Proposal for the upgrading and expansion of the school library Assignment

Proposal for the upgrading and expansion of the school library - Assignment Example The problem being faced is that the current library system is not up to par with regard to the changing library technologies; that is, searching for relevant resources is cumbersome since they have not been fully indexed to enable swift searching. In addition to that, the resources that are available in the library database are not updated. As a result, getting current online resources can be a challenge and in most instances, not all the journals are available for free access. Therefore, an individual may have to seek for other solutions which in most occurrences require a fee to be paid so as to gain access to the materials needed. Secondly, the library needs to be expanded in a bid to accommodate more students. This will in turn ensure that the students have enough access to the library resources. The suggested solution to these challenges is that if the management chooses to upgrade the library system, then access to library information will be very easy for each and every student. Secondly, if the library space is expanded, then students will be in a position to work and do their assignments from the library instead of doing it from home. The benefits that will be achieved include: students will have optimal access to current resources that are relevant and peer reviewed. Secondly, through the expansion of the library space, students will practice and gain through group discussions. The main aim of this proposal is to encourage the management to consider upgrading library system. ... Due to the demand to work on an assignment, an individual is prompted to look for the needed peer reviewed resources from other online sources. In most instances, peer reviewed sources may be charged a fee. Therefore, a student may not work on their assignment to the full capability that they would like to. Secondly, the library space is not adequate to accommodate all the existing and new students. Due to congestion, a student may be forced to work on their assignment from home. A solution that is prone to work includes the implementation of a system that is up to date so that students can gain access to new material. Additionally, this will require that the library space be expanded so as to accommodate more students who may prefer to do their assignments from the library. The importance of this proposal is to inform the management about the challenges that students are facing at school so that they can be in a position to look into the challenges and solve them. According to the N ational Literacy Trust (N.d), majority of the students in schools tend to read material that is made available to them from the library. In addition, this material should be intriguing as well as up to date; else the student may lose interest with the literature provided. If the library system is not upgraded to have current resources, a lot of students will lose interest with the library. This could in turn affect the student’s grades and also the schools ranking may be affected. Apparently, â€Å"when teachers and librarians work together, students achieve higher levels of literacy, reading, learning, problem solving, and information and technology skills†

Valuation Methods of Inventories: Advantages Disadvantages

Valuation Methods of Inventories: Advantages Disadvantages The subject of this paper is the valuation of inventories. We have looked at the rules of the International Financial Reporting Standards (IFRS) and Dutch rules. The Dutch rules can be dividend in Title 9 of Book 2 of the Dutch Burgerlijk Wetboek (BW) which is a part of the Dutch law and the recommendations made by the Raad voor de Jaarverslaggeving (RJ) which are giving a interpretation of the Dutch law, but which are not a part of the Dutch law. The research question of this paper is: Which valuation methods of inventories are allowed or not and what are their advantages and disadvantages? Before we are starting with this question we tell you about the general lay out of the different rules and standards in chapter 2. In chapter 3 we will explain the methods based on the historic cost price. This chapter tells you about costs of purchase, costs of conversion and methods to assign costs. We will explain the differences between fifo, lifo and hifo. Chapter 4 deals with fixed transfer price. Chapter 5 describes the fair value (or actual value). Chapter 6 describes one interpretation of fair value, namely the replacement value. Chapter 7 describes net realizable value and the difference with fair value. Chapter 8 will tell you in short about the selling price. At the end of this paper in chapter 9 we will give our opinion about which methods should be used. General laws and standards The use of IFRS is for the consolidated statements of listed companies. All other companies in the Netherlands can opt for the application of IFRS or Dutch Law in Title 9 of Book 2 of the BW and the rules which were made by the RJ.  [1]   IAS 2 (IFRS) IAS 2 sets out how to deal with inventories. Paragraph 6 defines inventories as follows: Inventories are assets: held for sale in the ordinary course of business; in the process of production for such sale; or in the form of materials or supplies to be consumed in the production process or in the rendering of services.  [2]   IAS 2 is not applicable for all kinds of inventories. Work in progress arising from construction contracts, including directly related service contracts, financial instruments and biological assets related to agricultural activity and agricultural produce at the point of harvest has their own IAS. IAS 2 paragraph 9 prescribes that inventories must be measured at the lower of the cost and net realizable value. This leads to a requirement for impairment test. Paragraph 10 prescribes that the costs of inventories shall contain all costs of purchasing, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. Paragraph 6 prescribes that the net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. Book 2, Title 9 of the Burgerlijk Wetboek (Civil Law of the Netherlands) The Dutch Law defines in article 2:369 BW about the next four types of inventories: Commodities and consumable supplies; Work in progress; Finished goods and goods for trading; Prepayments on inventories.  [3]   Article 2:384 lid 1 BW allowed the purchase price, the manufacturing price and the actual value to use for valuation of the inventories. Article 2:384 lid 7 BW gives an own regime for financial instruments, other investments and agricultural inventories. In the Besluit Actuele waarde the rules of Book 2 title 9 are further explained.  [4]   Raad voor de Jaarverslaggeving The Raad voor de Jaarverslaggeving (RJ) gives the following definition of inventories: Assets which are  held for sale in the ordinary course of business;  in the process of production for such sale; or  in the form of materials or supplies to be consumed in the production process or in the rendering of services. The RJ prescribes in rule 220.301 RJ that inventories must be valuated based on the cost-price or the lower market value or actual value. 220.201 RJ defines when an inventory item has to be recognized. The inventories are only assets if it is probable that the future economic benefits in according to the assets will be for the company and the costs of the assets can be solid measured. Comparing the rules The definition of inventories is the same in IAS 2 and the rules of the RJ. Book 2 BW is applicable on every type of inventory. IAS 2 is not applicable for every type of inventory. Excluded inventories have their own IAS. Actual value is allowed in the Dutch rules, but not under IAS 2. There are not any differences between the Dutch BW and the RJ about valuation techniques. This is logical, because the RJ has to deal with the Dutch BW. Historic cost price Although there is much criticism about his system, this one of the most used method of valuation of inventories. When you think of historical cost, you immediately think about costs of purchase. But that are not the only costs. Think of transport costs, administrative costs, taxes and other cost. Factories even have cost to complete the products. We call these costs of conversion. Costs of purchase Costs of purchase are not only the price paid for the product. There are more costs that you have to pay. For example import duties, administration cost and shipping cost. Value added tax can be recoverable by the entity from the taxing authorities  [5]  . These taxes are therefore no costs and cannot be added to the inventory. All other costs that are directly related to the product can be added to the inventory (according to IFRS). It is important that also revenues from discounts are deducted from the total costs of purchase. We shall make an example. Let assume there is a company in the Netherlands. They want to buy oranges in Africa. The oranges normally costs 2 euro per kg, but the company gets a discount (because they buy a large quantity). They cost now à ¢Ã¢â‚¬Å¡Ã‚ ¬1,50 per kg. The company buys 500kg. Value added tax is à ¢Ã¢â‚¬Å¡Ã‚ ¬0,50 per kg (based on the discounted price). To ship the oranges to the Netherlands there are costs: à ¢Ã¢â‚¬Å¡Ã‚ ¬100. The company also needs to pay import duties: à ¢Ã¢â‚¬Å¡Ã‚ ¬50,-. The costs of purchase can be determined as followed: Price: 500kg x à ¢Ã¢â‚¬Å¡Ã‚ ¬2,- = 1,000 Discount (500kg x à ¢Ã¢â‚¬Å¡Ã‚ ¬0,50) = (250) VAT (500kg x à ¢Ã¢â‚¬Å¡Ã‚ ¬0,50) = (250) Shipping cost = 100 Import Duties = 50 Cost of purchase = 650 Note that you really pay à ¢Ã¢â‚¬Å¡Ã‚ ¬900,- in total. But 250 will be returned to you by the tax authorities. Costs of conversion Costs of conversion are the costs that occur when a manufacturing entity makes products out of raw materials. You do not only have the raw materials. Think of the machines in the factory and employees. These are examples of direct costs. But they are not the only costs. There are many costs that cannot be directly linked to a product: administration, electricity, depreciation of machinery and so on. But which costs should you assign to the product (and inventory). This is a topic that is very much discussed in management accounting. There are basically 4 types of methods to allocate costs to the products. Throughput costing, direct costing, absorption costing and activity based costing. Throughput costing Throughput costing traces the least amount of cost to the inventory. Throughput costing only assigns only the direct costs. These direct costs are based on unit-level. This is an advantage because otherwise managers would have an incentive to overproduce  [6]  . Managers do that because you are able to lower the average cost per unit when you produce more. We shall give an example: A company produces 10.000 products. 5000 products will be sold. Fixed costs are $ 50.000 and variable costs are $ 1 per unit. Selling price = 15 We assume that there is no beginning inventory. We can see that in this example the profit is much higher under absorption costing. In this example is the production higher than the actual sales. Note that if the production is equal to the sales, there would be no difference. If the production is lower than the sales, you need to have a beginning inventory and profit under absorption costing is lower. This is because you take a part of the last years fixed cost and takes that this year. So it looks like throughput costing is a good system because you cant steer the profit, but it violates the matching principle. That is why this method is not allowed for external reporting purposes. Direct (or variable) costing In this system all variable manufacturing costs are allocated to the inventory. All other costs flow into the expense of the current period. The variable manufacturing costs include direct material, direct labor and variable overhead. Variable overhead can be for example the electricity needed to operate machines. Absorption costing In absorption costing all of the manufacturing cost (fixed and variable) capitalized in the inventory. As we mentioned earlier, this means that the cost will not be an expense until the product is sold. The only costs that are taken at cost when incurred are selling and administrative costs. This is the system that is mostly used for external reporting. This is because it is aligned with the matching principle. Today, this system is now increasingly used also for internal