Personal Budget, Balance Sheet, and Cash Flow Statement Essay

Personal Budget, Balance Sheet, and Cash Flow Statement - Essay Example The assets should be equivalent to the liabilities of the individual. Some examples of assets that are included in the balance sheet include the real estate, the checking accounts, savings accounts, cash value of life insurance, vehicles, money market investments and jewelry. Liabilities represent the obligations of the individual such as consumer debts, student loan debts, car loans and outstanding mortgage repayments. Personal cash flow statement will measure the individual cash inflows and outflows in order to determine the net cash flow for a specific period of time. Personal cash inflow will mainly include the salaries and wages, the interests from savings, the dividends received from invested funds and the capital gains that may be realized from the sale of bonds or common stocks. The expense or cash outflows will include the rent paid like house rent, car rental fees, mortgage repayments, utility bills, the entertainment expenditure, and groceries utilized by the individual fo r the specific period of time. Introduction Below are the personal budget, cash flow statement and balance sheet of Sophia. In order to prepare the above financial statements, it is important that we understand the client age, the spouses, and dependants of the client. It is also important to factor the educational background, the income status of the client and spouse, and the major goals of the client. The objectives of Sophia are to save money for unexpected expenses, provide for long-term expenditure such as retirement, and educate her dependants (Stovall & Maurer, 2011). Another objective is to earn adequate income from her savings in order to be able to subsidize the low income from employment (Stovall & Maurer, 2011). Sophia is married to Peter and both have a two-year-old daughter who is not currently enrolled in any school. Sophia is currently pursuing her bachelor of accounting degree on part-time basis, and she is employed in a local charity organization. Her monthly inco me is $ 1,500 while Ken is a graduate of Finance and is currently working in the hospitality industry with a monthly income of $ 2,000. The two major concerns are to save for retirement and education of their daughter. Below is the monthly personal budget of Sophia The financial goals are to avoid debt and increase the emergency funds so that they can accrue money for their daughter’s education and save for retirement. Amount in dollars (US $) Amount in dollars (US $) Expected income Salary (Sophia and Peter) 3,500 Interest on savings deposits 50 Interest on investments 40 Total monthly expected income 3,590 Projected Fixed monthly expenditure Student loan repayments 150 Car insurance 40 Investment savings 450 Mortgage loan repayments 500 Car loan repayment 90 Student loan 80 Life insurance 50 Total fixed expenditure (1,360) Projected variable monthly expenditure Food 1,000 Telephone, water and electricity 100 Clothing 200 Fuel and car maintenance 250 Entertainment 200 Donati ons and gifts 50 Total projected variable expenditure (1,800) Expected monthly savings 430 From the above personal budget, Sophia will have a net savings of $ 380 that she can utilize in meeting her financial goals and objectives. Below is the balance sheet of Sophia as at the end of the 30th September 2012. Sophia’s personal balance sheet as at 30th September 2012 Amount in US dollars Amount in US doll

