Friday, August 28, 2020

The Ultimate Solution for Essay Samples Is That You Can Learn About Today

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Saturday, August 22, 2020

Domestication of Plants and Animals in Ethiopia Essay

Taming of Plants and Animals in Ethiopia - Essay Example The region as of now alluded to as Ethiopia is accepted to be among the most punctual hosts of financially focused social orders. The most established proof of primates originates from this territory, proposing that the time was accessible to grow such frameworks. Be that as it may, as history passed, individuals were accumulating in Ethiopia in corresponding to birthing civic establishments somewhere else on the planet. Therefore, the advancement of taming strategies doesn't have an unmistakable beginning stage. In Ethiopia, and most other competitor territories for the support of human progress, it is evaluated that creatures were tamed first over a period that may go from close to 10,000 BC to 3,000 BC. Plant development of this structure at that point got noticeable in the period including around 3,000 BC to 2,000 BC. Steers were among the most punctual residential creatures, because of their intrigue as a wellspring of meat. Goats gave milk, sheep gave fleece, and more grounded creatures like jackasses and bulls gave transportation, just as beast power. A wide assortment of mammoths would in the long run be bridled for human advantage, generally on account of the nearness of numerous nearby creature species (Milkias n.p.). The early utilization of creature work and the resulting rise of training is guessed to have assumed an impressive job in the advancement of rural focuses in Ethiopia and other early social orders, (for example, those in the Fertile Crescent). Creatures reproduced to serve people assisted with delivering the asset surpluses that attracted the vast majority to a predetermined number of territories, at last delivering the system of economies and progress itself. In the event that creatures raised for mankind established the framework for social turn of events, at that point plants, fittingly, permitted human advancement to sprout. As ahead of schedule as the 30th century BC, plant training turned into a quickly predominant power in the spread of Ethiopian people group. In any event thirty-six distinctive plant species turned into the primary plants in the zone to be developed leveled out for the characteristics that most advantage

Friday, August 21, 2020

Gustav Flaubert and Ivan Turgenev Free Essays

The Romantics is a socially slanted book composed by Pankaj Mishra. The distribution manages life’s contrasts and how individuals came to find out about their own separate societies. It draws out each peruser into an excursion of culture. We will compose a custom paper test on Gustav Flaubert and Ivan Turgenev or on the other hand any comparative point just for you Request Now life and the genuine importance of presence. The fundamental character Samar, made his turn while he is in a juxtaposition of societies. One may wind up in the shoes of Samar who needed to take part in more revelations. Samar, is a new alumni who showed up in Benares, otherwise called the sacred city in 1989. He needed to proceed with his lone existence with his book as he decided to remain in a room there. Samar wants to manage his companions in particular Edmund Wilson, Gustav Flaubert and Ivan Turgenev. Yet, on where he stays, he lives contiguous a lady from the west, Catherine. She is a French young lady who greatly affected Samar’s life. She rolled out a huge improvement on his viewpoint throughout everyday life and managing what the great world anticipates for him. He had the option to recoup from an earlier time that he needed to escape however then the clashing part is that he succumbs to an inappropriate lady. Catherine is as of now dedicated which made the story fascinating. It was actually a major dissatisfaction for him to know reality since he experience passionate feelings for just because since he never have faith in the set up of adoration previously. In Benares he found numerous things that completely changed him. Beginning from the predecessors Brahmin down to rehearses and policy centered issues. He had the option to think about on the shared characteristic of individuals who are there. They all needed to escape their past. Returning to Samar and Catherine, the two got an opportunity to become darlings yet then Catherine chose to cut their relationship off. Beneficial thing Samar had the option to recuperate and took a showing work for youthful Tibetan youngsters. At the point when he was brought together with an old companion from Benares following seven years, he revealed to himself that he is separated from those individuals who lives there. He is currently a long way from the old convention and on his approach to recovering for a superior future. The Romantics tells about the conflicting of culture in contemporary India. The creator endeavored to investigate how individuals during the time vary from their experiences, culture and how it is romanticized to disclose the riddles of India. The most effective method to refer to Gustav Flaubert and Ivan Turgenev, Papers

Tuesday, May 26, 2020

The Unusual Details Regarding 100 Problem Solution Essay Topics That Most People Do Not Know About

The Unusual Details Regarding 100 Problem Solution Essay Topics That Most People Do Not Know About Learn which of the topics, you presently have a fairly good background on which will make it possible for you to have a relative edge. The exit with that circumstance is to select a problem that you're genuinely enthusiastic about. No matter your case might be, make certain each of the body paragraphs analyzes an individual component of your topic. In the event you don't know a lot about the topic, clarifying it is going to show up as it takes everlastingly so find something you like. Of importance always select a topic which you like. If you aren't interested in this issue, writing about it is going to look like it takes forever so find something which you like. So, to begin with, it's almost not possible to write something really interesting if you don't understand your topic. Moreover, you need to find a subject, which is extremely controversial. Social issues transcend almost every facet of the problemsolution, and so, given the job of writing an essay on social issues, one is indirectly provided essay chance to problemsolution from the multitude of topics within the area. You might also need to appear at a number of the videos on YouTube where homeless individuals describe their lives. Sometimes you have the problem and you've got to state the issues. Research and go over all possibilities accessible to settle the issue. You're expounding on something which implies a comment. Even if you think in a specific argument very strongly, if you lack the evidence to show your point, then your argument might just be as great as lost. Each topic includes sample essays to provide you more ideas. Autocorrect solves the issue of texting language in essays. The point to focus is that you've got to add three supporting details for the major point in 1 paragraph. Whenever you have so many topics to speak about, choose what you're passionate about and it is going to be super-easy that you develop a considerable argument for it. How to stop drunk driving and deaths because of it You have the chance to generate a difference by means of your essay. Last, do not make a typical mistake plenty of students make in the concluding paragraph. If you ask us to aid you with your student assignments, you can be certain that you'll get a high-quality project. Each project that's accomplished by our research center meets all the needs of your university. Needless to say, every student can pick from a broad selection of topics. He should be expected to spend at least one semester abroad to promote tolerance. You will compose a reasonable price. There are even ideas on driving and transportation so you'll be able to detect something which you ar e able to write about. Everyone does the ideal way of the way to provide guarantee success. Anyway, you'll certainly like our price policy. Another benefit of our website is the quickness. Augmented reality glasses improve the perception of the planet by people with disabilities. You can trust the very best essay help online. You're a true topic enthusiast! Now you know how to compose a problem solution essay, it's time to chat about topics. Now you have selected your subject, you can proceed to learning the issue and solution essay format and structure. From the aforementioned example, you may be clear in regards to the issue solving essay. The main reason is there are basically only two important things you will have to write about in your problem and solution essay, making it so much simpler to research info and structure the paper. The variety of paragraphs are determined by the amount of solutions. There are many problem solution essay topics on the Internet that you just don't understand what to pick. Select any topic on the problem solution essay topics list and utilize it at no cost. Once you are finished with the introduction and main body, you will need to concentrate on the conclusion. The introduction reflects an overall perception of the chosen problem and you add more specific information about the issue.

