Firsthand experience Essay

Bliss comes in all shapes and sizes. What fulfills you may not make another person glad. The possibility of joy may not be the equivalent for any two individuals, or perhaps not for anybody you run over with. Bliss is a feeling causes by a great many things. It is a theoretical thought that can't be completely portrayed. What fulfills you changes as you get more established, you don't care for very similar things your entire life so it is ordinary that your advantages begin to change. Like referenced before not every person has similar interests and can't feel satisfaction from very similar things. From firsthand experience I can say that I am the ideal case of finding distinctive bliss. They have transformed from my years in grade school, center school, and secondary school. Let’s start with primary school. At the point when I was in grade school what brought me joy was having the opportunity to spend at my friend’s house after school. Since I lived far away from the school that I went to I didn’t truly know anybody in my neighborhood. There were days however that my folks would release me to a friend’s house and remain there for a couple of hours while they escaped work. I didn’t must be at my grandma’s house exhausted with the goal that made me extremely glad, and I had a great deal of fun while I was there so made it far and away superior. Something else that caused me to feel bliss was having the option to go two days out of the week to band practice. I preferred having the option to play my instrument and making lovely solid come out of something so little. Playing with the band was my thing I was unable to quit grinning and feeling this delight inside as I played. At the point when the executive put his arms up and flagged us to begin playing was so exciting realizing that we were going to make lovely music all together. I recollect and perceive how basic things made me extremely upbeat as a kid. Presently let’s talk about center school. While I was in center school I was still in band and yes it despite everything brought me bliss. The primary concern that brought me satisfaction while I was in center school was being somewhat more liberated from home and my folks. On the off chance that I recollect effectively it was seventh grade that I went to my first move, you can envision my energy. At the point when I was at the party my companions and I were making some incredible memories, we were snickering and moving the entire time. Since it was my first move it was a pleasant time, and it brought such a great amount of joy to have the option to impart that experience to my companions. At the point when I was in secondary school the entirety of my inclinations changed and even now I have similar interests. I discovered my energy for singing so I tried out to join the school ensemble and I made it. Being in ensemble class was the best thing that I did when I was in secondary school. The joy that I felt when I strolled into that class each day I have no words to depict it. To finish everything off when I began to sing and hear the harmonies we would all make together gave me the chills. There was not a solitary day that passed where hearing myself as well as other people around me sing was not supernatural. At the point when I would have a terrible day I trusted that third period will talk into class snatch my organizer from my cubic and begin to sing and simply disregard everything. Music was my break from being disturbed, it was the path for me to disregard what was happening in my life. The bliss I felt was so incredible, even now I go to music for help and solace . Taking everything into account, satisfaction is a theoretical feeling that can't be handily characterized. Not every person feels joy in precisely the same path or from very similar things. Yet, regardless of where our bliss originates from we as a whole vibe it. We feel it as children, as young people, and as grown-ups. Despite the fact that what causes us satisfaction may change its qualities don't. The grin, the snicker, and the butterflies in your stomach don't vanish. From firsthand experience I realize that we as a whole experience stages, yet not make any difference how old we get, we are continually going to be glad.

Short case study Example | Topics and Well Written Essays - 750 words

Short - Case Study Example This article looks to investigate a portion of the hazardous subtleties in the relationship with explicit reference to the estimation of associations to the Canadian economy. The general deduction behind the foundation of worker's guilds is the protecting of the government assistance of laborers. In the hurry to make benefits and upgrade their corporate profile, organizations may take part in exchange rehearses that contradict their ethical commitments to the laborers. Advocates of worker's guilds including United Food and Commercial Workers (UFCW) work under the way of thinking of shielding laborers from the overabundances of corporate practices (Business Case 8). Near proof, case surveys and circumstance investigations show a hole in worker's organization action between the United States and Canada. In contrast to Canada, there has been a noteworthy decrease among laborers in the United States to join worker's guilds (Bronfenbrenner, 2007). Contrasts in corporate culture and working practices have been refered to a deciding element of the contrasts between the United States and Canada. Basic inquiries keep on taking care of the inquiry with respect to the estimation of associations in the Canadian economy. Albeit aggregate bartering understanding are intended to make sure about the enthusiasm of laborers, past rates show and priority shows that organizations would not effectively surrender to the requests by laborers, which may prompt critical outcomes on the financial front (Segerlund, 2010). Fundamentally, aggregate haggling prevents the corporate world from claiming the individual activity and rivalry inside the work power. This is on the grounds that the laborers are adapted to work under some basic laws, which don't motivate the sustaining and development of individual venture. One case that is handily reviewed was the tussle that hollowed Walmart and UFCW in 2009. Walmart wouldn't acknowledge the condition set by the referee and decided to shut down its stores. Walmart’s activity outlined a developing obstruction by the

How Do Pawn Shop Reality Shows Differ From Reality

How Do Pawn Shop Reality Shows Differ From Reality How Do Pawn Shop Reality Shows Differ From Reality TV? How Do Pawn Shop Reality Shows Differ From Reality TV?A visit to your local pawn shop may result in a high-interest loan versus a dramatic trade of merchandise for heaps of cash.At any given time, there are approximately 1,000 pawn shop reality shows. That is actually an exaggeration, but it does feel somewhat true. If you own a local pawn shop, we assume you spend your days on the lookout for camera operators and producers as they attempt to sneak into your establishment and transform it into a reality show with a name like “Pawn Baby Pawn” or “Pawn Mower Man” or “Pawn of the Dead.”You may be surprised to learn, however, that reality shows do not always depict reality with 100% accuracy. The Bachelor winners are rarely together for life and when a competitor is voted off the island on Survivor, they do not actually drown in the surrounding ocean.The same principle applies to pawn shop reality shows. If you are considering visiting a pawn shop near you, it might help to k now beforehand how it differs from the pawn shops you have seen on TV. That is why we spoke to a real-life pawn shop owner to bring you the real-life facts.The pawn shop loanTo those who are not regular watchers of pawn shop reality shows, it might seem like they are all the same. However, different pawn shop shows have different focuses, which means each show will reflect reality, or unreality, in its own specific ways.For example, here is Adam Davis â€" a co-owner of eight pawn shops in Florida and board member of the Florida Pawnbrokers Association â€" with his take on Pawn Stars:“This show mostly portrays the buying and negotiating side of the pawn industry and focuses heavily on fantastic historic artifacts,” he says. This is quite different than daily pawn life on both levels. The majority of transactions done in pawn shops are pawn loans rather than outright purchases.”With a pawn loan, when you trade your valuable to your local pawn shop, they are likely to use your it em as collateral while they wait for you to pay them back with interest. Although these types of transactions are on the decline for 40% of pawnbrokers, according to a 2019 survey  from the National Pawnbrokers Association, they are still a “primary service that pawnbrokers offer to customers who don’t have access to traditional banking services and credit.”This process of trading collateral for a loan is much different than just trading a valuable item for a heap of cash. You can read more about the realities of pawn shops and collateral loans here. Information about other types of personal loans and their risks can be found here.Fantastic findsWhy is it that Pawn Stars can so consistently find unique historical artifacts, like President John F. Kennedy’s cigar box or a Hasselhoff-signed buoy? The stars have some help that the average pawn shop owner likely does not.“While we do get very interesting items on a regular basis, the items shown on this show are not the norm, ” Davis explains. “The History channel has used their wide reach to bring in ‘customers’ and items from around the country to make the show more interesting. Items such as Civil War cannons and incredibly rare vehicles are not commonly brought to the majority of pawn shops around the country.”Save the drama for your mamaReal life is often quite dramatic â€" but it is not always dramatic. And reality television needs to always be dramatic, as is the case with Hardcore Pawn.“This show focuses more on the customer relations and shows in the most dramatic fashion the best and worst possible situations that can arise in a pawn store,” Davis says. However, this differs from what Davis considers typical at his shop. “The vast majority of transactions are extremely smooth and without incident.   For most of our customers, coming to the pawn shop is as regular as going to the grocery store to perform a transaction. We have never had a physical altercation with a customer, and no one has ever had to be physically removed from our stores. While this is the norm in this show, it is far from the truth of what happens in a pawn shop on a daily basis.”Your experience may (will) varyIt is impossible to document every way in which pawn shop reality shows are different from the actual experience of going to a pawn shop. Just as there are a variety of pawn shop reality shows, there are many different types of pawn shops.According to the National Pawnbrokers Association, there were approximately 10,000 pawn establishments across the United States in 2012. And according to Davis:“There are stores that look even nicer than a high-end jewelry store with several millions of dollars of diamonds, watches, and jewelry. There are firearms-focused stores that have 20,000 square feet filled with guns and hunting gear. But the typical pawn shop in America is around 2,500 to 4,500 square feet and carries a huge array of merchandise from jewelry to electronics, tools, spor ting goods, collectibles, musical instruments, and everything in between. Customers will find things that interest them at almost any pawn shop, but they should not expect to see the rarest of rare merchandise nor should they expect to witness someone being forcefully removed from the store because of a customer service blow up.”As Davis makes clear, visiting a pawn shop as either a buyer or a seller may be slightly less exciting than the television would suggest. However, it can still be worth the trip. As a buyer, you may be able to encounter interesting finds in a more tactile manner than just surfing Craigslist or Ebay. As a seller, it is one option to consider if you are looking to get rid of some of your stuff, and it may be a worthy option if you are dealing with a financial emergency and do not have the credit to get a traditional loan. Regardless of why you are visiting, just be ready to engage with the pawn shop experience as it actually is, and not as the television sug gests it might be.Looking for more information about pawn shop loans? We have a few additional articles for you:Is There a Better Option Than the Nearby Pawnshop?The Pros and Cons of Pawn Shop Cash Advances5 Reasons to Avoid Pawn Shop Loans

