Public vs Private Research Paper Example | Topics and Well Written Essays - 500 words

Public vs Private - Research Paper Example (IFA, 2010) As a public sector manager, establishing solutions to the company should be based on the element of identifying and solving individual problems; not using a solution to solve multiple problems. Each problem cannot be viewed as identical, and as a result each problem will have its own unique solution. In the public sector, the government will seek to find a unitary solution for a multitude of problems and thus is the reason as to why the problems may only be solved in the short term or even not solved at all. It is for that reason the public sector manager must seek to solve problems on an individual analysis. This will aid in the manager providing a long-term solution to the problems that may ail the company (Infor, 2011.). The essential factor is the efficiency of the company and a SWOT analysis of the company will be essential to avoid catalyzing the collapse of the company. Making sure that the each and every problem of the firm is looked into will facilitate the improvement in the function of the company. Another factor that the manager will require to integrate into the company is innovation. In many public sector companies, operations are carried out in an archaic manner as the government puts little or no emphasis on the improvement of a company’s operations. This is something that is evident in the methodologies and functions of several government owned firms, and it is something that benefits the private sector, whose constant search for improvement on their operations and products has resulted in the increased demand for products and services from the private sector. (Infor, 2011). As a public sector manager innovation is always essential in any business circle, and therefore it is important to constantly seek ways and means of improving the fortunes of the corporation; be it in terms of business model, structure, product development or even the product or service in production. Again this will be essential, but to

Macroeconomic Environment of Business Case Study

Macroeconomic Environment of Business - Case Study Example This paper seeks to address whether the expected advantages of the euro as a single currency for Europe was achieved, while in the process, we expect to discover the reasons behind. The euro was introduced in the financial market back in 1999. It is the culmination of the three-stage European Economic and Monetary Union (EMU) which aims to coordinate economic policies. There was a three-year transition period and, after, national currencies from participating countries ceased to exist. Today, states seeking membership to the European Union must adopt this currency as a requirement within varying timetables in the span of ten years based on specified economic factors. The United Kingdom and Denmark, however, is exempted to this policy. Ideally, there is a list of economic advantages in using euro in the European Union. Foremost of this is that it is said to be a tool for political solidarity. On the economic front the following are some of the most important output: As mentioned beforehand, problems not previously anticipated emerged with the introduction of the euro. For instance, a minimal rise in inflation was expected only during the transition period, but until now, Europeans are complaining about skyrocketing prices in commodities. On a more general scale, we have also a report by the Centre for European Policy Studies that the euro is responsible for Italy's plunge into a full-blown recession. (Browne, 2005) In Germany the euro is also believed to have failed in invigorating employment statistics or curb rising prices, insolvencies and general stagnation of the economy. Not just economic managers but senior government officials have floated around the idea of a return to national currencies as a way out of their current economic woes. What is worse, unofficial currencies are currently being circulated in some parts of Germany to replace the euro in business transactions. Vissol (1999, p. 75) tells us that "the short term economic benefit s accruing to consumers through the transition to the euro concern only the minority of consumers who travel and/or cross the borders." He argued that the long term benefits are uncertain and difficult to put across unless an explanation could be given on how the euro will guide the future payment community as a sovereign community and a value system shared by the vast majority. At present, the global economy is recovering but the Eurozone is lagging behind, posting a meager 1% growth. The Germans are fearful of losing their jobs; Italy is on recession while inflation is high. So one might say, there is more than a hint of failure here and euro is in the thick of things. While officials are running around Europe trying to dispel the rumor that the euro is going down the drain, economic managers' prediction and finance ministers' slips shows otherwise or at the very least express trouble. Milestones But if there were a question on whether the euro has been successful so far, the answer would still be indefinite especially if we are to use the foregoing in quantifying a

