Wednesday, November 27, 2019
Is the New SAT Easier 6 Helpful Changes to Know
Is the New SAT Easier 6 Helpful Changes to Know SAT / ACT Prep Online Guides and Tips Change is scary, and the SAT was already kind of scary in the first place, so you might be feeling apprehensive about the new test. Good news: It's possible that the new SAT will be easier for some (or even most!) students. In this article, I'll go through some predictions about which aspects of the new SAT have the potential to make it a less challenging test and which types of students are most likely to benefit. Overview of Changes for the New SAT First, Iââ¬â¢ll just do a quick summary of the changes you can expect on the test in general. It's helpful to have some background information before I give you my predictions. You can also read this article for a more substantive description! Changes to Overall Format: The new SAT is out of 1600 points rather than 2400. The Reading and Writing sections will be compressed into one section worth 800 points (Math will still have its own section). There will be four answer choices for each question instead of five. The test will have just four large sections (Reading, Writing, Math with no calculator, and Math with a calculator) plus the essay. Changes to Reading: There will be no more sentence completion questions (all questions are passage-based). Some questions will ask you to identify textual evidence for your answers to previous questions. Data interpretation questions that ask you to read charts and graphs will show up alongside some passages. Passages will always be in the same topic order (one passage dealing with US and World Literature, two passages dealing with History and Social Studies, and two passages dealing with Science). Changes to Writing ("Writing and Language" on the New Test): All questions will be based on longer passages rather than isolated sentences. Writing style will be more important (structuring paragraphs and making logical reasoning flow appropriately). Some data interpretation questions will show up here as well. Changes to the Essay: It's gonna be optional! You'll have 50 minutes instead of 25. You will need to analyze an argument that you read in a passage rather than writing your own opinion-based response to a prompt. Your essay score wonââ¬â¢t impact your Reading and Writing score. Changes to Math: There will be basic trigonometry on the test. Some problems will have more than one part. Questions will deal with real-world scenarios more frequently and have less tricky wording. There is a no-calculator section. Why Might the New SAT Be Easier? Here are a few reasons why the test might be easier, based on the changes I outlined in the previous section. You Wonââ¬â¢t Have to Jump Back and Forth Between Subjects One of the struggles that a lot of people had with the old SAT was that it required you to switch test-taking mentalities constantly through ten short sections.It was impossible to know ahead of time how the sections would be ordered.You might encounter a Math section, a Reading section, and then another Math section, which was disorienting to students who are better at focusing on a single subject for a longer period of time.With the longer sections on the new SAT that occur in the same order on every test, youââ¬â¢ll know exactly what to expect, and you'll get everything over with at once for each subject (similar to the ACT). You Wonââ¬â¢t Need to Know Obscure Vocabulary Words Sentence completion questions, the bane of many a student's existence, are no more on the new test.Vocabulary will be tested in context rather than in isolation.Youââ¬â¢ll still be asked what words mean, but they will be embedded in passages, so there will be more context clues to help you determine their meanings.These will be challenging but commonly used words, which have more practical value to most students than many of the words that were tested on the old SAT. You'll Be Able to Plan Better for the Reading Section As I mentioned, the passages in the Reading section are now predictable in their basic subject matter.This means that you can come up with a strategy for which passages to read first before you even see the test.You can decide to skip straight to the science passages if you think theyââ¬â¢ll be easiest for you. (Iââ¬â¢d recommend starting with your strongest subject.) Ben Franklin probably would have read the science passages first. Although he had many interests, so I can't say for sure. When he was 16, he trolled his own brother's newspaper with satirical letters to the editor that he wrote as a widow named "Silence Dogood." The Essay Will Be Less Stressful You donââ¬â¢t even have to write an essay on the new SAT if the colleges where youââ¬â¢re applying donââ¬â¢t require it. The mandatory essay was one of the aspects of the old SAT that students always feared.You had so little time to write, and the essay could heavily influence your overall Writing score.The new essay is scored completely separately from the rest of the test, so it wonââ¬â¢t impact your Reading/Writing score. You also have 50 minutes for it rather than 25.If writing under pressure is difficult for you, this is good news! Writing Will Be Less Nit-Picky and More Practical The Writing section on the old version of the SAT contained many questions that asked about tricky little grammar issues likeillogical comparisons and subject-verb or pronoun agreement. The new Writing section will have fewer questions like this and more questions that ask about writing skills that will be familiar to you based on your high school coursework. For example, you might be asked where a sentence fits most logically in a paragraph. Math Questions Will Be More Straightforward Although some more challenging math concepts will be tested on the new SAT (trigonometry), the questions will be less puzzle-like.The steps you need to take to find the answer will be clearer, so you wonââ¬â¢t have to use your reading comprehension skills as much on the math section.Hereââ¬â¢s a sample grid-in question labeled as an ââ¬Å"easyâ⬠problem on the new test: If a2 + 14a = 51 and a 0, what is the value of a + 7? This question gets right to the point and is not worded confusingly.If you have the foundational math skills, youââ¬â¢ll be able to solve it without getting tripped up by phrasing. You can solve the equation with factoring, and the correct answer is 10!Now, hereââ¬â¢s a sample multiple choice question labeled as a ââ¬Å"hardâ⬠problem: Which of the following is equal to sin(Ãâ¬/5)? A. -cos(Ãâ¬/5)B. -sin(Ãâ¬/5)C. cos(3Ãâ¬/10)D. sin(7Ãâ¬/10) Notice that this question isnââ¬â¢t any more confusing or ââ¬Å"trickyâ⬠than the easy question; it just requires more advanced math knowledge.In this case, you would need to know the trigonometric identity sin(x) = cos(Ãâ¬/2 - x).Plug in Ãâ¬/5 for x, and you get cos(3Ãâ¬/10), choice C. Pizza can help you learn trigonometry. This slice is approximately 45 degrees of deliciousness (minus the olives). Will the New SAT Be Easier for You? Although there are some aspects of the new SAT that could potentially make it easier for all students, specific types of students may find the test to be significantly easier.If any of these descriptions apply to you, you might be in for a pleasant surprise on the new SAT. Math and Science Are Your Strong Suits Math will make up a greater proportion of your score on the new SAT (half versus a third), so math geeks will have a bit more of an edge.The Math section will also test slightly more advanced concepts and will not require as much reading comprehension.The Reading section of the test even includes data interpretation, which should be a breath of fresh air for students who feel more comfortable with science than English. Writing Is a Weaker Subject for You The essay on the new SAT involves reading a passage and then writing an analysis of the authorââ¬â¢s argument.If you had trouble with the old SATââ¬â¢s opinion-based essay format, you might feel more comfortable with the more specific expectations of the new essay.The essay is also optional, as Iââ¬â¢ve mentioned a couple of times before, so if youââ¬â¢re not confident in your writing skills, you may be able to avoid it altogether.Writing is combined with Reading in your final score, so it no longer makes up a separate score out of 800. Itââ¬â¢s will be slightly less important to your overall score. Youââ¬â¢re Not Very Confident in Your Vocabulary Skills Have you spent a lot of time dreading the SAT because of all the crazy words you need to know for sentence completion questions?Youââ¬â¢ll be much better off on the new version of the test.Many students find the vocabulary to be one of the most intimidating aspects of the SAT; being tested on more practical words in the context of the passageshould make it less intimidating. You Can Read Quickly This would have been an advantage on the old SAT too, but it will play even better on the new test.Since all Reading and Writing questions are passage-based, thereââ¬â¢s more reading overall on the test.If youââ¬â¢re a fast reader, youââ¬â¢ll be able to overcome what I think will be one of the toughest problems for students on the new SAT: time management. Be a cheetah! Not to be confused with a cheater (although PrepScholar is based in the Boston area). Conclusion: Is the New SAT Easier? The changes that are coming to the SAT may make the test easier to handle for certain students.Changes that could make the new SAT less challenging overall include: No sentence completion questions Optional essay Less confusing math questions More predictable structure and content You personally might like the new test a lot better if: Youââ¬â¢re more comfortable with Math/Science than Reading/Writing Vocabulary is not your strong suit Youââ¬â¢re a fast reader The test will be significantly different, but donââ¬â¢t let it scare you too much.Itââ¬â¢s highly possible that youââ¬â¢ll feel more confident on the new version of the SAT! What's Next? Are you still trying to decide whether you should take the new SAT or the ACT this year? Read this article for advice on which test will suit you better. If you're planning on taking the new SAT, it might be difficult to settle on a goal score with the changes to the format. Learn more about how to calculate a reasonable target score for the updated version of the test. You should also check out the SAT test dates for this year so you can plan ahead for the test! Disappointed with your scores? Want to improve your SAT score by 240 points?We've written a guide about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:
