Final Synthesis Paper Research Example | Topics and Well Written Essays - 1750 words

Final Synthesis - Research Paper Example The contemporary trends of early education which can be delved as most frequently practiced or emphasized issues are as follows: Social and cultural milieu of play of young children Educational technology in early education Cost of caring Global education Social status of early educator The above stated trends provide a lucid picture of what has been explored in past years related to the significance of education for children. In the social, cultural and cognitive set up of early literacy, it is required to resolve the dilemma of the educators in order to identify best practices which may be like a gust of zephyr for children rather than becoming an over burden for them. Goodman (1994) suggests that there must be a proper tradeoff between play and work so that children can carry their tasks according to the prescribed action plan. It is taken aback when some educators become extremists. They either pay the entire attention over play or work only aside. Contextual variation in play ar ises when a child moves away forward to his or her 2nd year of life. It is the most apt time for young kids to make partnerships in play and work development. This is the age when children are excited to make chums and foes to abet or loathe respectively (Glick et al, 1997). The environment for play is required to be generated in an acceptable way for all. The predicament responsibility and dilemma for educators is to have the option of play available for pupil apart from gender segregation. The choices for play for both male and female children differ in an observable manner for example male children are inclined towards block corner games whereas the female students are interested in kitchen games and household area (Hoffman & Powlishta, 2001). There are many solutions presented in this regard. It is a positive practice to design such kinder gardens which consist of several areas for male and female children (Theokas et al, 1993). However this choice is somehow difficult to be ada pted by the Montessori schools because of several reasons indeed, because it requires outside environment and the target pupil for this setting are a few. Furthermore Christie (1991) divulges that there is psychological connection found between play and work environment for children of young age. The connection can be enhanced with development in play environment in the milieu of work at preschools. Educational technology is one of the most contemporary and most frequently discussed debate in near past. During the last decade, especially, it was being dug out that there should be class room computers for young pupils while delving for its appropriateness is another issue (Swaminathan & Wright, 2003). Children at the age of three are expected to have interaction with computers in order to get general introduction and orientation with technology age. They are meant to be engaged with root level art and manipulations. This enhances the preschool interest and art sense in kids (Armstron g & Casement, 2000). However a question is still unanswered: can this technology meet up with the intended outcomes? Probably yes, may be no. the answer still possesses ambiguity because of no concrete results aroused from real settings. Every child behaves differently in the same environment because children are brought up with different psychological resilience. The buoyed responses from several

Riordan Amended IT Budget Essay Example for Free

Riordan Amended IT Budget Essay Amended Riordan Manufacturing IT Budget The executive board for Riordan has tasked Information Technology with reducing their overall budget by two percent, while providing an increase of four percent to hardware line item, software line item, and outside IT support services. There are many lines within the budget that can be cut immediately to provide the necessary budget cuts, but it is important to make sure that none of the services being provided to staff will suffer with the adjustment to the budget. This paper will discuss the current budget, the increased made to the requested line items and the overall budget decrease. The paper will also justify the changes made to the budget. CURRENT BUDGET Riordans current IT budget consists of $1,567,750 being spent on salaries, benefits and bonuses. Another $333,500 is being spent on Operating costs. The total IT budget is $1,901,300. In order to meet the expected two percent decrease, IT will need to cut $38,026 from their budget. The hardware line item has a total budget of $8,500 and the four percent increase totals an additional $340. The software portion of the budget has a total of $45,000 when you include the line items for software licenses and maintenance. The four percent increase for this line item will cost Riordan an additional $1,800. The outside IT support services has a budget of $93,600 when you included the contracts and the leased lines line items. The increase for this portion of the budget totals $3,744. The total amount needed to increase each of the requested line items by four percent is $5,884. WHERE TO CUT BUDGET After increasing the specified line items as requested by the executive board, the IT department is left with the need to cut nearly $39,000 to meet the two percent budget reduction. This would bring the total IT budget down from $1.91 million to 1.87 million. The first places to look for reductions are any miscellaneous projects or non-essential spending within the budget. The first line item to reduce would be the entertainment portion. Currently, the IT department is spending $1,400 for entertainment. I would adjust the budget and allow $200 to be spent every four months, which will total up to $600 dollars a year. While I understand the need to entertain or reward the IT department for a job well done, it is not necessary to entertain them nearly every month of the year. Quarterly job well done or entertainment is enough to keep team members motivated, but not enough to become an expectation. By reducing the amount of entertainment, the IT department will recognize a cost savings of $800. This leaves a balance of $38,200 in order to meet the reduction goal. The next place I would check for reduction is in the travel budget. Now I do understand that Riordan has three locations worldwide and sometimes it may be necessary to travel to a location, but there is no need to travel every month of the year. Travel could occur twice a year, February and June. The rest of the months would be cut out. The IT department can set up Skype accounts, or WebEx accounts to allow the managers to communicate about projects and to take care of the issues that were normally handled with the travel budget. Skype allows users to communicate face to face while the WebEx account allows the users to see each others screen and collaborate. The travel budget would go from $22,000 to $7,000. This is a cost savings of $15,000 and now only leaves a balance of $23,200 that must be reduced from the budget. The last place where I would adjust the budget would be the special projects line item. This line item has $150,000 allocated to it, but no specific projects tied to it. I would reduce the budget to $126,800 which would take  care of the remaining shortfall to reduce the overall budget by two percent. This final reduction will take the total IT budget to $1,862,300. NEW BUDGET I was able to reduce the IT budget without losing staff. This allows Riordan to continue with the plans to move the China location to Shanghai. The new budget also allows for the IT Department to continue their hardware purchases, software licenses and IT support services. The new budget is as follows: The highlighted sections include the reductions made to meet the requested two percent decrease. SUMMARY OF CHANGES To meet the requested two percent budget reduction, there were three line items that were reduced. The first group was the travel line item. This line item was reduced to $7,000 and was reduced because staff members can have video conferences using Skype and can collaborate via WebEx on projects. While some travel is necessary and reflected with a budget of $7,000 some work can be completed from their local offices and thereby eliminating the monthly trips between the three locations. The next reduction made was to the entertainment line item of the budget. While there is a need to keep the staff happy by providing entertainment or rewards for a good job, the rewards can be better received by making them an expectation. I dont see a benefit in completely removing the entertainment budget, but there was a benefit in reducing the amount spent on entertainment/rewards. The budget was reduced to allow for entertainment/rewards quarterly. This can motivate employees to work harder to be one of those chosen to receive a reward every quarter. The entertainment budget was reduced to a total of $600. The last change made was a reduction to the special projects line item. The  special projects line item was reduced to $126,800. The reason for the reduction was there were no special projects tied to the line item. Because there were no special projects tied to the line item, it is easier for IT to adjust to the reduction before planning any special projects. CONCLUSION The IT department was tasked with increasing the following line items by four percent: software, hardware and IT support services. But the overall budget also had to be decreased by two percent. This was done by first increasing the requested line items and then decreasing the budget to the requested levels. It was only necessary to reduce three line items, the entertainment section, travel section and special projects. The reduction of these three line items do not have a huge impact on the IT department but allows the department to meet the budget reduction request.