Database Design of Healthcare Management System

Database Design of Healthcare Management System CHAPTER THREE SYTEM ANALYSIS AND DESIGN 3.0 INTRODUCTION Hospital and healthcare services in general are round-the-neck communities with scores of staff, patients and systems that need constant monitoring and integration with each other. They are demanding places where situations change suddenly and rapid responses are essential. For this reason a fully integrated communications strategy and system is vital to maintain high levels of service and care for patients for mutual gains. In this chapter, discussion would be based on the existing system. First, the existing system would be compared with proposed system. Secondly, the weakness and drawbacks of the existing system shall also be discussed 3.1 INVESTIGATION AND DESCRIPTION OF THE EXISTING SYSTEM The current procedure of accessing healthcare is running on paper operating in â€Å"batch modes distributed medical data is less than l00% accurate and will in turn limit the accuracy in the medical symptom, diagnosis and treatment in emergency cases within the health sector. Poor information storage or the complete lack of it in some cases. Poor collaborative forecasting methods leading to slow order turnaround treatment for patients in dire need of these services Poor management decision in critical rescue period. When doctors needs any records the admin/nurse fetches patients file details in know what kind of problem they are complaining about The current system does not give room for proper accounting, planning, management of resources you cannot even integrate it with the current accounting system No existing or current reports module to help management for proper planning, decision taken, for future plans of the hospital FIG. 3.0 The data flow diagram for the current system 3.2 CRITIQUES OF EXISTING SYSTEM The drawbacks of the existing system are: Inability to have accurate inventory status report It is cumbersome and time-consuming to track patients The general lack of ability to generate instance patients medical history reports on all will affect doctors performance and treatment rate Lack of proper handling of medical records Too much paper materials involved and this results into unnecessary costs Insecurity of Records Workers safety is not guarantee 3.2.1FEW ADVANTAGES OF THE EXISTING SYSTEM The existing current system has the following advantages: It is easier for everyone to use specially people that are not computer literate It is cheaper for hospitals because there will be no need to procure computer hardware and software for Asset Management 3.3 PROPOSED SYSTEM The proposed system will take advantage of information technology tools and capabilities to enhance and automate medical information management for all staff and patients alike. The proposed system will improve system functionalities and bring new capabilities to hospital information management controls 3.4 BUSINESS REQUIREMENTS FOR THE PROPOSED SYSTEM This section outlines the general and functional features mandatory for the applications proposed. Functional Module Requirements; Each hospital observed operates the following high level processes and the system must cater for the following: 3.4.0FAMILY MEDICINE This is a modules designed to keep every record relating to patients. This module contains two features which include: (i) Find a patient record; the patient record is a form which contains every information about: the patient the patient next of kin information service payment option, and employment information (ii) New patient registration; It creates an avenue to enable the record, the treatment given, the clinic been referred to, the mode of payment, etc to be properly stored and retrieved. 3.4.1HUMAN RESOURCES This is a list that contain the names of the personnel (user name) assigned to operate a specific module. The human resources are of two folds namely; Personnel manager; It is a list that contains the details about the management Staff of various departments. Recruit new personnel; this is a form that ensures that newly recruited personnel information is been stored. 3.4.2SCHEDULE The schedule describes the appointment directory. It shows all appointment schedules between calendar months. Admission Centres; These environment comprise of Waiting list Ward, Ward occupancy and bed Nurses list Report and history Waiting List; It shows the list of patients to be admitted to various wards. Nurses List; It is a list that shows the details of the nurses staff and their department. Report and History; It is a list that shows all discharged patients in a particular ward. 3.4.3PHARMACY Pharmacy is a module that contains two major features namely: pharmaceutical centre and stocks management. The pharmaceutical centre has two folds namely: pending orders and pharmaceutical index. While the stock management has eight folds namely: warehouse stocks, stock diary, category management, products management, stocks movement, patients’ order history, stock movement history and diary history. Pending Order; These gives room for the user to view/access the pending orders. Pharmaceutical Index; This enables the user view all pharmacy stock items. To find a stock, entre the barcode and click on find. Ware House Stock; This is an integral part of the stock management designed to view all current warehouse stock. To find a stock: Entre the barcode and click on find. Stock Diary: This is a function of stock management designed to enter the new stock diary. To enter the new stock diary: 3.4.4SPECIALTY CLINIC This is a module that gives information about the various clinics and the patients been referred there. This is of two folds; Pending referred patients, and Find a patient 3.4.5TOOLS AND ENQUIRIES Tools and enquiry is a module that ensures an access to view service fees, telephone directory, and current admitted patients. Service Fees Environment: view service fees environment enables you to view all configure service fees which include service name, amount, department, allow HMO. Telephone Directories: Telephone directories are an environment which enables you to view all phone directories both previous and next record. Current Admitted Patients; The environment enables you to have an access to currently admitted patients details both previous and next record. 3.4.6ACCOUNT AND FINANCE This is a module design to enable one keep and retrieve all information relating to account and finance. This module has six basic features which include: Pending receivables, expenditures, daily cash book, bank account, service fees, reports Pending Receivables; This is an environment that enables you to have an access to pending service fee payments. An environment will be displayed in which the menu bar at the left hand side of the page headed account/ financial mode contains six departments namely: pending receivables, expenditure, daily cashbook, bank accounts, services fees and reports. This enables a user to view and receive pending service payment. Expenditure; It enables users to record new expenditure. Daily Cash Book; It enables user to post cashbook for all department. Bank Account; It enable user to manage bank account. It shows all banks and balance details. It also creates a room for the addition of a new bank account. Service Fees; It enables user to view all service fees/charges Report; It enable user to view financial reports such as the receivable reports, expenses reports and cashbook reports between calendar months. 3.4.7SYSTEM This is an environment designed to enable an individual have access to: system usage logs, user’s rights access control, backup HMS database. System Usage Logs; This is an integral part of system which shows the various event date, event performed, user IP address, event time and department accessed. Users Rights And Access Control; This is an environment designed to show all system users account. Category Management; This enables the user to manage stock category. Product Management; This enables the stock details to be managed. Stock Movement; This aid in the movement of stock from ware house to store, this operation is performed simply by filling in the blank spaces provided and clicking on perform movement. Stock Movement History; This helps to view all stock movement history. it shows stock / item name, batch ID, units moved, the date and notes. Dairy History; This helps to view all stock dairy history. My Account Information; This is a menu bar located at the left hand side and it is accessible in every module. It comprises of: waiting list appointment, my usage / access logs, personal data, change password, and log out from HMS. My Waiting List/ Appointment; this is a waiting list designed to view all appointments and schedules. My Usage/ Access Logs; this enables one to view all system usage history. Click on usage / access logs at the left hand side of the menu bar to view all system usage history. At the top right hand corner is next and previous, click on the next and previous to view the next and previous system usage history. This enables the system administrator to have an overview of the various event date, the event performer, event performed, the user IP address, the event time and the department accessed. 3.4.8PERSONAL DATA This enables an individual to view and update his personal information such as: Name, DoB/Age, Gender, Hospital/Clinic Registration Number, Occupation, Addresses, Telephone Number, Stage of Origin, Religion, Next of Kin information and Date. Patient Bio Data; A form which contains the information of the patient, next of kin information, and employment information will be displayed. Medical Record; As the name implies, it deals with the patient’s medical history. 3.5START-OFF THE PROJECT The project implantation will be done using: Dreamweaver Software PHP Programming language Java script MySQL Database server XAMP server Microsoft Window 7 OS 3.6 ADVANTAGES OF THE PROPOSED SYSTEM It will help management to better monitor patients registration in the system Periodic accident and injury analysis can now be carried out Patients health history can now be monitored Very fast and accurate therefore reduce administrative overheads Maximize customer value and achieve a sustainable competitive advantage Eliminate obsolete business processes Speed up hospital production and responsiveness to incidents It will facilitates treatment of patients as patients history can now easily be retrieved from the system Because it is web based patients last update medical information csn be retrieved even if the patient goes to another hospital. It will give the doctors options of referring patients to other doctors completely automated It will allow hospital Management can plan better and make accurate and informed decisions 3.7 DISADVANTAGE OF THE PROPOSED SYSTEM It will lead to unemployment Its only good for those that are computer literates, Nurses and doctors may not be familiar with the technology It may cost more money and infrastructure investment on the part of management Nurses and doctors are unfamiliarity with technology Hackers may ultimately be able to penetrate system despite security precautions System can be attacked by computer viruses Power failure 3.8 SYSTEM DESIGN Overview of the System; Information/system requirement gathered during the time of carrying out the functional specià ¯Ã‚ ¬Ã‚ cation requirement and network requirements identified during the initiation and planning phases was put into good use during the design of the application. This project is planned at developing a web-enabled Healthcare information management system (HIMS). 3.8.0FACT FIDING AND REQUIREMENT DISCOVERY This chapter actually presents the method0logy that was used in this study. The methodology chosen followed the already tested and commonly used approach in software engineering and software development life cycle. Actually three key areas were used to get requirement for the Patients medical information system project. The first method was that a review of internet materials related to patient were carried out, I also tried to review specific platform of related design project to ascertain the specific language/platform to use for development of the application. The second most logical direct gathering of information from the hospital visited and used in the study (University of Ilorin Teaching Hospital (UITH)). It must be quickly pointed out that the tools used in this case were interviewing of staff, observations of passive ways of these things and simulations of different scenarios. The third method of the requirement gathering was by studying the existing applications presently used and we were then able to understand what is lacking in the present system, what needed to be done and we were then after able to fix a time frame (SCOPE) for the project 3.8.1SYSTEM REQUIREMENT MODELLING An object oriented programming was used for the design of the application. In view of this, and in view of the fact that I intend to design an application that will be user friendly and easily accessible. I feel a web enabled application will be more appropriate since we are not talking of a windows application that will just be installed on a client machine in the office. We therefore focused on planning, which included defining our target audience, purpose, objective, application usage, population and finally application development. The look and feel of the application were considered, navigation browser type validations tools were all analyzed and most importantly client/server architecture was also considered. 3.9APPLICATION ARCHITETURE AND MODEILING Developing a web application requires locus and determined effort on the part of the practitioner in meeting people needs The decision for accomplishing this was based on components based model with a linear approach to application development Specification and decisions objective were into account for example issues like meeting the applications purpose and aim and functionalities. The steps used here acted as an overall development methodology and life cycle which were also dependent upon available tools, time line, and user willingness to be involved in the final testing of the system. Implicit in the methodology adapted was the concept of bringing the Patients medical information system refining the application/system based on user feedback 3.10 DESIGNS INPUT The registration form be was designed as such that it will include all information required about the patients. The following is incorporated into the form: Important fields These are fields that must be filled because they are necessary information need. Return dialog box- This is used to guide against the input of wrong data or format in some fields especially the compulsory fields. A sample of patient record been patient record interface is shown below 3.11FLOW CHAT DIAGRAM OF HEALTHCARE MANAGEMENT SYSTEM 3.12DATABASE DESIGN OF THE HEATLHCARE MANAGEMENT SYSTEM 3.12.0 ENTITY-RELATIONSHIP MODEL Entity Relationship Diagram: A representation of data Entity-relationship modeling is a database modeling method, used to produce a type of conceptual schema of a system, often a relational relationship, and its requirements in a top down fashion Diagrams created by this process are called entity-relationship diagrams, ER diagrams or ERDs. Also it can also be defined as a specialized graphic that illustrates the interrelationships between entities in a database ER diagrams often use symbols to represent three different types of information. Boxes re commonly used to represent entities. Diamonds are normally used to represent relationships and ovals are used to represent attributes. 3.12.1OVERVIEW According to CHEN (Wikipedia), information system design uses these models during the requirements analysis to describe information needs or the type of information that is to be tored in a database. The data modeling technique can be used to describe any ontology (i.e. an overview and classifications of used terms and their relationships) for a a certain area of interest. In the case of the design of an information system that is based on a database, the conceptual data model is, at a later stage (usually called logical design), mapped to a logical data model, such as the relational model; this in turn is mapped to a physical model during physical design. An entity may be a physical object such as a customer transaction or order. Although the term entity is the one most commonly used, following Chen, we should really distinguish between an entity and entity-type. An entity-type is a category. An entity, strictly speaking, is an instance of a given entity-type. There are usually many instances. 3.12.2 WHAT LEAD TO ER DIAGRAM Once the data has been created in the database the ER diagram will show the relationship between each table created they all have to link to each other. It could be one to many relationship, many to many or one to one relationship, there is always a unique field in the system and in this case it is the patients registration number identifying the patients anywhere in the system. We can retrieve the patient’s records once this registration number generated during registration is known.

Psychology of Homer Simpson Essay -- essays research papers

Homer Jay Simpson, the patriarch of the Simpson household on the Fox series â€Å"The Simpsons† is a childish, lazy man, whose hobbies include eating donuts, drinking Duff Beer, watching television, and sleeping. A victim of the â€Å"Simpsons gene† which allows for only Simpson women to possess the trait of intelligence, Homer is unfortunately as â€Å"dumb as a chimp† according to his father, Abe Simpson. However, it is mainly through the analysis of his simplistic thoughts and nature, that one can gain a real perspective on Homer’s complex personality. Spending most of his time in high school smoking, drinking beer, and getting into trouble, (He even met his wife, Marge, while serving detention.) Homer’s lack of motivation for achievement grew with him into adulthood. The fat, balding character ends up working in Sector 7G of the Springfield Nuclear Power Plant, where he holds the record for most years worked at an entry level position. Even in the opening credits of the show, he is seen negligently tossing aside radioactive waste as the whistle blows to end the workday. In addition to his laziness at work, his sloth is also displayed in his free time where he is seen either lounging on his couch while indulging in donuts and watching anything that comes on television or drinking at Moe’s Tavern with his lifelong friends, Barney, Carl, Lenny, and Moe. Homer’s mind operates in terms of Freud’s â€Å"pleasure principle†, seeking instant gratification of desires, regardless of the consequences....

