Accounting Scandals Of Enron Company - 1070 Words

Baasit Kazi Ms. Bogert College Accounting 1-1B 28 April, 2015 Accounting Scandals Reflection Enron was founded in July of 1985. Enron was an electricity and natural gas company which was a fortune 500 company and it was ranked the sixth largest energy company in the world. Enron’s stock went from a peak of $90.75 to $0.67. This was very detrimental to stockholders. Enron’s top executives sold their stock a long time before the stock price fell. A lot of lower level employees could not sell their stock because of deals they made with the company. This later caused a lot of these employees to lose their life savings and everything they had worked for. Enron used a very complex accounting method to trick the stock market. This method was called â€Å"mark to market† accounting. Enron used this method of accounting to predict and project their earnings in a long term period. These earnings were projected based on the long term energy contracts Enron was going to make. This could have been money that was not made at that point. This made Enron’s stock price skyrocket at a very fast pace, making a lot of employees and general public invest in the stock. Enron stock seemed to be a very secure and profitable investment which would make people lots of money. The Fortune 500 company went down very quickly. In August of 2001, the CEO of Enron, Jeffrey Skilling resigned. He randomly resigned and a lot of suspicions arose. His resignation was described to be because of personal reasons.Show MoreRelatedEnron Accounting Scandal1706 Words   |  7 PagesThe Enron Accounting Scandal of 2001 There are many accounting scandals that have occurred throughout United States History. Many scandals occur even without outsiders knowing anything that had occurred. Companies try their best to keep many of the accounting scandals quiet. Everyday, there are political and business fraud happening, and most of it goes unnoticed. No company wants to admit that there was a problem or that people within the company are not trust worthy. However, when executivesRead MoreEthics in Accounting1196 Words   |  5 PagesEthics in Accounting By Pace University – New York Accounting for Decision Making, MBA 640 Fall 2011 Required Research Paper Page 1 of 11 Table of Contents Number Content Page Number 1 Introduction 3 2 Ethics in Accounting 4 3 Enron Scandal 6 4 Satyam Scandal 8 5 Conclusion 10 6 References 11 Page 2 of 11 Introduction †¢ What is â€Å"Ethics†? Ethics, also known as moral philosophy, is a branch of philosophy that addresses questionsRead MoreEnron Essay1433 Words   |  6 Pagesthe Enron Accounting Scandals Name: Do Minh Tam Class: MEP 100 Lecture: Karen Bird Date: December 24, 2010 Introduction Background From the 1980s until now, there have been a lot of accounting scandals which were widely announced on by media. The result of this situation is many companies were bankruptcy protection requests, and closing. One of the most widely reported emulation of accounting scandals is Enron Company. Enron Corporation is one of the largest energy companies in theRead MoreEnron And The Collapse Of Enron1254 Words   |  6 Pagesbiggest company, and our stock value has been on the rise and is now up to almost 100 dollars a share, but one day, our share value drops below one dollar. This happened to shareholders of Enron. The total debt amounted to over $ 16 billion, which was the largest corporate bankruptcy in American history. Shareholders lost 60 billion dollars within a few days, 4500 employees lost their jobs, and the employees lost billions in pension benefits. I had never heard the name of Enron nor Enron’s scandal untilRead MoreThe Enron Scandal And Its Impact On The Business Wor ld1320 Words   |  6 Pagesprofits and success as a company. This is the controversial issue that led to the Enron scandal and ultimately the fall of this company. Enron Corporation was an energy company, and in the peaks of their success, they were the top supplier of natural gas and electricity throughout America. Enron Corporation came about from a merger between Houston Natural Gas and InterNorth. Houston Natural Gas was a gas providing company formed in Houston during the 1920’s. InterNorth was a company formed in NebraskaRead MoreEnron Scandal1477 Words   |  6 Pagesï » ¿Current issue: Scandals in auditing Enron Scandal 1. Introduction Accounting scandals are political or business scandals which arise with the disclosure of financial misdeeds by trusted executives of corporations or governments. These days, not too often, these scandals are splashed as headlines across media. Why? Because there are complex groups of stakeholders who might be seriously affected by the scandals. Enron scam was the most remarkable scandal in 20 centuries by their institutionalizedRead MoreEnron and Worldcom Case Study1225 Words   |  5 