Estate Planning

FIN 4385-01 Case II: Executive Summary For the past several weeks, BJSMC conducted a comprehensive estate plan providing a structural outline of our client’s, Scott, estate opportunities and limitations subject to specific request. Our client provided us with the following scenarios: 1). If Scott dies this year, predeceasing Sue, and his executor elected his date of death as the valuation date, indicate those assets (and their values) that would be includible in Scott’s gross estate for estate tax purposes.Also, please explain your reason for the inclusion or exclusion of each asset. 2). Based on Scott’s current estate plan, indicate those assets and their values that would qualify for marital deduction. Explain your reasons for the qualification or non-qualification of each asset for the marital deduction. Based on factual information, hard-copy documentation, and professional experience, BJSMC established the following resolutions to scenario I: The â€Å"Catc hall Provision† of Internal Revenue Coded states the general rule that the gross estate includes the value of all property interests, real or personal, tangible or intangible. Under Section 2033, the decedent’s estate includes any interest in real estate, cash or money equivalents, whether kept in a bank, savings or checking account, certificates of deposit, money market funds, or a safe-deposit box. The gross estate also includes any stocks, bonds (including tax-exempt bonds), notes and mortgages owned by the decedent.Therefore, the full values of the following assets are included in Scott’s gross estate under IRC Sec. 2033 since he is the sole owner: o Stock in XYZ Corporation (500 shares) o Other listed common stock o Tax-free municipal bonds o Savings accounts o Household and other tangible personal property †¢ Section 2033 may also apply to inclusion of life insurance. If a decedent owns a life insurance policy on his or her own life at the date of deat h, the face amount of that policy must be included in the gross estate pursuant to Section 2042(2).This section establishes a standard regarding incident of ownership whereby the owner of a life policy is required to include the proceeds in the gross estate in the event that he or she possessed any incidents of ownership. In this case, it is specifically mentioned that Scott owns four life insurance policies on his own life. Therefore, the following items are included in Scott’s gross estate under IRC Section 2040: o Ordinary life policy purchased at age 23 o 20 – payment life policy purchased at 34 Ordinary life policy purchased at age 37 o Term to 65 policy purchased at age 44 †¢ Under IRC Section 2039, the total value of the profit-sharing plan and death benefit plan would be included in Scott’s gross estate. o XYZ Corporation – pension (noncontributory) death benefits o XYZ Corporation – profit sharing (noncontributory) death benefits â₠¬ ¢ A special rule was enacted to control the estate taxation of joint property with right of survivorship held solely by husband and wife as well as property held as tenants by the entirety.Section 2040(b) (1) pertains to the one-half inclusion rule for spouses. The rule is that one-half the value of such property, regardless of which spouse furnished all or part of the consideration, is included in the gross estate of the first spouse to die. Therefore, half the values of the following assets are included in Scott’s gross estate: o Residence purchased in 1987 o Vacation home o Checking account †¢ All property held in joint tenancy with right of survivorship by joint tenants other than a husband and wife alone is treated under a different rule.The property is included in a deceased joint tenant’s estate according to a percentage-of-contribution rule. Scott and Dan own the following property equally as tenants in common; therefore, half the value of the listed pro perty will be included in Scott’s gross estate: o Undeveloped real estate †¢ The property that Sue solely owns in her name (Saving account & other personal property) will not be included in Scott’s gross estate. Property and property interests that are includible under Section 2033 are those that are â€Å"owned† by the decedent.Scott doesn’t have any rights of ownership to Sue’s property in her name. Based on factual information, hard-copy documentation, and professional experience, BJSMC established the following resolutions to scenario II: Qualifying Marital Deductions †¢ $246,000 death benefit o Included in Scott’s gross estate †¢ $30,000 and $200,000 ordinary o Payable to Sue in a lump sum †¢ $377,000 of joint property o Right of survivorship †¢ $700,000 property passing o Passed to Sue outright Non Qualifying Marital Deductions & Reason †¢ $70,000/20-payment life insurance policy o Not payable to Sue

Swisher Mower Case

Swisher Mower and Machine Company Problem: Wayne Swisher the new president and CEO of Swisher Mower Company (SMC), is unsure of what the future holds for his firm. He was contacted by a major national retail merchandising chain about a private-brand distribution arrangement. Wayne Swisher needs to determine if he should accept the offer that was proposed by the national retail merchandising chain or reject it and continue on normal business. SWOT: Strengths: †¢Facilities have an annual production capacity of 10,000 riding mower units on a single 40-hour-per-week shift. †¢Developed great loyalty with dealers and distributors. Produced the first zero turning radius riding mower. †¢Produce high-quality mowers that are reliable and have great longevity. †¢Remained profitable since its founding. Weaknesses: †¢Limited distribution channels to only nonmetropolitan areas. †¢Produce mid-engine riding mowers while front engine mowers are more powerful and can hand le the bigger jobs. †¢Relies heavily and their Ride King and their T-44 trail mower only accounted for 8. 2 % of SMC’s total sales. Opportunities: †¢Plans to develop a walk behind trimmer and edger. †¢Have distributor arrangements in parts of Europe and the South Pacific which made up 5% of total sales. SMC could develop a riding snow thrower with their zero turn radius for the winter months. †¢Private brand distribution. †¢Sales projections for 1995 and 1996 are increasing from previous years. Threats: †¢Sales trends seem to be up and down. The sales are currently on the rise but history shows they could drop. †¢Ten manufactures make up the major competition in the riding lawn mower market. †¢Private label riding lawn mowers have captured a growing percentage of unit sales. †¢Developing a new product, the trim-max, shows that the riding lawn mower is in the mature or decline phase of the product life cycle. Critical Issues: †¢Industry statistics show that the riding mower sales are up and down. Currently, the market is on the rise but history shows it could drop. †¢SMC is a customer oriented company and Max Swisher’s wants to maintain a small company image. †¢The Ride King mower is in its mature or decline stage. †¢SMC produces high quality products that have a simple design for easy customer use and maintenance. †¢Private-label riding lawn mowers sales account for 40% of SMC sales. Private-label mowers account for 65 to 75% of the total industry sales. †¢75% of SMC’s sales are made in nonmetropolitan areas. Alternatives: AlternativeProsConsCost †¢Accept the offer from the major national retail merchandise chain for distribution of a private-brand. †¢The chain will cover all freight costs †¢The chain will do all advertising †¢The chain wants a sample order of 700 units and will place an order of approximately 8,200 units per year. †¢Distribution will broaden to metropolitan areas. †¢Chain wants to purchase the mowers at a price 5% lower than SMC’s manufactures. †¢No seasonal or promotional discounts. †¢SMC is liable for all personal injury claims. †¢Sales of SMC mowers by the chain could cannibalize existing sales. See Exhibit 1 †¢Reject the offer from the major national retail merchandise chain for distribution of a private-brand. †¢This would remain at the status quo. †¢Net Income is $430,200. †¢SMC could concentrate on developing the Trim-Max. †¢Will not get the exposure to the metropolitan areas. †¢If SMC rejects the offer, the chain may present the offer to some one else and this would increase their competition. †¢Private label mowers currently account for 65 to 75% of the total industry sales. SMC will maintain status quo and profit around $400,000 †¢More aggressively advertise the Ride King to try to gain market share in the metropolitan areas. Not necessary†¢This would gain a bigger percentage of the market share. †¢75% of SMC’s sales are made in non-metropolitan areas. SMC has this area covered pretty well. Could be the right time to move to metropolitan areas. †¢Advertising costs will go up. †¢Will need to produce more mowers therefore labor costs will go up. †¢Will need a bigger sales force. †¢Produce the new trimmer and edger product. Not necessary. The major decision is accept or reject the offer. †¢Ride King is in the mature or decline stage of product life cycle it may be time to introduce a new product. Walk behind trimmer is not on the market yet. †¢Labor costs will go up. †¢Storage costs may go up. †¢R&D will go up. †¢New products are sometimes tough to get on the market. Recommendations: I would recommend that SMC reject the offer put on the table by the major national retail merchandising chain that was asking about private band distribution for SMCà ¢â‚¬â„¢s line of riding lawn mowers. As shown in exhibit 1 net income decreases by a great deal. SMC’s current gross profit margin is 15% and this would decrease to 2%. There are also a few other negatives to accepting the offer that will cost SMC money. Sales of SMC mowers by the national chain merchandiser could cannibalize some of their existing sales and this is projected to be about 300 units per year. Also, the liabilities will go up on the SMC balance sheet because the chain wants SMC to assume all liabilities if any worker is hurt while using the mowerproducing the mowers. There are a few good reasons to accept the offer by the chain but I think the cons out weight the pros in this case. I think that SMC should try and advertise their Ride King more aggressively to the metropolitan areas while they are developing their new trimmer and edger product. Firms want to develop new products to stay profitable. Each product has a life cycle and when one product reaches its mature stage and starts to decline it is the best time to introduce a new product. This is the situation that SMC is looking at right now. I think the Ride King is mature and will start to decline. If SMC introduced the Trim-Max they will still be gaining profits because it will be going through its growing stage. They would be the first to the market with a walk behind trimmer. SMC is known for making high quality products and they should not have a problem introducing a trimmer to the market. Based on the information in the case SMC produces many different mowers that are mid-engine riding mowers. These are less powerful mowers and are great for use in metropolitan areas. This would be a great way to market their mowers and get them into the metropolitan areas easier. The national merchandising chain thought that there was a demand in the metropolitan areas for riding lawn mowers but the terms of their contract were not benefiting SMC. If SMC can get their mowers into these areas through their distributors without the national chain putting a private label on them they will become much more profitable.