Friday, May 15, 2020

Caffeine Synthesis - 1722 Words

Amanda Carlson Amy Ruppert English 101, 9am March 11, 2011 Synthesis Paper Many Americans have included caffeine as a part of their daily diet whether they realize it or not. In fact, â€Å"caffeine is the most consumed psychoactive substance in the world† (Ruxton How is this instead (Caffeine is especially common throughout†¦) 15). It is found very especially commonly throughout every day foods and consumed mostly though through coffee, tea, soda, and chocolate (Spiller 200). Many Americans participate in the use of caffeine; it is estimated that 90% of adults in the United States drink caffeinated beverages (Yang 245). How does this effect people though? Caffeine is a substance, even considered to be a drug by some, yet there†¦show more content†¦Many people, especially children, have asthma and, for hundreds of years, caffeine has been used to relieve their symptoms (Weinberg 275). However, now days there are other treatments for it that are known to be twice as effective as caffeine has been. Caffeine has been used in other medications also for many years. Medical distribution of caffeine containing medication would still be allowed if the drug became regulated seeming as the consumption of it would be overseen by a person’s doctor. So it seems that caffeine has negative effects within the body but positive effects on mood and performance. However, most drugs that are illegal are like this. No matter how a drug might positively affect a person’s performance it is no reason to sacrifice the body for a better effect. It appears that the benefits and risks of the intake of caffeine even out pretty well. However, with so many risks it is hard to say that people should be able to get and consume caffeine as easily as they are currently able to. It is hard to say what should be allowed with this substance, but it seems like people should be more informed about the risks and benefits of what they are putting into their bodies. This could be as simple as coffee shops having informed pamphlets about caffeine consumption available on request. Also, people should be limited to the number of shots they are able to put in their drinks. Having five shots of espresso inShow MoreRelatedCaffeine Is A Central Nervous System ( Cns ) Stimulant828 Words   |  4 PagesWhat is caffeine? Caffeine is a central nervous system (CNS) stimulant, having the effect of temporarily warding off drowsiness and restoring alertness. Beverages containing caffeine, such as coffee, tea, soft drinks and energy drinks enjoy great popularity: caffeine is the world’s most widely consumed psychoactive substance. In North America, 90% of adults consume caffeine daily. [1] Many natural sources of caffeine also contain widely varying mixtures of other xanthine alkaloids, including theRead MoreThe Chemical Composition And Formula Of It1002 Words   |  5 PagesBAD What is the chemical composition/formula of it? (Is it ionic/molecular, neutral, and acid or a base?) Caffeine (C8H10N4O2) is a molecular compound however it forms ionic bonds. It is an alkaloid which means that it is an organic nitrogen containing a base. Caffeine is only slightly basic. Where is the compound/element found? Caffeine is found naturally in many trees and plants. Currently, environmental issues including deforestation, pesticide pollution, habitat destruction, soil and waterRead Moreenergy dirink lab Essay1024 Words   |  5 Pagesvitality required for sustained physical or mental activity. 2. What is the physiological role of each of the molecules in your table? The role of each of the molecules in my table is to 1. Which ingredients provide energy? How do they do that? Caffeine, sugars and many more provide energy by stimulating the central nervous system giving the body a sense of alertness. It can raise heart rate and blood pressure while dehydrating the body. 2. Which ingredients contribute to body repair, I.e., whichRead MoreConsumption of Caffeine by Minors1621 Words   |  6 PagesConsumption of caffeine by minors has increased significantly in the past few years. In the modern community it is a common practice amongst teens to consume coffee as a part of an afterschool get together or as an energy booster in the morning. Many other teens consume highly caffeinated drinks that are known as energy drinks, even a can of coke has a very high amount of caffeine present in it. Consequently is caffeine an energy booster or a detriment to wellbeing. So should children be able toRead MoreChocolate And Its Effect On The Brain1243 Words   |  5 PagesChocolate contains many chemicals which affect the brain. The three primary chemicals are caffeine, theobromine, and tryptophan. 1,3,7-trimethylxanthine or caffeine (C8H10N4O2) is a stimulant that is near and dear to us all. It is the chemical that gives us a boost after consuming our morning cof fee or drinking a soda. It excites our central nervous system which increases heart rate and contracts muscles. Caffeine affects dopamine and adenosine receptors in the brain which release pleasure producingRead MoreEffect Of Coffee On Alertness Essay1190 Words   |  5 Pagesresearchers found significant for the improvement of the research. This will also serve as a synthesis of all the gathered research for the greater understanding of the reader and the researchers as well. The discussion for this chapter will be divided into parts. The first part is about coffee and it aspects, like the coffee industry and coffee consumption. Following that part is the discussion of caffeine, the major component of coffee, which includes its positive and negative effects on health.Read MoreEffects Of Anatomical Parts Of Ephedra Sinica1978 Words   |  8 Pagesbecame a popular ingredient in nutritional supplements, which have been associated with cardiac toxicity in humans, alongside the synthe sis of illegal street drugs. The 1R, 2S-ephedrine isomer, commonly known as the ÃŽ ²-hydroxy analogue of methamphetamine (Solanki et al., 2014) and the 1S, 2S-pseudoephedrine isomer are known to be major precursors for the illegal synthesis of methamphetamine (crystal meth) by chemical reduction (Lee 2011). This caused a number of incidents involving acute psychosis,Read MoreWhy Drink Our Detox Tea? Essay1030 Words   |  5 PagesTea has long been coveted in traditional Chinese medicine. This partially fermented green tea is packed full of potent antioxidants and powerful polyphenols responsible for detoxification, fat loss, and increasing metabolism with up to 10%. The caffeine and catechins have a synergic effect in the body-weight regulation and fat burning process. It seems that Oolong tea targets the abdominal fat, by reducing it drastically, studies show. Oolong tea is also rich in amino acids that are vital to balanceRead MoreCaffeine : Is It Helpful For Athletes?2363 Words   |  10 PagesCaffeine - Is It Helpful to Athletes? One drug that used more than most for not only athletes but for those that need to feel a pick me up in the middle of the day. This drug is can be traced back thousands of years as a stimulant before they knew even what it was. Today, this drug is used in a variety of settings both for medical and recreational uses. However, this drug is taken by most people recreationally and don’t even know it. This can be a concern for those that have a sensitivity to thisRead MoreEssay on Caffeine Effects In The Brain1802 Words   |  8 PagesCaffeine Effects In The Brain Caffeine acts in a multitude of ways in the brain. The most recent studies explore the cooperative effects of adenosine and dopamine, as well as the increase in calcium in the interstitial fluid and possible accumulation of cyclic adenosine monophospate. The most popular discussions of earlier studies of caffeine demonstrate its antagonistic effects on adenosine receptors. While it has been reported that adenosine receptors are located throughout

Wednesday, May 6, 2020

The Art Of Photography Art - 899 Words

The Art of Photography Art imitates life, everywhere we find art. Speeches are an art form in their own. They summarize the events going on in the country at that given time. Some artists have been so enchanted by some of the presidential, political, activists that they produced art as an expression of their opinion of a certain idea. The Civil war was the most photographed conflict of the 19th century. Mathew Brady, Alexander Gardner, George Barnard and Timothy O’Sullivan were pioneers in photography. What they captured was history with their cameras and equipment. Seventy years later, Margaret Bourke-White transformed photojournalism during the most historic time period of the 20th century, as the first woman war correspondent†¦show more content†¦In 1855, Brady started using Ambrotypes, it was cheaper than the Daguerreotype, and it was produced on a silver-coated sheet of glass. Matthew B. Brady employed Alexander Gardner a Scotsman, in 1856. Gardner was skilled in the paper print p rocess. Gardner and Brady came up with Imperials images that could be printed repeatedly, especially for paper print photography. Brady photographed many famous influential people during his time, including Abraham Lincoln, Ulysses S. Grant, Harriet Tubman, Andrew Jackson, John Quincy Adams,Millard Fillmore, Jefferson Davis, Daniel Webster, Henry Clay, John C. Calhoun, Zachary Taylor, and Robert E. Lee. Brady photographed Lincoln when he secured the republican nomination in 1860. Lincoln gave a powerful antislavery lecture â€Å"Let us have faith that right makes might, and in that faith, let us, to the end dare to do our duty as we understand†(Rosenheim 29) Lincoln s speech was not far from Brad’s studio, there he captured one of the many portraits he would take of Lincoln. This photograph was duplicated into many different sizes and forms, it contributed widely to Lincoln s presidential campaign. â€Å"He received hardly any votes in the South and only about 40 per cent nationwide†(Ayers). Abraham Lincoln won the four man race against John C. Breckinridge, John Bell, and Stephen A. Douglas for the presidency. Lincoln won the November 6, 1860 election, and on December 20, 1860 South Carolina seceded from the union,Show MoreRelatedThe Art Of Photography1993 Words   |  8 Pageseven requiring the talent some of the profession’s older generations possessed. This creation of â€Å"Photoshop†, and other photo editors similar to its kind, have taken the raw and personal elements out of the craft, making the whole process less of an art form and more of a game anyone can play. Created in the late 1980s, photoshop was created and sold to Apple, but it was not the first application of its kind. The software was often sold in a bundle with Mac computers, making it a cheaper option forRead MoreThe Photography Of Producing Art751 Words   |  4 PagesProducing art has been a past time of mine since childhood. Through a strange turn of fate, a camera found a way into my hands and it awakened me to a whole new creative universe that I am still exploring. Seeing inspiration everywhere I began to keep a visual diary concerned with reminiscing my memories, and creative references. My children became my photography models as well. On our outings I would take pictures of them and the scenery. Snapshots of their childhood and our adventures meanRead MorePhotography As An Art Form Essay2231 Words   |  9 Pageswhether photography can be paralleled with traditional art forms such as painting, lithography, and sketching. The frame of reference of this research is the concept of photography as an art form. Through scholarly and practical research, I will compare different ideologies of how photography has been accepted and thought of since its invention, as well as visual examples of work that portray both photographic and artistic qualities. With the main question within this topic being can photography be consideredRead MorePhotography Is A Type Of Art932 Words   |  4 PagesPhotography has been around for many years. In the time that the first camera was invented to present day, various styles of photography have evolved. Two types of photography that are very common today are street and nature or landscape photography. Although these styles of photography have many similarities, they have some differences as well. The subject, camera equipment, and location are three major differences in these styles. All types of photography will have a main focus, or subject. StreetRead MorePhotography : Art Medium For The Imagination887 Words   |  4 PagesWhen photography first began, it was recognized as a medium in which one could capture and preserve a moment in time. Photography was seen as the revolutionary way to document reality; events, places, and people. Soon, though, artists got their hands on cameras and shifted the way in which photographs were interpreted. No longer was photography only a tool to create images of the embodied world, but it became an art medium for the imagination, just the same as paint and pastels. The once honest andRead MoreImpact Of Photography On The Art World996 Words   |  4 PagesChanges in the art world is often looked at in a cautious light, from newer methods of digital media competing with traditional methods of painting and sculpting to the impact of photography entering the art world in a time when painting was a supremacy. To compare and contr ast the challenges this introduces, the ideas presented in Aaron Scharf’s Art and Photography, Kirk Varneode’s The Artifice of Canor: Impression and Photography Reconsidered and Ian Dunlop’s Degas best references the aspectsRead MoreEssay about Photography and Art3334 Words   |  14 PagesPhotography and Art In the United States today, technology is all-important to a great deal of the population, whether it is a means of communication or an aid for national security. Technological devices and terminology are ubiquitous and have become a part of everyday life. On the road, many drivers can be found talking and chattering away into their cell phones. At business meetings, many executives will present presentations in PowerPoint, while others will jot down notes in their PersonalRead MoreDifferent Definitions of Art and Photography2371 Words   |  10 PagesTo test the validity of the statement ‘All the arts are based on the presence of man, only photography derives an advantage from his absence.’ (Bazin 1967: 13), one has to first define what is meant by art. This commentary is going to examine this statement using three different definitions of art, Bazin’s, Tolstoy’s and Arnheim’s definitions. Andre Bazin believed realism lies at the heart of art, and that art is the process of reproducing reality. He believed that an artefact should ‘helps usRead MoreRise of Photography in the World of Art Essay1431 Words   |  6 PagesThe rise of photography began in the early 1830’s in France, and wasn’t very popular as most artists preferred a paintbrush and canvas to a new contraption that wasn’t popular and wasn’t manufactured locally or globally yet and that was fairly expensive to try to produce, and since this time it has been debated if photography deserves its place in the art world. Through the late 1800’s and the early 1900’s it grew in popularity and throughout time photography went from being badly received to a newRead MoreThe Creative Medium Art Form Of Photography1704 Words   |  7 Pages* With this in mind, I reside in the picturesque scenic province of Southern Ontario, Canada. Thus, I have been passionately fascinate d in the creative medium art form of photography, along with it as an approach to self-expression. * To point out, ever since my early childhood recollections. By truly obtaining my photographic inspiration enthusiasm from my late uncle of both acquiring the knowledge of photo shootings traditional analog Darkroom procedures. * In addition, my affirming late