PagesEnron and WorldCom Case Study This report is based on the demise of Enron Corporation and WorldCom. Both the firms are demised due to the ethical lapses. These ethical lapses come into existence when managements of the firm, uses unethical practices to accomplish the goals of the firm. Maintaining financial and accounting standards in the business practices are necessary. The profession of accounting has become a mockery due to the accounting scandals that took place all over the world in theRead MoreUnethical Behaviors And Situations Of Conflict Within The Workplace1572 Words   |  7 Pagescritically about a particular dilemma and whether or not it is ethically wrong takes time and critical thinking. The accountants of Enron could have avoided this situation by stepping in and explaining to their superiors the cost of the long-term consequences compared to the short-term benefits was not worth what they were putting out on the line. By analyzing the Enron scandal there will be a greater ability to know informa tion that will help pin point any unethical behavior that an accountants may experienceRead MoreThe Fall Of Major Telecommunications Company Onetel And Enron1319 Words   |  6 Pages OneTel and Enron were huge technology companies, dominating the competition that they faced although - everything changed. Both of these companies operated in the same era, coincedently both suffering financial collapse. The reasons were mainly because of failure to follow major accounting principles, lacking morals and lacking strong work ethics. If even a major corporation can fall into this â€Å"trap†, then avoiding doesn’t sound easy, although accountants can easily avoid scandals by following aRead MoreCorporate Fraud Has Taken The World By Storm For Over The Past Decade1479 Words   |  6 Pagesfraud cases to ever occur was Enron, Bernard Madoff, Lehman Brothers, and Cendant, with Enron being the largest accounting scandal to ever take place. Prior to Enron’s fraud scandal coming to light in 2001, they were the seventh largest company in the United States by revenue, this was the same year Enron filed bankruptcy (da Silveira, 2013, p. 315). In addition to being one of the largest companies, Enron received numerous awards for their positive business role. Enron received the award for being

Essay Chapter 1 - 1029 Words

â€Å"What’s her name?† Coulson asked, clutching his case close to him. Director Fury set down another file on the table, Maria quickly snatching it up. â€Å"Diana Batteux. Goes by the name Voyant.† Fury leaned back in his chair. â€Å"From France, twenty-four years of age, sentenced in juvenile detention when she was sixteen for hacking into French federal files concerning one ‘Amà ©lie Lacroix’. She got off with twelve months instead of five years due to blackmail of the judge and over half of the jury.† Maria scoffed and passed the file to Coulson. â€Å"She’s good.† â€Å"Yes, she is. That’s why we need her.† â€Å"We have teams of hackers, including at least two on the Avengers team. Why do we need her?† Maria furrowed her eyebrows, crossing her arms. â€Å"Because†¦show more content†¦Qua til dit?† â€Å"Il a dit de le rencontrer dans la cathà ©drale à   trois heures de laprà ¨s-midi.† *** Diana watched the cathedral from a nearby rooftop with a pair of binoculars out. No one out of the ordinary had entered or exited. However, at three pm sharp, a man in a black trenchcoat entered. She noticed dark blurs moving across opposite rooftops, making her frown: they had guns. â€Å"Obviously modified.. Hydra enhanced weapons, looks like.† She mumbled to herself. â€Å"Hydra operatives, maybe. That looked like Fury, though.† She folded the binoculars up and put it in her bag. She grabbed onto the rope going down the building, climbing down. Diana landed with a quiet thud. She held her hand on her revolver, effectively passing it off as holding her thigh. â€Å"There’s no need for that, Miss Batteux.† A voice boomed as she entered the cathedral. â€Å"Director Fury..† Diana raised an eyebrow. â€Å"I did not think I would be seeing you quite so soon.† â€Å"Well, things change.† Fury stepped out a dark corner. â€Å"Always the mysterious.† She smirked, walking towards him. â€Å"You know me so well.† He said mockingly. â€Å"I need your help, Diana. The Avengers need your help.† â€Å"The Avengers don’t need me, Director.† â€Å"They don’t know it yet, but they do.† Fury stated quite simply. â€Å"There’s a storm brewing. I assume you know about the loss of Loki’s-† â€Å"Scepter, yes.† She finished for him. â€Å"The Avengers have been reckless in their searches. It’s all over the web.† He gave her aShow MoreRelatedChapter Essay : Chapter 1877 Words   |  4 Pagesâ€Å"We can’t let the people know of this attack,† Queen Elara hisses. â€Å"Our people can’t know that the Scarlet Guard is getting stronger with each passing day and that they have reached the palace walls. We cannot let Reds have faith that they will ever be equals with Silvers.