Aquinas And Boethius Free Will And Divine Foreknowlegde Philosophy Essay

Aquinas And Boethius Free Will And Divine Foreknowlegde Philosophy Essay This philosophical inquiry is without doubt a major one owing to the very fact that it touches a very significant area of philosophy that has been addressed by a big number of great philosophers; the conception of free-will and divine foreknowledge as addressed by Boethius and St. Thomas of Aquinas. These two philosophers have contradicting views regarding the concepts under consideration and it is therefore important to make a clear understanding of them both but with an emphasis on Thomas who seems to give appealing conclusions compared to Boethius. The paper will be structured in a very clear and concise manner, with part one starting with the introduction to the two philosophers. Then afterwards, will be addressed the concept of free will as discussed by Thomas Aquinas. This emphasis again is not accidental but well calculated owing to the fact that the views of St. Thomas are by far better and reasonable compared to those of Boethius. Like any other superb philosopher, Aquinas pays strong attention to logic and this is going to be observed in the manner that he presents his work. He ensures that he does not end up in self-contradiction, or self-deception. SAINT THOMAS AQUINAS St. Thomas Aquinas was an Italian priest of the Catholic Church in the Dominican Order.He was born in Aquino c.1225, and was an immensely influential philosopher and theologian in the tradition of scholasticism, known as Doctor Angelicus (the Angelic Doctor) and Doctor Universalis (Universal Doctor).  [1]  He is frequently referred to as Thomas because Aquinas refers to his residence rather than his surname. He was the foremost classical supporter of natural theology, and the father of the Thomistic school of philosophy and theology. He considerably influenced Western thought, with much of modern philosophy being as a reaction against, or in agreement with his ideas, particularly in the areas of ethics, natural law and political theory. His works include the Summa Theologica and the Summa contra Gentiles. St. Thomas is one of the 33 Doctors of the Church, and the greatest theologian and philosopher of the church. Pope Benedict XV declared: The Church has declared Thomas doctrine to be her own.  [2]   Thomas joined the Dominican Order at the age of 13, an issue that did not please his family who had expected him to become a Benedictine monk.  [3]  Family members became desperate to dissuade Aquinas, who remained determined to join the Dominicans. At one point, two of his brothers hired a prostitute to seduce him, but he drove her away, wielding a burning stick. According to legend, that night two angels appeared to him as he slept and strengthened his determination to remain celibate.  [4]   Aquinas was sent to study at the University of Paris Faculty of Arts in 1245, where he most likely met Dominican scholar Albert Magnus  [5]  . In 1252, he returned to Paris to study for the masters degree in Theology.Aquinas was more a theologian than a philosopher, and his references regarding philosophers rather refer to pagan rather than Christians.  [6]   BOETHIUS Anicius Manlius Severinus Boethius is his full names. He was born about 480 CE to an aristocratic family that was of Christian foundation. He studied under the influence of the Neo-Platonist Proclus and his disciples for thirteen years. Proclus died in 485, and then shortly his father died. Consequently Boethius lived under the care of Symmachus from whom Boethius married his daughter Rusticiana.  [7]   Boethius lifetime goal was to translate Aristotles complete works, as well as Platos dialogues, wherefore he considered that the two could be harmonized due to their agreements on major philosophical points. In 510 he became consul under the Ostrogoth Theodoric who was by then king of Italy. At 520 Boethius was appointed master of the offices, heading all the government and court services, and at 522 both his two sons too, became consuls. Boethiuss work conception of free-will and divine foreknowledge can be found in his work, The Consolation of Philosophy which is actually a work of literature that is written in a form of prosimetrical apocalyptic dialogueà ¢Ã¢â€š ¬Ã‚ ¦and contains five Books, which are written in a combination of prose and verse.  [8]   Aquinas Epistemological view: Aquinas believed that for the knowledge of any truth whatsoever man needs divine help, that the intellect may be moved by God to its act.  [9]  However, he believed that human beings have the natural capacity to know many things without special divine revelation, even though such revelations occur from time to time, especially in regard to faith.  [10]   The Question of Free-will Does man have free-will? What is free-will -a power, an act, or a habit? If it is a power, is it appetitive or cognitive? If it is appetitive, is it the same power as the will, or distinct? Thomas argued that man possesses free-will for without itcounsels, exhortations, commands, prohibitions, rewards, and punishments would be in vain.  [11]  He logically proceeded to expound on this by first observing how some things acted devoid of judgment; a stone moving downwards, similarly those things too that dont have knowledge. Additionally, in Thomas view some agents act from judgment, but their judgments are not free, such as a brute animal. Thomas, while expounding on this assertion gives an example of a sheep, which upon seeing a wolf, judges that it is a thing to be avoided, an act that is from natural and not free judgment, since it makes this judgment from natural instincts and not from free judgment. Man on the other hand, acts from judgment, due to the fact that by his apprehensive commandhe judges that something should be avoided or sought.  [12]  Therefore, Thomas view is without doubt, correct when he continues to emphasize that man acts from free judgment and retains the power of being inclined to various things because this judgment, contrary to that of brute animal that originates from natural instincts, it results from a process involving comparison in the reason. However, can we say that mans free will is power? This is a question posed by Thomas in his discussions regarding free-will. In answering this he notes rightfully that even though free-will strictly speakingsignifies an act, commonlyThomas calls it free-will, that which is the principle of the act by which man judges freely.  [13]  It is arguably, in the light of Thomas, that in humans the principle of an act is both a habit and a power due to the fact that when we say that we know something, we do so by knowledge and by the intellectual power. Hence free-will has to bea power or a habit, or a power with a habit.  [14]  This affirmation is considered in two ways. First, if free-will is a habit, then it has to be a natural habit; this is because, for man it is natural to have a free-will. For things that come under free-will, there is no natural habit since we are inclined naturally to things that have natural habitsTherefore; it is not a habit in any way. Secondly, habits are defined as that by reason of which we are well or ill disposed with regard to actions and passions  [15]  ; since by temperance; à ¢Ã¢â€š ¬Ã‚ ¦we are well-disposed as regards concupiscences, and by intemperance ill-disposed: and by knowledge we are well-disposed to the act of the intellect when we know the truth, and by the contrary ill-disposed. But the free-will is indifferent to good and evil choice: wherefore it is impossible for free-will to be a habit. Therefore it is a power.  [16]   Thomas, regarding free-will as an appetitive power, asserts that the appropriate act of free-will is choice. This is because of the fact that we can decide to take one thing and refuse the other. It is thenceimportant that we deliberate the nature of free-will, by analyzing the nature of choice. Regarding choice, there is a strong agreement between two things; one on cognitive power, and the other on the appetitive power.Concerning the cognitive power part, there is needed to have counsel, through which according to Thomaswe judge one thing to be preferred to another  [17]  . Concerning the appetitive power, Thomas asserts that it is required that the appetite should accept the judgment of counsel.  [18]  It is in this respect that Thomas counters the Aristotelian conception of choice; that it is not clear whether choice belongs in principle to the appetitive power or the cognitive one because according to him choice is either an appetitive intellect or an intellectual appeti te.  [19]  However Aristotle inclines to its being an intellectual appetite in the process of describing choice as a desire proceeding from counsel.  [20]  This follows from the reasoning that the means to an end is the proper object of choice. Additionally, then, choice is what Thomas refers to as the nature of the good; the useful: this follows from the premise that since good is considered to be the object of the appetite, then it is logical that principally choice is an act of the appetitive power; hence free-will is an appetitive power. Consequently, can we say that free-will is a power distinct from the will? It is rightly argued in the light of Thomas that intellectual apprehension takes into consideration both the intellect and reason, and with regard to intellectual appetitive, we will have free-will which is actually the power of choice as correctly explicated in Thomas Summa. This connection is correctly observed in both the objects and respectful acts. Thomas gives an illustration of what it means to understand when he continues to note that understanding implies the simple acceptation of something (whereby) we say that we understand first principles, which are known of them without any comparison.  [21]  However, regarding reasoning, as Thomas points out, means to come from one thing to the knowledge of another: wherefore, properly speaking, we reason about conclusions, which are known from the principles.  [22]   Divine Foreknowledge by Boethius and Thomas Aquinas The issue of the foreknowledge of God is a mystery that St. Thomas Aquinas, Augustine and Boethius all struggled with. Divine foreknowledge involves the idea that the will of God enunciated itself most expansively in divine foreordainment, whence the plan of salvation is an essentialportion. Consequently, Christ was, apparently, predestined. This, of course, means that God discerned that evil would come into the world and that Jesus had to redeem mankind. Nonetheless, while God knew that evil would come into the world, he also willed an end, and in this his action can be seen as perfect. To safeguard his own freedom, God caused events contingently, without necessity, implying that he had free causation. God, therefore, predestined contingently. In this way, we can understand that God was not the captive of his own action, but remained free.  [23]   Boethius Consolation, Freedom and Divine  Foreknowledge Regarding divine foreknowledge, initiallyproposes the problem of divine foreknowledge as anissue for further philosophical debate. In this case, hequestions on how God happens to have dependable foreknowledge concerning contingent future events as knowledge requires necessityIn reference to Boethius, if God necessarily knows that an individual will excel in school at some future time, then it seems that the individual in question cannot fail to excel, implying that he is devoid of free-will and that excelling is not contingent. However, it is outrageous to repudiate the freedom of the will in Boethiuss view, since this could signify the absence of vices and virtues.  [24]   This problem has been philosophically addressed in chapter VI which involves a distinction between simple and conditional necessity. First, in the case of simple necessity there is a connection between it and nature henceat this point it is a necessary truth meaning that man is a rational animal.  [25]  On the other hand, conditional necessity is not tied to the nature, but rather to some contingent state of affairs and on a particular moment. As an example, if for instance, I saw Johnstanding. Upon seeing him, it is conditionally necessary that he bestanding because he is standing at that time, but there is nothing in his nature that forces him to be standing. A moment later he can choose to seat. This conditional necessity is sufficient for me to have knowledge that John is standing. Thus my present knowledge and Johns contingent willing to stand are thus perfectly compatible. However, there arises a problem with define foreknowledge in the sense that it asserts a conditional necessity of both present and future state of affairs. Thus, for philosophyto resolve Gods infallible foreknowledge with future contingents, it proposes a widely significantexplanation of eternity. Accordingly eternity is the whole, simultaneous and perfect possession of boundless life, which becomes clearer by comparison with temporal things  [26]   Philosophy expounds on eternity by basing the conception of divine experience of time in divine simplicity.Under this understanding, it is correct to note that when it comes to Gods experience, there is no past, present and future of time;instead all temporal events are present concurrently to Gods simple