Wednesday, May 6, 2020

Basketball As A Physical Education - 1396 Words

Basketball was originally created by James Naismith in 1891. The beginning of was created in Springfield Massachusetts. The game will use two teams and 10 players on the court. The coaches help train the player to play well at games and tournaments. Players need certain equipment to be able to play. The history of basketball begins 123 years ago. In December of 1981 a teacher at the YMCA in Springfield Massachusetts named James Naismith wanted to create a new game. Naismith managed to get basketball on the YMCA roster in 1893. When he got a job at the University of Kansas he brought basketball with him. He experimented more and more there and became a physical education teacher (Basketball 1). The beginning of basketball was interesting. Naismith’s students used soccer balls to dribble and shoot. Naismith went to the superintendent at the University and asked for two boxes so he could use those as goals. When the superintendent gave him what he asked for, they gave him two bu ckets instead. The janitors hung them over the balcony in the gymnasium. He used students from his gym class to experiment the game. After the first experimental game, Naismith drafted the first 13 original rules (Basketball 1). The original 13 rules are: The first is, the ball may be thrown in any direction with one or both hands. Second, the ball may be batted in any direction with one or both hands but not with the fist. Third, a player cannot run with the ball. The player must throw the ballShow MoreRelatedEssay on Beginning Of Basketball1177 Words   |  5 PagesThe Beginning of Basketball Have you ever had an interest in how something was invented? An interest in how your favorite activity or hobby came about? Ever since I was introduced to sports and how competitive it was, I became hooked. I enjoy playing football, basketball, and baseball. 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Taxation Theory And Practice Of The Law -Myassignmenthelp.Com