Pleasantville Essay Example | Topics and Well Written Essays - 1750 words

Pleasantville - Essay Example and polished world they represented did not express the truth about life, thus giving people a false belief about what it means to live in the United States. Looking at the writings of Cornelius Plantinga Jr. and Bruce Epperly, the film Pleasantville is analyzed against writings that express the meaning of God within the life of the Christian, creating a discourse on how the perfection of this world is measured against the expectations of God. Plantinga reminds his readers that God expects us to embrace suffering, to go out into the world and serve without expecting to find glory. Epperly reminds us that the world is bigger than the human experience, that finding the whole world gives the human experience the authenticity that God had intended. Through looking at Pleasantville through the writings of Plantinga and Epperly, the Christian experience in the world is expressed as more than just the illusions of perfection as it is sought after within the confines of the American dream. The film Pleasantville (1998) is a fantasy in which the idea of what is the ideal of American life is explored through the concept of 1950s television. Television shows such as Leave it to Beaver and Daddy Knows Best are often used as measures against which the American dream is examined for the best case scenario. In the film Toby McGuire and Reese Witherspoon are sucked into an alternate universe of Pleasantville, a black and white television program. Pleasantville is McGuire’s favorite television program and a bit of magic occurs during a marathon which pulls them into this universe. The perfection of the world is challenged as the black and white life of the characters begin to give way to bursts of color as they emerge on landscapes and people when their belief systems are challenged by the two interlopers. This symbolizes the nature of the oppression of emotions as they are released so that a greater depth is experienced. The restrictive, always content and serenely bla nd

Was the Second Republic always destined to loose the war conflict in Research Paper

Was the Second Republic always destined to loose the war conflict in the Spanish Civil War - Research Paper Example The Spanish civil war started with a military revolution. The long history of intervention of military power and control in Spain has affected the political life of the country to great extent. The revolution of 17th July of 1936 became an intense one and used old instruments for the purpose of making significant political changes in the country. Josà © Sanjurjo was the leader of that time of the Second Spanish Republic. A group of generals who were under the leadership of Josà © Sanjurjo started the war through declaration of opposition. This opposition was declared against the government, against the President of that time Manuel Azaà ±a. Several conservative groups (most important of these groups were Spanish Confederation of the Autonomous Right) have supported this coup and created the revolution a significant revolution in the country. This revolution was the war between the new and the old. The war was against the democratic government of Spain which was ruling the country during 1930s. The war came to an end with the triumph of the Nationalists, more importantly conservative Nationalists. In this way the Second Spanish Republic came to an end in the 1st April, 139 when they were defeated by conservative Nationalists . This paper is aimed at describing a critical context of the loss of the Second Spanish Republic in the Spanish Civil War. It tries to answer the question, â€Å"Was the Second Republic always destined to loose the war conflict in the Spanish Civil War?† The background of the Spanish Civil War: The Spanish Civil War was a war in regard to the revolution of conservative nationalists against the democratic government of the country. ... This revolution was the war between the new and the old. The war was against the democratic government of Spain which was ruling the country during 1930s. The war came to an end with the triumph of the Nationalists, more importantly conservative Nationalists. In this way the Second Spanish Republic came to an end in the 1st April, 139 when they were defeated by conservative Nationalists1. This paper is aimed at describing a critical context of the loss of the Second Spanish Republic in the Spanish Civil War. It tries to answer the question, â€Å"Was the Second Republic always destined to loose the war conflict in the Spanish Civil War?† The background of the Spanish Civil War: The Spanish Civil War was a war in regard to the revolution of conservative nationalists against the democratic government of the country. The war began as military revolution and then it became the revolution of every citizen of the country and created significant political changes in the country. One of the most important features of this change was the demolition of the democratic government of the country and demolition of the Second Spanish Republic. At the time of revolution the country was facing several internal conflicts related to political, social, cultural and also to economic contexts. Various small revolts were going on in the country by reformists and conservative Nationalists. With the establishment of Spanish Constitution in 1812 the monarchy of the ancient regime has been abolished. This change led to the establishment of a compatible state with more ideologically constructed nature. After the creation of the Spanish Constitution and before

Evaluate the effectiveness, or ineffectiveness, of both the Compromise Essay

Evaluate the effectiveness, or ineffectiveness, of both the Compromise of 1850 and the Kansas-Nebraska Act - Essay Example Third was the Fugitive Slave provision that put all runaway slave cases under the federal control, which obviously favorable to the slave owners. Lastly it abolished the Slave Trading in Columbia which took effect on January 01, 1851. Although it brought peace and orders to some slave territories, many anti-slaves people were not in favor of the provisions that incorporated in the Compromise Act. (Bauholz, 2011). Historically, the passage of Compromise bill in 1850 had somewhat able to trim down the tensions of the four-year on going issues over slavery that divided the United States before. The bill had some specific provisions. In general, the Compromise 1850 played a very important role in delaying the American Civil War for one decade. During that time, the US Northwest part was started to boom, as well as its economy had begun to grow and develop so as its population. Eventually, it had also started to set up a good relationship to the Northeast settlers. On the other hand, the southern states had still unable to develop their economy, because of people’s lack of ability in industrialization, and the entire population was greatly dependent of slave labor and crop production. Despite the best effort made by lawmakers, slavery still remained the most controversial conflicts in the United States. The â€Å"Uncle Tom’s Cabin,† a novel written by Harriet Beecher Stowe ev en heightened the problems between pro-slave and anti-slavery territories. Until such time that the federal government finally decided to dissolve the Compromise Act. (â€Å"Compromise of 1850,† n. d.) On the other hand, the Kansas-Nebraska Act drafted by Senator Stephen A. Douglas, passed by the U.S. Congress in May 1954, which gave people prerogative to decide whether they want to continue the slavery system in the territories or not, and it was by the â€Å"popular sovereignty† or commonly known as the

Abortion Ethical Issue Essay Example | Topics and Well Written Essays - 1000 words

Abortion Ethical Issue - Essay Example Abortion, to the pro-life supporter, is simply without a doubt, murder. Millions of people feel that it is unethical and immoral. When you watch TV and you see stories about children that have been beaten or killed by their parents, relatives, or even by a complete stranger. People become completely upset and outraged and want to know how something like this could happen? Thousands of people are crying for those poor innocent, defenseless, unborn children. But yet, when it comes to abortion everybody is quick to say that it’s not murder because the child is not born yet. Those who are against abortion would disagree, they believe that from the moment of conception the embryo or a fetus is full of life and then consider a living being. People don’t realize how these babies are being destroyed. For instead one form of abortion is to cut out the fetus into pieces with serrated forceps before being removed. Then piece by piece is removed by a vacuum aspirator. Another form of abortion is to bring the fetus feet first into the birth canal, only to puncture its skull and sucking out the brain tissue. Then the body parts are removed being labeled as letters instead of being called what they really are. Then the remains of the fetus into plastic bags and then thrown in a dumpster to be disposed of. Then, on the other hand, you have a pro-choice supporter. They believe that women have the right to do to their body whatever she sees fit. Obviously, people will never agree on the abortion issue. They will either be Pro-Life or they will be Pro-Choice. Whatever they decide it will always be hot issues to debate-lifers believe that each human being from the time of fertilization to natural death has immeasurable dignit y and an unalienable right to life. An embryo is distinctively human life so should be provided the equivalent respect, moral status, esteem and dignity given to an infant, child or adult.  Ã‚  

2-page rhetorical analysis on your visual argument Essay

2-page rhetorical analysis on your visual argument - Essay Example The video chosen reveals that the Government has taken stern measures promote the sufferings of the juveniles in the adult’s prisons (James, Dedel and Maria 34). The video discloses the violation of juvenile rights during and after trial. First, juveniles do not have the capacity to defend themselves in a court of law. The court is biased on the ruling against the juveniles. Second, the government put the juveniles in prisons where they can hardly protect themselves. They form easy targets for sex predators, and they become victims of the violation. The video provokes the society by recognizing a quote by Nelson Mandela the treatment made to children reveal the society sole. There before, the minor child said that he is willing to hang himself due to the sufferings in the prison. Equal punishment for children and adult is a punishment greater to the juveniles. The author promotes the thinking of the members of the society by making them question why court jail juveniles considering the same principles of law (James, Dedel and Maria34). When judges sentence both a juvenile and a minor to life without parole, who will serve more years in a jail? Who is prone to intimidation? The video provides the actual feelings based on real facts that occur in the society. The video makes them compare the risks of a free man to that of a juvenile. A juvenile has a probability five times higher to sexual abuse in an adult facility than in a juvenile facility. The video emphasizes sufferings of the juvenile using of images and sound. The author presents the innocent boy. A conceptual analysis reveals that he does not deserve a similar punishment to other inmates in the facility. He is greatly weaker than anybody else is in the prison to sustain the humiliations. The author wins the sympathy of the viewer by initiating a deep thinking of why a judge sentenced the bright boy to adult prison. The juveniles in adult prisons commit suicide

Oncrete history Essay Example | Topics and Well Written Essays - 5750 words

Oncrete history - Essay Example It is in the form of dark, and porous nodules that are ground using a small amount of gypsum giving cement. Concrete; this is a hard, compact material used for building, and is formed by a mixture of gravel, cement, water, and sand when they undergo hydration. Cure; this is the act of keeping concrete moist on the initial hardening. Deformation; changing the dimensions of structures using a force. Dormancy period; the period that concrete retains it workability. Elasticity; The capability of materials to retain the original shape after getting stretched. Forms; are the holders where concrete is placed during hardening. Hydration; reaction of water with cement to form a cement paste. Mortar; is a Cement paste that has been mixed with sand. Pozzuoli cement; is a Volcanic rock powdered, used for making hydraulic cement. Portland cement; this is a cement consisting mainly of calcium silicates react with water forming a hard mass. Workability; this is how easily fresh concrete can be plac ed and consolidated in forms. 3.0 Text. 3.0. Introduction to Concrete. Concrete, can be defined as a composite material used in construction composed mainly of aggregate, water, and cement. It has several formulations, which give properties that tend to vary. This aggregate consists crushed rocks or coarse gravel like granite or limestone this is mixed with other fine aggregate like sand. Cement, usually the Portland cement, and Cementitious materials like slag cement and fly ash are used as a binder in the aggregate. Many chemical admixtures may also be included in order to come up with these varied properties. Liquid normally water is added and mixed with this dry composite, this enables the concrete to be poured (shaped) before solidified...Cement, usually the Portland cement, and Cementitious materials like slag cement and fly ash are used as a binder in the aggregate. Many chemical admixtures may also be included in order to come up with these varied properties. Liquid normally water is added and mixed with this dry composite, this enables the concrete to be poured (shaped) before solidified and hardened to come up with a rock-hard strength through a process known as hydration. The liquid applied reacts with the cement, forming a bond with other components, finally forming a tough stone-like material. It has a comparatively high compressive strength, nevertheless much lesser tensile strength. It is against this that it is reinforced using other materials which are very strong in tension like steel. Processes that can damage the concrete include freezing of the trapped water. It is widely used in walls, pavements, brick/ block, foundation, bridges/ overpasses, footings for gates, and even boats. Some of the most famous concrete buildings or structures are like the Burj Khalifa (world's tallest building), the Panama Canal, the Hoover Dam, and the famous Roman Pantheon.