knowledge. Thus, correct reasoning says that if you should wish to consider his foreknowledge, by which he discerns all things, you will more rightly judge it to be not foreknowledge as it were of the future but knowledge of a never-passing instant  [27]  . God can have infallible knowledge about what James will do in the future, because God, in his simple eternal knowledge, already sees James doing it. Thus, the infallibility of Gods knowledge is established on a conditional necessity, which preserves the contingency and freedom of James willing and choosing. Moreover, prayer and human morality remain necessary as acts of free human creatures. One can be punished for acting wrongly most likely because one had the freedom to do the alternative. Similarly, it is possible to petition God; this does not mea Gods mind about what he has already decreed to do in the future changes, but just because God does things simultaneously that is from his point of view with seeing our prayers in the present -from the human perspective. Thence, this also leaves open the possibility of an Augustinian free-will theodicy, since Gods knowledge of future evil choices does not imply that God causes the wicked to be wicked.  [28]   However, the Boethian solution contradicts the first premise of the rudimentary argument: (1) Yesterday God infallibly believed X. What Boethian solution denies is not that God believes infallibly, and not that God believes the content of proposition X, but that God believed Xyesterday. Boethiuscontended that God is not in time and that God has no temporal properties, so God does not have beliefs at a time. This argument unfortunately therefore unfortunatelynotes that God had beliefs yesterday, or has beliefs today, or will have beliefs tomorrow. God cannot be taken to have believes on certain moments, the way humans tend to do. And thus, the way Boethius describes Gods cognitive grasp of temporal reality, all temporal events are before the mind of God at once. To say at once or simultaneously is to use a temporal metaphor however on the contrary Boethius is clear that it illogical to think of the whole of temporal reality as being before Gods mind in a single temporal moment. But a more concise and logical argument comes from Aquinas who, though adopted the Boethian solution as one of his strategies out of theological fatalism, using some of the same metaphors as Boethius. As an example to this, we have metaphor of circle analogy, in which the way a timeless God is present to each and every instant is matched to the way in which the center of a circle is present to each and every point on its circumference. In contemporary philosophy probably the most well-known defenders of the idea that God is timeless are Eleonore Stump and Norman Kretzmann (1981), who apply it explicitly to the foreknowledge dilemma (1991). Most objections to the timelessness solution to the dilemma of foreknowledge and freedom focus on the idea of timelessness itself, arguing either that it does not make sense or that it is incompatible with other properties of God that are religiously more compelling, such as personhood. I have argued that the timelessness move does not avoid the problem of theological fatalism since an argument structurally parallel to the basic argument can be formulated for timeless knowledge. If God is not in time, the key issue would not be the necessity of the past, but the necessity of the timeless realm  [29]   CONCLUSION From the above analysis is very important to conclude with an affirmation of the philosophical concepts as advanced by Thomas. The Thomistic philosophy offers superior reasoning in terms of freedom and knowledge. The arrangement is logical and devoid of contradictions as it has been observed in other philosophers, Boethius being no exception. I therefore conclude this paper with an affirmation that men have free-will but this free-will doesnt dispute Gods omniscience because Gods perspective is not mans perspective, due to His Supremacy.

Analysis of Coca Cola Company Essay -- Coca Cola Case Study, SWOT Anal

1. Introduction For over 126 years, Coca Cola has been operated as world’s largest beverage company together with its subsidiary brands. The United States, as Coca Cola’s international headquarters, has one of the largest populations where Coke is the main beverage for most of the consumers. The purpose of this essay is to determine whether the environmental changes in the United States are beneficial for Coca Cola Company to operate more markets in the future. This essay will explore both the Coca Cola Company as well as the market in the United States. The tools used for this examination include a SWOT analysis of Coca Cola Company and PEST analysis of United States. In addition, we will examine Porter’s 5 forces of the beverage industry in the United States and we will conclude with a list of recommendations. 2. Company Background The Coca Cola Company has served various kinds of drinks from 1866 until present. As expected, Coca Cola Company made $48 billion net operating revenues, $9 billion net income, and $162 billion market capitalization in 2012. These huge amounts of earnings in 2012 proving that the Coca Cola Company makes big profit successfully within a year. Besides profit that is achieved, Coca Cola Company also ranked by Interbrand as World’s Most Valuable Brand with $77.8 billion in 2012. Moreover, the company supports over 280 physical activities or nutrition education programs in more than 115 countries around the world (The Coca Cola Company, 2013). 3. Country Background United States (US) is the world’s third largest country by size (9,826,675 square per kilometer) and by population with 50 states and the District of Columbia (316,438,601 people). The main urban areas by population are Washington, DC... ...a-Cola Bottling Co. Consolidated. Wikivest. Retrieved on 28 January 2014 from http://www.wikinvest.com/stock/Coca-Cola_Bottling_Co._Consolidated_%28COKE%29 SWOT analysis of Coca Cola. (2013). Strategic Management Insight. Retrieved on 20 January 2014 from http://www.strategicmanagementinsight.com/swot-analyses/coca-cola-swot-analysis.html The Coca-Cola Company. (2013). Retrieved on 19 January 2014 from http://www.coca-colacompany.com Panda, T. K. (2007). Marketing Management: Text and cases (2nd ed.). New Delhi: Anurag Jain. Pestal Analysis of Coke. (2009). Scribd. Retrieved on 31 January 2014 from http://www.scribd.com/doc/18975870/Pestal-Analysis-of-Coke Wahlen, J., Baginski, S., & Bradshaw, B. (2010). Financial reporting, financial statement analysis and valuation: A strategic perspective (7th ed.). United States of America: South-Western Cengage Learning.