† â€Å"What about Queenstrial? This situation isn’t going to get in the way of that, right?† There is no way that this minor bombing is going to stop Queenstrial from happening. â€Å"No, Queenstrial is still on. In fact, we could use QueenstrialRead MoreEssay 1 Chapter 1733 Words   |  3 Pagesâ€Å"The vest protected you from the brunt of the stun attacks, but I wish Dr. Torance were here to give you a full medical scan, plus a nanite injection for your head wounds and the effects of the cuffs.† She ripped open a packet of NewSkin gloves, tossed them at Mark. â€Å"Put these on while I get a GelPack for your face.† Her hands felt light as falling snow as she applied surgical glue to his lip and salves to his face. Eva’s hands lingered on his shoulder, her eyes showed genuine concern. â€Å"Sure youRead MoreEssay 1 Chapter 11164 Words   |  5 PagesFelicia showed up right after Jensen left the next day. She had a small wagon hitched up to her horse. Jared had picked out a downstairs bedroom that was fitting for her station. They unloaded the wagon together. â€Å"You have an incredible amount of possessions.† â€Å"I’m omega and a hoarder,† Felicia said smiling at Jared. After unloading, Jared took the horse and wagon to the barn. Jensen greeted him. â€Å"So she’s here?† â€Å"Yes.† â€Å"Remember; we stand united. Felicia is the hired help. You’re my omega.† JensenRead MoreEssay 1 Chapter 1808 Words   |  4 PagesIt was in the midst of one of the towns’ most vibrant dance ceremony that my associate, Mr Olak, paused and began to approach me with utmost inscrutable countenance. He stared at me for a moment, hesitating; and when he moved his lips to tell me about that one thing the people of this town feared that most, the one thing the people of this town were defenceless against, I began to panic. Before I could reassure anyone, the people amongst the ceremony had already begun to spread the news; they knewRead MoreChapter 1 Essays896 Words   |  4 Pagesï » ¿Chapter 1: Mesopotamia 1. In the Neolithic era, about 8000 B.C., a new civilization and culture developed. The reason for this development was the change to hunting and gathering to cultivation of agriculture that permitted man to settle down permanently ending nomadic existence. 2. The Sumerians invented the first written language called Cuneiform. 3. Polytheistic Religion is the belief in many Gods. 4. Epic of Gilgamesh was the first literary story with a protagonist with a name andRead MoreEssay On Chapter 1909 Words   |  4 Pagesfrom a person his size would definitely put her out of action, but she knew he wouldn’t get too far. Taking a look at the ground, his blood painted. Dorian was crouched down to Malessica, whispering to her as she tried to break free. â€Å"Malessica don’t reply back to me.† Dorian whispered. â€Å"I figured out one of her weaknesses.† Malessica remained quiet, struggling to free herself, though she genuinely was surprised to hear Dorian figure out her ability so fast. Epsilon was gasping for air, continuingRead MoreEssay : Chapter 11159 Words   |  5 PagesWith a pair of concerned eyes, Aveline stares at everyone around the stone table in Varrics office. â€Å"Everyones here, good. I asked all to come so I can have a word or two about someone.† Aveline pronounced while crossing her arms and leaning back in the chair. â€Å"We all know whats that about Aveline,† Varric took his mug of ale and drink looking back at her. â€Å"Youre worried about Hawke, everyone is.† Anders shook his head and interlaced his fingers over the table.â€Å"Shes changed. And Im not sureRead MoreChapter 1 Essay1497 Words   |  6 PagesWhat’s in a Name? It was time. Eight o’clock in the morning, the right time for a crime. As Meg and Ben approached the door they pulled their disguises on and scanned the surrounding gate. With no guards in sight they went through the underground network of tunnels as planned. They were under the FBI headquarters. â€Å"We are going to clear our names once and for all.† Ben said. Climbing up a ladder, the ended up in the mail room just as planned. They would sneak onto the data base and clear their namesRead MoreChapter 1 Essay1283 Words   |  6 PagesOther than Kelt’s genuine concern for my safety, I’d just messed up his day, and his safe passage record. I carefully presented him with the remainder of the AirPed. â€Å"You’ll need this for your report. Log it as a criminal pursuit and I’ll countersign it when it hits my office. The way I see it, you did everything you could to prevent this. You’ve no blame here, and that’s what my report will say.† He took charge of the AirPed, avoiding the razor-sharp edges left by the Interface. â€Å"Thanks, SheriffRead MoreEssay : Chapter 1845 Words   |  4 PagesMalessica smiled, keeping up with the damage. Sylvia managed to land down on the ground, raising her hands up. Getting closer to Sylvia, they noticed they had moved far away from the research center, seeing it in the distance. Something didn’t feel right to the both of them. Dorian wouldn’t believe she’d be giving up so easily. Sylvia kept her hands up, turning around to face them with a sinister smile smeared on her face. Her aura intensified creating a force strong enough for Dorian and Malessica

