Roy Benavidez - Speech Detailing the Story Behind his Medal of Honor free essay sample

Tropical Rainforests Are Natures Medicine Cabinet

Tropical Rainforests Are Nature's Medicine Cabinet Tropical rainforests, which account for only seven percent of the world’s total land mass, harbor as much as half of all known varieties of plants. Experts say that just a four-square-mile area of rainforest may contain as many as 1,500 different types of flowering plants and 750 species of trees, all which have evolved specialized survival mechanisms over the millennia that mankind is just starting to learn how to appropriate for its own purposes. Rainforests Are a Rich Source of Medicines Scattered pockets of native peoples around the world have known about the healing properties of rainforest plants for centuries and perhaps longer. But only since World War II has the modern world begun to take notice, and scores of drug companies today work in tandem with conservationists, native groups, and various governments to find and catalog rainforest plants for their medicinal value, and synthesize their bio-active compounds. Rainforest Plants Produce Life-Saving Medicines Some 120 prescription drugs sold worldwide today are derived directly from rainforest plants. According to the U.S. National Cancer Institute, more than twos abound. Ingredients obtained and synthesized from a now-extinct periwinkle plant found only in Madagascar (until deforestation wiped it out) have increased the chances of survival for children with leukemia from 20 percent to 80 percent. Some of the compounds in rainforest plants are also used to treat malaria, heart disease, bronchitis, hypertension, rheumatism, diabetes, muscle tension, arthritis, glaucoma, dysentery, and tuberculosis, among other health problems. Many commercially available anesthetics, enzymes, hormones, laxatives, cough mixtures, antibiotics, and antiseptics are also derived from rainforest plants and herbs. Stumbling Blocks Despite these success stories, less than one percent of the plants in the world’s tropical rainforests have even been tested for their medicinal properties. Environmentalists and health care advocates alike are keen to protect the world’s remaining rainforests as storehouses for the medicines of the future. Fueled by this urgency, pharmaceutical companies have entered agreements with tropical countries promising protection against exclusive bioprospection rights. Unfortunately, these agreements didnt last, and enthusiasm waned.  In some countries, bureaucracy, permits, and access became prohibitively expensive. In addition, new technologies allowed to use powerful combinatorial chemistry techniques to find active molecules without having to slog through the mud in some faraway jungle. As a result, the exploratory search for pharmaceuticals in rainforests dwindled for a while. But the technological advancements which favored synthetic, lab-developed meds are now helping botanical prospectors once again, and a few daring pharmaceutical companies are back in the jungles looking for the next big drug.   The Challenge of Preserving Valuable Rainforests But saving tropical rainforests is no easy task, as poverty-stricken native people try to eke out a living off the lands and many governments throughout the world’s equatorial regions, out of economic desperation as well as greed, allow destructive cattle ranching, farming, and logging. As rainforest turns to farm, ranch and clear-cut, some 137 rainforest-dwelling species- plants and animals alike- go extinct every single day, according to noted Harvard biologist Edward O. Wilson. Conservationists worry that as rainforest species disappear, so will many possible cures for life-threatening diseases. How You Can Help Save Rainforests You can do your part to help save rainforests around the world by following and supporting the work of such organizations as Rainforest Alliance, Rainforest Action Network, Conservation International and The Nature Conservancy. EarthTalk is a regular feature of E/The Environmental Magazine. Selected EarthTalk columns are reprinted on About Environmental Issues by permission of the editors of E. Edited by Frederic Beaudry.