Tuesday, May 5, 2020

Taxation Law British Corporation that Specializes

Question: Discuss about the Taxation Law for British Corporation that Specializes. Answer: Case Study 1: Residence Source Issue Fred is an executive of a British corporation that specializes in management consultancy. He has come to Australia in order to set up a branch of his company. It was not certain that for how long he would have to stay in the country, yet he leased a residence in Melbourne for 12 months. His wife came with him to the country but his sons couldnt as their college had just started. He rented out the family home at UK and maintained almost the same routine after coming to Australia. Along with the rent from the house at UK, Fred also received revenues from the investments made in France. But Fred fell ill and thus had to return to UK after 11 months of his stay in Australia. Law According to the Australian taxation office, the following conditions are taken into consideration while verifying the Australian Citizenship of an individual: The connection that the individual has with thee country along with the family members of the individual who are residing in Australia. Any property owned by the individual in the country (Simonovits, 2013) If the individual is a regular employee of any organization in the country If he or she is doing business in Australia If the individual come to Australia with his family (Navailles et al., 2013) Application In this case it can be seen that though Fred is in Australia on the purpose of business, but he is not a permanent resident of Australia. His stay might have been uncertain at the beginning, but ultimately he stayed for 11 months. One has to stay for at least 12 months continuous in order to become a citizen of Austr (LARRIMORE, 2011)alia. But that did not happen in case of Fred. Therefore there is no way in which Fred can be considered to be a citizen of Australia. He had been deriving income from the rent of the house at UK and the investments that he had made in France but the case study does not mention of him opening a bank account in Australia. Therefore the earnings are supposed to be deposited in the accounts that Fred already has. There is nothing permanent in Freds endeavor of setting up a branch of his company in Australia as he did not come to Australia in order to stay forever. Thus it can be clearly observed that Fred does not meet any of the condition or criteria that is required and approved by the Australian taxation Office to become a citizen of Australia. Since Fred is not a resident of Australia, he is not liable to pay any taxes which are needed to be paid for being a citizen of Australia (Ingles, 2001). Conclusion Therefore, as the case study presents, Fred had only stayed in Australia for 11 months which is not enough to become a citizen of Australia. Moreover he does not fulfill any criteria of becoming a resident of Australia. Therefore, Fred is not a resident of Australia for taxation purposes. Case Study 2 Introduction Each and every nation has its own taxation system and laws that aid the government of the nation in collecting taxes from the citizens of the country to spend the money on developing the infrastructure, defense force of the nation and also to maintain law and order of the of the country. Income tax is levied on the earnings of both residents and non-residents depending on the type of income and the rules and regulations about the income tax of the concerned country (Australian Master Tax Guide 2011, 2011). The citizens are liable to pay the taxes to the government as the money collected is used for the welfare of the nation and the society and any individual that fails to pay are taxes is liable to face penalties in the court of law. Main Body I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this particular case, the main aim of the business was to acquire a plot of land which contained copper. But with the passage of time, the organization did not make any endeavor to remove the copper from that particular plot of land and sold it to another firm eventually. As per the verdict of the court, the land could be used for any purpose which would result in the generation of income and selling the land fulfilled this particular condition. Therefore on the basis of the verdict of the court and the action taken by the company, it can be said without any doubt that selling the land to another company is a general incident which generated a normal income for the company (Mason, 2010). Therefore the company would have to pay taxes on the income as it is ordinary in nature and thus assessable. II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this specific case, the business organization taken into consideration had acquired a plot of land on which it started a business of coal mining. But after some time, the business organization removed the coal from the land and decided to sell the land to someone else. In order to earn more revenue by selling the land, the organization developed the infrastructure of the land and also subdivided the property by making roads in it. But the main business of the firm was not associated with that of real estate and thus the money earned by selling the land to someone else will not be a part of commercial business (Woellner, 2013). Consequently the verdict given by the court stated that the money earned by the organization as a part of selling the land would not be measured (Parsons, 2011). Therefore the money earned by the organization was capital in nature. Here the case presents that a coal mining company after removing all the coal from the plot of land acquired by it improved the infrastructure of the land to make it more profitable and also took grants to build public institutions like that of parks, churches, schools etc (Australian Taxation Office adds voice authentication to its app, 2016). It can be seen that the company is working like a land developed instead of a coal mining company where it is taking different steps to increase the profitability of the land. Because of this, the income that the company had through the selling of the land is taxable in nature. III. FCT v Whitfords Beach Pty Ltd (1982) 150 CLR Here in this case the concerned company intended to get a plot of underdeveloped land at the beach of Whit Fords. The property was situated just at the front of the beach and therefore fishing was an option. After some years the problematic shares of the company were sold out and consequently, the new shareholders go ownership of this particular plot of land. The shareholders then divided the land amongst themselves in order to increase the profitability and sold different parts at the best rate (Boland et al., 2011). Though, the shareholders were happy with selling the land - a disagreement rose amongst them about whether to include the profit earned in their regular income or not (WALLER, 2007). The verdict of the court stated that the shareholders can sell the land in order to make a profit or generate revenue from the business transaction. For this reason the shareholders established a business of land development as that would fulfill the condition of the court on one hand and a lso make the profits earned through the sale a part of their ordinary income. A lot of member of the high court said that the income generated from the selling of the land was not a part of assessable income, but since the shareholders had established a firm of land development this would fall under ordinary income for them. The final justice was given by Gibbs CJ, Mason and Wilson JJ that stated that the action of the tax payers is a business of land development (Haslett and Sarah, 2006). IV. Statham Anor v FC of T 89 ATC 4070 In this case, the tax that was supposed to be lived was measured and adjusted in a wrongful manner. As a result of this, the court decided that the commission has to work towards adjusting the income of the estates. V. Casimaty v FC of T 97 ATC 5135 In this case it is stated that there has been no intention of making any profit from the deal. The real fact however is that the individual wanted to earn profits by selling a particular part of the land. The problem occurred while explaining whether the profit obtained after selling the land was taxable or not (Krever and Black, 2007). According to the assessment of the tax commission it was found that the income that would be made by the tax payer as a result of selling the subdivided would be looked on as a profit made by the taxpayer under the section 25(1) of the ITAA (1936). But it is also to be noticed that the tax payer did not have any hand in the interest of the potential purchaser and neither did he construct a house on that land. The internal fencing of the land was absent too which proved that the tax payer was not running a business of a land developed there. Therefore, as a result of this, the tax payer is not bound to give any ordinary income tax for selling the land. VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897 In this case study, a business organization was conducting a business of sand where the company owned a plot of land from which they got sand. The company kept waiting for the price of the land to rise in order to sell the land to another person or firm so that it can incur more profit. As a result of this he company had kept the long for quite a long time while waiting for its price to rise. The issue in this case is the taxable amount that the company has to pay as a consequence of selling the land (Martin, Gregor and Rice, 2008). The verdict of the court was that the land can be sold to any other individual or company for commercial use. VII. Crow v FC of T 88 ATC 4620 This case is about a farmer and the position that he stand at from the perspective of paying axes to the government. This helps in understanding the increased purchases of land in order to enlarge the land. The problem is with the particular land and about selling it to the farmer. In this case the completion of the deal aided a lot in the increment of the scheme for the farmer taken into consideration. VIII. McCurry Anor v FC of T 98 ATC 4487 Here in this case, it is stated that a land is in the ownership of two brothers and a few houses had been built in that particular land. To fulfill the purpose of the renovation of the land, the houses would need to be removed from that land. The issue here is whether the brothers are liable to pay the taxes for the plot of land. As per the verdict of the court, the brothers are not liable to pay any taxes that would be levied on that particular land (Woellner, 2013). Conclusion The rules and regulations associated with tax in a country needs to be properly understood before assessing the tax. One needs to properly understand the concept of ordinary income and capital tax gain in order to assess the tax of different entities. In the case studies that have been taken into consideration in this report, the decisions have been made by implementing the knowledge of ordinary income law in Australia. References Australian Master Tax Guide 2011. (2011). Sydney, N.S.W.: CCH Australia. Australian Taxation Office adds voice authentication to its app. (2016).Biometric Technology Today, 2016(2), p.12. Boland, J., Watts, G., Bourke, S., Doolan, P. and Altobelli, T. (2011).2011 family law intensive. [Adelaide]: Family Law Section, Law Council of Australia. Haslett, T. and Sarah, R. (2006). Using the Viable Systems Model to Structure a System Dynamics Mapping and Modeling Project for the Australian Taxation Office.Systemic Practice and Action Research, 19(3), pp.273-290. Ingles, D. (2001). Earned Income Tax Credits: Do They Have Any Role to Play in Australia?.The Australian Economic Review, 34(1), pp.14-32. Is one mans clinical benefit assessable by others?. (2010).BJU International, 107(1), pp.155-156. Krever, R. and Black, C. (2007).Australian taxation law cases 2007. Pyrmont, N.S.W.: Thomson ATP. LARRIMORE, J. (2011). Does a Higher Income Have Positive Health Effects? Using the Earned Income Tax Credit to Explore the Income-Health Gradient.Milbank Quarterly, 89(4), pp.694-727. Martin, N., Gregor, S. and Rice, J. (2008). User centred information design practices and processes at the Australian Taxation Office.Information Design Journal, 16(1), pp.53-67. Mason, T. (2010).Income tax law. Frenchs Forest, N.S.W.: Pearson Australia. Navailles, S., Lagire, M., Guthrie, M. and Deurwaerdre, P. (2013). Serotonin2c Receptor Constitutive Activity: In vivo Direct and Indirect Evidence and Functional Significance.CNSAMC, 13(2), pp.98-107. Parsons, R. (2011).Income taxation in Australia. Sydney: Law Book Co. Simonovits, A. (2013). Does Higher Tax Morale Imply Higher Optimal Labor Income Tax Rate?.Danube, 4(2). WALLER, V. (2007). The Challenge of Institutional Integrity in Responsive Regulation: Field Inspections by the Australian Taxation Office.Law Policy, 29(1), pp.67-83. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.