reporting. But as mentioned earlier, this system has a great disadvantage that it might encourage a manager to overproduce. Activity based costing Activity based costing is invented to improve traditional costing systems. The system provides more accurate product costs. You have to first assign costs to activities and then to goods and services based on how much each good or service uses the activity. You can say that activities consume resources and products consume activities You can determine the cost of goods and service in four steps: Step 1: Search for activities that are related to the companys products. You need to make a list of activities and classify them as unit-level, batch level, product level, customer level or facility level. There are varies ways to do this: You can use the top-down approach. The organization use specials ABC teams of people at the middle-management or above. Advantage of this method is that generating the activity dictionary is quick and inexpensive.  [7]   You can also use the interview or participative approach. In this method you interview operating employees. So you have to rely on their knowledge. And last but not least you can use the recycling method. In this method you have to reuse documentation of processes used for other purposes. Step 2: Estimate the costs of the activities that you identified in step 1. Step 3: Calculate a rate for each of the activities that you indentified in step 1. For example machine cost is caused by hours it is used. So you need to calculate a rate per machine hour used. Step 4: Assign the activity cost to the product. For instance: measure how much hours you used and calculate total cost assigned to the product. Do this for all of the activities. As you can see it is a very time-consuming and therefore expensive method. But you get the advantage of detailed information. Therefore a company needs to evaluate whether the extra information has a higher value than the costs. As you can see, fixed costs are included in this system to. The system treats all costs as variable. ABC is not used for external inventory valuation, but for decision-making purposes. This is because selling and administrative costs are also included. Activity based costs are therefore also not charged to the inventory accounts. Thats why most of the companies that use the ABC method have an IT-system. This system is separate from the companies accounting system used for external reporting. Normally the process of identifying is done once per year, or when changes are made in the production process. Main difference with other costing systems is that other costing systems the manufacturing costs are allocated to products on the basis of production volume related measurement such as direct labor hours. ABC uses both production volume and non-production volume related bases. In ABC an attempt is made to assign all costs to products including engineering, marketing, distribution and administrative costs  [8]  . Methods to assigning costs Historical cost price is only a valuation at first recognition. For subsequent measurement you have different methods for assigning costs to inventory on sale. Fifo We begin with fifo. Fifo means first in first out. According to this method you assume that items that were first purchased are first sold. This is not literally. This method makes more sense in businesses where actually the first purchased products are first sold. This is the case in for example a supermarket. In this method the remaining inventory comes near to replace value. Because the inventory is valued for the price that you have paid last time. If this was not a long time ago, this last price is the replace value. When products decrease in prices (deflation), fifo gives a lower income. This can be an advantage when you have to pay tax. But when there is inflation, fifo gives a higher income. LiFo Lifo means last in first out. It is basically the same as fifo, but in this method you assume that the last purchase goods are first sold. When goods do not have an expiry date this is a method that makes sense. For example think of a warehouse full with steel. You grab the first one you can reach. Steel will not decrease in value over time. It is a lot more work to grab the last one. In that way you actually first sell the product that you bought last. When you use lifo, the cost of goods sold comes near replace value. This is because you use the newest purchase cost. But the inventory is valued according to the oldest products purchased. When there is inflation, lifo gives a lower income. This gives an advantage when for example you have to pay tax. Collective LiFo (periodic LiFo) In collective LiFo, the amount of inventory is determined periodically by conducting a physical count and multiplying the number of units by a cost per unit to value the inventory on hand  [10]  . This makes a difference with normal LiFo. This difference can be best explained with an example: A company buys on 1/1 500products à ¡ $1,50 Buys 1/4 200products à ¡ $1,60 Sells 1/5 600products Buys 1/7 300products à ¡ $1,40 Sells 1/9 200products LiFo: When the company sells on 1/5 the purchase cost of that 600products are: 200 x 1,60 + 400 x 1,50 = $920,- There are 100products left in the inventory with the worth of $1,50 each= $150,- When the company sells on 1/9 the purchase cost of that 200 products are: 200 x 1,40 = 280. Total costs of purchase for the period = 280 + 920 = $1200 The worth of the inventory on the end of the period = 100 x 1,40 + 100 x 1,50 = $290 Collective Lifo: This time we do not look at when the company sells, but only at the end of the period. At the end of the period there are 800 products total sold (800+200). The purchase cost of that product can be calculated as follows: 300 x 1,40 + 200 x 1,60 + 300 x 1,50 = 1190 The worth of the remaining inventory = 200 x 1,50 = $300 As you can see this makes a difference of $10. In this example it is not that much. But think of a company that buys and sells every day. In that case the difference can get much bigger. Collective Lifo is a good example of a periodic method. Lifo is a perpetual method. As you saw in the perpetual method the inventory are updated each time a transaction involving inventory takes