Advocacy of client Essay Example | Topics and Well Written Essays - 500 words

Advocacy of client - Essay Example service not only brings forth representation of the victim, but also offers pieces of advice to the victim as a way of assisting him to help himself (Kirst-Ashman and Hull, 2011). People require advocacy services for various reasons, and in this case, Steve is in dire need of the same for more than one reason. One, he is on the wrong and needs advice on the situation and not to mention he is a minor. Hence, most likely he does not possess a vast background or knowledge about his rights. Indeed, advocates serve more than just being representatives as they also act as negotiators. They act on behalf of the defendants to strike a suitable resolution of the matter. For example, in Steve’s case, the advocates may bargain on his behalf and strike a better deal for the consequences to face for possessing an illegal substance. In this case, it seems that releasing him to pretrial diversion program is the best decision on the table, as he will not face incarceration. Instead, he will be on probation and assigned on a community service to engage and accomplish within a specified time. As a probation officer and with advocacy in place, it is advisable for the officer to make a follow-up of the offender’s history (Menon and Banerjea, 2003). In this case, the officer should thoroughly scrutinize Steve’s past and exposure he has had as he grew up. This is important as from the scenario it is understandable to link Steve’s current situation to his past. Looking at his past, he has had an exposure with a family struggling to stay on his feet at no avail. In addition, the mother was a drug addict, an ignorant individual and a prostitute. On the other hand, the father does not also care of the welfare of his son as portrayed by his ignorant actions when Steve misses school and does not bother to find out how his son’s studies are progressing. In turn, the school takes action on him. Thus, it is crystal clear that Steve’s actions are catapulted by the parents’

Solving proportions Essay Example for Free

Solving proportions Essay Proportions exist in many real-world applications, and in this problem  estimating the size of the bear population on the Keweenaw Peninsula. By comparing  data from two experiments, conservationists are able to predict patterns of animal  increase or decrease. In this situation, 50 bears were captured and tagged and released to  estimate the size of the bear population. A year later, after capturing a random sample of  100 bears only 2 of the bears captured were tagged bears. These proportions will be used  to determine the bear population on the peninsula. This new bear scenario can be solved  by applying the concept of proportions which allows the assumption of the  ratio of  originally tagged bears to the whole population is equal to the ratio of recaptured tagged  bears to the size of the sample. To determine the estimated solution, the bears will be the  extraneous variables that will be defined for solving the proportions used. The ratio of originally tagged bears to the whole population X_2_The ratio of recaptured tagged bears to the sample size 10050 = _2_ This is the proportion set up and ready to solve. X 100  (50)(100), (X)(2)The next step is to cross multiply.  5000 = 2X Divide both sides by 2 2 2  2500 = XThe bear population on the Keweenaw Peninsula is estimated to be  around 2500. The extreme means for this sample were 50 and 100, X and 2.  For the second problem in this assignment, the equation must be solved for Y.  Continuing the discussion of proportions, a single fraction (ratio) exists on both sides  of the equal sign so basically it is a proportion, which can be solved by  cross  multiplying the extremes and means. Y-1 = 3 Original equation solving for Y  X+3 4  4(Y-1) = -3(X+3) Cross multiply both sides  4Y-4 = -3X-9 Add 4 to both sides  4Y = -3X-5 Divide both sides by 4  Y = -3X-5 Final answer for Y  4 4  This is a linear equation in the form of y = mx + b. After comparing the solution  to the original problem, it is noticed that the slope, -3/4 ,is the same number on the right  side of the equation. This indicates that another method exists for solving the sameequation.  Y-1 = 3 Original equation solving for Y  X+3 4  Y-1 = -3(X+3) Multiply both sides by (X+3)  4  Y-1 = -3X-9 Add 1 to both sides  4 4  Y = -3X-5 Final answer  4 4 After solving both of these problems I found it interesting how 2 totally different  equations could be solved with the same basic functions. I also found that everyday life  can incorporate these math functions to solve or estimate daily life events for a number of  different reasons.. REFERENCES References: Elementary and Intermediate Algebra, 4th Ed., Dugopolski