Kane, Gatsby, And The American Dream Essay Example For Students

Kane, Gatsby, And The American Dream Essay The Great Gatsby written by F. Scott Fitzgerald and Citizen Kane a movie directed by Orson Welles are both monumental stories in American society as they both represent the American dream at it’s most brilliant high. The Great Gatsby is all about time and the American dream; it is essentially what consumes Gatsby. Both Kane and Gatsby are representations of the American dream, and as we read into their stories we see that time and the dream become so intertwined that it is hard to see them apart. Other key factors play into this such as the failed pursuit of love and being in a sea of admirers and feeling like you are the only person there. Jay Gatsby reinvents himself at the ripe young age of seventeen; this is when he officially starts his new life. A life that soon involves Daisy, suddenly Gatsby is in a deep love and when this love is lost he spends the remainder of his life trying to win her back. Gatsby’s obsession with his past with Daisy ultimately becomes his downfall, he is so engrossed with the idea of winning Daisy back with a flashy lifestyle that he fails to move forward with his life. This is a representation of the American Dream. The fact that every day as a country we go out into the world and chase our past, chase what we so hopelessly wish for, we end up basically chasing our tails because we fail to realize that as we existed, immersed in this hope of achieving greatness that somewhere out there our dreams happened without us. But we go on, we push harder every day, and every day the dream pushes back. Nick Carraway knows this flaw of the human condition as he states that; â€Å"Tomorrow we will run faster, stretch out our arms farther, and one fine morning—â€Å"(189). â€Å"It is an incomplete thought because there is n. .mately the dream does not exist, it is a fabrication of our minds, set forth by the immigrants who made this country what it is today. However, this â€Å"dream† is what pushes people, what gives them the drive to move forward in their lives, or so we would like to believe. But when you analyze Gatsby, is this really what happens? Does it really give us the drive to advance our lives? Perhaps yes and no, Gatsby became successful monetarily, but not emotionally, emotionally he was placed in a cage in his mind, built by the illusion he would one day strive hard enough to win his beloved Daisy. And Kane? Well Kane used the dream to fill the hole of childhood, the hole of a mother and a father. We use the dream as a healer, but in reality, the happiness is just a high, because what goes up, inevitably comes back down. Works CitedThe Great Gatsby Citizen Kane Ceaseless

Vitamins Segmentation free essay sample

Market segmentation is an integral part of a company’s marketing strategy. It is the process of breaking down a larger market into smaller and more homogeneous groups of customers to define their needs and wants more precisely. Characteristics of individuals, groups, or organizations are the variables used to divide total market into segments. Consumer markets can be segmented based on the following customer characteristics: geographic, demographic, psychographic, and behavioral. Vitamins, like other complex consumer products with expansive varieties, need to be segmented using multiple variables. There are many different consumers in this market buying vitamins to fill many various needs. Since consumers often possess largely diverse demographic and psychographic profiles, no single product can effectively target and serve the entire vitamin market. Using demographic segmentation, mostly age, gender, and family life cycle, enables marketers to identify groups of customer with similar needs. Vitamin manufacturers offer their products to different age groups from infants to seniors. We will write a custom essay sample on Vitamins Segmentation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Multivitamins for children are packaged in colorful plastic bottles and feature famous characters, such as the Flintstones from Bayer or NatureSmart’s Disney Cars for boys and Princess for girls. Store brands like Walgreens’ own Children’s Multivitamin follows this trend but is priced more affordably. As we grow our vitamin intake alters. Individuals in their twenties need different vitamins than they do after turning fifty. Manufacturers target those