October Sky

Michelle Thompson October Sky September 30, 2012 Professor Bejtlich The movie October Sky is about Homer Hickam who was inspired to build a rocket and never gave up until his dreams became a reality . Entrepreneurship is a career path that doesn't always prove to be an instant success. Entrepreneurship is a field that involves determination, passion, vision, and the power to succeed. If there were anyone who can relate to these qualities, it would be Homer Hickam.Growing up in a small mining town called Coal wood, West Virginia. Homer is a teenage boy with only one future in sight; to work in the local coalmine like his father which he blatantly refused. However in October 1957, everything changes when the first artificial satellite, Sputnik goes into orbit. With that event, Homer becomes inspired to learn how to build rockets. Unfortunately, most of the town and especially Homer's father felt that they were indeed wasting their time on trying to build a rocket.Only one teacher in th e high school understood their Intention and their potential for growth and lets them know that they could become contenders in the national science fair with college scholarships being the prize. Using the qualities needed in an entrepreneur such as innovativeness, Homer displays them all and does it splendidly. Homer Hickam was a teenage boy from a mining town in West Virginia called Coal wood. He inspired to build rockets when he seen the first artificial satellite, Sputnik, streak across the stars.With his friends and the local nerd, Homer sets out to do just that but with many errors and trials his Creation was borne. Along with the town, Homer's father thought they were wasting their time with their rockets. He wanted Homer to be a coal miner just like everyone else but Homer knew he didn't belong there. As time went on, some people from town became interested in seeing the homemade missiles launch into the sky. The boys became popular and were known as the â€Å"Rocket boysà ¢â‚¬  around town. Homer Hickam had to overcome many obstacles to get to where he wanted to be.He had to work around his father’s expectations for him to work in the mines. He had to push past his brother’s shadow to create his own legacy. Finally he had to overcome the expectations of growing up and working in the mines of Coal wood West Virginia. John is the manger so to speak of the Coal wood mine. He is a hard man with expectations for Homer to work in the mines and to grow up the same way as he did. He doesn’t like the fact that Homer is an exception to the other people in Coal wood.Homer doesn’t really think that his father cares about him or what he does with his rockets. There is a scene in the movie when John throws out all of his son’s rocket books and tools because he thinks it is a worthless â€Å"hobby â€Å"as he calls it. He finds his father does care about him and what he does by two things that happened. First, when Homer and hi s friends are building the launch pad, he asks his dad for some cement to use for the base. At first his father says no and then tells him there is some cement left over from a new driveway the company just built.Second, his father comes to watch Homer and the Rocket Boy’s last rocket, Homer lets his dad push the button to launch the last rocket. An Entrepreneur, according to Merriam-Webster, is one who organizes, manages, and assumes the risks of a business or enterprise. Though Homer Hickam doesn't start to build his own company or firm, he does organize and manage his dream to build a successful rocket. Going through numerous metal tubes, fuses, rocket models, and launching sites, Homer and his friends worked together, despite the criticism and doubt from Homer's father and the rest of the town.Homer and his friends began building a rocket for the science fair, and like entrepreneurs, went into the idea of taking a risk. None of the teens were guaranteed success, however; everyone still put forth so much effort. That in itself is admirable in any individual, especially entrepreneurs. Every person has a desire to be successful. However, many people do not possess the attributes that are required in order to be successful in their lives. Success is not something that is given to just anyone. Instead, success must be earned.Success does not come easy. Success requires a person to have determination in order to be successful. In the movie, October Sky, Homer was determined to reach his goals. Everyone and everything seemed to go against Homer, like any entrepreneur, Homer and his friends not only tackled the topic of risk, but also the idea of teamwork. When starting any new business, venture or idea that isn't solo by taking this course in entrepreneurship I am increasing my chances for success by learning all the different ways of building and running a business by

