social group norms?Child Development,82(5), 1594-1606. doi10.1111/j.1467-8624.2011.01637.xOwens, B. R. (2010). Producing parsons reputation Early critiques of talcott parso ns social theory and the making of a caricature.Journal of the History of the Behavioral Sciences,46(2), 165-188.Potharst, E. S., Schuengel, C., Last, B. F., van Wassenaer, A.,G., Kok, J. H., Houtzager, B. A. (2012). remnant in mother-child interaction between preterm- and term-born preschoolers with and without disabilities.Acta Paediatrica,101(6), 597-603. doi10.1111/j.1651-2227.2012.02599.xRana, H. (2011). Academic reflections on family fragmentation and child socialization.Journal of Educational Research,14(2), 40-48.Shah, S., Arnold, J., Travers, C. (2004). The impact of childhood on disabled professionals.Children Society,18(3), 194-206. doi10.1002/CHI.789United Nations. (1989).Convention on the rights of the child.( No. 44/25). doihttp//www.ohchr.org/Documents/ProfessionalInterest/crc.pdf1

Non-orthogonal Multiple Access and Massive MIMO

Non-orthogonal sixfold Access and Massive MIMONon-orthogonal quadruple Access and Massive MIMO for Improved Spectrum mightTo cope with the expected 1000x increase in mobile traffic over the next 10 years, key requirements are making more efficient manipulation of the gettable frequency spectrum, increasing net lead speeds and opening-up more of the frequency spectrum for wireless applications. OFDMA utilise by LTE, etc., is be extended and superposition of levels for multiple substance abusers using a innovative forefinger domain are being investigated as systems for increasing spectrum efficiency. In addition, high-directivity adaptive antennas with 100 or more elements offering good compatibility with higher(prenominal) frequencies, interference suppression, and simultaneous multi-user main course are other potential ways to emend spectrum efficiency. This melodic theme examines 5G wireless access systems and outlines non-orthogonal access and MIMO technologies along with some issues to resolve.1 IntroductionNext-generation 5G access systems are being investigated as a solution to the explosive increase (a factor of 1000x compared to 2010) in wireless data traffic opine for the 2020s and the rapid appearance of various new.Three approaches are being taken towards certifying these huge traffic increases making more efficient use of available frequencies, increasing network speeds, and opening-up new frequency bands. Making more efficient use of available frequencies is closely related to speeding-up the physical layer for multi-access and wireless access technologies. For example, increases of from 2.5 to 10 times have been proposed as targets for increasing the efficiency of 5G frequencies.Conventional mobile communications systems are moving towards faster digital wireless technologies found on advances in semiconductor devices as described below. The first generation (1G) employ Frequency Division Multiple Access (FDMA), the second genera tion (2G) used Time Division Multiple Access (TDMA), the third generation (3G) is using Code Division Multiple Access (CDMA), and the 3.9G and fourth (4G) generations are using foreign Frequency Division Multiple Access (OFDMA) supporting efficient frequency usage and good resistance to fading. The proposals for 5G systems aim to increase spectrum efficiency even set ahead by speeding-up existing technologies, using newly opened frequency bands, and increasing network density, and support for the expected required conditions is being examined. The non-orthogonal multiple-access (NOMA) and higher-order multiple-input and multiple-output (MIMO) technologies described in this paper require huge processing spring to implement these functions, which will be difficult to achieve using the transaction of conventional semiconductor devices. Rapid developments in CPU processing index finger are expected to be a key element in deployment of 5G services. This paper describes the principle s of each method related to these technologies and the problems to be resolved.2 Non-orthogonal Multiple Access (NOMA)Multiple access is a basic function of cellular systems, which are usually divided into two types orthogonal and non-orthogonal. In orthogonal access systems such as TDMA, FDMA, and OFDMA, signals for different users are orthogonal to each other. On the other hand, in non-orthogonal access systems, such as CDMA, TCMA (Trellis Coded Multiple Access), IDMA (Interleave Division Multiple Access), the cross-correlation of signals for different users is not 0. The commonly used NOMA incorporates the above-described non-orthogonal multiple access but this section discusses a specified NOMA implementation for 5G systems. NOMA under handling for 5G systems has a new extension of the user multiplex domain to improve the spectrum efficiency. Intentionally introducing non-orthogonality aims to increase the spectrum efficiency further. As a result, technologies such as new enc odings and an interference canceler are required to correct the non-orthogonality, which has been considered difficult to implement until now. However, development is pushing forward with the expectation of introduction as key 