Saturday, November 23, 2019
French Wine Pronunciation
French Wine Pronunciation If you love French wine but hate ordering it, heres a page that can help. This list of French wines and related vocabulary includes sound files to help you pronounce the names of French wines. A la và ´treà !le vinà à à winele vin blancà à à white winele vin rosà ©Ã à à rosà © winele vin rougeà à à red wineun verreà à à glassune bouteilleà à à bottleune dà ©gustation de vinà à à wine tasting(learn more)French WinesArmagnacBeaujolais nouveauBordeauxBourgogneà à à (burgundy)Cabernet sauvignonChablisChampagneChà ¢teauneuf-du-PapeChenin blancCognacMà ©docMerlotMuscatPinot blancPinot grisPinot noirPomerolPouilly-Fuissà ©SancerreSauternesSauvignon blancSà ©millonSt Ãâ°milionViognierVouvrayGo on to page 2 to learn some French wine tasting terms.Related Articles Wine festival in Hyà ¨res French Expressions la và ´tre !Mettre de leau dans son vinLe nouveau est arrivà © Now that you know how to pronounce French wine and have ordered it, what next? There is a whole science to wine, called oenology, that analyzes everything from making wine to tasting wine. The latter is the most important part for consumers, so here are some terms to help you talk about what youre drinking.La dà ©gustation de vin , or wine tasting, can be summed up into three steps.1. La robe - AppearanceBefore you take even one sip, look at the wine and consider its color, clarity, and consistency. Here are some French terms to help you describe what you see.La couleur - ColorIn addition to obvious colors like rouge (red) and blanc (white), you might see ambrà © - amberbrun - browncarmin - crimsoncuivrà © - copperydorà © - goldenjaunà ¢tre - yellowishorangà © - orangeypaille - strawpourpre - scarletrose saumon - salmon pinkrubis - rubyverdà ¢tre - greenishviolacà © - purplishclair - lightfoncà © - darkpà ¢le - paleprofond - deep La clartà © brillant - brilliantbrumeux - mistyclair - clearcristallin - crystal-clearopaque - opaqueun reflet - glintterne - dulltrouble - muddy La consistance des bulles - bubblesdes dà ©pà ´ts - sedimentdes jambes, larmes - legs or tears; how the wine flows down the sides of the glassde la mousse - foam, bubbles 2. Le nez - Smellles arà ´mesFrench food vocabularyfruità ©và ©gà ©talfruits and vegetablesagrumesfruits rougespamplemousseartichautchampignonsflorallavandejasminvioletteun goà »t de chà ¢taignenoisettenoixà ©picà ©poivrecannellemuscadeherbacà ©rà ©glissethymmenthe boisà © - woodybrà »là © - burnt tastecacao - cocoacafà © - coffeecà ¨dre - cedarcharnu - meatychocolat - chocolatefoin - hayfumà © - smokymà ©dicinal - medicinalminà ©ral - mineralmusquà © - muskyparfumà © - fragrantpin - pinerà ©sinà © - resinoustabac - tobaccoterreux - earthythà © - teavanille - vanilla un dà ©faut bouchonnà © - corkedmildiousà © - mildewedmoisi - moldy, mustyoxydà © - oxidized 3. La bouche - Taste acerbe - tartacide - acidicaigre - souraigu - sharpamer - bitterun arrià ¨re-goà »t - aftertastebien à ©quilibrà © - well balanceddoux - sweetfrais - freshfruità © - fruityun goà »t - tastela longueur / persistance en bouche - time the flavor remains in your mouth after swallowingmoelleux - sugaryune note - hintplat - flatrond - mildrude - harshsalà © - saltyune saveur - flavorsec - drysucrà © - sweetapercevoir - to perceiveavaler - to swallowboire - to drinkcracher - to spit outfaire tourner le vin dans le verre - to swirl the wine in the glassincliner - to tilt (the glass)remarquer - to noticesiroter - to sipvoir - to see How to Taste Wines
Thursday, November 21, 2019
Arguement essay ---education related( preferred differences between
Arguement ---education related( preferred differences between chinese and western education - Essay Example Education happens through exploration, preparing or teaching under the direction of instructors and can too be self-teaching. Teachers have the obligation to instruct their learners in the most ideal ways that could be available. Educating is the giving of information, aptitudes and qualities to the learners through the use of suitable teaching methods that are satisfactory. Through the routines the general public has the capacity accomplish set objectives and instructive destinations (Chua 67). Good teachers know how to viably teach their students the skills they really require in life based on the numerous teaching techniques. Therefore, educators must be adaptable in their teaching methods and frequently modify their styles to have the capacity to suit all students, thus effective education. However, the obvious question that has led to heated debates is ââ¬Å"what makes the difference in education?â⬠The difference comes as a result of different education systems that are adopted by the various nations; most countries use different approaches in their teaching and learning. This brings the big difference that is between Chinese system of education and that of the Westerners. First and foremost, the most detectable contrast at the center school and secondary school level is the size of the classes (Hsu, and Yuh-Yin 17). In china teachers regularly teach two classes with 55 to 60 students. While on the other hand, American secondary teachers regularly teach five or six classes with class sizes extending from 25 to 30. It should be noted that students have got different behavioral entries based on their psychological development, socio-economic background and culture as well. This makes it very important that the teacher-student ratio be manageable, so that every st udent gets special attention. In Western culture, students are free to ask and answer questions in order to get clarifications, they
Tuesday, November 19, 2019
Statistical Methods in Economics and Business Essay
Statistical Methods in Economics and Business - Essay Example A standard made by the institution. Now the conductors of the study have thought of using British Studies Program to see whether or not students will excel in the said aspect. Students form 10 institutions have attended to participate in the study and together with them, the faculty gets to supervise and coordinate with what are being offered by the Program. As a brief background of the British Studies Program, it offers business courses such as accounting and economics and non - business courses like the Legend of King Arthur and the Geography of Great Britain. The objective of the program regarding the study is that students are to be: As what can be observed from the design formulated form the study, we can clearly and able to see the changes or improvements made by the subject students so we can say that it is an appropriate design. A very systematic approach to the study and almost no subjectivity involved. At the beginning, those who conduct the study, of course, hypothesized that the program gives some significant positive effect on the students, but in conforming with technicality of using statistics to assess the subject to see any progress made, they just gave a hypothesis th
Sunday, November 17, 2019
Authenticity Indigenous Media Essay Example for Free