Marking Scheme

www. studyguide. pk UNIVERSITY OF CAMBRIDGE INTERNATIONAL EXAMINATIONS GCE Advanced Subsidiary Level and GCE Advanced Level MARK SCHEME for the May/June 2008 question paper 9697 HISTORY 9697/01 Paper 1, maximum raw mark 100 This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of the examination. It shows the basis on which Examiners were instructed to award marks. It does not indicate the details of the discussions that took place at an Examiners’ meeting before marking began.All Examiners are instructed that alternative correct answers and unexpected approaches in candidates’ scripts must be given marks that fairly reflect the relevant knowledge and skills demonstrated. Mark schemes must be read in conjunction with the question papers and the report on the examination. †¢ CIE will not enter into discussions or correspondence in connection with these mark schemes. CIE is publishing the mark schemes for the May/June 2008 q uestion papers for most IGCSE, GCE Advanced Level and Advanced Subsidiary Level syllabuses and some Ordinary Level syllabuses. www. xtremepapers. net www. studyguide. pk Page 2Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 GENERIC MARK BANDS FOR ESSAY QUESTIONS Examiners will assess which Level of Response best reflects most of the answer. An answer will not be required to demonstrate all of the descriptions in a particular Level to qualify for a Mark Band. In bands of 3 or 4 marks, examiners will normally award the middle mark/one of the middle marks, moderating it up or down according to the particular qualities of the answer. In bands of 2 marks, examiners should award the lower mark if an answer just deserves the band and the higher mark if the answer clearly deserves the band.Band 1 Marks 21–25 Levels of Response The approach will be consistently analytical or explanatory rather than descriptive or narrative. Essays will be fully relevant. The a rgument will be structured coherently and supported by very appropriate factual material and ideas. The writing will be accurate. At the lower end of the band, there may be some weaker sections but the overall quality will show that the candidate is in control of the argument. The best answers must be awarded 25 marks. 2 18–20 Essays will be focused clearly on the demands of the question but there will be some unevenness.The approach will be mostly analytical or explanatory rather than descriptive or narrative. The answer will be mostly relevant. Most of the argument will be structured coherently and supported by largely accurate factual material. The impression will be that a good solid answer has been provided. 3 16–17 Essays will reflect a clear understanding of the question and a fair attempt to provide an argument and factual knowledge to answer it. The approach will contain analysis or explanation but there may be some heavily descriptive or narrative passages. T he answer will be largely relevant.Essays will achieve a genuine argument but may lack balance and depth in factual knowledge. Most of the answer will be structured satisfactorily but some parts may lack full coherence. 4 14–15 Essays will indicate attempts to argue relevantly although often implicitly. The approach will depend more on some heavily descriptive or narrative passages than on analysis or explanation, which may be limited to introductions and conclusions. Factual material, sometimes very full, will be used to impart information or describe events rather than to address directly the requirements of the question.The structure of the argument could be organised more effectively. 5 11–13 Essays will offer some appropriate elements but there will be little attempt generally to link factual material to the requirements of the question. The approach will lack analysis and the quality of the description or narrative, although sufficiently accurate and relevant to the topic if not the particular question, will not be linked effectively to the argument. The structure will show weaknesses and the treatment of topics within the answer will be unbalanced. 6 8-10 Essays will not be properly focused on the requirements of the question.There may be many unsupported assertions and commentaries that lack sufficient factual support. The argument may be of limited relevance to the topic and there may be confusion about the implications of the question. 7 0-7 Essays will be characterised by significant irrelevance or arguments that do not begin to make significant points. The answers may be largely fragmentary and incoherent. Marks at the bottom of this Band will be given very rarely because even the most wayward and fragmentary answers usually make at least a few valid points.  © UCLES 2008 www. xtremepapers. net www. studyguide. k Page 3 Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 Section A: The Origins of World War I, 18 70–1914 Source-Based Question: Analysis and Evaluation 1 ‘Serbia was most to blame for the Sarajevo Crisis. ’ Use Sources A–E to show how far the evidence confirms this statement. CONTENT ANALYSIS [L2–3] EVALUATION [L4–5] A Strong antiAustrian, antiFranz Ferdinand statement by a member of a terrorist group. Y-Threats expressed to Austria and the Archduke B Official letter from a German Ambassador to the Kaiser with his handwritten notes. Y-The Ambassador urged Austria to take a oderate attitude and avoid an extreme response. N-William II realised that the situation was very serious and fully supported Austria. He did not urge moderation. CROSSREFERENCE TO OTHER PASSAGES Y-Source C agrees Y-Source can be that there was accepted not only widespread antias the personal Austrian feeling in view of the writer but as the opinion of Serbia. N-Contradicted by other members of Source D and the Black Hand. especially Source E, N-Source comes from a mem ber of a the views of official Serbian opinion small group. Although particularly which is anxious to reach a settlement iolent, it was not with Austria. representative of general Serbian opinion. Y-The letter is authentic and probably reflects accurately the views of the Ambassador. Y-The Kaiser’s handwritten notes are authentic and reflect his reaction to the assassination of Archduke Franz Ferdinand. Y-Although the writers of B disagree about Austria’s reactions, taken together they represent different German opinions. Y-Agrees with Source A that the Austrians see danger in Serbia. Source C agrees that Serbian public opinion is very widely anti-Austrian. N-Source D gives the cautious and anxious views of the French nd British governments. There is also a reference to the fears of the Serbian government.  © UCLES 2008 www. xtremepapers. net OTHER (e. g. Contextual knowledge) Y- Serbia was the leading state in the Balkans that represented a serious nationalist threa t to the diverse Austrian Empire. It might have done more to suppress violent groups. N-The Serbian government was not responsible for the assassination of Archduke Franz Ferdinand. This act was condemned universally but Austria used it as an excuse to take action against Serbia. It did not enter negotiations seriously. Y-By 1914, Austria was eeply suspicious of Serbia as the leader of hostile new independent states, threatening the further break-up of its Empire. Y-Serbia did not act sufficiently to suppress anti-Austrian terrorist groups. N-The Kaiser’s notes reflect his complete support for Austria, e. g. the Blank Cheque, and his tendency to adopt hasty and immoderate attitudes. N-The conditions that Austria made on Serbia were probably too humiliating to be acceptable. www. studyguide. pk Page 4 Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 C Letter of an Austrian diplomat to the Austrian ForeignMinister Y-Anti-Austrian feeling was widespread i n Serbia. All social and political groups were involved. There was even the (ludicrous) claim that Austria had caused the assassination. Y-The diplomat was in Belgrade when he wrote the letter; he had first-hand knowledge. N-He neglects the reasons for Serbian hostility to Austria. Y-Agrees with Source A, which is evidence of terrorist animosity to Austria. Agrees with the Kaiser in Source B that Austria had a justified grievance against Serbia. N-Disagrees with D, the moderate views of other major states who do not condemn Serbia. Disagrees ith Source E, which is an offer by the Serbian government to settle differences. Y-Anti-Austrian feeling in Serbia had been building up for a long time. An example was the Balkans Wars. Austria felt itself on the defensive. N-Serbia was a smaller country and did not represent a major threat, even to a declining Austria. D Letter from the French Ambassador to his Foreign Minister. N-Fears of an extreme Austrian reaction are shared by the governme nts of France, Britain and Serbia. Austria is seen as the major danger to peace. Y-The letter probably represents accurately the discussions in which he Ambassador was involved. N-Source does not appreciate the reasons why Austria was taking a strong line against Serbia. Y-Source B partly agrees inasmuch as the German Ambassador dissuaded the Austrians from taking extreme measures. Source E agrees as the offer of the Serbian government to resolve differences with Austria. N-Source C strongly disagrees. Source A can also be seen to disagree because it shows the unremitting hostility of an antiAustrian terrorist group. Y-France and Britain wished to defuse the Sarajevo crisis. The Serbian government was willing to make concessions. N-The British overnment did not make its exact attitude sufficiently clear. E Message from a Serbian Ambassador to his Prime Minister. N-The Serbian government condemns the assassination of Franz Ferdinand and wishes to strengthen good relations with Austri a. Y-The message is reliable because it is very probably authentic. N-The Serbian government had not previously done all possible to suppress violent anti-Austrian groups. Y-Source D agrees directly and indirectly. Source B partially agrees (the words of the German Ambassador). N-Source A can be taken to disagree as can the Kaiser‘s notes in Source B.Source C strongly disagrees: opinion in Serbia is extremely anti-Austrian. Y-The Serbian government responded positively to Austrian demands after the Sarajevo assassination. N-The Serbian government had tolerated the presence of some extreme antiAustrian groups.  © UCLES 2008 www. xtremepapers. net www. studyguide. pk Page 5 Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 Marking Notes [Note: all papers are to be marked using the generic marking bands for source-based and essay questions. ) 1 Source-Based Question L1 WRITES ABOUT THE HYPOTHESIS, NO USE OF SOURCES [1–5]These answers write about Sa rajevo or even generally about 1914 but will ignore the question, i. e. they will not use the sources as information/evidence to test the given hypothesis. For example, they will not discuss ‘Serbia was most to blame for the Sarajevo Crisis’ but will describe events very generally. Include in this level answers which use information taken from the sources but only in providing a summary of views expressed by the writers, rather than for testing the hypotheses. Alternatively, the sources might be ignored in a general essay answer. L2 USES INFORMATION TAKEN FROM THE SOURCES TO CHALLENGE OR SUPPORT THE HYPOTHESIS 6–8] These answers use the sources as information rather than as evidence, i. e. sources are used at face value only with no evaluation/interpretation in context. For example, ‘Austria exaggerated the crisis caused by the assassination of Archduke Franz Ferdinand. The German Ambassador in Source B does not think that the Austrian government should tak e precipitate measures against Serbia, preferring a more considered approach. Source D states that the British Foreign Minister shared this view and believed that the Austrian government should be reasonable in its demands on Serbia.Source E gives the view of the Serbian government, in which it promised not to allow extremism against Austria in its territories. Those proved of being involved in the assassination of Archduke Franz Ferdinand would be punished. The Serbian government wished for good relations with Austria. ’ Or alternatively, ‘Austria did not exaggerate the crisis caused by the assassination of Archduke Franz Ferdinand. Source A portrays the extreme opinions of a member of a terrorist group even after the assassination. They represented a potent threat to Austria.In Source B, the Kaiser supported Austria and did not agree that Austria should be advised to be cautious. In Source C, the Austrian diplomat describes widespread extreme anti-Austrian feeling in Serbia after the assassination. ’ L3 USES INFORMATION TAKEN FROM SOURCES TO CHALLENGE AND SUPPORT THE HYPOTHESIS. [9–13] These answers know that testing the hypothesis involves both attempting to confirm and to disconfirm it. However, sources are used only at face value. For example, ‘There is evidence for and against the claim that Serbia was most to blame for the Sarajevo Crisis.Source A supports the claim because it is evidence of the views of a member of a terrorist group that was completely anti-Austrian and completely critical of the visit to Sarajevo of Archduke Franz Ferdinand. He was not only expressing his own opinion. This is supported in Source B by the views of Kaiser William II and in Source C, the description of anti-Austrian feeling in Serbia. On the other hand, the claim is contradicted by other Sources. Source C records the fears of a Serbian Ambassador in Britain that Austria would overreact whilst Grey, the British Foreign Minister, had asked the Austrian government to pursue oderate policies. Source E proves that the Serbian government was willing to punish those who were responsible for the assassination of Archduke Franz Ferdinand and sought good relations with Austria. ’  © UCLES 2008 www. xtremepapers. net www. studyguide. pk Page 6 Mark Scheme GCE A/AS LEVEL – May/June 2008 L4 BY INTERPRETING/EVALUATING SOURCES CHALLENGE OR SUPPORT THE HYPOTHESIS. IN CONTEXT, Syllabus 9697 FINDS Paper 01 EVIDENCE TO [14–16] These answers are capable of using sources as evidence, i. e. demonstrating their utility in testing the hypothesis, by interpreting them in their historical context, i. . not simply accepting them at face value. For example, ‘It is more accurate that Austria exaggerated the crisis caused by the assassination of Archduke Franz Ferdinand. Source A is violently anti-Austrian and regards the Archduke as a tyrant. It was particularly offensive to issue such a statement soon after the ass assination of the Archduke Franz Ferdinand and his wife. However, the Black Hand group was a small minority and not necessarily representative of the wider Serbian opinion. The Kaiser’s support of stern Austrian action in Source B is typical of his volatile tendencies.It is not reliable as evidence of Austria’s reaction. Source C is a long account of anti-Austrian feeling in Serbia but is not necessarily reliable although it is written by a diplomat. It is contradicted by the views of the Serbian Ambassador in Source D, who claims that Austria had pursued anti-Serbian policies for a long time, and even more by the Serbian Ambassador in Source E. There might have been strong anti-Austrian feeling in Serbia, as Source C reports, but Source E is strong evidence of the wish of the Serbian government not to provoke Austria.Source D includes the views of other governments. Both the French and British governments believe that the Austrian government should remain calm. There was a long history of ill feeling between Austria and the Balkan states, especially in Serbia. The assassination of a leading member of the Austrian royal family (the Emperor’s heir) was particularly dramatic but Austria shared the blame for the poor relations between these countries. ’ L5 BY INTERPRETING AND EVALUATING SOURCES IN CONTEXT, FINDS EVIDENCE TO CHALLENGE AND SUPPORT THE HYPOTHESIS. 