The Mississippi Arts Frameworks And The National Core Arts...

Upon reading both the Mississippi Arts Frameworks and the National Core Arts Standards, it became very apparent that there were similarities and contrast in both their structure and content. Both of these frameworks still have the overall goal of increasing both individuality, creativity, and important life skills in students. Both of these frameworks highlight important artistic processes and content, but both differ in the components that they contain as well. Additionally, both frameworks still have the same universal goal as other subject area, which is to inform readers of what a student should know and be able to do at different grade levels. Similarly, both standards are also offer itself as guides and models for educators to plan their instruction. Both standards offer a multitude of resourceful information that can guide teachers into designing a curriculum in which performance is assessed rather than paperwork. Beginning with an end in mind, both standards start off detailing what students should be able to know and do in each art discipline, an outcomes-based approach. (#)Both standards explain that Jay McTighe’s and Grant Wiggins’s framework Understanding by Design(UbD) was the basis for their standards. The writers National Arts Standards even obtained McTighe’s assistance in the development in their standards and assessments. Both standards also offer educators suggested assessments that align with their objectives; however they differ in the componentsShow MoreRelatedHow Education Is The Key Focus On Improving Test Scores1635 Words   |  7 PagesFor many years the government has played a role in how education was run. For decades, politics has placed its focus on student test scores, how to increase those test scores, and standards that must be followed in order to achieve the goals the politicians have set. Early childhood education has been the key focus on improving test scores. 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Purchasing Policy of the San Bernardino IT Department Personal Statement

Essays on Purchasing Policy of the San Bernardino IT Department Personal Statement ï » ¿ Purchasing Policy The San Bernardino IT Department will purchase the products and services needed by the different departments. The policy is divided into four areas. The areas are purchasing requisition, supplier selection, store room or supply room inventory, and payment of products and services. A. Purchase requisition. The IT department’s policy is for the line and staff employees to initiate the processing of the required medical and other supplies. The procedures are plain and simple. First, the staff shall fill up the purchase requisition form. Second, the staff’s immediate superior will approve the purchase requisition after verifying the staff’s reasons for processing the purchase request. Third, the staff brings the approved requisition form to the company’s storeroom or supply room for processing. Fourth, if the store room or supply room officer finds the requested product in the supply room, the supply room or storeroom will release the stored supply part to the staff, retaining a copy of the approved supply request form. Fifth, the supply officer lets the staff sign the storeroom or supply room records to indicate the staff had received the requested product or service. Sixth, if the store room or supply room does not have the requested product or service requested by the staff, the supply officer shall submit the purchase request to the purchasing officer. Lastly, the purchasing officer shall contact the bids committee. The bids committee will process the purchasing of the required product or service from external sources (suppliers). B. Supplier selection. The IT department’s policy is for the bids committee to manage the purchase of the required IT department’s products from the winning bidders. The procedure can be easily introduced to the concerned company employees. First, the company’s bids committee shall request the suppliers to submit bids for each product purchase. Second, the bids committee evaluates the offers of the different suppliers. Third, the winning bidder is the supplier offering the best quality product or service at reasonable prices. Fifth, the bids committee awards the purchase contract to the winning bidder who will permit a 30 pay payment credit term (purchases are paid within 30 days from the date of the purchase or delivery of the goods to the buyer company). C. Store room or supply room inventory. The IT department policy is for the store room or supply room inventory to ensure that there is an ample supply of normally requested company products. The procedure can be easily understood. First, the store room officer shall request the different departments to submit their next business period’s projected product or service requirement. Second, the store room officer shall conduct a count of the current quantity of products or service requirements stored in the supply room or store room. Third, the store room officer shall submit a request to the bids committee to purchase the next period’s required product or service supply demands in case the store room or supply room stocks are not enough to meet the projected requirements. D. Payment of purchases. The IT department’s policy is to ensure the suppliers agree to 30 day payment policy. The procedure can be clearly understood by the concerned line and staff personnel. First, the accounting department receives the winning suppliers’ statement of account. Second, the statement of account includes the suppliers’ delivery receipt. Fourth, the accounting department prepares the disbursement vouchers and the check after confirming that the stocks were delivered to the company. Sixth, the budget officer signs the voucher to affirm that the company has sufficient budget (funds) to pay for the purchased supply or service. Lastly, the accounting department calls the supplier to collect the approved check.