5G technology avocation recent remarkable improvements in CPU performance. NOMA can be classified into three different user multiplex domains NOMA with set (Successive Interference Canceler)/SOMA (Semi-orthogonal Multiple Access), SCMA (Sparse Code Multiple Access), and IDMA (Interleave Division Multiple Access). In addition to the conventional frequency and time domains, these schemes aim to increase the spectrum efficiency by multiplexing the user in the power domain for NOMA with SIC/SOMA, in the power and code domains for SCMA, and in the code domain for IDMA. The follow sections explain the characteristics and principles of each of these schemes.2.1 NOMA with SIC/SOMANOMA with SIC (NOMA hereafter)/SOMA expands the radio resource allocation for the freq uency and time domains used by LTE, etc. By superposing multiple user signals using the new power domain, it becomes possible to increase the spectrum efficiency even further and to increase the throughput. The NOMA and SOMA methods both make positive use of power and loss deflections by changeover processing and multiplexing. Multiple users in the power domain are superposed at the symbol level. This method uses SIC, turbo code, and Low Density Parity Check Code (LDPC) at the receiver side to separate superposed users.The bit rate per 1 Hz for each user at this time (at superposition coding) is expressed by Eq. (1). exploiter 2 with high channel gain is assigned the lower power P2 and the user with the low channel gain is assigned the higher power P1 to improve the average throughput for all users, resulting in improved spectrum efficiency. Figure 4 shows the throughput characteristics for both NOMA and Orthogonal Multiple Access (OMA) when there is a 20 dB difference in the rece iver power levels NOMA is characterized by an improvement of up to 2 bits/s/Hz compared to OMA.The difference among NOMA and SOMA is the symbol contour. The post-superposition symbol constellation mappings are divided into NOMA with SIC without Gray- Mapping and SOMA with GrayMapping. Both methods are now being investigated in 3GPP Release13 RAN1 TSG as a Multi User Superposition transmitter (MUST). For simplicity these methods are commonly both described as NOMA.2.2 SCMASCMA is a relatively new wireless multi-access method proposed in . It avoids the QAM symbol mapping used by conventional CDMA coding technologies and implements the binary data by coding it now into multi-dimensional code words. Figure 5 shows the SCMA encoder block diagram. The figure shows a schematic of the SCMA encoder when there are four physical resources and four codewords in SCMA code book. Each user or layer assigns the binary data output from the FEC encoder directly to the multiplex codeword (physi cal resources dimensions) according to the predefined spreading code of the SCMA codebook. Additionally, multi-user connections are implemented by assigning a different unique code book to each user or layer. Table 2 shows an example of a codebook for six users or layers. As shown in Table 2, a message passing algorithmic program14) is used because the SCMA codebook contains flimsy code words to achieve near-optimal detection of multiplexed data without increasing the complexity of processing at the receiver side.2.3 IDMAIDMA is a multi-access method first proposed and developed in 200015). It has gained popularity as one possible main access method for implementing the Internet of Things (IoT) and Machine to Machine (M2M) connections over 5G. In IoT/M2M communications, there are expected to be a adult number of affiliated terminals sending small numbers of packets and instead of using packet scheduling based on OMA, the NOMA method is being considered be-cause it has good robust ness to interference and does not require scheduling. IDMA within NOMA is known to have excellent user discrimination characteristics and a multi-user interference canceler can work effectually by combining an interleaver for each user with low-coding-rate error-correction coding to achieve a higher throughput com-pared to OFDMA. Additionally, IDMA is well suited to low-coding-rate error correction and is considered appropriate for transmittance the large number of multiplexed small-packet signals used by IoT, M2M, etc.After coding, the information bit sequence is rearranged by using a user-specific interleaved pattern to generate the encoded infection bit sequence, which is mapped to the modulation symbols. The IDMA receiver is a parallel-type repeat multi-user receiver composed of a multi-user interference canceler and decoder.2.4 Issues in Measurement DevelopmentAs described so far, NOMA now under investigation for 5G has various methods. In particular, since the receiver perf ormance depends directly on the SIC performance for NOMA, SOMA, and IDMA, measuring instruments moldiness have functions for evaluating this performance correctly. However, there is presently no clear generation method for SCMA that includes codebook functions. Whether or not this can be solved either by standardization or by some implementation, development is pushing forward while watching trends in standardization and related technologies.3.1 MIMO EvolutionMIMO achieves