place. In the periodic method the amount of inventory is determined by conducting a physical count  [11]  . Unfortunately despite the advantages, this method can only be used for homogeneous products. The perpetual method is a much more time consuming method. Therefore the cost is higher. But this method has advantages. You can get anytime you want information about the cost of purchase and the value of the remaining inventory. Therefore management can make better decisions. Because of the better control that you have, you will immediately see differences in stock. These differences can come from multiple reasons, for example they can be stolen or spoiled. Management can examine why there is a difference and can take action. Hifo Hifo means highest in first out. In this method you assume that the goods with the highest value will be sold first. In this case the company records the highest cost of goods sold as possible. Therefore, this method decreases your income. This is an advantage for companies, because they have to pay less tax or have less attention from for example environment associations or government. For example shell will not make too much profit. Otherwise government would raise taxes because it is polluting for the environment to produce oil. The cost for having this attention is called political cost. You need to minimize that cost. This method can also be Lowest in, First out. It works the same way. Only in this way you maximize your profit. This can be an advantage for managers whose income is dependent of the profit. Average costing method The inventory is based on the average costs of all products. This can be a weighted average; this is the average of a period. The average can also be a moving average. In this case the average is changed every time the company buys new products or when there is a purchase return. This method makes the assumption that all products are homogeneous. Therefore it makes sense to use it in companies that have homogeneous products. The method has the advantage that is very easy to apply. Because it is an average, you eliminate unusually high or low materials prices. This can help for better or stable cost estimates. Fixed transfer price (Dutch: vaste verrekenprijs) When purchase prices changes a lot it is very time consuming to register individual purchase price. It is even more time consuming when a company has a lot of transactions. That is why a fixed transfer price can be used. The fixed transfer price is based on a fixed purchase price plus cost of purchase and cost of inventory. At the beginning of the period, an average purchase price, average purchasing cost and average inventory cost is estimated. Because it is an estimation, there will be differences in the real cost and the estimated cost. The difference must be recorded on a separate account called: price differences at purchase.  [12]   An example: Company Bert sells chairs. The fixed transfer price is $ 200,-. This price consists of: Purchase price $ 160 Purchasing cost 10 Inventory cost 30 $ 200 The company buys 50 chairs for a total price of $ 8200. The following journal entry has to be made: Inventory $ 10000 (50 x $ 200) Price differences $ 200 a/ revenue purchasing department $ 500 a/ revenue inventory department $1500 a/ creditors $8200 Price differences are only based on the difference between expected purchasing price and real purchasing price. Therefore price differences is 8200 (50 x 160) = 200. In this case the difference is an asset, because you actually paid more than the worth in your inventory. But sometimes you evaluate your inventory to high, because actual price is lower. For example: Company Bert buys 50 chairs for total price of $ 7800. Journal entry will be: Inventory $10000 a/ revenue purchasing department $ 500 a/ revenue inventory department $1500 a/ creditors $7800 a/ price differences $ 200 You can see that inventory did not change. Thats why FTP has the major advantage that inventory is easy to valuate. You can immediately calculate how much units you have (Inventory divided by FTP). When you sell your products the sale will be calculated on actual price. The difference will disappear. For example you sell 40 chairs of the 50 chairs you bought. You sold them for $400,- per chair. Journal entry will be: Cash 40 x $ 400,- = $16.000 a/ Sales $16.000 Cost of goods sold (8700/50) x 40 = $ 6960 Price differences = $ 1040 a/ inventory 40 x 200 = $ 8.000 Cost of goods sold is valuated at actual price (in this case). This can also be on average price. The remaining price difference only consists of the 10 remaining chairs in inventory. If they are sold too, the price difference is 0 again. Price differences are a correction on the inventory. When you use average cost price you create a special situation. Because then price differences are not only a correction on the inventory but also on the cost of goods sold. Therefore you have to make a distinction between price differences that go to the balance sheet and that go to profit and loss account, at the end of the period. Fair value (or actual value) Paragraph 6 of IAS 2 gives the following definition of fair value for inventories: Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arms length transaction. How works the fair value accounting method? Fair value isnt laid in one conception. The basis of fair value is that the value of an asset or liability is the value for what the asset can be traded between well informed, independent parties which want to do the transaction. The best indication of fair value is the quoted price on an active market. But not every asset has a quoted price on an active market. If an active market isnt available, than you can look to the last transaction. This is just a good indication if the economic situation has been the same. At least you can use valuation techniques to determine the valuation. Other fair value conceptions are value in use and replacement value.  [13]   Is the fair value accounting method allowed for inventories? IAS 2 doesnt prescribe fair value as a valuation method. The RJ allows the use of fair value for valuation of inventories in 220.301 RJ. Art. 2:384 lid 1 BW allows the use of fair value.  [14]   IAS 2 gives an explanation of the conception of fair value, because it explains that net realizable value may not equal to fair value minus selling costs. Article 8 of the Besluit Actuele waarde explains that you can use the replacement value for inventories, besides the agricultural inventories. If the gain value is lower than the replacement value, than you have to use the gain value. If it is probable that the inventories will be replaced, than you have to use the gain value. For agricultural inventories which are valuated by actual value, you have to use the realizable value. 220.331 RJ describes if the inventories will be valuated by the actual value and that is probable that the inventories will be replaced, than must the actual value be based on the replacement value or the lower realizable value. 220.332 RJ says if the inventories will be valuated by the actual value and it is not probable that the inventories will be replaced, than must the actual value be based on the realizable value. The replacement value and the realizable value will be explained in another part of the paper. What are the advantages and disadvantages of fair value? The general advantages of fair value accounting for inventories are: More transparency Providing more information (about the market prices) Financial reports are less subject to earnings management.  [15]   Disadvantages are: Fair value accounting can be expensive. Implementation and maintenance of a fair value accounting system will cost time and resources. Fair value accounting for inventories is allowed by the RJ and the BW, but not by the IFRS. This can be confusing for some companies. We think that it will be good if the Dutch rules and the IFRS will be the same, because this makes it more clear for the companies if the allowed or not to use fair value accounting for inventories. We dont think that fair value must substitute the other methods, because for some companies is it not easy to measure the fair value. Replacement value There are two variances of the replacement value method: replacement value with a normal inventory and replacement value without a normal inventory. First we will give an example of the replacement value with a normal inventory: base stock value (ijzeren voorraadmethode). After this example we will explain the replacement value without a normal inventory. The function of the replacement value method is inventory valuation. Replacement value with a normal inventory How works replacement value with a normal inventory? An example of replacement value with a normal inventory is the use of a base stock. The base stock is the inventory which the company needs for a continued process of the company. The base stock can exist of a physical inventory and an economic inventory. The economic inventory consists of the physical inventory plus the orders and minus sales which are not delivered. The company has a price risk on the economic inventory.  [16]   The company can valued the base stock by the next three values: The price paid in the past; Or the lower buying price on the balance date; Or the lower net realizable value on the balance date. The base stock is valued by an established price. It is possible that the actual inventory differs from the base stock. There are two types of differences: a manco or a surplus. There is a manco when the actual inventory is lower than the base stock. The difference between the actual inventory and the base stock has the company to buy as soon as possible and must be valuated by the using the replacement value. The replacement value is the price which the company has to give if she buys today the inventory to solve the manco. There is a surplus if the actual inventory is higher than the base stock. The surplus must be valuated by using the minimum valuing rule. The company has to use the lowest of the following values: The last paid price (Fife method); Buying price on balance date; Selling price on balance date. The reason of this rule lies in the prudence principle.  [17]   This system doesnt take into account changes of the value of money. The system is used to determine the profit which can be pay out.  [18]   There is a profit on the selling on e. of 50 (e-/-b) and a profit on the selling on f. of 50 (f-/- 0,5c). The total profit is 100. Is it allowed to use the replacement value with a normal inventory? IFRS doesnt allow the use of the replacement value with a normal inventory. In the Netherlands has the Hoge Raad decided that the base stock method still acceptable is for the calculation of the taxable profit.  [19]   220.204 RJ says that a method which uses the economic inventory cant be a basis for valuation. 220.301 RJ prohibits methods which are using a normal inventory; one of these methods is the base stock method. The reason behind this idea is that the balance has to reflect the physical inventory. What are the disadvantages of this method? A disadvantage of this method is that it is difficult to make a definition of the normal inventory. Another disadvantage is that you have to deal with results of price speculation. The use of a normal inventory method leads to differences between the physical inventory and the normal inventory. This is sometimes confusing.  [20]   Replacement value without normal inventory The second method of using replacement value doesnt know a normal inventory. How works replacement value without normal inventory? Replacement value is the value which you have to give if you want to replace your asset for another asset with the same economic value.  [21]   If the price of the inventory increases you make a revaluation reserve with the same value as the price increasing. An example: Company Y has 1000 pieces as inventory. Every pieces has she has bought for 5 euro. The price increases to 6 euro. The company has to make a revaluation reserve for 1000 euro. (1000 x à ¢Ã¢â‚¬Å¡Ã‚ ¬1)  [22]   If the replacement value of the inventory decreases, than you must the change deduct from the revaluation reserve. If the revaluation reserve isnt big enough, than you must the decrease subtract directly from the profit- and loss account.  [23]   When is it allowed to use the replacement value without normal inventory? IAS 2 doesnt allow the use of the actual value, and implicit the use

