Risk Analysis - economies of Central and South America.

Risk Analysis - economies of Central and South America. The economies of Central and South America offer attractive business opportunities. However, these are accompanied by a set of risks, which businesses need to understand and manage effectively. In this paper we will discuss a business risk analysis of MBS Inc in the Venezuelan market.Taxation and Double Taxation Risks.The accounting standards adopted by The Republic of Venezuela coincide with International Accounting Standards (USDT, 2004). MBS Inc.'s own financial statements will have to adhere to International Accounting Standards to avoid double taxation. The Republic of Venezuela foreign investment legislation provides general assurances on the rights of foreign investors to remit profits and dividends from their investments in the Republic of Venezuela (ANDEAN Community, 2004). However, in some cases these rights are subject to currency tax and export restrictions, and no guarantee can be given that all profits will be able to be remitted (ANDEAN Community, 2004). To aid these r estrictions, Companies use partnerships in both domestic and international tax-planning structures as a result of the increase in global commerce.English: Flag of Falcà ³n State, Venezuela. Adopted...A number of these tax structures incorporate a multitude of both domestic and foreign partnerships (U of F, 2004). MBS Inc uses the same strategies. By opening subsidiary companies in Venezuela and Europe, modeled after our subsidiaries MBSUSA and MBSUK, MBS Inc. should be able to successfully maneuver around the double taxation threat.Taxation in The Republic of VenezuelaTaxable Base.Taxable profit is determined based on adjusted gross income reduced by deductible costs and tax depreciation. For corporate income tax purposes, adjusted gross income means gross income (i.e. a company's world-wide income) received (accrued) during the reporting period either in cash, in kind or in intangible form. Gross income includes total income from the sale of goods (work, services), fixed assets an d gratuitous transfers (McGraw-Hill Irwin, 2003).Foreign Tax Credit.A tax credit system is effective to avoid double taxation of income derived from abroad. A credit is allowed for foreign taxes paid up to the amount of tax due on such income, provided there is a tax treaty with the state in which the tax was paid and proof of taxes paid can be obtained (USDT, 2004). The tax credit system effectively avoids the potential for double taxation of income derived overseas. Taxation law in The Republic of Venezuela is developing and is taking the shape of its northern neighbors. It is possible therefore that the current interpretation of the law or understanding of current practices may change which would, in turn, affect the Company's taxation as well (USDT, 2004).Legal Risks.Future legislation and the resulting impact on the Company cannot be fully anticipated, though there is significant political support for legislative changes that will further improve The Republic of Venezuela grow ing market economy (USDT, 2004).An Inside Look At MBS Inc.Most of the raw materials that are needed for the manufacturing of our products are available inside Venezuela, and can be purchased tax-free, as long as they are being used for manufacturing proposes within Venezuela. The Venezuelan Government will tax the end product. Manufactured products will be taxed on two levels. All manufactured products will be subject to a manufacturing tax. Our products that are sold locally will also be subject to sales tax. MBS will sell products locally in our "gift store", which is located outside our manufacturing plant, and to our employees. All employees will get a 50% discount on their purchases. Exported products will not be subject to any additional taxes until they reach "customs" of the country that they are being exported to. Then they will be considered imports, and be subject to the import tax controlled by that country. We will avoid being double taxed by shipping directly to the co untry that the products are going to be sold in, or directly to the vender that sells our products. In short, we will not ship our products from Venezuela, to the United States, and then to the European Union.Social and Cultural RisksThe MBS Hr Dept. will rightfully take up considerable consumptions of resources to ensure that religion, culture, the public, and the political leaders are not offended. ALL employees, even though some employees and employee positions will not be affected will be mandated to go to training. Experts will have to be hired in the fields on political, local religion, and local culture. They will have to set up workshops and to give training in the areas of cultural and cross cultural curtsies, religious believes, and the local political system. Interactive workshops need to be structured in a non-stressful environment and non-stressful manor so that relocated employees and new hirers will be able to interact with each other, get familiar with each other, an d hopefully become friends.Marketing RisksIn establishing a marketing risk analysis, we must recognize a couple of factors that create challenges for many companies expanding into the global market. Some foreign nations like The Republic of Venezuela do not think like Americans. Things like how they purchase products, how they conduct business, and their lines of transportation are all treated with a different mentality. For example, in Italy an afternoon nap is part of the normal day. Different countries also have different work ethics. Understanding ethics and marketing within the cultural norms will eliminate numerous obstacles. In establishing our business in Venezuela we also have to consider risks like what the international response for our company moving to South America will be on the effects of the presumed sweatshops and child labor. The fact that Venezuela also houses many major traffickers of narcotics (CIA, 2004) and the volatility of the national drug cartels may also affect our business.Price StructuringThe Venezuelan people are not our main end user; however there will be some utilization of local retailers. Price controls and/or mark-up limits have existed in Venezuela for many years. There are still occasions when the government used armed forces to raid some of the distribution warehouses of manufacturers to confiscate what was termed "hoarded" products. Bartering is not common for most retailers, however some barter and trade does exist. On the other hand, special offers and sales, or product discounting, is common for the local markets and malls. The key to our pricing strategy has always been to maintain the same pricing structure throughout all our markets, though some tweaking might have to be done to comply with local law. Through Internet information, a detailed analysis of our pricing practices and policies may be obtained. By establishing a common price structure we hope to avoid accusations of unfair pricing by the local and inter national community.Distribution and Supply Chains.Currently there are few limitations that limit distribution both in and out of The Republic of Venezuela. Channel strategies will be key in both importing supplies and exporting our apparel. It will be practical and efficient to use manufacturer representatives and commissioned agents that are experienced in the local import/export business. This will aid us in developing internal networks and undertaking several business functions simultaneously. The agent should be familiar with laws, regulation, and ways to legally navigate around them. If properly motivated, the agent should be able to move through the channels pushing the timely movement of the products down. There are also several paths for the importing and exporting of supplies and goods in Venezuela. There are 326 airstrips and 19 major seaports (CIA, 2004). The lager seaports are Puerto Capello, Cumana, and the capital of Caracas (CIA, 2004). Land transportation is also abu ndant. There are no specific business licenses that are required for a local company, or individual, to be an importer. Many retailers administer their own imports and exports by placing orders through commissioned agents or purchasing directly from foreign suppliers.DistributionThe means of distribution we will be able to utilize for our manufacturing plant will include the use of the three main seaports; Caracas, Cumana, and Puerto Capello. At these key locations, which are located along the Caribbean Sea, we will be able to ship orders to our international customers as well as receive material from our international venders or our parent plant, which is in the United States.Political, Legal, and Regulatory RisksThere are many political business risks when doing business in the ANDEAN Community. Each country that makes up the ANDEAN Pact (Bolivia, Colombia, Ecuador, Peru, and Venezuela), face many political and regulatory issues, which stem from sovereignty and independence issues .One of the major issues surrounding the ADEAN Community is Peru's intension of leaving the ADEAN community to increase Peru's trading bloc in South America. On April 1997 Peru's President Fujimori announced his intent to leave the ANDEAN Pact and shortly after lowered tariff tax in Peru from 16% down to 13%. The U.S. currently remains Peru's leading supplier with approximately 20 percent market share.Regional integration has not come easy in the ANDEAN Community. Peru is still a member of the ANDEAN Pact but does not participate fully in ANDEAN's free trade area or customs union because of disagreements over tariffs and the differences of what Peru's view of trade policies should be. Peru still maintains limited bilateral trade agreements with each of the four members of the community and full-fledged free trade agreement with Bolivia (Wagner, 2003).This is one of the prime examples of how our business operations in the ANDEAN Community could be disrupted or financially harmed when countries like Peru decide to change tariffs or regulatory issues, for their own benefit and not for the ANDEAN community. However there is a bright side; foreign direct Investment has come into these countries in connection to oil and mining exploration in other countries like Colombia and Venezuela. Each year the political and terrorism picture improves for these countries and the people have contributed in establishing law and order throughout the region. Each country is working hard to eliminate drug smuggling, kidnappings and political corruption. This approach is catching on very strong within the ANDEAN Community and helping reduce our political business risks in the region. This new outlook led to the "Cartagena Agreement" was signed by each country's leader to attain economic goals by creating an integration and cooperative system that will lead to the balanced, and shared economic development of their countries (Wagner, 2003).Exchange and Repatriation RisksOn February 5, 2003 the Venezuelan Government established a new exchange control regime. The agreement establishes restrictions on foreign trade and the other half sets an official exchange rate for the immediate future. The agreement establishes the Foreign Exchange Management Commission (CADIVI) as the exchange control administration entity, responsible for issuing the Foreign Currency Acquisition Authorization required for the purchase of foreign currency (Blackaby, 2003).One of the main risks to our business is that the CADIVI does not make it clear whether investors must obtain Foreign Currency Acquisition Authorizations to repatriate their investments. The current regulation only refers to dividends and capital gains, but not to repatriation of capital. Companies incorporated or to be incorporated must obtain authorization to keep foreign currency denominated funds in bank accounts abroad, including amounts received from their sales and capital contributions or loans made by their investors or credit institutions. All other foreign currency held by these companies must be sold to the central bank (Blackaby, 2003). There are definitely risks associated in dealing with foreign banks, but that is the risk our company must weigh in order to do business in the ANDEAN region.ConclusionConducting a business risk analysis takes extensive research, financial awareness, and a lot more research. There are many issues to consider ranging from political risks to low wages. Evaluating each risk carefully will decrease the risks of MBS, Inc from failing to exceed in the ANDEAN Community. There still is a long way to go in the development of the ANDEAN Community, but as countries like Venezuela continue to make Foreign Direct Investment more attractive, the future of MBS, Inc. in the Venezuela looks bright.References:ANDEAN Community, (2004). CARTAGENA AGREEMENT - CHAPTER I OBJECTIVES AND MECHANISMS. Retrieved September 18, 2004 from The ANDEAN Community's website at: comunidadandina. org/endex.htmBlackaby, N., (2003). Freshfields Bruckhaus Dringer - MMB Legal Report. Retrieved September 18, 2004 from The ANDEAN Community's website at: hpcd-ip.comCIA (Central Intelligence Agency), (2004). The World Factbook - Venezuela. Retrieved September 18, 2004 from The CIA's website at: cia.govMcGraw-Hill Irwin (2003). International Business: Competing in the Global Marketplace (4th ed.). Retrieved September 18, 2004 from the University of Phoenix, MGT/448 - Global Business Strategies Website at: https://mycampus.phoenix.eduU of F (University of Florida), (2004). College of Journalism and Communications - Mission/Vision: Business Plan Basics. Retrieved September 17, 2004 from The University of Florida's website at: jou.ufl.eduUSDT (Unites States Department of the Treasury), (2004). Convention between the United States and the Republic of Venezuela for the avoidance of double taxation and the prevention of fiscal invasion with respect to taxes and capital income. Retrieved S eptember 18, 2004 from The Unites States Department of the Treasury's website at: ustreas.govWagner, A., (2003). Common Foreign Policies, Economic policies, Retrieved September 18, 2004 from The ANDEAN Community's website at: comunidadandina.org