Authenticity Indigenous Media Essay ââ¬Å"Authenticâ⬠is a double-edged sword. Discuss this statement using at least 2 indigenous media examples. How can something be a double-edged sword? How can something be harmful and at the same time helpful? We are currently living in the 21st century; there have been many lives that lived on this earth before us. These lives have done a lot of work that have got us to where we are today. This being said it is so hard to think of something new to come up with when it has probably been done before in the past in one way or another. According to dictionary. com authentic means ââ¬Å"not copied, false, original. â⬠To the dominant culture being authentic means coming up with something new to show the world but because, often words have more than one definition, being authentic does not always mean inventing something new to show the world. In fact, to indigenous groups it means keeping their beliefs, everyday activities, culture, etc intact. It is keeping everything they know their ancestors did and what their parents taught them to do without improvements or change. In this essay I will be comparing different indigenous groups and how the meaning ofâ⬠Authenticâ⬠can be a double-edged sword to these indigenous groups. For indigenous groups being authentic is critical. Not only because it is important for them to keep their culture intact but also because it is an effective political tool. This political tool can help them negotiate land, which is one of the most important things for them because it is the main tool of survival. Many critics argue that even though these tribes are isolated they are not untouched by outsiders therefore they are not indigenous, they are just isolated groups. Video in the villageââ¬â¢s project has been working with many tribes such as the Nambiquara, Caviao, Tikuna, Kijani Iakaha and Kaiapo. Their goal is to introduce them to the art of film so they can preserve their culture and find their identity within themselves. They have done this by giving cameras to various indigenous people themselves teaching them the basics of how to record. These people have been given the chance to record what they want to see about themselves and what they think is important to communicate to the world. Although it was a long process that took a lot of work and patience, many villages have had success. For example the Kijani Iakaha group recorded a regular day in the village where in the beginning of the film the women are lined up so they could get pat in their backs and their stomachs with a wooden stick. This, to them, represents protection; it helps their women throughout their pregnancy. They also show some of the habits they have such as picking each otherââ¬â¢s ticks out. They also follow the regular activities of other indigenous villages. They send the kids to fish, the women stay in cleaning, cooking and watching the smaller children and the men go out to hunt. They make use of their land by planning and hunting so they can provide goods for themselves and their family. Even though these people are wearing items that belong to the dominant culture they still do what indigenous groups do. The only difference that can be taken out of the villagers is what they wear and some of their traditions; women are wearing skirts and men are wearing shorts. When indigenous groups decides to make a change to their culture it becomes harmful because it gives the government proof that these people have had contact with the dominant culture. In the article by Beth A. Conklin, Body paint, feathers, and VCRs: aesthetics and authenticity in Amazonian activism, he states, ââ¬Å"The first, obvious idea is that outsiders (anthropologists included) tend to see complex western technology as a corrupting force that undermines traditional cultures. Real natives dont use VCRs. â⬠Many people argue that if indigenous people work with the camera their focus is no longer in trying to keep their culture and origin instead it is to try to look good for the camera that would potentially lead to a change in their culture. The reason why it is a big deal if these tribes are up to date with the dominant world is because being indigenous gives them special rights, such as land right and political rights. When exposed to technology which essentially means they have been exposed to society they are no longer innocent and ââ¬Å"originalâ⬠they are now exposed and experienced. This, once again, creates doubts about their originality. To the eyes of the government if they are up to date with the dominant culture they are just taking up land that real indigenous people could use. According to the government and the dominant society an authentic indigenous group is that which does what the typical stereotype of an indigenous group does. They use paint to paint their bodies in a way which they can express themselves; a lot of the groups do it for special occasions such as ceremonies and different rituals. They have different rituals that represent who they are becoming. This is not always true. In the film Signs donââ¬â¢t speak the people in the group are wearing regular clothes yet they still behave like other indigenous groups. They still dislike white man because according to them these only bring harm. One of the villagers quotes ââ¬Å"My father told me white man would come to take over our land. â⬠In this film the villagers talk about an encounter they had with the white man. They thought that they would only stay and work for a short time but they end it up staying longer, working hard and destroying their land. They are well aware of the stereotypes people have about them, they prefer to stay away from one of their biggest threat, white man. In the other hand in the film video cannibalism the villagers are walking around naked, fulfilling the stereotypes, making vulgar jokes that to them have no vulgar intention and with paint all over their bodies. This group has no complications with the government because to the government these are the true indigenous people. At best, indigenous groups begin to understand how they are different from not only the dominant culture or other indigenous groups but themselves as well. It can also confirm the stereotypes many people believe making it almost impossible for these to be changed for future generation. Being authentic can be harmful because it can limit indigenous groups from self-determination and development. Authenticity can be helpful because maybe in some cultures having a primitive way of life restores some of the good interactions between people. There is not as much drama and peopleââ¬â¢s views can be heard more easily. Stereotyping brings about hardship for certain cultures, however, a culture may learn to embrace stereotyping and not be hurt as much due to the fact that they are primitive and do not have to understand what media says about them. Their portrayal is to people that they probably will never see. Technology could be what is saving these cultures from many hardships that are in modern society today. An authentic indigenous culture does not have to bear the economic difficulties that modern societies do. In the end, many cultures are indigenous, but according to what the modern society defines as authentic, modern society can have the power to say that a group is not original and therefore just aboriginal, meaning they still have the technologically advanced capabilities, but choose not to use them. Work cited Dictionary. com. Dictionary. reference. com. LLC. 2012. Web. 14 March 2012 Video in the Villages. Dir. Vincent Carelli. Documentary Educational Resources. 1989. Film. Conklin, B. A. Body paint, feathers, and VCRs: aesthetics and authenticity in Amazonian activism. JSTOR. org. JSTOR. 1997. Web. 14 March 2012. Signs Donââ¬â¢t Speak. Dir. Vicent Carelli, Dominique Gallois. Documentary Education Resources. 1996. Film. Video Cannibalism. Dir. Vicent Carelli. Documentary Educational Resources. 1995. Film.
Thursday, November 14, 2019
Sanitation and Medicine Changes in the Nineteenth Century :: Essays Papers
Sanitation and Medicine Changes in the Nineteenth Century The revolution in sanitation and medicine in the nineteenth century was a huge step forward in the public health movement. It brought about a major shift in the ideas of how individuals fell ill with a particular disease. While people used to think that diseases were sent by gods, they came to realize that illnesses were the result of germs, and could be controlled. There were new ideas about disease, and new discoveries in medicine and surgery that were a benefit to all people. What resulted was a much healthier population overall, from the working class to the upper class. Society used to think that people got sick because of religious reasons. They thought that people would become ill because they had somehow displeased the gods that ruled the earth. In order to restore health, people brought offerings to temples and prayed to the gods. Any "medical" procedures, or procedures that society later considered to be medical, were done not by any rational means, but done because they were parts of superstitious rituals. For example, when a person got a massage, or underwent bloodletting, a spell was said while the procedure was taking place, and the spell was what was considered to be the most essential part, and able to restore the personââ¬â¢s health (Sigerist, pg.132). Although the practice of healing through rituals took place much earlier in history (it began in ancient times), most of society still had not caught on to the idea that dirt and health were related by the beginning of the nineteenth century, and they certainly had not thought of germs yet. People bathed once a week, at most. If skin was covered by an article of clothing, there was no reason for it to be clean. Of this view, Henry E. Sigerist writes, "A womanââ¬â¢s leg clad in silk was attractive, even if it was filthy underneath," (pg. 26). In addition, doctors and other early health professionals had not yet come to realize that their clothes could be a transport for germs from one patient to another. Ann F. la Berge, who wrote about the public health movement in France, pointed out that society, once it began to figure out how germs could be spread, failed to realize that germs could simply be airborne, causing anyone to get sick.