Wednesday, April 15, 2020

The Way of Life free essay sample

Dedicated to Karl C. It was the first week of rifle hunting season in November.I was thirteen and it was the first year I could shoot a deer.I had completed my firearms safety class and I was ready to shoot my first buck.The problem was that I had to wake up at five in the morning.For thirteen year old Kaleb, this was almost unbearable and he wanted to fall asleep again as soon as he could.But, his father would not let him.So, I knew I had to suck it up and make the best out of it. When getting dressed, we put on as many layers as we could.After I was done putting them on, I felt as if I were the Stay-Puft Marshmallow Man.I disliked the feeling of not being able to run or have any flexibility.Once we were dressed, geared up and ready, we went outside and were greeted by the frosty morning breeze. We will write a custom essay sample on The Way of Life or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I could taste the moisture on my tongue as I opened the door.It was pitch black and the only thing I could see was a dim light coming from our old, broken lamp post.So we ended up taking out our flashlights and walking to the shed to grab our rifles.My rifle was a Tikka .270 and my dad’s was a Remington 7mm.Both were accurate and powerful so they punched good sized holes when we shot at our practice targets back home.Before leaving to our stand, my dad gave me another brief on our plan, â€Å"We are going to go to the North Stand.† my dad said, â€Å"Wait on the ground until I’m to the top, then you can climb up.† â€Å"Ok, Dad† I replied. â€Å"Don’t forget about B.R.A.S.S.† â€Å"I remember. Breath, Relax, Aim, Slack, and Stop.† â€Å"And walk with your heels, not your toes.† Annoyed, I replied, â€Å"Dad, for the millionth time, I know.† â€Å"Okay, just making sure you won’t forget anything.† We walked until we reached the stand.Just as planned, Dad walked up first and I followed.To be honest, I was a little scared climbing up it.It was my second time climbing up a ladder that high and I was small compared to the size of the tree stand.But I wasn’t going to wimp out so I gathered my courage and continued up the ladder. Once there, I received a stare from my dad.For a moment, I thought had done something wrong.Then, he calmly put his pointer finger to his lips indicating that we could no longer talk until either our prey was killed or the hunt was over.As we still do today, my dad and I would communicate by hand signals or mouthing out words.We whispered if it was a last resort. The hours went by as we waited for a deer to come in front of us.The sun rose over time and most of the fog disappeared except for a thin, grey layer of haze.My rifle was even colder than before.I signaled Dad for some hand warmers and he gave me some. Around four hours passed and I was losing my patience.It would’ve been ten more minutes before I asked my dad if we could leave the stand.But then we heard a crunch.It was time. Dad peeked out the window to see a six-pointed buck along the right side treeline.I could taste the venison already.I grabbed my rifle from the corner it was leaning against and slowly rested it onto the lower left corner of the window.My B.R.A.S.S. technique was rushing through my head, but I still remained calm and focused.My breathing was controlled, my aim was dead on, my arms were steady, and I was ready to squeeze.I had to make sure I didn’t jerk the trigger otherwise I would anticipate the shot and miss my target like I would sometimes at home.I had to surprise myself with the trigger squeeze.I turned my safety off and was ready to fire. I started to squeeze.My aim was right on target.Then, a sudden kick hit my shoulder as if someone punched me.I smelled the gunpowder.I heard the cracking shot coming out of the barrel.The round had made a slice right through the buck’s stomach.Its guts dropped down the next step it took.I pulled the bolt back and re chambered another round in.The deer was down but not dead.I had to put it out of its misery.I took a second shot. The round made perfect thump as the round traveled right through my prey’s cranium.A perfect head shot. My dad cleared his throat, â€Å"Awesome shot, Kaleb!† Like hungry dogs, we climbed down to examine the scene.As we arrived, I was brutally shocked by the amount of blood and gore that came from the deer.For a second, I doubted myself that I had done a right thing.I had just killed such a beautiful animal.What did this deer do to deserve this?I was confused and unsure of what I did and if it agrees with my morals as a Catholic? I should’ve had a â€Å"one shot, one kill†.But then I came to terms I tried my best and was fast to put the deer out of its misery.It was the way of life.And like any other deer hunt, we repeated the same rituals.We took some pictures, skinned it, hung it up to drain, and waited while sitting back and drinking a nice, cold pop. This time was a little different from the others.I wasn’t helping a friend, family member, or my father skin his deer.This time, it was my turn.As I sat down on our bench with my dad, celebrating and making memories, I realized something.I was finally a hunter.I had gone hunting many times, but this hunt was my hunt.I could finally say I had the power, patience, and skill to kill an animal. It had only taken me six hours to earn the title, Hunter.I was eager to return for the next year and the one after that.I realized this was my escape from the world.To lose myself in a hunt and return joyful, whether I had caught any game or not.It makes me look forward to the day when I can watch as my first son or daughter shoot their first deer.Sharing memories and laughs as I was with my father.Sitting around the fire in the dark of night telling stories until we get tired and decide to hit the hay.Cherishing the last glimpse of the star lit forest until you go back inside.And waking up and doing it all over again.One could say it’s the way of life.

Thursday, March 12, 2020

How Albert Schweitzer Changed the World essays

How Albert Schweitzer Changed the World essays A farmer who has mowed down a thousand flowers in his meadow to feed his cows should take care that on his way home he does not, in wanton pastime, switch off the head of a single flower growing at the edge of the road, for in so doing he injures life without being forced to do so by necessity. This odd yet profound quote by Dr. Albert Schweitzer is, in essence, the epitome of his entire lifes philosophy. The emphasis that Schweitzer puts on saving a life, even if it is that of a flower, gives insight to how true of a philanthropist he really was. Albert Schweitzer, born in Alsace (a small village then part of Germany, now part of France) on January 14, 1875, devoted his life to religion, music, and medicine. All these things, however, revolved primarily around his lifelong goal of helping others. Even at a very young age, Schweitzer found compassion for any living creature. From childhood, I felt a compassion for animals. Even before I started school, I found it impossible to unde rstand why, in my evening prayers, I should pray only for human beings. Consequently, after my mother had prayed with me and had given me a goodnight kiss, I secretly recited another prayer, one I had composed myself. It went like this: Dear God, protect and bless all living beings. Keep them from evil and let them sleep in peace. It was this compassion that drove Schweitzer to doing amazing things, touching the lives of many people (and animals!), and ultimately changing the world. In 1893, Albert Schweitzer enrolled at the University of Strasbourg, later receiving a Doctorate in Philosophy in 1899. In 1900, he obtained an advanced degree in theology. He wrote many theological, historical, and music-oriented books, including the world-renowned The Quest For the Historical Jesus. While these degrees lead him to a number of semi-fulfilling jobs, it was a day in 1904 when Schweitzer found his true calling. By f...

Tuesday, February 25, 2020

The impact of port privatization on economic development in Nigeria Essay

The impact of port privatization on economic development in Nigeria - Essay Example This however does not necessarily mean that the government stays away from the entity (Obed & Emeghara, 2012). It sticks to its role as a regulator of laws regarding the activities of the body. Port, privatisation in relation to ports, has two degrees of variation (Ogwezzy & Bello, 2013). One is comprehensive privatisation where the successor company becomes the sole owner of the entire ports and all the land and water areas including assets within the port. This is the same as selling the whole port to a private company (Ogwezzy & Bello, 2013). Partial privatisation is a scheme where only part of the assets and activities of a public port are transferred to the private sector. An example of this is where the government sells its existing berths to a private company or where the government concedes with a private company to build and operate a specialised port facility (Ogwezzy & Bello, 2013). Privatisation, therefore, expands the role of the private sector in the ownership and development of existing port facilities, together with developing new services. Economic development is the progress in the economy which usually involves the change of policies, adoption of new technologies and improvement of living standards. It is measured by the level of economic productiv ity. Economic productivity is the ratio of outputs to a volume measured by inputs to a volume measured by inputs. The growth of productivity of ports means that they can produce more output from the same level of input given before (Ogwezzy & Bello, 2013). Development and operation of ports in Nigeria started in the middle of the 19th century. Efforts to provide facilities for vessels using the ocean began with the opening of Lagos Lagoon in the early 1990 (Nwanosike, Tipi & Warnock-Smith, 2012). Development of the Apapa Port, which is the South West of Nigeria was allotted in 1913 and started in 1921. In 1913, the

Saturday, February 8, 2020

Druk Green Power Corporation LTD Essay Example | Topics and Well Written Essays - 2250 words

Druk Green Power Corporation LTD - Essay Example The essay "Druk Green Power Corporation LTD" presents the overview of the management of the Druk Green Power Corporation Ltd and how the expectancy theory can be applied to it. the expectancy theory is one of the contemporary theories win management which describes motivation in relation to valence, expectancy, and instrumentation. The effort in work activities is described within the expectancy theory as the input of a worker. The motivator of human effort is the perceptions of the performance which emanates from this effort. Gupta and Boyd reflect that the contemporary theories of management postulate that effective managers must motivate their diverse workforce so that their productivity is enhanced. In accordance to Bell and Martin, the product of expectancy, valence, and instrumentality is motivation. This argument further reveals the components of motivation which needs to be present for a company to achieve its goals effectively and efficiently. Within Druk Green Power Corporation Ltd, there are various departments which are charged with different functions which are all aimed at addressing the common vision of the company. Without the functions and roles of the employees within these departments, it is not possible that this would be achieved. The development of the company and its growth in productivity depends on the level into which the human resource within the company is motivated. Gupta and Boyd reveal that instrumentality within the expectancy theory represents the belief of the users of various tools.