Capital Budgeting Analysis Equator Ltd

Questions: 1. Calculate the NPV, Non-discounted Payback, and the IRR of Plant A and Plant B. Interpret your results. (If relevant, state any assumptions you have made.) 2. Describe and analyse 4 keys risks associated with the project you recommend (Project A or B). 3. Briefly define an efficient capital market. To what extent is Equators ability to borrow funds in the capital market dependent upon the capital market operating in an efficient manner? Answers: 1. Equator Ltd. is considering expanding its operations into tablet computers. The company has two options. The first option is Plant A which is highly automated but involves huge capital investment but has low running costs. The other option Plant B is more labour intensive and thus requires low capital investment but has high running costs. An analysis was undertaken for both the options with the help of capital budgeting techniques like NPV, IRR and payback. The results of the above techniques are presented below: Plant A Plant B NPV $2,56,71,833.0 $1,18,89,346.5 IRR 20% 18% Payback period 3.7 years 3.4 years (Calculations in Annexure) On the basis of the above results, the company should go ahead with Plant A as it has higher NPV and also higher IRR. Even though Plant A has longer payback period as compared to Plant B, but still is advisable to go ahead with Plant A due to higher NPV. Under capital budgeting, for mutually exclusive projects, the project with higher NPV is preferred against all other techniques of capital budgeting. Assumptions For discounting the cash flows, we have taken the cost of capital as 13.35% which is the real WACC used by the Computer tablet industry against the nominal WACC of 13% of the company. This is because the WACC should incorporate the risks involved in the project, and since this project relates to the tablet computers, the WACC of that industry should be considered. We have assumed that the working capital is recovered at the end of the project. 2. Capital Budgeting decision is based on estimating the future cash flows which is uncertain. This uncertainty calls for risk in a capital budgeting project. The various risks that may be involved in the recommended project include: a) Industry specific risk the company is undertaking the project based on the increasing industry demand for tablet computers. There is a risk that the tablet computer industry may face a major change like a change in the policies and regulation which may adversely impact the companys product. Also a major technological advancement which may render tablet computers as a thing of the past and thus the whole investment may go for a toss (Dontigney, NA) b) Project specific risk the project specific risk relates to inaccurate estimation of the future cash flows. The whole analysis of the project is based on the estimation of cash flows, if the estimation goes wrong, the capital budgeting analysis may also go wrong. c) Market risk market risk include the general economic conditions that affect all the firms in the market. In the above project, the sales units are projected on the basis of economic growth rate and the price of the product has been predicted on the basis of inflation rate. If these figures vary from what has been assumed, then the results of the analysis will completely change and the project may become non profitable. These risks are not under the control of the company (Drake, NA) d) Company specific risk any change in the company like the management of the company or strikes and lockouts which may affect the companys operations may disrupt the companys business and thus the revenue may be affected. 3. Efficient Capital Market is said to exist when the prices of the securities fully reflect the relevant publicly available information of the company. This means the price of the share reflects its intrinsic value. The theory generally applies to shares of a company. The price of the share represents the present value of all the future cash flows the investor of the security expects to receive in the future (Jones, Netter, NA). Such markets are said to exist because any undervalued or overvalued stocks motivate the traders to trade and this leads to movement of the price towards its intrinsic value. Thus the trading makes the capital market efficient. Also the efficiency in capital markets is dependent on other factors like transaction costs. If the transaction costs are low, there will be efficiency in the market as it is very easy and cheap to obtain information about the company, resulting in accurately priced shares. Like U.S is said to have an efficient capital market because of low transaction costs. The ease of information availability is due to the advancement in the technology and the organized capital markets. The capital markets are classified into three forms based on the speed and accuracy with which the new information gets incorporated in the security prices. The three forms of capital markets are weak form of efficiency, semi strong form of efficiency and strong form of efficiency. Weak form of efficiency is said to exist if the share price fully reflect the available past information about the security. This means if a capital market is in weak form, the investors cannot make profit on the basis of past prices and returns as these are already incorporated in the price. This makes technical analysis useless in weak form of market. Under semi strong market efficiency, the price of the security full reflects all the available information. However, an insider may make profits based on the insider information which is not available publicly but is fundamental to the company. Also a superior analyst can profit from trading by better interpretation of the public information. Under strong f orm, all the fundamental information about the company is reflected in the share prices including the secret ones. Thus no one can gain from trading on public or non public information. Fundamental analysis renders useless in this form of market efficiency. The role of a capital market is to move idle funds of the investors to the firms which require these funds to finance their investments. It is very important to have an efficient capital market if the funds are to be channelized to high value projects. The motive of an investor is make profits by investing in a companys shares. If the shareholder is assured that the project will increase the value of the company, he will invest in the project. The price of the shares will be fixed by the market depending on the expected future value of cash flows from the project. Hence, it will be very easy for the company to raise funds in an efficient capital market as the market determines the price at which the existing and potential investors will undertake the risk of the future cash flows. Moreover, these funds are available for long term projects (Jones, Netter, NA). Since a tablet computer is a growing industry, the market sentiments are good about this project and hence investors will be willing to invest in such projects as they promise high returns (Dudley, Hubbard, 2004). In an efficient capital market, Equator Ltd. will be able to easily raise funds through equity at the market determined prices. References Drake, P., (NA), Capital Budgeting and Risk, accessed online on 1st February, 2017, available at https://educ.jmu.edu/~drakepp/principles/module6/cbrisk Dontigney, E., (NA), What Factors Increase the Riskiness of a Capital Budgeting Project? Accessed online on 1st February, 2017, available at https://yourbusiness.azcentral.com/factors-increase-riskiness-capital-budgeting-project-26421.html Jones, S.L, Netter, J.M., (NA), Efficient Capital Markets, accessed online on 1st February, 2017, available at, https://www.econlib.org/library/Enc1/EfficientCapitalMarkets.html Dudley, W.C., Hubbard, R.G., (2004), How Capital Markets Enhance Economic Performance and Facilitate Job Creation, Global Market Institute, Goldman Sachs