Tuesday, November 12, 2019
History of Goods and Service Tax in Malaysia Essay
1. Introduction of GST Goods and service tax were first deliberated in 2005 with the intention to introducing it in 1st January 2007. However, it was withdrawn in the following year. In 2009, GST was revived with a proposed rate of 4% to replace current Sales Tax of 10% and Service Tax of 5% in a bid to diversify national revenues. However, the idea of GST still end up floating around as it has now been officially deferred. 2. Concept of GST Goods and Service Tax (GST), also known as Value Added Tax (VAT), is a broad consumption tax. The purpose of the introduction of GST is to spread the burden which borne by consumer in some particular areas into a wide range of goods and services with a lower tax rate. Thus, governmentââ¬â¢s revenue income will eventually increase to enable the further development and budget control to the country, other than just relying on petroleum and income tax revenues. GST is a multi-stage tax as it is levied on the ââ¬Å"value addedâ⬠created at the various stages in the importationâ⬠productionâ⬠distribution chain of the product to which the tax is applicable. This tax structure helps to avoid the cascading effect embedded in current Sales Tax and Service Tax (SST) which are single-stage tax. It adopts a credit offset mechanism whereby tax charged on supplies (called output tax) made by a taxable business may be net off against tax paid on inputs (called input tax) to production. Only the difference is remitted to the tax authority. Nevertheless, the cost of GST is actually borne by final customers. However, not all supplies are standard rated supply, which are subject to proposed rate of 4%. Malaysian government has announced that some 40 items, mostly essential consumables and commodities will be free of GST, that is, either the items are exempted or given a zero-rating. The only difference is that input tax credits can be claimed by registered suppliers of zero rated supplies but not the exempted suppliers. Thus, lower income groups are protected. Furthermore, GST is a form of indirect tax as it is not a statutory obligation of a person to pay the tax unless certain GST taxable goods and services are consumed. Besides, the Malaysian government has indicated that Mandatory GST registration for suppliers will be based on a threshold of sales. Current indications are that the threshold will be set at RM500, 000.00 per year. Thus, with the introduction of GST, government is able to shift the reliance on direct tax to indirect tax for sources of revenue income to maintain its competitiveness as well as sustain long-term growth of the country. 3. Fate of GST in Malaysia The passage of GST in Malaysia has not been an easy sailing. As mentioned above, the idea of GST was first announced in 2005. However, it was shelved in 2006. Again, after the GST bill tabled in 2009, the second and third reading for GST is now being deferred again. Over-reliance on the direct tax and depleting petroleum are actually the major concern of government that contributes to the imposition of GST. Furthermore, the government is of the opinion that Sales and Service Tax (SST) has reached its threshold. To increase it the countryââ¬â¢s exports uncompetitive. Under SST, exporters were incurring as much as RM1.4 billion annually. Therefore, the only way is to institute GST. GST is considered an equitable and comprehensive system of taxation that minimizes evasion and ensures a broader revenue stream. 3.1 Judgments from Macro-economic aspect By replacing the Sales and Service Tax with GST, the government is able to diversifies its sources of taxation to avoid being dependent on any particular tax base and the stability of tax revenue is ensured. As revenue from imports and taxes from the corporate sector may fluctuate, GST will not fluctuate, thereby bringing in a steady and sustainable revenue stream that is locally generated. However, the immediate outcry is that GST will cause the general price level goes up. However, empirical study in China indicates that GST implementation did not cause any inflation. Furthermore, public do not have to be over-worried of the continuous inflation as recent research also point out that GST may bring about a one-time increase in cost of living, but the impact on inflation is low. Meanwhile, according to the Ministry of Finance, Consumer Price Index is going to reduce 0.1% due to the lower GST rate. This can be further supported by studies that indicate prices did not increase significantly before and after the introduction of GST. Thereby it is clear that imposition of GST will only cause one time increase in general prices but would not necessarily lead to inflation which is continuous increase in the average of price over the time. Furthermore, a study done by Malaysian government also shows that households could enjoy annual savings of between RM14.50 and RM347 under SST system and GST system respectively. Additionally, it is indicated that the business sector could expect total annual savings of some RM4billion under the GST regime, while exporters would save RM1.4billion annually under a zero-rate system. Also, GST improve export competitiveness due to zero-rated and boost tourism because of the refund of GST.However, recent study argues that Malaysia can enjoy this trade competitive advantages only when there is no delay in input tax refund that cause increase in price of exports. Furthermore, there are many arguments against the indirect tax reform in developing countries. A country like Malaysia with presence of a substantial ââ¬Ëinformalââ¬â¢ sector, substituting VAT for border taxes is likely to deter the growth and development of the economy as a whole as VAT might drives firms from the formal sector into the shadow of informal economy. Many studies have indicated that developing countries consists of a very large size of informal economy. Informal economy is defined as the segment of the economy that escapes the tax net; it thus includes both the shadow economy and agriculture. Also, they argue that the imposition of VAT may also retard the development of markets, especially in the rural areas. As mentioned, imposition of GST diversifies governmentââ¬â¢s revenue sources and increase income. However, a previous study of GST in Mexico indicated that tax revenue increase might not be as large as suggested by standard literature due to the increase of the informal sector, shrinking the tax base. Furthermore, as a developing country, Malaysia may not benefit from the implementing GST due to the high administrative costs. Meanwhile, as GST was deferred, road shows, seminars and public education campaign are still being held by the authorities ever since the first announcement of GST in order to create awareness amongst the public about the oncoming tax transition. On the contrary, in the same time, GST opponents have been expressing negative by starting an anti-GST task force to protests against the implementation. Sentiment is that Malaysia is ranked more corrupt than ever and people are cynical that imposing GST will only be another avenue for corruption. From the discussion above, it can be seen that imposition of GST can improve collection of revenue in a more comprehensive, transparent and effective manner. Furthermore, more savings for households and corporate sectors can be expected with the substitution of SST with GST. Government has been paying effort in educating the public, however, hesitated in implementing the GST several times because of the lack of infrastructure to effectively collect the taxes. Furthermore, Malaysia is currently in a developing stage. There are still many informal sectors like agriculture sector and goods that are exempted from this system. Besides, the corruption issues in the country have yet to be addressed. It seems that the government needs more time to get ready for the implementation of GST and, thus GST might be implemented later rather than sooner. 3.2 Judgments from Micro-economic aspect (i) Corporate aspect GST is tax collected on behalf of government. Given the claimable input tax feature, GST is deemed not to be a business cost. However, GST will place a burden on the corporate sector (especially Small and Medium Enterprises), which will be responsible for collecting the new tax. SMEs may face the problem of cash flow difficulty due to the payment of GST upfront. Also the employment of qualified internal staff with the necessary experience can be quite costly. To add on to the problem, software programs would need to be revised to take into account the GST element hence adding on to the cost of operating a business. As conclude by studies, the compliance cost of SMEs is substantially higher than larger firms. Thus, GST compliance is four times more regressive to SMEs as compared to large firms. Again, representatives of the corporate sector have already expressed fears that corruption and bureaucratic ineptitude could raise the cost of administering the tax, thereby increasing companiesââ¬â¢ operating costs. Furthermore, with regards to the threshold limit, survey done by The Associated Chinese Chambers of Commerce & Industry of Malaysia (ACCIM) ,with a small samples of 2000 people, has indicated that a threshold of RM5 million above is the most acceptable level instead of RM500,000. Extra compliance cost has a very high possibility of causing them to have substantial amount of revenue forgone. Even the neighbor country of Malaysia, Singapore, has a threshold limit of SGD$1 million. Shockingly, 80% of the respondents indicated that their computer systems are not ready to cater for the administration of GST. All of the reasons above clearly show that GST compliance is a very big issue to the corporate sectors, especially SMEs. High compliance costs that will be incurred for new software purchasing, staff training and low threshold limit have make them react very negatively towards the proposed GST. Thereby, it takes time for government to allay the fear of the corporate sectors and address the compliance cost issue. Thus, GST might be implemented later rather