Inclusive Education Essay Example for Free

Inclusive Education Essay This report details the role of educational inclusion, individual and general perspectives on inclusion and how the medical and social models have played a great part in the conception and in its application in regards to inclusion in the past and in recent times. Inclusion has different conception and used in certain terminology that relates to inclusion. It is used in different settings such as in social care and in the educational setting in the society today. In this report I will be focusing on the educational part. The Encarta English Dictionary defines inclusion as the addition of somebody or something to the rest of a whole. This definition has not specified who is to be included but a person or group being part and accepted by the rest of a whole. Inclusion have been defined and interpreted by many as just the integration of children with special educational needs (SEN) into mainstream school. According to (Rigby 2000) these kinds of misconception and viewpoints often lead to the misunderstanding and maltreatment in such a way that it creates room for continuous labelling, bulling and rejection by others without SEN. The term Inclusion according to (The Warnock 1978 Report) was initially used as integration, whereby children with SEN who have been educated in special schools where integrated into mainstream school provided they did not have any effect on adequate use of resources. The definition of inclusion is actually changing and moving, in the sense that, its concept and dynamism is now broader, people are now beginning to fully understand what it means and what it evolve in the society today. It is not just about people with special needs integrating or having the same capabilities to perform but having equal choices on where is more conducive they choose to live, having equal opportunity to engage in whatever they choose to do and being accepted the way they are (Giangreco 1997). Social Inclusion/ Social Exclusion There are no definite definitions for social inclusion and social exclusion, both of them has multiply definitions, it all depends on the context which it is used for and is still being developed. Exclusion can be defined as the act of excluding, or of shutting out, whether by thrusting out or by preventing admission; a debarring; rejection; prohibition; the state of being excluded (Inc Icon Group International 2008). According to the definition above, it indicates that social exclusion is multidimensional; people are not only excluded in the society because of their age, sex, religion, colour, disabilities, race and gender it can also be due to unemployment, homelessness, low income, poor mental health, locality, dysfunctional family, educational achievement, status in the society etc (SEU 2004). This group of people are said to be in a Cycle of Disadvantage ( Pope, Pratt and Hoyle, 1986). Article (136 and 137) of The (1997) Amsterdam Treaty was enacted in order to eliminate exclusion and promote economic and social cohesion. Social inclusion promotes integration and community cohesion, it builds the communities, promotes understanding and unity. Inclusive Education and Government Legislation According to (The 1944 Educational Act) it initially stated that, children’s education should be based on their age, aptitude and ability. During the Act establishment, there was a philosophy that children with special need were to be able fit in the school rather than the school making provision to accommodate them before gaining admission into the mainstream school. The (1944 Act) was in use until 1974, when the Warnock Committee was set up to review the provision that was available for children with Special Educational Need. This committee which was headed by Mary Warnock lead to the publication of the 1978 Warnock Report. The Report concluded that, they were about 20% of children in school population that might have Special Education Need and only 2% of which may require support in the mainstream school. The Warnock Report suggested that there should be a proper provision in place for children with Special Educational Need, which then will ensure that the 2% in mainstream school received the adequate provision. The 1978 Warnock Report had since lead to the enactment and development of various educations Act such as, (1981Education Act), (1993 Education Act), (1996 education Act) and the (2001 Special Educational Needs Disability Act) All these Acts listed above reinforces government’s dedication and commitment to the fully inclusion of children with Special Education Needs into mainstream school and the society as a whole. Inclusive Education and Autism  Abraham Maslow formed a theory on ones personality that has a great influence on education. In his theory of human need, he emphasized that, the student with education need that has a wish or desire to belong to a normal group, that desire creates the motivation to acquire new skills, which the student can only achieve in a learning environment that is void of segregation. He further argued that the sense of belonging is the foundational need that that needs to be met in order to achieve the higher level self actualization. According to (Article 28) of the United Nations Convention on the Rights of the Child, it stated that every child has a right to education. No child should be discriminated, excluded or deprived on the basis of belonging to a particular group. Therefore Inclusive education can be defined as the integration of adults or children into mainstream school regardless their gender, age, disabilities, ethnicity, colour or impairment (Daniels and Garner 2000). Children with hidden disabilities like autism, which is a life time disability that affects the way a child communicates and interact within the society, are faced with difficulties of being fully included into mainstream school. Prior to the development of the Special Need Education, children with autistic spectrum were viewed under two models of disabilities, Medical or Social Model. These are ways how people viewed and acted towards people with disabilities. The Medical Model of Disability sees the illness in the person first and the individual second, this notion creates a bad and negative conception of disability (Cigman 2007). The Social Model of Disability sees the disable person first before their illness. This model sees the person as an individual, different and unique, who has an equal rights and opportunities to education and other essentials of life. The model recognises the fact that a disable person’s impairment does not regard him or her less than anyone else in the society.