Wednesday, January 29, 2020

The Progressive Era Essay Example for Free

The Progressive Era Essay The Progressive Era was a thirty year period in which the United States was completely reformed. Actions were taken to improve working conditions for laborers, create a sexually unbiased work system and regulate the economy. President Theodore Roosevelt and Woodrow Wilson both helped create a more direct democracy in which the people would have a voice. During those thirty years, amendments 16 to 19 were ratified to regulate and reform the country. Muckrakers were writers who worked for the printing companies exposed the public to all of the corruption that was occurring both openly and behind closed doors. By exposing the public to the corruption, American society was enlightened and inspired to reform itself. During this era, President Theodore Roosevelt worked diligently to regulate and conserve everything that was necessary. Even though Roosevelt believed in big businesses, he still believed in regulation and fair trade. He took the Sherman Anti-Trust act which had been dormant for many years and enforced it so that companies could price their products and made sure that no one specific company could take control of the market thus ridding the economy of bad trusts and preventing companies from creating a trade monopoly. Working conditions were horrible during the progressive era, and it was widely known because Muckrakers wrote only about the bad that happen in society. The safety of the nation’s meat supply is highly important because meat is consumed throughout the whole nation. The Meat Inspection Act was passed to rid factories of their gruesome and uncleanly working habitats and protect the nation’s food supply. Many people who came to the United States to live during the end of the 1900’s were unable to sustain a normal life because they were in such poverty. Settlement houses were created so that settlement workers could service the neighbors who wanted to find a place to get away from poverty. These settlement houses were places to gather and create a sense of unity amongst the poverty stricken. As people of these houses became more aware of the conditions around them, they proposed changes that would drastically change the way of life for them. Woodrow Wilson wanted to create a democracy, but he did not allow women to vote. What kind of a democracy did Wilson want if he did not allow how the population to vote? There were many women’s reform groups that wanted sexual equality so that women would have equal say which promoted women to take charge leading to the passing of the 19th amendment allowing women to vote and opening a whole new world for a woman’s voice. Blacks fought for the ideals of America in World War I but they did not receive any recognition for their hard work. Instead, they were still put under the â€Å"Jim Crow† laws which prohibited them from voting and segregated them from their superior races. This explains the decrease in percentage of eligible voters who vote from 1900 to 1920. The Clayton Anti-Trust Act targeted business monopolies that could easily control the whole economy. Wilson being the arrogant president that he was, created a few minor laws that would not greatly improve the economy. It would be the next successor of the president that would be left with all these problems. President Theodore Roosevelt believed highly in a direct democracy, he favored the idea of people deciding what they want with government. Later on, the 17th amendment is ratified allowing the direct election of the senate. Overall, the Progressive Era was full of reform in the economy, politics and society. Conservation and reform were the most important things and ideas during this era. Women’s right and racial desegregation were also accomplished during this time. The press was also a big part of the spread of information giving people new ideas and philosophies. The people who were presidents during this time greatly influenced the ideas of the people and in turn, reformed the nation into something better than before.

Tuesday, January 21, 2020

Cloning :: essays research papers

Cloning   Ã‚  Ã‚  Ã‚  Ã‚  Duplicating of genes and DNA†¦. Cloning? Cloning is basically the reproduction of cells. You take an unfertilized cell, combine it with a cell from the same organism and create a new living cell. The question is†¦is cloning OK? Is the breeding of a bigger and meatier cow and fresher healthier potatoes equal to cloning a person? Many different groups debate upon these questions. Religious groups argue that God created all, and he thrives on diversity. This diversity is being threatened by cloning. Some also believe the process which scientists use is murder. Because half of the nucleus used to make a normal being is sucked out, and destroying the original DNA is murder. The half set of DNA in the unfertilized egg cell is destroyed, but suggesting that destroying a mere nonliving, nonthinking chemical such as DNA is murder is ridiculous. Thousands of cells will die in your body as you're reading this, and their DNA will be destroyed with them. Is that murd er? Cloning, in it’s use right now with just foods and animals are quite beneficial. It opens many opportunities for both scientific and general population needs. Scientists use cloning techniques to make identical test subjects, so reducing the amount of error in animal tests. They can also protect endangered species by cloning couples in captivity. Many can benefit from organ cloning, although the process has not been perfected yet. Human ears have been reproduced on mice, which shows all the applications of cloning. In the future, this genetic mutation may save the lives of countless people that are if we can use animals to grow human organs in. The possibilities for this process have no boundaries. Like anything else that is new, the cloning process can be used for wrongful purposes. For instance, when a species is too much alike, the possibility of a single disease wiping it out is very high. Overlook the disease and you bread weak animals. However, are the scientists vulnerable to our criticism for say overlooking the viruses or hereditary sicknesses? Or should we credit them for perhaps looking into that already? The scientists have no doubt already considered the consequences of over breeding in these plants and animals that are weak and diseased. Yet our society relies on the same small variety of plants and animals for our natural resources. All of this was, in actuality, happening before cloning started and it doesn't change much in the way of agriculture. Cloning :: essays research papers Cloning   Ã‚  Ã‚  Ã‚  Ã‚  Duplicating of genes and DNA†¦. Cloning? Cloning is basically the reproduction of cells. You take an unfertilized cell, combine it with a cell from the same organism and create a new living cell. The question is†¦is cloning OK? Is the breeding of a bigger and meatier cow and fresher healthier potatoes equal to cloning a person? Many different groups debate upon these questions. Religious groups argue that God created all, and he thrives on diversity. This diversity is being threatened by cloning. Some also believe the process which scientists use is murder. Because half of the nucleus used to make a normal being is sucked out, and destroying the original DNA is murder. The half set of DNA in the unfertilized egg cell is destroyed, but suggesting that destroying a mere nonliving, nonthinking chemical such as DNA is murder is ridiculous. Thousands of cells will die in your body as you're reading this, and their DNA will be destroyed with them. Is that murd er? Cloning, in it’s use right now with just foods and animals are quite beneficial. It opens many opportunities for both scientific and general population needs. Scientists use cloning techniques to make identical test subjects, so reducing the amount of error in animal tests. They can also protect endangered species by cloning couples in captivity. Many can benefit from organ cloning, although the process has not been perfected yet. Human ears have been reproduced on mice, which shows all the applications of cloning. In the future, this genetic mutation may save the lives of countless people that are if we can use animals to grow human organs in. The possibilities for this process have no boundaries. Like anything else that is new, the cloning process can be used for wrongful purposes. For instance, when a species is too much alike, the possibility of a single disease wiping it out is very high. Overlook the disease and you bread weak animals. However, are the scientists vulnerable to our criticism for say overlooking the viruses or hereditary sicknesses? Or should we credit them for perhaps looking into that already? The scientists have no doubt already considered the consequences of over breeding in these plants and animals that are weak and diseased. Yet our society relies on the same small variety of plants and animals for our natural resources. All of this was, in actuality, happening before cloning started and it doesn't change much in the way of agriculture.

Monday, January 13, 2020

Comparative Programmes of Business Education in Nigerian Universities (a Case Study of Ambrose Alli University, Ekpoma and Delta State University, Abraka)