The Measures Of Performance For The Beer Industry

The Measures Of Performance For The Beer Industry Beer is at present worlds most consumed and oldest alcoholic beverage in the world (Max N, (2005). According to Heineken International (2011), it is expected that worldwide beer consumption will grow by 2% to 3 % annually, but growth forecasts different vary substantially in regions. Heineken is one of the worlds great brewers and is committed to growth and remaining independent. The Heineken brand is available in almost every country around the globe and it is the worlds most valuable international premium beer brand. The companys aim is to be a leading brewer in each of the markets in which it operates and to have the worlds most valuable brand portfolio. According to Heineken International (2011), The Company operates 140 breweries in more than 70 countries and Heineken is Europes largest brewer and the worlds third largest by volume and the average number of people employed is more than 75,000. According to Heineken International (2011), Annual Report (2009), Revenue is EUR 14,701 million gains from the sale of products. Consolidated beer volume is 125.2 million hectolitres and Heineken volume in premium segment is 25.1 million hectolitres, Other revenues are gains from rental income and pub management services also technical services that are giving to third parties. When the services have been delivered Rental income and technical services are state in the income statement. Also, some incomes are gains from the property sale, equipment and plant, intangible assets and (interests in) subsidiaries which are accounted for EUR 41 million, (Heineken International, 2011, Annual Report,  2009). This includes the cost of the Raw materials EUR 1,140 million, non-refundable packaging cost EUR 1,739 million, Goods for resale cost EUR 2,253 million, Inventory movements, marketing and selling expenses EUR 1,664 million, Transport expenses EUR 934 million, Energy and water cost EUR 319 million, Repair and Maintenance cost EUR 299 million. Other expenses include rentals of EUR 184 million, consultant expenses of EUR 158 million, telecom and office automation cost of EUR 145 million and other fixed expenses of EUR 820 million, Heineken International (2011), Annual Report (2009) ,[Online]. Research,  Development , Software and other intangible assets costs. According to Heineken International (2011), Annual Report (2009), [Online], Research, Development, Software and other intangible assets costs is EUR 1,083 million these includes purchase of softwares and expenditure on internally development and maintain of software. Also Expenditure on research activities such as design and improve product brand image (Heineken DraughtKeg, improved design of the new iconic Bottle) . Government Grants According to Heineken International (2011), Annual Report (2009) ,[Online],cost is EUR 70 million Government grants has been surety to the authorities in a number of countries as security for the payment of taxation where Heineken operates, especially excise tax paid for beers and non-alcoholic beverages , spirits and import duties. Other net finance expenses including income Tax According to Heineken International (2011), Annual Report (2009), [Online], Other net finance expenses including income Tax , impairment losses recognised on investments, and gains or losses on hedging instruments that are recognised in the income statement cost is EUR 214 million. Personnel expenses This includes Wages and salaries EUR 1,554 million, compulsory social security contributions EUR 287 million, contributions to defined benefit plans EUR 17 million, increase in other long term employee benefits EUR 7 million, Expenses related to define benefit plans EUR 107 million, Equity-settled share-based payment plan EUR 10 million, Other personnel expenses EUR 397 million, Heineken International (2011), Annual Report (2009),[Online]. The measures of performance for the Beer Industry According to Plato Logic Limited (2011),Global beer consumption grew by 1.8% in 2008, but a sharp slowdown to less than 1% growth forecasted for 2009, also China market is strengthened its position further as the worlds biggest beer market in 2008 by achieving record sale of 407mhl. Anheuser-Busch InBev, SABMiller, Heineken and Carlsberg beer brands accounting for 50% of beer sales volumes and up to 75% of the global profit, Plato Logic Limited (2011). Over the past 5 years the beer category average growth rate was 3.5% globally. However according to SABMiller (2011), this reflects different pictures in growing and developed markets with growing at an average rate of 6.8% .while developed markets gradually become less by 3.4%.The largest contributor to this growth rate is China, which is now the worlds largest beer market, Africa and Eastern Europe. China recorded a rise of over 7%, despite being hindered by heavy weather conditions that affected consumer demand, SABMiller (2011). The measures of performance of the Heineken Company and beer Industry Financial performance Source: Heineken International (2011), Annual Report (2009) via http://www.annualreport.heineken.com/report_of_the_executive_board/financial_review/index.html Revenue and expenses According to Heineken International (2011), Annual Report (2009), [Online], Heineken revenue increased by 2.7 % from EUR 14.3 billion in 2008 to EUR 14.7 billion in 2009 and decreased organic growth by 0.2 %. However Heineken Annual Report noted that other income is increased from EUR 32 million in 2008 to EUR 41 million in 2009.Main reason is of increased cost of sale of property, plant and equipment. Furthermore Total cost management (TCM), Heinekens wide cost reduction programme for the period 2009 to 2011 which is delivered mainly savings in fixed cost spending. Therefore other expenses were decreased by EUR 36 million. In 2009, exceptional restructuring charges as part of personnel expenses related to Total cost management amounted to EUR 63 million before the tax, Heineken International (2011), Annual Report (2009). Heineken International (2011), Annual Report (2009) further noted that Costs of raw materials and packaging decreased by 4.4 %, of which 3.2 % which was due to low volumes and low purchasing prices for barley the end of 2009.Furtthermore Marketing and selling expenses reduce organically by 3.7% to11.3 % of revenue in 2009 from 11.7 % in 2008, Heineken Signs Sponsorship Deal With ESPNSoccernet According to adoimagazine.com, Interactive Hub has secured a sponsorship deal with Heineken on ESPNSoccernet for three seasons of the UEFA Champions League (UCL). The three-season agreement will run until the 2012/2013 season. Heineken supply lager for London Olympics 2012 According to Ruddick G., (04 Feb 2011), London Olympics Business, Heineken UK will be the official lager supplier in a tier three deal, typically worth around  £10m, that pushes London 2012 closer to its target of raising  £2bn from sponsorship. Heineken profits up According to BBC News (25 August 2010), Business, Heineken Net profits for the first half of the year hit 621m Euros ( £510m; $788m), up 17% on the same period last year. Heinekens acquisition of FEMSA increases its exposure to key Latin American markets According to Curran P., (01-12-2010),The Heinekens acquisition of FEMSA strengthen Heinekens position in the Americas and substantially increase its share in Mexico and Brazil as well as securing its joint venture with FEMSA in the US premium beer import market. Mexico and Brazil are other two leading markets in Latin America and those countries accounted of 63% beer volume of those regions in 2009. Heineken NV sees profits grow According to Canadeans,( 17/02/11), latest beer news Heinekens Non-organic net profit rose by 41 per cent to à ¢Ã¢â‚¬Å¡Ã‚ ¬1.4 billion ( £1.2 billion), while its premium volumes climbed by 3.4 per cent. Nearly 1 million jobs rely on sector According to Canadeans news ,(17/02/11), A new report, conducted by Oxford Economics and commissioned by the British Beer Pub Association (BBPA), showed that 980,000 people are reliant on the licensing sector for employment, with the beer and pub trade bringing  £21 billion into the economy annually. Value Chain for the Heineken International Firm infrastructure According to Heineken International (2011), Heineken structured like Holding Company. The role of the Heineken Holding N.V. has performed for the Heineken group since 1952.It has been set to safeguard Heineken continuity with independence, stability and steady growth of the Heineken groups activities. Management Heineken International (2011) noted that Heineken Holding N.V. is head of the Heineken Group with a Board of Directors. The management of Heineken N.V. is run by the Executive Board, which has two members and is chaired by Jean-Franà §ois van Boxmeer. Heineken currently operate in 5 regions, which are The Americas, Western Europe, Central and Eastern Europe, Africa and the Middle East as well as Asia-Pacific. Each operating region is headed by a Regional President. The five Regional Presidents, two members of the Executive Board and five Group Directors are included in the Executive Committee. The Executive Committee ensures the alignment and implementation of key priorities, strategies across the organisation and supports the development of organisation policy. Heineken International (2011). Primary Activities Inbound logistics Heineken operates in many different countries, therefore Heineken purchase raw materials (malt, hops and adjuncts), equipment and other goods and services within in order to meet the needs of customers and consumers and distributed beer worldwide, stored in warehouses strategically placed throughout to minimize shipping costs to stores. Supplier Code is designed to ensure both ethical and effective sourcing processes that reduce the risk of reputational and financial damage through the supply chain, Heineken International (2011). Operations Heineken main operation is Brew beer and it operates in more than 170 countries. With total consolidated beer volume of 125.2 million hectoliters in 2009, producing beer in more than 70 countries through its 140 breweries and also through other brewers under license, Heineken International (2011), AMCO Heineken Prospectus [Online]. Outbound logistics Heineken is the largest beer and beverage distributor in Western Europe. In every market where Heineken active, Heineken strive for comprehensive coverage through alliances with independent distributors or via Heineken own beverage wholesalers. Often, Heineken wholesalers also distribute wine, spirits and soft drinks to the on-trade. Heineken also has brewers throughout the world so that it can ship its finished products to local areas to minimize shipping costs, Heineken International (2011). Marketing and sales Heineken has worlds leading portfolios of premiere beer brands and is the 3rd most recognized brand of beer in the world. By acquiring smaller brewers in the world Heineken spread brand name even more also in achieving sustainable growth. National advertising play a prominent role in promoting Heineken strengthened brand equity through associations with high-impact, high-profile sports and music events (Heineken cup and OPENER music festival), Social networking sites and video blogs, films. Heineken remain fully committed to the responsible brewing, Respect for the consumer and an acknowledgement of the dangers associated with the misuse of alcohol drives to market Heineken products in a responsible way, Heineken International (2011). Service In the brewing industry there is little to no after sales service. The company encourage consumers to visit the internet site and register to become part of the Heineken. As part of this, the company could send out periodical surveys to gain input from consumers on product related issues. Heineken International (2011). Support Activities Human Resource Management According to Heineken International (2011), Heineken has the ability to develop leaders by exposing employees to a wide variety of businesses, with responsibility. Heineken allows them to take prudent risks as they improve their own leadership and business skills. Heineken focused on leadership development that ensures smooth succession through Heinekens most senior management levels. Heineken average number of people employed is more than 75, 000, Heineken International (2011). Technology Development Heinekens worldwide operations are relying on information systems. Information Technology processes, infrastructures and IT Risk monitoring processes are centralised and outsourced to professional outsourcing partners. Which are includes agreements on assurance from IT outsourcing partners, Heineken International (2011). Procurement Thermal energy Heineken use heat for brewing and 41% of heat generated by natural gas in their own sites and from diesel or gas oil, light fuel oil, heavy fuel oil or coal at the remainder 7% of Heineken sites utilise waste heat supplied by neighbouring industrial plants. Heineken gets biogas from the anaerobic treatment of wastewater and Heineken control nineteen anaerobic treatment plants and its the 7th largest company that uses the biogas as an energy source, Heineken International (2011). Electricity Heineken buy most of the electricity and remaining 45% of electricity generate in the site by combining heat and power systems as well as diesel generators. Around 6% of Heineken sites are not connected to urban electricity systems and all the electricity use on those generated on-site, Heineken International (2011). Water water is the main raw material used in brewing. Water is also used to cleaning tanks, packaging, production equipment and pipe work, Heineken International (2011). Raw materials (grains and hops) Heineken get most of raw materials by participating in joint development projects with malting companies in countries where Heineken operates. In 2009, Heineken UK launched a new supply chain code of conduct and focused on improving its responsible supply chain performance. Heineken operates some of own local Agriculture projects to get raw materials such as Sierra Leone Sorghum Project which is local sourcing project in Sierra Leone is part of the companys Africa-wide strategy to procure at least 60% of its raw materials locally, Heineken International (2011). Furthermore Heineken has developed subsidiaries and partnerships for many of the inputs required to produce beer including screw cap manufacturers, freight companies, and can manufacturers, glass bottlers, cardboard manufacturers, and machinery manufacturers, (Heineken International, 2011). Goals of Heineken International Green Commerce According to Heineken Sustainability Report (2009), by 2012 Heineken aims to reduce carbon footprint of their brands and business. This also includes transparently report against clear benchmarks and carbon reduction throughout the value chain support of the new supplier code. Also significantly reduce the total carbon per hectolitre by 2020.Also by 2012 design carbon reduction new package policy, Energy reduction of 15% in cooling, introduce new product evaluation criteria in all regions where Heineken operate. Green brewer Heineken Sustainability Report (2009) noted that Use energy in an efficient way and reduce the associated fossil CO2 emissions and develop this concept of the CO2 natural brewery and implement it in at least three breweries. By 2012 Heineken aim to keep specific water consumption to 4.3 hl/hl also designed energy efficient breweries and keep fossil CO2 emission to average 8.5 kg/hl. Engaging Employees The secure and safe working environment develops for all employees by achieve zero fatalities across Heineken business. By 2012 implement and audit employee rights and policy by developing training modules for employees in high and medium safety risk functions, also set safety targets for other activities that are not relevant for production, Heineken Sustainability Report (2009). Heineken cares According to Heineken Sustainability Report (2009), Heineken aims to increase the level of corporate social investment in developing markets, by In 2010 increase funds for the Heineken Africa Foundation to EUR 20 million enabling EUR 1 million investment per year thereafter and develop standards for sustainable agriculture and verified by stakeholders. Responsible beer consumption programme The combine actions of Heineken and all stakeholders promote and develop Enjoy Heineken Responsibility(provide consumers with information about alcohol consumption and health issues) by 2012 and develop and deliver 100% of commerce or marketing employees a specific workshop for support rules on responsible commercial communication, Heineken Sustainability Report (2009). Partnership for future progress According to Heineken Sustainability Report (2009), by 2012 increase the Heineken partnership with markets to at least 50 with third party to address alcohol abuse and implement and evaluate UK and Ireland Government or industry partnership projects.