Demanding, Demandable, and In Demand

Demanding, Demandable, and In Demand Demanding, Demandable, and In Demand Demanding, Demandable, and In Demand By Maeve Maddox This may be chiefly an ESL phenomenon, but confusion exists concerning the use of the adjective demandable. My attention was drawn to the topic by this email: I am an English teacher [from Turkmenistan]. I know English pretty well; however, I confuse the words â€Å"demanding† and â€Å"demandable.† Can you help me to distinguish those words? â€Å"He has a demandable character.† Or, â€Å"he has demanding character, or characteristics?† The OED defines demandable as â€Å"That may be demanded or claimed.† Merriam-Webster defines it as â€Å"subject to being demanded.† Here are examples of the correct usage of demandable: A bank at the time of levy was entitled under state law to set off against the balance in the delinquent taxpayers checking account only those debts owed to the bank by the taxpayer which were liquidated and demandable at the time of the levy. But the BIR argued the tax debts have become demandable and collectible, as [the debtor] has been ignoring a final assessment notice sent to him. Judicial power includes the duty of courts of justice to settle actual controversies involving rights which are legally demandable and enforceable. Errors with demandable occur when the word is used to mean demanding, desirable, or in demand. Here are examples of misuse: INCORRECT: My demandable father was never satisfied. CORRECT : My demanding father was never satisfied. A person who makes severe or difficult demands on others is said to be demanding. For example, one might have â€Å"a demanding employer,† â€Å"a demanding coach,† or â€Å"a demanding spouse.† One may also speak of such things as â€Å"a demanding profession† or â€Å"a demanding competition.† INCORRECT: [A gift of] jewelry is the best way to impress your loved one because it is one of the most demandable and loved product of the girls. CORRECT: [A gift of] jewelry is the best way to impress your loved one because it is one of the most wanted and loved product of girls. The syntax is still awkward, but desirable or wanted fits the context better than demandable. INCORRECT: Climate control system, effective air conditioner, powerful engine and many other features have made it one of the most demandable cars. CORRECT : Climate control system, effective air conditioner, powerful engine and many other features have made it one of the cars most in demand. Something or someone needed, wanted, or sought after is said to be â€Å"in demand.† If your intended meaning is â€Å"difficult to please† or â€Å"difficult to accomplish,† use demanding. If your intended meaning is â€Å"wanted† or â€Å"sought after,† use desirable or in demand (or wanted or sought after). Save demandable for a context in which one party has the legal right to demand something from another. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:100 Whimsical Words5 Brainstorming Strategies for Writers25 Favorite Portmanteau Words