17–21] These answers know that testing the hypothesis involves attempting both to confirm and disconfirm the hypothesis, and are capable of using sources as evidence to do this (i. e. both confirmation and disconfirmation are done at this level). For example, (L4 plus) ‘†¦ However, the sources can also be interpreted to show that Serbia was most to blame for the Sarajevo Crisis. Source A comes from a member of a terrorist group that had carried out the assassination of Archduke Franz Ferdinand and its programme was widely supported in Serbia.There is no sign th at the Black Hand would end its activities and, although it had few members, the danger that they represented had already been proved by their role in the assassination. Source B includes the provocative views of the Kaiser but the German Ambassador’s letter does not criticise the Austrians for exaggerating the crisis; he only wishes the Austrians to be moderate in their response. Source C is strong evidence of the anti-Austrian sentiments in Serbia. The diplomat was correct in his belief that such feelings were very widespread in Serbia.It is also true that Serbia, like other Balkan states, believed that Austria was a declining power. Austria had to take strong action to counter this opinion. Even more insulting was the allegation that Austria had caused the assassination. ’  © UCLES 2008 www. xtremepapers. net www. studyguide. pk Page 7 Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 L6 AS L5, PLUS EITHER (a) EXPLAIN WHY EVIDENCE TO CHALLEN GE/SUPPORT IS BETTER/ PREFERRED, OR (b) RECONCILES/EXPLAINS PROBLEMS IN THE EVIDENCE TO SHOW THAT NEITHER CHALLENGE NOR SUPPORT IS TO BE PREFERRED. [22–25]For (a), the argument must be that the evidence for challenging or supporting the claim is more justified. This must involve a comparative judgement, i. e. not just why some evidence is better, but why some evidence is worse. For example, ‘Although there is evidence in the Sources both to challenge and support the claim that Serbia was most to blame for the Sarajevo Crisis, the more convincing case contradicts the claim. The strongest evidence is from the Sources that show how anxious the Serbian government was to defuse the situation. These are Source D and especially Source E.Although Source D is a letter from the Ambassador of a country that was not friendly towards Austria, it is probably an accurate account of the discussions that he was involved in. It can be supported by own knowledge that the Serbian governmen t was fearful of Austria and that the British government, represented by Grey, called for moderation. Source E is very probably an accurate account of a Serbian government’s message to Austria and its wish to avoid extreme action. Source A should not be given much weight as justification for harsh policies by Austria. The members of the Black Hand group were few.They were a danger to Austria but this did not justify action against Serbia as a whole. The handwritten notes of William II in Source B are an exaggerated response in support of Austria. They contrast with the more sensible attitude of the German Ambassador in this extract. Whilst Source C is probably a generally accurate account of anti-Austrian feeling in Serbia, it ignores Austria’s responsibility for bad relations between the states. ’ For (b) include all L5 answers which use the evidence to modify the hypothesis (rather than simply seeking to support/contradict) in order to improve it.For example, ‘An alternative explanation is that, although Austria did not exaggerate the horror of the assassination in the short term, it was not justified in using it as the excuse for a major war against Serbia which was then to involve all of the major countries in Europe. The assassination did not only horrify Austria but all major European countries, the members of the Triple Entente as well as those of the Triple Alliance. Austria used the assassination to justify the complete suppression of Serbia, which had been its enemy for a long time. Source C is the only extract that refers to long-term issues and it is very one-sided.However, the crisis in Sarajevo can only be understood when we consider these long term issues, including the animosity between the Austrian Empire and the more recently independent Balkan states and Austria’s membership of the Triple Alliance, with its rivalry to the major states in the Triple Entente. The Serbian government could have done more to supp ress anti-Austrian terrorist groups but it did not have direct responsibility for the assassination of Archduke Franz Ferdinand at Sarajevo and tried seriously to defuse the situation. ’  © UCLES 2008 www. xtremepapers. net www. studyguide. pk Page 8Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 Section B Essay Questions 2 How far did Napoleon Bonaparte ensure liberty and equality in his domestic government of France? The key issue is the nature of Napoleon’s government of France. The question clearly refers to domestic issues; discussions of foreign policy or the impact of Napoleon’s rule on other countries will not be relevant unless they are a brief part of introductions or conclusions. One would expect answers in Bands 1 (21–25) and 2 (18–20) to consider arguments for and against Napoleon’s support for liberty and equality.However, examiners should not require an equal balance. The balance will reflect the arg ument. For example, it might reject ’liberal’ measures as of minor importance. Answers in other Bands might plump for an argument that accepts or rejects ’liberty and equality;’ without considering the alternative at all. It will be relevant to discuss the Code Napoleon (1804), an attempt to unify the diverse laws of France. Its confirmation of equality before the law and the end of privilege, and religious toleration would point towards Napoleon’s liberalism. Careers were open to talent.However, associations of workers were banned and women were given fewer rights than men. Napoleon kept a tight hold on power through his autocratic rule. Officials were nominated and the Empire ensured Napoleon’s personal rule. Opposition was suppressed and reference might be made to the work of Fouche as Minister of Police. Equality was limited by the restriction of promotion to Napoleon’s supporters. 3 Why did industrialisation have important politi cal effects on Europe during the nineteenth century? (You should refer to developments in at least two of the following countries: Britain, France and Germany in your answer. The key issue is the link between industrialisation and political developments. Candidates are asked to refer to at least two countries. This should help to avoid vague responses. However, examiners will not expect any balance between the two or three countries and the question does not specify how much time should be given to particular examples. It will not be necessary to describe the development of the Industrial Revolution per se but to link developments to the key issue. It might be argued that the Industrial Revolution encouraged the growth of a new middle class.Its economic wealth enabled it to play a more important political role. Reference might be made to the Reform Acts (1832 and 1867) in Britain and to political advances in France from 1848. The position of the urban working class, although it lack ed economic power, was enhanced by its concentration in large towns. Gradually political concessions had to be made to them, partly to avoid unrest. Reference might be made to the Reform Acts (1867 and 1884), with its supplements such as the Secret Ballot Act, in Britain and to political events in France.Political concessions were also made to the working class in Germany by the end of the nineteenth century. It will be relevant to discuss social reform, for example in education and housing, which came about largely because of the political pressures from the working class. High credit should be given when candidates point out the link between industrialisation and new political ideas such as Socialism and Marxism.  © UCLES 2008 www. xtremepapers. net www. studyguide. pk Page 9 4 Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01Why was Bismarck more successful than the revolutionaries of 1848–49 in unifying Germany? The key issue is the contrast betwe en Bismarck’s success and the failure of the German revolutionaries in 1848–49. Examiners should expect a reasonable balance. 60:40 either way can merit any mark but 70:30 would normally lead to the award of one Band lower than would otherwise be given. However, as in all answers, the overall quality of the argument will be the most important criterion. An excellent discussion of Bismarck in an otherwise unbalanced answer might still be worth a high mark.Band 5 (11–13) will require a basic understanding of either Bismarck or the 1848–49 revolutions. The question asks ‘Why? ’ and the most effective answers will be analytical but answers that contain sequential analyses of Bismarck and 1848–49 should not be undervalued. Bismarck was helped by Prussia’s strong military power whereas the earlier revolutionaries had been militarily weak. He was supported by William I whereas Frederick William IV spurned the possibility of a German cr own. However, Frederick William IV did introduce a comparatively liberal constitution that became attractive to other German states.Prussia’s economy was strong; candidates can discuss the importance of the Zollverein. Bismarck was more skilful in handling the other German states. He was more successful in dealing with other countries through his diplomacy and use of war. Candidates can illustrate this through the Danish War (1864), the Austro-Prussian War (1866) and the Franco-Prussian War (1870). Meanwhile, Austria was a weaker rival by the 1860s and less able to prevent German unification. 5 Explain the problems European countries faced in promoting imperial expansion during the later nineteenth century.The key issue is the problems faced by European countries when they engaged in imperial enterprises. Examiners will look for some examples, both from Europe and overseas. However, the range of possible overseas examples is wide and examiners will be realistic in their expec tations. For example, some very good arguments might be supported by examples from a limited range of regions. There were problems in communication. Governments were sometimes involved in enterprises because of the actions of local officials, for example Britain and Cecil Rhodes. Sometimes different policies were favoured.For example, Bismarck was less enthusiastic than German public opinion. In spite of hopes for profits, imperial expansion could be expensive. Imperialism resulted in tensions between countries and added to military costs because larger and more expensive navies were needed. There was the danger of war and reference can be made to some crises such as Britain and France’s involvement at Fashoda (1898). Some candidates might slant the question to use ‘problems’ as a device to explain the causes of imperialism, for example economic advantage or strategic interests.This will be valid as long as the link is made between causes and problems.  © UCLES 2008 www. xtremepapers. net www. studyguide. pk Page 10 6 Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 Why was the First World War so important in the downfall of the Romanov regime and the victory of the Bolsheviks? The key issue is the link between the First World War and the events of 1917. Candidates might take either of two approaches. 1914–17 might be seen as the culmination of a long decline of tsarist government, with less attention being given to the wartime period.Alternatively, answers might begin in 1914. Either approach is possible but the temptation in the first will be to spend too long on the pre-war period. In particular, the Bolsheviks were not in a strong position in 1914 and answers in Band 1 (21–25) and Band 2 (18–20) will need to show a sound understanding of the Bolshevik victory by the end of 1917. Answers that deal only with the February or the October Revolutions might find it difficult to get beyond Band 3 (16–17). The war discredited Nicholas II’s regime. Russia suffered heavy defeats with massive casualties.The resulting inflation ruined an economy that had been improving by 1914 but was still too weak to sustain the pressures of the conflict. Food became short. The Tsar’s decision to take personal command showed his lack of ability as a military leader but it also discredited him politically. Russia was left to the rule of Tsarina Alexandra and Rasputin. The outcome was the February Revolution. In spite of their later propaganda, Lenin and the Bolsheviks were not important in this rising. Kerensky and the Provisional Government failed to establish a stable government.They tried to deal with grievances about food and land but ineffectively. The many political groups could not be managed. The war continued unsuccessfully and the resulting grievances increased. Although Lenin and the Bolsheviks were checked in the July Days, Kornilov’s attempted coup discre dited Kerensky. The October Revolution showed the ability of Lenin and the Bolsheviks, although a minority, to take decisive action. Lenin’s promise of major reforms and slogans such as ‘All power to the soviets’ had an enthusiastic response. Lenin soon abandoned his offer of a coalition government to install the Bolsheviks firmly in power. ‘The unpopularity of the Versailles settlement was the most important reason why Hitler gained power in 1933. ’ How far do you agree with this judgement? The key issue is the reasons why Hitler came to power in 1933. Candidates might continue the explanation throughout 1933 by explaining the sequence of events from his appointment as Chancellor to the introduction of the Enabling Act. However, answers that end with the Chancellor’s appointment can merit any mark. The question asks candidates to consider particularly the importance of the Versailles settlement.This dismantled the German military. Colonies we re surrendered. There were territorial concessions in Europe, especially the return of Alsace-Lorraine to France and the loss of areas in the east to Poland. People who were regarded as German were living in other countries. Reparations had to be paid. Unification with Austria was forbidden. The War Guilt clause attributed blame for the First World War to Germany. Hatred of the settlement, the ‘stab in the back’ and the ‘November Criminals’ united Germans. This can form the basis of a good answer.However, answers in Band 1 (21–25) and Band 2 (18–20) can be expected to go further and compare Versailles as a reason with other factors. Weimar Germany did not establish a stable democracy. Proportional representation allowed small parties to exert undue politician influence. Changes of government were frequent. Extreme right and left-wing parties caused tensions. However, high credit should be given to candidates who understand the limited appeal o f the Nazis in the 1920s. The Munich Putsch (1923) was put down easily. The army and the Junkers/traditionally strong right-wing social classes continued to exert influence.Nevertheless, Weimar seemed to have been more successful in the 1920s. It alleviated the worst economic effects of the war, came to agreements about the repayment of reparations and was accepted as a leading member of the League of Nations. The death of Stresemann was a blow and it can be argued that the Wall Street Crash (1929) that drove the Weimar Republic off-course. Hitler himself was an effective leader. He built up the Nazis through organisation and propaganda to become the second largest party in the 1930 election and the largest in 1932 – but they actually lost support in a later election that year.He kept his nerve when others, such as von Papen, thought that they could control him, refusing to accept any office except Chancellor.  © UCLES 2008 www. xtremepapers. net www. studyguide. pk Page 11 8 Mark Scheme GCE A/AS LEVEL – May/June 2008 Syllabus 9697 Paper 01 How different were Stalin’s policies in governing Russia to 1939 from those of Nicholas II? The key issue is the contrast between Stalin and Nicholas II. Examiners can look for a balanced approach. 60:40 either way can merit any mark but 70:30 would normally lead to the award of one Band lower than would otherwise be given.However, as in all answers, the overall quality of the argument will be the most important criterion. An excellent discussion of either Stalin or Nicholas II in an otherwise unbalanced answer might still be worth a high mark. Candidates are free to argue that the similarities were more important than the differences: they were both autocrats; they suppressed political opposition; their secret police operated outside the law; they represented a personal cult of government. However, it might be claimed that Stalin’s rule was more brutal. The millions of casualties went far beyo nd the numbers who were prosecuted/persecuted by Nicholas II.Their ideologies were different. Stalin claimed, justifiably or not, that his regime was based on Marxism. Nicholas II ruled by divine right. A few candidates might mention their different attitudes to religion and the Church but this is not necessary for any mark. Their economic policies were different. Stalin regarded economic change as a high priority. He pushed through radical reforms in agriculture and industry that had wholesale social implications. Nicholas II allowed some economic reforms – for example the policies of Witte and Stolypin – but they were not particularly important to his conservative mind.Nicholas II was averse to change, unlike Stalin who introduced constant political social and economic change. Although he enjoyed an autocratic position, Nicholas II was personally weak, open to advice especially from the Tsarina. He allowed some courtiers and Rasputin to have too much influence. Stali n shared power with nobody. He destroyed those who helped him to power, including Kamenev, Zinoviev and Bukharin. The purges destroyed people who were not a real threat to his regime.  © UCLES 2008 www. xtremepapers. net