Global Warming and the Kyoto Protocol Essay -- environmental pollution

Global Warming and the Kyoto Protocol   Ã‚  Ã‚  Ã‚  Ã‚   In the world today there are talks about why and how the people of this planet are polluting the rivers, lakes, soil, and even air. With these talks countries are coming up with great ways to reduce this problem. They see the effects and they are happy and life goes on but there is another problem, the one the everyday people just can’t solve with their own hands, that problem is the theory of global warming. During December of 1997, a meeting in Kyoto, Japan, started a huge trend to try to improve the world’s greenhouse gas releasing which could cause an unnatural shift in climate throughout the world. This meeting was called the Kyoto Protocol and about thirty- eight industrialized countries agreed to lower their emissions of major greenhouse gases below 1990 levels. (Rowntree) In this research we are trying to find how the Kyoto Protocol is an example of globalization.   Ã‚  Ã‚  Ã‚  Ã‚   Globalization is the integration of world economies. Globalization affects productivity, imports and exports, technology, and growth rates. (Questia) Some of the trends in globalization are an increase in international trade, the use of global telecommunications, an increase in immigration, development of global financial systems, and the development of global business standards. In this case of the Kyoto Protocol, the European Union is one of the strongest advocates of regulations. With this the European Union today is lower than what it was in the ...

Legalization of All Drugs Essay -- Legalizing Drugs Narcotics Argument

Legalization of All Drugs Legalize Drugs! I know what you’re thinking, are you crazy! The debate over the legalization of drugs continues to disturb the American public. Such an issue stirs up moral and religious beliefs, beliefs that are contrary to what Americans should believe. I ask all of you to please keep an open mind and hear me out on this very controversial subject. All of us have in some way or another been affected by drug, whether it is a family member or the economic burden on society. Americans often take at face value the assumptions that drugs cause addiction, which leads to crime. This is true but abundant evidence exists to support the view that legalizing illicit drugs can help solve the drug problem in America. There is not a way to stop drug use, however there are two ways to combat the problem, like we have been or to legalize them, the legalization of drugs would help the United States in the areas of crime, increase revenue, elevate over-crowed prisons and decelerate the use of drugs in American society. There is one fact society agrees on: drugs are everywhere in America. The so-called â€Å"War on drugs† has taken over the streets, back alleys, and the suburbs of America. It has caused a problem that mirrors the prohibition days of the 1920’s and early 1930’s. A Fact that alcohol prohibition did fail and the prohibition on drugs is not only doomed to fail but it has already failed miserably. It has created more of a social cost than if there was never a â€Å"War on drugs†. The anit-drug policies have created an underground drug-trade, in which modern drug-dealers have taken the place of the bootleggers of the prohibition age. The fabled "War on Drugs" has not made even a dent in the problem, even though we arrest people and we stuff them into prisons as fast as we can build them. If one thinks otherwise, just look in newspapers and you will see that this war has failed miserably. To understand why prohibitions are doomed to fail one must look at the main reason: money. As long as there is someone out there that wants a product and is willing to any price for that product, there will always be someone to supply the product, for the right price of course, we call him or her the â€Å"Pusher†. And there is where the problem lies, it does not matter if the product is legal or illegal there is money to be made and someone is going to make ... ... the pusher. We are losing many people to falsified war on drugs. There is not a way to stop drug use, it has crated an underground trade, and people are dieing for it every day, the legalization of drugs would help the United States in revenue, elevate over-crowed prisons and reduce the drug problem that is present in our society. But in America today people will continue to die of drug related crime because of the people that take the issues at face value. They do not look into the problem at hand they only look at the notion that drugs are bad for you. But is not it true that alcohol and cigarettes are bad for you? The government leaves that choice up to you, whether to engage in that legal activity. If an American wants to do something that has heath risk, is it not his or her choice to do so set forth by the constitution? The reason why this country is like it is today is because of freedom, freedom to do and choose anything we want to do, as long as it doesn’t infrin ge on the rights of others. Should not we as Americans have the right to choose what we want to do? All I ask is that you please keep an open mind about this issue do your own reach and then make your decision.

Inuits of Greenland: An Adaptive Society Essay -- Geography Geographic

Inuits of Greenland: An Adaptive Society In a world far different from our own in the Northern Hemisphere lies an indigenous society known as the Inuits. Specifically focusing on the Inuits of Greenland these people have adopted various risk management strategies which has enabled them to survive in a harsh arctic environment. In indigenous cultures, their well-being and sustainability is managed through control of population growth like most present day indigenous societies have been influenced by western ideas and technologies, in which some of these influences have been beneficial while other western influences have threatened their traditional way of life. The Inuits or â€Å"Kalaallit† are the native people of Greenland, they have lived there for almost one thousand years. Today Greenland’s population is around 55,000, 85 percent of whom are Inuit (Caulfield:1997,1). The national language is Greenlandic, which is an branch of Inupik, or Eskimo language. There are three dialects according to the region in which they are spoken, such as West Greenlandic, East Greenlandic and Polar-Eskimo. Hunting, along with fishing is fundamental to their livelihood. Today, the Inuits are highly dependent on traditional methods of obtaining food through hunting and fishing. Inuits were first introduced to Westerners in the Thirteenth century. The encounters began between the Norse colonists on Western shore and Inuit hunters. During the 17th and 18th centuries, traders returned to Europe with many artifacts from the Inuits. They also took these indigenous people as slaves, stolen from their native land to be put on display. The Inuits were viewed as heavy but happy people surviving in a rough environment. These i... ...Wendell H., Eskimos and Explorers. Novato, California: Chandler and Sharp Publishers, Inc., 1979. Lamblin, Robert Joelle, â€Å"Socio-demographic situation of the Yuit and Inuit Eskimos and Chukchis of Chukotka.† Etudes/Inuit/Studies, v. 17 (2): pp.73-96, 1993. Silis, Ivars. â€Å"Narwhal Hunters of Greenland.† National Geographic v.165: pp. 520-539, 1984. Smith, Eric A., Smith Abigail S., Inuit Sex-Ratio Variation, Population Control, Ethnographic Error, or Parent Manipulation.† Current Anthropology, v.35 Dec. Dec.1994, p.595-604. Weissner, Polly, â€Å"Risk, Reciprocity and Social influences on !Kung San Economics.† Course packet, p.43-55. Britannica Encyclopedia Online. http://www.Encyclopedia Britannica Encarta Encyclopedia Online Deluxe. http://www.encarta.com Greenland Guide.http://www.greenland-guide.com

My Brilliant Career

Miles Franklin English 1106-001 3 July 2012 Sybylla Melvyn argues that as a woman she has few options in life, whereas, men have many more possibilities. I chose this topic because; I am a woman who feels strongly that woman should have the same advantages in life as men. Also, there are still many countries today that do not treat woman and men the same which in my opinion is very grave. In today’s modern world most would agree that men and woman have equal rights when it comes to career choices.Over the years society has accepted and encouraged woman to become professionals in the work place. Long were the days when woman were considered only worthy for child bearing. Unfortunately, many years ago things were not as easy for woman who dreamt of a fulfilling career. The novel, â€Å"My Brilliant Career† by Miles Franklin explores the journey of a young woman passionate to become something more than a wife.However, because woman had few options in career than men during this time, they are often forced to become wives, or caregivers while their deepest ambitions were left unachieved. 1. Society expects woman to become wives instead being career minded. â€Å"If you feel that you are afflicted with more than ordinary intelligence and especially if you are plain with it, hide your brains, cramp your mind, study to appear unintellectual-it’s your only Olson 2 chance†(Franklin,78) A. Obey husbands order B.Be beautiful not clever C. Look after all household duties D. Not be companions but caretakers to spouse 11. Education was limited for woman. â€Å"You are not old enough to be a general servant or a cook; you have not experience enough to be a housemaid; you don’t take to sewing, and there is no chance of being accepted as a hospital nurse: you must confess there is nothing you can do†(Franklin,71).A. Had to be wealthy to pay for education B. Woman had few choices for career C. Most professional jobs were open to men only 111. Career’s in the Arts as an actress or singer were not considered womanly â€Å"An actress-a vile, low, brazen hussy! Use the gifts God has given her with which to do good in showing off to a crowd of vile bad men† (Franklin,107). A. Actress’s and singers considered hussies not respected B. Defiled by God C. Frowned upon by society