than sooner. (ii) Individual aspect Public are very reluctant to accept the implementation of GST. Some of them even formed a group representing the public to protest and express their non-approval for the introduction of the proposed GST with the contention of GST will ââ¬Å"feed the rich and starve the poorâ⬠. Also, they are worried that those unscrupulous traders might take advantage of the GST to unnecessarily increase prices and pass this down to the final consumer. Actually, government has been spending time creating public awareness about the GST. However, the effort does not seem to be enough that most of the people do not actually realize that the lower income groups are protected as most of the basic necessities are actually zero-rated and tax exempted. Consumers have a choice to a certain extent whether to pay the tax should they decide to consume any of the non-essential goods and services. When it comes to exempting ââ¬Å"basic essentialsâ⬠from GST, however, there are arguments against list for political popularity. This is because too many exemptions can nullify the purpose of GST as a broad revenue base. Again, the ââ¬Å"bureaucratic cultureâ⬠in Malaysia further erodes the confidence of public towards GST. To sum up all the reasons above, given political sensitivity of the GST and the difficulty of controlling the reactions of the public and the corporate sector, the government might want to ensure that there is a long gap in between for the introduction of GST even though GST can be beneficial to the country. Besides, the Malaysian government needs time to establish computerization system and trained personnel for the tax transition. However, the budget deficit and depleting natural resources leave the federal government with little choice. Furthermore, the authorities has stressed that SST has reached its threshold, GST is the best option for the tax reform. Thus, given the reasons above and efforts of government create public awareness of GST, it might seen that GST is already in the pipeline and the current deferment was actually to allow the authorities to have more public awareness program and to give the corporate sector more time to get ready for the tax transition. 4. Equity of GST As indicated by government, GST provides equitable treatments as lower income groups are protected by zero-rated and exempted mechanisms. This method has been argued as simplistic as it ignores a number of important facts. First, empirical research indicates that there are significant difference in the pattern of expenditure between the poor and rich. Engelââ¬â¢s law point out that the share of expenditure on food and clothing is very high for the poorest households. According to the estimates of Hossain, VAT can be made less regressive with zero-rating of commodities that are consumed more by the poor households. Zero-rating ââ¬Å"basic-commoditiesâ⬠protecting the poor and also the rich, since they also buy these commodities. In other words, zero-rating is an expensive way of protecting the poor since much of the ââ¬Å"protectionâ⬠is wasted on the rich. Second, the case for imposing VAT as has long been known a uniform VAT is likely to increase the price of many goods essential to the poor (Ahmad Stern 1987). Research on Bangladesh shows that a uniform VAT that disregards the differences in expenditure spending of the rich and the poor is significantly regressive as the poor suffer 2 to 3.5 percent loss in their income while the rich benefits from such reform. Because the poor may consume a relatively small amount of such products, it is undoubtly true that much of the benefits of such exemptions will go to the non-poor. Third, before the introduction of GST, the price of all commodities in fact has already incorporated an indirect tax component that is the tax charged on inputs for production. Therefore, no commodities will increase in price to the full extent of GST. Moreover, proponents of the tax reform have neglected the presence of a large informal economy in Malaysia. According to Emran and Stiglitz, the dramatic shift in favor of VAT as the main instrument for revenue rising in developing countries which have a large informal sector is misguided both on efficiency and equity grounds. Even a uniform broad-based VAT may be more progressive than more nominally progressive taxes (such as the personal income tax) that in practice burden only a limited group of wage-earners. This can be happen, for instance, informal sector producers that produce a close substitute of the formal GST-liable commodity will get high profit without bearing tax while formal sector producer may get lower profit and bearing tax. Therefore, informal sectors of a Malaysia might distort the equity treatment of GST amongst the corporate sectors. A further consequence is that the tax base of the GST is eroded and either less revenue is available for national expenditure prio rities, or higher rate of GST is required. Thus, the equity of GST still remains a question. The actual impact of a broad-based GST needs to be estimated by econometric model in order to answer the major arguments of broad-based GST. 4. Conclusion GST has been proposed by government to reduce the reliance on direct tax and the petroleum revenue. Also, it was planned to replace current SST. With a broader base for goods and services being subject to GST, the revenue for the government is expected to be higher. However, the implementation GST is being deferred again due to the political sensitivity and the negative reaction of the public. Furthermore, the lacking of infrastructure to effectively collect the taxes, negative responses by the corporate sectors and protests against GST by the public contributes further to the deferment of GST. However, it does not mean GST going to be shelved forever as Deputy Director of Customs, Subromaniam Tholasy, has made a clear statement that the implementation of GST has only been deferred, not cancelled. Also, the officials have been keen to stress that both consumers and businesses are likely to make savings under the GST. Thus, it is obvious that the GST already is in the pipeline. However, many things have to be done for the imposition of GST, thus GST might be implemented later rather than sooner due to the substantial time and cost incurred by the corporate sector and government in the preparation for the transition. Also, equity of GST still remains an issue. In order to make the implementation of GST to be successful, the government should start an extensive education and public awareness drive now to explain how the tax works and its impact on prices. Also, the government should address its major problem which is corruption to regain the confidence of public. Also, they has to take into consideration of the neglected factors such as informal sector and reconsider the equity issue in order to make the implementation of GST to be equitable and efficient.
Sunday, November 10, 2019
Corporate Social Responsibility in South Africa and Ghana: a Comparison of Successes, Failures and Futures in a ââ¬ÅDevelopedââ¬Â and an ââ¬ÅUndevelopedââ¬Â African Country
Corporate Social Responsibility in South Africa and Ghana: a comparison of successes, failures and futures in a ââ¬Å"developedâ⬠and an ââ¬Å"undevelopedâ⬠African country Few industries affect the social, economic and environmental sectors to the extent that the mining industry does. As minerals development expanded, so the international awareness of its impacts grew. Mining-related legislation, both internationally and nationally, has evolved significantly in the past two decades, actively aimed at ensuring Corporate Social Responsibility (CSR), where companies are held accountable for their actions. In developing countries like South Africa and Ghana that are heavily dependent on gold trade and the associated international investment, the challenge is to ensure that environmental and social impacts of mining are mitigated, that non-renewable resources are converted into national wealth and that mining-generated revenue is claimed and disbursed. In this paper the evolution of CSR in South Africa, a more developed African Nation, and Ghana, a less developed African nation, are compared. Recommendations are made as to potential avenues for CSR progression. The objectives of international mining policy reform have changed dramatically in the past few decades. During the 1970s the aim of mining policy was to increase government control. During the 1980s the aims of reform became to increase investment and to mitigate the socio-economic impacts of mining. This was attempted through the Growth Employment and Reconstruction plan in SA (Fig, 2005), and the Economic Recovery Plan in Ghana (Hilson, 2002). Both plans advocated more privatization, trade liberalization and deregulation. Although the general international trend was to redefine the role of the state, particularly in industrial areas, the adoption of this ambition by African countries has proven detrimental. Biersteker (1990) argues that the reduction of the state greatly reduced its function to govern, particularly undercutting its regulatory ability, its function as a mediator in civil disputes and its ability to regulate and collaborate with the private sector. Campbell (2005) poses that this is because the legislative and regulatory reform adopted by many developing mining-dependent African countries during the past few decades has undermined the role of the state and has proved incompatible with the challenges of the countries concerned. This has impaired the ability of these governments to exert CSR pressure on mining companies. CSR in Africa has grown parallel to these changes in the role of the state, and international mining legislation has had varying impacts on SA and Ghanaian regulations. Despite being based on a non-renewable resource, the main theme in changing international legislation is that of sustainable development, particularly in developing countries in which a large percentage of mining is done by foreign companies. It is, however, the sovereign right of a state to exploit its natural resources. This sovereignty was