Blog Week VIII Essay Example | Topics and Well Written Essays - 250 words

Blog Week VIII - Essay Example The activities which involve work on home-made handcrafts or vehicle mechanicals may expose the family members to the hazards. The effect of occupational toxicant can be transferred by breathing in the air exhaled by an affected person. If a worker inhales the toxic air due to the chemicals used at the workplace, it could be dangerous to the family members of the worker. This poses a danger to the members of the family as some of the occupational toxicant effects are easily transferred through breathing. Once the chemical substances are inhaled, if not exhaled, are deposited in the respiratory tract. If they deposited in the respiratory tract, they can damage the tissues of the tract and even diffuse in the body. This in turn causes health hazards that can easily result to death of an individual (Lincoln, 2002). The ill effects also can be transferred to other individuals by a worker. This is possible through ingestion. If the worker handles food without properly cleaning hands, the food is eaten and if the toxic substances in the food are soluble, a condition that is generally the case, it is fully absorbed via the gastrointestinal tract lining. They are transported along with blood to other parts of the body and they end up causing damage to the body (Lincoln,

Article Abstract Assignments Assignment Example | Topics and Well Written Essays - 250 words - 3

Article Abstract Assignments - Assignment Example The researchers used both the empirical method and the theoretical approach but their empirical research is limited and does not provide insight regarding the outcomes of holding major sporting events. The researchers figured out that certain times investment in a particular city’s infrastructure is over utilized and due to this other cities suffer. Secondly, host cities may end up investing more than the supply of tourists and they may face a loss. The researchers even figured out that tourists who come to watch the event can only help in covering the operational cost and not the infrastructure cost. Thirdly, the event can only attract short term tourism and in order to maintain the attraction of the region, more investment needs to be done. The researchers were successful in determining that investment in infrastructure should be done in compliance with the demand and they even provided insight that to keep attracting more tourists, new investments will be required so it inv estments conducted to attract tourist is not a onetime investment. The researchers lacked in conducted a long empirical research on providing details regarding the experiences of the tourists of such

Three Dialogues Between Hylas and Philonous by Berkeley Essay

Three Dialogues Between Hylas and Philonous by Berkeley - Essay Example Further on I will explain the importance of both materialistic and immaterialistic explanations of the objects and trying to find the most persuading argument, either materialistic or sensual one. Part A The main argument of Berkley is that idealism refers to daily practices and is inconsistent with science, while materialism is focused on the identity of the object and is a trigger for studying the laws of nature. Hylas claims that different senses provide individuals with diversity of perceptions and knowledge about the one and the same thing. He is a materialist in his essence and throughout the dialogue he tries to persuade Philonus of the need to be closer to the matter and not to the wanderings of one’s mind. The unity of ideas about a particular thing is an integrative element for delving into the depth of the nature of things.. He introduces a character of Hylas, which is a materialist and Philonous, which is an immaterialist. Hylas claims that from a materialistic poi nt of view to see something with the help of the microscope is to see the same thing, which can be seen with the naked eye. Philonous opposes to him and argues that if to refer to our senses and emotions, we will see different things with and without microscopes. Still, the role of microscope cannot be denied. It plays a role of correlation of different perceptions of one thing. This is one of the strongest points suggested by Hylas. Further discussion between Hylas and Philonous concerns different perception of the word â€Å"same† for philosophers and linguists. Both interlocutors are not focused on the meaning of the word â€Å"same†. There is a deeper discussion about correlation of different perceptions of abstracted ideas of identity. Individuals may perceive diversity or identity in different abstract ideas. In case a correlation of different visions of one thing occurs, then idealistic and materialistic visions are correlated. In other words, empirical evidence found by the scientists refers to idealistic intentions. Both Hylas and Philonous establish the same connections, but for the former different visions of the object do not change its essence and for the latter different visions make the object different. Hylas claims that the naked eye and the microscope are two different means for perception of one thing. On the one hand, there is essence in different subjects and there is a limit of knowledge. Materialists refer to complex explanations and there is no need for this type of deep and profound interpretations, because matter transcends the limits of one’s knowledge. Thus, knowledge about the world cannot be deeper in case of complex knowledge about matter occurs. On the other hand, ideas of matter are opposed to unseen or unperceived ideas. There is a good question: whether these ideas consist of molecules and atoms? The laws of nature and their hidden sides are unseen and Berkeley claims that there are only some assertions t hat God defines. A measure between perceived and unperceived objects or ideas is vague. Philonous claims that different sensations are appropriate for existence of a real object. Moreover, these sensations assure individuals of existence of certain objects (example with a cherry). Berkley underlines that in case an object is unperceived, it does not exist for sure. In the same way he undermines theoretical developments of science. Berkley underlin

