Spanking as a Way of Child Discipline

Guardians use control to show their kids the distinction among good and bad. The sort of control guardians use is altogether up to them at the same time, â€Å"ninety percent of guardians state that they have utilized [spanking] as a mean of order on their kid, and most guardians state that it was utilized on them when they were youngsters† (James). Beating is a type of order that has been utilized by numerous guardians; however it is presently turning into the strategy that is being disliked by most specialists and numerous guardians. The American Academy of Pediatricians state that beating may really accomplish more mischief than good†(Eisenhauer), implying that the hitting won't right the issues that the youngster has, yet just aggravate them. In certain nations around the world, for example, Norway and Sweden, chose authorities have made it absolutely illicit for guardians to punish their kid. Since this happened Oakland, California has built up an authority â€Å"No Spanking Zone. † This proposes an inquiry, is beating a decent type of control? From what the specialists state it absolutely shows up not to be and I think most guardians will in general concur with them that hitting isn't a satisfactory type of order any longer. Be that as it may, as indicated by the Critique of Anti-Spanking Study, found in Assertive Discipline, â€Å"experts don't all concur that beating is unsafe and some accept that mellow punishing is a helpful type of discipline† (Canter). Likewise a similar report said â€Å"72% of individuals studied despite everything think that its satisfactory to rebuff a kid by hitting them† (Canter). These are totally different ends than the one found by different specialists and individuals asked previously. Carrying the peruser to the end that all order is a type of assessment. Most sentiments despite everything lean toward hitting being a type of misuse and that punishing a kid is absolutely unsuitable on the grounds that striking a little youngster won't really instruct them to be acceptable. Beating likewise harms youngsters intellectually and punishing a kid is the same as hitting another person. Most of guardians that hit their children are at the purpose of dissatisfaction and outrage where they feel that beating is the exact opposite thing left for them to do. In the first place, striking a youngster won't instruct them to be acceptable; it really makes them change the way that they take a gander at things. Indeed Parents News says â€Å"spanking [children] may have some possibly long haul impacts, for example, expanding the mischief, animosity, vicious or criminal conduct, debilitated learning, gloom, and in most pessimistic scenario suicide† (Kuttner 46). The things that are refered to here are disturbing and they express the worry that beating is something beyond a discipline. As said before punishing â€Å"is the least viable approach to discipline† a kid for two reasons; the two reasons show the kid nothing the distinction among good and bad. The main truth is that punishing befuddles the kid. How might they determine what [the spanking] means† (James)? The explanation that hitting confounds them is essentially this; â€Å"parents are the case of the distinction among right and wrong† (Edwards). Essentially all punishing is doing is telling the kid is that each time someone accomplishes something incorrectly they ought to be smacked for the misstep they made. Furthermore, beating basically introduces a feeling of â€Å"fear and resentment† towards the parent. The main outcome that originates from making a kid dread the parent is simply converse what is attempting to be cultivated; discipline. On dreading the parent, the kid will likewise lose regard for their parent and make the connection among parent and youngster become extremely powerless. â€Å"Discipline won't work if guardians don't have a decent connection with their child† says Dr. Imprint Wolraich (Canter). This statement just features how beating a kid will debilitate the regard that is required among kid and parent. Thusly, the youngster doesn't realize that he/she did anything incorrectly on the grounds that the kid has no regard for the parent any more. These models demonstrate how beating doesn't show the kid to be acceptable, yet it changes the way that youngsters approach things. Besides, hitting a youngster likewise harms them intellectually. Kids that are hit lose regard for their folks as well as lose regard in themselves. They begin to accept that they are terrible children and they may likewise believe that their folks don't care for them. In any case, not exclusively are these youngsters pained at home by being hit, they are additionally disturbed at school: â€Å"There is some proof from a British report that [children] might be less ready to learn in light of the fact that physical discipline decreases a kid's I. Q. † (Burnett). This is one genuine case of how punishing is an inappropriate kind of control since it show how the learning procedure is affected. The main thing that hitting assists kids with learning is that it is satisfactory for them to utilize viciousness as a solution for any issue. Guardians don't realize that they are intellectually harming their youngster as appeared here: â€Å"although most guardians who punish mean well, they may really make hurt via preparing their kids manage strife by utilizing violence† (Kuttner 48). Emotional wellness is truly influenced by hitting on the grounds that the youngster is befuddled between the distinction of what is correct and what's going on. Hitting children can likewise prompt mental issues not far off as well. The biographies of famous people Adolf Hitler among them-record inordinate physical discipline during childhood† (Edwards). This speaks to that beating may have great momentary impacts, yet not far off physical discipline will make your kid have extreme mental issues. The most noticeably awful part about hitting youngsters is that it really doesn't instruct them to be better individuals, in actuality it will just make them increasingly forceful towards others. It is similarly as awful to punish a youngster since it makes them need to utilize power to take care of their own issues. Hitting a youngster is the same than hitting another person. Child rearing Magazine says â€Å"hitting a kid doesn't make instruct them anything other than to have a ‘might makes a right' demeanor towards others† (Kuttner 52). This implies utilizing beating as a disciplinary technique possibly instructs them that hitting somebody when they accomplish something incorrectly is the best activity. Another magazine that manages child rearing issues fundamentally says something very similar regarding physical discipline. â€Å"We don't state to our kids (the vast majority of us, at any rate), ‘Hitting is correct' or ‘Hitting is something worth being thankful for to do. We don't generally accept that it is ideal to hit individuals. The majority of us are not ‘in favor' of hitting youngsters. In any case, a significant number of us (the majority of us, really) carry on as though it really is ideal to do† says Murray Straus, a columnist for Parents. I feel that the principle issue is that guardians are not educated all around ok on the issue that punishing is so terrible. The last statement shows that guardians are absolutely ignorant that they are in any event, harming their youngster in light of the fact that the guardians â€Å"behave as though it really is great to do. Something else that was drawn out into the open was this: â€Å"studies of entire detainment facilities populaces everywhere throughout the Western world show that crooks who utilized savagery on their casualties perpetually had brutality utilized against them when they were children† (Straus 131). I imagine this likewise ties back to hitting being an approach to take care of issues, yet in these conditions the detainees utilized considerably more than simply hitting. This additionally shows when you hit a youngster it will impact them at some point in their life. Animosity is something else that has been seen as affected by physical discipline. â€Å"Children have been seen as more forceful when hit for discipline than other kids that have been trained by other means,† says Nancy (Breen). Punishing is a sort of order that brings out animosity in youngsters and instructs kid that it is satisfactory for them to hit others. Thus, hitting a youngster is the same than hitting another person. The fundamental explanation that guardians despite everything demand utilizing beating as a type of control is on the grounds that they see brisk outcomes. We felt the breaks and things weren't working for him thus we found that only a little smack on the behind would stand out enough to be sufficiently noticed to where you could teach him†, said Andrea Fouriezos in a meeting with Parenting Magazine. However, this just implies the guardians are utilizing hitting if all else fails sort of discipline. This is downright terrible on the grounds that they are utilizing it out of disappointment and when nothing else is working. I think Dr. Imprint Wolraich said all that needed to be said we he stated, â€Å"we're urging [parents] to search for different choices which have been demonstrated to be effective† (Straus 128). In the event that a specialist empowers different types of control than one needs to realize that beating is an inappropriate way to deal with training your youngster. In end to hitting your youngster, I feel it is an extremely terrible methodology when endeavoring to train your kid. In addition to the fact that spanking effects them intellectually it doesn't instruct them to be acceptable. Also, hitting instructs youngsters that viciousness is the fix to each issue. So next time when your youngster accomplishes something incorrectly please consider an elective strategy for discipline other than beating them since it will possibly prompt more issues when the kid gets more established.