Preparing for the Japanese Language Proficiency Test (JLPT)

Preparing for the Japanese Language Proficiency Test (JLPT) Preparing for the Japanese Language Proficiency Test (JLPT) Whether you have studied Japanese in school, have participated in a study abroad program in Japan, or may be moving to Japan for business or personal reasons, you may want to take the Japanese Language Proficiency Test. There are several reasons for this: You will get a feel for how much of the language you have mastered, so that you can set goals for preparing to take the higher levels of the test You will get a certificate when you pass each of Japanese language proficiency test levels, and you will have these as evidence that you are proficient in the language. This will be important if you should seek employment in Japan You may want to be employed as a translator in your home country, either for private industry or for the government in some capacity. Having the Japanese Language Proficiency Test (JLPT) certification, especially at the highest level, will be your proof that you have the required knowledge and skills. You may want to re-locate to Japan for personal reasons. Taking this test will allow you to determine your own proficiency. Preparing for the Japanese Language Proficiency Test The test is given on the same day, all over the world. In some places, outside of the U.S. (there are 16 testing centers in the U.S.), it is given multiple times a year. The first part of your preparation, of course, is to register, which you can do on the official site of the testing organization. You will pay your fee and receive a registration card with a number. That number will be assigned to you at a specific testing site. But even before that, you need to identify which of the five Japanese Language Proficiency Test Levels you will want to select. You must select which test you want to take during the registration process. In order to do that, you need to know very specifically which level is best suited for you. Here is a summary of each of those levels: N5: This is the lowest level test, and it demonstrates your ability to read and understand basic Japanese. The reading portion of the test will require that you comprehend sentences and common expressions that are written in katakana, kanji, and hiragana. The listening portion will test your ability to understand conversation about common topics encountered in classrooms and everyday life. N4: This test also has a reading and a listening portion and will assess your ability to do all of those things in the N5 level, plus your ability to read more difficult material in kanji with a stronger vocabulary and knowledge of kanji characters. N3: the N3 level is probably most appropriate for those who are re-locating to Japan and who need to be able to navigate through more complex daily living situations. The reading section will incorporate everything in N5 and N4 levels but include additional materials, such as news summaries and short literary passages. The listening portion still revolves around everyday situations but requires ability to understand when the language is spoken at a moderate pace. N2: To select this test and have a good chance of passing it, you will need to read passages on a variety of topics – literary, news and magazine articles, and to be able to relate intent and opinions of the writers. The listening portion will contain conversations on lots of topics at an almost normal speed, and you will need to demonstrate that you understand facts and nuances of conversations. N1: This is the most difficult of the Japanese Language Proficiency Test levels and should be selected by those who have strong proficiency. The reading portion will require comprehension and analysis of complex content – news editorials, literary works, abstract concepts, etc. Listening will be at normal rates of speed and require a substantial vocabulary in order to understand and interpret conversations, news reports, etc. Studying and Preparing for the Japanese Language Proficiency Test Learning a language is a cumulative process, and you are at some level of proficiency. Certainly, you can prepare for the test by studying additional vocabulary and continuing to practice reading passages at your level. Perhaps the best preparation is to immerse yourself, either physically or online, into a Japanese environment. There are plenty of Japanese students looking for partners in English to practice their language skills. Set up a cooperative relationship and, through Skype or another live chat app, set a scheduled time to hook up and converse several times a week. Barring that, find a local group of Japanese students on campus or a local Japanese-American organization. If you are a current college student, locate a Japanese foreign student and set up a cooperative arrangement. You can assist with their coursework demands, even with their college essay writing. In turn, they can tutor you in the language. Access the Japanese Language Proficiency Test site, and link to the sample questions for each level of the test. You will also find a link to the official practice workbooks, again separated by test level. Scoring and Results Notification Individual scores are sent to examinees; they will also be available online by registration/identification number. In general, those students who take the test in July will receive their scores and certificates by early October. Those who take a December test will receive results by early March. If the test is taken in Japan, scores will be published a month earlier in each case. Results are on a Pass/Fail basis, and there is a minimum score for each section of a test in order to receive a passing grade. If any section of a test fall into the â€Å"fail† section, the student fails the entire test. Certificates of passage are mailed to everyone who has passed. The Takeaway The Japanese Language Proficiency Test is a fully objective test, that is, it does not require composition, as many other standardized tests and application/admissions testing does. The value of such a test, and the certificate that comes with it, however, does demonstrate that you have enough proficiency to comprehend verbal and written communication in the language. If you are a student in a Japanese institution, for example, you will be able to understand the lectures and the readings. Writing is another matter, however, and that may take some additional time and work. Until you establish that proficiency, you can always find a Japanese friend, agency, or tutor and state, â€Å"Write my papers,† in exchange for a bit of cash or a reciprocal favor.

Free Essays on Henry Ford Revolution

The Ford Revolution Henry Ford was born July 30, 1863. He was raised on a farm in Deadborn, near Detroit, Michigan. His Father William was a prosperous farmer. Herny would show his interest in mechanics at an early age. Tinkering with anything he could get his hands on. Ford would begin to see that the horseless carriage was his calling in his early years. Henry Ford would go on create the Ford Motor Company where his innovative ideas for mass producing cars would redefine the way all other industries manufactured their products. In 1893 Henry Ford had successfully built his first gasoline engine. Ford had begun as an apprentice in a machine shop in, Detroit. During his apprentice period he opened his own machine shop; where he repaired portable engines for a harvesting company. When Ford’s employer sent him to a demonstration of an internal combustion engine in 1890 he got the idea to build a car. By 1896 Ford had built his first gasoline buggy, which was given a public trial and reached speeds up to 25mph. After building his buggy he decided to expand his ideas. Ford resigned from the Edison Company where he had been the chief engineer. Ford would start two car manufacturing companies before starting the Ford Motor Company in 1903. He had first begun the Detroit Automobile Co. in 1899 and then the Henry Ford Co. which both failed. As a result of several business disagreements with his partners; Ford started the Ford Motor Company in 1903. Ford started his new car company with partners Alexander Malcomson and James Couzens. By 1907 Ford purchased most of the stock in the company and from then on out it was controlled by the Ford family. In 1908 Henry Ford guided his chief engineer Harold Wills in the design of the Model-T. Ford amazed his colleagues with the things he could not do or even comprehend. He could not, for example, make or read blueprints, and even though he could he never worked with his h... Free Essays on Henry Ford Revolution Free Essays on Henry Ford Revolution The Ford Revolution Henry Ford was born July 30, 1863. He was raised on a farm in Deadborn, near Detroit, Michigan. His Father William was a prosperous farmer. Herny would show his interest in mechanics at an early age. Tinkering with anything he could get his hands on. Ford would begin to see that the horseless carriage was his calling in his early years. Henry Ford would go on create the Ford Motor Company where his innovative ideas for mass producing cars would redefine the way all other industries manufactured their products. In 1893 Henry Ford had successfully built his first gasoline engine. Ford had begun as an apprentice in a machine shop in, Detroit. During his apprentice period he opened his own machine shop; where he repaired portable engines for a harvesting company. When Ford’s employer sent him to a demonstration of an internal combustion engine in 1890 he got the idea to build a car. By 1896 Ford had built his first gasoline buggy, which was given a public trial and reached speeds up to 25mph. After building his buggy he decided to expand his ideas. Ford resigned from the Edison Company where he had been the chief engineer. Ford would start two car manufacturing companies before starting the Ford Motor Company in 1903. He had first begun the Detroit Automobile Co. in 1899 and then the Henry Ford Co. which both failed. As a result of several business disagreements with his partners; Ford started the Ford Motor Company in 1903. Ford started his new car company with partners Alexander Malcomson and James Couzens. By 1907 Ford purchased most of the stock in the company and from then on out it was controlled by the Ford family. In 1908 Henry Ford guided his chief engineer Harold Wills in the design of the Model-T. Ford amazed his colleagues with the things he could not do or even comprehend. He could not, for example, make or read blueprints, and even though he could he never worked with his h...