Questions: 1. Over the last 12 months, Eric acquired the following assets: an antique vase (for $2,000), an antique chair (for $3,000), a painting (for $9,000), a home sound system (for $12,000), and shares in a listed company (for $5,000). Last week he sold these assets as follows: antique vase (for $3,000), antique chair (for $1,000), painting (for $1,000), sound system (for $11,000) and shares (for $20,000). Calculate his net capital gain or net capital loss for the year. 2. Brian is a bank executive. As part of his remuneration package, his employer provided him with a three-year loan of $1m at a special interest rate of 1% pa (payable in monthly instalments). The loan was provided on 1 April 2016. Brian used 40% of the borrowed funds for income-producing purposes and met all his obligations in relation to the interest payments. Calculate the taxable value of this fringe benefit for the 2016/17 FBT year. Would your answer be different if the interest was only payable at the end of the loan rather than in monthly instalments? What would happen if the bank released Brian from repaying the interest on the loan? 3. Jack (an architect) and his wife Jill (a housewife) borrowed money to purchase a rental property as joint tenants. They entered into a written agreement which provided that Jack is entitled to 10% of the profits from the property and Jill is entitled to 90% of the profits from the property. The agreement also provided that if the property generates a loss, Jack is entitled to 100% of the loss. Last year a loss of $10,000 arose. How is this loss allocated for tax purposes? If Jack and Jill decide to sell the property, how would they be required to account for any capital gain or capital loss? 4. What principle was established inIRC v Duke of Westminster[1936] AC 1? How relevant is that principle today in Australia? 5. Bill owns a large parcel of land on which there are many tall pine trees. Bill intends to use the land for grazing sheep and therefore wants to have it cleared. He discovers that a logging company is prepared to pay him $1,000 for every 100 metres of timber they can take from his land. Leaving aside any capital gains tax issues, advise Bill as to whether he would be assessed on the receipts from this arrangement. Would your answer be different if he was simply paid a lump sum of $50,000 for granting the logging company a right to remove as much timber as required from his land? Answers: Answer 1 Issue The issue is to analyse the given information and to calculate the value of net capital gains or net capital loss for the taxpayer Eric. Rule As per section 108 -10 (2) of Income Tax Assessment Act 1997, jewellery, coins, books, painting, art work, any manuscript, or antique item would be classified as collectable. To be exempt from CGT (Capital Gains Tax), it is essential that the purchasing date of the items must be before September 20, 1985 or the buying price of the item must be less than $500. Further, it is noteworthy that the loss incurred on the sale of collectable would only be compensated with the capital gains that would result from the sale of collectable. If the taxpayer would not have any capital gains from collectable to offset these losses, then the capital loss would be shifted to next financial year (Gilders et. al., 2016). As per section 108 -10 (3) of Income Tax Assessment Act 1997, the capital loss incurred from the sale of any personal use asset would not be taken into account while calculating the net capital gains/loss. However, if the personal use asset has acquisition cost of higher than $10,000 then only the derived capital gains would be considered else not (Sadiq et. al., 2016). As per section 104 - 5 of Income Tax Assessment Act 1997, income derived from the sales of shares would be taken into account for CGT liability on the part of taxpayer. Further, if the shares are not held for more than 1 year, then the taxpayer is not liable for any discount on the calculation of net capital loss/gains (s. 115-25, ITAA 1997) (Deutsch et. al., 2016). Application Eric is the concerned taxpayer who purchased an antique vase, antique chair, and a painting for a cost of $2000, $3000 and $9000 respectively. He has sold an antique vase, antique chair, and a painting for $3000, $1000 and $1000 respectively. It is apparent that these items are collectable and also having the acquisition cost more than $500. Hence, Capital loss/ gain Antique Vase Antique Chair Painting Net Capital loss/ gain from collectable = The negative sign in the value represents that Eric has capital loss of sale of collectables. Eric has also purchased a home sound system for a cost of $12000 for her private use. Eric has sold home sound system for $11000. It is apparent that home sound system is an item of personal use and hence only capital gains would be taken into account. Capital loss/ gain The negative sign in the value represents that Eric has capital loss of sale of home sound system. He has also purchased shares in a listed company for a cost of $5,000. He has also received proceeds of $20,000 from the sale of shares. Capital loss/ gain The positive sign in the value represents that Eric has capital gains of sale of shares. Conclusion It can be said based on the above computation that Eric has capital gains of $15,000 from shares which would be taxed in the current year as per CGT. Further, the capital loss of $9,000 incurred due to collectables would be rolled over to the next year (to be adjusted against collectables capital gains) while the capital loss from personal use asset would not be incorporated in the computation of capital tax liability for Eric. Answer 2 Issue The issue is to find the taxable value of fringe benefits for the FBT year 2016/17. Rule When employer has provided benefits (non-cash) to employee for personal usage then these benefits are termed as fringe benefits as per FBTAA, 1986. The fringe benefits tax liability would be levied on the part of the employer (Woellner, 2014). In this regards, when an employer has provided monetary help to employee in terms of giving loan at zero rate of interest or lower rate of interest rate as compared with the statutory interest rate announced by Reserve Bank of Australia for the given assessment year, then there is incidence of loan fringe benefits. Further, it is noteworthy that when the employee has utilized the loan amount for earning income, then the interest amount paid by the employee would be tax deductible on behalf of the employer. Also, the taxable value in loan fringe benefits would be computed by taking the interest saving from loan fringe benefits (Nethercott, Richardson and Devos, 2016). Application It is apparent that employer bank has extended loan of $1 million to employee Brian at 1% per annum interest arte that needs to be paid in monthly payments. Provided interest rate (Annualised) = 1.0046% p.a. RBA statutory interest rate for FY2016/17 = 5.65% p.a. It is apparent that Bank has provided the loan at lower interest rate and hence, FBT liability would be applicable on the employer. Interest saving = Amount * (Provided interest rate RBA interest rate) = 1 * (0.0565 0.010046) = $43,960 From loan amount, 40% has been used for making income and hence, loan fringe benefit = (1 40%) * $43960 = $26,376 GST is not valid for loan and therefore, the value of gross up factor = 1.9608 (Gilders et. al., 2016) Grossed up value of loan fringe benefit = loan fringe benefit amount * gross up factor = 26376*1.9608 =$51,718.06 FBT liability = 51,718.06 *0.49 = $ 25,341.85 Further, if the interest amount has been paid by Brian at the end of loan completion period, then the value of taxable value of loan fringe benefit would be increased. This is because the employee would be benefitted since now the same amount has to be paid after a year (CCH, 2013). Also, the case when the Bank has asked Brian to not pay the interest on loan amount, then in such case Brian would be able to save the whole amount because he does not need to pay any interest. Therefore, the taxable value of loan fringe benefit would be highest and hence the corresponding FBT liability would also increase (Barkoczy, 2015). Conclusion FBT payable due to loan fringe benefits amounts to $25,341.85. Additionally, this value would increase when the interest needs to be paid at the completion of loan period. Further, the FBT liability becomes highest when bank releases Brian from doing payment of interest on loan. Answer 3 Issue The issue is to comment on the allocation of losses between Jack and Jill. Relevant law Section1, Partnership Act 1891 highlights the key conditions that are to be satisfied for a business arrangement to be classified as partnership. These are highlighted as follows. The carrying on of the business is essential which should not be equated with continuity of business activity (Playfair Development Corporation Pty Ltd v Ryan (1969) 90 WN (NSW)) (Sadiq et. al., 2016). Also, the business must give rise to mutual rights and obligations and the business is carried on behalf of the partners not individually but jointly. Also, in a partnership, if the agreement highlights that a given partner has share in profit and but would not share losses, then the same would not be upheld in court and the concerned partner would have to share losses in the same proportion as profits (Re Ruddock (1879) 5 VLR (IP M) 51) (Deutsch et. al., 2016). Profit motive must be present in the business activities (CCH, 2013). Application Partnership exists between the two individuals (Jack and Jill) as joint borrowing of the money is observed which in case of joint venture would have been done individually. Repetition of business activity is not imperative as highlighted in the above section. Also, profit motive is clearly present here. Also, even though partnership agreement puts all losses on Jack but he would share only 10% while Jill would share 90% of the losses. Conclusion The capital losses between partners would be allocated in the same proportion as the capital gains or profits. Thus, the capital loss or regular loss will be borne by Jack and Jill in the ratio 10:90. Answer 4 Issue The core concern is to outline the relevance of the decision pertaining to IRC v Duke of Westminster[1936] AC 1 case in Australia at present. Relevant law and Application The key principle outlined in mentioned case pertains to the taxpayers rights to make relevant arrangement for lowering the tax liability. In effect, this case legalised tax avoidance. As a result, in ITAA 1936, no provision on anti-avoidance was present which was enabled only in 1981 due to rampant abuse and the rise of individual income levels (Barkoczy, 2015). Gradually the scope of these provisions has expanded on account of the wide interpretation provided by the court but the burden of proof still lay on the Tax Commissioner (CCH, 2013). However, in 1980, the Choice principle was outlined by the honourable court which restricted the use of tax avoidance by exhibiting only the choices offered by the ATO rather than working creative arrangements exploiting tax loopholes. Further, in 2006, promoter penalty system was introduced which targeted the promoters of schemes for tax avoidance. Thus, in the recent time, a plethora od measures have been taken to prevent abuse of the princip le established (Deutsch et. al., 2016). Conclusion Then,, while the principle of tax avoidance still remains intact but various provisions have been introduced in Australia so as to check the abuse of the same and impose reasonable restrictions in this regard. Answer 5 Issue The issue is to offer a legal advice to Bill about the nature of income which is derived from the two given cases. Case 1: When he has appointed logging company to remove the timber from pine tree with an amount of $50,000 (lump-sum). Case 2: When he has appointed logging company to remove the timber from pine tree and pay him $1000 for each 100 meter of timber removed. Rule The provisions of section 26 (f), ITAA 1936 would be taken into account in the process of deciding the nature of income from right to fell timber operation. The amount or say royalty amount derived from right to fell timber would amount to assessable income for the same tax year in which the operation of timber removal has been done. The amount tends to be considered as assessable income of taxpayer regardless of fact that taxpayer has been not involved in the forest operation. The McCauley vThe Federal Commissioner of Taxation(1944) 69 CLR 235 case highlights this (Woellner, 2014). There are two main factors that would be considered in this regards. If taxpayer has offered another party to extract the timber for lump-sum amount irrespective of the size of timber removed, then the income is not termed as assessable income of taxpayer. The Stanton v The Federal Commissioner of Taxation(1955) 92 CLR 630 case is the evident of this aspect. Further, if taxpayer has received an amount wit h respect to the amount of timber removed, then it considered assessable income of taxpayer (Nethercott, Richardson and Devos, 2016). Application It can be seen that taxpayer Bill is not running any forest operation and in order to make land suitable for sheep grazing he has decided to remove the pine tree. Therefore, in case where he has decided to appoint logging company to remove timber for $50000 irrespective of total amount of timber removed, the proceeds received would not result in assessable income. However, the case where, the income is received per 100 meter of timber removed, the proceeds would amount to assessable income of Bill as per section 26 (f). Conclusion The conclusion can be drawn that when Bill has received lump-sum amount ($50,000) then the amount would not classified as assessable income. However, when he is receiving the income ($1000) per 100 meter of timber removed, then this would contribute to the assessable income of Bill as per section 26 (f). References Barkoczy,S. (2015), Foundation of Taxation Law 2015, 7thed., North Ryde: CCH Publications CCH (2013), Australian Master Tax Guide 2013, 51st ed., Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P., and Snape, T. (2016), Australian tax handbook 8th ed., Pymont: Thomson Reuters, Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. (2016), Understanding taxation law 2016, 9th ed., Sydney: LexisNexis/Butterworths. Nethercott, L., Richardson, G. and Devos, K. (2016), Australian Taxation Study Manual 2016, 4th ed., Sydney: Oxford University Press Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A (2016) ,Principles of Taxation Law 2016, 8th ed., Pymont:Thomson Reuters Woellner, R (2014), Australian taxation law 2014, 7th ed., North Ryde: CCH Australia