Theories of development Essay

A theorist is a person who develops or believes an idea in which to explain something, including what, how and why. Theories are development through observations, analysing and experiments. Theories of development are important because they help us to understand children’s behaviour, to help us understand the sequence that children and young people develop. Theorists- influencing current practice. Cognitive development. A Swiss biologist and psychologist jean piaget (1896-1980) is renowned for constructing a highly influential model of child development and learning. He suggested that children develop cognitive skills through mental â€Å"maps†, schemes and network concepts for understanding and responding to physical experiences within his or hers environment. Piagets theory identifies four developments stages these four stages are, sensorimotor stage 0-2 years, preoperational stage 2-7 years, concrete operations 7-11 years, formal operations 11-15 years. Educators must plan activities that are developmentally appropriate according to the curriculum which expands the student’s logical and conceptual growth. Another theorist that supports cognitive development is Vygotsky. He believes that children learn and understand through others around them, such as friends and family. He believed that children need challenges and teaching experiences set for them to help them develop in all areas and to help them to reach their full potential. Psychoanalytical development. Sigmund freud (1856-1939) another theorist believed that there are 3 parts to each child and young person’s personality. He believed that there are; the ID, the ego and the super ego. He believed that these 3 parts aren’t always there from when the child is born but develop with the child as they grow. He said that they are different through certain factors and behaviour between each different child, Humanist. Abraham maslow (1908-1970) looked at peoples motivation in the 1940’s. He  believed that people needed to meet their fundamental needs before they could meet their potential or self-actualisation. He believed that if they were not met then they would become a deficiency in the person. This links to practice because we need to meet the needs of the children for, warmth, care, hunger and environment that they are providing and what they do to meet the children’s needs. Social learning. Social learning theorists believe that we learn through observing others. Albert bandura born 1925 believes that we learn through ‘imitation’. Eric Erikson (1902-1994) believed that a child and a young person’s personality will change throughout their life, due to social development and experiences. This links to practice as nursery practitioners are told to be good role models to the children. This is because they observe us and ‘copy’ or ‘imitate’ actions that we may make. Operant conditioning. The theory of operant conditioning is based on learning from the consequences or reinforcement due to a type of behaviour. B.F skinner (1904-1990) is recognised as a key figure for developing the behaviourist approach to learning and developing the theory for operant conditioning. He believed that we learn through our experiences in the environment and the consequences to our behaviour. Skinner separated the sequence of actions into three groups; 1; positive reinforces 2; negative reinforces 3; punishers. The positive reinforcers are what make us repeat actions or behaviour when we get something we desire. Skinner suggested that the positive reinforcement was the most effective way of encouraging new learning, such as getting attention from adults, receiving praise and receiving rewards. The negative reinforcers is a behaviour that also makes us repeat actions or behaviour, but not in a bad way but in a way to stop something bad happening from something good. For example children may learn to hold onto the stair rail when walking down the stairs to steady them self rather than feeling the  need to sit on their bottom and bump down them. The ‘punisher’ is what is going to stop people from repeating behaviour, such as checking the temperature of the bath water before getting in it, after burning yourself because you didn’t check. Skinner also researched unexpected positive reinforcers. This is when children show negative behaviour to receive attention from adults. He proved that showing more frequent positive reinforcement was the most thriving way to help children learn about acceptable behaviour. This links to practice because we reward and praise children for showing positive behaviour. Nursery practitioners often say ‘well done’ to children as a way of praising them for showing positive behaviour than their negative behaviour. We also try to focus more on children’s positive behaviour rather than their negative behaviour, this is because they eventually learn that their good behaviour is more noticed and praised than their bad behaviour. This proves skinners theory. Behaviourist. The behaviourist theories suggest that learning is influenced by rewards, punishments and environmental factors. ‘conditioning’ is often used by behaviourists because we learn in a certain way due to past experiences that teach us not to do something or to do something. Ivan Pavlov (1849-1936) was a physiologist who was studying dogs. Whilst doing this he recognised that the dogs started to salivate before their food had been put down for them. He came to the conclusion that they were doing this because they learnt to associate the arrival of the food with other things such as, the sound of footsteps and the bowls or buckets. He did and experiment to look at this more closely. He used a bell because dogs do not salivate when hearing a bell. The dogs eventually begun to associate the bell with been fed. He then rang the bell constantly and eventually the dogs begin to stop salivating and finally did not react to the sound of the bell. Behaviourists use the term extinction when this happens. John b.watson (1878-1958 Took up pavlovs work and demonstrated that children and adults can be classically conditioned. In an experiment he created a phobia of rats in a little boy known as little Albert. In our practice we do not experiment or use classical conditioning, although we may recognise it among the children for example, children may become excited when they see bowls or a tray been  brought into the room, they may associate this with food being given to them after this happens. Another example would be that at the end of the day all the children put their coats on they then may anticipate home time because they associate putting their coats on with their parents arriving to take them home. It is also useful to remember that classical conditioning can relate to children’s phobias. Social pedagogy. Social pedagogy is the holistic and thoughtful way of working. The aim of this is to improve the life chances and social outcomes of babies and children, therefore we must work with each other as well as the children to find the best possible way of improving these outcomes. The theories of development that have been shown help childcare workers put together framework and education for the children. It also helps us to understand why babies, children and young people do things the way they do. Conclusion. This shows that theorists have helped us come to conclusions for why we do things the way we do as well as how we learn through our experiences. It also helps to understand these theories so that we can provide better care and knowledge in the childcare setting. Task c. introduction pack for a new staff member. At the mother goose pre-school we monitor each child’s development we do this by using the learning journey. In the children’s learning journey we have â€Å"early learning goals† for each specific age group, to give us guidelines or the â€Å"norm† development for each stage of their time at the setting. We also carry out observations on the children to show which stage they are at, at the time on the early learning goals. Before any observations take place on the children, permission must be given from the parent/carer, this is also helpful as we can share findings with the child’s parent/carer and they can share findings with ourselves. If we were to do observations on a child without consent from their parent/carer then they may feel angry and upset as they may not understand that this is normal practice and help us to help the children. Assessment methods. Here are two examples of assessment methods we use to monitor a child’s development; checklist/tick chart and a free description with a snap shot picture. A checklist and tick chart observation is a chart with particular activities written on and the child is observed to see if they can reach the milestones set according to the child’s age. These observations are usually taken place when structured activities are set up for the children to do and are based over a longer period of time, but are taken place less frequently to show the progress in the children’s development. The advantage of using this observation is that you can observe more than one child at a time and they are quick and easy to use. The disadvantage of this is that observing at different times may produce different results and that it only shows what the child can and cannot do, not how confident and happy they are to attempt tasks and join in. A free description with a snap shot picture is to show skills that children show or are seen doing. A description of what you see is written into a small observation sheet and put the child’s learning journey next to the picture of them doing so. These observations are used frequently to show what milestones the child is at for their age group. The observation has the advantage of been able to use it frequently and no preparation is needed. Although the advantage is that different observers pick up on different things that children do and it can be hard sometimes to find the right words to use to describe what you are seeing. Examples of why sometimes child/young person’s development does not follow the expected pattern. Children develop at different stages for example, a baby of 12 months may be walking with support but a baby of 10 months may be walking unaided. Some children just happen to develop quicker or slower than others, but for some babies and children there are reasons why their development does not follow the expected patterns. Premature birth can have an effect on development, such as sitting up unaided, crawling, standing and walking. Learning difficulties can also have an impact on development, some children may pick up writing and reading easier than with a learning difficulty, but help is available such as special support and multi-agency approaches. Another reason why development may be delayed could be disability for example, a baby that has a disability with their legs may not be able to walk until they are 2 or 3 where as the expected age is roughly 1 years old. Impact by disability. Disability can impact and effect development as it can prevent children and young people from completing tasks. Although most activities can be adapted to suit children and young people’s needs. Intervention. Intervention can be done to promote positive outcomes for the child or young person where development is not following the expected pattern. Specialist support can be used in the preschool to support children with learning difficulties or disabilities. They can arrange meetings to come and see the child to observe them and give the child’s key worker activities and goals for the child to meet. Multi agency approaches can also take place to help babies, children and young people to meet the expected pattern of development. Another intervention could be supported play by adapting the activities to support the child or young person to reach the milestones for their age group. Task d . Early identification. Early identification of speech, language or communication delay is important for a childs well-being because it can affect their development. The sooner it is picked up on the sooner it can be amended therefore the child will not miss out on educational activities and lessons which would otherwise potentially hold them further back. Potential risks. Any delays in a child’s speech, language and communication could result in a lack of development in the future. They may not be able to develop their skills further for example, if a child cannot speak then communication will also become a problem. This is why it is important to identify these delays early. If a child cannot speak then their development will slow down as they cannot further their skills through others around them. This can therefore cause the problem to become greater if it is left to long. Importance of early identification and potential risks of late recognition. It is very important that early identification to speech, language and communication as it can affect children and young people’s further development and expanding skills. If it is picked up on early enough then help can be given to the child to either overcome the issue or to give extra support to them to help them develop further. If it isn’t picked up on early enough then the child  could fall behind in development and education. When a child falls behind it can sometimes be difficult for them to catch up although there are organisations to give extra support to the child. Multi-agency team. There are many organisations that can help support a child or young person’s speech, language and communication. The child’s GP (general practitioner) can refer the child to a speech therapist which will help their speech and communication. The child’s health visitor can also help with the child’s speech, language and communication. How when and why. A multi-agency team would be brought in to support a child when a speech, language or communication delay takes place. The manager would have a meeting with the child’s parent/carer to discuss the issue and then they would discuss the best possible option for the child. If they decide that a multi-agency team is to be contacted then a meeting would be arranged with the team to examine how the child can be helped. They then will arrange with the team to examine how the child can be helped. They then will arrange the times and dates that they can come and visit the child either at the childcare setting or at home. Play opportunities. There are many types of play opportunities that can be put into place to help support a child’s speech, language and communication. Role play is one of the most important parts of play for children, it covers physical activity as well as allowing the child to communicate, be creative, be independent and build self-confidence. Another play opportunity could be music and movement activities which include singing, dancing and nursery rhymes. The children can be independent and make their own choices to join in. this allows children to communicate with each other and to sing along to the songs and rhymes. Reading stories are vital in a child’s development. By reading and listening, children pick up new words and meanings which allow their knowledge to expand. If a child has a difficulty in communicating or in their speech then books can be very useful for developing their speech and communication. Show and tell is another way of supporting a child’s speech, language and communication. It allows the children to listen to  others and to communicate if they wish to by asking questions about the show and tell that is shown, which can expand their word dictionary by using new words. All of this concludes that noticing a delay in a speech, language or communication development is important to prevent further delay in other areas