Lateral Thinking - Free Essay Example

Sample details Pages: 7 Words: 2072 Downloads: 3 Date added: 2017/06/26 Category Psychology Essay Type Narrative essay Level High school Did you like this example? Lateral Thinking Lateral thinking is a snappy expression for imaginative considering, or fresh considering. Begat by creator Edward Debono, it alludes to non-direct considering. As opposed to tolerating the consistently evident reply, take a gander at the issue from diverse or abnormal viewpoints, which permits you to make novel affiliations and consider distinctive or unexpected results. Don’t waste time! Our writers will create an original "Lateral Thinking" essay for you Create order For instance, on the off chance that you need to profit demonstrating films to individuals, a coherent methodology would be to make theaters more agreeable and more amusing to go to. A fresh approach would be to evaluate an approach to bring the aggregate motion picture experience into an individuals home, which is the place the business is going now. Furthermore rather than Dvds and DVD players, convey the films straightforwardly from your machine to your high-definition TV. Methods:- Critical thinking is fundamentally concerned with judging the genuine estimation of explanations and looking for blunders. Parallel intuition is more concerned with the development estimation of explanations and plans. An individual utilization horizontal speculation to move from one known thought to making new plans. Edward de Bono characterizes four sorts of speculation devices: à ¢Ã¢â€š ¬Ã‚ ¢Idea producing instruments that are intended to break current intuition designs routine examples , the present state of affairs à ¢Ã¢â€š ¬Ã‚ ¢Focus instruments that are intended to expand where to hunt down new plans à ¢Ã¢â€š ¬Ã‚ ¢Harvest devices that are intended to guarantee more esteem is gotten from thought creating yield à ¢Ã¢â€š ¬Ã‚ ¢Treatment devices that are intended to consider true stipulations, assets. Lateral thinking and problem solving:- Problem Solving: Problem solving is assessing difficult or complex issues and to look for options to resolve it . You donà ¢Ã¢â€š ¬Ã¢â€ž ¢t need all the information about the situation but you have to find a way to find an appropriate solution. Creative Problem Solving:- An indirect and imaginative ways to solve a problem. It means to think outside the box to solve the problem. For example if a soap factory is producing 1200 soaps per hour creative problem solving could find ways to produce more soaps per hour, use the production line, or reduce the cost to run the production line. Visioning Visionin g for initiative may be defined as the methodology of framing a mental picture so as to set objectives, make arranges and tackle issues that guide the association into what is to come. It is the initial phase in objective setting. While statements of purpose guide the association in its everyday operations, dreams give an ability to know east from west to the long haul à ¢Ã¢â€š ¬Ã¢â‚¬  the intends to whats to come. Managers are individuals who do things right and pioneers are individuals who make the best decision. The contrast may be condensed as exercises of vision and judgmentà ¢Ã¢â€š ¬Ã¢â‚¬ viability verses exercises of mastering schedule effective.à ¢Ã¢â€š ¬Ã‚  Effective visions are inspiring. . . Effective visions are clear and challenging. . . Effective visions make sense in the market place, and, by stressing flexibility and execution, stand the test of time in a turbulent world. . . Visions: what will the organization look like in the future? Goals: create the framework. Objectives: create measurable terms. Tasks: how will the objectives be accomplished? Timelines: when will they be accomplished? Follow-up during the actual performance to ensure all the above is being met. Visions are quite often the simple part, with the hard part being the executionà ¢Ã¢â€š ¬Ã¢â‚¬ turning the vision into reality References:- Bennis, W., Nanus, B. (2007).Leaders: Strategies for Taking Charge.New York: Collins Business Problem solving techniques The term critical thinking is used as a piece of various requests, every now and again with exchange perspectives, and customarily with assorted phrasings. Case in point, it is a mental process in cerebrum science and a modernized process in programming building. It could be characterized into two separate ways: 1.ill-characterized issue: badly characterized issues are those that dont have clear targets, result ways, or expected result. 2.well characterized issue: Well characterized issues have specific goals, unmistakably characterized result way, and clear expected results. Here in the event that we see the stream diagram demonstrated beneath its has eight stages to tackle the issue: Problem solvin g diagram: 1. evaluate issue: the first stage is assess the issue in which we evaluate issue or find the issue, what is issue, why it comes, what is the explanation for .these are the components matters in this stage. 2. gather data: The second stage is about get-together data on issue which happened in framework or in association in legitimate way and assemble fitting learning to take care of the issue. 3. break issue into parts: After social event data to tackle the issue which happened. we soften issue up diverse parts so we discover in which classification or division it goes so they look and fix the issue. 4. identify results: Identify result is the fourth stage. In this stage, in the wake of softening an issue up diverse parts and after that gathering with group or association distinguish distinctive approaches to tackle the issue. 5. best result: when we distinguish diverse answer for take care of the issue. This is the stage when we choose best result in t he wake of gathering with association the less lavish and snappiest methodology to take care of the issue so everybody know why they utilized it . 6. action: After selecting the best answer for the issue, in this stage the move is fast made to get the best bring about the future without any danger. 7. Examine result::This is the second last stage in which the result is check which we do on to solve the problem after passing all the stage. 8. Final stage: This is the last stage which is test and audit organize in this stage after check rest we get survey from client and if the result is certain which implies we take care of the issue on the off chance that it is negative which implies we didnt tackle the issue and it goes again to first phase of the same stream outline. SWOT Analysis Strengths What does the company do well? Is the company sturdy in its market? Does the company have a sturdy sense of perseverance and the culture to support the perseverance? Weaknesses What does the company do poorly? What problems could be circumvented? Does the company have serious financial dangers? Opportunities Project will boost company image Positive perception of business Recent market growth Are industry trends moving mounting Threats Developments in technology may change this market beyond our ability to adapt . A small change in the focus of a large competitor might wipe out any market position we achieve. (B) PESTLE PESTEL analysis used as a tool by companies to track the environment theyà ¢Ã¢â€š ¬Ã¢â€ž ¢re operating in or are planning to launch a new project/product/service etc. POLITICAL Politicalfactors are in a broad sense to what degree the organization mediates in the money related support. Precisely, political variables consolidate regions, for instance, charge methodology, work law, natural law, trade repressions, charges, and political steady quality. 2. ECONOMIC Economicfactors includeeconomic growth,interest rates,exchange ratesand theinflation rate. These factors have major impacts on how industries operate and make results. For example, notice rates affect a firmscost of capitaland therefore to what extent a business grows and expands. Conversation rates affect the costs of exporting goods and the supply and price of smuggled goods in an economy. 3. SOCIAL Social factors are concerned about society that make the social environment of the market like population, cultural trends. For ex: aged people are less willing to work which will lead to increase in labor costs. 4.TECHNOLOGICAL Technologicalfactors incorporate innovative viewpoints, for example, Rd action, innovation motivations and the rate of mechanical change. They can focus boundaries, least proficient creation level and impact outsourcing choices. Moreover, mechanical movements can influence expenses, quality, and lead to development. 5. LEGAL Legalfactors includediscrimination law,consumer law,antitrust law,employment law, andhealth and safety law. These factors can affect how a company operates, its costs, and the demand for its products. 6. ENVIRONMENTAL Environmental factors are each one of those components that are concerned with the encompassing environment, for example, tourism, geological area, atmosphere, climate and so forth. It decides how the developing mindfulness among individuals is influencing the organizations, their operations. . Cost Benefit Analysis:- Cost benefit analysis is amazingly essential and energetic method that we can use for cash related decisions. Where decision is centered around mission essential and far re aching measure of money included. As a rule, its call profits cost investigation (Bca).it is an essential strategy for checkup endeavors and profits, to evaluate if in future with a wander. CBA incorporates including the profits of a methodology, and after that differentiating these and the expenses associated with it. We can use expense profit dissection as a piece of taking after circumstances; Assessing an alternate grow or change movement Deciding the reasonableness of a capital buy Step by step instructions to utilize CBA :. Conceptualize expenses and profits Above all else we invest time for conceptualize to get data about the expenses connected with the venture, make a rundown for activities. Can you think about any unforeseen expenses? Whats more are there profits that you may not at first have foreseen, When you think of the expenses and profits, think about the lifetime of the venture. What are the expenses and profits liable to be about whether? Most importantly else we contribute time for conceptualize to get information about the expenses joined with the wander, make a rundown for exercises. Would you be able to ponder any startling expenses? Expenses consolidate the expenses of physical possessions needed, furthermore the expense of the human effort included in all times of an endeavor. Expenses are normally modestly easy to gage (differentiated and wages). Will there be a decrease in profit while people are taking in an alternate structure or building, and the sum will this expense? Remember to consider costs that will continue being created once the endeavor is carried out. Firstly, its regularly greatly hard to suspect wages accurately, especially for new things. Likewise, close by the cash related profits that you think, there are oftentimes tricky, or sensitive, profits that are crucial finishes of the endeavor. For example, what is the impact on nature, delegate satisfaction, or prosperity and security? Finally, differentiate the estimation of your expenses with the estimation of your profits, and use this dissection to pick your outline. To do this, figure your total expenses and your total profits, and difference the two qualities with evaluate if your profits surpass your expenses. IDEAL à ¢Ã¢â€š ¬Ã¢â‚¬  Initiating, Diagnosing, Establishing, Acting Learning . Perfect model is a various leveled change demonstrate that exhibition as a pattern in controlling the relationship in masterminding, dealing with, directing and executing the effective change programs. à ¢Ã¢â€š ¬Ã‚ ¢initiating à ¢Ã¢â€š ¬Ã¢â‚¬  Lay the basis for an effective change exertion: Customarily the Initiating stage is the prompt response of a couple of jar exhibiting a need of basics to change the current strategy for cooperating. As a trade to this jar, the fitting sponsorship is made, and the suitable holdings are apportioned. à ¢Ã¢â€š ¬Ã‚ ¢diagnosing à ¢Ã¢â€š ¬Ã¢â‚¬  Determine whe re you are in respect to where you need to be: In the Diagnosing stage a sort of dissection is performed to standard the current practices and to test potential change port. ESTABLISHING Develop approachà ¢Ã¢â€š ¬Ã¢â‚¬ according to the priorities approach is developed like priority is expansion then approach will be developed to hire skilled professionals, training etc. Plan actionsà ¢Ã¢â€š ¬Ã¢â‚¬ plan for an improvement program is made in this stage ESTABLISHING means how to reach the objectives, plans are developed to reach the objectives ACTING: Create solution This involves the activity required to take action to execute and implement the project plan. Test solutionà ¢Ã¢â€š ¬Ã¢â‚¬ Test solution means testing whether the activity is valid or not verified or not and observing the risks involved in solutions Install solutionà ¢Ã¢â€š ¬Ã¢â‚¬ after refining the solution, same activity is repeated more than once means multiple revisions are done in this stage and finally the deviations are corrected in the implementation stage. Learning à ¢Ã¢â€š ¬Ã¢â‚¬  learn from the experience and improve the ability to adopt new improvements in the future. During the Learning phase lessons learned are collected that can then be applied to subsequent rounds of the IDEAL change cycle. References: https://en.wikipedia.org/wiki/Lateral_thinking https://www.nwlink.com/~donclark/leader/visions.html https://www.google.c o.nz/webhp?sourceid=chrome-instantion=1espv=2ie=UTF-8#q=problem%20solving%20techniues https://en.wikipedia.org/wiki/SWOT_analysis https://pestleanalysis.com/

The Long Road Of Revolution During Colonial America

The Long Road to Revolution in Colonial America The four major events during the period of 1763-17751 led to the conflict between colonial America and Great Britain are the Stamp Act, Townshend Acts, Tea Act, Continental Congress. First of all, in February 1765, Grenville escalated his revenue program with the stamp act, precipitating a major conflict between Britain and the colonies over Parliament’s right to tax. The Stamp Act imposed a tax on all paper used for official documents —newspapers, pamphlets, court documents, licenses, wills, ships’ cargo lists — and required an affixed stamp as proof that the tax had been paid. The Act intensified the conflict between the colonial and Parliament Colonists’ believed that Parliament had no right to tax the colonies. Sons of Liberty stopped stamped papers from being unloaded at docks. Merchants organized a boycott of British goods. They demanded Parliament repeal the Act. In 1766 Parliament repeal the Act. Secondly, Townshend proposed new taxes i n the old form of a navigation act. Officially called the Revenue Act of 1767, it established new duties on tea, glass, lead, paper, and painters’ colors imported into the colonies, to be paid by the importer but passed on to consumers in the retail price. Dozens of towns begin to boycott of all British-made goods. British Imports fell by more than 40 percent. In 1770 The Townshend Duties are Repealed Under financial pressure from the colonists non-importation policy, ParliamentShow MoreRelatedThe American Revolution-Eight Long Years852 Words   |  4 PagesThe American Revolution, also known as the American Revolutionary War and the War of Independence, lasted from 1775 to 1783. It stemmed from growing tensions between England’s 13 North American colonies and the colonial government representing England, as well as cost sharing imposed on English colonies by successive governments in London for debts attributed to former wars (Foner, 2012). 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Citizen Kane Shot Composition Free Essays

Pick 2 out of the 3 images and analyse in depth how their composition affects the storytelling of Orson Welles’ Citizen Kane. Word Count: Max 600words. In this long shot we see Kane’s mother in the foreground is sigining the documents for Kane to be taken by the banker. We will write a custom essay sample on Citizen Kane Shot Composition or any similar topic only for you Order Now Kane however is in the background playing with the snow. It shows the innocence in Kane who is playing happily in the snow and unaware of what is happening to his future. The mother is the one signing the documents which demostrates little love for her child over herself which in course leads kane to crave love more than anything in his later life. The lighting in the scene where Kane is playing happily in the snow also is strong with little cast shadows, this shows the purity of his character. The use of the window to frame little Kane places the emphasis on him and shows how the signing of the documents will have a crucial impact on Kane. The framing also creates contrast between the joyful mood of kane playing outside with the serious discussions in the house. The men are in a dark room, silouette of the man talking in front is seen. This shot uses only back lighting as the sole source of lighting to create a mysterious and secretive mood. The dark room signifys that the men have many questions on their mind about Charles Foster Kane and his last words, hence being â€Å"left in the dark†. The set-up also establishes the stage for the rest of the story. None of the men are actually in the focus in this shot, it shows that neither of them are of adequate significance in the story. The way the room is lid also expresses the filmmaker’s views about members of the media. The strong light and shadow contrast shows the characters’ somewhat shady intentions for uncovering the last words of kane. How to cite Citizen Kane Shot Composition, Papers