An Individuals Achievement Of Self-knowledge :: essays research papers

An Individual's Achievement of Self-Knowledge   Ã‚  Ã‚  Ã‚  Ã‚  An important theme is an individual's achievement of self-knowledge as a result of undergoing an ordeal. As Rev. Hale sits through the proceedings of the court in the play The Crucible by Arthur Miller, his views change drastically.   Ã‚  Ã‚  Ã‚  Ã‚  When Rev. Hale first arrives in Salem, he is very objective about the whole situation of witchery. He questions Tituba and Abigail about all the events that occurred in the forest such as the girls' dancing and the frog in the kettle. He firmly believes that witchery was involved in causing the unresponsive condition of Betty Parris. He coaxes a confession from Tituba who names others supposedly involved in consorting with the Devil. He strongly encourages the authority of the Church to seek out and convict any unknown enemies of the Church. The Salem witchcraft trials began as a result. At first, only the poor and lower classes were accused, but soon respectable members of the community such as Rebecca Nurse and Elizabeth Proctor were charged. Hale's personal feelings tell him that they are innocent, but his Puritan background prevents him from questioning the authority of the court.   Ã‚  Ã‚  Ã‚  Ã‚  As the play progresses, Hale begins to alter his views about the trials. He suggests that John Proctor should have a lawyer, but this request is denied by Danforth. He claims that a lawyer is not necessary because only the demon and the witness are important. Actually, he is conveying that the court alone will decide on the witness' probity based on his own words. Hale realizes that John Proctor is an honest man when he would willingly ruin his own reputation in the hopes of exposing Abigail as a whore. He absolutely cannot believe that the court won't accept his testimony as the truth. Hale thinks that the children are irresponsible fakers. He denounces the entire proceeding and leaves. Ironically, Rev. Hale returns to Salem to encourage the accused to lie in

Early Childhood Education and Childcare Essay

Summary â€Å"Why Universal Childcare? † is a great title for an article such as this one. The question enters the reader into a vast pool of potential answers to the question. First off, what does universal childcare mean? For me, I believe that universal childcare means all around childcare, not only in a general sense, but all over the map childcare. Most people don’t see a problem with childcare in Canada, but it seems as if there are some issues pertaining to the system of childcare in Canada. â€Å"In a country of close to five million children of 0-12 years of age, Canada now has fewer than 900,000 regulated childcare spaces. The percentage of children for whom a space is available increased only to 17. 5 percent about a 10 percent increase over the past fifteen years†. (Prentice, 2009, p. 1). A frequent problem most organizations/programs run into is often funding the programs. Without funding, the programs usually suffer and do not meet the maximum amount of care and quality that it should be able to meet. Along with this, the childhood educators/childcare providers may be undertrained. â€Å"The quality of the care is frequently troubling: limited public financing forces programs to operate as cheaply as possible, and requirements for programs are low. The early childhood educators who provide the care are underpaid and often undertrained. Overall, Canada’s early childhood education and care situation suffers from chronic neglect. † (Prentice, 2009, p. 1). Another reason why this situation may come across as shocking to most people, is because Canada is an extremely wealthy country, so you could expect Canada to have a very strong childcare programs. Childcare programs are always changing, they have changed drastically in the last few years, most programs are now looking for ways to interpret ways of learning and more social support for children. â€Å"ECEC (Early Childcare Education and Care) is about an integrated and coherent approach to policy. It is about providing care that includes all children and all children regardless of employment or socio-economic status. † (Prentice, 2009, p. 4). Integrating social support and learning into these childcare programs will expand the knowledge and adaptability of children when entering their later childhood educations. The history of childcare helps explain why today childcare programs are poorly put together. â€Å"The origins of childcare were in philanthropy and benevolence. From the mid- nineteenth century to the middle of the twentieth century, most of what we know today as childcare programs were provided by educational, philanthropic, or religious organizations, often led by prominent women. † (Prentice, 2009, p. 71). Women were the ones who normally ran the childcare centers, but as we see today, women are entering the paid workforce. The governments did not play a role back then, hence they did not play a part in the responsibility. Today, we count on the government to help fund and organize these programs, which is still a  developing task. After World War II, the federal government stopped funding childcare. This lead out into outbursts which lead to : The Day of Nurseries Act, which became Canada’s first provincial legislation. This lead to the number of childcare programs expanding. We saw a leading change in childcare happen in 2006, when the Harper Conservatives made childcare one of their five leading promises. â€Å"In the 2006 election the Harper Conservatives made childcare one of their five leading promises†. (Prentice, 2009, p. 84. ). Unfortunately, what was promised to parents never happened. Childcare disappeared in importance. How were parents supposed to trust anyone with their ‘childcare money’? â€Å"Following the cancellation of the national childcare plan, childcare space expansion showed the smallest increase in regulated child care in some years: an increase of only 26,661 spaces since 2006. † (Prentice, 2009, p. 86). The author is trying to show the reader the importance of history, and how the little things contribute to how childcare as a whole has developed over the years. Also, the importance of funding programs for childcare.