vehemently upheld by post-colonial developing nations that rely on mineral resources, two prominent examples of which being SA and Ghana. It has become apparent, however, that mining has far-reaching impacts that often have transboundary degrading effects, resulting in international attempts at regulation. CSR in South Africa The formal terms of CSR in SA were originally raised in 1972 and the view taken by many businesses was that they should not have to take responsibility for Apartheid, but should rather improve social standards within their respective businesses. These concepts were formalized in the Sullivan Principles, which were aimed at entrenching non-discrimination in the workplace into the core business activities, particularly in SA-based US companies (Visser, 2005). Although other CSR groups formed, like the Consultative Business Movement, the move away from philanthropy only really became evident after the first democratic elections in 1994, and when the Black Economic Empowerment Programme (BEE) was introduced. The aim of BEE is to promote equal racial ownership, education, training and local economic development. In 2002 the goal for black ownership in the mining sector was set at 26% within 10 years (Fig, 2005). BEE was particularly important in the mining sector, as in order to obtain mining rights, businesses had to meet the requirements of a BEE ââ¬Ëscorecardââ¬â¢. A number of principles have been introduced to target human rights, a major CSR concern in SA. These include Voluntary Principles on Human Rights and Security and the OECD Risk Awareness Tool for Multinational Enterprises in Weak Governance Zones (Hamann, 2009). Another important milestone was the Kings Report, released in 2002, which outlined the CSR requirements for companies, including ââ¬Å"recogniz[ing] that stakeholders such as the community in which the company operates, its customers, its employees and its suppliers amongst others need to be considered when developing the strategy of a companyâ⬠(Visser, 2005). It also requires that businesses report annually on their social, transformation (including BEE), ethical, safety, health and environmental management policies. A positive and innovative spinoff of the Kingââ¬â¢s Report was the introduction of a Kings Index on the Johannesburg Stock Exchange. Companies are required to meet the criteria of the Kingââ¬â¢s Report in order to list with the JSE, providing a fiscally competitive incentive to adopt CSR principles (Dale, 2005). This progressive legislation forms the beginnings of a seemingly sound CSR framework. But the SA government struggles to maintain the pressure needed to enforce all of its requirements. As in Ghana, SAââ¬â¢s dependence on the mining industry makes the government loathe to confront deviant companies for fear of disinvestment and job losses. Firms often run philanthropic programmes merely as an attempt to maintain ââ¬Å"business as usualâ⬠, satisfying the bare minimum for CSR. The lack of government capacity is most prominent in environmental requirements. Many mining companies have introduced more stringent environmental management regulations and have increased CSR spending, but Fig (2005) shows that due to lack of governmental pressure and effective sustainable reporting, many of the claims of these companies do not match their actions. In recognition of its weaknesses, however, the SA government has adopted provision for voluntary conflict resolution within its environmental legislation (Fig, 2005). As an example of a developing country embracing CSR, SA has proven itself relatively forward-thinking and successful. SA is at the forefront of CSR legislation in Africa. It is in the inability to enforce these laws that the clearest CSR similarities, and failures, with Ghana, a less developed African nation, can be seen. CSR in Ghana For the past 1000 years Ghana has enjoyed a thriving gold trade. However, due to political turmoil and changing mining and economic policy, by the beginning of the 1980s the gold-mining industry was virtually stagnant, and became the focal point in the countryââ¬â¢s Economic Recovery Programme in 1983 (Campbell, 2005). Ghana also received assistance from the World Bank, the conditions of which resulted in the elimination of most barriers to entry for foreign investors, including reducing corporate taxes, royalty payments, foreign exchange taxes and import duties. The company retention amounts negotiated by foreign investors were far above average and signify the extentto which the Ghanaian government was prepared to go to stimulate the industry (Campbell, 2005). This also indicates the extent to which the government was and is prepared to turn a blind eye to companiesââ¬â¢ exploitation of the country. Liberalized legislation resulted in an approximate 800-fold growth of the predominantly foreign-controlled gold mining industry in the past 20 years. But this growth has been accompanied by very little change in the quality of life of the Ghanaian people. In 2006 the International Council on Mining and Metals claimed that gold mining has not only ââ¬Ëkick-startedâ⬠Ghanaââ¬â¢s economy, but that many of the large-scale mining companies are ââ¬Å"committed to [CSR]â⬠. In contrast, Hilson (2007) argues localsââ¬â¢ lives have been worsened by the increased use of land, relocations and environmental dilapidation. Because of the lax policies adopted by the government, the nationââ¬â¢s share of the mineral development profits has been minimal. Despite the 40% contribution of total merchandise export earnings that gold-mining in Ghana represents, the contribution to GDP is only 2-3% (Hilson, 2002). Thus the government lacks fiscal control, and as such cannot redirect funds efficiently towards development projects. The most formal adoption of international policy in Ghana was that of the Global Mining Initiative (GMI) in 1998. Ghanaian mining companies claimed that ââ¬Å"a series of dynamic and innovative community development projectsâ⬠¦ empowering rural communities and improving quality of lifeâ⬠were to be initiated (Garvin, 2009). But others report that the mines are encroaching on indigenous land, resulting in cultural dislocation, poverty, displacement and environmental damage. Promises of jobs and adequate compensation have been broken. This is evident in the relatively small number of Ghanaians employed by mining companies, a mere 20 000, despite the immensesize of the industry (Garvin, 2009). An interesting response to growing unemployment is the intensification of small-scale, artisanal mining, nicknamed the galamsey. The galamseyhave become an important means for support for many subsistence farmers who have been displaced, but their illegal status has led to them being labelled ââ¬Å"hazardous and environmentally damagingâ⬠by the Chamber of Mines (Bush, 2008). There is potential for both large and small scale miners to collaborate, as they have different methods and it is uneconomical for one to do what the other does. This has been proven by Goldfields, who have leased small portions of land to groups of galamsey. Most large-scale gold ines refuse to license their unused land for work, so the galamseyare forced to mine illegally in order to eke out a living. Hilson (2007) accuses the large mining companies of supporting a massive military sweep aimed at eradicating the galamsey, which resulted in human rights violations and many forced removals. Instead of taking advantage of collaborative opportunities major mine operators in Ghana have resorted to the most common CSR endeavours amongst extractive mine companies: the building of schools, clinics and libraries. These CSR projects are still predominantly philanthropic and unsustainable. Garvin (2009) determined, through a series of surveys, that although many locals perceived an increase in social welfare, they reported a decline in security, increased crime, cyanide-poisoned water, and other environmental hazards resulting in a lack of useful agricultural land. Notwithstanding the urgings from the World Bank Industries Review, Departments for International Development, the UN, and limited pressure from the Chamber of Mines, most CSR programmes that go beyond philanthropy emphasize the expansion of existing practices such as pig-rearing, livestock and activities. These give little opportunity for advancement, provide little more than subsistence wages and definitely do not contribute to sustainable economic growth (Hilson, 2007). One of the largest problems with CSR in Ghana, and similarly in SA, is the lack of communication between government, companies and public. Mining companies enter into agreements with the national government, paying royalties of 9%, of which 3% go towards community development (Hilson, 2007). These monies pass through many layers of government and administration, and often very little reach the locals they are meant to compensate. Inhabited land is often designated for mining with little or no consent from the inhabitants. Under the Minerals and Mining Act (2006) mining companies are required to compensate displaced people for their crops and use of land, but these payments are still woefully undervalued (Hilson, 2007). Locals value their land quite differently from the value placed on it by mine employees and the lack of communication only worsens these discrepancies. The regulatory and reporting systems in Ghana are very poor, effectively making the situation for many locals worse than that seen in SA. There have been few legal efforts made to legislate mining activities, thus the improvement of CSR practices is dependent on international legislation, NGOs and pressure groups. Changing the CSR Pyramid There are certain drivers of CSR that are significantly different in developing countries than in developed countries like Europe and the US. Existing models must be adapted to fit the individual needs of developing countries. One such model is Carroll's pyramid, consisting of 4 tiers; economic, legal, ethical and philanthropic responsibilities. draw:frame} {draw:frame} {draw:frame} Figure 1: Pyramid models for CSR drivers (adapted from Visser, 2006) Visser advocates