Current Research Journal of Social Sciences 2(2): 58-64, 2010 ISSN: 2041-3246  © M axwell Scientific Organization, 2010 Submitted Date: November 18, 2009 Accepted Date: December 14, 2009 Accepted Date: March 10, 2010 Comparative Programmes of Business Education In Nigerian Universities (A Case Study of Ambrose Alli University, Ekpoma and Delta State University, Abraka) 1 F. O. Ohiwerei and 2 N. A zih Department of Vocational and Technical Education, Ambrose Alli University, Ekpom a, Edo State, Nig eria 2 Departm ent of Business Education, E bon yi State University, Abakaliki, Eb ony i State, Nigeria Abstract: This paper is aimed to critically x-ray the business education curriculum of Nigerian Universities a case study of Ambrose Alli University, Ekpoma and Delta State U niversity, Ab raka. It w as observed that in Amb rose Alli University business education is housed in the department of Vocational and Technical Education with two options namely Accounting Education and Secretaria l Education while it runs a specialized system right from 1 00 to 4 00 lev els. On the other hand the Delta State University runs a 100 to 200 levels broad based system. Specialization is done in 300 and 400 levels.Here business education is a unit of its own; housing accounting option, secretarial option, management option, but unfortunately computer education options is not functional. It was observed that the objectives, philosophy and ad mission requ irements of bo th universities are the same. While courses offered are different in nature. Conclusion and recommendations were made. Key w ords: Business educ ation, curriculu m, effectiveness, pro gram me, teachin g, univ ersity INTRODUCTION Education is the totality of life experience that man acquires and which enables him to cope with and derive satisfaction from living in the word.This is because it enables him to achieve social competence and optimum individual development. Broken down, business education which is a subset of the general education can be seen as the development of person’s h ead, heart and han ds for his self fulfillment and optimum service s to human ity. To achieve this according to the National Policy on Education (2004), compu ter education was integra ted into the primary school curriculum, a welcome development but sad to note that sub jects like shorthand, typewriting, commerce, and book-keeping are integrated together to form business studies thereby losing their original identity.Experience has shown that most people are not interested in business education as a profession with the mind set that it is education meant for the less privilege or a programme, which up on graduation, there is no opportunity for securing a job. This is so because Bu siness educ ation curriculum planners who are not profe ssional membe rs in the field could not design a uniform curriculum that will ho use all the universities offering business educ ation courses in Nigeria. The incompetence on the part of business education graduates also lays on the curriculum not properly designed to reflect the psychomotor nature of our noble profession.Pitman (1974) defin ed curriculum as a prescribed courses of studies. While Hornby (2006) says curriculum are the subjects that are included in a course of study or taugh t in a school, college, etc. According to Okoye (1991), the process of curricu lum developm ent and plan ning is continuo us. It does not end once and for all time. Acco rding to Uwaifo (2006) a close look at the current Vocational and Technical Education curriculum g enera lly reveals some problems that border on inadequate course content.Uhumuavbi and Ebhomhen (20 06) in their ow n vain stated that irrespective of the level of education and training given during the pre-colonial days in Africa, it was functional because the curriculum was relevant to the needs of the society. Unemployment if it existed at all was minimal and very few young men roamed the villages and towns with nothing to do. According to Snyder (2008), a flexible curriculum is important because there is no single cu rricular path to career success. We are giving students more flexibility; this is not a radical departure from our curriculum.Robert and Booth (2008) stated that the curriculum changes allow students to increase the intensity o f their studies. The present Nigerian Universities business education curriculum has overstayed, therefore, it is important that they be modified to meet today’s needs. This is very essential from the standpoint of academic integrity. One will be tempted to ask at this juncture, is there anything wrong with the present Nigerian Universities business Corresponding Author: F. O. Ohiwerei, Department of Vocational and Technical Education, Ambrose Alli University, Ekpoma, Edo State, Nigeria 58Curr. Res. J. Soc. Sci. , 2(2): 58-64, 2010 education curriculum? The researchers answer is â€Å"YES’ but that does not mean that the p res ent curriculum on ground can not be improved upon. The reasons for the reform ation of the business education curriculum is aimed to he lp create tomorrow’s competitive workforce by inspiring and engaging businesses to work in partnership with schools to raise the levels of achievement of young people, especially those in disadvantaged circumstances. Business education has advanced the level of â€Å"garbage in, garbage out words system† but a leadership role.The importance of the business edu cators is increasing as the business world becomes more complex. Through this programm e, individuals are educated to become skilled employees who can contribute mea ningfully to the overall effectiveness of an office, teaching and learning in schools. It is on the basis of this therefore; the researchers attempt to examine, compa re and contrast the cu rriculum of business education programmes of Ambrose Alli University, Ekpoma and Delta State University, Abraka with a view to s cientifically reform it to meet the ever increasing techn ology deve lopm ent.This study will be of benefit to the teachers, students, parents and governmen t. Through this study, students’ competency for work placem ent w ill be ach ieved . The teachers will be properly informed on what should be included or excluded from the curriculum for effective teaching and learning. The parents will have a sign of relief that upon gradu ation from the unive rsity their children will be gainfully employed or self-reliance. The government will appreciate the programm e, as it will help to reduce unemployment and crime rate in the society.LITERATURE REVIEW BUSINESS EDUCATION PROGRAMM ES OFFERED BY AMBROSE ALLI UNIVERSITY, EKPOMA AND DELTA STATE UNIVERSITY, ABRAKA Business education program mes offered by A mbro se Alli University, Ekpoma are: C C Accounting education option Secretarial education option C W hile the business education programmes offered by the Delta State University, Abra ka are: C C C C C Accounting Option Secretarial Technology Option Management Option. Computer Education Option.Programm e title: Secretarial Studies/O ffice Ma nagem ent: Both universities have the same philosophy, specific objectives and admission requirements as described below: Philosophy: The introduction of the office automation, by the use of electronic equipment has not only brought changes on office procedures and competencies, but also has created new functions in the business offices. In order to met the chan ging o ffice skills, educational have also changed their business education programmes to cater for the new requiremen ts by introducing office management programme.In Nigeria, office automation has become a reality and all levels of government are requesting educational institutions to include co mpu ter literacy in their curriculum. This programme is designed to meet the requirements of the changing office environment and the call by the governments in Nigeria. Spec ific Objectives: This programme is designed to give the students the liability to work in modern business offices and to teach modern office skills in seconda ry schools.Specifically, the programme will give the students the skills to perform the follow ing functions in the office: C C C C C Planning and organizing office operations, W ritten communications and telecom mun ications in the office, Information and records management in the office, Leadership and Human Relations in the office, Controlling office operations. Adm ission requirements: (Four-year programmeUM E): W est African School Certificate (W ASC) or General Certificate of Education (GCE O/L or NECO with at least credit passes in five relevant subjects which must include English Language.Direct entry: C Passes at merit level in relevant Diploma programme of a University or any other institution recognized by Senate in addition to fou r O/L credit passes which must include English Language. Passes in two relevant subje cts at A /L in ad dition to three C/L credit passes or its equivalent which must include English Language, Passes at merit level in least tw o sub jects in NC E in addition to three credit passes in G CE O/L or its equivalent, in not more than two sittings.In the actual sense, Accounting, Secretarial and man agem ent op tions are opera tional. 59 No student shall qua lify for the award of an hono urs degree of the University if he/she spends more than two sessions (four semesters) beyond the normal period allowed for the degree programme. Curr. Res. J. Soc. Sci. , 2(2): 58-64, 2010 Accounting Education University, Ekpoma Option of A mbrose A lli ACC ACC ACC ACC 304 306 307 308 Public Finance Com pany Law Banking A nd Finance Quantitative Analysis For Business Decision 2C 2C 2C 2C 24F I R ST S E M E S T E R 1 0 0 L E V E L S E C O N D S E M E S T E R 3 00 L E V E L EDU 100 EDU 101 EDU 102 ECO 101 ACC 101 GS T 10 1 GS T 1 02 CSC 101 Introduction To Teaching Profession H istory Of Educ ation Developm ental Psy 1 E conom ics Principles 1 Principle Of Accounting U se O f Eng lish An d Lib rary P hilos oph y A nd L ogic Intro To Compu ter 2C 2C 2C 3C 3C 4C 2C 2C 20 VTE 311 Students Industrial Work Experience Scheme F I R ST S E M E S T E R EDU EDU ED U ACC ACC 400 LEVEL 15CS E C O N D S E M E S T E R 1 00 L E V E L EDU 111 EDU 115 GS T 11 1 GST 1 12 EC O 1 11 BED 111 BED 114 AC C 1 11 Introductions To Social Studies Intoduction To Special Education N igeria Peo ples A nd C ulture History And Philosophy Science E cono mics P rinciple II Office Practice F undam entals Of Bu siness P rinciples O f Acc oun ting II 2C 2E 2C 2C 3C 2C 3C 3C 19 400 Project 402G uidance And Counseling 4 03 C ontin uou s A ssess men t 402Auditing And Investigation 404 Public Sector Accounting 4 00 L E V E L C 2C 2C 3C 3C 16 SECOND SEMESTER EDU 411 EDU 413 EDU 415 ACC 412 AC C 4 14 ACC 415 BED 413 BED 415 VTE 411 F I R ST S E M E S T E R 2 0 0 L E V E L EDU 201 EDU 202 VTE 201 ACC 201 ACC 204 A C C 2 08 ECO 201 Philosophy Of Education C urriculum And Instruction Vte In Nigeria And Other Coun tries Financial Accounting 1 Introduction To Finance 1 B us in es s L aw 1 M icro Economics 2C 2C 2C 3C 2C 2C 3C 16 C 2C 2C 3C 3C 3C 3C 3C 2C 23 Secretarial Education Option of A m b ro se A ll i U n iv er si ty , E k po m a F I R ST S E M E S T E R 1 0 0 L E V E L EDU 100 EDU 101 EDU 102 GS T 10 1 GS T 1 02 BE D 1 01 BED 102 AC C 1 01 CSC 101 Introduction To Teaching Profession H istory Of Education Developm ental Psy I U se O f Eng lish An d Lib rary P hilos oph y A nd L ogic S hortha nd I Typew riting I P rinciples O f Acc oun ting I Introduction To C omputer Science 2C 2C 2C 4C 2C 3C 3C 3C 2C 23O rganization of Primary And Secondary Education C omparative Education E ducational Psychology Management Accounting F inan cial M ana gem ent M anagement Information System H uman Relations And Personnel Management B usiness Communication Professional SeminarF O R D I R E C T E N T R Y ST U D E N T S O N L Y GS T 10 1 U se O f Eng lish An d Lib rary GS T 1 02 P hilos oph y A nd L ogic CSC 101 Introduction To C omputer Science S E C O N D S E M E S T E R 2 00 L E V E L EDU 211 EDU 212 EDU 213 EDU 214 ACC 211 ACC 213 AC C 2 14 GST 222 VT E 2 11 Subject Method E ducational Technology Sociology Of Education R esearch Method S and Data Processing Financial Accounting 11 Cost Accounting I In troduc tion To Finan ce II Peace And Conflict Resolution V OC & T ech .Edu catio n in N igeria 3C 3C 2C 2C 3C 2C 2C 2C 2C 21 4C 2C 2C 24 S E C O N D S E M E S T E R 1 00 L E V E L EDU 111 EDU 115 GS T 11 1 GST 1 12 BED 111 BE D 1 12 BE D 1 13 BED 114 AC C 1 11 Introduction To Social Studies Introduction To Special Education N igeria Peo ples A nd C ulture History And Philosophy Science Office Practice T ypew riting II S hortha nd II Introdu ction To B usiness P rinciples O f Acc oun ting II 2C 2E 2C 2C 3C 3C 3C 3C 3C 23F I R ST S E M E S T E R 2 0 0 L E V E L EDU 201 EDU 202 VTE 201 B ED 201 BED 202 BED 203 BED 205 BED 208 Philosophy Of Education C urriculum And Instruction VT E In Nigeria And Other Countries Intermediate Shorthand Intermediate Typewriting P lanning O rganizing Office O perations I B usiness Co mmu nications I Business Law 2C 2C 2C 3C 3C 3C 3C 3C 21 F O R D I R E C T E N T R Y ST U D E N T S O N L Y GS T 11 1N igerian P eople A nd C ulture GST 1 12 History And Philosophy Of Science 2C 2C 25F I R ST S E M E S T E R 3 0 0 L E V E L EDU 300 EDU 301 EDU 302 VTE 301 BED 304 ACC 301 ACC 303 Teaching Practice E ducational Administration And Planning E ducational Technology Time M anagement B usiness Machine Intermediate Financial Accounting I Element Of Management 3C 2C 2C 2C 2C 3C 2C F O R D I R E C T E N T R Y ST U D E N T S O N L Y GS T 10 1 U se O f Eng lish An d Lib rary GS T 1 02 P hilos oph y A nd L ogic CSC 101 Introduction To C omputer Science 4C 2C 2C 8 0 Curr. Res. J. Soc. Sci. , 2(2): 58-64, 2010 S E C O N D S E M E S T E R 2 00 L E V E L ED U 211 EDU 212 EDU 213 EDU 214 GST 222 BED 211 BED 212 BE D 2 13 BE D 2 15 VT E 2 11 Subject Method E ducational Technology Sociology Of Education R esearch Methods And Data Processing Peace And Conflict Resolution Intermediate Shorthand I Intermediate Typewriting I P lanning /Orga nization O ffice O peration s II B usiness Co mm unication II V oc. A nd te ch.E duc ation in N igeria 3C 3C 3C 2C 2C 3C 3C 3C 3C 2C 27 S E C O N D S E M E S T E R 1 00 L E V E L BE D 1 11 In troduc tion to S ecretarial Ed ucation in Sho rthand II BE D 1 12 In troduc tion to S ecretarial Ed ucation in Typ ewriting II BED 113 Principles of Business Education BED 114 Introduction to Vocational & Technical Education BED 115 Principles & Practice of Cooperative EDU 112 Introduction to Social Studies Education AC C 1 11 In troduc tion to A ccou nting II BUS 114 B usiness Communication EC N 1 11 P rinciples o f Eco nom ics II GS T 11 1 N igeria Peo ple and Cu lture GST 113 Peace Studies andConflict Resolution GS T 1 14 Com munication in French F I R ST S E M E S T E R 2 0 0 L E V E L 2C 2C 4 BED 201 B asic Word Processing: Shorthand I BED 202 B asic Word Processing: Typewriting I BED 