Red Badge Of Courage Self Importance Essay Example For Students

Red Badge Of Courage Self Importance Essay Zack AndreRED BADGE OF COURAGERed Badge of Courage Physical and passionate agony is the thing that the worn out solider represents in the book. The worn out solider torment originates from the entirety of the terrible things related with war. Him going insane brings enthusiastic torment and the physical torment is welcomed on by the endu rances of war. There was a worn out man, fouled with residue, blood and powder stain from hair to shoes, who walked unobtrusively at the adolescents side. The worn out solider additionally describes the durability individuals can charm. Indeed, even through the brutality of war individuals will discover something within them, defeat it and not let it trouble them. The worn out solider goes out and survives the extreme strengths of war yet he discovers something within him to live through it. The ideal solider is the thing that Jim Conklin brings to the book. Jim never gripes about war and battles on a par with the following man. A large number of the individuals admire Jim in light of the fact that he is so solid willed. The regiments nearly admire Jim in a profound manner find ing harmony within them when they consider him. It is a disaster when Jim kicks the bucket on account of the entirety of the ethical motivation he gave the regiment. Consistent with his character Jim kicks the bucket a tranquil and serene demise not conveying any of the regiment. Wilson speaks to the different sides of human instinct. In the start of the book Wilson is a mean intense person that nobody loved. This outward demonstration of being tuff is only a front of the genuine idea of Wilson. It is normal for individuals to cover their actual natur e before new faces. Towards the finish of the book Wilson begins to think about Henry. hen Henry is harmed and he doesnt attempt and battle different men any longer. Consistent with human instinct once times begin getting progressively troublesome and Wilson turns out to be more comforta ble with his enviro nmental factors he rises above into the quiet sympathetic individual he truly is. The entirety of the characters in the Red Badge of Courage speak to some part of man either genuinely or inwardly. This association between the characters and the peruser make the book consistent with life and progressively authentic. Since the characters feel so genuine, phy sically and inwardly, the peruser has a simpler time identifying with them.

IUB in BD Writing Sample - How to Find the Best Essay?

IUB in BD Writing Sample - How to Find the Best Essay?For better preparation, it is important to prepare the IUB in BD writing essay samples. This will help you gain better knowledge of the standard essay style. In fact, when you are preparing for an essay project, you should prepare IUB in BD writing sample so that you would not make mistakes when actually going to write.For better preparation, you can start by reading sample essays in this topic or instead of reading these, you can read reviews on IUB in BD writing. You can find these reviews online and you can search the reviews from the search engines. In fact, you can even hire someone to do this for you.After you have read the samples, review the content of the essay and what the topics are. After reviewing, you can now write a good sample essay. You must realize that there are many sites that offer great services but you must have a lot of patience if you want to achieve great writing skills. Otherwise, it will be very hard fo r you to write good essay.These IUB in BD writing samples are meant to help you a lot. The first thing that you need to do is to find a good writer. In this case, you can ask the help of your friends, classmates, or your relatives. Just choose someone who is knowledgeable in the topic and someone who have some experience in writing.When you are choosing the writer, it is important to consider what type of the essay is required for the subject matter. It is better if you can have a discussion with the writer about what type of essay would be good. Or you can ask him or her to provide you a couple of samples for you to preview. When you are choosing the samples, make sure that they have a topic that is related to the topic that you are writing about.Do not choose the essay randomly because there are websites that offer you free samples. These samples are usually a single page of text. Then, they ask for your feedback. By reviewing these samples, you will be able to assess the quality of the writer and you will also be able to know how experienced the writer is.Besides these, there are also various forms that you can request the writer to do for you. Before the project is ready, make sure that you give the writer a deadline. Once the essay is ready, you can then ask him or her to make any changes you want to. If you are confident enough, you can ask the writer to rewrite the entire essay for you.Finally, it is important to practice the essay that you have written. This is to avoid making the same mistake again. So make sure that you have practiced this essay as much as possible. If you do this, you will have a better chance of making the best IUB in BD writing sample.