age groups with various combinations of vitamins. They also segment them by gender offering different vitamins for males and females. Centrum’s Under 50 and Silver Men’s and Women’s are good examples of using multisegment targeting strategy. One-a-Day Women’s Petite (Bayer) is unique among competitors in which the manufacturer reduced the size of the pills to make it easier to swallow. Family life cycle is another demographic base manufacturers use to further segment their target market. Centrum’s Parental and NatureMades’s Multi Parental vitamins targets pregnant women, while Postnatal vitamin is made to take during nursing. Psychographic and benefit segmentation helps to analyze the characteristics and buying behavior of the group. Health conscious individuals presumably living a healthy lifestyle and motivated to invest in their health. Bone and joint, heart, brain, eye, and digestive system health supporter vitamins are some of the many categories consumers with health concerns can choose from. They seek benefits the product can provide for them. The many different types of vitamins with various combinations of ingredients are aimed at consumers looking for different benefits. For instance, some want beautiful hair, skin and nail while other want to strengthen their immune systems. The vitamin market is enormous and complex. Different manufacturers seem to use somewhat similar segmentations which makes extremely difficult to get through of the labyrinth of the vitamins. Mainstream names are using more sophisticated packaging to aim at consumers and entice them to buy their product. Store brands are less showy and may have a smaller variety, however, overall their products are less expensive and just as good as the competitors’.

The Triple Pillar of the World Transformed into a Strumpets Fool Essays

The Triple Pillar of the World Transformed into a Strumpets Fool Essays The Triple Pillar of the World Transformed into a Strumpets Fool Paper The Triple Pillar of the World Transformed into a Strumpets Fool Paper Essay Topic: Literature Shakespeares chief source for Antony and Cleopatra was Plutarchs Lives of the Noble Grecians and Romanes translated by Thomas North (1579). Plutarch largely portrayed Mark Antony as a vain and dissolute character, juxtaposed against the heroism and virtues of his compatriots. Shakespeare plays down these attributes for more dramatic effect, choosing to make Antony a more complex, three-dimensional, and ultimately flawed character. Antony could be said to be the object of focus throughout the whole play, as his time on stage is spent always in the middle, and while his presence is absent, he is constantly the subject of conversation. Through this we are able to make our own judgements of whether Antony becomes his flow, or whether we agree with Cleopatras description of him as a Herculean Roman. Cleopatra humiliates Antony in front of Demetrius, Philo, Charmian, Iris, eunuchs and Cleopatras ladies by scalding Antony with her harsh words: Thou blushest, Antony, and that blood of thine is Caesars homager. The domestic arguing in the presence of those of lower status is somewhat embarrassing for a Herculean Roman, and transforms Antony into a strumpets fool. In addition to this, Antony surrenders to Cleopatra: Let Rome in Tiber melt and the wide arch of the ranged empire fall! Antony is defeated by Cleopatra, which demonstrates him as weak, and clearly expresses no intentions of returning to his duty, and therefore encourages the audience to see him as a strumpets fool. As Antony is a frequent source of conversation, different characters opinions of him become apparent and are influential to the audience. For example, Scarus refers to him as a Noble ruin that claps on his sea wing, and like a doting mallard, leaving the fight in height, flies after her, which suggests Antony considers his sexual engagements to be priority over his role of a world ruler. Scarus is a follower of Antonys, meaning that he is likely to make such remarks out of concern or pure observation, rather than out of disapproval, therefore increases the probability that it is true. Through Caesars complaints that Antony fishes, drinks, and wastes the lamps of night in a revel-is not more manlike than Cleopatra, nor the Queen of Ptolemy more womanly than he, we can gather from a Roman point of view, Antony is not favoured in his reputation, and the insulting language used about Antonys behaviour implies that Antony is foolish. The Herculean Roman image is also insulted here, by being compared as not more manlike than Cleopatra, which leaves no element in defence of Antony. Pompey, who is further away at most, shows his awareness that Antony is not performing as he should perhaps: I know they are in Rome together, looking for Antony The fact that Pompey assumes that the whereabouts of Antony is not known