Thursday, April 23, 2020

Ivon Garcia Essays - Childhood, Child Development Associate

Ivon Garcia 7613 32 nd Avenue South Tampa, FL 33619 (813)-5236-3622 Objective: For daycare position available 1992-1993, High School Diploma, Ipuec Sierra Maestra, Habana, Cuba December 1998 has completed 20 hours of Introductory Child Care Training Course, developed by The Department of Children and Families. Completed 10 hours of Developmentally Appropriate Practice for Young Children, training developed by The Department of Children and Families. CPR/First Aid (1998) April 22, 1999 Certificate of Child Development Associate (CDA) Equivalent plus all Continue education or In-service Training required. March 11- March 27, 2000 (12 hours) completed in training. July 31, 2000 completed 2 hours of training. November 18-November 28, 2000 completed 6 hours of training. CPR/First Aid (2001-2004) January-March 2002 completed 6 hours of Easy Does training series. February 2002 completed 10 hours of Behavioral Observation and Screening in Child Care. April 2004 completed 2 hours of In-service Training. May 2004 completed 2.5 hours of In-service Training. May 2005 completed 10 hours of In-service Training. January 2007 completed 5 hours of In-service Training in computer technology. April 2007 completed 2 hours of Child Care Consultation Class, developed by HILSBOROUGH EDUCATORS ASSOSIATION . May 2007 completed 45 hours of Overview Child Care Center Management. September 2007 (Renewed CDA). November 2008 Completed Annual In-Service training for Preschool Developed by HILLSBOROUGH CHRISITAN EDUCATORS ASSOCIATION . . October 2009 completed Annual In-Service Training for Preschool Developed by HILLSBOROUGH CHRISTIAN EDUCATORS ASSOCIATION. February 2011 Completed Annual In-Service Training for Preschool Developed by HILLSBOROUGH CHRISTIAN EDUCATORS ASSOCIATION. CPR/FIRST AID (2011-2014) PALM RIVER ELEMENTARY EELP PRE - K TEACHER AID 2011/2012 SCHOOL YEAR . LITTLE GIANT LEARNING CENTER Toddler Room Teacher from 2013-2014 All require in services training for this period and renew CDA credential on January 2013. Star working at DIMPLES PLAYLAND as an Infant and toddler room teacher since March 2014 I'm still working there till this days. Current CPR/FIRST AID training from 02/17/2015 TO 02/28/2017