Taxation - Theory - Practice and Law Computing Tax

Question: Discuss about the Taxation, Theory, Practice and Law for Computing Tax. Answer: Introduction The undertaken case study has clearly shows that Kit is a resident of Australia and a valid tax payer of the country in spite of he is holding a citizenship of Chilly. However, Kit is an employee of an American Company (Australian income tax legislation 2013. 2013)., he is employed in the Australian branch of the company. As per the Australian taxation Act if an individual consistent basis employed in Australia the individual must be considered as Australian citizen. Therefore, by this specific criteria Kit should be considered as Australian Citizen. Apart from this, the fact that Kit is planning to reside permanently in Australia is also considered as a significant factor that decide that Kit is an Australian Citizen. Kit has a joint bank account in Australia with his wife and the account is salary account of Kit as the salary of kit is transferred to bank account of Kit with this bank, which is a significant factor that made Kit a Australian Citizen. Apart from this it is also obse rved that Kit has a house in Australia, where his wife uses to reside all over the year. In this context, also Kit is considered as a citizen of Australia. Because he has relatives in Australia and as per the Australian taxation Act the residents who have relative in Australia are considers as Australian tax payer citizen. In spite of the fact that Kit has saving and investments in Chilly he must be considered as an Australian citizen. Moreover, the Australian taxation law is applicable on Kit and he should pay the assessable tax for the financial year as per Australian Resident. At the time of computing tax optimum importance use to be given to detecting the residency of the tax payers. Furthermore, an individual requires to understand the fact, whether he or she is an Australian citizen or not. However, in case of detecting the residency of the tax payers in Australia the tax payer must provide the tax as per the income they earn from the country (Bently, L., Ng, C. and D'Agostino, P. 2010).. In this context the earning position of the individual is not considered and the taxation department of Australia levied taxes on the individual if the individual is considered as an Australian Citizen. The residents of Australia are considered as the tax payer and has to pay tax though the individual is working in an overseas company. however, for the non-residents of Australia there are different set of rules, in case of no-resident tae taxation procedures are differ and taxation for different incomes are treated differently. There are mainly two diverse types of tax es, which are direct tax and indirect tax. The features are mandatory overhead as well as these overhead basically explored for the Government issues only. According to the taxation law Kit is considered as the citizen of Australia he has to pay applicable tax. The taxation rate for the resident of Australia is greater than the no residents of the country. In order to detect the citizenship of the country there are some criteria which have to fulfil as per the taxation law of Australia, which are as follows: The frequency of visiting to country by the person Degree of family connection in Australia a person is considered as Australian citizen The person must be considered an Australian citizen in case of the person visit the country frequently In case of the individual employed in this country is regular basis In case of the person has any property in this country In case of any bank account of the individual in this country If the person declare that he or she want to settle in this country According to the above mentioned criteria Kit is clearly considered as an Australian Citizen and accountable for paying tax as per the taxation rule of the country for the resident of the country. Kit has dual citizenship as she is the citizen of Chilly she is also considered as an Australian citizen and has to pay tax accordingly. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this particular case, the core objective or purpose of a business was to acquire a land, which is contained copper. However, this firm never remover the copper from the land. Subsequently, the firm traded the property to other firm as well as anticipated that the company will provide share of the firm. The court provide verdict that the land was for the purpose of generating income in near future as by any medium the intention of the firm was to generate income or revenue by sale of the land. Due to this reason, this was general incident for the tax payers company in tax characteristic. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this particular case, a firm establish a business of coal mining in the property that was procured by a firm. The coal was removed from the land after a certain period of time as well as afterwards the firm decided to trade the land as well as to make the trade more profitable the firm subdivided the property as well as build roads as well as other infrastructure on the land (Pattenden, K. 2006).. The court verdict that the revenue or profit gets by trading the property were not measured due to the reason the firm was not in a real estate business of trading the property as well as the company merely want to take optimum benefit of the land (Navailles, S., Lagire, M., Guthrie, M. and Deurwaerdre, P. 2013).. Thus, for the consequence the income was capital in characteristic. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR In this specific case, the tax payer was a company, which was added for the purpose of getting a field of undeveloped property at the beach of Whit fords (Mariotti, M. 2015). The land was on the frontage of the beach and the land can be used for the fishing reason. Following to some years as a most good order the entire difficult shares of the company was sold. In addition to that the latest shareholders purchased the property and trade the property for the purpose of generating profit and increasing the profitability. The latest shareholders parted the land and the trade the property as per the different house in much improved profit. When the portion of land was trade the latest shareholder was disagree to add the profitability share income in the regular revenue; alternatively the court provide verdict that the shareholders of the company obtain the manager of the property for improving the profitability by trading the land (Mathews, R. 1982). Moreover, for this purpose the firms set a business of land development and generate revenue by trading the land as considered ordinary income (LARRIMORE, J. 2011). The verdict of the court was that at the time of procuring the share of the company the key objectives of the shareholders is to improve the income from the land (Ingles, D. 2001). Thus the company y developed the property and traded it. So the intension of the investment is business investment and the sale of the property is an ordinary income. Statham Anor v FC of T 89 ATC 4070 The case is related to the income tax. The income tax was estimated as well as adjusted in the wrong and invalid way, then decisions was taken that the commissioner would adjust income of estates. Casimaty v FC of T 97 ATC 5135 The scenario explains the whole case and there is missing in the intention of the profit generating. Therefore, the actual fact is the intention of the person is to generate profits by selling the definite portion of the land( Haslett, T. and Sarah, R.2006).. The deviation was arises due to statement that the profit generated from the sell whether is taxable is not. Moana Sand Pty Ltd v FC of T 88 ATC 4897 In the following case study, the organization was operating its business of sand and digging out the sand from the land and the organization does not want to handover the land to another organization till the cost of the land rises (Gunter, S. 2013). The main reason behind it is the increase in the returns from the investment in land. The expectation of raising price of the land, the organization kept the land for long period. The conflict increased regarding the taxable amount. However, the court sates that the land should used only for the commercial purpose (CORTESE, C. 2006). The land can also be given to anyone for commercial purpose. Crow v FC of T 88 ATC 4620 The determined case provides the case that are related to the farmer and thus it also helps in the deeming the tax payers. Thus it also helps in watching the tended purchases for the stretching of the land and thus the collision is created regarding the specified land (Carragher, N., Shakeshaft, A. and Doran, C. 2012).. Thus the ending of the deal also helps was also resolute for the enhancement of the proposal for the case of the farmer. McCurry Anor v FC of T 98 ATC 4487 The definition of the land case determines the land owned by the two brothers. Thus the few houses are created for the particular land for the creation of the renovation in the land and thus it also helps in the situation of the land with the renovation of the lands that needed to be removed. Hence the conflicts also determine the tax regarding the payment of the taxes about the particular land (Andrlk, B. 2014). Thus it also provides the judgement of the court when it helps in pulling the brothers to the court for the prearrangement of the cases of the brothers and thus it also helps in the tax payments exemptions for the case of the land. References Australian income tax legislation 2013. (2013). North Ryde, N.S.W.: CCH Australia. Bently, L., Ng, C. and D'Agostino, P. (2010).The Common Law of Intellectual Property. Oxford: Hart Pub. Andrlk, B. (2014). Measurement of Effectiveness of Personal Income Tax in the Tax System of the Czech Republic.Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 62(2), pp.307-314. Carragher, N., Shakeshaft, A. and Doran, C. (2012). Here we go again: cider's turn to highlight anomalies in Australia's alcohol taxation system.Australian and New Zealand Journal of Public Health, 37(1), pp.95-96. Cortese, C. (2006). Taxation and the Australian Superannuation System: An International Comparison.Australian Accounting Review, 16(39), pp.77-85. Gunter, S. (2013). State Earned Income Tax Credits and Participation in Regular and Informal Work.National Tax Journal, 66(1), pp.33-62. Haslett, T. and Sarah, R. (2006). Using the Viable Systems Model to Structure a System Dynamics Mapping and Modeling Project for the Australian Taxation Office.Systemic Practice and Action Research, 19(3), pp.273-290. Ingles, D. (2001). Earned Income Tax Credits: Do They Have Any Role to Play in Australia?.The Australian Economic Review, 34(1), pp.14-32. Larrimore, J. (2011). Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient.Milbank Quarterly, 89(4), pp.694-727. Mariotti, M. (2015). The Cambridge Economic History of Australia, by Simon Ville and Glenn Withers (Cambridge University Press, Port Melbourne, VIC, 2015), pp. 624.Economic Record, 91(295), pp.544-548. Mathews, R. (1982). The Redistributional Effects of Personal Income Tax in Australia : A Comment.Economic Analysis and Policy, 12(1), pp.63-64. Navailles, S., Lagire, M., Guthrie, M. and Deurwaerdre, P. (2013). Serotonin2c Receptor Constitutive Activity: In vivo Direct and Indirect Evidence and Functional Significance.CNSAMC, 13(2), pp.98-107. Pattenden, K. (2006). Capital Structure Decisions Under Classical and Imputation Tax Systems: A Natural Test for Tax Effects in Australia.Australian Journal of Management, 31(1), pp.67-92.

The most important social acti essays

The most important social acti essays Compare Italian and South Asian migration to Australia in the second half of the twentieth century. Migrants in Australia have had a lot to do with how this country is shaped, from the very beginning when white settlers first arrived on our shores. In comparison with the rest of the world, in particular Europe, Australia is a very new country and due to its isolation, may have had problems attracting people to the shores here. In an order to boost population Australia has had a high number of immigrants that have over the years contributed greatly to the nation. In particular there are a large number of migrants that have come from Italy and also the area known as South Asia, which encompasses India, Sri Lanka, Pakistan and Bangladesh also known as the sub-continent. However the paths that these groups of migrants have taken to reach Australia is very different. This essay will attempt to compare the differences in the two migratory groups by showing the different reasons why migrants have come to Australia. Adding to this, it will cover the programs and assistance offered to mig rants and Australian government policies that may have effected their migration. It will look at the skills Italian and South Asian migrants have or are able to obtain, in order to contribute to the workforce. Also, the essay will concentrate on the different types of migration from these settlers, to gauge a better understanding on how Italian and South Asian migrants have become a strong part of shaping Australia's diverse and growing society. There is a long history of Italian migration to Australia, during the gold-rush era in particular, however the majority of Italian migration came after World War II, when Australia introduced a mass immigration policy. After much political upheaval, Italy was formally unified around the time of 1870, which created the need to distribute large landholdings amongst proprietors and peasants. However fraud, exorbitant ...