The Domestication Of Wild Animals History Essay

The Domestication Of Wild Animals History Essay The Fertile Crescent has been called the Cradle of Civilization for many years. The Cradle of Civilization is the key to understanding when the human population began to thrive and create villages, cities, and ultimately states. Without the domestication and cultivation of the land there would have never been enough food to support such a dense population of people. Hunting and collecting entirely from the wild could not possibly support even a tiny fraction of the worlds current population (Bellwood, 1). There were seven core domesticates in the Fertile Crescent, they include sheep, goats, pigs, cattle, emmer wheat, einkorn wheat and barley. All of these species were domesticated and had an important role in the Fertile Crescent throughout the two millennia emergence of agrarian societies between 10000 and 8000 B.P. We can best understand the events of this period by first focusing on the developmental history of the individual species of animals and plants that were brought under d omestication, and then combining those individual histories into the more complex overall story in the emergence of the agriculture in the region (Smith, 51). However due to the confines of this paper we will take an in depth look at the animals domesticated in the Fertile Crescent. The story of the Fertile Crescent starts before the emergence of the hunter- gatherers, who were ravaging the forests and grass lands. By 10000 B.P. the beginning of the 2000 year period that would witness the development of agriculture, human societies had taken advantage of the post-Pleistocene proliferation of plant and animal resources, and the Fertile Crescent was inhabited by a diverse array of hunter-gatherer societies (Smith, 51). The Pleistocene era had ended with a much warmer climate that also brought a much moister climate to the area. This climate change was one that favored the wild annual cereal grasses (Sagan, 249). Also it allowed the sparse movement of hunter-gatherer groups to move in to the area. It was there that they discovered that a more sedentary lifestyle produced more of a surplus of food and then that of foraging. The Fertile Crescents environmental zones are keys to understanding the development of the domestications of the animals (and plants). There are three main environmental zones involved in the origin of cultivation in the Fertile Crescent. The eastern section of which comprises the foothills and margins of the Zagros Mountains (Maisels 133). The central or the north is mostly made up of the broad rolling grasslands. And lastly, the western section whose central axis is the important Levantine corridor and Jordan Valley (Smith, 51). There were many changes that occurred due to the domestication of animals (and plants). These changes were many times become genetic due to the consistent selection of the more adequately produced products. In wild grains, the axis or rachis is brittle, which allows the grain to reseed itself easily. Selection of the grains was at first an accidental by-product of harvesting, and later intentionally, the people selected grains in which the axis was tougher, allowing less grain to fall to the ground, thus raising yields (Sagan 247). They also selected plants that were more easily husked. The people used the same natural selection process when choosing livestock. They selected woolly animals from among wild sheep, which are not normally woolly, thus acquiring sheep better suited to lowland heat and from which to obtain wool. Fossil remains indicate that the domestication of the sheep and goat was accompanied by a decrease in the size of the animal. The animals domesticated in the Fertile Crescent were a key to the development of the humans in the area. The readily available source of meat aided in the functions of the brain, which led to the ability to think more complexly and creatively. The brain is fueled by protein therefore with more protein in the diet the mind began to develop more completely. Thus the importance of the domestication of the animals to the human race, without having to hunt for the meat they were getting a more readily available source of protein (Wilkinson 139). The Persian wild goat has been recognized as the ancestor to the first domesticated goat. The Persian wild goat tends to be found in the more rugged terrain. It is in the eastern section of the Fertile Crescent that we find the most evidence of goats being hunted for their meat. Specifically at the site of Ganj Dareh, which was excavated in 1970s, which found at the lowest level, which dates back to 9000 B.P. contained approximately 5000 identifiable goat bones (Old Goats). Brian Hesse of the University of Alabama at Birmingham studied these bones. He used a new analytical technique to try to piece together evidence of the domestication of goats. Hesse theorized that a domesticated herd should have two clear distinguishing characteristics: (1) a large percentage of animals slaughtered for meat late in their immaturity, when they had attained much of their adult size; (2) an adult breeding population in which females far outnumbered males (Smith, 60). Through complex measurements of t he bones discovered at Ganj Dareh, Hesse discovered that the males were being killed before they reached adult hood and the females overwhelmingly stood for most of the population. This stunning breakthrough specifies that an age and sex profile that closely agrees with that of a herd of domesticated goats managed to provide meat (Old Goats). Clear demographic evidence appears to indicate that goats were domesticated at Ganj Dareh as early as 9000 years ago. The increase of the proportions of goat bones among the animal remains is an indicator to the shift to goat herding. Wild Sheep were the second animal to be domesticated in the Fertile Crescent. The wild ancestor of domesticated sheep ranged throughout much of the Fertile Crescent. A large amount of evidence of wild sheep can be found in the central region (Sagon, 245). There is much data to indicate that the wild sheep was not an important prey in the areas of Levant. There