Tuesday, March 17, 2020

Free Essays on Permanently Warping Effects Of Sin In The Scarlet Letter

The Permanently Warping Effects of Sin as Portrayed in the Scarlet Letter â€Å"Shame, Despair, Solitude! These had been her teachers, - stern and wild ones, - and they had made her strong, but taught her much amiss† (136). Hester Prynne, who is the main character in Nathaniel Hawthorne’s The Scarlet Letter, is the subject of this quote. She is sent ahead by her husband in England to settle in the colonies. He fails to arrive and following a few years of his absence, Hester falls into an adulterous relationship and conceives a child. This is a turning point in her life. The effects of her sin perpetuate throughout her life and in all aspects of her life. Her life is transformed from one of â€Å"antique gentility† (42) when Hester’s sin affects her social image and her emotional state. Hester’s change is an example of the permanently warping effects that a sinner’s offense has on him. While standing on the scaffold in the first chapter, we learn through the flashbacks Hester has that in past she led a life of gentility and happiness. â€Å"Reminiscences, the most trifling and immaterial, passages of infancy and school-days, sports, childish quarrels, and the little domestic traits of her maiden years, came swarming back upon her†¦Ã¢â‚¬  (43). This quote establishes lighter side to Hester’s character that is built upon in the following paragraph. â€Å"She saw again her native village in Old England, and her paternal home†¦ She saw her own face, glowing with girlish beauty†¦Ã¢â‚¬  (43) These two examples help to construct what Hester’s life may have been like before her sin. She came from a well-to-do family in England and has many happy memories from her infancy and years of girlish innocence. Hester’s life is dramatically changed in the way she is treated by society. The general knowledge of her sin made her subject to public scrutiny every day. She was generally scorned and ostracized by the townsfolk when ... Free Essays on Permanently Warping Effects Of Sin In The Scarlet Letter Free Essays on Permanently Warping Effects Of Sin In The Scarlet Letter The Permanently Warping Effects of Sin as Portrayed in the Scarlet Letter â€Å"Shame, Despair, Solitude! These had been her teachers, - stern and wild ones, - and they had made her strong, but taught her much amiss† (136). Hester Prynne, who is the main character in Nathaniel Hawthorne’s The Scarlet Letter, is the subject of this quote. She is sent ahead by her husband in England to settle in the colonies. He fails to arrive and following a few years of his absence, Hester falls into an adulterous relationship and conceives a child. This is a turning point in her life. The effects of her sin perpetuate throughout her life and in all aspects of her life. Her life is transformed from one of â€Å"antique gentility† (42) when Hester’s sin affects her social image and her emotional state. Hester’s change is an example of the permanently warping effects that a sinner’s offense has on him. While standing on the scaffold in the first chapter, we learn through the flashbacks Hester has that in past she led a life of gentility and happiness. â€Å"Reminiscences, the most trifling and immaterial, passages of infancy and school-days, sports, childish quarrels, and the little domestic traits of her maiden years, came swarming back upon her†¦Ã¢â‚¬  (43). This quote establishes lighter side to Hester’s character that is built upon in the following paragraph. â€Å"She saw again her native village in Old England, and her paternal home†¦ She saw her own face, glowing with girlish beauty†¦Ã¢â‚¬  (43) These two examples help to construct what Hester’s life may have been like before her sin. She came from a well-to-do family in England and has many happy memories from her infancy and years of girlish innocence. Hester’s life is dramatically changed in the way she is treated by society. The general knowledge of her sin made her subject to public scrutiny every day. She was generally scorned and ostracized by the townsfolk when ...