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White Water Rafting Site Recommendation Christopher Davis, Liquita James, and Susan Williams ACC/543 August 13, 2012 Linda Miller White Water Rafting Site Recommendation White water rafting is a new sport that has gained popularity in recent years. Because of this popularity the white water rafting business has expanded. Our client is interested in opening a white water rafting business. The client has three states in which they are interested in Alabama, Georgia, and Virginia.The client has requested that the accounting firm research to see which location would be best for their new rafting business. Research must be done of the legal ramifications of real property, personal property, business insurance and environmental issues and regulations for each location in order to make the site recommendation. Real Property and Personal Property Real Property is the land itself and any building, trees, soil, minerals, timbers, plants, and other things permanently affixed to the land.Land an d buildings are purchased and the owner may use, enjoy, and develop the property as he or she sees fit, subject to any applicable government regulation. Buildings that are constructed on the property are also real property. Personal property is tangible property such as equipment, vehicles, furniture, and jewelry, as well as intangible property such as securities, patents, trademarks, and copyrights. Determining if a mobile home can be used for the office on the new location is important to the client.Therefore we would need to know in each location if the mobile home is considered real property or personal property. In Toccoa Georgia real property can be purchased for around $150,000 for 2. 2 acres on the Toccoa River. Placing a mobile home on this land for the office would be considered real property in Georgia as long as the mobile home is titled to the same party that owns the land. The mobile home must be tied down and blocked in to be considered for commercial use.In Cahaba Ri ver City: Mountain Brook, Alabama the tax assessing official makes the differentiation between real property and personal property by considering the manner in which property is attached to or secured at the location and the purpose for which the property is used. Intangible personal property includes an owner’s representation of rights to property such as shares of stock, annuities, patents, market certificates, etc. Intangible personal property owned by businesses is not taxable under the property tax laws of this state.Business personal property is considered Class II property and is taxed at 20% of market value. Market value multiplied by twenty percent equals the assessment value, which is then multiplied by the appropriate jurisdiction’s millage rates to determine the amount of tax due. The State of Alabama publishes a personal property appraisal manual so that basic methods and procedures can be followed in the personal property appraisal process (â€Å"Persona l Property†, 2012). Land in Birmingham, Alabama is roughly around 45,000 an acre.Rappahannock River in Fredericksburg Virginia is a combination of rural and urban life. The river is located off a major highway  leading north and south of the area. It's it also located between  the capital Washington, D. C. and the capital of the state, Richmond. It's a great area for relaxing and family with  a country feel. There are major tourist’s sites such as  war battlefields,  art galleries and antique shops. The mobile home issue as an office would be considered real property in Virginia.Once the home or office t is off the truck and secured on the ground it is considered real property. Lots run from $120,000 up to $700,000. 00 Business Insurance It is also important that we research what each site location business insurance requirements are. Business Insurance will protect our client and their property from damages and any unforeseeable circumstances. For Georgia the following insurances are required for a white water rafting business in Toccoa; vehicle insurance, floater policy, on water liability, and workmen’s compensation.Vehicle insurance for the buses, vans and cars, with low premium rates are based on the seasonal nature of your business, with limits up to $5,000,000, plus Physical Damage coverage; MVR and driver selection program assistance, prompt issuance of ID cards and Certificates. Floater Policy for your rafting and canoeing equipment policies provide physical damage protection for your river equipment – Fire, theft, vandalism, collision, and much more are covered; Low rates make this an important part of your insurance protection program; Office computers and equipment can be included.On Water Liability is professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies. New, lower minimum premiums for the smaller outfitter, along with a liability waiver des igned for you; Limits up to $5,000,000. . Finally Worker’s Compensation Offered in most states – Competitive rates. CBIZ offers professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies.CBIZ is the Preferred Agent for the Paddle sports Industry Association. They offer liability coverage through four programs: K&K, Tudor Insurance (Sattler), the AO endorsed Great Outdoors Program (Gillingham) and Philadelphia Insurance. Additionally, they offer commercial auto through four programs in most states. With full-service professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies from CBIZ, you’re protected while your customers enjoy their outdoor activities: 1.Vehicle Insurance: Stable markets for buses, vans, cars, and trucks; Low premium rates are based on the seasonal nature of your business; Limits up to $5,000,000, plus Physical Damage coverage; MVR and driver selection program assistance, prompt issuance of ID cards and Certificates. 2. Floater Policy for your rafting and canoeing equipment: These policies provide physical damage protection for your river equipment – Fire, theft, vandalism, collision, and much more are covered; Low rates make this an important part of your insurance protection program; Office computers and equipment can be included. . On Water Liability: Get professional liability insurance consulting for whitewater rafting, canoe livery industries and outdoor adventure companies. New, lower minimum premiums for the smaller outfitter, along with a liability waiver designed for you; Limits up to $5,000,000. 