indicates to the audience that Antony is a hindrance when serious matters like war arise, and cannot be found when he is needed. Antonys lasting pride throughout the play, contributes to the foolish title, by ignoring wise and practical advise from Enobarbus: Your ships are not well manned. Your mariners are muleteers, reapers, people engrossed by swift impress No disgrace shall fall you for refusing him at sea, being prepared for land. In this situation Antony fulfils the image of a strumpets fool, as he knows his skills lie fighting on land, but his pride leads him to accept the challenge by sea, only to lose to Caesar. Cleopatra talks about Antony as if he were her prey and she his predator: My bended hook shall pierce their slimy jaws and as I draw them up, Ill think them every one an Antony, and say Ah, ha! Yare caught! This imagery of Antony as a defenceless fish mocks him in front of the audience, and creates the sense that Cleopatra is totally in control over him. This is continued through the way Cleopatra tells the tales of her times with Antony: I laughed him out of patience, and that night I laughed him into patience I drunk him to his bed Whilst I wave his sword Philippan Cleopatra is constantly the active part in her speech, which suggests that everything is done for Antony, as he is the indirect object in each case. Shakespeare cleverly displays Antonys many attempts to attract Cleopatras attention: I am sorry to give breathing to my purpose- Now, my dearest Queen- The Gods best know- Cleopatra- Most sweet Queen- How now lady! Hear me, Queen. Here Antony is put up against Cleopatra, and we as the audience see him dominated, or rather ignored by her majesty, which from an observing eye would seem as if he were inferior or unable to be heard. This situation would be quite ridiculous, for the triple pillar of the world to be granted so little respect, therefore making him a laughing stock, and a strumpets fool. Compared to Caesar, Antony appears to be always behind and considerably slower in his actions, and this can be seen through a number of areas. Firstly, when making preparations to go to war, Antony is amazed to discover that Caesar has taken Toryne, thinks Tis impossible and strange that his power should be. Secondly, when Antony finally arrives in Rome on the brink of war, he reveals his ignorance of the situation by asking Caesar the following information about Pompey: Where lies he? About the Mount Misena What is his strength? By land, great and increasing; but by sea he is an absolute master. Thirdly, we learn from the text that Caesar has even been with Cleopatra before Antony: A certain Queen to Caesar in a mattress. From this information Antonys manhood is damaged, as the impression is felt, that Antony has Caesars leftovers, illustrating him as once again a strumpets fool. Certainly the historical view of Antony would have been of a man potentially virtuous, but ultimately seduced by the charms and wiles of Cleopatra, thus the strumpets fool. This is probably the way Plutarch would have him painted. But it could also be argued that, by portraying Antony in such complex and contradictory terms Shakespeare ensures that he sustains a nobility throughout the play. Certainly to the audience of the day the apparent paradox of this man would have appeared intriguing and attractive. The fact that several of the leading characters sustain their loyalty to Antony throughout goes to uphold this view. For example, Eros is asked by Antony to carry out his sworn duty to kill his master after the debacle of the failed military campaign. Eros, however, commits suicide rather than fulfil his duty out of loyalty to Antony, an act that would serve to ennoble him to an Elizabethan audience. Also Antonys relationship with Enobartus, although ultimately tragic, reflects the latters deep respect for his nobility. When Enobartus realises that Antony has lost all reason in embarking on the final battle, he is forced to leave his friend and leader: Now hell outstare the lightning. To be furious Is to be frightened out of fear, and in that mood The dove will peck the estridge The fact that Enobartus later dies of grief for the failure of it all would have generated a huge amount of sympathy from the audience. To conclude, the view that Mark Antony is a triple pillar of the world transformed into a Strumpets fool is only a partly accurate view. The Marcus Antonius of Plutarchs works may well be just that, but Shakespeare evolves the character into a much more tragic and human persona, ultimately ennobled by the loyalty of his fr iends and servants.

Behavioral and Emotional Disorders in Special Education