is, however, evidence showing that the sheep were a prey in Jericho that date wild sheep back to 10000 to 9500 years ago (Wilkinson 149). The degree to which the hunter-gatherer societies in different parts of the Fertile Crescent relied on wild sheep for food parallels the animals abundance in their local environments 10000 to 8000 years ago. The wild sheep were most were most abundantly discovered in the central region. This is probably why around 8500 B.P. sheep were first domesticated in the central area of the Fertile Crescent. There, the land is better suited to the wild sheep thus they were a more common target for hunte rs in that area, leading to the domestication of the sheep. With the change from being wild to being domesticated, the sheep, according to the fossil record, got smaller due to the selection process of the humans tending to the animals. It is in the apex of the Fertile Crescent that sheep herding first became an important component of agricultural economies (Smith, 57). The pig was, as far as we know the third animal to be domesticated. Wild pigs were greatly hunted in the northern part of the central region. Facts have lead archeologist to date the bones of the wild pigs to 9000 B.P. The pigs continued to be a substantial part of the diet of the people in this northern area of the Fertile Crescent, even after the shift to the herding of sheep and goats (Sagan, 243). The site of Cayà ¶nà ¼ tends to be the marker for the earliest domesticated pig, in the vicinity of 8500 years ago. There have been some tentative theories that approximate the domestication of pigs to be closer to the date of 10000 B.P. (Smith, 67). It is Richard Redding who proposed this theory, which the bones of the pigs at Hallan Cemi, strongly represent the ages of bones of a possible herding community of pigs. However since we know nothing about the ages of the pigs that the hunters targeted we have no basis for making the claim that the pigs at Hallan Cemi were indeed domestic ated and herded. For now it remains unverified but the alluring prospect that pigs were domesticated much before the evidence now shows. Cattle were probably the last and least important of the four main animals that were domesticated in the Fertile Crescent. The ancestors of domesticate cattle were probably considered to be a dangerous pay due to the size of the animal. However, it was also a significantly large package of meat. The area in the Levant and Jordan Valley has dated wild cattle bones to approximately 9000 to 8000 years ago. Like the pigs the cattle had an exceptionally large geographical range and extended far beyond the Fertile Crescent. There has been clear documentation of a pattern that shows the reduction of size in the cattle between 8000 and 7000 B.P. While cattle may show to be of little importance to the region between 10000 and 8000 B.P. it later became the dominant species of the market (Smith, 56). Now that we have looked at the individual histories of the animals of four of the seven core domesticates of the Fertile Crescent we see many patterns are emerging. The four species share common lines of evidence that include; geographical range, increase in abundance, reduction in size and change in age/sex profiles (Smith, 67). This evidence has led to the indication that these histories were distinct and still follows the same indication of domestication. The goats were domesticated in the earliest portion of the period, at around 9000 B.P. Then the sheep, pigs and cattle soon followed after approximately 300 years after the domestication of the goats. After the domestication of animals (and plants) the small villages began becoming states, they were becoming more and more like a modern day civilization. The early stages of food production in the Middle East were marked by gradual transition from foraging to producing economies. Many changes were caused by the production and cultivation of food. Such changes include population increase, which caused the resulting migration and forced other areas to respond and begin their own cultivation of their resources. Also, there had been a gradual population increase; this was based on the native richness of the environment, which helped spur the spread of food production (Maisels, 140). On the other hand, in the Tigris-Euphrates alluvial plain, cultivation required irrigation, which began around 7000 B.P. and changed the world of farming. Irrigation allowed farming to spread away from the normal areas that were close to the riverbanks, by bringing the water away from the riverbanks the cult ivation began to strive. By 6000 B.P., irrigation systems had become far larger and more complex, and were associated with a new political system. This new establishment was based on central government, extreme contrasts of wealth, and social classes, the beginnings of the state (Wilkinson, 141). The written and archaeological record indicates that the early Mesopotamian states were city states (Sumer and Elam), ruled by a literate theocracy that managed virtually all major aspects of the economy, which was overwhelmingly agrarian. The theocracy was replaced by 4,500 B.P.; it was replaced by a secular, military monarchy, based upon an elaborate class system (Sagon, 300). Thus ended the revolution of modern humans in the world of cultivation we now knew use the animals (and plants) to our advantage. As time continues to slip by we find more and more ways to maximize the products we get from the domestication of animals (and cultivation of plants) (Sagan, 248). To sum everything up Southwest Asia was inhabited by small groups of hunter-gatherers. These groups, due to the climatic change, became more and more sedentary and begin to develop a source of food production. This production of food came from the domestication and cultivation of plants and animals. The herded animals provided a constant source of protein in their diet and allowed for the hunters to expend their energy in other areas of life. The cultivation of the plants allows for a reliable supply of grains in their diet. This made the people of this time able to support larger families, which turned into villages, cities, and ultimately states.