Economics Bachelor Essay Example | Topics and Well Written Essays - 1250 words

Economics Bachelor - Essay Example Before this incident, Japan has been trying to position itself as a global leader of environmental peace-maker rhetorically. But if Japan's own contribution to its domestic environmental impacts, we find out that there are at least five categories or key areas where Japan excels with a lot of scopes to be desired for in the context of environmental green peace. These five major areas are the promotion of high technology, deforestation, foreign direct investment, official development assistance and over-fishing. In the context of over-fishing the prime concern of the world right now is the problem of whaling. In Eco Pre Meeting, Issue 1, it has been reported that the Japanese government has thrown down the gauntlet to the IWC by proposing to expand its so-called "scientific" whaling. Next in line for slaughter are sperm whales, the huge and endangered species immortalized by Melville in Moby Dick, and Bryde's whales. This is on top of the more 500 mink whales they kill annually. Although commercial whaling was banned by the Commission in 1986, Japan has killed mink whales in the Antarctic since 1987 and in the North Pacific since 1994. Under a loophole in the IWC Convention, countries need only inform the Commission of their plans to kill whales for scientific purposes. The IWC Scientific Committee has regularly declared that Japan's proposed research provides little or no information that would contribute to the proper management of whale populations. And the full Commission has repeatedly urged Japan to refrain from granting themselves research permits for such whaling. Nevertheless, Japan has continued to kill whales and sell the meat commercially. Yet the killing goes on. More recently, (May 11, 2006) Japan announced that "Japan has announced a new marketing push for its most unwanted export: whale meat. A new company, with a sales target of 1000 tonnes per year, started works a few days ago. But finding someone, anyone, to buy it will be a challenge. Domestic demand is at a historic low. Japan's stockpile of frozen whale meat was a record 4800 tones last August, unofficial reports say. And that was before the most recent season when more than 850 mink whales, each weighing about 10 tones, were caught in the Southern Ocean. The decision by Japan's whale research body, the Institute of Cetacean Research, to set up a company to find new markets comes a month after the country's second-largest seafood company, Nissui, said that it would abandon its whale meat canning business." (Cameron, 3) But despite all these Japan keeps on the trade of whale killing under disguise of scientific operations. Japan says that it does not have a commercial whaling program and that what is sold at Tokyo's famous fish market is a sensible use of the byproduct of scientific research into whale biology and migration. Opponents say that killing whales for research is unnecessary and that Japan is using a loophole to circumvent a 1986 moratorium on commercial whaling. (Cameron, 3) A lot of organizations from all over the world from countries like Canada and Australia are working vigorously to put an end to this trade by boycotting Japanese product and Japanese companies like Mitsubishi. Japan continues to kill whales under the name of "research". However, it is not really research. Half the whale meat sold

SOAP notes 1 & 2 Essay Example | Topics and Well Written Essays - 2500 words

SOAP notes 1 & 2 - Essay Example The patient further complains of general weakness of the whole body, painful aches all over his body, and itchy eyes, together with a running nose, sore and dry throat. He further complains of coughing. The patient subsequently denies that he has any form of nausea and vomiting. The history of the male patient is that he has been experiencing severe cold and nose blockage since birth. This shows that the patient has been having this problem ever since he was young. Further evidence shows that he has been under medication for the past years. He further claims that the drugs that he is been administered has been giving him difficulties during feeding and moreover during sleep. The patient further has a history of diabetes which he inherited from his parents. This diabetes has led to the lowering of his immune system response and the slow healing of wounds. This is manifested by the presence of the non - healing wounds on his right leg. ROS: Diabetes. Head: The patient claims of severe and recurring headaches. ENT: The patient complains of severe pain and discomfort during eating and also when talking on his throat. Eyes: The patient experiences sore and itchy eyes. He further experiences blurred vision due to the presence of tears on his eyes. Cardio: The patient complains of pain in the chest while breathing and coughing. ... The patient complains of a recurring and severe headache and sore throat. Allergies: The patient is not experiencing any form of allergy towards dust, cold, or drugs. Medications: The patient is under the medication of diabetes that he inherited from his parents. -Acetaminophen drug -Tylenol -Ibuprofen (Advil and Motrin) -Cough syrup -Other diabetes drugs PMH: -Diabetes -Wounds that take time to heal -Severe fever -Chills Past surgical hx: The patient has never undergone any form of surgical operations. Family hx: The patient has diabetes that he inherited from his parents. Social hx: The patient is married. Have three children; one son and two daughters. He denies that he uses drugs, but he smokes and also drinks alcohol. Objectives: Vitals: HR: 71, BP: 118/71, RR: 21, T: 103.0 oral Physical exam: The patient has a blood group of O+ (positive). He has unclear speech, and uses a lot of energy to walk. Cardio: The patient has a regular rhythm and rate. Resp: The bilateral breath of th e patient is not very clear because of sore throat and nose blockage. Thus, he is having difficulty in breathing. Skin: Dry, warm, the nose and the cheeks are pink in color. The patient also has flushed skin. Abd: Soft and non - distended. Lymph: There is presence of palpated lymph nodes under the armpits and other locations of the body. Stool for OC: Negative Labs (1/4/12) – pre transfusion: HGB: 7.9, HCT: 25.6, WBC: 12, PLT: 469, RBC: 2.21, MCV: 87, ALBUMIN: 2.0, PRE – ALBUMIN: 20.1, GLOBULIN: 5.0, IRON: 27 Labs (1/10/12) – post transfusion: HGB: 10.6, HCT: 30.9, WBC: 10, PLT: 430, RBC: 4.21, MCV: 84, RDW: 15.3, RETIC COUNT: 1.7, BUN: 29, CR: 1.12, GFR: 43. 2D Cardiac Echo (10/09/11) EF: 50 – 60% MVP ENT