Symbolism in Medieval Art

Symbolism in Medieval Art EVE IN MEDIEVAL ART Symbolism in the Medieval period had both theological and social meanings, and the figure of Eve demonstrates how these two kinds of meanings coexisted in a single symbolic form. Medieval symbolism almost always occurred in art that was commissioned by or for the churches. In religious terms, the art of the Middle Ages was meant to instruct people of all classes and to be an aid to prayer and the contemplation of religious ideas. But, as art historians have begun to point out, this art was also a system of visual signs that can be viewed in terms of role models, social practices, and an encoded value system of social mores (Alexander 1). In strictly theological terms, the character of Eve, the first woman, was used to symbolize the Fall of the human race. Eve ate the fruit of the tree of the knowledge of good and evil and persuaded Adam to eat it as well (Hall 4). This caused the human race to experience sin and evil. But Eve was also used as a symbol of the nature of women, seen as temptresses trying to lead men into sin. On seeing the figure of Eve as she was presented in Romanesque art, the viewer was reminded of the Fall, but, depending on how she was depicted, the viewer could also be reminded that women are weak-willed, deceitful seducers who are not to be trusted. The works that will be investigated to support this thesis, is Eve at the tympanum (c. 1125-1150) The theological and the social meanings of the symbol were not completely separate. The Church also seemed interested in promoting this misogynistic idea of women as a social value. But the meanings were separable, in the sense that, when Eve was used as the basic theological symbol of the Fall, the implications about the behavior of women in general did not have to be part of the symbol. In one sense, Medieval art consisted of a kind of sacred writing in which the identity or uses of certain pictorial elements were widely understood (MÃ ¢le, Medieval 267). MÃ ¢le gives the example of a halo which, when placed behind a persons head, indicates sainthood or holiness. In a more complicated example, a naked woman, with or without a snake or a tree, and holding a piece of fruit, would be known to be Eve. These particular attributes would be given to her when the temptation of Eve by Satan (and/or Eves temptation of Adam if he was present) was the subject being shownbut Eve could be shown in other situations as well. Medieval art is also a symbolic code, and, since the earliest times, Christian art had spoken in figures, showing men one thing and inviting them to see in it the figure of another (MÃ ¢le, Medieval 272). This means that, once the viewer identified Eves Temptation by her attributes of nakedness, the tree, the snake, and the fruit, then the viewer could move on to the understanding of what Eve, in this situation, symbolized. She symbolized the Fall of the human race, which was, because of her actions, condemned to suffering, pain, death, and sin. The human race could not be redeemed until Jesus suffered and died for all humanity and provided the means of obtaining, through the Church, eternal salvation. Thus, in its plain theological use, the figure of Eve was connected to the mission of the Church because her actions were responsible for making the Church necessary. For this reason, Medieval artists (or the people who planned the art of the churches) saw the Temptation as a foreshad owing of the Annunciation in which the Virgin Mary, as the New Eve, redeemed the sin of the old Eve (Hall 5). Petzold provides an example of this symbolic pairing of Eve and the Virgin Mary in Romanesque art. This is the sculpture on the tympanum (c. 1125-1150) over the doorway at the church of Neuilly-en-Donjon in France, where three interrelated scenes from the Bible show the three main archetypes of women: Eve, Mary Magdalen (a reformed adulteress), and the Virgin Mary (Petzold 123). The three women are all shown in relation to a man. In the bottom section of the sculpture (the lintel), Eve turns from the tree to tempt Adam with the fruit, and Mary Magdalen kneels in front of Jesus and anoints his feet and wipes them with her hair (Petzold 123). Above them, the main sculpture shows the Magi worshipping Jesus, who sits on Marys lap. Around Mary and Jesus, angels blow horns celebrating Marys triumph over sin. MÃ ¢le, commenting on this same sculpture, says that symbolically the work meant that woman, through whom sin came