La Vita e Bella Essay examples -- Movie Play Analysis

As Benjamin Franklin once said, â€Å"Many people die at 25 and aren’t buried until 75.† Guido Orefice, the main character in La Vita à © Bella was not one of those people. In the movie, Guido is a man who lives every second, taking nothing for granted and leaving no opportunity wasted. In La Vita à © Bella, Life is Beautiful, the main character Guido Orefice travels to Arezzo, Italy, with his friend Ferruccio, in hopes of eventually opening up a bookstore. On the journey to the city, Guido meets a schoolteacher named Dora, immediately falling in love with her. During his time in the city, Guido runs into Dora a number of times, some on accident and others on purpose, and never wastes an opportunity to impress and woo her. Eventually, after liberating her from her own engagement party to another man, Guido marries Dora. The birth of their son Joshua and five years go by. WWII starts and the Germans take many Jews to concentration camps. On the night of Joshua’s fifth birthday German soldiers come and take Guido, his uncle and Joshua off to a concentration camp. When Dora learns what has become of her husband and son she pursues them, eventually landing in the same camp as them. As Joshua and Guido are traveling to the camp and even when they arrive, Guido makes Joshua believe that the entire ordeal is a game, the grand prize being a real life tank. The story ends when the Allies capture the camp, unfortunately after Guido is executed for trying to escape. Joshua is taken from the camp in one of the American tanks, Joshua thinking it is because he has won the game, and on the road sees his mother, whom he has been separated from since the night of his birthday, which is a bittersweet ending. La Vita à © Bella is a masterful production, in bot... ...script would only be unrealized potential, in the end, a waste. The script and film are vital to each other, one fulfilling the other in ways neither could do on their own. The script provides the vital information necessary to make the film into the hit has become. The movie, because of the screenplay’s effectiveness, conveys the theme of bravery through its use of character development, the dialogue and effects within the film. Courage is aptly displayed in the characters of Guido and Dora. Can anyone really know if they would have the courage to carry on, despite great hardship, even when their loved ones were at stake? Works Cited Meyer, Nicholas. Screenplay quotes. 04 12 2010 . Towne, Robert. Robert Towne Quotes. 04 12 2010 .