Dubliners & stories Essay Example for Free

Dubliners stories Essay James Joyce’s book, â€Å"Dubliners† offers a variety of stories about the city of Dublin. James wrote the collection of short fifteen stories where each story adds to the wonderful completion of the book. Each story was so different from the previous and it was very interesting to read various tales that took place in Dublin where each of the stories were kept interested and ready to read the next short story about a great love for the country and you could easily see the disappointment the writer held for some of the country people and the way they lived. I found myself glued to the pages while reading most of the stories and I would be eager to get to the next short story, and occasionally the next wasn’t quite as good, but I continued in my reading and I was never fully disappointed. Some of the stories were better than others, but as a whole, I would have to say that the book, â€Å"Dublin† was well worth the extra time I spent reading it, and I would recommend that others read the book, as well. Reading Joyce’s book is a wonderful way of learning about the country of Dublin and viewing how people live in the country. It was interesting to tour the country using a mental image that guided me along with Joyce’s words. Joyce used impressive and descriptive words to describe the surroundings in Dublin, such as â€Å"glow of a late autumn sunset† which gave me a feeling of serenity and full color description. Joyce used the color gold more than once in her writing, which I assumed was a color that she closely associated with the country of Dublin. In one of Joyce’s short stories, I found it very interesting when she told about Gallaher, from the title, â€Å"A Little Cloud† and told about the man returning from London and she had a way of clearly describing the man as dirty and dear. Gallaher brought interesting light to the short stories because he was able to bring in a different perspective of Dublin, because he wasn’t one that resided in the country. Joyce, in my opinion, possessed a love and hate relationship with Dublin. The author would tell stories of the country which left you feeling as if you never wanted to go there, but would then he would leave you feeling as if you had a deep respect for the country and the people who lived there. In the short story, â€Å"The Dead† Joyce talks about a marriage that was all wrong and failed because the relationship was full of deception and lies. The secrets destroyed the marriage, but at the same time, I liked and appreciated how the author was still able to show the love that was in the failing relationship. Joyce was able to teach me that it’s okay to still love someone, even though there are problems. I was able to see that you can still love someone, even though they are not perfect. The story made me think of unconditional love. In some of the stories, the author was able to come across strongly when she told about alcoholism and how it effected the lives of those who lived in Dublin. I was also able to feel sorry for the poor residents. It was sad how some of the Dublin citizens tried to escape the country only to end up in prison. It took some of the hope away that you had previously wished for and left a stagnant impression of Dublin. In the story, â€Å"Mother†, I found that it was depression that was the main theme of and I found it to be, less than entertaining. It was interesting to see how the author was able to move the story from ones youth to that of an adult. The author brought the words of the stories with anger at times and then gentleness with others. Joyce was able to display both good and bad emotions, from love to hate, and from depression to hope. The young characters in the story made me want to reach out to them. They seemed to be starving for affection and looked so helplessly for a means to escape from the country of Dublin. It was sad to see that hope diminish with the turning of the pages and watch as the young characters grew up to be defeated in their possibilities of escaping. The author spoke with an artistic ability with the words he chose for the story. He spoke in rhythm and it was easy to follow his writing. He had a remarkable way of describing the characters in his short stories and a means to help me closely identify with the characters. â€Å"His eyes burned with anguish and anger† was a line at the end of one story that was more frightening than entertaining. The author spoke bluntly about what he was saying I could clearly see the rage in the eyes of the person. The character, Farrington is such an angry individual in the story â€Å"Counterparts† and you can sense a hatred in his character. You had to wonder if Dublin brought out the worst in everybody. Dublin is a country that I see as oppressed through the authors writing and I don’t feel that I’d enjoy visiting the country, in fear that some of the anger and depression may rub off on me. I sense too much struggle in the daily lives of Dubliners, some which manage to survive with some hope and other characters that I just saw no hope for their eventual happiness. Joyce seemed cold and agitated in his writing when he talked about Dublin as if he had some type of hate for the country. But, in the end you have to ask yourself if he really did hate the place as much as he tried to make you believe he did. His writing was extremely creative and interesting and I’m happy that I read each of the short stories because I did learn so much the people who lived in Dublin. Their lives seemed so dull and full of despair which reminded be how fortunate I am to be able to live in a great country like The United States of America. The author very successful at opening up my imagination and I felt like I was in Dublin with the characters. I would have like to been capable of intervening for many of the characters, which is why I feel that â€Å"Dubliner† was a book that made me feel and react with several emotions. â€Å"Dubliners† by James Joyce is a story that I will always remember, but not with fondness. I will never forget the characters or the country of Dublin. I didn’t realize how old the book truly was, and I found it very impressive to read about the stories of Dublin in the early years. Joyce, James, 1914, â€Å"Dubliners† Penguin Group

Learning and Development Essay -- Education, Family Participation

â€Å"All people want to be treated with respect, want to be valued and accepted, loved, and cherished, and made to feel they are making important contributions to society and that their wishes and desires are heard and respected (Berg and Steiner, 2003 as cited in Patel, Corter ad Pelletier, 2008, pp 23)†. Parents often feel this way and want to have a say in how and what their child is being taught. Partnerships between educators and families help parents be able to voice their own wishes and desires while allowing teachers and children to be valued, respected and accepted. This literature review will discuss what has been written in regard to family educator partnerships. Reference will be made to a range of literature on the topic of partnerships in a school and centre setting. Rationale for building effective reciprocal relationships with parents and whÄ nau The literature states that partnerships between parents and families helps children feel safe within the learning environment. Porter (2008) discusses how through interactions between parents and educators, educators gain access to knowledge and support and gain a sounding board for any concerns about the child. Children also gain ‘permission’ to develop confidence and trust with the teachers (Porter 2008). With trust and confidence with and in their teacher’s children feel a sense of safety which allows them to be able to engage in learning to their fullest ability. Arthur, Beecher, Dealth, Dockett and Farmer (2007) and Patel, Corter and Pelletier (2008) agree with Porter and add that parents and whÄ nau often have different values and expectations and that partnerships enable all involved to promote the sharing of information to enhance the children’s learning (Patel, C... ... the child’s learning. Educator should endeavour to ensure that the families’ culture is included in the centre or school. Studies have shown us that by included families into centres or schools children’s social and emotional development benefits greatly. Families often experience multiple stress in their life’s these stress can often affect their child’s learning and educators need to be sensitive to family situations. Educators should always maintain professionalism when dealing with parents. Educators should know their boundaries and should never yell or get into arguments with families members. Educators, schools and centres should be regularity reflecting on their own practices and policies. Challenging attitudes and beliefs allows educators to become more open to others attitudes and beliefs and allows educators to form effective partnerships with parents.