4. You also need Worker's Compensation (â€Å"Whitewater Rafting†, 2012). For Virginia liability insurance is required for rafting. Virginia requires that management must have at least three years management experience for acquire an insurance policy.There must be a General liabi lity minimum premium $2,500 for mountaineering experience and ropes courses General liability minimum premium $10,000 for equine exposures – General liability minimum premium $2,000 for water activities. As with Alabama CBIZ offers the most affordable insurance for the area and offers the same vehicle, floater, water liability and workman’s comp insurance. Environmental Issues and Regulations Environmental issues and regulations are important when deciding upon a site for our clients business.These issues and regulations can cause a major problem for our client. At the Toccoa Georgia site the environmental issues that are of concern are that the rivers are being polluted by businesses in the area. â€Å" Polluters can dump garbage into streams, developers can pave over wetlands to build strip malls, and the cops on the environmental beat can’t do a thing about it† I n April, the Environmental Protection Agency took the first major step in decades to prote ct Georgia’s rivers by setting new guidelines to prevent pollution from flowing into our waters. â€Å"Protect Our Rivers†, 2012) Fourteen Alabama environmental groups have officially filed a petition with Environmental Protection Agency (EPA) to withdraw Alabama's authority over the water pollution-permitting program because it does not meet the minimum requirements of the Clean Water Act (â€Å"Clean Water Network†, 2012). There are no ongoing environmental issues or regulations for Rappahannock River in Fredericksburg Virginia. Site Recommendation The site recommended for our client is the Alabama site.The insurance requirement is about the same for all three states. Therefore we need to look at the real property and environment to make our decision. The mobile home issue is that it can be used for commercial use in all three of the locations. The mobile home would be considered real property because it will be attached to the location. Land in Alabama is che aper so that makes it a better investment. Finally the environmental issues are about the same with those states having issues with polluted rivers. Alabama like other states is actively pursuing this issue.In conclusion, our client is trying to decide where would be the best location to open a new white water rafting business. First we found three ideal locations for the new business. Then after much research we looked at whether or not they could have a mobile home as an office and if this was real or personal property. Other issue that we looked into was the business insurance and environmental issues. This helped us to decide that the best location for our new white water rafting business was Cahaba River City: Mountain Brook, AL. References Clean Water Network (2012).Retrieved from http://www. cleanwaternetwork. org/news-events/news/clean-water-network-groups-call-epa-take-away-alabamas-authority-over-water-permitt Georgia. (2012). Retrieved from http://www. statues. Laws. com Georgia business license. (2012). Retrieved from http://www. ehow. com Personal Property (2012). Retrieved from http://www. ador. state. al. us/advalorem/sections/personalproperty. htm Protect our Rivers. (2012). Retrieved from http://www. environmentgeorgia. org Whitewater Rafting (2012). Retrieved from http://www. cbiz. com/page. asp? pid=6384

Philippine History

Before the so-called invaders of Philippines came here, we proudly say that we are civilized then and stood up by ourselves even without the help of others. Fossils, bones and jars were found from the different parts of the country as a sign of life many years ago. The oldest of which was retrieved in a cave named Kuweba ng Tabon, Palawan. It was said that they lived 22,000 years ago. It stated in the history of the Philippines that the first group of men who came here was the Negritos. They are those who have dark complexion, small, and has curly hair.Their other names were Aetas, Itas, Baluga and many more. It was believed that they lived in caves and in the mountains. After the Negritos were the Indones. They are those who have a white complexion, tall, and tough bodies. To compare the two, the Indones are smart looking people. The last group was the Malays. They were the one having the right complexion, height and characteristics. They were the one who mostly dominated the archip elago. Being civilized persons, they were able to live according to their skills and unbelievable ability to maintain their spirit to live.These people lived peacefully. The neighbor countries such as the China started to trade with the people here. They traded textiles, jars, animals and other tradable materials. It was not easy for the Spaniards to conquer and build a government in the Philippines because the native Filipinos fought for their rights, freedom, and dignity. The first Europeans to arrive were the Spanish led by Ferndinand Magellan {Fernao de Magalhaes (Portugese) Fernando de Magallanes (Spanish)}. He claimed the islands for Spain on March 16, 1521.When he came to Limasawa on March 18, 1521, he united with Raha Kulambu and Raha Siagu of Butuun who are brothers. There, the first mass was celebrated and stationed a cross on top of the mountain. He baptized the place as Kapuluan ni San Larazo. But his vanquishing ended when he tried to conquer Mactan where a brave leader fought him to death named Lapu-Lapu. Miguel Lopez de Legazpi made the first permanent Spanish settlement on Cebu in 1565. In 1571, the islands were renamed in honor of King Philip II. He named the island as Felipinas and the capital was moved to Manila.The name was later changed into Philippines. A governor-general responsible to the viceroy of Mexico headed the colonial administration, but the parish priest was often the only visible symbol of Spanish authority in rural areas, and religious orders controlled education and many great estates. The Spanish came into conflict with the expanding Muslim population and eventually pushed them back to the southern islands, although neither Spain nor the United States at a later date was ever able to subjugate the Muslims completely.The Spanish occupation was inseparably linked with the missionary work of the Roman Catholic church. Trade in Chinese luxury items, gathered in Manila and sold in Acapulco in exchange for silver, was the economi c foundation of the colony until the 19th century, when the independence of Spain's New World colonies forced a shift to the cash-crop economy that persists to this day. In the 1880s a nationalistic movement developed, strongly influenced by the writings of Jose Rizal (1861-96). He spurred Filipino demands for reform.Rizal's execution made him a martyr and the country's national hero and sparked an unsuccessful revolution led by Emilio AGUINALDO. On June 12, 1898, after the outbreak of the Spanish-American War, Aguinaldo declared the Philippines independent in the mistaken belief that the United States supported his struggle. Instead, Spain ceded the Philippines to the United States. In 1899 until his capture in 1901 Aguinaldo led a war against his country's new colonial rulers.Although U. S. business interests applauded the seizure of the Philippines, the U. S.  government declared that it would prepare the islands for independence. In 1935 the Philippines became a self-governing commonwealth under President Manuel