How to Register to Vote in U.S. Elections

Registering to vote is required in order to cast ballots in elections in all states except North Dakota. Under Articles I and II of the U.S.  Constitution, the manner in which federal and state elections are conducted are determined by the states. Since each state sets its own election procedures and regulations – such as voter identification laws – it is important to contact your state or local elections office to learn your state’s specific election rules. How to Vote With the exception of state-specific rules, the basic steps to voting are the same almost everywhere.Voter registration is required in every state except North Dakota.Every state allows absentee voting.Most states assign voters to vote at specific polling places or voting locations.The U.S. Election Assistance Commission lists federal election dates and deadlines by state. Who Cannot Vote? The right to vote is not universal. Some people, depending on their circumstances and state laws, will not be allowed to vote. Non-citizens, including permanent legal residents (green card holders), are not allowed to vote in any state.Some people who have been convicted of felonies cannot vote. These rules may vary by state.In some states, persons who have been legally declared mentally incapacitated cannot vote. What is Voter Registration? Voter registration is the process used by the government to ensure that everyone who votes in an election is legally eligible to do so, votes in the correct location and only votes once. Registering to vote requires that you give your correct name, current address and other information to the government office that runs elections where you live. It might be a county or state or city office. Why is Registering to Vote Important? When you register to vote, the elections office will look at your address and determine which voting district you will vote in. Voting in the right place is important because who you get to vote for depends on where you live. For example, if you live on one street, you may have one set of candidates for city council; if you live the next block over, you may be in a different council ward and be voting for completely different people. Usually, the people in a voting district (or precinct) all go to vote in the same location. Most voting districts are fairly small, though in rural areas a district can stretch for miles. Whenever you move, you should register or re-register to vote in order to make sure you always vote in the right place. Who Can Register to Vote? To register in any state, you need to be a U.S. citizen, 18 or older by the next election, and a resident of the state. Most, but not all, states have two other rules as well: 1) you cant be a felon (someone who has committed a serious crime), and 2) you cant be mentally incompetent. In a few places, you can vote in local elections even if you are not a U.S. citizen. To check the rules for your state, call your state or local elections office. College Students: College students who live away from their parents or hometown can usually register legally in either place. Where Can You Register to Vote? Since elections are run by states, cities, and counties, the rules on registering to vote are not the same everywhere. But there are some rules that apply everywhere: for example, under the Motor Voter law, motor vehicle offices across the United States must offer voter registration application forms. Other places required the National Voter Registration Act to offer voter registration forms and assistance include: state or local government offices such as public libraries, public schools, offices of city and county clerks (including marriage license bureaus), fishing and hunting license bureaus, government revenue (tax) offices, unemployment compensation offices, and government offices that provide services to persons with disabilities. You can also register to vote by mail. You can call your local elections office, and ask them to send you a voter registration application in the mail. Just fill it out and send it back. Election offices are usually listed in the phone book in the government pages section. It may be listed under elections, the board of elections, supervisor of elections, or city, county or township clerk, registrar or auditor. Especially when elections are coming up, the political parties set up voter registration stations at public places like a shopping mall and college campuses. They may try to get you to register as a member of their political party, but you dont have to do so in order to register. NOTE: Filling out the voter registration form does not mean that you are actually registered to vote. Sometimes application forms get lost, or people dont fill them out correctly, or other mistakes happen. If in a few weeks you have not received a card from the elections office telling you that you are registered, give them a call. If theres a problem, ask them to send you a new registration form, fill it out carefully and mail it back. The Voter Registration card you receive will probably tell you exactly where you should go to vote. Keep your Voter Registration card in a safe place, its important. What Information Will You Have to Provide? While voter registration application forms will vary depending on your state, county or city, they will always ask for your name, address, date of birth and status of U.S. citizenship. You also have to give your drivers license number, if you have one, or the last four digits of your Social Security number. If you dont have either a drivers license or a Social Security number, the state will assign you a voter identification number. These numbers are to help the state keep track of voters. Check the form carefully, including the back, to see the rules for the place where you live. Party Affiliation: Most registration forms will ask you for a choice of political party affiliation. If you wish to do so, you can register as a member of any political party, including Republican, Democrat or any third party, like Green, Libertarian or Reform. You can also choose to register as independent or no party. Be aware that in some states, if you dont select a party affiliation when you register, you will not be allowed to vote in that partys primary elections. Even if you do not select a political party and do not vote in any party primary elections, you will be allowed to vote in the general election for any candidate. When Should You Register? In most states, you need to register at least 30 days before Election Day. In Connecticut, you can register up until 14 days before an election, in Alabama 10 days. Federal law says that you cant be required to register more than 30 days before the election. Details on registration deadlines in each state can be found on the U.S. Election Assistance Commission Web site. Six states have same-day registration - Idaho, Maine, Minnesota, New Hampshire, Wisconsin and Wyoming. You can go to the polling place, register and vote at the same time. You should bring some identification and proof of where you live. In North Dakota, you can vote without registering. Parts of this article are excerpted from the public domain document I Registered, Did You? distributed by the League of Women Voters.

A Consensus On Our Policy Analysis Framework - 752 Words

In this paper I will be discussing how our class came to a consensus on our policy analysis framework. To understand what we are attempting to accomplish, you need to understand the denotation of policy analysis. Policy analysis is a technique used in public administration so individuals can evaluate and scrutinize policies. Policy analysis is not only limited to policy’s that are already enacted, policy analysis can be used to analyze perspective policy’s. There are already a handful of policy analysis frameworks available for use. These include: Chambers 2009, Gilbert and Terrell 2009, Popple and Leighninger 2004, and Dobelstein 2003. Many of the frameworks are heavily influenced by the work of Eveline Burns, who was prevalent in the 1940’s and 1950’s. While these frameworks would have been suitable to use for our analysis our class chose to create our own framework to help with analysis. In these next few paragraphs I will explain how and why we chose w hat we did. The first part of our policy analysis framework that we made was the goals and objectives section. We took this specific concept from Chambers framework, although many of the other frameworks also use this concept. The class came to a consensus as to what the definition would mean specifically. We all chose to measure the policy’s intended impact, as well as the policy’s actual impact. We also agreed on that participation in the program helps as a stepping stone for these individuals. What we mean by this isShow MoreRelatedNet Map : A Four Stage Iterative Approach1525 Words   |  7 PagesNet-Map employs a four-stage iterative approach: ââ€"  Step 1: Problem definition - Scope of analysis ââ€"  Step 2: Identification of actors ââ€"  Step 3: Network mapping, relationship discussion - actors’ incentives and actors’ influence ââ€"  Step 4: Network analysis and follow up questions Step 1: Net-Map begins with defining the problem and in so doing, draws the scope of analysis. 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Gun Control And The United Kingdom - 952 Words