Essay on Technical Education in India

The All India Council for Technical Education (AICTE) is the statutory body and a national-level council for technical education, under Department of Higher Education, Ministry of Human Resource Development. [2] Established in November 1945 first as an advisory body and later on in 1987 given statutory status by an Act of Parliament, AICTE is responsible for proper planning and coordinated development of the technical education and management education system in India.The AICTE accredits postgraduate and graduate programs under specific categories at Indian institutions as per its charter. [3] The AICTE Act of 1987 AICTE is vested with statutory authority for planning, formulation and maintenance of norms and standards, quality assurance through school accreditation, funding in priority areas, monitoring and evaluation, maintaining parity of certification and awards and ensuring coordinated and integrated development and management of technical education in the country as part of the AICTE Act No. 2 of 1987. The AICTE Act, stated verbatim reads: To provide for establishment of an All India council for Technical Education with a view to the proper planning and co-ordinated development of the technical education system throughout the country essay writer salary, the promotion of qualitative improvement of such education in relation to planned quantitative growth and the regulation and proper maintenance of norms and standards in the technical education system and for matters connected therewith where to buy essays online. [edit] Current objectiveIn order to improve upon the present technical education system, the current objectives is to modify the engineering curriculum as follows: 1. Greater emphasis on design oriented teaching, teaching of design methodologies, problem solving approach. 2. Greater exposure to industrial and manufacturing processes. 3. Exclusion of outmoded technologies and inclusion of the new appropriate and emerging technologies. 4. Greater input of management education and professional communication skills. edit] AICTE bureaus The AICTE comprises nine bureaus, namely: * Faculty Development (FD) Bureau * Undergraduate Education (UG) Bureau * Postgraduate Education and Research (PGER) Bureau * Quality Assurance (QA) Bureau * Planning and Co-ordination (PC) Bureau * Research and Institutional Development (RID) Bureau * Administration (Admin) Bureau * Finance (Fin) Bureau * Academic (Acad) Bureau For each bureau, adviser is the bureau head who is assisted by technical officers and other supporting staff.The multidiscipline technical officer and staff of the Council are on deputation or on contract from government departments, University Grants Commission, academic institutions, etc. References 1. ^ Regional Offices AICTE website. 2. ^ Technical Education Overview Department of Higher Education 3. ^ AICTE Act[dead link] 4. ^ National Level Councils Tech Ed. , Department of Higher Education. 5. ^ Growth of institutions affi liated to AICTE 6. ^ â€Å"UGC, AICTE to be scrapped: Sibal†. iGovernment. in. Retrieved 29 November 2011. 7. â€Å"AICTE to revamp its approval system next week†. Business Standard. Retrieved 29 November 2011. * | | All India Council for Technical Education| | Abbreviation| AICTE| Formation| November, 1945| Headquarters| New Delhi| Location| Kolkata, Chennai, Kanpur, Mumbai, Chandigarh, Guwahati, Bhopal, Bangalore, Hyderabad, Gurgaon[1]| Main organ| Council| Affiliations| Department of Higher Education, Ministry of Human Resource Development| Website| Official web site Remarks| Dr. S S Mantha, Chairperson (acting| |   