Luis Quezon, but World War II delayed full independence. Japan attacked the Philippines on Dec. 8, 1941, defeating U. S. and Filipino forces at Bataan and Corregidor in 1942. The struggle against Japan, culminating in Gen. Douglas MacArthur's return in 1944, came to symbolize U. S. -Philippine solidarity. On July 4, 1946, the Philippines gained full independence with Manuel Roxas y Acuà ±a as president.After World War II, the economic and social infrastructure of the Philippines was a shambles. Inadequate land distribution and unequal taxation fed the Hukbalahap (Huk) guerilla revolt against the government, which was defused in the early 1950s by a resettlement and amnesty program devised during the presidency of Elpidio Quirino by Ramon Magsaysay, who became president in 1953. Ferdinand Marcos became the first president to win (1969) a second term after defeating President Diosdado Macapagal in 1965. In 1972, facing a Muslim revolt in the south , a leftist rural insurgency, and student unrest, Marcos declared martial law.He restored law and order, promoted social and economic reforms (often at the expense of his political foes), and created a political machine that remained dominant after martial law was lifted in 1981. Critics charged that he also enriched himself and his friends at the expense of the country. On Aug. 21, 1983, Marcos' chief political rival Benigno S. Aquino, Jr. , was assassinated as he returned to the Philippines from exile. Marcos loyalists were accused of complicity in the killing, which touched off waves of popular protest.The opposition gained in the 1984 legislative elections and a left-wing insurgency grew steadily, fueled by government repression and a declining economy. To renew his mandate, Marcos called early presidential elections, which were held on Feb. 7, 1986. Opposition leader Corazon Aquino and her running mate Salvador Laurel were backed by much of the business community and the influe ntial Roman Catholic Church. When the National Assembly declared Marcos the victor amid widespread charges of electoral fraud, Aquino launched a campaign of nonviolent resistance to secure the post many believed she had won.On February 22, when defense minister Juan Ponce Enrile and army deputy chief of staff Lt. -Gen. Fidel Ramos resigned, huge crowds of ordinary Filipinos turned out to protect the dissident military leaders, and the United States increased its pressure on Marcos to step down. On February 25, after Marcos and Aquino held rival inaugurations, Marcos left for exile in the United States, which quickly recognized Aquino as president. Aquino took steps to restructure the government and the military, restore civil liberties, promote free enterprise, and retrieve public monies illegally appropriated by Marcos and his cronies.She freed political prisoners, announced her desire to negotiate with leftist leaders, and agreed to honor the treaty allowing the United States to o perate military facilities at Clark Air Base and Subic Bay Naval Base. Despite popular support, however, Aquino faced formidable problems. These included the Communist insurgency, the weak economy, widespread social injustice, continued opposition from Marcos backers, and squabbles within her own diverse coalition. Unable to reach a negotiated settlement with Communist insurgents, she was also criticized for failing to halt corruption.Marcos died in 1989, but many former allies, including former defense minister Juan Ponce Enrile challenged her and Vice President Salvador Laurel, who resigned as foreign minister in 1987 and was named head of the opposition Nacionalista party in 1989. In December 1989, after the most serious of several coup attempts by dissident soldiers was quelled with U. S. military aid, a six-month limited state of emergency was declared. Aquino survived a seventh coup attempt in October 1990.In 1991 the eruption of Mount Pinatubo forced the United States to aban don Clark Air Base, and the Philippine Senate rejected a new 10-year lease for the country's remaining U. S. military facility, Subic Naval Base, weakening the historic ties between the two countries. Defense minister Fidel Ramos, a long-time Aquino supporter who helped her survive seven coup attempts by dissident soldiers, won a seven-way presidential contest in May 1992 with only 23. 5% of the vote. He assumed the presidency on June 30.The last of the U. S.  military and naval units were withdrawn from the Philippines in November, ending a presence that had existed since 1898. Mount Mayon, a volcano situated 330 km (205 mi) south of Manila, erupted in February 1993. He fought for the Philippines 2000 Tiger Economy. His term brought about a progress to the Philippines. The Asia Pacific Economic Congress (APEC) was held in the Philippines during his term. Replacing him was the present President Joseph Ejercito Estrada. Winning the May 11, 1998 election, many controversies arises a nd Filipinos looking forward to a better future having him as the new president. Philippine History Before the so-called invaders of Philippines came here, we proudly say that we are civilized then and stood up by ourselves even without the help of others. Fossils, bones and jars were found from the different parts of the country as a sign of life many years ago. The oldest of which was retrieved in a cave named Kuweba ng Tabon, Palawan. It was said that they lived 22,000 years ago. It stated in the history of the Philippines that the first group of men who came here was the Negritos. They are those who have dark complexion, small, and has curly hair.Their other names were Aetas, Itas, Baluga and many more. It was believed that they lived in caves and in the mountains. After the Negritos were the Indones. They are those who have a white complexion, tall, and tough bodies. To compare the two, the Indones are smart looking people. The last group was the Malays. They were the one having the right complexion, height and characteristics. They were the one who mostly dominated the archip elago. Being civilized persons, they were able to live according to their skills and unbelievable ability to maintain their spirit to live.These people lived peacefully. The neighbor countries such as the China started to trade with the people here. They traded textiles, jars, animals and other tradable materials. It was not easy for the Spaniards to conquer and build a government in the Philippines because the native Filipinos fought for their rights, freedom, and dignity. The first Europeans to arrive were the Spanish led by Ferndinand Magellan {Fernao de Magalhaes (Portugese) Fernando de Magallanes (Spanish)}. He claimed the islands for Spain on March 16, 1521.When he came to Limasawa on March 18, 1521, he united with Raha Kulambu and Raha Siagu of Butuun who are brothers. There, the first mass was celebrated and stationed a cross on top of the mountain. He baptized the place as Kapuluan ni San Larazo. But his vanquishing ended when he tried to conquer Mactan where a brave leader