In 2015, there are have been 312 mass shootings all across the United States. Within the 312 mass shootings there has been 20 school shootings, including the Umpqua Community College shooting that just happened nearly a month ago. Both sides of the political spectrum cannot come with a Bi-partisanship agreement on guns. Even though Congress cannot decide whether or not to in act some type of gun control order what if gun control was not the answer? Gun Control, are a set of laws and policies of transfer, ownership, sale, manufacture, and use of fire arms. The United Kingdom and United States have both very different regulations on arms. The United Kingdom has very strict gun possession laws. Were as the United States is very lenient with obtain a license and a weapon. In their Constitution it states that, â€Å"†¦The right of the people to keep and bear arms, shall not be infringed.† Gun Control first seemed to be vaguely brought up towards the end of the year of when the Columbine Shooting that happened, recently the Sandy Hook shooting. Mass shootings like the ones we hear about have been around since 1984. In 2012 is when this started getting a lot of media attention and politics started to take notice something should be done to stop these from happening. On one side of the argument you have people who are considerably impacted by these events and believe that guns are seen more as a weapon than anything else. I would consider this to be more of the Liberal views on theShow MoreRelatedThe uses of Firearms by civilians are very dangerous, and its history needs to be studied. 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Finance Reporting And Corporate Governance â€Myassignmenthelp.Com

Question: Discuss About The Finance Reporting And Corporate Governance? Answer: Introducation The financial statements of the companies are prepared according to the instructions provided in the generally accepted accounting principles (GAAP). The GAAP of different countries is different, for example, the Australian companies follow AASB GAAP, the companies in USA follow US GAAP, and there is international GAAP also being prescribed by IASB. The generally accepted accounting principles are set by referring to the basic accounting concepts and principles such as cost and fair value principle, concept of accrual and prudence, principles of double entry etc. The principles of historical cost state that the assets of an entity should, for first time, be recorded based on the historical cost (Broadbent Cullen, 2012). Further, there are few assumptions that are required to be made in preparation of the financial statements of the entities. The primary among them are the assumption of monetary unit and economic entity. As per the monetary unit assumption, the accounting records should include only the transactions capable of being expressed in monetary terms. The assumption of economic entity states that the activities of an entity are separate and distinct from those of its owners. It implies that the entity has a legal status separate from its owners (Broadbent Cullen, 2012). Further, the historical cost convention provides a basis for measurement of the financial items such as assets and liabilities. As per the historical cost model, an item of asset is recorded in the financial statements at the cost at which it was acquired. The historical cost convention assumes that the value of an item of asset being recognized in the books at the historical cost would remain unchanged over the period of t ime. However, this assumption of historical cost convention does not seem to be appropriate because the value of items of assets may change in future (Lee, 2007). The impact on comparison of the financial statements of three items such as accounting convention and accounting standard, consolidation, and foreign currencies is significant. In particular if one is looking compare Nestle (USA) with Patties Food Limited (Australia), the provisions of GAAP will play a significant role. The consolidated financial statements of Nestle are prepared under the IASB GAAP while that of Patties Food Limited are prepared under AASB GAAP (Nestle, 2016). The accounting conventions and accounting standards provided under the US GAAP are different from that provided under the AASB GAAP. Although the basics are same but differences exists in presentation and measurement of certain items of financial statements. Further, while comparing the financial statements of two entities, it should also be seen that the financial statements are consolidated or standalone. The consolidated financial statements comprises of the financial statements of parent and all its subsidiaries (Robinson et al., 2015). The comparison of two entities would not be fruitful if ones financial statements are consolidated and others are standalone. Further, the foreign currency transactions in the financial statements are also crucial to be taken into account for comparison purposes. The financial figures may substantially differ due to involvement of the foreign currencies. The profit or loss on account of foreign currency translation may affect the financial position of the company severely. Explanation of Similarities and Differences The consolidated financial statements of Nestle have been prepared based on the GAAP prescribed by IASB. Thus, in preparation of the financial statements of Nestle, the international accounting standards have been followed. On the other hand, the financial statements of Patties Food Limited have been prepared applying AASB GAAP (Pattiesfoods, 2015). Thus, the financial statements of Patties Food Limited have been prepared on the basis of Australian Accounting Standards. The provisions of accounting standards under two GAAPs may be different but the basic principles and concepts are same. Both the accounting frameworks such as IASB as well as AASB follow the accounting concept of accrual and historical cost basis in preparation of the financial statements. The consolidated financial statements of Nestle are being prepared under the IAS 27 while the consolidated financial statements of Patties Food Limited have been prepared under the AASB 127 (AASB 127, 2007). The provisions of the IAS 27 and AASB 127 are similar, thus, the consolidation processes would be same for Nestle (under IASB framework) and Patties Food Limited (under AASB framework). In regards to foreign currency transactions, it has been observed that AASB 121 has been framed on the same lines of IAS 21. However, there are few presentation requirements in AASB 121 which have been set differently as compared to IAS 21 (AASB 121, 2015). Changes in IFRS Nestle prepares its consolidated financial statements under the IASB framework thus the changes in the international financial reporting standards would affect the financial statements of Nestle. There have been a series of changes in the IASB financial reporting standards over the past few years (EY, 2016). The major changes have been observed in the areas of accounting for financial instruments, lease accounting, revenues from contractors, consolidation of the financial statements and defined benefit plans of employees. The changes in all these accounting standard would affect the financial statements of Nestle in the coming periods. For example, now lease accounting would under the single model and all leases would be shown on the face of balance sheet rather showing under the balance sheet as foot note (EY, 2016). Nestle Delivers Benefits to People through Food Nestle aims at delivering the best food products to its customers. The company works under the strategy of identifying the differing needs of the customers and exploring new products and services to serve them in the better manner (Nestle, 2017). The company is inspired by healthier lives and it makes proactive efforts to educate the customers by disseminating nutrition knowledge. The company promises the use of quality material in making the health products. The company has huge research and development capabilities that enable it to invent healthier products for the customers. The company enjoys digital innovation as one of its major competitive advantages (Nestle, 2017). The strategic road map of Nestle depends upon the pillar depicted in the diagram given below: Figure 1: Strategic Road Map of Nestle (Nestle, 2017) The Basis of Strong Principles The board of directors of Nestle group is focused on achieving the sustainable growth that enables the group to survive in the long run. The board considers pertinent to strike out the balance between the needs of owners, lenders, society, and the environment. The impetus of the board is on enhancing and strengthening the corporate governance in the company. Further, the board seeks proper alignment between the values and strategies of the company and its business models. According to the governance policy of the company, the transparency in the financial reporting is of utmost importance. The company makes different committees to ensure that the financial reporting is kept transparent. The audit committee and nomination and remuneration committee works in these areas (Nestle, 2017). Adjusting journal entries on 30th June 2013 Particulars Debit Credit Supplies expense 2,400.00 Supplies 2,400.00 (Being supplies consumed) Interest expense 1,000.00 Accrued interest 1,000.00 (Being interest on note payable charged for 5 months) Prepaid insurance 600.00 Insurance expense 600.00 (Being insurance used for 4 months) Consulting revenue 1,100.00 Unearned consulting revenue 1,100.00 (Being unearned consulting revenues booked) Accounts receivables 2,000.00 Graphic revenue 2,000.00 (Being earned graphic revenues booked) Depreciation 1,500.00 Accumulated Depreciation 1,500.00 (Being depreciation expense booked) Unadjusted trial Adjustments Adjusted trial Debit Credit Debit Credit Debit Credit Cash 9,500.00 9,500.00 Accounts receivables 14,000.00 2,000.00 16,000.00 Equipment 45,000.00 45,000.00 Insurance prepaid 1,800.00 600.00 1,200.00 Salary expense 30,000.00 30,000.00 Supplies 3,700.00 2,400.00 1,300.00 Advertisement expense 1,900.00 1,900.00 Rent expense 1,500.00 1,500.00 Utilities expenses 1,700.00 1,700.00 Notes payable 20,000.00 20,000.00 Accounts payable 9,000.00 9,000.00 Jill Salzer, Capital 22,000.00 22,000.00 Graphic revenue 52,100.00 2,000.00 54,100.00 Consulting revenue 6,000.00 1,100.00 4,900.00 Supplies expense 2,400.00 2,400.00 Interest accrued on note (20000*12%*5/12) 1,000.00 1,000.00 Interest expense 1,000.00 1,000.00 Insurance expenses 600.00 600.00 Unearned consulting revenue 1,100.00 1,100.00 Accumulated Depreciation 1,500.00 1,500.00 Depreciation expense 1,500.00 1,500.00 Total 109,100.00 109,100.00 8,600.00 8,600.00 113,600.00 113,600.00 Income Statement for the Period ended on 30th June 2013 Particulars Debit Credit Revenues Graphic revenue 54,100.00 Consulting revenue 4,900.00 Total 59,000.00 Expenses Salary expense 30,000.00 Advertisement expense 1,900.00 Insurance expenses 600.00 Rent expense 1,500.00 Utilities expenses 1,700.00 Supplies expense 2,400.00 Interest expense 1,000.00 Depreciation expense 1,500.00 Profit 18,400.00 Statement of change in equity for the Period ended on 30th June 2013 Jill Salzer, Capital 22,000.00 Add: Profit for 6 months 18,400.00 Closing balance 40,400.00 Statement of financial position for the Period ended on 30th June 2013 Amount Amount Assets Current assets Cash 9,500.00 Accounts receivables 16,000.00 Insurance prepaid 1,200.00 Supplies 1,300.00 Non-Current assets Equipment 45,000.00 Accumulated depreciation (1,500.00) Total 71,500.00 Liabilities Current Liabilities Accounts payable 9,000.00 Interest accrued on note (20000*12%*5/12) 1,000.00 Unearned consulting revenue 1,100.00 Non-Current Liabilities Notes payable 20,000.00 Equity Jill Salzer, Capital 22,000.00 Profit for 6 months 18,400.00 Total 71,500.00 References Broadbent, M. Cullen, J. 2012. Managing Financial Resources. Routledge. Robinson, T.R., Henry, E., Pirie, W.L., Broihahn, M.A. 2015. International Financial Statement Analysis. John Wiley Sons. Pattiesfoods. 2015. Annual report of pattiesfoods 2015. Retrieved September 18, 2017, from https://pattiesfoods.com.au/system/investor_documents/files/000/000/193/original/Annual_Report_2015.pdf?1445312740 AASB 127. 2007. Consolidated and Separate Financial Statements. Retrieved September 18, 2017, from https://www.aasb.gov.au/admin/file/content105/c9/AASB127_07-04_COMPjul07_07-07.pdf AASB 121. 2015. The Effects of Changes in Foreign Exchange Rates. Retrieved September 18, 2017, from https://www.aasb.gov.au/admin/file/content105/c9/AASB121_08-15.pdf 2016. IFRS Update of Standards and Interpretations in Issue at 31 March 2016. Retrieved September 18, 2017, from https://www.ey.com/Publication/vwLUAssets/IFRS_Update_of_standards_and_interpretations_in_issue_at_31_March_2016/$File/IFRS%20Update-March2016.pdf Nestle. 2016. Annual report of Nestle 2016. Retrieved September 18, 2017, from https://www.nestle.com/asset-library/documents/library/documents/annual_reports/2016-annual-review-en.pdf Nestle. 2017. Strategy of Nestle. Retrieved September 18, 2017, from https://www.nestle.com/aboutus/strategy Nestle. 2017. Corporate Governance. Retrieved September 18, 2017, from https://www.nestle.com/investors/corporate-governance Lee, T.A. 2007. Financial Reporting and Corporate Governance. John Wiley Sons