Literature Final

â€Å"Annabel Lee† stands as one of the most famous â€Å"death† poems of the nineteenth century, although it’s stature is certainly matched by Walt Whitman’s â€Å"When Lilacs Last in the Dooryard Bloom’d,† a poem which uses a number of   similar poetic devices, but rests upon an entirely different form. Like Poe’s most famous poem â€Å"The Raven,† his â€Å"other† famous poem â€Å"Annabel Lee† is steeped in musical diction and meter, with a view toward creating a lyric tension between the sweetness and musicality of the poem’s meter and form and the more profound and perhaps less idealized potency of the poems themes: which is human mortality. By combining technical precision with a theme of magnitude, Poe pursued his policy and prescription for poetic composition as outlined in his essays â€Å"The Poetic Principle† and the â€Å"Rational of Verse† â€Å"The Philosophy of Composition:† â€Å"the notions of his negligible ‘Philosophy of Composition' and ‘The Poetic Principle'. Its resources seem devices. Every effect seems due to an expedient. The repetend and the refrain are reliances with him — not instrumental, but thematic. At least they constitute rather than create the effect — which has therefore something otiose and perfunctory about it† (Foerster 239). The opening lines: â€Å"It was many and many a year ago/ In a Kingdom by the Sea† signal the intention not only to create a musical pattern with words as by the deliberate redundancy of â€Å"many and many† but also to posit and idealized world against that of grim reality. The repetition of many reveals that the ideal time of a â€Å"Kingdom by the Sea† has passed and this generates an immediate thematic tension. Similarly, Whitman’s poem begins with an evocation of time past: â€Å"When lilacs last in the dooryard bloom’d,/And the great start early dropp’d in the western sky in the night.† In both  poems, the hearkening back toward an idealized time first glimpsed at the poem’s beginning will recur throughout the body of the poem in both imagery and diction: in Poe’s poem, as an obvious refrain, in Whitman’s as a series of extended modulations of the original theme; with the free-verse poem flowing through many permutations of the original â€Å"lilac-nostalgia† imagery. It is worth noting that the formality of Poe’s stanza forms with carefully placed rhyme and  enjambment contrasts not only technically, but thematically, with Whitman’s sprawling free-verse form. The former carefully predicts the poem’s ending in the meter, the inevitable sway toward a definite conclusion, like fate. The latter’s form, loosed from metrical and rhyme constraints seems to â€Å"grow† rather than follow its inevitable almost mathematically destined end. The technical consequences are obvious: Poe’s poem will impress itself upon memory much more easily than Whitman’s and thus be received more organically; whereas Whitman’s (according to Poe’s doctrines) is apt to fascinate by virtue of individual images and lines. The thematic consequence is a different matter. Poe’s succinct and mathematical form serves to enhance the poem’s grave themes of personal loss and morning, sparking within the poem an indelible timelessness, an eternal melancholy, which is precisely the theme of the poem. One can imagine the poems meter and rhyme scheme quite easily projected into a musical melody without words which would result in much the same manner of â€Å"bright† misery. On the other hand, the free-verse   form of Whitman’s poem, were it projected as a musical number, might be more aptly described as an improvisational melody with a â€Å"pop† arrangement. The impact of the form on the theme of mortality, is to set in motion, the imagination’s perception that death contains within it motion, growing, an evolution of life and rebirth. â€Å"I mourn’d, and yet shall mourn with ever-returning spring.† This line with its conspicuous use of the word  Ã¢â‚¬Å"ever-returning† rather than â€Å"every†indicates the poem’s death-rebirth cyclical theme. Poe’s poem, by contrast, closes in a monochromatic, monotonic— one might say paralytic submission to death. Though there is a hint of release in the poem’s narrator rejoining his departed lover’s corpse, there is no indication of rebirth or of growth beyond this mutual oblivion. â€Å"In the sepulchre there by the sea,/In her tomb by the sounding sea.† This close is simultaneously an urge toward and away from death: but that ambiguity is trumped by the over-reaching reality of the â€Å"sea† which, in terms of the poem, indicates oblivion. At the close of Whitman’s poem, nature is viewed as sympathetic and in harony wiht the mourning of the observer; a cleansing and cathartic experience is implied. â€Å"For the sweetest, wisest soul of all my days and lands— and/this for his dear sake,/Lilac and star and bird twined with the chant of my soul,/There in the fragrant pines and cedars dusk and dim.† Rather than oblivion, nature offers brotherhood and renewal, as implied by the continuous symbol of the lilacs. Poe’s poem acknowledges and imparts the sense of life and death being in continuous friction â€Å"The angels not so happy in Heaven,?Went envying her and me† while Whitman vies death in life in continuous balance and integration â€Å"Come lovely and soothing death,/Undulate around the world. Serenely arriving, arriving,/In the day, in the night, to all, to each,/sooner or later delicate death.† Nothing could illustrate the contrast between the two poems and poets more than Whitman’s phrase â€Å"delicate death.† In â€Å"Annabel Lee, the delicate ones are the people, the humans who must succumb to death; for Whitman humanity is stronger than death and death is viewed as a part of the universal extension of human experience: it is delicate, not oppressive. This essential difference in the poems is reflected in their form and expression.   The more  controlled and fatalistic intonations of Poe and the â€Å"organic† reflective and lyrically introspective tribute by Whitman. In each case, the poet confronts the death of a beloved and reaches through their deep identification with the departed to a summation of the nature of death: for Poe is it everlasting oblivion, an for Whitman it is cyclical renewal. For both poets, the subject of human mortality provided fertile ground to create lasting poems that resonate across time. SECTION 2 Using a story each by Edgar Allen Poe and Washington Irving, describe how the Romantic writer used the supernatural to engage the reader’s imagination and then explain why Romantics were drawn to the supernatural Though many Gothic writers have earned a deserved reputation for a preoccupation with the supernatural, it is often the case that this same fascination, slanted toward the rational or â€Å"debunking† of commonly held superstitions and idea about supernatural forces, has been overlooked. Two good examples of this tendency are Washington Irving and Edgar Allen Poe, both of whom are well-revered as writers of â€Å"ghost stories† or â€Å"scary stories† which deal with the fantastic. However, both Poe and Irving posit a rational, anti-superstitious motif in their well-known stories: as a cases in point we may review â€Å"The Legend of Sleepy Hollow† by Irving and â€Å"The Sphinx† by Edgar Allen Poe. â€Å"The Legend of Sleepy Hollow,† rather than celebrating supernatural forces or positing them as actual forces at work in the real world, uses the idea or fallacious belief in supernatural forces to drive the story’s plot and them: â€Å"Irving's denial of the fantastic begins with The Sketch Book, and, although his strategy changes, the goal remains the same in all four works. John Clendenning has noted the debunking of the Gothic tradition in the three famous inserted stories of The Sketch Book: â€Å"Rip Van Winkle†, â€Å"The Spectre Bridegroom†, and â€Å"The Legend of SleepyHollow† (Brodwin 53). The Legend of Sleepy Hollow is based in â€Å"the uncanny,† a genre which allows the reader to decide â€Å"that the laws of reality remain intact and permit an explanation of the phenomena described. In this case, we know that it is really Brom Bones, not the Galloping Hessian, who has pursued Ichabod Crane†(Brodwin 54). This is seemingly an anti-romantic idea: de-emphasizing imaginary or delusional aspects for those drawn out of pure rationality. Similarly, Poe in â€Å"The Sphinx†posits opposite minded characters, confronted with an uncanny experience, one which disavows the supernatural, the other, the narrator who claims :†A favorite topic with me was the popular belief in omens— a belief which, at this epoch in my life, I was almost seriously disposed to defend.† This is opposite the attitude of Ichabod Crane who expresses a disbelief in supernatural forces, but harbors a secret fear of them. â€Å"Because there is already a legend about the Hessian, Ichabod's disappearance can be explained by recourse to the supernatural, although the schoolmaster's rivalry with Brom Bones over Katrina van Tassel is the obvious cause. Once again the possibility of the fantastic is raised for the sole purpose of being denied;† in this way, Irving emphasizes the role of rationality in a disordered world. â€Å"Such a strategy indicates that Irving was not just parodying the excesses of contemporary Gothic and romantic fiction, which can be commended† he was also attempting to magnify the scope of fiction as both philosophically and morally instructive (Brodwin 54) Poe’s â€Å"The Sphinx† also posits the possibility of a grand â€Å"supernatural†event, only forthe purposes of debunking it through rational faculties. â€Å"Poe was also a born humorist equally inspired by parody and self-mockery. In an anti-romantic vein so common among the popular humorists of his time, he enjoyed applying his acumen to deride the outpourings of emotions too often surging from mediocre fiction and poetry† (Royot 57). If â€Å"The Sphinx† can be profitably viewed as Poe’s gesture toward self-humor and also as a gesture toward the supremacy of rational thought over superstition it is no surprise. Other tales deal in this fashion with the same themes most notably the â€Å"Dupin† stories: Murders in the Rue Morgue, The Purloined Letter, and The Mystery of Marie Roget. But Poe also dealt with â€Å"ratiocination† in other celebrated stories such as â€Å"The Gold Bug† and â€Å"Maelzel’s Chessplayer. For Poe, it was possible for supernatural forces to exist, as well as for misapprehension of known forces for those of supernatural origin. However, as a plot device in fiction, Poe was notably against the sue of supernatural forces without organic cause:â€Å"Objecting to incredible or improbable elements in the narrative, Poe claims that unraveling a plot by awkwardly appealing to the supernatural constitutes an affront to artistic standards. This censure of Bird's idiosyncratic characters and extraordinary plot devices may seem like an early call for realism in fiction, but the review calls for more than minute attention to credible detail† (Ljungquist 9) In fact ‘The Sphinx† hardly reconciles its dichotomy of the known and unknown, the real and imagined: as a case in point we view his â€Å"explanation† for the apparition in the story, of the so-called Sphinx, which turns out to be nothing more than a beetle! However, the beetle in question posited as a scientific explanation for irrational experience is, in itself, a fancy of Poe’s! â€Å"Indeed, this synthetic bug is probably, through the story, the best known of all beetles, even if, like the â€Å"sea coast of Bohemia,† it never existed. Poe at times had almost an impish delight in the inaccuracy of unessentials. (Quinn 131) The appeal of the supernatural to Gothic and Romantic writers was both genuine and also as a sub-genre within to create cautionary tales regarding the integrity of human rationality in the face of what appear to be illogical, or supernatural occurrences. References Brodwin, S. (Ed.). (1986). The Old and New World Romanticism of Washington Irving. New York: Greenwood Press. Foerster, N. (Ed.). (1930). American Critical Essays, XIXth and XXth Centuries. London: H. Milford, Oxford University Press. Ljungquist, K. P. (2002). 1 The Poet as Critic. In The Cambridge Companion to Edgar Allan Poe, Hayes, K. J. (Ed.) (pp. 7-19). Cambridge, England: Cambridge University Press. Quinn, A. H. (1941). Edgar Allan Poe A Critical Biography. New York: Appleton-Century-Crofts. Royot, D. (2002). 4 Poe's Humor. In The Cambridge Companion to Edgar Allan Poe, Hayes, K. J. (Ed.) (pp. 57-70). Cambridge, England: Cambridge University Press.                                       