Cat in the Rain Essay Example for Free (#2)

Cat in the Rain Essay Cat in the Rain is a short story about an American couple on vacation to Italy. They are in their first year of marriage. The husband has a dismissive attitude towards the wife and the wife always wants more. In the story the couple has a lot of selfishness going on in their relationship. The husband ignores his wife’s needs and the wife and the wife is not satisfied with her husband. The theme of this story has a lot to do with loneliness in the couples’ relationship. In this story the American couple is trapped in their hotel room with nothing to do because of the raining weather. The husband wants to read and ignore his wife. So the wife is looking out the window and sees a cat crouched from the rain. She wants to go downstairs and get the cat. She tells her husband about it and he shrugs it off. The wife goes down herself and the story talks a lot about how she likes the inn keeper. I find that this part of the story most affected me when the husband ignored his wife’s wants and needs. She really wanted that cat because it was something for her to do and feel good about. Her husband obviously doesn’t satisfy her which makes her feel lonely and the cat would keep her company. The wife in this story wants to feel appreciated and loved like any other woman would. Being married for their first year is beginning to be hard for them. Hemingway tries to tell about a first marriage of a couple he once knew and how hard it is for some to always keep that happiness. Couples always have disagreements but should never feel alone. A husband should not ignore his wife’s needs and in this story that is what he does instead of trying to satisfy his wife. Close to the ending of this story the wife was not able to find the cat. She came back in the hotel room very sad. She tries to tell her husband but he does not listen. She starts complaining about what she wants to change about herself. She wants â€Å"her hair to be long so she can brush it† and she wants a cat. The husband can only say that he likes things the way they are. He tells her to shut up. He does not care what the wife’s needs are or what she wants. He does not want to listen and he just wants to read which is what he wishes she would do. This part of the story really interested me because I could not get as to why the husband doesn’t respond to what she asks for. The wife desperately wants attention and he is not giving it to her. The story of the American couple explains a lot about how the wife tries to get attention from the husband. Hemingway talks about a cat but behind that cat this story means more. The lack of attention her husband gives her may make her feel that she is restricted on expressing herself and keeps most of her feelings inside. The cat stays compact to stay dry outside, which is how the wife feels she has to be with her husband to make him happy. She hides herself constantly from him. In this story it relates to her as American wife and never tells her name. This kind of says that she is nothing but an American wife which is exactly how she feels. Hemingway had a unique way of telling the story but the way he told it had a lot of meaning to it. He showed the couples loneliness in a different way. Cat in the Rain. (2016, Dec 19).

Trends and Implications Assignment Example | Topics and Well Written Essays - 750 words

Trends and Implications - Assignment Example Therefore, this paper narrows to the causal factors driving these changes and the suggested impact. The conclusion suggested will be the futuristic predictions of the parallels between public health functions and prominent disease mechanisms Presently, these changes have marked the shifts of transferring from indemnity plans that are based on the primary patient’s requirements to managed public health functions and prominent disease mechanisms systems. They have not only encountered drastic changes for the past 100 years but also are in consistent evolution. As far as quality is concerned, observation across the reference websites concerning the parallels indicated that U.S citizens have turned to be equally satisfied from the quality of the public health plans and prominent disease mechanisms systems. The element of trust has been on constant increases from the ever improving means of disease mechanism systems. Patents have accepted that the public health providers acts unselfishly and putt the interests of their patients first and that the posses technical competencies that are necessary to efficiently treat and diagnose critical diseases. Patients and the general public believe in the quality of public health systems to a great extent assessing from these readings that the system can coordinate and control resources required in the delivery of quality care for the prominent diseases. Judging from the results of these reference sites, it would be right to draw an indication that approximately 30 percent of the U.S patients have an improved trust in the public health to adopt the right ways to ensure their health care is of top notch whereas only around 55 percent under the traditional plans trusted the public health provider. However, only 30 percent trust that the public health functions will control their cost without affecting the quality of care to the major diseases adversely (CDC, 2014). This has been the case for the past century, finances have

Project charter,WBS,Scope changes Assignment Example | Topics and Well Written Essays - 750 words

Project charter,WBS,Scope changes - Assignment Example Firstly, in order to cut down on expenses, renewable energy will not require reinvesting in after the initial installation or investment. In this case, the project does not consider making of renewable sources of energy, but rather providing identified industries with consultancy and recommendation on the type and amount to invest in in order to cut down on energy costs while at the same time promoting an environment free from industrial contaminants such as CO2. The opportunity lying under this project is that industries such as manufacturing, mining, and agriculture can use various alternative energy sources for both large and small scale production. However, while providing the environment analysis of the identified industries, the consultation service will be backed by industry analysis and the role played by specific industries in promoting global warming and other energy-associated environment challenges. With a business environment that promotes corporate social responsibility, this project will provide solutions to contemporary problems that nurture environment activists hindering the productivity of some industries. To reduce customer resistance to modern products produced unethically based on their effect on the environment, this project will provide the corporate environment with a bargaining advantage on consumer products manufactured or processed using safer energy alternatives (e.g Wave Oscillation). The approximate budget for the project initiation to completion is $10,000 covering equipment of use (computer system and statistical software), transport in the conduction of onsite analysis, proposal drafting and communication to identified industries. The approximate period is 5 weeks. Each week considered one industry and the time is used applied in primary research of the industry’s effect on social order while identifying two companies within. The

Guillain-Barr Syndrome Article Example | Topics and Well Written Essays - 250 words - 1

Guillain-Barr Syndrome - Article Example In his research, acute pharyngeal-cervical-brachial type of GBS, masquerading brainstem stroke in a child, Syed (2012) seeks to analyze the symptoms of a child who is admitted in the hospital with difficulty feeding and left arm weakness after gastroenteritis case. In the case report, the child had normal milestones and compromised respiratory system muscles. Even after symptomatic treatment, the lower motor neuron paralysis and the poor pharyngeal response persisted leading to assisted feeds through gastric tubes. Administration of intravenous immunoglobulin reversed the condition and follow-up done. After one month, the child could feed and exhibit good motor response. Such research is a level one research. There is minimal build up, and initial research done to solidify the consistency of the findings. Additionally, there is formation of hypotheses that are subject to more rigorous testing in level two research. Despite utilizing a single case study, the research findings have a m oderate degree of reliability. The researcher was rigorous in analysis of the management of the client from admission to discharge and follow-up. He analyses the information without leaving any questionable gaps. The research findings are hence reliable (Syed, 2012). The second-research article seeks to experiment and establish the various subtypes of GBS among children. The researchers had a core objective of digging out the clinical and electrophysiological patterns of GNS among children with utility of cerebrospinal fluid and nerves motor response. The research was a prospective study. The researchers did collect pertinent information from clients with GBS diagnosis for a period of 7 years. 108 patients were in use during the research. The sample population did consist of both genders. The findings did indicate that the peak age for the condition establishment the sample population was 3 to 6.5 years. Infants also did possess he

Disaster Aids Essay Example | Topics and Well Written Essays - 1000 words

Disaster Aids - Essay Example The report also gives a deep insight into the steps that citizens or entire communities can take in order to lessen disasters’ impact on homes as well as businesses (FEMA, 2003). The most recent disaster to strike America was super storm Sandy, with New York and its surrounding territories suffering the storm’s impact hardest. When the storm waters gradually rose inland, power lines got exposed causing the city to suffer from widespread blackouts, which were accompanied by massive looting of valuables. Buildings were structurally damaged, hence floating debris presented significant safety hazards. Principal transportation routes, particularly the subway, were also adversely affected, thus, inhibiting the movement of residents from one place to another. The most significant damage was, however, of houses and business structures. The Federal Emergency Management Agency (FEMA) came to help the residents by providing housing finances. By the end of 2012, this aid had amount ed to $664 million (FEMA, 2003). While the latter is a substantial amount, there are numerous complaints from residents about the rejection of housing help applications, despite the sufficient proof that they had suffered the immense damage to the extent of being homeless. Rather than reviewing compensation cases via application letters only, FEMA should have sent agents to assess the damage incurred by applicants, thus ensuring that they got sufficient recompense and that critical cases were prioritized. Other than storms or hurricanes, there are several disasters that may have a huge impact on the society. These include floods, fires, severe disease outbreaks, leakage of hazardous materials, and terrorist attacks among others. The first response to such incidents would be from relevant local government agencies such as the local fire department, hazardous materials (HAZMAT) teams, and organized teams of paramedics or medical personnel among others. The other category of responders comes from the state or federal level and includes agencies like FEMA. Finally, non-governmental agencies like Red Cross, World Vision, and the Salvation Army may offer their aid to the affected (FEMA, 2003). Even though the federal government plays a significant role in ensuring that disaster victims cope effectively with their affliction, there are numerous myths associated with the federal assistance. For instance, some people assume that the federal government is entirely responsible for the recovery from disasters, yet local government agencies should primarily help the affected to recover. Others uphold the misconception that assistance provided by the federal government is meant to fix all the things. It is imperative to note that the financial aid provided is exclusively to the stipulated purpose. For instance, if money is given for housing then it must be explicitly utilized to repair house damages or acquire an alternative accommodation. Another common misconception is th at each person affected by the disaster must receive the federal aid, whereas the truth is that only the most affected get assistance based on findings of the legibility analysis. For me

Basis history of oppression, diversity and struggle of human rights in Coursework

Basis history of oppression, diversity and struggle of human rights in the U.S - Coursework Example Thirdly powerless refers to a state where there is imbalance of power whereby the oppressed group becomes the recipients of oppressive authority. The fourth form of oppression according to Young (1990, p49) is cultural imperialism, which entails the â€Å"universalization† or establishment of the culture and experiences of the dominant group in the society as the model or norm from which other groups should adopt. The cultures or traditions of the oppressed group are not indentified and are regarded as deviant because they do not conform to those of the dominant group. Finally, violence is the fifth form of oppression and Young (1990, 54) defines it as â€Å"unprovoked physical attacks of a person and /or their properties†. Latina women and people with disabilities experience the Young’s five forms of oppression in the United States with varying degrees. Latinos have unique history of oppression in the United States society .The women of Latino descent experience oppression for being members of a minority group in the country as well as within their distinct ethnic groups (Gonzales, 2000). Historically, people from Latin America have been source of cheap labor for the Americans, working for low wages in American industries and plantations. Although the Latinos benefit from getting their subsistence, the rewards of their labor profit the American owners. Use of Latinos cheap labor amounts to oppression according to Young (1990). Marginalization of Latinos is a prevalent occurrence especially in regions with high population of these minority groups. Marginalization is manifested by exclusion of the community in making crucial economic, political and social policies in the United States. Consequent ly, Latinos suffer from higher unemployment rates, poverty and illiteracy levels than the majority group. For long period, Latinos have been