Affirmative Action...Why essays

Affirmative Action...Why essays In the beginning of the 1960s minorities and women were treated as though they were sub-human. They were thrown in jail for no reason, given stereotypes by the majority, and cursed upon in the streets. An uprising began to occur called the Civil Rights Movement. They called for the fair treatment of all men regardless of race. In the following years, President Lyndon B. Johnson took steps to write what is to be known today as the Civil Rights Act of 1965. With this bill came affirmative action. Affirmative action enabled minority men and women to get jobs that they would otherwise never get. To Johnson, affirmative action grew from the belief that the Constitution guarantees more than just an end to illegal. The act tried to create a just method of obtaining jobs during the racial times of the 1960s and 70s. In 1965, President Johnson used the term affirmative action to inform federal contractors to treat job-applicants and employees without regards to their race, color, religion, sex, or national origin (La Noue). In the preceding year the Civil Rights Act of 1964 was passed simply to make laws fair to all races, sexes, and religions; or color-blind. However, such a movement went further than merely giving equal opportunities to everyone. The United States took upon itself the responsibility to give opportunities to minorities by giving them favors such as: hiring, promotion, college admission, and the awarding of government contracts. Such policies did not express the true meaning of equal opportunities, which was introduced in the Civil Rights Act of 1964 and provided for a means in which all people would receive equal treatment, but rather took its own steps into a form of discrimination. Affirmative action is hinder on Americas working world by taking away job opportunities form those peoples that are more qualified to hold that position. Imagine that you have just gra...