Clovis, Black Mats, and Extra-Terrestrials

Clovis, Black Mats, and Extra-Terrestrials Black mat is the common name for an organic-rich layer of soil also called sapropelic silt, peaty muds, and paleo-aquolls. Its content is variable, and its appearance is variable, and it is at the heart of a controversial theory known as the Younger Dryas Impact Hypothesis (YDIH). The YDIH argues that black mats, or at least some of them, represent the remains of a cometary impact thought by its proponents to have kicked off the Younger Dryas. What is the Younger Dryas? The Younger Dryas (abbreviated YD), or Younger Dryas Chronozone (YDC), is the name of a brief geological period which occurred roughly between 13,000 and 11,700 calendar years ago (cal BP). It was the last episode of a series of fast-developing climatic changes that occurred at the end of the last Ice Age. The YD came after the Last Glacial Maximum (30,000–14,000 cal BP), which is what scientists call the last time glacial ice covered much of the Northern Hemisphere as well as higher elevations in the south. Immediately after the LGM, there was a warming trend, known as the Bà ¸lling-Ã…llerà ¸d period, during which time the glacial ice retreated. That warming period lasted about 1,000 years, and today we know that it marks the start of the Holocene, the geological period which we are still experiencing today. During the warmth of the Bà ¸lling-Ã…llerà ¸d, all kinds of human exploration and innovation developed, from the domestications of plants and animals to the colonization of the American continents. The Younger Dryas was an abrupt, 1,300-year return to the tundra-like cold, and it must have been a nasty shock to the Clovis hunter-gatherers in North America as well as Europes Mesolithic hunter-gatherers. Cultural Impact of the YD Along with a substantial drop in temperature, the sharp challenges of the YD include the Pleistocene megafauna extinctions. The large-bodied animals that disappeared between 15,000 and 10,000 years ago include mastodons, horses, camels, sloths, dire wolves, tapir, and short-faced bear. The North American colonists at the time called Clovis were primarily- but not exclusively- dependent on hunting that game, and the loss of the megafauna led them to reorganize their lifeways into a broader Archaic hunting-and-gathering lifestyle. In Eurasia, the descendants of  hunters and gatherers began domesticating plants and animals- but thats another story. YD Climate Shift in North America The following is a summary of the cultural changes that are documented in North America around the time of the Younger Dryas, from most recent to oldest. It is based on a summary compiled by an early proponent of the YDIH, C. Vance Haynes, and it is a reflection of current understanding of the cultural changes. Haynes was never fully convinced that the YDIH was a reality, but he was intrigued by the possibility. Archaic. 9,000–10,000 RCYBP. Drought conditions prevailed, during which Archaic mosaic hunter-gatherer lifestyles predominate.Post-Clovis. (black mat layer) 10,000–10,900 RCYBP (or 12,900 calibrated years BP). Wet conditions are in evidence at the sites of springs and lakes. No megafauna except for bison. Post-Clovis cultures include Folsom, Plainview, Agate Basin hunter-gatherers.Clovis stratum. 10,850–11,200 RCYBP. Drought conditions prevalent. Clovis sites found with now-extinct mammoth, mastodon, horses, camels, and other megafauna at springs and lake margins.Pre-Clovis stratum. 11,200–13,000 RCYBP. By 13,000 years ago, water tables had fallen to their lowest levels since the Last Glacial Maximum. Pre-Clovis is rare, stable uplands, eroded valley sides. The Younger Dryas Impact Hypothesis The YDIH suggests that the climatic devastations of the Younger Dryas were the result of a major cosmic episode of multiple airbursts/impacts about 12,800 /-300 cal bp. There is no impact crater known for such an event, but proponents argued that it could have occurred over the North American ice shield. That cometary impact would have created wildfires and that and the climate impact are proposed to have produced the black mat, triggered the YD, contributed to the end-Pleistocene megafaunal extinctions and initiated human population reorganization across the Northern Hemisphere. The YDIH adherents have argued that black mats hold the key evidence for their cometary impact theory. What is a Black Mat? Black mats are organic-rich sediments and soils that form in wet environments associated with spring discharge. They are found throughout the world in these conditions, and they are abundant in Late Pleistocene and Early Holocene stratigraphic sequences throughout central and western North America. They form in a wide variety of soils and sediment types, including organic-rich grassland soils, wet-meadow soils, pond sediments, algal mats, diatomites, and marls. Black mats also contain a variable assemblage of magnetic and glassy spherules, high-temperature minerals and melt glass, nano-diamonds, carbon spherules, aciniform carbon, platinum, and osmium. The presence of this last set is what the Younger Dryas Impact Hypothesis adherents have used to back up their Black Mat theory. Conflicting Evidence The problem is: there is no evidence for a continent-wide wildfire and devastation event. There definitely is a dramatic increase in the number and frequency of black mats throughout the Younger Dryas, but thats not the only time in our geological history when black mats have occurred. Megafaunal extinctions were abrupt, but not that abrupt- the extinction period lasted several thousands of years. And it turns out the black mats are variable in content: some have charcoal, some have none. By and large, they seem to be naturally-formed wetland deposits, found full of the organic remains of rotted, not burned, plants. Microspherules, nano-diamonds, and fullerenes are all part of the cosmic dust that falls to earth every day. Finally, what we now know is that the Younger Dryas cold event is not unique. In fact, there were as many as 24 abrupt switches in climate, called Dansgaard-Oeschger cold spells. Those happened during the end of the Pleistocene as the glacial ice melted back, thought to be the results of changes in the Atlantic Oceans current as it, in turn, adapted to changes in the volume of ice present and water temperature. Summary The black mats are not likely evidence of a cometary impact, and the YD was one of several colder and warmer periods during the end of the last Ice Age that resulted from shifting conditions. What seemed at first like a brilliant and succinct explanation for a devastating climate change turned out on further investigation to be not nearly as succinct as we thought. Thats a lesson scientists learn all the time- that science doesnt come as neat and tidy as we can think it to be. The unfortunate thing is that neat and tidy explanations are so satisfying that we all- scientists and the public alike- fall for them every time. Science is a slow process, but even though some theories dont pan out, we still must pay attention when a preponderance of evidence points us in the same direction. Sources Ardelean, Ciprian F., et al. The Younger Dryas Black Mat from Ojo De Agua, a Geoarchaeological Site in Northeastern Zacatecas, Mexico. Quaternary International 463.Part A (2018): 140–52. Print.Bereiter, Bernhard, et al. Mean Global Ocean Temperatures During the Last Glacial Transition. Nature 553 (2018): 39. Print.Broecker, Wallace S., et al. Putting the Younger Dryas Cold Event into Context. Quaternary Science Reviews 29.9 (2010): 1078–81. Print.Firestone, R. B., et al. Evidence for an Extraterrestrial Impact 12,900 Years Ago That Contributed to the Megafaunal Extinctions and the Younger Dryas Cooling. Proceedings of the National Academy of Sciences 104.41 (2007): 16016–21. Print.Harris-Parks, Erin. The Micromorphology of Younger Dryas-Aged Black Mats from Nevada, Arizona, Texas and New Mexico. Quaternary Research 85.1 (2016): 94–106. Print.Haynes Jr., C. Vance. Younger Dryas Black Mats and the Rancholabrean Termination in North America. Proceedings of th e National Academy of Sciences 105.18 (2008): 6520–25. Print. Holliday, Vance, Todd Surovell, and Eileen Johnson. A Blind Test of the Younger Dryas Impact Hypothesis. PLOS ONE 11.7 (2016): e0155470. Print.Kennett, D. J., et al. Nanodiamonds in the Younger Dryas Boundary Sediment Layer. Science 323 (2009): 94. Print.Kennett, James P., et al. Bayesian Chronological Analyses Consistent with Synchronous Age of 12,835–12,735 Cal B.P. For Younger Dryas Boundary on Four Continents. Proceedings of the National Academy of Sciences 112.32 (2015): E4344–E53. Print.Mahaney, W. C., et al. Evidence from the Northwestern Venezuelan Andes for Extraterrestrial Impact: The Black Mat Enigma. Geomorphology 116.1 (2010): 48–57. Print.Meltzer, David J., et al. Chronological Evidence Fails to Support Claim of an Isochronous Widespread Layer of Cosmic Impact Indicators Dated to 12,800 Years Ago. Proceedings of the National Academy of Sciences 111.21 (2014): E2162–71. Print.Pinter, Nicholas, et al. The Younger Dryas Impact Hypothesis: A Requ iem. Earth-Science Reviews 106.3 (2011): 247–64. Print. van Hoesel, Annelies, et al. The Younger Dryas Impact Hypothesis: A Critical Review. Quaternary Science Reviews 83.Supplement C (2014): 95–114. Print.

Project Planning and Management for Fire Company Essay

Project Planning and Management for Fire Company - Essay Example Formulation of the business strategies involves strategy formulation, implementation and evaluation. Various evaluation techniques include SWOT, STEEL PEST, and PISTEL. PISTEL helps in simple evaluation and is easy to use and understand. Fire is one of the most important facilities in our daily lives; it provides energy for transformation of goods to more usable and sellable products. It is also used for generation of electrical energy and other forms of energy that help in the manufacturer of goods and services. The great saying that fire is a useful servant but a bad master holds. Uncontrolled fire leads to destruction of property, loss of lives as well as causing major and minor injuries on the victims. To counter the negative effects of fire, various methods have been adapted by man, first is the insurance against the effects of fire. This insurance policy guarantees compensations if such losses occur. The insured person is compensated for loss of life, loss of property and any other loss that he may experience during the fire outbreak provided it is stipulated in the policy. Secondly, the company or individual may also install protective mechanism that helps suppressing the fire when it occurs. ... If the fire fighting company does not have enough facilities to fight with the fire, or if the staff are not well organized, or if other circumstance delay their response. Their services might be affected and this may lead cancellation of the contract and loses by the fire company. The fire firm must be well managed for it to be successful in its operations (Ash & Burn, 2002). The development of a strategic plan is very important in the overall success of the fire company. Careful evaluation need to be done by the firm to ensure that it offers very good services to its clients and also stimulate its employees to perform well. For the company to perform well, it must first develop it mission, vision and objectives clearly. The firm then must work towards fulfilling these goals. To archive these goals the firm must develop plans and policies which will aid it to archive the set goals. STRATEGY FORMULATION This is the first step is the formulation of the strategy, to formulate this strategy the following are necessary. Situation analysis This is the evaluation of the nature of the situation around the geographical area where the company wishes to establish the business. For the fire company the is need to evaluate if there are companies or individuals which need fire protection services, the events of previous fire outbreaks are also necessary as they help during the marketing stage of the service and fire fighting equipment. For example selling of fire fighting equipment and offering fire protection services in a town with numerous fire outbreaks is very profiting. The company management needs to carry out this situational analysis's in order to evaluate the feasibility of the project. The size of the market is also paramount during situational

International Financial Reporting Standards Assignment

International Financial Reporting Standards - Assignment Example The IASB is responsible for oversight of the IFRS. This agency was formed in 1973 under its former name International Accounting Standards (IAS). The IFRS were created in 2001 (Articlebase, 2008). The first nation to adopt the IFRS framework was the European Union. The countries of Europe adopted IFRS in 2005 (Moya, Perrramon, Constans, 2005). The biggest stock exchange in the European nation is the London Stock Exchange (LSE). All domestic companies must abide by IFRS and U.S. companies that want to list their stocks in the London Stock Exchange must convert their financial statements to IFRS. In U.S. GAAP the financial statements of all companies must follow a specific format, but under IFRS companies can utilize multiple formats for their financial statements. Despite the fact that the IFRS started in Europe, the goal of the IASB is for the IFRS to become the global standard in the accounting community. In a little over a decade the IFRS has penetrated a lot of nations worldwide a lready. There are 153 countries across the world that adopted IFRS which implies that nearly 75% of the world has currently gone through the process of implementing IFRS (Pwc, 2012). The United States is listed as one of the countries that have adopted IFRS, but in reality the U.S is still in a conceptual phase due to the fact the entire financial system of the U.S. is based on U.S. GAAP. It is going to be extremely difficult to convince the entire financial community that convergence into IFRS is in the best interest of the United States. U.S. GAAP is a more complex system that has been used for a longer time. One of the benefits of IFRS is its simplicity. A simpler accounting system can help companies reduce administrative expenses since accounting is a major function that requires a lot of resources. Some people in America have resistance to change because they believe that U.S. GAAP is a superior system that is better equipped to prevent material error and fraudulent activity. T he U.S. GAAP and the IFRS have the same function of recording the financial transactions of companies, but there are lots of differences between the ways financial information are reported in each framework. Under U.S GAAP the valuation of investments is done at the cost of the investment in order to comply with the historical cost principle. The historical cost principle states that all assets in the balance sheet must be recorded at purchase price of the acquisition (Investopedia, 2013). The profits or losses of the investments are only recognized in the accounting books if the investment is sold. In IFRS investments are recorded at fair market value. U.S. GAAP has more information and detail than IFRS. For instance under U.S. GAAP the consolidated financial statements demonstrate financial information regarding the subsidiaries of the company. The IFRS only reports financial activity of the parent company unless the parent company has control over the finances of the subsidiary. Another example of the descriptive nature of U.S GAAP is the policy of reporting detail information about the investments of the firm in the financial statements of the firm. IFRS excludes investment activity from the financial statements. The discrepancies between the two accounting frameworks create inequality in the financial markets because investors are not able to compare the financial statements of U.S. companies vs. foreign firms. In an ideal world everyone would use the