Free Essays on Aviation Leg

The Events That Resulted in the Signing of The Air Commerce Act of 1926 The Air Commerce Act of 1926 was the start of the regulation of aviation. It has been called the beginning of the Federal Aviation Administration. This Act put gave the Department of Commerce’s Aeronautic Branch the responsibility to certify pilots and aircraft and make initial rules for the new industry (Boeing 2002). This was an important step in the regulation of aviation because it made the United States acknowledge the potential of air commerce. In the beginning of the century aviation was not controlled. Anyone who had the means to get in an airplane could fly it. This time was a dangerous time in aviation because there were many accidents due to lack of experience. At that particular time, aircrafts didn’t have the capabilities to make extended flights, and the high death toll resulted in skepticism that airplanes were too dangerous and would never progress to become a thriving source of travel or income. This high accident rate made aviation enthusiasts lobby for regulation to further progress this industry safely. On August 12 1918 the Post Office began transporting mail by air. The Post Office was the first to regulate their pilots because they saw the importance of regulating merely for efficiency purposes. The Post Office required that all of their pilots were to have at least 500 flying hours, to pass a qualification exam, and to pass periodical medical exams (Adamski and Doyle 1999). The Post Office didn’t stop at that; they also examined the aircraft their pilots flew. Trained mechanics would perform a 180-point inspection after every flight. An engine inspection was required every 100 hours of flying time and an airframe inspection was required every 750 hours. Between 1922 and 1925, the Post Office flew approximately 8 million miles with a safety record of one fatality every 789,000 miles (Adamski et al). To break it down ... Free Essays on Aviation Leg Free Essays on Aviation Leg The Events That Resulted in the Signing of The Air Commerce Act of 1926 The Air Commerce Act of 1926 was the start of the regulation of aviation. It has been called the beginning of the Federal Aviation Administration. This Act put gave the Department of Commerce’s Aeronautic Branch the responsibility to certify pilots and aircraft and make initial rules for the new industry (Boeing 2002). This was an important step in the regulation of aviation because it made the United States acknowledge the potential of air commerce. In the beginning of the century aviation was not controlled. Anyone who had the means to get in an airplane could fly it. This time was a dangerous time in aviation because there were many accidents due to lack of experience. At that particular time, aircrafts didn’t have the capabilities to make extended flights, and the high death toll resulted in skepticism that airplanes were too dangerous and would never progress to become a thriving source of travel or income. This high accident rate made aviation enthusiasts lobby for regulation to further progress this industry safely. On August 12 1918 the Post Office began transporting mail by air. The Post Office was the first to regulate their pilots because they saw the importance of regulating merely for efficiency purposes. The Post Office required that all of their pilots were to have at least 500 flying hours, to pass a qualification exam, and to pass periodical medical exams (Adamski and Doyle 1999). The Post Office didn’t stop at that; they also examined the aircraft their pilots flew. Trained mechanics would perform a 180-point inspection after every flight. An engine inspection was required every 100 hours of flying time and an airframe inspection was required every 750 hours. Between 1922 and 1925, the Post Office flew approximately 8 million miles with a safety record of one fatality every 789,000 miles (Adamski et al). To break it down ...