203 M arketing Management Education EDU 200 Principles of Instruction EDU 201 Philosophy of Education EDU 202 C urriculum Development ACC 201 Financial Accounting I AC C 2 03 Q uan titative F inan cial A naly sis BU S 2 01 P rincip les of M ana gem ent I CSC 200 Introduction to Compu ter S E C O N D S E M E S T E R 2 00 L E V E L BE D 2 11 B asic W ord P rocessin g: Sho rthand II BE D 2 12 B asic W ord P rocessin g: Typ ewriting II BED 213 O ffice Management BED 214 Leadership Behaviour BED 215 Finance and Economics of Business Education EDU 211 B usiness Education Method EDU 212 T est and Measurement EDU 213 Sociology of Education AC C 2 11 F inancial A ccou nting II BU S 21 1 Princ iples of M anag emen t II 2C 2C 2C 2C 2E 3C 3C 2C 3C 2E 23 Accounting Option 300 Level of Delta State University, Abraka BED BED EDU EDU EDU ACC ACC ACC BUS 302 B usiness Edu cation Statistics I 303 B anking Education 300 Teaching Practice 301 E ducational Administration and Planning 302 Educational Technology 301 Corporate Accounting I 303 Cost Accounting I 305 Auditing B us in es s L aw I 2C 2C 3C 2C 2C 3C 3C 3C 2C 22 2C 2C 2C 2C 2C 2C 2C 2E 3C 3C 22F O R D I R E C T E N T R Y ST U D E N T S O N L Y GS T 11 1N igerian P eople a nd C ulture GST 1 12 History And Philosophy of Science 4 F IR S T S E M E S T E R 3 00 L E V E L EDU 300 Teaching Practice EDU 301 E ducational Administration And Planning EDU 302 E ducational Technology VTE 301 Time M anagement BE D 3 01 In termed iate Sho rthand II BE D 3 02 In termed iate Typ ewriting II BE D 3 03 R eco rd M ana gem ent I BED 304 B usiness Machine AC 3 06 Com pany Law S E C O N D S E M E S T E R 3 00 L E V E L VTE 311 Students Industrial Work Experience Scheme F I R ST S E M E S T E R 4 0 0 L E V E L EDU EDU EDU BED BED BED 400 Project 402 G uidance And Counseling 403 C ontinuous Assessment 401 O ffice Dictation I 402 W ord Processing I 403 Personnel Management 6C 2C 2C 3C 3C 3C 19 15C 3C 2C 3C 2C 3C 3C 3C 2C 3C 24 2C 2C 2C 2C 2E 2C 2C 2C 3C 2C 2C 2C 25 S E C O N D S E M E S T E R 4 00 L E V E L EDU 411 O rganization Of Primary And Secondary Education EDU 413 C omparative Education EDU 415 E ducationalPsychology VTE 411 Professional Seminar BE D 4 1I O ffice D ictation II BE D 4 12 W ord P rocessin g II BED 413 Hum an Relations And Personnel BE D 4 14 R ecord M anag emen t II ACC 415 M anagement Information System 2C 2C 2C 3C 3C 3C 2C 3C 3C 23 Accounting, Secretarial and M ana gem ent O ptions of D elta Sta te University, Abraka F I R ST S E M E S T E R 1 0 0 L E V E L BED 101Introduction to Secretarial Education in Shorthand I BED 102 Introduction to Secretarial Education in Typewriting I EDU 100 Introduction to Teaching Profession EDU 101 H istory of Education EDU 102 D evelopmental Psychology ACC 101 Introduction to Accounting I BUS 102 I ntroduction to Business Mathematics ECN 102 P rinciples of Econom ics I GS T 10 1 U se of E nglish a nd L ibrary GS T 1 02 P hilos oph y an d L ogic 2C 2C 2C 2C 2C 2C 3C 3C 2C 2C 22S E C O N D S E M E S T E R 3 00 L E V E L BE D 3 12 B usiness Edu cation S tatistics II BED 313 H uman Resources Management in Education EDU 311 Educational Psychology EDU 312 R esearch Methods and Data Processing ACC 311 Corporate Accounting II (Accounting Option) ACC 312 Taxation AC C 3 13 C ost A ccou nting II F I R ST S E M E S T E R 4 0 0 L E V E L BED BED BED BED EDU EDU EDU ACC 400 Research Project 402 Project Evaluation 403 A dmin. Of Vocational and Technical Education 404 Business Finance 401 Teaching Practice 402 G uidance and Counseling 403 C ontinuous Assessment 402 Advanced Financial Accounting 6C 2C 2C 2E 3C 2C 2C 3C 21 2C 2C 2C 3C 3C 3C 3C 18 61 Curr. Res. J. Soc. Sci. , 2(2): 58-64, 2010S E C O N D S E M E S T E R 4 00 L E V E L BED BED BED BED BED EDU EDU ACC 410 Students Industrial Work Experience Scheme (SIWES) 411 Sm all Business Development 412 Professional Seminar 413 B usiness Education and Industrial Relations 414 M anpower Training and Development 411 O rganization of Primary and Secondary Education 412 C omparative Education 412 Financial Management 6C 2C 2C 2C 3E 2C 2C 3C BED 313 H uman Resources Management in Education BE D 3 14 In termed iate W ord P rocessin g II B E D 3 15 In te rm ed ia te Sh orth an d II (1 00 W PM ) BED 316 Law and :Practice of Meetings (E) BE D 3 17 S ecretarial Pro cedu re EDU 311 E ducational Psychology EDU 312 R esearch Methods and Data Processing F IR S T SE M E S T E R 40 0 LE V E BED 400 Research Project BED 402 Project Evaluation BED 403 A dmin.Of Vocational and Technical Education BED 404 Business Finance BED 405 A dvanced Word Processing I B E D 4 06 Ad va nc ed Sh orth an d I (1 10 W PM ) EDU 401 Teaching Practice EDU 402 G uidance and Counseling EDU 403 C ontinuous Assessment S E C O N D S E M E S T E R 4 00 L E V E L B ED 410 BED 411 BED 412 BED 413 BED 414 BE D 4 15 B E D 4 16 BED 417 EDU 411 EDU 412 Students Industrial Work Experience Scheme (SIWES) Sm all Business Development Professional Seminar B usiness Education and Industrial Relations M anpower Development A dvan ced W ord P rocess II Ad va nc ed Sh orth an d I (1 20 W PM ) V ocational Guidance in Business Education O rganization of Primary and Secondary Education C omparative Education 6C 2C 2C 2C 3E 2C 2E 2E 2C 2C 25 4C 2C 2C 2E 2C 2E 3C 2C 2C 21 2C 2C 2C 2E 2C 2C 3C 19 22Managem ent Option of Delta State University, Abraka F I R ST S E M E S T E R 3 0 0 L E V E L ED U 30 2 Bu siness Education S tatistics I BED 303 B anking Education EDU 300 Teaching Practice EDU 301 E ducational Administration and Planning EDU 302 E ducational Technology BUS 304 Production Management BUS 307 D ata Processing and Management Information B U S 30 2 Bu si ne ss La w I S E C O N D S E M E S T E R 3 00 L E V E L BED 311 Business M achines BE D 3 12 B usiness Edu cation S tatistics II BED 313 H uman Resources Management in Education EDU 311 E ducational Psychology EDU 312 R esearch Methods and Data Processing BUS 316 C onsumer Behaviour and Production BUS 317 D ata Processing and Management Information F I R ST S E M E S T E R 4 0 0 L E V E L BED BED BED BED EDU EDU EDU BUS 400 Research Project 402 Project Evaluation 403 A dmin. Of Vocational and Technical Education 404 Business Finance 401 Teaching Practice 402 G uidance and Counseling 403 C ontinuous Assessment 401 Business Policy 6C 2C 2C 2E 3C 2C 2C 3C 22 2E 2C 2C 2C 3C 3C 3C 17 2C 2C 3C 2C 2C 2C 3C 2C 18DISCUSSION The objectives, philosophy and admission requirements of both universities are the same. The course description of Compu ter education option of Delta State University was not stated in their handbook an indication that the p rogramm e is yet to take of. It was also observed that the present curriculum being operated by the Business Education of Delta State University bec ame operational in 2006/2007 academic session to date. Differences in course units were observed. For example, according to Ambrose Alli University, F aculty of Education hand book (2000), shorthand, which is 3 units in Ambrose A lli University, is 2 units in Delta State University. Title differences were observed e. g. n Amb rose Alli University BED 205 and BED 215 is Business Comm unica tion, w hile in De lta State University Business Communication is coded BUS 114. BED 400, which is research pro ject in D elta State University, is EDU 400 in Am brose Alli Un iversity. There are some courses that are offered in Ambrose Alli University that are not offered in D elta State University. A lso there are some courses that are offered in Delta State University that are not offered in Ambrose Alli University, such as BED 113 Principles of Business Education, GST 114 Communication in French, BED 203 Marketing Management Education, BED 214 Leadership b ehaviou r, BED 410 Small Business Deve lopment, BED 413 Business Education and Industrial Relations BED 414 Manpower Training and D evelo pme nt.S E C O N D S E M E S T E R 4 00 L E V E L BED 410 Students Industrial Work Experience Scheme (SIWES) BED 411 Sm all Business Development BED 412 Professional Seminar BED 413 B usiness Education and Industrial Relations BED 414 M anpower Development EDU 411 O rganization of Primary and Secondary Education EDU 412 C omparative Education BUS 416 Sale Management 6C 2C 2C 2C 3E 2C 2C 2C 21 Secretarial Technology Option of Delta State University, Abraka F I R ST S E M E S T E R 3 0 0 L E V E L BED 302 B usiness Edu cation Statistics I BED 303 B anking Education BED 304 Intermediate Word Processing I B E D 3 05 In te rm ed ia te Sh orth an d I (9 0 W P M ) BED 306 Office Information System EDU 300 Teaching Practice EDU 301 E ducational Administration and Planning EDU 302 E ducational Technology B U S 30 2 Bu si ne ss La w 1 S E C O N D S E M E S T E R 3 00 L E V E L BED 311 Business M achines BE D 3 12 B usiness Edu cation S tatistics II 2C 2C 2C 2C 3C 2C 2E 3C 2C 2C 2C 20 62 Curr. Res. J. Soc. Sci. 2(2): 58-64, 2010 W hile the following are courses offered in Am brose Alli University that are not offered in D elta State University; BED 111 O ffice Practice; BED 114 Foundamental of Business; ECO 111 Economics Practice; ACC 208 Business Law; V TE 301 Time M anag eme nt; VTE 201 VTE in Nigeria and other coun tries; BED 203 Planning Organizing Office; BED 303 R ecord Manag eme nt, and BED 415 M anagement Information System. CONCLUSION C It is our responsibility to plan, im plem ent, and update programmes so that students can attain a satisfactory level of achievement appropriate to either imm ediate employment or advanced education in preparation for later employment. Opportunities are ab undant for studen ts in the business w orld if their preparation is complete and if their attitudes are positive.RECOMMENDATIONS The authors hold the view that to be relevant in t he 21 st Century, business educ ators sh ould be trained based on the following courses: 100 and 200 level for both office education and accounting education: (1) Computer in business education (2) Shorthand (3) Introduction to Office Education in typewriting 1 (4) Principle of Accounting 1 (5) Introdu ction to Office education in typewriting II (6) Office Ma nagem ent (7) Introduction to B usiness (8) Principles of Accou nting II (9) Office Information System 1 (10) Basic word processing in Office (11) Business Communication (12) Financial Accounting 1 (13) Business Law 1 (14) Basic word processing in Office II (15) Business Ma chines (16) B usiness C omm unication II (18) Planning/Organisation of Office operations. (19) Office Information system II (20) Entrepreneurship. 00 and 400 level office technology: (1) Audio typing (Manual and Electric) (2) Record Management (3) Time Management (4) Company Law (5) Sma ll Scale Business (Introduction to Bu siness) (6) Indu strial Attachment (SIWES) (7) Practical Teaching ( 8) Applied W ord processing in Office (9) Office Dictation I (10) Business Ownership/Applied Economics (11) Human/Personnel Management (12) Marketing (13) Industrial and Labour Relations (14) Applied W ord processing in Office II (15) Office Dictation II (16) Record Management II (17) Seminar and Project wo rk. This is how ever subjec t to regular revision. 300 and 400 level accounting education: (1) Record Management (2) Time Managem ent (3) Company Law (4) Small Scale Business (Introduction to Business) (5) Industrial Attachment (SIWES) (6) Practical Teaching (7) 63 C Business Ow nership/Applied E conom ics (8) Human/Personnel Management (9) Marketing (10) Industrial and Labour Relations (11) Record Management II (12) Seminar (13) Project work. Accounting courses from Accounting Department should be added to the above. This is however subject to regular revision.Other recommendations are; C National University Commission should regularize the curr iculum of business education in all Nigerian Universities. Curriculum planners should be careful while planning in order not to remove some essential recipes from the existing content. Such as the issue of shorthand to be or not to be. All business education students should be allowed to offer all courses in 100-200 levels and specialized in 300 levels. National University Commission should take it upon her self to redeploy those lecturers who are not business educators specialist to their specialized departments. Regular review of the curriculum of our educational system is urgently required.This view is supported by that of Snyder (2008) which stated tha t flexible curriculum is important because there is no single curricular path to career success. While Kaplan (2008) says g iving studen ts more flexibility, is not a radical departure from their curriculum . Government shou ld provide fun ds and equ ipment to assist holistic regular curriculum designers for the smooth running of business education programmes as this will encourage parents, teachers and students. This is in line with Omo-Ojugo and Ohiwerei (2008) that stated that local, state and federal gove rnments shou ld assist by providing funds and equipment for teaching and learning of business education.More courses shou ld be incorporated in the business curriculum to provide more job opportunities for graduates as recently carried out by the U niversity of Chicago Gradu ate school of Business as confirmed by Sny der (2008). REFERENCES Amb rose Alli U niversity, 2000. Fac ulty of Education Handbook for Undergraduate Students 2000-2004. Ekpoma, AAU. Delta State University, 200 6. Bu siness Education Unit Academ ic Programme for B. Sc. Degree In Business Education. Abraka, Delsu. Federal Government of Nigeria, 2004. National Policy on Education. Yaba Lago s: NERD C Press. Hornby, A. S. , 2006. Oxford Advanced Learner Dictionary of Cu rrent Eng lish. th Edn. , London, Oxford press. C C C C Curr. Res. J . Soc. Sci. , 2(2): 58-64, 2010 Kaplan, S. , 2008. Curriculum Changes Announced by University of Ch icago Graduate School of Business. Business Wire. Posted on W ednesd ay, 8th October. 09:00 CDT. Okoye, N. S. , 1991. Curriculum Theory and Development. Enugu, Ne w A ge Publishers. Omo-Ojugo, M . O. and F. O. Ohiwerei, 2008. School factors affecting teaching and learning of business education studies in Nig eria. Pak. J. Soc. Sci. , 5(7): 663-670. ISSN : 1683 -8831. Pitman, I. , 1974. Dictionary of English and Shorthand. Lon don, Sir Isaac Pitman and Sons Ltd. Robert, G. and W. W . Booth, 2008.Curriculum Changes Announced by University of C hicag o Graduate School of by Business. Business W ire. Posted on Wednesday, 8th October. 09:00 CDT. Snyder, E. , 2008. Curriculum Changes Announced by University of Chicago Graduate School of Business. Business W ire. Posted on W ednesd ay, 8th October. 09:00 CDT. Uhumu avbi, P. O. and E. S. Ebhomhen, 2006. Curriculum innovation in Nigeria, succe sses and failures: implication for teacher ed ucation. J. Curric. Stud. Instr. , 2: 69-77, ISSN: 1117-4080. Uwaifo, V. O. , 2006. Vocationalization A panacea for a s us ta in a ble t e c h n ol o g i ca l a nd m an p ow e r development in Nigeria. J. Curric. Stud. Instr. , 2: 3039, ISSN: 1117-4080. 64