UnitsDimentions Measures and calabration Essays - Systems Of Units

UnitsDimentions Measures and calabration Essays - Systems Of Units Units,Dimentions, Measures and calabration. CHEMTUTOR Measurement is the most useful form of description in science. Often the most useful measurements are those that have a number and a unit, such as 12.7 inches.' Here '12.7' is the number and 'inches' is the unit. This unit of inches in the example is one of the common units in the dimension of length. A number, then, is an expression in numerals. A unit is a recognized way to divide the essence of a dimension for measurement, and a dimension is a measurable physical idea. Here is a bit of advice you can overlook only at your peril: To become fluent in the subject you should memorize the basic background of information. The following units, dimensions, and measures are so basic to the study of Chemistry that you could always help yourself by memorizing these. The real test of whether you know this well enough is to recognize the dimensions of any measurement and know its symbol and magnitude from the unit alone. DIMENSIONS, UNITS, AND SYMBOLS Notice the symbols of the dimensions as they would be used in formulas. The basic metric symbol or the symbol of the most used metric unit is listed after the metric units. DIMENSIONSYMBOLMETRIC UNITSSYMBOLENGLISH UNITS LENGTHS, l, d, rmeter (+m.p.)mFt, in,Yd, mi, etc. AREAAsq.meter, etc,hectarem2sq.Ft, etc., acre VOLUMEVcu.meter, etc., literm3, Lcu.Ft,cu.in,etc.,gal,Floz. TIMEtsec (+m.p.) sec,min,hr,day,yr,etc.(both metric & English) MASSmKilogram (+ m.p.), AMUkg(slug, rarely used) FORCE (weight)F, FwNewton (+ m.p.)NPound (#), Oz, etc. VELOCITYvmeter/sec,KPH,etcm/secFt/sec, MPH, etc. ACCELERATIONameter/sec.sq., etc.m/sec2.Ft/sec sq., etc. PRESSUREPN/sq.m, atm.,Paatm,Pa*#/sq.in (PSI), inHg, etc. DENSITYDg/cc, Kg/liter, etc.g/cc#/cu.Ft, #/gal, etc. TEMPERATURETCelsius or KelvinCFahrenheit or Rankine ENERGYEJoule (+ m.p.)Jfoot-pound HEATQcalorie (+ m.p.)calBTU (British Thermal Unit) CONCENTRATIONC**gram/L, mol/L, MolarM(#/gal or #/cu.ft, rare) Abbreviations: Ft = foot, in = inch, AMU = atomic mass unit, KPH = kilometers per hour, MPH = miles per hour, gal = gallon, PSI = pounds per square inch, cc = cubic centimeter, inHg = inches of mercury, Pa = Pascal m.p. = metric prefixes, cu. = cubic, sq. = square, atm = atmosphere. *The unit Pa, for Pascal, is a unit of pressure that is the standard unit for the SI system, the MKS system in the metric measurements. The unit of Pascal, however, is rarely used in chemistry. Instead, the unit "atm," for "atmosphere," is still most used in chemistry. **The symbol "B" is now the official symbol for concentration in the SI, but there are still chemistry texts using the "C" as is shown here." The table above lists almost all the dimensions you will need in this course, the symbol for each dimension as it will be used in common formulas, and the units of each dimension. Notice Chemtutor has two systems of measurement displayed that you should know. There are really two commonly used metric subsystems. Most chemistry texts will use the MKS system (meter, kilogram, second) rather than the less-used CGS (centimeter, gram, second) system. A system is defined by its basic measure of distance, mass, and time.We will use the MKS system, also called the S.I., or International System. The symbol for only the basic unit of each dimension in the metric system is on the list. METRIC SYSTEM vs. "ENGLISH SYSTEM" The metric system typically uses only one root word for any basic dimension such as for length, the meter. All the metric units of length use the root word 'meter' with the metric prefixes in the next table. Our common system in the United States is not really a system, but is a thrown-together mess of measurements with no overriding order. Chemtutor, as does most of the United States, calls this group of measurements the English system. While calling it that is a considerable slander on the English people, the United States and Liberia are the only nations on earth to still cling to it. Chemtutor thinks that the English system makes a fine learning tool, along with being wonderfully poetic. You will want to know how to relate the English System to the metric system. Particularly notice the large number of units of length in the English system. This is only a small number of the common ones. We regularly use fathoms to measure depth in water and furlongs to measure distance in horse racing. There are many little-used English length units such as the barleycorn (one third of an inch) that may

Summarize a Financial management article Example | Topics and Well Written Essays - 750 words

Summarize a Financial management - Article Example Moreover, these strategies are examined for ensuring compliance with the financial and regulatory requirements and policies of the banks. The article provides a background to the development of financial markets in the developing countries like Turkey and how the turmoil in these emerging financial markets can affect the global financial scenario. During crisis situation in the economy the role of banks is pivotal as they are considered to be the pillars of any financial system. Therefore, it is suggested in this article that banks need to adopt only those strategies that could lower their risks and improve the control over the financial position of banks in order to reduce the implications on both domestic and international financial setups. The role of asset liability management (ALM) in strategic planning of banks is highlighted in this article suggesting that the aim of such model in banks allows them to efficient manage their funds keeping their risk profiles to lowest levels and to maximize their earnings. The model is considered to be multidimensional which requires simultaneous interaction between different elements of operations in a bank, which requires high level of integration at various levels. Banks have now adopted sophisticated models of ALM; however, the outcome of ALM still depends upon the diverse management strategies followed by banks. The importance of ALM is viewed in this article from the perspective of Turkish banks that faced major financial crisis situation in the Turkish banking industry in late 2000 and early 2001. The reasons highlighted for these financial crises included poor overall macroeconomic conditions in the country and poor regulatory framework to control and manage the activity that was taking place in the Turkish banking sector. The article presents important relevant financial ratios of banks during pre- and during financial crisis periods, which

Write if you agree or disagree and why Essay Example | Topics and Well Written Essays - 750 words