Describe 3 of the deaths in Hamlet Essay

Hamlet is a revenge tragedy play, which was a very popular theme at the time Shakespeare was writing. Hamlet was written at the time Shakespeare was writing at his very best. Hamlet was written over 400 years ago and has outlived most other revenge plays but still continues to hold great appeal due to the effect it has on all those who see and hear it As Hamlet is self-titled we know Hamlet will die and this event will bring a close to the play. Because we know how the play will end Shakespeare entices the audience by keeping us on the edge about when, where, how and why it will happen. In this essay I have chosen to write about the death of Gertrude, Claudius and Hamlet. All three characters die in the last Act, Act 5. Hamlet is a play set in Denmark. His father at the start of the play has already been brutally murdered by his (Hamlet’s) Uncle Claudius. – brother to the deceased king. The ghost of his father appears to him and reveals how Claudius so cunningly murdered him, and begs Hamlet to avenge his death. Ghost: Revenge his foul and most unnatural murther Hamlet is already furious with Claudius for marrying his mother within such a short time of his father’s death. Hamlet: †¦ for look how cheerful my mother looks, and my father died within’s two hours. This causes him to wonder if his mother had had any part in his fathers murder also. Hamlet within him vows to obey the ghost of his father. While all this is happening Fortinbras of Norway is invading Denmark with the aim of avenging his fathers death that was taken by the late king of Denmark, Hamlet’s father. Hamlet decides to have the players play a play similar to the death of his father to see the reaction of Claudius. Hamlet: I’ll have these Players, Play something like the murder of my father, Before mine uncle. I’ll observe his looks,†¦ He wants to be sure that the ghost was not evil and telling the truth. The play is a success and Hamlet can now be sure that Claudius is responsible for the death of his father. Gertrude, Hamlet’s mother along with everyone else are outraged by Hamlet’s change in character. Polonius, Lord Chamberlain, a good friend to the king believes Hamlet is mad as a result of his daughter Ophelia rejecting Hamlet’s love as he had ordered her too. Gertrude asks for her son to visit her in her bedroom. Here Hamlet mistakenly stabs Polonius who is hiding behind the curtains when he heard Hamlet’s footsteps approaching after having been talking to the queen. Queen: O what a rash and bloody deed this this! Polonius’ children now change in character. Ophelia turns mad and drowns herself, while Laertes returns from studying in France and is also driven to avenge his father’s death. Hamlet’s madness causes Claudius to send Hamlet to England. However, Hamlet who seems always to be one step ahead of the king knows Claudius has sent a letter requesting Hamlets death and switches the note with his own for Rosencrantz and Guildenstern, once friends of Hamlet’s, before they decided to betray him by becoming Claudius’ informants and so they are killed. Hamlet: Why do you think I am easier to be played on, than a pipe? Later Hamlet returns to Denmark, to much surprise of the king to see Ophelia’s burial. Throughout the play the audience are kept in suspense about as to when Hamlet will strike Claudius. Hamlet can be seen as a hero or villain. Shakespeare makes the audience see Hamlet as a hero. Through Hamlet’s soliloquies the audience feel as though they come to know Hamlet. In this they experience what he is going through and feel his hurt and pain, which is not enough to justify his killing on Claudius but to understand why he feels he must. Act 5 begins with the burial of Ophelia and shows the first confrontation between Laertes and Hamlet. Here Shakespeare allows the audience to acknowledge that both Laertes and Hamlet are suffering in the same way; although Laertes has lost both a father and sister, as Ophelia’s death was a result of her fathers. However, Shakespeare causes the audience to excuse Hamlet’s wrong deed and side with him. Scene two from this Act is the last in the play. Claudius falsely welcomes Hamlet home. However, Claudius and Laertes see Hamlets return as a suggestion to all their troubles, to kill Hamlet once and for all. They cunningly plan a duel between Laertes the best fighter and Hamlet. What they do not know is that Hamlet has been practicing during his time in England. Hamlet: †¦ since I went into France, I have been in continual practice; The fact that this is secretly revealed by Hamlet to Horatio, Hamlets good friend, reveals also a secret to the audience. At this point the audience cannot be sure if Hamlet will die, as the title suggests. The audience are at this point plagued with the fact that Laertes, Claudius and Fortinbras are all awaiting the day that Hamlet will die. During the wager Hamlet is the first to make a hit. Laertes and Hamlet soon scuffle and wound each other. However, Laertes sword has poison on so that when he hits Hamlet he will die. This was the plan of the king and Laertes. The king who also put a poison pearl into the win glass ‘If Hamlet give the first, or second hit,.. ‘ is horrified when Gertrude drinks from the cup in honour of Hamlet giving the first hit. Gertrude soon dies. Queen: The drink, the drink, I am poison’d. The fact that we never truly knew until this point that Gertrude was an innocent party in her husband’s murder causes us to feel pity for her. We also pity her as Claudius tried to have her son executed and pretended to love her in order to keep the thrown. The audience can now see that Gertrude was tricked from the beginning by Claudius, as well as he taking her husbands life he has also taking her own. This shoes that Claudius was only looking after himself. We pity her because Claudius could never have loved her especially not as her husband did as he was the cause of her death. The way in which she was killed causes the audience to experience horror because we did not expect Gertrude