Sunday, January 5, 2020

Killing Time - 967 Words

KILLING TIME—Nasibu Mwanukuzi Ras Nas aka Nasibu Mwanukuzi is a musician and poet from Tanzania living in Oslo. Apart from a poet and short story/fiction writer, he is also a reggae musician. Born in Morogoro (Tanzania), Ras Nas aka Nasibu Mwanukuzi, is an African musician who blends African music and reggae with a dash of poetry. Ras Nas is singer-songwriter, poet, guitarist, percussionist and producer. Nasibu started writing African poetry at the age of 17 and experimented with various forms of African chanting and African drumming. He is also a painter who ran short of paint at one point. Studied Law at the University of Dar es salaam where he graduated with an L.L.B degree in 1984. After graduation he worked for a while as a†¦show more content†¦The band had a debut concert in July 1991, at a party to mark the 99th anniversary of His Imperial Majesty Haile Sellasie I. The party was organized by the Rastafari Cultural Foundation in Oslo. The year after, Ras Nas performed for Nelson Mandela, celebratin g his release from Robben Island prison. This happened in Oslo, on Mr. Mandelas first visit to Norway. In 1997 he produced Ras Nas debut CD â€Å"Cut You Loose,† (Kongoi Productions). (RNCD9701), working together with Charles Mena from Nicaragua, Chuck Frazier, a musician from Texas and Ishamel de Leon from Trinidad. Ras Nas tracks can be also be found in other music compilations, the most notable being RAW 2000 by Reggae Ambassadors Worldwide. Ras Nas latest album Dar-es-Salaam has received rave reviews. One of the biggest Norwegian dailies, Dagsavisen, gave the album a 5 star review, a record in Norway in many ways! The album was released in July 2008 by Kongoi Productions. Killing Time is a short story written by Nasibu Mwanukuzi. Days of Summer and The Stolen Amulet are two of his other short stories. All these stories are based on African contemporary experience. His style is very descriptive with a few dialogues, mostly based on situations. In Killing Time we are introduced to three characters without a name. The situation can very well be termed imaginary in the sense that till the end of the story one is not sure whether it is just a fragment of the narrator’s imagination or a realShow MoreRelatedEssay Theme Analysis of Killings by Andre Dubus 741 Words   |  3 Pagesâ€Å"Killings, written by Andre Dubus in 1979, involves several aspects such as revenge, morality, and murder. Elements, such as the story’s title, the order of events, and the development of the characters, are very unique. It successfully evokes emotion and suspense as the plot unfolds in sequence. Though it seems easily overlooked, the title â€Å"Killings† is very important due to the fact that the thrill of suspense is left in the mind of the reader. 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But Jack soon becomes obsessed with hunting and devotes himself to the task, painting his face like a barbarian and giving himself over to bloodlust. After he first kills a pig His mindRead MoreRevenge: Is It Justified With the Characters in the Short Story â€Å"Killings†1083 Words   |  5 PagesLet’s examine the short story of â€Å"Killings† by Andre Dubus. The story begins on a warm August day with the burial of Matt and Ruth Fowler’s youngest son Frank. Frank was only twenty-one: â€Å"twenty-one years, eight months, and four days† (Dubus, â€Å"Killings† 107). Attending the funeral were Matt, his wife Ruth, their eldest son Steve, his wife, their middle daughter Cathleen and her husband. Frank was buried in a cemetery on a hill in Massachusetts overlooking the Merrimack. Across f rom the cemeteryRead More Birdsong Essay1256 Words   |  6 Pagesvarious parts of one mans life, Stephen Wraysford. The first par of the book is a love story, when Stephen Wraysford is living and working in Northern France. The main text of the book is when Stephen Wraysford returns to Northern France again, this time as an officer in the British Army, during the First World War. This is the section in which Jack Firebrace features. The final part of the book is a recurring sub plot set in the seventies. We initially meet Jack Firebrace in the most horrific circumstancesRead MoreSynopsis Of Book I 1289 Words   |  6 Pagescharacter is possible. Book I, Chapters 5-7 In his dream about the mare, they beat and kill the horse for no particular reason. Earlier that day, Raskolnikov had been thinking about killing a woman under similar circumstances. Symbolism is presented in his dream, it is the fact that Raskolnikov finds the killing of the horse unnecessary, unfair and awful even though that is what he was planning to do in real life to a person. â€Å"Chance† plays a huge role in Raskolnikov’s decision the murder theRead More How Seamus Heaneys Childhood Affected His Poetry Essay1096 Words   |  5 PagesAn Advancement of Learning. Heaney grew up near Belfast, during the time of The Troubles, the Irish civil war. Although Heaney left at the height of the war, it is obvious his work reflects his experiences of that time. For an example The Early Purges illustrates this. Where they consider death unnatural. Growing into an environment where Heaney will appreciate that death does exist, the extract interprets killing to be artificial. Many of Heaneys early poems dealt with experiences