Mitochondrial DNA Analysis: Techniques and Applications

Mitochondrial DNA Analysis: Techniques and Applications Introduction Because of advancements in technology and techniques, mitochondrial DNA (mtDNA) analysis has become a common method in forensic procedure. Polymorphisms in human mtDNA were first discovered in 1980 (Brown 1980) while a complete sequence was first achieved in 1981 (Anderson et al., 1981). MtDNA sequencing is frequently used in cases where biological samples are degraded or low in quality, instead of nuclear DNA (nDNA), because each cell contains more than 1000 copies of mtDNA per cell instead of only two per cell in the case of nDNA. This article will examine the background information and techniques of mtDNA analysis as well as several of its applications. Background Information Mitochondrial DNA is located outside the nucleus of a cell in organelles known as mitochondria. The chief advantage of mtDNA is the fact that it is present at a rate of between 100 and several thousand times per cell, making it much easier to be typed than nuclear DNA (James and Nordby, 2005). This characteristic makes mtDNA a very useful tool in a sample that is either degraded or limited in quantity. Its typical sources include hair, bones, teeth and bodily fluid such as saliva, blood, and semen. Another feature of mtDNA is that it is maternally inherited so a sample can be collected from any member of the maternal lineage (Giles et al. 1980). The mtDNA for humans is ~16,569 base pairs and consists of two regions, the control region and the coding region. The control region is located in the displacement loop (D-loop), and contains hypervariable regions 1, 2, and 3 (HVI, HVII, and HVIII). HVI and HVII are sufficiently polymorphic to allow two samples to be differentiated. However, HVIII is currently being assessed to determine its capacity for use in discriminating between individuals and could one day be used to increase the discerning power of mtDNA. The D-loop of mtDNA does not contain any functional genes, and accumulates mutations at a rate of up to 10 times that of nDNA (James and Nordby, 2005). See image below for a sample mtDNA structure. The HVI region is approximately 341 base pairs (bp) in length while the HVII region is 267bp. The other regions in the mtDNA genome have been successfully analyzed but have not been frequently used in forensic works because they havent been proven sufficiently hypervariable. Techniques of mtDNA Analysis The methods for mtDNA typing have gradually changed over the past thirty years. The process has gradually changed protocols from low-resolution restriction length polymorphism (RFLP) analysis to sequence analysis of the HVII and HVII regions and is moving towards a complete sequence of the mtDNA genome for each case. The sequencing and comparison of the mtDNA can be broken down into four steps: Extraction, polymerase chain reaction (PCR) amplification, sequencing, and comparison. Extraction A biological sample contains main substances besides DNA. The purpose of extraction is to separate the other material from the DNA before it is examined. The sample is prepared and mixed with certain organic chemicals that lyse the cell membranes, separate proteins from the DNA, and then denature the proteins and destroy their structures to decrease their solubility. Using a phenol chloroform, the denatured proteins are removed. The DNA is then purified using ethanol precipitation and isolation by centrifuge. PCR Amplification The polymerase chain reaction is process similar to the one used by cells to copy their own DNA. By using this process, a relatively small number of copies could be multiplied into over a billion in around thirty cycles. PCR amplification is a three step process. First, the two mtDNA strands are denatured by heat at 94 °C. This means the strands separate from each other into two equal and opposite strands. Second, the sample is cooled to 60 °C and the primers bind to the DNA template, which gives a start sequence to the DNA polymerase in step three, which extends the primers by adding the respective nucleic acids to the base strand and completes the sequence, thus turning one copy of the DNA into two. By repeating this process, the number of copies increases exponentially. Sequencing The primary sequencing method in mtDNA analysis is known as the Sanger method, which is a six step process that builds off the PCR amplification. First, the removal of remaining Deoxyribonucleotide triphosphates (dNTP) and primers from PCR through spin filtration or enzyme digestion is required. The PCR quantity is then found to determine if there is enough product to sequence the DNA. Then, four different colored fluorescent dyes are attached to the four differenet ddNTPs. After that, the unincorporated dyes from the sequencing reaction are removed using spin filtration. The purified sequencing reaction is then diluted in foramide and separated through gel electrophoresis. Finally, the sequence analysis of each reaction performed is compiled and interpreted. Comparison After sequencing the HVI and HVII regions of the DNA, the sequences are confirmed with the forward and reverse strands for that sample. Differences are then noted from the revised Anderson sequence, which is the newest standard for mtDNA. Finally, the known and the unknown samples are compared with each other and then compared with the database to determine halotype frequency. Applications As previously stated, current applications of mtDNA analysis are best suited to DNA which is very old and highly degraded. Some of the applications in this include individual identification, evolutionary biology, and maternal lineage testing. Individual Identification MtDNA can play a considerable role in the identification of individuals in which the biological sample would be highly degraded, for example, identifying remains of unknown soldiers. In June, 1998, a DNA sample from one of the US tombs of the unknown was collected and compared to reference samples from seven different families who had lost a family member during the war. The results eliminated six of the families, and provided a positive identification on the final family. The results proved consistent and the soldier was identified as Air Force First Lieutenant Michael J. Blassie. In this case, the small, closed population allowed relative ease of identification. To date, the remains of around 150 soldiers from the Vietnam War and 1,200 from the Korean War have been reunited with their families. Evolutionary Biology There are two main hypotheses about human evolution and phylogenic trees trying to guess where the human race branches off from the rest of the animal kingdom and spread all over the world. The multiregional evolution suggests that modern humans evolved from Neanderthals and Homo erectus at the same time in different parts of the world. This hypothesis is supported by fossil evidence, particularly a gradual change in facial structure from earlier to modern humans. The other hypothesis suggests a more recent African origin around 100,000 200,000 years ago, in which a small group of modern humans populated the rest of the world. This would have been done without mixing genetic material with other forms of humans. Because the human mitochondrial genome was one of the first to be completely sequenced, it took researchers a while to see the advantage of sequencing the entire genome. First, mutations in the D-loop occur at a rate 5-10 times faster than that of normal nDNA, and having the complete genome showed the same polymorphism on two different loci. Also, while the D-loop was changing at a high rate, mutations outside the D-loop were near zero, allowing the rate of evolution for the rest of the genome to be seen clearly and evenly between different complexes. The data collected gives evidence to support the recent African origin theory. By finding the substitution rate between the sequences, it is possible to find dates at which the genetic material coincided with itself and thus makes it possible to find approximate dates and points on the phylogenic tree. From this information, the sequence of events in human evolution can be established. The data suggests a severe population constriction around 180,000 years ago. (Brown, 1980) This evidence supports the recent African origin hypothesis while with the multiregional hypothesis you would expect to see this constriction at an older date. Maternal Lineage Because mtDNA testing can be done with a smaller quantity of DNA, it is well suited for maternity testing and forming a family tree. Right now, mtDNA is the most common form of DNA analysis performed to determine parental maternity testing today. Obviously, this is used in the legal system for the purpose of deciding custody battles. MtDNA also has precedence in accurately performing historical identifications through maternal lineage. A famous case of this would most likely be the case in which Jesse James body was identified by using a comparison between his DNA and the great-great-granddaughter of his sister. This lineage would provide a positive match if in fact it was Jesse James remains, which in fact it was. However, the James case was not without its faults. The initial attempts at mtDNA analysis of the bone specimens from the specimen were not successful. More, specifically, there was no product formation during the Polymerase Chain Reaction. The most likely cause of this type of error would be the poor condition the material was in.(Stone et al. 2001) After running several tests on the bones, teeth and hair of the remains, mtDNA was collected and analyzed from two molar teeth and two hair fibers. This just shows that while mtDNA analysis has the possibility for up to 100% exclusion, because of mix-ups, laboratory errors, contamination, and degradation, its not 100% accurate. Conclusion Because of its impact on the forensic community, mtDNA analysis has become a power discrimination tool in forensic science. The methods that have been developed over the past thirty years have been firmly founded in scientific research. Each tool used in the aid of sequencing the mtDNA has a specific purpose that plays an important part the analysis as a whole. As technologies evolve, the discriminating power goes up, as in the case of adding the HVIII loci to the standard, and the error rates go down because of new information regarding contamination prevention procedures and determining the presence of degraded sample. Finally, by applying all of these concepts to the forensic world, mtDNA analysis becomes a powerful tool that has the potential to trace lineages, prove maternity, and identify unknown persons. References Anderson, S., Bankier, A.T., Barrel, B.G., Bruijn, M.H.L., Courlson, A.R., Drouin, J., Eperon,I.C., Nierlich, D.P., Roe, B.A., Sanger, F., Schreier, P.H., Smith, A., Staden, R., and Young, I.G., 1981, Sequence and Organization of the Human Mitochondrial Genome.MRC Laborator of Molecular Biology, Hills Road, Cambridge, UK Brown, W. M. 1980 Polymorphism in mitochondrial DNA of humans as revealed by restriction endonuclease analysis Proc. Nati. Acad. Sci. USAVol. 77, No. 6, pp. 3605-3609 Butler, J. 2005, Forensic DNA Typing. Elsevier Science pp.242-298 Giles, R.E., Blanc, H., Cann, H.M., and Wallace, D.C. .1980, Maternal inheritance of human mitochondrial DNA, Proc. Nati. Acad. Sci. USAVol. 77, No. 11, pp. 6715-6719, Ingman, M. ,2001,Mitochondrial DNA Clarifies Human Evolution, http://www.actionbioscience.org/evolution/ingman.html Image Source: MtDNA. http://www.nfstc.org/pdi/Subject09/images/pdi_s09_m02_01_a.1_large.jpg James, S.H. and Nordby, J.J. 2005, Forensic Science: an introduction to scientific and investigative techniques. N.W. Ciroirate Blvd., Boca Raton, Florida Michael Blassie Unknown No More, 2006, http://www.nlm.nih.gov/visibleproofs//galleries/cases/blassie.html Stone A.C., Starrs J.E., Stoneking, M. Mitochondrial DNA analysis of the presumptive remains of Jesse James. J of Forensic Sci 2001;46(1):173-176. What is the relationship between the cold war and the war on terror’ in afghanistan? What is the relationship between the cold war and the war on terror’ in afghanistan? What is the relationship between the Cold War and the ‘War on Terror in Afghanistan? How far can one be said to be the continuation of the other? Introduction The Cold War period lasted for nearly 45 years, from 1945 to 1991. It began at the end of the Second World War and with the collapse of the Soviet Union. The war was the stage for the Wests struggle against communist ideas and changes. This long wearing conflict brought to pass an increase in production and trade of arms and an appearance of a new world order formed by America. The main principle of the cold war can be seen as the East-West competition in ideas, arms and spheres of influence. (REF) After Afghan terrorists dramatically attacked the United States on September 11, 2001; America declared a war on terror and flew its troops into Afghanistan in pursuit of avenging their nation and capturing al-Qaeda leader Osama bin Laden. Again America found itself in opposition to the East, nevertheless this time a different region. And Again the East was fighting against this new world order and Americas quest for world domination in a globalising world. The aim of the essay is to explore the relationship between the cold war and the ‘war on terror in Afghanistan and to find similarities in political patterns and warfare, in order to answer the question. Main Body History Main question Relationship The cold war marked the struggle between America and the USSR after the Second World War. The war influenced international affairs majorly. It influenced the way conflicts were handled, the way countries were divided up and the increasing growth in weaponry production. The United States of America as well as the USSR had weapons of mass destructions in nuclear form, which formed a global threat for all humanity. However, both superpowers were aware of the exceeding dangers of their nuclear weapons. Therefore they would not fight an open war against each other. However they fought wars by proxy, supporting other countries to fight each other on their behalf. An example of this is the Vietnam War. While the Soviets supported the communist north of Vietnam, the United States supplied the anti-communist south with weapons and fighters. Therefore it was not just a war between North and South Vietnam but a proxy war between the Soviet Union and America. America perceived the USSR as anti-d emocratic and as oppressor of civil liberties. However one can argue that capitalist America was opposing the USSR because they were spreading communist ideas and they were anti-capitalist and therefore an obstacle to global domination. (REF) The USSR perceived America as severe threat to their communist borders. Both parties lived in a form of paranoia about one another, with feelings of suspicions and distrust and this lack of understanding of politics and cultures lead to a dangerous course, which was the cold war. In the late 1970s Afghanistan was experiencing political difficulties. Hazifullah Amin, the prime minister had a plan to change Afghan politics and society and to do away with Muslim traditions in order to introduce a more western system. This did not please most Afghans who valued their Muslim traditions. Therefore they joined the mujahideen, a guerrilla group who opposed Amins regime and Soviet intervention. It is interesting to know that the Taliban are a faction derived from a group of mujahideen. (REF) The Soviets fought a hopeless war against the group in the unfamiliar territories of the mountains. Though the Russians were a superpower they did not prevail against the guerrillas, who they deemed terrorists. The mujahideen eventually overthrew the Afghan government and drove out the Russians. Furthermore, it is believed that the mujahideen had sponsors as well as access to American missiles. As such it can be argued that America used the guerrilla group as proxy against communi st Russia. Now at the beginning of the twenty-first century, many years after the cold war, a different yet similar type of threat engages the United States. Terrorism nowadays is part of constant political debate. America was wounded deeply on 9/11 which lead the nation to fight on open ended war against terrorism and to invade Afghanistan. The nation believed, as former US president George W. Bush said that the al-Qaeda and Taliban were evil doers who continued the course of fascism, Nazism and totalitarianism. (Ref) Bush himself here draws a parallel to the Cold war. Further he states that â€Å"either you are with us or you are with the terrorists†. (CNN) Terrorism was an evil that had to be fought and neutralised. Afghanistan needed to be freed from its extremism and it needed a reasonable system with liberal democracies and western values. Again there was a divide between the west and the east and between freedom and oppression. And again on both sides there was the readiness to im mediately use powerful military force. However one important difference between both wars is that during the cold war, though wars were fought by proxy, the opposing nations still had civilised meetings and debates in order to find a peaceful solution. The war on terror however, did or does not leave room or time for negotiation. Whether the perception of the threat was exaggerated or the response appropriate has been debated since day one of the invasion. However America should not have been so quick to invade Afghanistan. There are many reasons for this argument, firstly because Afghanistan as a country did not attack the United States but it was the work of a small group of people in Afghanistan. (REF) Secondly America should have aimed to meet with leaders of the Afghan government to discuss a cooperation in order to capture terrorists groups and to tackle the problem internally. If this would have failed, the States would look for other alternatives and if all cooperation faile d, then threaten the country with an invasion. America was wounded, it was hurt, ashamed and scared and yes it was angry and demanded action, yet the action it took was not the right one. It has been over eight years since the invasion of the Middle East and not much has been achieved. As the Cold war can be describes as a war of ideas, so can the war on terror be describes as a war of ideas and values. The Cold war was a competition and struggle for power.   It lasted for decades but the states involved did negotiate and did meet in discussion to find possible solutions to the conflict. In contrast, the war on terror does not accept negotiations between the west and the terrorists. Though there are cooperation between many states worldwide to combat terrorism, there is no real communication between the states who matter, namely between the West and the East. However during both wars America dealt with a perceived threat and fear of the foreign. There emerged a new national security state with internal surveillance and increased security measures. (REF) Nowadays more and more intelligent surveillance technology is being developed. However these inventions might not always be ethical and they do pose a threat to civil liberties. In the case of the newly manufactur ed 3D full body scanners at airports, which are so detailed that it becomes possible to perfectly see a person naked, people and groups have been outraged. The state faces a difficult decision between increased security and the protection of peoples privacy. (The Guardian) However, the terrorist threat of al-Qaeda also can be seen as different from the danger of the USSR. While the al-Qaeda is a relatively small group, the Soviet Union is an enormously large state, with a great amount of nuclear weapons, forces and allies. While the first was about a struggle for power, the later is a struggle against the influence of western capitalism and mistreatments. Nevertheless both the Soviet Union and the al-Qaeda were and are fighting against capitalist ideas. This is not to suggest that Russia has terrorist features. But it is to identify the relationship between the two conflicts. Thus it can be said that there is a continuation of the fight against capitalism and therefore a continuation of the conflict between the West and the East. Also this conflict is a fight against globalisation. As capitalism thrives on an ever shrinking and interconnected world, with open borders and free markets which globalisation facilitates.