to drink the wine. Also because it was her husband that allows her to die. Although he tries to stop her he does not try hard enough. King: Gertrude, do not drink. It horrifies us that Claudius was so eager to get rid of Hamlet that he even had two plans and so we fear what will happen next. Claudius is already aware that it will only be a matter of time before Hamlet will die as before Laertes did he had cut Hamlet. We also fear what Claudius has become and if he will stop at anything. Hamlet has now lost a mother and a father at the hands of Claudius. The audience are now fearful of the amount of hatred Hamlet must have for Claudius and fear how he will react. The sudden death of Hamlet’s father and Gertrude leaves the audience disturbed as both had no time to repent their sins and we fear if Gertrude will become ‘Doom’d for a certain term to walk the night:†¦ ‘ The plot of Hamlet thickens more and the audience at this point are left to wonder if Claudius will get away with his terrible deeds. However, during the scuffe hamlet picked up Laertes sword when it the scuffle it had been knocked forom his hand and Hamlet had wounded Laertes At this moment Laertes ‘exchange forgiveness’ with Hamlet and his last few words ensure that the king, ‘He is justly serve’d’. Laertes: †¦ the King, the King’s to blame. When Hamlet is sure that it was ‘Treason’ he stabs the king and he is only then ‘justly kill’d with mine own treachery’. The king is now dead. At this point it is hard to pity Claudius because he has been the cause of so many lives being taken away. In spite of this we pity him because he is human and he did attempt to stop Gertrude which he did not have to do. We can also pity him because Hamlet and his parents had a good family and wealth and friends all of which Claudius did not. The audience have been forced from the start of the play to believe that there is an after life and world, heaven and hell. We therefore pity what will become of Claudius because he has been so bad. Ghost: My hour is almost come, When sulphurous and tormenting flames†¦ This shows that the ghost of Hamlet’s father is going to hell, so we pity Claudius as we assume he will be here also. On the other hand we cannot forget what Claudius has done and are horrified by his actions. The numerous ways he has tried to kill Hamlet on several occasions and stopping at nothing, no matter who he hurt in order to achieve his aim. We are again horrified by Claudius allowing his wife Gertrude to die. At this point it looks as though everyone with a path to the throne is dead. We now fear for the people of Denmark about who will save them from Fortinbras. Hamlet who was stabbed by Laertes with the poisonous sword is now feeling the effect of the poison and can feel it taking over him. Hamlet departs this life. Hamlet: †¦ I am dead,†¦ Shakespeare causes the audience to pity Hamlet because he has lost both his mother and father and lover. Claudius had been attempting to kill Hamlet for ages and because he kept failing the audience feel as though hamlet has outwitted Claudius until now and so maybe he would live. The audience have become attached to Hamlet and it hurts them to see him die. We pity Hamlet because he may also go to hell when he was only trying to get even with Claudius the way he thought was right. The audience also pity Hamlet as if Claudius had let his father be, then the ghost would not have told him the truth and he would still be alive. Nevertheless, we fear for Hamlet in the next life, and are horrified that Hamlet dies and Fortinbras is left to take the throne without opposition. Hamlet is very much a revenge tragedy. The first murder of his father led to a string of killings after it. In stating this it shows that certain deaths had to come first in order for others to occur. I think Shakespeare’s Hamlet has been such a success due to the truthful implications it deals with. Revenge is thought to be wrong, immoral, but in Hamlet Shakespeare expresses revenge as the natural human impulse that lies within us all. Hamlet is only acting out of the love he has for his father, which is undoubtedly the reaction each and every one of us would take. Although revenge was a popular theme during the time Hamlet was acted, Shakespeare takes it that great leap further which no author had began or even thought about doing. Instead of hating the avenger and wanting him to die we appreciate his aim and hence feel sorry for him at his death. Shakespeare forces us to perceive Hamlet for the person he is and not for the vile act he commits. The concept of Claudius having destroyed his family as well as his life remains at the forefront of our minds whilst watching the play and causes us to feel immense pity towards Hamlet and we the audience can therefore not loathe him. What makes Hamlet all the more fascinating is that we are kept in suspense as to if Gertrude had a part in the murder of her Husband. Throughout the play Shakespeare causes the audience to experience horror, pity and fear by making the next stage in the play all the more unpredictable. Just when we think we know what will happen due to what has been revealed to us through conversation and especially soliloquies does Shakespeare prove us wrong by adding an unexpected twist. I think Hamlet has also been such a success because it shows how life in this world is so short and puts fear into us about life in the next. It also shows how one incident can affect so many lives so much. The fact that Hamlet is betrayal within a family causes the audience to feel that little bit more afraid. When the tight unity between families is broken then respect for anyone can hardly be possible, as the ability to trust and love another must be hard. Even so Hamlet did and still does love Ophelia. Hamlet: I lov’d Ophelia; forty thousand brothers Could not (with all their quantities of love) Make up my sum. What wilt thou do for her? Shakespeare causes even more pity towards Hamlet, as through this quote it is inevitable that Laertes’ loss was also a loss of Hamlet’s.