Saturday, February 29, 2020

Analysis Of Reagans National Association Of Evangelicals Speech Politics Essay

Analysis Of Reagans National Association Of Evangelicals Speech Politics Essay In President Reagans remarks at the Annual Convention of the National Association of Evangelicals, he uses the association with the Convention, appeals to a common ethical background and relevant historical examples to persuade the Convention to be involved in politics and to persuade the American public that the conflict against the communism is a matter of good versus evil in an attempt to solicit more support in the increase in hostilities against the Soviet Union and the push against secularism dominating moral decisions in America. Just a few years into his first term, President Reagan was not a man to shrink from challenge or controversy. Well entrenched in his belief that man was good and that good would eventually defeat evil, he used this speech to hammer home the ideas that he held into his audience, and also give warning to his enemies. Perhaps the most important rhetorical strategy of President Reagan’s speech was its setting. In choosing to deliver this speech be fore the Annual Convention of the National Association of Evangelicals, the President was able to affect many details that added credibility and weight to his speech in one fell swoop. Already known for his strong conviction in God, the fact that he would speak before this group was not shocking, nor was it shocking that he would take a stance against some more liberal policies being pushed in political circles at the time. It was this sense of comfort and security that worked on President Reagans behalf twofold. By allowing both opponents and allies alike to believe that this was simply any other speech, President Reagan is able to free himself from concerns about how the speech will be received and helps set up for the bait and switch later on. Once the tone, general Republican rhetoric, and style of the speech was established, it had become apparent that President Reagan was planning to use the speech as a political pulpit to combat certain liberal agendas that he was not in favo r of, such as abortion without parental notification or the starving of disabled infants. Both of these examples carried with them extreme moral weight with the crowd and President Reagan made sure to place himself on the side of the audience, that is the belief that all life needs ‘its right to life, liberty, and the pursuit of happiness . . . protected.’ By using this assumption of his goal along with the audience mirroring his ethical code, President Reagan set up a bait-and-switch, in that his solidified brotherhood with the audience used this agreement of goals and morals to make a more significant statement. This more significant statement flows from the same lines of reason and logic that was previously identified and accepted, but is a statement that the audience would generally be uncomfortable making. By putting the reasoning first, President Reagan checkmates the audience into agreement, thus a bait and switch. The bait-and-switch itself was rather simple. In the initial portion of the speech, President Reagan appealed to the ethical nature of the audience by giving examples of current events and using the audience’s common ethical background to create common ground with that audience. He also seeks to calm the audience by informing them that they are not the minority as the media of the time made them feel. ’95 percent of those surveyed expressed a belief in God,’ President Reagan assured, ‘and a huge majority believed the Ten Commandments had real meaning in their lives.’ This information was perfectly aimed at his audience of Christian Evangelicals. He went on to say that most studies found most Americans disapproved of adultery, teenage sex, pornography, abortion, and hard drugs. By using these facts, President Reagan was able to convey a measure of strength and confidence to the audience, and an important strategy of this speech emerges. By allowing the audience to feelcomfortable in accepting Pres ident Reagan’s assertions, and once the audience was made to feel emboldened and powerful by acts of support through the country,President Reagan could make assertions based off of this camaraderie with the audience. Having bolstered his credibility and logical base, P. Reagan then applied all of this to his final point, the labeling of the Soviet Union as the ‘Evil Empire’ that must be fought.

Thursday, February 13, 2020

Compare the function of IGOS and INGOS Essay Example | Topics and Well Written Essays - 3750 words

Compare the function of IGOS and INGOS - Essay Example However, in the modern culture, these organizations are playing an important role in the world politics by influencing the global security and peace through their global collaborative function and working for the social and economical development of the member states. These organizations perform their functions according to the rules and regulations of intergovernmentalism, which means that a complete harmony is required. Whereas, Non-Government Organizations (NGO) are developed by some private personnel for the welfare of the society, which can also be international in their scope. These organizations do not posses any sort of government accreditation and established merely on the basis of mutual agreements among different personnel to raise funds through donations and grants from different philanthropists and international humanitarian organizations. However, they are recognized by the UN and many other international organizations as important political and welfare institutions. Th ese organizations are termed as international organizations due to the scope of their functionality, whereas in the real sense these organizations are not purely international organizations because they are not developed to coordinate the functions and efforts of the members for their mutual gains. The following table shows a compression between the objectives and functions of these two organizations. We will also evaluate that which organization better serves the humanity and promote the human rights in the world.

Saturday, February 1, 2020

Learning to look Essay Example | Topics and Well Written Essays - 500 words - 1

Learning to look - Essay Example For instance, the pixelated image is pushed to the greater part of the lower left corner, leaving a smaller edge on the upper right corner of the image for the print message. A closer look also indicates some form of harmony in the image. For instance, the pixelated part is seen to be the image of a building. To create harmony, the letters on the upper right corner are also fashioned in a way to also reproduce the image. There is also some rhythm in the image achieved through the repetition of the P-shaped figures in the pixelated part of the design. However, the image lacks motion as well as focus due to the fact that it does not have a basic or obvious flow of direction. The most striking thing about this ad is its lack of attractive colour. The designer uses an image which has been pixelated thus making the image and the whole advert in essence less attractive. In this regard, the advert may be criticised in terms of its ability to attract the audience since people seem to be attracted towards crystal-clear images and warm colours. The advert is geared towards generating curiosity as opposed to any other emotion. In this regard, it has used elements which leave the person wanting to know more. A pixelated image is an icon of hidden details and in this case, it shows that there are hidden details which the individual needs to know. The advert is geared towards getting the individual to log into a certain website and thus its ability to cause the curiosity is important. It offers little detail as to what it is talking about, only giving the reader an opportunity to explore their curiosity in order to guarantee that the audience will be provoked to vi sit the website. This method is becoming a modern way of advertising because unlike in earlier days, today’s businesses or any advertising parties have websites where the audience can get more information as well as engage them. The context of the ad is also important in deterring the design.