high throughput and high reliability by using multiple antennas for transmitter and receiver (Figure 7) and it is a key technology in todays wireless communications systems. Furthermore, IEEE802.11ac and LTE-Advanced have adopted multi-user MIMO for simultaneous communications between base station with multiple antennas and multiple mobile terminals.Currently, Massive-MIMO is being proposed as a new technology for improving MIMO characteristics, targeting the 5G roll out. Massive-MIMO uses up-ward of 100 antenna e lements to support simultaneous communications with multiple mobile terminals, greatly improving the spectrum usage efficiency. Figure 8 Massive-MIMO Configuration In addition, use of higher frequency bands, such as the millimeter-wave band is being investigated for 5G. Using the millimeter-wave band, is expected to support ultra-high-speed and large capacity communications using small cells, but transmission losses are big in the higher frequency bands and become bigger especially at non-line-of-sight communications (NLOS).Beam forming (BF) using Massive-MIMO antenna configurations (Figure 8) is thought to be effective in countering these increases in transmission losses. Since the antenna elements can be made small in proportion to the wavelength, the overall antenna size can be reduced even when using 100 or more antenna elements. Moreover, using Massive-MIMO can focus the energy to the mobile as a precise tight beam, which not only improves the energy efficiency but is also exp ected to reduce interference between users. With 5G, in addition to conventional vocalise and internet services, video streaming, wireless Cloud, and M2M applications will become ubiquitous, requiring good service quality. In addition, these data communications will experience much higher variations in traffic levels with region and time, making it important to be able to accommodate bursts of user traffic in space and time.3.2 Sub-Array Massive-MIMOIn a Massive-MIMO configuration, a DAC is connected to each antenna element to form a digital BF configuration (Figure 9) supporting high-performance BF using digital signal processing. However, since the digital BF configuration requires a large number of high-speed DACs, the power consumption is extremely high. Moreover, using millimeter wave communications with the digital BF configuration widens the signal band, which requires high-speed signal processing. On the other hand, since analog BF using analog elements forms the same beam pattern in all bands, there is a risk that the received power of a user will drop when directing the beam at another user. Consequently, to lower the power consumption for millimeter-wave band communications, a hybrid method that can be implemented using smaller number of DACs has been proposed. This hybrid method combines both the analog and digital methods with send weighting to point beams concurrently at multiple users it achieves the same gain as digital BF using the massive configuration for all users.3.3 Issues in Operation of Higher-Order MIMOVarious factors including antenna figure of speech affect MIMO communication capacity. To be more precise, the following four factors are considered to cause MIMO communication capacity degradation.Inadequate selection of MIMO channel estimation algorithmCrosstalk between transmitter and receiver circuitsMIMO gain reduction affected by Line of Sight (LOS) radio waveInadequate antenna space and multiple reflections inside the housingB esides the above mentioned four points, in order to achieve further improvement of spectrum efficiency by using higher-order MIMO, the performances must be properly evaluated from the aspect of radio wave propagation, antenna and communication system.4 SummaryNOMA and MIMO are technologies for improving the spectrum efficiency for 5G wireless communications. The technologies have large benefits in terms of energy efficiency, spectrum efficiency, robustness, and reliability. Current base stations are both expensive and have poor efficiency at high power levels and there are proposals to replace them with massive combined modules featuring low cost and low power consumption. Achieving this requires solutions to various problems to maximize the potential of the technologies, such as complex antenna unit calculations, separation of analog and digital processing, synchronization of antenna units, etc. Additionally, implementing non-orthogonal access requires focus on increasing the powe r of devices for mobile terminals. change magnitude the performance of semi-conductor devices offers a future chance to build high-speed digital signal processing such as SIC into more mobile terminals. engagement Assisted Interference Cancellation and Suppression (NAICS) using SIC is already being discussed by 3GPP for future introduction, and introduction of non-orthogonal access technologies such as NOMA is being proposed to ex-tend NAICS. proceed active cooperation between industry and universities is required to solve the problems and assure future commercial roll outs. Anritsu has a wide range of measurement solutions for evaluating complex radio infrastructure and is continuing research in this field.