Transfer of Learning

1. IntroductionTransportation of Learning â€Å" That about charming nexus between schoolroom public presentation and something which is supposed to go on in the existent universe † – J. M. Swinney. ( Everett, 2010 ) Transportation of larning occurs when larning in one context or with one set of stuffs impacts on public presentation in another context or with other related stuffs. It is the application of cognition, attitudes and accomplishments acquired in a course of study at a university ( Perkins, 1992 ) . Transportation of larning occurs when larning in one context enhances ( positive transportation ) or undermines ( negative transportation ) a related public presentation in another context. Transfer includes near transportation ( to closely related contexts and public presentations ) and far transportation ( to instead different contexts and public presentations ) . ( Perkins, 1992 ) . One of the major constructs in instruction and larning theory is the transportation of larning construct. Typically the ultimate contexts of application ( occupation, calling ) diverge conspicuously from the context of larning ( schoolrooms, exercising books, trials, simple streamlined undertakings ) . As a consequence, the concluding ends of instruction are non realized unless transportation occurs. Furthermore, transportation of knowledge/learning can non be taken for granted ; as it is shown in assorted surveies were frequently the hoped transportation from larning experiences did non happen ( Perkins, 1992 ) . In add-on, for bettering instruction non merely this transportation of larning construct is of importance but besides the development of the teaching staff is indispensable The subject of this survey is to look into if instructors within the module of wellness medical specialty and life scientific disciplines ( FHML ) of the University of Maastricht besides are cognizant of this â€Å"transfer of learning† . Additionally, I would wish to look into if the instructor has a certain scheme refering transportation of acquisition and is portion of a professional development plan to better the instruction aka the transportation of cognition / acquisition.2. Description of the instructor.Dr. Herman Popeijus, is learning for approximately 4 at the University of Maastricht. He is chiefly learning first twelvemonth pupils, because since a twelvemonth he is the unit coordinator of the 2nd unit in the first twelvemonth of Health Sciences at the FHML. Furthermore he is involved in other units as a coach or as a accomplishments ( or practical ) trainer, although this is more in the course of study of Bio Medical Life Sciences at the FHML. In his function as unit coordinator, Herman, is involved in all facets of instruction, giving talks, steering workgroups and helping accomplishments developing for the first twelvemonth pupils. This interview was held Thursday, 25-03-2010, from 14:00 – 14:20 in the office of the interviewer. The interview was held in Dutch and taped utilizing a digital voice recording equipment. To hold a more natural treatment about the instruction methods and to bury about the voice recording equipment, the first 5 proceedingss of the interview were about day-to-day topics. Although the interviewer had some inquiries prepared as a guideline to direct the interview. An English interlingual rendition of the transcript is given in appendix A.3. AnalysisNo one method of content analysis can be used for all types of interview informations. Contented analysis is a widely used qualitative research technique. Rather than being a individual method, current applications of content analysis show three distinguishable attacks: conventional, directed, or summational ( Hsieh & A ; Shannon, 2005 ) . These attacks are used to construe significance from the content of text informations or transcrip t informations of an interview. In conventional content analysis, coding classs are derived straight from the text informations. With a directed attack, analysis starts with a theory or relevant research findings as counsel for initial codifications. A summational content analysis involves numbering and comparings, normally of keywords or content, followed by the reading of the underlying context. In this paper I choose the directed attack, with counsel for initial codifications. The focal point of the analysis is to look for schemes and for indicant of transportation of cognition by the instructor. The undermentioned codes/chategories were chosen: 1. Personal engagement in learning ; 2. Problems identified by the instructor ; 3. Solutions to the jobs ; 4. Professional development.4. Consequences4.1. Personal engagement in learningThe instructor gave multiple statements about this subject, as he is a unit coordinator his personal engagement in instruction is really profound. Due to this function, he is besides really involved in the content and may experience responsible for the result, ( e.g. class of his pupils ) . Therefore he is really focussed on transportation of cognition. He is besides cognizant of he ‘s possible short approachs, and is interested in the sentiments of the pupils about his instruction method. He tries to look into if transportation of cognition has occurred, coming back in his coach group on the subject, besides repeat indispensable stairss once more at the terminal of the coach group, or inquiring directed inquiry during his talks.4.2. Problems identified by the instructorAlthough, the instructor mentioned that there are several hard subjects or constructs in his unit, merely one illustration was given, but this was discussed extensively. Furthermore, he was cognizant that these jobs may besides be due to the fact that a big portion of the pupils have no anterior cognition of biological science and that biological science is card inal for this unit in which he is the unit coordinator.4.3. Solutions to the jobsThe chief focal point on work outing the jobs or job discussed was the usage of new electronic AIDSs. Such as available alive films, which are demoing these new constructs or jobs in great item. It has to be noted that the instructor was cognizant of the defects of this solution. However, the instructor did non advert other options, such as analogies which may be used alternatively every bit good.4.4. Professional developmentIt became clear from the interview that there is some kind of professional development plan available at his organisation, but so far he has non got any rating. The instructor feels this deficiency of aid a great girl. Although he mention that he took action on this point on his ain, by delegating to a specific instruction class, which is provide by his organisation. The instructor is really focused on the results from the pupils, and besides gives great value to the ratings from th e pupils, even though these are most in paper formats and non unwritten.5. Conclusion/Advice to the instructorDr. H. Popeijus ( HP ) has a clear position on his unit and what are the jobs within this unit, as became clear that for his unit some biological science background is necessary. His consciousness on instruction is really unfastened and modern ; he is integrating new techniques or characteristics in his talks. He is unfastened for the sentiments of the pupils and is clearly involved in transportation of cognition or acquisition, even though he might non be cognizant of this. From assorted surveies is known that the attending span of pupils is limited in the context of long talks. The â€Å"information transfer† theoretical account of the traditional talks does non fit what current cognitive scientific discipline research tells us of human acquisition ( Middendorf, 1996 ) . So by utilizing extra tools HP is seeking to act upon the information transportation during his talks. He besides mentions that he is cognizant of the drawback of utilizing alive films in his talks. However, with consciousness of the possible drawbacks of the big format, talks can be used as valuable tools for larning besides in a PBL course of study ( Fyrenius, Bergdahl, & A ; Silen, 2005 ) . Furthermore, it might besides be helpful to utilize analogies next to alive films because it can assist pupils to utilize the information they already understand to develop an apprehension of new constructs. Analogies are comparings between two spheres that are neither, wholly similar nor wholly different. These comparings are used to advance transportation of information from one specific job to another peculiar job ( MaryKay & A ; George, 2006 ) . Due to the fact that some pupils lack the biological science background it may useful to utilize analogies which domain is non in biological science but in another more basic field ( eg. Book with chapters as an analogy for DNA codification with cistrons ) . To better instruction or the instruction by staff members a high-quality professional development constituent would be of great value to the administration every bit good as add-on to the professional development of HP. â€Å"It is good recognized by policymakers that schools can be no better than the instructors and decision makers who work within them† ( Guskey, 2002 ) . It is good known that staff members or module members are passionate about their discipline/profession. They are besides really acute to reassign their cognition and the significance of this cognition to their pupils. Regardless of these good purposes, they may be so occupied with covering the capable affair that they lose path of how much of that stuff truly gets conveyed ( Montgomery, 1998 ) . It is hence that there are good developmental plans inside the institute or university to develop and alter the manner the instructors work. For most instructors, to go a better instructor means heightening pupils la rning results ( Guskey, 2002 ) . Harmonizing to the theoretical account from Guskey, of import alteration in instructors ‘ mentalities take topographic point after the instructors ‘ see grounds of betterments in pupil acquisition. When instructors have used new instructional attacks, or utilizing new stuff these betterments may happen. It is hence that there is a good ratings system for the instructors non merely on the degree of pupils outcome but besides on the public presentation as a instructor ego. An advice to HP is to seek such rating and counsel from his ain institute or administration. In drumhead the advice to HP is, maintain up with the new inventions in your talks, but besides seek to utilize analogies to clear up some hard jobs and seek to happen out if the university has some teacher staff development plans to better the instruction. Transfer of Learning Transfer of learning is the study of the dependency of human conduct, learning, or performance on prior experience. The notion was originally introduced as transfer of practice by Edward Thorndike and Robert S. Woodworth. They explored how individuals would transfer learning in one context to another context that shared similar characteristics – or more formally how â€Å"improvement in one mental function† could influence another related one.Their theory implied that transfer of learning depends on the proportion to which the learning task and the transfer task are similar, or where â€Å"identical elements are concerned in the influencing and influenced function†, now known as identical element theory. Transfer research has since attracted much attention in numerous domains, producing a wealth of empirical findings and theoretical interpretations.However, there remains considerable controversy about how transfer of learning should be conceptualized and explaine d, what its probability occurrence is, what its relation is to learning in general, or whether it may be said to exist at all. Most discussions of transfer to date can be developed from a common operational definition, describing it as the process and the effective extent to which past experiences (also referred to as the transfer source) affect learning and performance in a current novel situation (the transfer target) (Ellis, 1965; Woodworth, 1938).This, however, is usually where the general consensus between various research approaches ends. Transfer taxonomies Of the various attempts to delineate transfer, typological and taxonomic approaches belong to the more common ones (see, e. g. , Barnett & Ceci, 2002; Butterfield, 1988; Detterman, 1993; Gagne, 1977; Reeves & Weisberg, 1994; Salomon & Perkins, 1989; Singley & Anderson, 1989). Taxonomies are concerned with distinguishing different types of transfer, and therefore less involved with labeling the actual vehicle of transfer, i . e. , what is the explanatory mental unit of transfer that is carried over.Hence, a key problem with many transfer taxonomies is that they offer an excessive number of labels for different types of transfer without engaging in a discussion of the underlying concepts that would justify their distinction; i. e. , similarity and the