Write if you agree or disagree and why - Essay Example It may seem that companies are reluctant to raise wages because they are trying to protect their interests. However, when one looks at the matter critically, one will discover that an increase in the minimum wage has adverse impacts on the workers. Employers will increase the wages of their workers through increasing the prices of the goods they sell. For example, a retail shop will increase the prices of their goods, which are necessities, to cater for the government’s requirement. The changes in the consumer goods will fall hard on the individuals living below the poverty level because they will have to pay more for such goods (Macurdy n.pag). The government will have increased their purchasing power but also caused them to spend more on their consumptions. They do not benefit because the extra money they have earned goes straight to the profits of their employers. They might have to spend more because the minimal wage bill affects various sphere of the economy. Companies do not only hike prices to meet their profit objectives. They may also lay off workers. The low earners will be forced to look for jobs elsewhere (Macurdy n.pag). This increases in the burden of social workers who have to provide benefits for the unemployed. The law will increase the rate of unemployment, a state that brings with its problems. Employees will have to lose the salary that has helped them survive in the severe economy. The workers who will be retained will be forced to do a lot more for a marginal increase in their salaries. The retrenched workers will have left a gap that can only be filled with the remaining workers. They will be willing to take up the extra work because they will be too grateful to have retained their jobs. However, they will be under strenuous conditions that will reduce their job satisfaction. An increase in salaries will cause the low-income earner lose out on social benefits such as food stamps and subsidised housing charges. A

Moral reasoning and classroom conduct Essay Example for Free

Moral reasoning and classroom conduct Essay The article duplicates a research method previously used by two of the current researchers George Bear and Herbert Richards in 1981 in their research â€Å"Moral reasoning and conduct problems in the classroom. † Each of the 87 male and female participants were assessed for their individual levels of moral reasoning using Kohlberg’s Moral Judgment Interview, Form A by the research assistant. Their classroom behavior was assessed by their teachers using the Conduct Scale of the Behavior Problem Checklist. One of the strengths of the research methodology was that the teachers were blind to the results of the Moral Judgment Interview. This ensured that the teachers did not make a judgment on students’ behaviors based on the assessment of moral reasoning. The scores from these two instruments were therefore independent. Additionally, to further decrease potential rater bias the twelve interview protocol were randomly selected and scored by an independent judge. The scores produced by the research assistant and the independent judge were compared and a high level of correlation was found. Another strength is that there was pre-screening of research participants. Screening ensured equitable representation based on stage of moral reasoning, sex and grade level. The researchers justify eliminating the seven participants with stage one moral reasoning from data analysis on the grounds that this would facilitate easier duplication. This decision is still questionable since neither the current research, nor the one it replicates has accounted for the conduct of stage one students. Thus there is still a gap in the literature on how this category of students rate on their classroom conduct. One major weakness of the study is in the data collection procedures. The classroom conduct of the participants is based on the assessment of teachers. While teachers are the ones who work more intimately with students and are in a better position to assess behavioral outcomes, teacher bias often produces inaccurate data (Reynolds, 1991). As in the case of the interviews, some measures should have been put in place to diminish possible evaluator bias. Another limitation of the study is that the researchers recruited participants from both the elementary and high school levels yet did not make any controls for how this factor could have influenced either moral reasoning or conduct. The nature of the school environment can have an influence on these variables and thus, to ensure uniformity of survey conditions, it is advisable to utilize similar type schools for the survey setting. Where that is not possible or where the researchers desire to recruit participants from different school environments, the necessary controls for these factors need to be discussed in the presentation of data. 1. Identify the primary question(s) of the article. The researchers wanted to discover if the results discovered by Bear and Richards (1981) on the influence of stage of moral development on classroom conduct of middle-class students in Iowa was replicable among culturally diverse students of different ages and grade levels. They also wanted to discover if the influence of moral stage on conduct varied based on sex. 2. Identify the theoretical construct that is being used. The theoretical foundation of the research is Kohlberg’s theory of moral development. This theory postulates that individuals are at different stages of moral development ranging from one to six with each stage hierarchically higher than the other. He further stipulates that moral reasoning impacts and determines observable behavioral outcomes in different life situations. With respect to the classroom setting Kohlberg concludes that the lower the level of moral reasoning, the more disruptive behaviors will be displayed in the classroom and consequently the higher the level of moral reasoning the less problematic behaviors will be carried out in the classroom. 3. Recommend an alternative quantitative approach that could have been used for this study and support your rationale. In order to assess the classroom conduct of students I would recommend, as an alternative to the teacher-evaluated Conduct Scale of the Behavior Problem Checklist, that taped observations of classroom practice be utilized. In this approach the researchers would obtain permission from school administrators and teachers to tape two typical classroom sessions each, with a one-week interval in between. In the three school environments one classroom at each level will be included in the study. There would be one fourth-grade and one fifth-grade classroom at each of the two elementary schools and two eighth grade classrooms at the high school to give a total of six classrooms and twelve video-taped sessions. Independent evaluators would score the classroom behaviors of each of the students in the classroom independently and then their scores will be correlated to ensure inter-rater reliability. The behavior problem checklist would form the criteria for assessment of the videotapes and would be completed for each student in each classroom independently. Missing data would be eliminated from the study during analysis. The strength of this method is that it eliminates the bias that has customary been associated with teacher-evaluated instruments and thus would give a more reliable and hence valid indication of the classroom conduct of students. Classroom teachers will not be briefed as to the complete purpose of the survey so as to eliminate the influence they may exert on classroom conduct in the classroom. Additionally this method ensures that there is consistency in what behaviors are considered and how these behaviors are categorized. The evaluators of video tapes will be standardized prior to the actual evaluation procedure. Bibliography Reynolds, A. J. (1991). Early schooling of children at risk. Education Research Journal, 28, 392-422. Richards, H. C. , Stewart, A. L. , Bear, G. G. (1984). Moral reasoning and classroom conduct: A replication. Paper presented at the 92nd Annual Convention of the American Psychological Association. Toronto, Ontario, Canada: APA. Bear, G. G. , Richards, H. C. (1981). Moral reasoning and conduct problems in the classroom. Journal of Educational Psychology, 73, 644-670.