Lowering The Legal Drinking Age To 18 Essays - Drinking Culture

Lowering the Legal Drinking Age to 18 The legal drinking age in the United States is set at twenty-one years of age. I believe that considering twenty-one as the legal age of maturity is ridiculous. Who is to say that just because an individual is twenty-one means that they are mature enough to consume alcohol in a responsible manner? Changing the legal drinking age to eighteen should be enforced. Eighteen year-old individuals can take on many adult responsibilities, but they do not have the right to consume alcohol. Many feel this is unfair and biased. There is a tremendous controversy over whether to keep the legal drinking age at twenty-one, or to lower it to the legal age of adulthood, 18. Congress passed the National Minimum Purchase Age Act in 1984. This law was passed to encourage each state to change their legal drinking age to twenty-one years of age. The congress believed that if they raised the minimum drinking age that it would save a significant number of lives. They figured that a twenty-one year old person was more mature than the average eighteen year-old. That, in my opinion, was a huge mistake. Just because a person lives to be twenty-one does not determine how mature they are. For example, there are many teenagers in the world that are considerably more mature than the average twenty-one year-old. The determination of legality in drinking should not be age, but rather maturity and ability to handle responsibility. The twenty-one restriction seems out of date in today's society. Many parents of today's teenagers were legally allowed to drink at the age of eighteen. Today's teenagers face more responsibility and are treated much differently from the way their parents were treated. If twenty-one is considered so mature, then why is eighteen considered an adult? At the age of eighteen, an individual can vote, serve on a jury, stay out without a curfew, leave home, drive, smoke, buy weapons, engage in financial contracts, fornicate, start a family, be sent to adult prison, join the army, and die for this country. If an eighteen year-old can be held to so many responsibilities, then it seems unfair to say that they are not old enough to drink. At eighteen, a person can even have a closed container of alcohol in their possession, but they cannot drink it. That is absurd! Setting the legal age to purchase and consume alcohol is unrealistic in today's way of life. Prohibiting the sale of alcohol to peo ple under the age of twenty-one may cause habits such as binge drinking and alcohol abuse. It just causes a rebellion. Keeping the age at twenty-one makes it seem as if an eighteen year-old is not a real adult. Drinking is then viewed as a glamorous activity since it is only for adults. Then, in rebellion, those underage will just find a way around it. For example, many have fake identification cards, steal alcohol from their parents' liquor cabinets, or even put another person in jeopardy by asking someone whom is twenty-one to illegally purchase the alcohol for the underage drinkers. This kind of deceitful attitude does not encourage responsible drinking habits. In addition, this gives young individuals the urge to drink even more when they get older so that they could make up for their so-called lost time, hence causing alcoholism. The argument against changing the legal drinking age has many issues. Studies show that there was a thirteen- percent decline in the number of single-vehicle nighttime crashes among eighteen through twenty year-olds after the drinking age was raised to twenty-one. I believe that there will always be people that will drink and drive, and there is nothing anyone can do to completely stop it. The answer is not to raise the drinking age, but rather to educate more thoroughly the dangers of drinking alcohol to the youth. The United States is one of the few countries with such a prohibitive drinking age. In Europe, teenagers learn how to drink gradually, not excessively. In France, Spain and Portugal, the per capita consumption of alcohol is greater than in the United States, but the rate of alcoholism and alcohol abuse is still lower. That is the effect of educated