nature of transferred information. This makes it very difficult to appreciate the internal validity of the models. The following table presents different types of transfer, as adapted from Schunk (2004, p. 220). TypeCharacteristics NearOverlap between situations, original and transfer contexts are similar. FarLittle overlap between situations, original and transfer settings are dissimilar.PositiveWhat is learned in one context enhances learning in a different setting. NegativeWhat is learned in one context hinders or delays learning in a different setting. VerticalKnowledge of a previous topic is essential to acquire new knowledge. HorizontalKnowledge of a previous topic is not essential but helpful to learn a new topic. LiteralIntact knowledge transfers to new task. FiguralUse some aspect of general knowledge to think or learn about a problem. Low RoadTransfer of well-established skills in almost automatic fashion. High RoadTransfer involves abstraction so conscious formulations of connections between contexts.High Road/Forward ReachingAbstracting situations from a learning context to a potential transfer context. High Road/Backward ReachingAbstracting in the transfer context features of a previous situation where new skills and knowledge were learned. Apart from the effect-based distinction between negative and positive transfer, taxonomies have largely been constructed along two, mostly tacit, dimensions. One concerns the predicted relationship between the primary and secondary learning situation in terms of the categorical overlap of features and knowledge specificity constraints.The other concerns general assumptions about how t ransfer relationships are established, in terms of mental effort and cognitive process. The effect-perspective: positive vs. negative transfer Starting by looking at the effect side of transfer – in terms of the common performance criteria, speed and accuracy – transfer theories distinguish between two broad classes that underlie all other classifications: negative andpositive transfer. Negative transfer refers to the impairment of current learning and performance due to the application of non-adaptive or inappropriate information or behavior.Therefore, negative transfer is a type of interference effect of prior experience causing a slow-down in learning, completion or solving of a new task when compared to the performance of a hypothetical control group with no respective prior experience. Positive transfer, in contrast, emphasizes the beneficial effects of prior experience on current thinking and action. It is important to understand that the positive and negative ef fects of transfer are not mutually exclusive, and therefore real-life transfer effects are probably mostly a mixture of both.Positive transfer: transfer of learning or training is said to be positive when the learning or training carried out in one situation proves helpful to learning in another situation. Examples of such transfer are: †¢the knowledge and skills related to school mathematics help in the learning of statistical computation; †¢the knowledge and skills acquired in terms of addition and subtraction in mathematics in school may help a child in the acquisition of knowledge and skills regarding multiplication and division; †¢learning to play badminton may help an individual to play ping pong (table tennis) and lawn tennis.The situation perspective: specific vs. general, near vs. far transfer The situation-driven perspective on transfer taxonomies is concerned with describing the relation between transfer source (i. e. , the prior experience) and transfer ta rget (i. e. , the novel situation). In other words, the notion of novelty of the target situation per se is worthless without specifying the degree of novelty in relation to something that existed before. Butterfield and Nelson (1991), for example, distinguish between within-task, across-task, and inventive transfer.A similar classification approach reappears in many situation-driven transfer taxonomies (e. g. , similar vs. different situations, example-to-principle and vice versa, simple-to-complex and vice versa) and can be noted as distinctions made along the specific vs. general dimension. Mayer and Wittrock (1996, pp. 49ff. ) discuss transfer under the labels of general â€Å"transfer of general skill† (e. g. , â€Å"Formal Discipline†, Binet, 1899), â€Å"specific transfer of specific skill† (e. g. , Thorndike’s, 1924a, b, â€Å"identical elements† theory), â€Å"specific transfer of general skill† (e. g. Gestaltists' transfer theory, see origins with Judd, 1908), and â€Å"meta-cognitive control of general and specific skills† as a sort of combination of the previous three views (see, e. g. , Brown, 1989). Haskell's (2001) taxonomy proposes a more gradual scheme of similarity between tasks and situations. It distinguishes between non-specific transfer (i. e. , the constructivist idea that all learning builds on present knowledge), application transfer (i. e. , the retrieval and use of knowledge on a previously learned task), context transfer (actually meaning context-free transfer between similar tasks), near vs. ar transfer, and finally displacement or creative transfer (i. e. , an inventive or analytic type of transfer that refers to the creation of a new solution during problem solving as a result of a synthesis of past and current learning experiences). Both near and far transfer are widely used terms in the literature. The former refers to transfer of learning when task and/or context change slightly but remain largely similar, the latter to the application of learning experiences to related but largely dissimilar problems. The process perspectiveThe specific vs. general dimension applies not just to the focus on the relation between source and target, i. e. , from where to where is transferred, but also to the question about the transfer process itself, i. e. , what is transferred and how. Reproductive vs. productive transfer (see Robertson, 2001) are good examples of this type of distinction, whereas reproductive transfer refers to the simple application of knowledge to a novel task, productive transfer implies adaptation; i. e. mutation and enhancement of retained information.A similar dichotomous distinction is the one between knowledge transfer and problem-solving transfer (Mayer & Wittrock, 1996). Knowledge transfer takes place when knowing something after learning task A facilitates or interferes with the learning process or performance in task B. Knowledge used is refer red to by many different terms, such as declarative or procedural types (Anderson, 1976), but it means that there are representational elements that suit A and B. Problem solving transfer, on the other hand, is described as somewhat more â€Å"fluid knowledge† transfer, so that experience in solving a problem A helps finding a solution to problem B.This can mean that the two problems share little in terms of specific declarative knowledge entities or procedures, but call for a similar approach, or solution search strategies (e. g. , heuristics and problem solving methods). The issues discussed in problem-solving transfer literature are also closely related to the concepts of strategic and theoretic transfer (Haskell, 2001, p. 31), and cognitive research on analogical reasoning, rule-based thinking and meta-cognition.Indeed, far transfer can be considered as the prototypical type of transfer, and it is closely related to the study of analogical reasoning (see also Barnett & Ce ci, 2002, for a taxonomy of far transfer). Within the problem-solving literature the distinction between specific and general methods is made mostly with reference to Newell and Simon's (1972) strong vs. weak problem solving methods (Chi, Glaser & Farr, 1988; Ericsson & Smith, 1991; Singley & Anderson, 1989; Sternberg & Frensch, 1991). Another concern that is frequently addressed in transfer taxonomies is the question of conscious effort.High-road vs. low-road transfer (Mayer & Wittrock, 1996; Salomon & Perkins, 1989) expresses a distinction between such instances of transfer where active retrieval, mapping, and inference processes take place, as opposed to those instances that occur rather spontaneously or automatically. Hence, low-road transfer concerns frequently employed mental representations and automated, proceduralized knowledge, and occurs preferably in near transfer settings. In contrast, high-road transfer is more conception-driven, and requires cognitive and meta-cogniti ve effort. Traditional fields of transfer researchThere are a nearly unlimited number of research fields that share some applied interest into the study of transfer, as it pertains to learning in general. Three fields that contributed in most substantial ways to the progress of transfer research, both from a conception and empirical point of view, are the fields of education science, linguistics, and human-computer interaction (HCI). In fact, most transfer research has been conducted in reference to one of these applied settings, rather than in basic cognitive psychological laboratory conditions. Education science: teaching for transferDue to their core concern with learning, educational science and practice are the classic fields of interest regarding transfer research, and probably the prime target for the application of theories. Transfer of learning represents much of the very basis of the educational purpose itself. What is learned inside one classroom about a certain subject s hould aid in the attainment of related goals in other classroom settings, and beyond that it should be applicable to the student's developmental tasks outside the school; the need for transfer becomes more accentuated.This is because the world educators teach in today is different from the world they themselves experienced as students, and differs equally from the one their students will have to cope with in the future. By nature of their applied interest, educationalists' main concern has been less with the question of how transfer takes place, and much more with under what conditions, or, that it happens at all. The basic conviction that student's learning and achievement levels depend primarily on learning and achievement prerequisites, has constituted a central part in educational learning theories for quite some time (Gage & Berliner, 1983; Glaser, 984). The major focus in educational transfer studies has, therefore, been on what kind of initial learning enables subsequent tran sfer: teaching for transfer. Research on learning and transfer has identified key characteristics with implications for educational practice. From Formal Discipline to meta-cognition Educational transfer paradigms have been changing quite radically over the last one hundred years.According to the doctrinaire beliefs of the Formal Discipline (Binet, 1899) transfer was initially viewed as a kind of global spread of capabilities accomplished by training basic mental faculties (e. g. , logic, attention, memory) in the exercise of suitable subjects, such as Latin or geometry. With the turn of the 20th century, learning, and therefore transfer of learning, was increasingly captured in behavioral and empiricist terms, as in the Connectionist and Associationist theories of Thorndike (e. g. , 1932), Guthrie (e. g. , 1935), Hull (e. g. , 1943), and Skinner (e. g. , 1938).Thorndike (1923, 1924a and b) attacked the Formal Discipline empirically and theoretically and introduced the theory of â⠂¬Å"identical elements†, which is probably still today the most influential conception about transfer (Thorndike, 1906; Thorndike & Woodworth, 1901a, b and c). Thorndike's belief that transfer of learning occurs when learning source and learning target share common stimulus-response elements prompted calls for a hierarchical curricular structure in education. â€Å"Lower† and specific skills should be learned before more complex skills, which were presumed to consist largely of configuration of basic skills.This small-to-large learning, also referred to as part-to-whole or vertical transfer, has been popular with theories of learning hierarchies (Gagne, 1968). It has later been challenged from conceptualistic point of views, which argue that learning is not just an accumulation of pieces of knowledge (i. e. , rote memorization), but rather a process and product of active construction of cognitive knowledge structures (Bruner, 1986; Bruner, Goodnow & Austin, 1956). Knowl edge, from a constructivist perspective, was no more believed to be a simple transfer by generalization to all kinds of situations and tasks that contain similar components (i. . , stimulus-response patterns; see also Logan, 1988; Meyers & Fisk, 1987; Osgood, 1949; Pavlov, 1927). The critical issue was the identification of similarities in general principles and concepts behind the facades of two dissimilar problems; i. e. , transfer by insight. This idea became popular in the Gestaltists' view on transfer (e. g. , Katona, 1940), and, in combination with growing interest in learners as self activated problem-solvers (Bruner, 1986), encouraged the search for abstract problem-solving methods and mental schemata, which serve as analogy-enhancing transfer-bridges between different task situations.Emerging from these developments, a new theme started to dominate educationalists' research in transfer: meta-cognition (Brown, 1978; Brown & Campione, 1981; Campione & Brown, 1987; Flavell, 19 76). In contrast to classical knowledge forms like declarative and procedural knowledge, different types of meta-knowledge and meta-cognitive skills such as strategic knowledge, heuristics, self-monitoring skills, and self-regulation quickly became the road to learning and transfer.Characterized as self-conscious management and organization of acquired knowledge (Brown, 1987) it is evident that meta-cognitive awareness of task features, problem structures, and solution methods makes relations between different situations cognitively salient: only an individual who learns from learning, learns for future learning. Soini (1999) developed on the same core ideas an examination of the preconditions for active transfer. Her emphasis is on the active and self-reflected management of knowledge to increase its accessibility.To some researchers, meta-cognition and transfer have become so entangled that the argument was generated that only the measurement of positive transfer effects truly sup ports inferences that meta-cognitive learning has taken place (e. g. MacLeod, Butler & Syer, 1996). The generality predicament: return to the specificity view Ever since the introduction of the meta-knowledge theme in education science, transfer discussions have been oscillating between the position taken by those representing the meta-cognitive view and those who stress that generic knowledge forms alone do not allow an effective transfer of learning.When knowledge stays â€Å"on the tip of the tongue†, just knowing that one knows a solution to a problem, without being able to transfer specific declarative knowledge (i. e. , know-what) or automated procedural knowledge (i. e. , know-how), does not suffice. Specific teaching of the cognitive and behavioral requisites for transfer marked in principle a return to the identical element view, and can be summarized with Dettermann's (1993) conclusion that transfer does not substantially go beyond the restricted boundaries of what has been specifically taught and learned.The basic transfer paradigms in educational psychology keep replicating themselves, and fundamental promotion of transfer itself is seen to be achievable through sensibilization of students by creating a general culture and â€Å"a spirit of transfer† inside the classroom on the one hand, and by allowing concrete learning from transfer models on the other (Haskell, 2001). Learning and transfer: implications for educational practice A modern view of transfer in the context of educational practice shows little need to distinguish between the general and specific paradigms, recognizing the role of both identical elements and metacognition.In this view, the work of Bransford, Brown and Cocking (1999) identified four key characteristics of learning as applied to transfer. They are: 1. The necessity of initial learning; 2. The importance of abstract and contextual knowledge; 3. The conception of learning as an active and dynamic process; and 4. The notion that all learning is transfer. First, the necessity of initial learning for transfer specifies that mere exposure or memorization is not learning; there must be understanding.Learning as understanding takes time, such that expertise with deep, organized knowledge improves transfer. Teaching that emphasizes how to use knowledge or that improves motivation should enhance transfer. Second, while knowledge anchored in context is important for initial learning, it is also inflexible without some level of abstraction that goes beyond the context. Practices to improve transfer include having students specify connections across multiple contexts or having them develop general solutions and strategies that would apply beyond a single-context case.Third, learning should be considered an active and dynamic process, not a static product. Instead of one-shot tests that follow learning tasks, students can improve transfer by engaging in assessments that extend beyond current abilit ies. Improving transfer in this way requires instructor prompts to assist students – such as dynamic assessments – or student development of metacognitive skills without prompting. Finally, the fourth characteristic defines all learning as transfer.New learning builds on previous learning, which implies that teachers can facilitate transfer by activating what students know and by making their thinking visible. This includes addressing student misconceptions and recognizing cultural behaviors that students bring to learning situations. A student-learning centered view of transfer embodies these four characteristics. With this conception, teachers can help students transfer learning not just between contexts in academics, but also to common home, work, or community environments. Inter-language transferAnother traditional field of applied research is inter-language transfer. Here, the central questions were: how does learning one language (L1) facilitate or interfere (Wei nreich, 1953) with the acquisition of and proficiency in a second language (L2), and how does the training and use of L2, in turn, affect L1? Several variations of this conception of inter-language transfer can be found in the literature, also referred to as mother tongue influence or cross language interference (Corder, 1983, 1994; Faerch & Kasper, 1987; Jiang & Kuehn, 2001; Odlin, 1989; O’Malley nd Chamot, 1990). What makes inter-language transfer a complex and valuable research matter is the fact that language knowledge skills continuously develop. This is so for L1, as well as for L2, when only bilingualism is considered, while alternately at least one of them is continuously in use. This has led to the development of very different models of how languages are mentally represented and managed, with L1 and L2 seen as two independent or autonomous mental systems (e. g. Genesee, 1989; Grosjean, 1989), as being represented in a single unified system (e. g.Redlinger & Park, 19 80; Swain, 1977), and as rooting in a common underlying, multi-lingual conceptual base (CUCB; see Kecskes & Papp, 2000). Human-Computer Interaction: designing for transfer A third research area that has produced a variety of transfer models and empirical results can be located within the field of Human-Computer Interaction (HCI). With the start of the user age in the 1980s, HCI and all kinds of virtual environments have, in many ways, become something like psychological micro-worlds for cognitive research. This is naturally also reflected in the study of transfer.Developments in favor of cognitive approaches to transfer research were especially accelerated by rapid changes in modern lifestyles, resulting in a virtual upsurge of cognitive demands in interaction with technology. Thus, the call was on clearly domain-focused cognitive models to study the way users learn and perform when interacting with information technological systems (Card, Moran & Newell, 1980a and b, 1983; Olson & Olson, 1990; Payne & Green, 1986; Polson, 1987, 1988). Transfer based on the user complexity theory Thorough investigations of cognitive skills involved in HCI tasks have their origins with the research on text editing (e. . , Kieras & Polson, 1982, 1985; Singley & Anderson, 1985). The offspring of this type of research were computational cognitive models and architectures of various degrees of sophistication, suitable for all kinds of man-machine interaction studies, as well as studies outside of the HCI domain. The original examples for these have become Kieras and Polson's (1985) user complexity theory (later rephrased as cognitive complexity theory) and the GOMS family (i. e. , Goals, Operators, Methods, Selection) rules based on the Model Human Processor framework (Card et al. , 1980a and b, 1983; John & Kieras, 1996a and b).All of these models have their roots in the basic principles of production systems and can be comprehended with the help of ends-means-selections and If-Th en-rules, combined with the necessary declarative and procedural knowledge (Anderson, 1995; Newell & Simon, 1972). The crucial perspective for transfer became that of technology design. By applying cognitive models, scientists and practitioners aimed at minimizing the amount and complexity of new knowledge necessary to understand and perform tasks on a device, without trading off too much utility value (Polson & Lewis, 1990).A key responsibility was given to skill and knowledge transfer. Due to the fact that the cognitive complexity theory is a psychological theory of transfer applied to HCI (Bovair, Kieras, & Polson, 1990; Polson & Kieras, 1985), the central question was how these models, united under the GOMS umbrella, can be used to explain and predict transfer of learning. The basic transfer-relevant assumptions of the emerging models were that production rules are cognitive units, they are all equally difficult to learn, and that learned rules can be transferred to a new task w ithout any cost.Because learning time for any task is seen as a function of the number of new rules that the user must learn, total learning time is directly reduced by inclusion of productions the user is already familiar with. The basic message of the cognitive complexity theory is to conceptualize and induce transfer from one system to another by function of shared production rules, which is a new interpretation of Thorndike's (1923, 1924a and b) identical element premise and eventually echoed in Singley and Anderson's (1989) theory of transfer (Bovair et al. 1990; Kieras & Bovair, 1986; Polson & Kieras, 1985; Polson, Muncher & Engelbeck, 1986). A practical implication of the procedural communality principle has been formulated by Lewis and Rieman (1993), who suggest something like â€Å"transfer of design† on the side of the industry: â€Å"You should find existing interfaces that work for users and then build ideas from those interfaces into your systems as much as prac tically and legally possible. † Emergence of holistic views of useDiscouraged by the confined character of the GOMS-related transfer models, many research groups began to import and advance new concepts, such as schemata principles and general methods; a general development encouraged by the emerging cognitive approach to transfer that was also witnessed by other applied fields. Bhavnani and John (2000) analyzed different computer applications and strived to identify such user strategies (i. e. , general methods to perform a certain task), which generalize across three distinct computer domains (word processor, spreadsheet, and CAD).Their conclusive argument is that â€Å"strategy-conducive systems could facilitate the transfer of knowledge† (p. 338). Other research groups' authors that assessed the questions about how people learn in interaction with information systems, evaluated the usefulness of metaphors and how these should be taken into consideration when designi ng for exploratory environments (e. g. Baecker, Grudin, Buxton, & Greenberg, 1995; Carroll & Mack, 1985, Condon, 1999).As researchers became increasingly interested in the quality of a user's knowledge representation (e. g. , Gott, Hall, Pokorny, Dibble, & Glaser, 1993), mental models and adaptive expertise, as knowledge and skills which generalizes across different contexts of complex problem-solving tasks, became of paramount concern (Gentner & Stevens, 1983; Gott, 1989; Kieras & Bovair, 1984). In contrast to the knowledge of strategies (Bhavnani & John, 2000), the accentuation shifted towards strategic knowledge (Gott et al. 1993). Gott et al. demonstrated that surface similarities between different technical domains alone did not essentially facilitate transfer of learning because they limited the user's flexibility in the adaptation process. In accordance with the ideas of schema-based and meta-cognitive transfer, the authors further formulated that â€Å"robust performance is one in which procedural steps are not just naked, rule-based actions, but instead are supported by explanations that perform like theories to enable adaptiveness† (p. 60). Gott et al. (1993) finally noted that mental models might be powerful instruments to analyze similarities between tasks as represented within a formulated cognitive architecture. However, they do not explain what particular similarities and differences are sufficiently salient from the individual's mental point of view to affect transfer of learning, nor can they predict motivational or emotional conditions of transfer that are essential requisites for every learning process.