Durgapur of India Essay -- essays research papers

Durgapur of India Home is where the heart is, and for someone, who has been born and brought up in a place, for someone who has seen the city striking roots amidst the social milieu and become a part of the lives of the people it sustains, the home is a synonym for the heart. Durgapur is a city that matches up to all the above protocol, as far as I am concerned. I used to hear from my grandfather about his journeys to the Bankura High Court, back in the 1930’s. People had to disembark from a train at a halt, not even a stop, called Durgapur. Dense, forbidding forests encircled the railway clearing. There would congregate a myriad assemblage of travelers, and when the group became a multitude, they would set off on bullock carts across the forest which was Durgapur. People had their hearts within their mouths for behind the thick crochet of bushes and the sal and seesam trees lurked many a critter and the abominable brigands, who threw stout sticks at the ankles and then looted the incapacitated victims. Downright chilly, I guess it was. Then came the transformation, thanks to the visionary endowments of one man, Dr. B.C.Roy. He seems to have realized that a state cannot be sustained by a lone city of opportunity. Other cities had to be developed, and if need be, set up. Durgapur falls under the second category of his achievements. And what an achievement it has been. From a sprawling wilderness, it has developed and how! In terms of commerce and industry, it is oft compared to the Ruhr in Germany. Today it houses around 60 large and medium sized industries and umpteen smaller ones. Everything from steel, power, natural gas, paper, chemicals to biscuits, cement and software can be found under production in this city. The f... ... generally associates with an industrial city. Stadiums have been built and the city plays host to many cultural and sports meets. Its political impact is also on the rise and more than 2000 crore rupees have been pumped into it for the last three years. There are clubs for those prefer to be social. Otherwise it is a retreat for sages. The serenity, the almost deafening silence, soothes ones senses. Violence and excitement are concepts alien to Durgapur. Durgapur is where you can still witness the seasonal changes and the city changes likewise. From scorching summers, punctuated by primitive thundershowers, to the aesthetic fall, to the chilly winter – you can feel it all. Durgapur is a supreme fusion of the essential and the ethereal, a fusion I’m proud to be part of. The city endears people, rekindles lost emotions and insurrects new ones, fond ones.

Home Theater Systems

The development of in-home theater surround sound speakers has evolved drastically in the past decade, turning people's generic living areas into replicas of movie theaters. Home theater systems were initially four-channel audio systems created originally by Dolby Digital Surround systems.With the increase in technological advancements throughout the past decade, Dolby Digital has released ts highest speaker system of seven-channels. At first, during the early 50's and 60's the movie industry found that the more channels of sound that was added, the higher enjoyment and response was given back by the audience. Therefore, as a result speakers were added behind the audience for the surrounding sounds and the left and right speakers were then used for the music. The invention of the home theater system generally relates to the reproduction of stereophonic sound.More particularly to the reproduction of the stereophonic sound associated with a video image of some sort. Images and sounds a re reproduced so hat dialog is localized to the video image and ambience or surrounding sound effects are reproduced in a manner that immerses the listener or consumer in realistic or three-dimensional sound field. In previous attempts to reproduce these sounds, numerous monophonic and stereophonic sound systems have been developed in an attempt to achieve reliable sound reproduction. 1] Monophonic audio refers to the reproduction of sound through only one channel. When using monophonic audio you cannot tell which direction the sound was produced.

The Merits of Campaign Finance Reform - 938 Words

Jpz777 03/05/2013 Order # 2087510 The recently concluded national election cycle was defined by frenzied campaigning and feverish advertising blitzes that lasted for more than a year, as American citizens were once again charged with the enormous task of voting for their next leadership class. What began with our forefathers modest experiment in democratic governance, built upon a foundation of informed citizenry selecting candidates who best represented shared values on the relevant issues of the day, has since become slowly distorted by the pernicious influence of corporatized campaign funding. The American political apparatus has traditionally been the arena of the affluent, because like almost every pursuit in this free-enterprise country, political campaigning is a business †¦ and, as in many businesses, success often goes not to the entrepreneur who brings a product to market first but to the one who exploits it best (McManus, 2010). While candidates on the local, state and federal level have always been b eholden to major donors, modern elections were forever transformed from contests of relative merit to proverbial spending sprees after the notorious decision delivered by the Supreme Court in the case of Citizens United v. Federal Election Commission. This landmark 5-4 ruling, made along strictly partisan lines in 2008, reversed more than a century of law regarding electioneering communication and essentially declared that the First Amendments explicitShow MoreRelatedEssay on Campaign Finance Reform1003 Words   |  5 PagesCampaign Finance Reform The politics is a stage for many different characters of whom each is trying to convince their audience to give them the loudest cheer and the grand applause. Politicians who played the acts will do their best and sometimes will do everything to win the hearts of their audience and that means to win at all cost. 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In recent years, political campaigns in the United States have become an increasingly distasteful process in recent years, specifically in regard to the way in which they are funded. Political campaigns are regularly fuel by greed, power and a shady procurement of financial support. This corruption promotes inequitable campaign procedures, and almost never results in a fair and unbiased candidate victory. In recognition of thisRead More John McCain: Modern Progressivism Essay655 Words   |  3 Pages John McCain: Modern Progressivism? nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;Presidential hopeful John McCain seems to want to revive the Progressive Republican Party. With the elections around the corner, McCain’s campaign is off the ground. And the comparisons to former progressive president Theodore Roosevelt are endless. The divide between him and the other major Republican candidate, George W. 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Senator McCain’s platform is â€Å"classic GOP conservatism†¦aRead MoreHistory And The Texas Judiciary System1516 Words   |  7 Pagesthat surrounds political campaigns and the mass amounts of funding began being heavily associated with the judicial selection process because, â€Å"†¦the amount of special-interest money spent in judicial campaigns and the use of increasingly aggressi ve rhetoric in judicial elections [were] just some of the concerns of those who proposed reforming the method of selection† (Klemme). In fact, the correlation between the winning judges and the amount of money within their campaign became so great that, â€Å"†¦becauseRead MoreMother of Parliaments1637 Words   |  7 Pagesyears the Social-Liberal Democratic Party has become an important force in the country. In every constituency each of these two parties has a local organization, whose first task is to choose the candidate and then to help him conduct his election campaign. All Britain s main political parties publish manifestos during general election compaigns. Such publications are the result of a considerable amount of work by senior party members in the period before elections are announced. They are intendedRead MoreThe Political Party Development Act1133 Words   |  5 PagesThis chapter elaborates on three proposed political reform agenda this paper discusses. The Political party development act deals with providing minimal standards for party operations. It also prohibits party switching while encouraging party loyalty and discipline. By amending the Party-list system act of 1995, the definition of party-list sort out. It is for proportional representation, as what the Constitution states. 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Well read and well traveled, Roosevelt expressed his wide array of political thought out of experience as well as an underlying desire to see the United States establish itself as a world power under the ideals of a democratic republicÂâ€"a wolf amongst sheep on the world scene. The nations twenty-sixth president laid the framework for foreign policy as we know it. He pressed reform amongst big business, and rallied for the rights of the