of development. A theorist is a person who develops or believes an idea in which to explain something, including what, how and why. Theories are development through observations, analysing and experiments. Theories of development are important because they help us to understand children’s behaviour, to help us understand the sequence that children and young people develop. Theorists- influencing current practice. Cognitive development. A Swiss biologist and psychologist jean piaget (1896-1980) is renowned for constructing a highly influential model of child development and learning. He suggested that children develop cognitive skills through mental â€Å"maps†, schemes and network concepts for understanding and responding to physical experiences within his or hers environment. Piagets theory identifies four developments stages these four stages are, sensorimotor stage 0-2 years, preoperational stage 2-7 years, concrete operations 7-11 years, formal operations 11-15 years. Educators must plan activities that are developmentally appropriate according to the curriculum which expands the student’s logical and conceptual growth. Another theorist that supports cognitive development is Vygotsky. He believes that children learn and understand through others around them, such as friends and family. He believed that children need challenges and teaching experiences set for them to help them develop in all areas and to help them to reach their full potential. Psychoanalytical development. Sigmund freud (1856-1939) another theorist believed that there are 3 parts to each child and young person’s personality. He believed that there are; the ID, the ego and the super ego. He believed that these 3 parts aren’t always there from when the child is born but develop with the child as they grow. He said that they are different through certain factors and behaviour between each different child, Humanist. Abraham maslow (1908-1970) looked at peoples motivation in the 1940’s. He believed that people needed to meet their fundamental needs before they could meet their potential or self-actualisation. He believed that if they were not met then they would become a deficiency in the person. This links to practice because we need to meet the needs of the children for, warmth, care, hunger and environment that they are providing and what they do to meet the children’s needs. Social learning. Social learning theorists believe that we learn through observing others. Albert bandura born 1925 believes that we learn through ‘imitation’. Eric Erikson (1902-1994) believed that a child and a young person’s personality will change throughout their life, due to social development and experiences. This links to practice as nursery practitioners are told to be good role models to the children. This is because they observe us and ‘copy’ or ‘imitate’ actions that we may make. Operant conditioning. The theory of operant conditioning is based on learning from the consequences or reinforcement due to a type of behaviour. B.F skinner (1904-1990) is recognised as a key figure for developing the behaviourist approach to learning and developing the theory for operant conditioning. He believed that we learn through our experiences in the environment and the consequences to our behaviour. Skinner separated the sequence of actions into three groups; 1; positive reinforces 2; negative reinforces 3; punishers. The positive reinforcers are what make us repeat actions or behaviour when we get something we desire. Skinner suggested that the positive reinforcement was the most effective way of encouraging new learning, such as getting attention from adults, receiving praise and receiving rewards. The negative reinforcers is a behaviour that also makes us repeat actions or behaviour, but not in a bad way but in a way to stop something bad happening from something good. For example children may learn to hold onto the stair rail when walking down the stairs to steady them self rather than feeling the  need to sit on their bottom and bump down them. The ‘punisher’ is what is going to stop people from repeating behaviour, such as checking the temperature of the bath water before getting in it, after burning yourself because you didn’t check. Skinner also researched unexpected positive reinforcers. This is when children show negative behaviour to receive attention from adults. He proved that showing more frequent positive reinforcement was the most thriving way to help children learn about acceptable behaviour. This links to practice because we reward and praise children for showing positive behaviour. Nursery practitioners often say ‘well done’ to children as a way of praising them for showing positive behaviour than their negative behaviour. We also try to focus more on children’s positive behaviour rather than their negative behaviour, this is because they eventually learn that their good behaviour is more noticed and praised than their bad behaviour. This proves skinners theory. Behaviourist. The behaviourist theories suggest that learning is influenced by rewards, punishments and environmental factors. ‘conditioning’ is often used by behaviourists because we learn in a certain way due to past experiences that teach us not to do something or to do something. Ivan Pavlov (1849-1936) was a physiologist who was studying dogs. Whilst doing this he recognised that the dogs started to salivate before their food had been put down for them. He came to the conclusion that they were doing this because they learnt to associate the arrival of the food with other things such as, the sound of footsteps and the bowls or buckets. He did and experiment to look at this more closely. He used a bell because dogs do not salivate when hearing a bell. The dogs eventually begun to associate the bell with been fed. He then rang the bell constantly and eventually the dogs begin to stop salivating and finally did not react to the sound of the bell. Behaviourists use the term extinction when this happens. John b.watson (1878-1958 Took up pavlovs work and demonstrated that children and adults can be classically conditioned. In an experiment he created a phobia of rats in a little boy known as little Albert. In our practice we do not experiment or use classical conditioning, although we may recognise it among the children for example, children may become excited when they see bowls or a tray been  brought into the room, they may associate this with food being given to them after this happens. Another example would be that at the end of the day all the children put their coats on they then may anticipate home time because they associate putting their coats on with their parents arriving to take them home. It is also useful to remember that classical conditioning can relate to children’s phobias. Social pedagogy. Social pedagogy is the holistic and thoughtful way of working. The aim of this is to improve the life chances and social outcomes of babies and children, therefore we must work with each other as well as the children to find the best possible way of improving these outcomes. The theories of development that have been shown help childcare workers put together framework and education for the children. It also helps us to understand why babies, children and young people do things the way they do. Conclusion. This shows that theorists have helped us come to conclusions for why we do things the way we do as well as how we learn through our experiences. It also helps to understand these theories so that we can provide better care and knowledge in the childcare setting. Task c. introduction pack for a new staff member. At the mother goose pre-school we monitor each child’s development we do this by using the learning journey. In the children’s learning journey we have â€Å"early learning goals† for each specific age group, to give us guidelines or the â€Å"norm† development for each stage of their time at the setting. We also carry out observations on the children to show which stage they are at, at the time on the early learning goals. Before any observations take place on the children, permission must be given from the parent/carer, this is also helpful as we can share findings with the child’s parent/carer and they can share findings with ourselves. If we were to do observations on a child without consent from their parent/carer then they may feel angry and upset as they may not understand that this is normal practice and help us to help the children. Assessment methods. Here are two examples of assessment methods we use to monitor a child’s  development; checklist/tick chart and a free description with a snap shot picture. A checklist and tick chart observation is a chart with particular activities written on and the child is observed to see if they can reach the milestones set according to the child’s age. These observations are usually taken place when structured activities are set up for the children to do and are based over a longer period of time, but are taken place less frequently to show the progress in the children’s development. The advantage of using this observation is that you can observe more than one child at a time and they are quick and easy to use. The disadvantage of this is that observing at different times may produce different results and that it only shows what the child can and cannot do, not how confident and happy they are to attempt tasks and join in. A free description with a snap shot picture is to show skills that children show or are seen doing. A description of what you see is written into a small observation sheet and put the child’s learning journey next to the picture of them doing so. These observations are used frequently to show what milestones the child is at for their age group. The observation has the advantage of been able to use it frequently and no preparation is needed. Although the advantage is that different observers pick up on different things that children do and it can be hard sometimes to find the right words to use to describe what you are seeing. Examples of why sometimes child/young person’s development does not follow the expected pattern. Children develop at different stages for example, a baby of 12 months may be walking with support but a baby of 10 months may be walking unaided. Some children just happen to develop quicker or slower than others, but for some babies and children there are reasons why their development does not follow the expected patterns. Premature birth can have an effect on development, such as sitting up unaided, crawling, standing and walking. Learning difficulties can also have an impact on development, some children may pick up writing and reading easier than with a learning difficulty, but help is available such as special support and multi-agency approaches. Another reason why development may be delayed could be disability for example, a baby that has a disability with their legs may not be able to walk until they are 2 or 3 where as the expected age is roughly 1 years old. Impact by disability. Disability can impact and effect development as it can prevent children and young people from completing tasks. Although most activities can be adapted to suit children and young people’s needs. Intervention. Intervention can be done to promote positive outcomes for the child or young person where development is not following the expected pattern. Specialist support can be used in the preschool to support children with learning difficulties or disabilities. They can arrange meetings to come and see the child to observe them and give the child’s key worker activities and goals for the child to meet. Multi agency approaches can also take place to help babies, children and young people to meet the expected pattern of development. Another intervention could be supported play by adapting the activities to support the child or young person to reach the milestones for their age group. Task d . Early identification. Early identification of speech, language or communication delay is important for a childs well-being because it can affect their development. The sooner it is picked up on the sooner it can be amended therefore the child will not miss out on educational activities and lessons which would otherwise potentially hold them further back. Potential risks. Any delays in a child’s speech, language and communication could result in a lack of development in the future. They may not be able to develop their skills further for example, if a child cannot speak then communication will also become a problem. This is why it is important to identify these delays early. If a child cannot speak then their development will slow down as they cannot further their skills through others around them. This can therefore cause the problem to become greater if it is left to long. Importance of early identification and potential risks of late recognition. It is very important that early identification to speech, language and communication as it can affect children and young people’s further development and expanding skills. If it is picked up on early enough then help can be given to the child to either overcome the issue or to give extra support to them to help them develop further. If it isn’t picked up on early enough then the child  could fall behind in development and education. When a child falls behind it can sometimes be difficult for them to catch up although there are organisations to give extra support to the child. Multi-agency team. There are many organisations that can help support a child or young person’s speech, language and communication. The child’s GP (general practitioner) can refer the child to a speech therapist which will help their speech and communication. The child’s health visitor can also help with the child’s speech, language and communication. How when and why. A multi-agency team would be brought in to support a child when a speech, language or communication delay takes place. The manager would have a meeting with the child’s parent/carer to discuss the issue and then they would discuss the best possible option for the child. If they decide that a multi-agency team is to be contacted then a meeting would be arranged with the team to examine how the child can be helped. They then will arrange with the team to examine how the child can be helped. They then will arrange the times and dates that they can come and visit the child either at the childcare setting or at home. Play opportunities. There are many types of play opportunities that can be put into place to help support a child’s speech, language and communication. Role play is one of the most important parts of play for children, it covers physical activity as well as allowing the child to communicate, be creative, be independent and build self-confidence. Another play opportunity could be music and movement activities which include singing, dancing and nursery rhymes. The children can be independent and make their own choices to join in. this allows children to communicate with each other and to sing along to the songs and rhymes. Reading stories are vital in a child’s development. By reading and listening, children pick up new words and meanings which allow their knowledge to expand. If a child has a difficulty in communicating or in their speech then books can be very useful for developing their speech and communication. Show and tell is another way of supporting a child’s speech, language and communication. It allows the children to listen to  others and to communicate if they wish to by asking questions about the show and tell that is shown, which can expand their word dictionary by using new words. All of this concludes that noticing a delay in a speech, language or communication development is important to prevent further delay in other areas of development.