Behavioral and Emotional Disorders in Special Education Behavioral and emotional disorders fall under the rubric of Emotional Disturbance, Emotional Support, Severely Emotionally Challenged, or other state designations. Emotional Disturbance is the descriptive designation for behavioral and emotional disorders in the Federal Law, the Individuals with Disabilities Education Act (IDEA). Emotional disturbances are those that occur over an extended period and prevent children from succeeding educationally or socially in a school setting. They are characterized by one or more of the following: An inability to learn that cannot be explained by intellectual, sensory, or health factors.An inability to create or sustain reciprocal relationships with peers and teachers.Inappropriate types of behavior or feelings in typical situations or environments.A pervasive mood of unhappiness or depression.Frequent occurrences of physical symptoms or fears attached to personal or school problems. Children who are given an ED diagnosis often receive special education support while participating in general education. Many, however, are placed in self-contained programs to gain the behavioral, social and emotional skills and learn strategies that will help them succeed in general education settings. Unfortunately, many children with diagnoses of Emotional Disturbance are put into special programs to remove them from local schools that have failed to address their needs. Behavioral Disabilities Behavioral disabilities are those that cannot be attributed to psychiatric disorders such as major depression, schizophrenia, or developmental disorders such as Autism Spectrum Disorders. Behavioral disabilities are identified in children whose behavior prevents them from functioning successfully in educational settings, putting either themselves or their peers in danger, and preventing them from participating fully in the general education program. The Behavioral Disabilities fall into two categories: Conduct Disorders: Of the two behavioral designations, Conduct Disorder is the more severe. According to the Diagnostic and Statistical Manual IV-TR, Conduct Disorder: The essential feature of conduct disorder is a repetitive and persistent pattern of behavior in which the basic rights of others or major age-appropriate societal norms or rules are violated. Children with conduct disorders often are placed in self-contained classrooms or special programs until they have improved enough to return to general education classes. Children with conduct disorders are aggressive, hurting other students. They ignore or defy conventional behavioral expectations, and frequently Oppositional Defiant Disorder Less serious, and less aggressive than a conduct disorder, children with oppositional defiance disorder still tend to be negative, argumentative and defiant. Children with oppositional defiance are not aggressive, violent or destructive, as are children with conduct disorder, but their inability to cooperative with adults or peers often isolates them and creates serious impediments to social and academic success. Both Conduct Disorders and Oppositional Defiant Disorder are diagnosed in children under 18. Children who are older than 18 are typically evaluated for antisocial disorder or other personality disorders. Psychiatric Disorders A number of psychiatric disorders also qualify students under the IDEA category of Emotional Disturbances. We need to remember that educational institutions are not equipped to treat mental illness, only to provide educational services. Some children are seen in pediatric psychiatric facilities (hospitals or clinics) in order to be provided medical treatment. Many children with psychiatric disorders are receiving medication. In most cases, teachers providing special education services or teachers in general education classrooms who will be teaching them are not given that information, which is confidential medical information. Many psychiatric disorders are not diagnosed until a child is at least 18. Those psychiatric diagnoses that are under Emotional Disturbance include (but are not limited to): Anxiety disorderBipolar (manic-depression) disorderEating DisordersObsessive-Compulsive DisorderPsychotic Disorders When these conditions create any of the challenges listed above, from the inability to perform academically to the frequent occurrences of physical symptoms or fears due to school problems, then these students need to receive special education services, in some cases to receive their education in a special classroom. When these psychiatric challenges occasionally create problems for the student, they may be addressed with support, accommodations and specially designed instruction (SDIs.) When students with psychiatric disorders are placed in a self-contained classroom, they respond well to the strategies that help Behavior Disorders, including routines, positive behavior support, and individualized instruction. Note: This article has been reviewed by our Medical Review Board and is considered medically accurate.