Seven Wonders

About a hundred years after the Statue of Zeus came the Temple of Artemis. It was built in the ancient city of Ephesus, or modern day Turkey. The architect Theodorus probably built the incredible temple, and he most likely did so to honor the Greek Goddess of the Moon, Artemis. Tragically, a man named Herostratus set the Temple of Artemis on fire along with a group of Goths in an attempt to have his name go down in history. He managed to do so and city officials tried to enforce a new law stating that if any one citizen of Ephesus mentioned his name, they would receive the death penalty; the attempt failed. All of religion at this point declined because Artemis did not protect her temple. The structure as well as the story is terrific. Measuring about three hundred feet by one hundred fifty feet, and the one hundred twenty seven columns each having a heighth of about sixty feet, one can easily see how the Temple of Artemis' means of construction are a complete mistery. Theodorus built the columns so that they had proportions to the human body. Aside from that, it was completed around 440 B. C. and took approximately one hundred twenty years to build. Such strenuous man labor classify this temple as one of the Seven Wonders of the World. Contemporary to the Temple of Artemis was the Mausoleum, which was located in Halicarnassus, or present day Turkey. It all began when Mausolus took over with Artemisia. In 353 B. C. , Mausolus died, leaving his wife Artemisia, who was also his sister, incredibly depressed. In honor of Mausolus, she decided to build him the â€Å"most splendid tomb in the known world. † The Mausoleum surprisingly managed to remain intact after over sixteen centuries. It went through many hardships and risky situations, one being the reign of Alexander the Great, and yet somehow never fell apart. It did, however, eventually collapse when a severe sequence of earthquakes passed in the fifteenth century. Unlike the other â€Å"Wonders of the World,† this building did not rely on size, but rather on beauty to catch the eyes of modern people. That is to say, the Mausoleum was so beautiful and unique that it became one of the Seven Wonders of the Ancient World.

The History Behind Crayola Crayons

The History Behind Crayola Crayons Crayola brand crayons were the first kids crayons ever made, invented by cousins, Edwin Binney and C. Harold Smith. The brands first box of eight Crayola crayons made its debut in 1903. The crayons were sold for a nickel and the colors were black, brown, blue, red, purple, orange, yellow, and green. The word Crayola was created by Alice Stead Binney (wife of Edwin Binney) who took the French words for chalk (craie) and oily (oleaginous) and combined them. Today, there over one hundred different types of crayons being made by Crayola including crayons that sparkle with glitter, glow in the dark, smell like flowers, change colors, and wash off walls and other surfaces and materials. According to Crayolas History of Crayons Europe was the birthplace of the â€Å"modern† crayon, a man-made cylinder that resembled contemporary sticks. The first such crayons are purported to have consisted of a mixture of charcoal and oil. Later, powdered pigments of various hues replaced the charcoal. It was subsequently discovered that substituting wax for the oil in the mixture made the resulting sticks sturdier and easier to handle. The Birth of Crayola Crayons In 1864, Joseph W. Binney founded the Peekskill Chemical Company in Peekskill, N.Y. This company was responsible for products in the black and red color range, such as lampblack, charcoal and paint containing red iron oxide which was often used to coat the barns dotting Americas rural landscape. Peekskill Chemical was also instrumental in creating an improved and black colored automobile tire by adding carbon black that was found to increase the tire tread life by four or five times. Around 1885, Josephs son, Edwin Binney, and nephew, C. Harold Smith, formed the partnership of Binney Smith. The cousins expanded the companys product line to include shoe polish and printing ink. In 1900, the company purchased a stone mill in Easton, PA, and began producing slate pencils for schools. This started Binney and Smiths research into non-toxic and colorful drawing mediums for kids. They had already invented a new wax crayon used to mark crates and barrels, however, it was loaded with carbon black and too toxic for children. They were confident that the pigment and wax mixing techniques they had developed could be adapted for a variety of safe colors. In 1903, a new brand of crayons with superior working qualities was introduced - Crayola Crayons.