thatto adapt Carroll's pyramid to developing countries, economic responsibilities are given the highest priority, followed by philanthropic, legal and ethical. The economic tier represents the need for businesses to not only ensure that direct foreign investment increases, alleviating poverty and unemployment, but that fu rther investment is generated, goods and services produced and stable infrastructure built. Visser argues that the emphasis on philanthropy is necessary because of the dire situation and poor quality of life in many developing countries thathave become reliant on donor assistance. Philanthropy has become ingrained in developing country CSR. The legal responsibilities are of lower priority because the pressure to adhere to legislation in developing countries is less than in developed countries. In order to elicit response, both nationally and internationally, sustainable indicators must be developed allowing more accurate reporting of CSR successes and failures. Efficient and diverse indicators allow for better sustainable reporting and transparency. These indicators serve two main functions: providing guidelines for company policy and government policy (Danegard, 2005). Increasing the number of indicators increases the scope for surveys or investigations. Data collected from these is usually validated by companies and government, and is, as yet, not mandatory. Although these inquiries may provide useful data, Danegard (2005) suggests that the use of third party verification may be necessary where governments lack the capacity for collection and evaluation. References Biersteker, T. J. , 1990. Reducing the Role of the State in the Economy: A Conceptual Exploration of IMF and World Bank Prescriptions. International Studies Quarterly, 34(4), 477-492. Bush, R. , 2009. ââ¬ËSoon there will be no-one left to take the corpses to the morgueââ¬â¢: Accumulation and abjection in Ghanaââ¬â¢s mining communities. Resources Policy, 34, 57-63. Campbell, B. , 2005. The Challenges of Development, Mining Codes in Africa and Corporate Responsibility. In International and Comparative Mineral Law and Policy . International Energy and Resources Law & Policy. The Netherlands: Kluwer Law International, pp. 801-822. Dale, M. , 2005. Comparative International and African Mineral Law as Applied in the Formation of the New South African Mineral Development Legislation. In International and Comparative Mineral Law and Policy . International Energy and Resources Law & Policy. The Netherlands: Kluwer Law International, pp. 823-852. Dalupan, M. , 2005. Mining and Sustainable Development: Insights from International Law. In International and Comparative Mineral Law and Policy . International Energy and Resources Law & Policy. The Netherlands: Kluwer Law International, pp. 149-168. Danegard, A. , 2005. Sustainable development indicators for the minerals industry: Who needs them? What stakes justify producing them? In International and Comparative Mineral Law and Policy . The Netherlands: Kluwer Law International, pp. 621-626. Fig, D. , 2005. Manufacturing amnesia: Corporate Social Responsibility in South Africa. International Affairs, 81(3), 599-617. Garvin, T. et al. , 2009. Community-company relations in gold mining in Ghana. Journa of Environmental Management, 90, 571-586. Hamann, R. 2004. Corporate social responsibility, partnerships, and institutional change: The case of mining companies in South Africa. Natural Resources Forum, 28, 278-290. Hamann, R. , 2003. Mining companiesââ¬â¢ role in sustainable development: the ââ¬Ëwhyââ¬â¢ and ââ¬Ëhowââ¬â¢ of corporate social responsibility from a business perspective. Development Southern Africa, 20(2), 237-254. Hamann, R. , 2009. South Africa: The Role of History, Government, and Local Context. In Global Practices of Corporate Social Responsibility. Berlin: Springer, pp. 435-462. Hamann, R. & Kapelus, P. , 2004. Corporate Social Responsibility in Mining in Southern Africa: Fair accountability or just greenwash? Development, 47(3), 85-92. Hilson, G. , 2007. Championing the Rhetoric? ââ¬ËCorporate Social Responsibilityââ¬â¢ in Ghanaââ¬â¢s Mining Sector. GMI, 53. Hilson, G. , 2002. Harvesting mineral riches: 1000 years of gold mining in Ghana. Resources Policy, 28, 13-26. Littlewood, G. , 2000. The Global Mining Initiative ââ¬â Address to Mining 2000. Visser, W. , 2005. Corporate Citizenship in South Africa ââ¬â A Review of Progress since Democracy. JCC, 18, 28-38. Visser, W. , 2006. Corporate Social Responsibility in Developing Countries. pp. 473-499.
Thursday, November 7, 2019
Ideas for Substitute Teachers With No Lesson Plans
Ideas for Substitute Teachers With No Lesson Plans From time to time, substitute teachers will go to a classroom and find that there is no lesson plan waiting for them. When you as a substitute are familiar with the subject at hand, you can typically use the textbook as a basis for a lesson about the topic currently being taught. However, an issue arises when you know little about the classs subject. It can be even worse when you have no textbook available for review. Make learning fun, because so long as the students view you positively, youll probably be asked to return. Improvising for Substitutes Therefore, it is best to come prepared for the worst with activities and ideas of things to do with students. Obviously, it is always best to relate any work that you give to the subject if you can, but if not, it is still important to keep students busy. In terms of classroom management, the worst thing to do is to just let them talk. This can often lead to either disruption within the class or even worse noise levels that disturb neighboring teachers. These curriculum ideas for activities will help you succeed as a sub in this type of situation. Several of these suggestions include games. There are countless skills that students can develop through game playing such as critical thinking skills, creativity, teamwork, and good sportsmanship.à There are opportunities for the students to practice speaking and listening skills when games are played individually or in groups. Some of these games or activities require more preparation than others. Obviously, you will need to use your best judgment about which will work with a particular class of students. It is also best to prepare with several of these as backups, just in case one is not working as well as you think it should. You can also get student input on which they would like to do.à Lesson Ideas, Games, and Crafts Trivia: Bring trivial pursuit questions and set the class up into teams. Have them take turns answering questions while keeping score.Draw a Picture or Write a Story About a Prop: Bring in a prop and have students either draw a picture of it or write a story or poem about it. Then give out awards for best in the class, most original, funniest, etc. before the end of the class.View Optical Illusions: Print out a number of optical illusions, or put them on transparencies or a slide show and project them on a screen. Have students spend some time trying to work out what they are looking at. This is a high-interest activity that can spur interesting discussions.Pictogram Puzzles: Pictogram or Rebus puzzles are word puzzles that are visual (GOT, GOT, GOT, GOT; Answer: FOUR GOT FORGOT). Print out a number of puzzles, link them to a Smartboard,à or project them.à Play a Game of Hypotheticals: Pose hypothetical questions to students and have them come up with answers and solutions. These are best if they serve a purpose and instruct while still being fun. For example, you might include questions about first aid or dangerous situations to help students think through the best course of action in these situations. Apples to Apples:à Leadà player draws aà descriptionà card (adjective: chewy)à from the deck, then the other players each secretly submit a thingà card (noun: shark attack) in hand that best fits that description. The lead player chooses theà thingà card that, in her opinion, best matches theà descriptionà card.à Create your own cards that are discipline-specific (English suffix descriptions: joyous, beauteous, gaseous, marvelous, and famous; math things: axis, number line, average, cube, and probability) or find other examples.Crosswords or Word Search Puzzles: Keep a stack of crossword and word search puzzles ready to hand out for students to complete.Hangman: This requires little preparation. However, it is best done in small groups; winners could then compete in tournament rounds.Origami cootie catchers: Make cootie catchers to use as study guides.à For example, have students place vocabulary terms on the outside flap and the definition when the inside fla p is opened.à 20 Questions: Tell the students whether you are thinking of a person, place or thing. Give them clues after every five questions. It can also be fun to keep score while you play. You get a point if you stump them and they get a point if they guess the right answer. Scattergories: The object of this famed board game is to quickly fill out a category list with answers beginning with the assigned letter. Points are awarded if other players/teams havent thought of the same answers. The player/team with the most points wins.Four Winds Blow: Also known as the Big Wind Blows or Great Winds Blow, the game is similar to Musical Chairs. It allowsà students the chance to get to know each other a bit better. Youââ¬â¢ll need chairs, one fewer than the total number of players. One person starts by saying ââ¬Å"Four winds blowà for everyone whoâ⬠¦Ã¢â¬ and then says a characteristic or behavior that could be true, ...ate breakfast. All players who ate breakfast must quickly find a new seat that is more than two chairs away from them. If the player is not able to find a vacant seat, he or she is the new person who is in the middle.Pictionary: You can play a game of Pictionary without the cards. Split the class into two teams, and take turns tryin g to guess what teammates are drawing on the board. Write Mission Statements and Goals: Teach students all about personal mission statements and goal setting exercises. Then guide them as they create their own.