fought him to death named Lapu-Lapu. Miguel Lopez de Legazpi made the first permanent Spanish settlement on Cebu in 1565. In 1571, the islands were renamed in honor of King Philip II. He named the island as Felipinas and the capital was moved to Manila.The name was later changed into Philippines. A governor-general responsible to the viceroy of Mexico headed the colonial administration, but the parish priest was often the only visible symbol of Spanish authority in rural areas, and religious orders controlled education and many great estates. The Spanish came into conflict with the expanding Muslim population and eventually pushed them back to the southern islands, although neither Spain nor the United States at a later date was ever able to subjugate the Muslims completely.The Spanish occupation was inseparably linked with the missionary work of the Roman Catholic church. Trade in Chinese luxury items, gathered in Manila and sold in Acapulco in exchange for silver, was the economi c foundation of the colony until the 19th century, when the independence of Spain's New World colonies forced a shift to the cash-crop economy that persists to this day. In the 1880s a nationalistic movement developed, strongly influenced by the writings of Jose Rizal (1861-96). He spurred Filipino demands for reform.Rizal's execution made him a martyr and the country's national hero and sparked an unsuccessful revolution led by Emilio AGUINALDO. On June 12, 1898, after the outbreak of the Spanish-American War, Aguinaldo declared the Philippines independent in the mistaken belief that the United States supported his struggle. Instead, Spain ceded the Philippines to the United States. In 1899 until his capture in 1901 Aguinaldo led a war against his country's new colonial rulers.Although U. S. business interests applauded the seizure of the Philippines, the U. S.  government declared that it would prepare the islands for independence. In 1935 the Philippines became a self-governing commonwealth under President Manuel Luis Quezon, but World War II delayed full independence. Japan attacked the Philippines on Dec. 8, 1941, defeating U. S. and Filipino forces at Bataan and Corregidor in 1942. The struggle against Japan, culminating in Gen. Douglas MacArthur's return in 1944, came to symbolize U. S. -Philippine solidarity. On July 4, 1946, the Philippines gained full independence with Manuel Roxas y Acuna as president.After World War II, the economic and social infrastructure of the Philippines was a shambles. Inadequate land distribution and unequal taxation fed the Hukbalahap (Huk) guerilla revolt against the government, which was defused in the early 1950s by a resettlement and amnesty program devised during the presidency of Elpidio Quirino by Ramon Magsaysay, who became president in 1953. Ferdinand Marcos became the first president to win (1969) a second term after defeating President Diosdado Macapagal in 1965. In 1972, facing a Muslim revolt in the south, a leftist rural insurgency, and student unrest, Marcos declared martial law.He restored law and order, promoted social and economic reforms (often at the expense of his political foes), and created a political machine that remained dominant after martial law was lifted in 1981. Critics charged that he also enriched himself and his friends at the expense of the country. On Aug. 21, 1983, Marcos' chief political rival Benigno S. Aquino, Jr. , was assassinated as he returned to the Philippines from exile. Marcos loyalists were accused of complicity in the killing, which touched off waves of popular protest.The opposition gained in the 1984 legislative elections and a left-wing insurgency grew steadily, fueled by government repression and a declining economy. To renew his mandate, Marcos called early presidential elections, which were held on Feb. 7, 1986. Opposition leader Corazon Aquino and her running mate Salvador Laurel were backed by much of the business community and the influenti al Roman Catholic Church. When the National Assembly declared Marcos the victor amid widespread charges of electoral fraud, Aquino launched a campaign of nonviolent resistance to secure the post many believed she had won.On February 22, when defense minister Juan Ponce Enrile and army deputy chief of staff Lt. -Gen. Fidel Ramos resigned, huge crowds of ordinary Filipinos turned out to protect the dissident military leaders, and the United States increased its pressure on Marcos to step down. On February 25, after Marcos and Aquino held rival inaugurations, Marcos left for exile in the United States, which quickly recognized Aquino as president. Aquino took steps to restructure the government and the military, restore civil liberties, promote free enterprise, and retrieve public monies illegally appropriated by Marcos and his cronies.She freed political prisoners, announced her desire to negotiate with leftist leaders, and agreed to honor the treaty allowing the United States to oper ate military facilities at Clark Air Base and Subic Bay Naval Base. Despite popular support, however, Aquino faced formidable problems. These included the Communist insurgency, the weak economy, widespread social injustice, continued opposition from Marcos backers, and squabbles within her own diverse coalition. Unable to reach a negotiated settlement with Communist insurgents, she was also criticized for failing to halt corruption.Marcos died in 1989, but many former allies, including former defense minister Juan Ponce Enrile challenged her and Vice President Salvador Laurel, who resigned as foreign minister in 1987 and was named head of the opposition Nacionalista party in 1989. In December 1989, after the most serious of several coup attempts by dissident soldiers was quelled with U. S. military aid, a six-month limited state of emergency was declared. Aquino survived a seventh coup attempt in October 1990.In 1991 the eruption of Mount Pinatubo forced the United States to abandon Clark Air Base, and the Philippine Senate rejected a new 10-year lease for the country's remaining U. S. military facility, Subic Naval Base, weakening the historic ties between the two countries. Defense minister Fidel Ramos, a long-time Aquino supporter who helped her survive seven coup attempts by dissident soldiers, won a seven-way presidential contest in May 1992 with only 23. 5% of the vote. He assumed the presidency on June 30.The last of the U. S.  military and naval units were withdrawn from the Philippines in November, ending a presence that had existed since 1898. Mount Mayon, a volcano situated 330 km (205 mi) south of Manila, erupted in February 1993. He fought for the Philippines 2000 Tiger Economy. His term brought about a progress to the Philippines. The Asia Pacific Economic Congress (APEC) was held in the Philippines during his term. Replacing him was the present President Joseph Ejercito Estrada. Winning the May 11, 1998 election, many controversies arises and Filipinos looking forward to a better future having him as the new president.