Domain Name System Essay

Check the workstations using ipconfig /all and find out if the ip range is within the address range you assigned, if it is a different address then the workstation failed to contact the DHCP server and has gone into apipa mode. The Network Interface Card might be assigned an incorrect driver. Another possible cause of the problem is that the patch cable is not plugged into the Network Interface Card, or is not connected to a switch on the other end. However, it could be that the server has run out of IP addresses that it can assign to clients. You can easily tell if this is the problem by comparing the size of the DHCP address scope to the number of devices on your network that request IP addresses from the DHCP server. But since only some of the workstations have got addresses the problem might be the DHCP server. Start off by doing some ping tests to verify that the DHCP server is able to communicate across the network. If the DHCP server is able to communicate with other computers on the network, then I recommend verifying that the DHCP server has an IP address that is compatible with the scope that the server is configured to assign addresses from. The server itself has to be assigned a static address in the same subnet range, such as 192. 168. 0. 199. If this still doesn’t solve the problem make sure that the DHCP server is still authorized by the Active Directory to lease IP addresses. You should also check to verify that the scope is active, and that the necessary services are running on the DHCP server. Exercise 1: DNS scenario. You will need to setup a primary DNS server in the larger branch office. Configure it as a primary forward lookup zone for the domain name of your company. Before you install DNS make sure your computer has a static ip address so it does not get one from the DHCP server. In the small branch setup a second DNS server. Configure it as a secondary forward lookup zone with the same domain name as the primary DNS server.

Annie Dillard. Bio Essay

HEATHER PERPENTE (352)-438-8151 10060 SE 149TH LANE SUMMERFIELD FL, 34491 HEATHER. [email  protected] EDU APRIL 3, 2013 NATALIE PEETERSE SOUTHERN NEW HAMPSHIRE UNIVERSITY Annie Dillard started out her writing career misunderstood but admirable. Dillard became well known after her first published book, ‘Pilgrim at Tinker Creek’ won the 1974 ‘Pulitzer Prize for General nonfiction at age 29. She received many complaints on her first novel such as, â€Å"not one genuine ecological concern is voiced in the entire book,† critics state. (Begiebing) Dillard’s eputation has exceeded what was once known as boring and unsatisfactory to one of admiration. In a review of ‘Pilgrim at Tinker Creek,’ Hayden Carruth states, â€Å"In many respects to Annie Dillard’s book, ‘Pilgrim at Tinker Creek,’ is so ingratiating that even readers who find themselves in fundamental disagreement with it may take pleasure from it, a good deal of pl easure. † (Carruth) Indeed Carruth is correct. Dillard’s creativity with and in nature puts us in awe. Her writing is abhorrent and yet so beautiful. In 1971 Dillard stumbled upon an old writer’s nature book and thought, â€Å"I can do better than this. (Dillard) In 1968, Dillard spent a few years, following her graduation, by oil painting, writing, and keeping a journal. This journal is how many of her first poems and short stories were published In this journal, ‘Pilgrim at Tinker Creek’ slowly started it’s well known novel. Dillard began her writing career as a young adult attending Hollins College (now Hollins University). Dillard studied literature and creative writing which motivated her to read classic novels as well as many books that humanity has promised themselves to read in the future, but never got around to it. After spending some time n college, Dillard married her writing teacher, the poet R. H. W. Dillard. In college, I learn ed how to learn from other people. As far as I was concerned, writing in college didn’t consist of what little Annie had to say, but what Wallace Stevens had to say. I didn’t come to college to think my own thoughts; I came to college to learn what had been thought. † (Dillard) Like many other creations in life, her writing began with a simple thought†¦ At the end of the island I noticed a small green frog. He was exactly half in and half out of the water, looking like a schematic diagram of an amphibian, and he didn’t jump.He didn’t jump; I crept closer. At last I knelt on the island’s winter killed grass, lost, dumbstruck, staring at the frog in the creek just four feet away. He was a very small frog with wide, dull eyes. And just as I looked at him, he slowly crumpled and began to sag. The spirit vanished from his eyes as if snuffed. His skin emptied and drooped; his very skull seemed to collapse and settle like a kicked tent. He was shrinking before my eyes like a deflating football. I watched the taut, glistening skin on his shoulders ruck, and rumple, and fall. Soon, part of his skin, formless s a pricked balloon, lay in floating folds like bright scum on top of the water; it was a monstrous and terrifying thing. I gaped bewildered, appalled. An oval shadow hung in the water behind the drained frog; then the shadow glided away. The frog skin bag started to sink. I had read about the giant water bug, but never seen one. â€Å"Giant water bug† is really the name of the creature, which is an enormous, heavy-bodied brown bug. It eats insects, tadpoles, fish, and frogs. Its grasping forelegs are mighty and hooked inward. It seizes a victim with these legs, hugs it tight, and paralyzes it with nzymes injected during a vicious bite. That one bite is the only bite it ever takes. Through the puncture shoot the poisons that dissolve the victim’s muscles and bones and organs – all but the skin †“ and through it the giant water bug sucks out the victim’s body, reduced to a juice. (Dillard) In the above quoted passage from ‘Pilgrim at Tinker Creek,’ Dillard describes an event of nature that is both horrible and beautiful. Through each stage of a life, being human, animal, or insect, life has its beauty and value. We live and evolve and learn with every stage of our life. Does beauty lie in the eye of the observer? † (Krishnamurti) What an excellent question. Every individual has their own eye for beauty, but nature is the one beauty of the world that will never die. Dillard’s eye of beauty is unique. She discovers two ways in which to view nature: one of passionate and fixed attention to all things around her, and her second state is focused on an unaware state, where she connects, lives, and is the nature around her without regards to time in the present state. Dillard’s two states of ‘stalking’ and unawareness differ i n various ways, but llow her to connect with nature and her surroundings on a whole different level of understanding and appreciation. In ‘Pilgrim at Tinker Creek,’ Dillard relives multiple events in the past using both states (aware and unaware) to evaluate lessons she has learned and the closeness she experienced with nature. Dillard appears to be in confusion to which state of mind is most precious in the world, awareness or unaware. Dillard feels that the state of awareness is to be valued for it is a state of mind that does distinguish humanity from both, our creator (god) and our fellow animal friends.Without our ability to distinguish ourselves from other ‘creations,’ humanity would not easily learn and acquire information regarding the many creatures before us and nature itself, while being partially blind to our current surroundings as they stand before us. While at Tinker Creek, Dillard’s appreciation for plants and animals come by no surpr ise, but while she greatly admires the state of awareness, she has multiple interpretations of the state. Dillard implies that by being aware all the time may slow down, or deprive us from our experiences and living conditions in the here-and-now time frame.The state of awareness, or â€Å"innocence†, Dillard believes to be the ultimate state to view nature and the world in. By being in her â€Å"innocence† state, she becomes, (experiences first hand) all things surrounding her. She is able to â€Å"Live them as purely as we can, in the present. † BY the spirits â€Å"Unself-conscious state at any moment of pure devotion to any object. † (Dillard) When learning, experiencing, and connecting with nature, both states, â€Å"innocence† and â€Å"stalking† are necessary to Dillard. Dillard’s section including the frog that slowly has its insides liquefied then devoured, allows er to witness such creatures in their natural state while â₠¬Å"stalking† them. Dillard examines a Giant Water bug inject, liquefy, and devour its dinner; she watched the frogs spirit drift away from its eyes, and its skin sag, to be swept away by the ocean. Dillard evaluates the feelings of horror but beauty by this event which in return, helps her observe and learn from the events of nature while at Tinker Creek. From experiencing her â€Å"innocence† and â€Å"stalking† state, Dillard states, â€Å"I am prying into secrets again, and taking my chances. I might not see anything happen; I ight see nothing but light on the water. I walk home exhilarated or becalmed, but always changed, alive. † (Dillard) I believe that while Dillard visits Tinker Creek, she gives us a gift; the tool to observe nature, seeing and experiencing every event; a new view for appreciating nature in its beauty and horror. Through Dillard, and many other authors, we must find our own way to experience and learn from nature, whether that is t hrough reading such books as ‘Pilgrim at Tinker Creek’, or a nature hike of our own, if we choose to learn from nature. We can learn a great deal from nature writers ll over the world. Dillard views beauty in nature through horrible events by learning and experiencing thousands of things nature has to show and teach us. Dillard learns that while a picture of a darkened sky with remnants of clouds is a wonderful experience, nature, just like everything else beautiful in the world, has a horrible side that is seen when watching. â€Å"It’s the most beautiful day of the year. At four O’clock the eastern sky is a dead stratus black flecked with low white clouds. The sun in the west illuminates the ground, the mountains, nd especially the bare branches of trees, so that everywhere silver trees cut into the black sky like a photographers negative of a landscape. † (Dillard) WORK CITED: 1. Elliott, Sandra S. â€Å"Annie Dillard Biography. †Ã‚  Annie Dillard Biography. Rob Anderson, n. d. Web. 29 Mar. 2013. http://hubcap. clemson. edu/~sparks/dillard/bio. htm 2. Krishnamurti, J. â€Å"The Beauty of Death as Part of Life. †Ã‚  J. Krishnamurti Online. Krishnamurti Foundation, Sept. 2012. Web. 29 Mar. 2013. http://www. jkrishnamurti. org/krishnamurti-teachings/view-text. php? tid=1515&chid=1212