Tuesday, November 5, 2019
How to Cure a Hangover After a College Party
How to Cure a Hangover After a College Party The history of alcohol is a bit sketchy. While no one knows exactly when the first alcoholic drink was developed, archeologists have found proof of a fermented drink made from rice, honey and fruit being consumed 9,000 years ago. The date alcohol was invented may not now be known but one thing is ââ¬â the following day the hangover was discovered. Since then, people have been searching for the perfect fix. Top 5 Hangover Cures Here weve collected the Top 5 Hangover cures history has to offer as well as a look back to some that have (thankfully) stayed buried in the past. H2-Oh My Aching Head Whatever hangover cure you try, be sure water plays a role. Alcohol dehydrates your entire body and what it really needs is to replace that lost fluid. So begin your day by sipping ââ¬â not chugging ââ¬â a tall glass of water. Pro tip: drink water in between alcohol drinks. Toast Tea The healing powers of a simple breakfast have long been heralded as a hangover cure. In 1896, writer Guy Beringer wrote an article extolling the virtues of a mid morning meal as a hangover cure. He insisted it would make life brighter for Saturday-night carousers and could sweep away the cobwebs of the week. While the thought of food may not be especially appealing first thing The Morning After, having some carbs in your stomach can help ease the roller coaster of nausea. Including a beverage like plain tea or even ginger ale can also help to settle the stomach. Plop, Plop, Fizz, Fizz Effervescent tablets like Alka Seltzer have been a hangover standby for years. The fizzing bubbles and sodium bicarbonate (aka Baking Soda) will help to settle your stomach but make sure you dont bolt the glass down like a shot. The aspirin and citric acid could irritate your stomach if you drink it too fast. Get in Touch With Your Feminine Side Taking pain relievers developed for PMS can help with hangovers as well. Pain killers include a mix of pain relievers, diuretics and caffeine to help with cramping, pain and bloating. Each of them also helps to alleviate the symptoms of a hangover more effectively than pain relievers on their own. Gentle Exercise While this isnt the time to start training for your Iron Man marathon, some slow and gentle exercise can help the Morning After. Do something simple like stretching or a short walk to get your blood moving. This should only be done once youve had some water and a small amount of food. If you begin to feel dizzy or nauseous, rest and have some more water before trying it again. Weird Hangover Cures From History Every culture has their own rich history of how to cure a hangover. Throughout history, every corner of the globe has offered up their own version of a magical cure. While these five cures have stood the test of time to achieve mainstream acceptance, other cultural cures havent quite caught on. An ancient Scottish cure is called the Highland Fling. Heat a pint of buttermilk and add in a tablespoon of cornstarch. Season with salt and pepper and drink while still warm. Romanians swear by eating tripe ââ¬â a cows stomach boiled in a salty vegetable broth and seasoned with vinegar and cream. Some swear it cures a hangover by expelling the poisons while others insist the thought of having to have it the next morning keeps your drinking under control the night before. One home remedy from Puerto Rico calls for the patient to run a slice of lemon or lime under their drinking arm before they head out for the night. The Ancient Romans ââ¬â notorious for the drinking and excess ââ¬â prescribed a breakfast of sheep lungs and owl eggs to cure the morning after headache. American cowboys back in the day used to shake off the excess from the night before by starting their day off with a special tea brewed with rabbit droppings. Although these cures are more likely to result in laughter from friends than actual help, the fact is that only one thing can actually cure a hangover ââ¬â time and water. A hangover is your bodys way of trying to rid itself of the poison ââ¬â er, lovely alcohol ââ¬â you were nice enough to share with it the previous evening. While trying the hangover cures from this article may help shorten your hangover, the best bet in the future is to simply not drink to excess or schedule the following day off from work so you can rest and get plenty of fluids. Have a surefire hangover cure thats worked for you in the past? Share it in comments. Image credit: Warner Bros Pictures.
Sunday, November 3, 2019
Workplace diversity Term Paper Example | Topics and Well Written Essays - 3750 words
Workplace diversity - Term Paper Example enowned consumer product leader, and its products are widely used by about 4.4 billion consumers around the globe with its portfolio of quality and trusted consumer products and some of its famous products are Pampers, Whispers, Oral-B, Head & Shoulders, Gillette and Duracell. P&G has present operations in about 80 nations, and its brands are available in more than 180 nations around the world. Established in the year 1837, its reported revenue in the year 2011 was about $82,559 million and its employee strength was reported as 129,000 in the year 2012. This research essay will analyse the significance given to diversity in the P&G by Alan George Lafley during his tenure as CEO of the company between 2000 and 2010. In his young age, A.G. Lafley earned his graduation from Fenwick High School, which is situated in Oak Park, Illinois and also got his A.B fromâ⬠Hamilton College in 1969â⬠. He underwent a doctoral program in the 1970 at the University of Virginia and during the Vietnam War, he worked as the supply officer with the U.S Navy. Then, he underwentâ⬠M.B.A program at Harvard Business School and received his M.B.A in 1977.â⬠Upon his graduation, he was recruited by Proctor & Gamble (P&G) as trainee, and later he rose to the position of Chairman, President and Chief Executive of P&G in June 2000 and retired from P&G in 2010. As assistant brand manager for Joy dishwashing soap, Alan George Lafley joined the P&G in the year 1977. He was promoted as CEO of P&G in the year 2000, from that of the head of North America operations after many successful years of service in P&G due to the resignation of his predecessor Durk Jager. When Lafley became CEO, P&G has become a reputed company that marketed more than 300 brands in over 140 nations around the globe thereby actively spotlighting on resolving the requirements of its very diverse stakeholderââ¬â¢s demands. Thus, Lafleyââ¬â¢s commitment to P&G diversity initiatives has brought credit to the organization both
Friday, November 1, 2019
Greek Classicism And Hellenism Assignment Example | Topics and Well Written Essays - 750 words
Greek Classicism And Hellenism - Assignment Example Greek sculptures of the human figure are further characterized by the harmonious and balanced anatomical proportions as featured via Polycleitos' "The Doryphorus" dated c. 450 ââ¬â 480 B.C. as well as Myron's "Discobolus" inc. 450 B.C. Inform and style, sculpted Greek monuments and articles chiefly featured three-dimensional volumes of structures which bear real human shape in bust, torso, arm, limb, and facial detail. Moreover, construction of nude statues back then was widely prevalent as Greeks signified nudity to symbolize heroism, status, and defeat among males and through Praxitelesââ¬â¢ ââ¬Å"Aphrodite of Cnidusâ⬠, however, the nudity of the female goddess conveys her divine birth from the sea and eternal youth. Define the Hellenistic Style. List the characteristics. Give at least one example from the textbook. In general, the Hellenistic Style projected stylistic evolution rendered upon a rich variety of subject matter whereby the artists in the era of Hellenism sought to become more flexible and innovative in their treatment of the core object of the piece. Hellenistic schemes of art may be observed to have focused on the historical setting or significant occurrence believed to reflect the role or identity of the figure designated in it. Rather than drawing the audienceââ¬â¢s attention toward the countenance of the image, a Hellenistic work is able to captivate sights into the entire scene as though it is bound to come to life to communicate a particularly interesting narrative.... enistic work is able to captivate sights into the entire scene as though it is bound to come to life to communicate a particular interesting narrative. One who then looks at the piece would necessarily look into all that comprised it including the orientation of objects in space and what might facial expressions mean in the given context. ââ¬Å"Laocoon and His Two Sonsâ⬠in 1st century B.C.E. (p. 92) and ââ¬Å"Nike of Samothraceâ⬠c. 190 B.C.E. (p. 92) are two of the prominent works by which the concept of Hellenism may be recognized via the intensity of emotion evoked, whether emerging out of tragedy, triumph, passion, or other sources that elicit strong reactions. (3) Why is the Parthenon considered an important achievement in the history of architecture? Besides the fact that the Parthenon is a temple dedicated to the Greek goddess Athena, its conventions of design bore the intriguing aspect of its being tailored to become an ââ¬Å"optical illusionâ⬠. To normal s ight, the Parthenon would appear to consist of straight lines, in truth however, every surface of it was carved for the edges to exhibit plain yet astounding linear perspective. Having been built in the time and rule of Pericles, hailed as one of the greatest Athenian statesmen of all time and Father of Democracy who had the Parthenon established with a vision of making Athens the center of Greek world, the architecture and engineering constituting the columnar temple took years and hundreds of craftsmen to be conducted such that it could withstand huge historical challenges. It has stood to this day, despite ruins, at the heart of the Acropolis to be viewed and studied based on the paradigm of classical architecture. (4) What factors contributed to Pax Romana (ââ¬Å"Roman Peaceâ⬠)? Pax Romana being a long period
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