Guillain-Barr Syndrome Article Example | Topics and Well Written Essays - 250 words - 1

Guillain-Barr Syndrome - Article Example In his research, acute pharyngeal-cervical-brachial type of GBS, masquerading brainstem stroke in a child, Syed (2012) seeks to analyze the symptoms of a child who is admitted in the hospital with difficulty feeding and left arm weakness after gastroenteritis case. In the case report, the child had normal milestones and compromised respiratory system muscles. Even after symptomatic treatment, the lower motor neuron paralysis and the poor pharyngeal response persisted leading to assisted feeds through gastric tubes. Administration of intravenous immunoglobulin reversed the condition and follow-up done. After one month, the child could feed and exhibit good motor response. Such research is a level one research. There is minimal build up, and initial research done to solidify the consistency of the findings. Additionally, there is formation of hypotheses that are subject to more rigorous testing in level two research. Despite utilizing a single case study, the research findings have a m oderate degree of reliability. The researcher was rigorous in analysis of the management of the client from admission to discharge and follow-up. He analyses the information without leaving any questionable gaps. The research findings are hence reliable (Syed, 2012). The second-research article seeks to experiment and establish the various subtypes of GBS among children. The researchers had a core objective of digging out the clinical and electrophysiological patterns of GNS among children with utility of cerebrospinal fluid and nerves motor response. The research was a prospective study. The researchers did collect pertinent information from clients with GBS diagnosis for a period of 7 years. 108 patients were in use during the research. The sample population did consist of both genders. The findings did indicate that the peak age for the condition establishment the sample population was 3 to 6.5 years. Infants also did possess he

Basis history of oppression, diversity and struggle of human rights in Coursework

Basis history of oppression, diversity and struggle of human rights in the U.S - Coursework Example Thirdly powerless refers to a state where there is imbalance of power whereby the oppressed group becomes the recipients of oppressive authority. The fourth form of oppression according to Young (1990, p49) is cultural imperialism, which entails the â€Å"universalization† or establishment of the culture and experiences of the dominant group in the society as the model or norm from which other groups should adopt. The cultures or traditions of the oppressed group are not indentified and are regarded as deviant because they do not conform to those of the dominant group. Finally, violence is the fifth form of oppression and Young (1990, 54) defines it as â€Å"unprovoked physical attacks of a person and /or their properties†. Latina women and people with disabilities experience the Young’s five forms of oppression in the United States with varying degrees. Latinos have unique history of oppression in the United States society .The women of Latino descent experience oppression for being members of a minority group in the country as well as within their distinct ethnic groups (Gonzales, 2000). Historically, people from Latin America have been source of cheap labor for the Americans, working for low wages in American industries and plantations. Although the Latinos benefit from getting their subsistence, the rewards of their labor profit the American owners. Use of Latinos cheap labor amounts to oppression according to Young (1990). Marginalization of Latinos is a prevalent occurrence especially in regions with high population of these minority groups. Marginalization is manifested by exclusion of the community in making crucial economic, political and social policies in the United States. Consequent ly, Latinos suffer from higher unemployment rates, poverty and illiteracy levels than the majority group. For long period, Latinos have been

Colton Jones Inc. Essay Example for Free

Colton Jones Inc. Essay Marion Jones was once the sole shareholder and president of Chempla, Inc.; in 20X1 she sold her stock to Westcoat Industries. She signed an agreement to be a consultant for five years. After being unable to make a profit Westcoat decided to sell their interest in Chempla, but were unable to find a buyer. Westcoat offered Chempla back to Marion Jones and an agreement was reached on September 1, 20X4. Included in the agreement Marion would be majority shareholder of the newly formed corporation. A purchase price was set for the net assets and market values of accounts receivable, inventories, property, plant, and equipment, and accounts payable were obtained. Marion Jones with other investors was able to finance the acquisition of Chemplas net assets. Colton Jones, Inca doped LIFO basis of accounting. Under the U.S. GAAP Codification of Accounting Standards, Codification Topic 805: Business Combinations; Colton Jones accounted for the acquisition of Chempla as they should have. The acquisition method was used as it should have been, one entity was identified as the acquirer, an acquisition date was stated, and the recognition and measurement principals are present. All parts of the acquisition that needed to take place were present in the case.1 1 GAAP Codification of Accounting Standards, Codification Topic 805: Business Combinations Prestone, Riles, Nye Associates Prestone, Riles, Nye (PRN) is a marketing communications company with offices throughout the US and a subsidiary in the United Kingdom and they want to expand into Eastern Europe. In their efforts to do so PRN entered an agreement to acquire outstanding stock of Broadwick Communications, Inc., a firm with contacts in Europe. Brodwick has three shareholders owning 25% each and eight owning the remaining 25%. PRN is responsible to pay $14 million to Broadwick shareholders and form a new entity, BPRN International, Inc. BPRN will conduct the activities of Broadwick and will have two classes of stock, Common A, voting and Common B, nonvoting stock. Income distributions or losses will be shared with the ownership of Common B shares. BPRN will issue 48 percent of its voting stock to PRN and 52  percent to the former Broadwick shareholders. PRN plans to use the equity method to account for and report its investment BPRN. PRN’s decision to use the equity method is supported by APB 18: The Equity Method of Accounting for Investments in Common Stock, which states, â€Å"that the equity method of accounting for an investment in common stock should also be followed by an investor whose investment in voting stock gives it the ability to exercise significant influence over operating and financial policies of an investee even though the investor holds 50 percent or less of the voting stock†¦ an investment (direct or indirect) of 20 percent or more of the voting stock of an investee should lead to a presumption that in the absence of evidence to the contrary an investor has the ability to exercise significant influence over an investee.†1 PRN’s investment in BPRN meets these criteria. The reason for using the equity method is to accurately report PRN’s share of net income from BPRN and for PRN’s investment account to reflect its share of BPRN’s net assets. We agree with PRN’s decision to account for and report its investment in BPRN using the equity method since it meets the requirements of GAAP as stated above. PRN also plans to acquire a majority of the voting stock in BPRN, at which time it will become a subsidiary of PRN. Since the basic accounting procedures for applying the equity method are the same in each case PRN will be able to continue using the equity method if and when it acquires a majority of the voting stock and is required to prepare consolidated financial statements 1 APB Opinion No. 18, paragraph 17. Stanomat, Inc. Stanomat, Inc. plans to acquire the outstanding common stock of Kesser Instruments and make it a subsidiary. An agreement is made that allows Stanomat to acquire 55 percent in two months and will purchase additional shares and outstanding shares will be purchased over a four year period. Stanomat will issue a note to Kesser payable over four years for $20 million with interest 1.5 percent above prime. During the period of the note Stanomat will acquire unissued shares of Kesser and upon complete payment of the note Stanomat will own 100 percent of the subsidiary. At 55 percent of ownership, Stanomat will record its investment at 100 percent ownership. We do not believe it is appropriate for Stanomat to record its investment in Kesser based on the 100 percent ownership that it has committed to purchase. Stanomat will use the equity method to account for its investment in Kesser and prepare consolidated financial statements since it owns more than 50 percent of the company. However, in order to accurately reflect its share of Kesser’s assets and income, it should only record and report the portion that it is entitled to. FASB Statement 141R â€Å"requires an acquirer to recognize the assets acquired, the liabilities assumed, and any noncontrolling interest in the acquiree at the acquisition date.†1 Therefore Stanomat must recognize the noncontrolling interest held by Kesser until such time as it has acquired 100 percent ownership. In business combinations contingent shares are shares that will only be issued under certain circumstances or when certain conditions are met. A predetermined set of events must occur before the shares would be issued to investors. In this case, shares of Kesser stock will only be issued to Stanomat when a payment has been made. Deferred payment shares are issued to the investors in advance of payment. If the Kesser had issued its shares to Stanomat in advance of payment, Stanomat would be able to report and record the investment based on the 100 percent of shares it had received. If Stanomat records the investment in Kesser at the 55 percent level it would not be appropriate or practical to treat the purchase as a step acquisition. Step acquisition is only necessary when the investor owns a noncontrolling interest in the investee and then acquires additional interest giving it significant influence. â€Å"In a business combination achieved in stages, the acquirer shall remeasure its previously held equity interest in the acquiree at its acquisition-date fair value and recognize the resulting gain or loss, if any, in earnings.†2 Stanomat will acquire a controlling interest in Kesser in the first transfer of stock. Therefore it will be using the equity method to record the investment. Upon acquiring additional shares there will be no need to adjust its investment accounts. 1 FASB Statement 141R summary 2 FASB Statement 141R paragraph 48 Falco Industries, Inc. Falco, a supplier of automotive parts, sells its parts to aftermarket segments of the auto industry, including the manufacturer, rebuilder, warehouse distributor, mass merchandiser, and specialist. Falco acquired 10 percent voting common stock in an automotive store, Tidy Automotive, and in the same year acquired an additional 12 percent. Falco has a June 30 fiscal year and Tidy has a year end of October 31st. At year-end Falco Industries wanted to use the equity method to account for the investment in Tidy Automotive Stores. The market value of the investment in common stock on June 30th was 6 percent less that its acquisition cost. During the year Falco acquired a total of 22 percent of outstanding common stock in Tidy, which gives Falco between 20 and 50 percent of outstanding common stock, and therefore Falco’s interest in Tidy is significant. To account for this type of investment, Falco would need to use the equity method. The interest in Tidy would not be significant if Falco had acquired less that 20 percent, in this case Falco would need to use the cost method to account for the investment. If Falco had acquired more than 50 percent they would have to issue consolidated financial statements.