10 Animal Sounds in Japanese Words

10 Animal Sounds in Japanese Words In different languages, there is little consensus about what sounds animals make. This holds true in  Japanese as well as other tongues. In English, for example, a cow says moo, but in French, its closer to meu or meuh. In Japanese, the bovine says moo moo. American dogs say woof, but in Italy, mans best friend makes a sound more like bau. In Japanese, they say wan wan. Below are the sounds various animals say in Japanese. Japanese Animal Sounds The table displays the name of the animal in the left column, with the transliteration of the animals name in bold and its depiction in Japanese letters below. The English name for the animal is listed in the second column. The third column lists the sound the animal makes in bold with the Japanese letters for the sound below that. The sound an animal makes in English is included below the Japanese spelling in the third column, allowing for easy comparison to the animal sound in Japanese. karasu㠁‹ã‚‰ã â„¢ crow kaa kaaã‚ «Ã£Æ' ¼Ã£â€š «Ã£Æ' ¼ niwatorié ¶  rooster kokekokkoã‚ ³Ã£â€š ±Ã£â€š ³Ã£Æ'Æ'ã‚ ³Ã£Æ' ¼(Cock-a-doodle-doo) nezumi㠁 ­Ã£ Å¡Ã£  ¿ mouse chuu chuuãÆ' Ã£Æ' ¥Ã£Æ' ¼Ã£Æ' Ã£Æ' ¥Ã£Æ' ¼ nekoçÅ' « cat nyaa nyaaãÆ'‹ãÆ' £Ã£Æ' ¼Ã£Æ'‹ãÆ' £Ã£Æ' ¼(meow) umaé ¦ ¬ horse hihiinãÆ'’ãÆ'’ãÆ' ¼Ã£Æ' ³ butaè ±Å¡ pig buu buuãÆ'â€"ãÆ' ¼Ã£Æ'â€"ãÆ' ¼(oink) hitsujiç ¾Å  sheep mee meeãÆ' ¡Ã£Æ' ¼Ã£Æ' ¡Ã£Æ' ¼(baa baa) ushi牛 cow moo mooãÆ' ¢Ã£Æ' ¼Ã£Æ' ¢Ã£Æ' ¼(moo) inuçŠ ¬ dog wan wanãÆ' ¯Ã£Æ' ³Ã£Æ' ¯Ã£Æ' ³(woof, bark) kaeruã‚ «Ã£â€š ¨Ã£Æ' « frog kero keroã‚ ±Ã£Æ' ­Ã£â€š ±Ã£Æ' ­(ribbit) These animal sounds are usually written in the katakana script, rather than kanji or hiragana. The Bowwow Theory The bowwow theory  posits that language began when human ancestors started imitating  the natural sounds around them. The first speech was onomatopoeic and included words such as moo, meow, splash, cuckoo, and bang. Of course, in English especially, very few words are onomatopoeic. And around the world, a dog might say au au in Portuguese, wang wang in Chinese, and as noted, wan wan in Japanese. Some researchers have suggested that the animals a culture is most closely aligned with will have more versions of the sounds they make in their respective languages. In American English, for example, a dog might say bowwow, woof, or ruff. Since dogs are beloved pets in the U.S., it makes sense that American-English speakers would want to have a menu of sound words for this pet. The Dog in Japan Dogs are also quite popular as pets in Japan, where they were domesticated during the Jomon period in 10,000 B.C. Though katakana script is most common, you can write the Japanese word for dog,  inu,  in either  hiragana  or  kanji - but since the kanji character for dog is quite simple, try learning how to write it in kanji. Phrases referring to dogs are as common in Japan as they are in the West. Inujini  means to die like dog, and to call someone a dog in Japenese is to accuse him of being a spy or dupe. The sentence  Inu mo  arukeba  bou  ni  ataru  (when the dog walks, it runs across a stick) is a common Japanese saying, meaning that when you walk outside, you could possibly meet with an unexpected fortune.

Organizational behavior (research analysis) Assignment - 2

Organizational behavior (research analysis) - Assignment Example To ensure that all the employees are up to date with the company values, I would organize annual events whereby the employees will be reminded on the core company values. Internal conflict resolution has been found to be more effective as compared to external methods such as courts. To come up with a good conflict resolution strategy, I would seek the opinion of the employees on workplace conflict guidelines. Conflict resolution should begin at the departmental level so that small disputes are handled before they blow up (Taylor, Rebekah, and Pamela 24). Every department should have a conflict mediator who will be trained on conflict mediation. Although training would be expensive in the short-term as compared to hiring mediators, it will be worth the cost since no new wages will be incurred in the future. Department managers will be trained as conflict mediators. Integration of management skills and conflict mediation will help solve conflicts wisely. Ineffective communication problems are bound to cause havoc in a working environment. As the new manager, I will ensure that communication channels are effective so as to avoid misunderstanding. The structure of the organization will be altered so that communication will be easier. Every department head will communicate directly to a central manager whose main function will be coordinating the different departments. The central manager will pass information from department to department and hence no cases of departmental misunderstanding will arise. According to Taylor, improper communication in departments is the root cause of conflicts in organizations (Taylor, Rebekah, and Pamela 56). He argues that a central communication point helps solve communication problems. Fair evaluation is defined as the process of determining an individual’s job-related actions without favoring or discriminating them. Fair evaluation also means that the employee’s

Business and Economics of the Olympics Can Ireland Benefit from the Essay

Business and Economics of the Olympics Can Ireland Benefit from the London 2012 Olympics - Essay Example Research has shown that those bidding countries that do extensive pre-planning, including those that secure financial backing from private enterprise and corporate businesses so as to not directly enter into agreements to obtain funding from city coffers, have successful Games as there is no direct involvement of the public's money. By also utilizing many of the buildings, like in the Calgary Winter Olympics, for training centers to accommodate future Olympic athletes and open them up for public use, these facilities will also continually fund their operation. As in the example of the Olympic arena in Montreal, the facility became a constant maintenance problem due to an extremely leaky roof and thus has rendered it unusable. The scope of this paper is to not only examine those Olympic Games that have proven to be a financial opportunity for those businesses pre and post game hosting, but, also how the next Olympic Games to be held in 2012 in London can transfer that knowledge to a potential host, Ireland. Evidence will be shown via tables as to the financial benefit to businesses that have occurred through two successful Olympic Games, Los Angeles and Sydney, and provide documentation as to the full involvement the governments of both countries had in encouraging business financing in order to fulfil the greater use of facilities once the Games have moved on to the next host country. Introduction Business enterprise has always had a vested interest and need by many athletes in pursuing their dreams of Olympic greatness. The governments of host cities and host countries have a further vested interest in ensuring the Olympics make it to their city of choice. By having the government work in cooperation with businesses, the ability to fund the Games proves to be an extremely involved and long process that can either make the Games a success or a failure. There are many key economic issues that are associated "with the holding of Olympic Games and the factors that are important in ensuring the potential benefits are realized, are those associated with the macro-economic environment" (Treasury Department, NSW 1997). These such issues that will be