Strategic Marketing Plan Term Paper Example | Topics and Well Written Essays - 5000 words

Strategic Marketing Plan - Term Paper Example Budget is tight for the first year and as such, management shall be more than careful in its decision making for the business. Employees shall carefully be chosen and the owner shall make sure that each personnel are oriented towards achieving its corporate goal which is to start gaining profit by the end of the first year. Competition would be very stiff with the presence of various coffee shops that have already established their presence in various parts of Dubai and the rest of the United Arab Emirates. Aviano Coffee is also confident in being able to make gains through its Internet channel. Its Marketing efforts shall be intensified to ensure that the corporate message is brought across the target market. To cap this off, Aviano Coffee Shop wants to achieve two things with the business: to share excellent coffee experience through its quality products and to gain profits to ensure presence in the market for a long period of time. II. BACKGROUND Coffee remains to be one of the mo st preferred beverages anywhere in the world. In the US, it is estimated that 50% of the total population or approximately 150 Million Americans drink coffee in any form, be it espresso, cappuccino, latte or cold coffee. Moreover, among these coffee aficionados, the average consumption is 3.1 cups per day (Coffee Business Statistics Report 2010). As such, it is expected that more and more Coffee shops open and thrive serving the tastes of these coffee lovers. Despite the presence of numerous Coffee shops in the country, there is yet room for more entrepreneurs who want to serve the needs of the Coffee lovers. While some may opt to go traditional, others diversify to create concept shops that do not only serve ordinary coffee, but also the fast growing industry of specialty coffee. It is with these premises that the author proposes to bring into local franchise the Colorado based brand Aviano Coffee. Aviano Coffee is popularly known in Colorado, with its market reach extending to oth er cities in Denver. Its product line highlights Latte Art, where baristas manually extract espresso. The key to competition is the manner by which specialty coffee drink is done, focusing on aesthetics of the coffee products and the ambience within the coffee shop, which focuses on the 18th and 19th century. Management wants to bring its clients into the specialty coffee experience capturing olden moments through appropriate interior design and shop structure. The thrust is to bring into the shop people who intend to have a good coffee experience (Aviano Coffee 2011). Bringing the concept store in Dubai will prove to be a challenging but exciting experience for the owners. Promoting the business within a unique culture, there will be little tweaks into the concept to ensure that the target market will feel most welcome when entering the concept store. This business plan discusses the strategies by which the concept is introduced to the target market in Dubai, and hopefully to other cities in the United Arab Emirates. III. SITUATIONAL ANALYSIS The United Arab Emirates is considered to be one of the most liberal Middle East Countries in the world, according to the State of World Liberty Index It is also considered to be the 5th highest in the whole world basing on GDP per capita, and is the fastest growing economy globally (Top 5 Most Liberal Muslim Countries 2011). The presence of bars, clubs, movie theatres and commercial