into the world [Eve] and by whom it was perpetuated [Mary Magdalen], is at last and forever rehabilitated by the Virgin (Religious 431). The same connection is made in another French church at Anzy-le-Duc, where the main tympanum sculpture shows the worship of the Magi on one side and Eve tempting Adam on the other. In the lower, lintel portion of the sculpture, heaven is shown beneath the Virgins side, and hell is shown beneath Eve (MÃ ¢le, Religious 432). These examples make clear Eves purely theological importance as a symbol clear. But, as MÃ ¢les explanation indicated, the Eve-Mary Magdalen-Virgin Mary symbolism had a message about women in general. Women as a group were believed to be prone to sin and to causing sin, especially sexual sin because they tempted men. St. Bernard (1091-1153), who was one of the most influential and eloquent orators and writers of his age, emphasized that Eves sin was the sin of all women. He said in a sermon that Eve was the original cause of all evil, whose disgrace has come down to all other women (quoted by Kraus 42). But St. Bernard was also a great promoter of the cult of the Virgin Mary, which was becoming very popular in the twelfth century. And, on the connection between Eve and Mary, he said, Rejoice, Eve, rejoice in such a daughter . . . Opprobrium has been wiped out; never again can woman be accused (quoted by MÃ ¢le, Religious 431). But, in actual practice, though they praised Mary, this did not much change the Churchs view of ordinary women as being sinful like Eve: In the glorification of the Virgin, it was the Woman-Without-Sin, the non-woman Woman, the anti-Eve that was revered (Kraus 46). The extent to which Mary was not like a real woman was considered worthy of praise. Petzold notes that, since this misogynistic view of women was often part of the Churchs message, the symbolism of Eve was expanded so that images of her in art frequently stress her role as a sexual temptress (124). In this role, Eve becomes a symbol of the sinful nature of all women. Her role in theologically important events does not require this interpretation at all (although her feminine weakness was always implied by the Bible story). But, in the Middle Ages, this interpretation of Eve was quite popular. Petzold points out the representation of Eve in this character in another Romanesque church in France, the Autun Cathedral. In a fragment of sculpture by Gislebertus from around 1130, Eve is shown naked and nearly lying down, supported only by her knees and one elbow. The position may refer to the story that God punished her by making her crawl on the ground like the snake who tempted her. But what is most striking about the Autun Eve is that, at a time when nudity was rare in art, the sinuous figure of Eve, with her rounded breasts, is one of the most erotically charged images in Romanesque art, and she is portrayed not so much as [a] sinner but as [a] temptress who invite[s] Adam, and by implication men in general, to commit sin (Petzold 125). At this time, the Church was trying to enforce strict celibacy on priests and monks, and stressing the sinfulness of sexual relations and of women in general probably was part of that effort (Petzold 125). But, as Kraus shows, the figure of Eve was the model for the various sculptures of the vice of Unchastity, or Lust, which one finds on so many church facades of the twelfth century and is invariably a woman, while the typically male vice, on the other hand, is either Pride or Avarice (42). The overall impression of women was of their complete inability to resist their sexual urges and their deep desire to draw men into sin. But, while all this did aid the Church in its attempt to induce celibacy in priests, it was hardly the kind of teaching calculated to spread affection for the wives and mothers in the audience (Kraus 44). This is what is meant by the social meanings of Medieval symbolism. As Alexander explains it, these images functioned to provide role models to sections of the Christian community, and the Church used various artistic means to intervene in the society in a variety of contexts (1). One of the methods that was used was repetition. MÃ ¢le pointed out how repetition of images ensured that every member of the potential audience would be sufficiently familiar with the various figures and their attributes to recognize an Eve with her apple or a saint with her halo (Medieval 267). But, in addition to familiarity with the elements of the stories, the visual messages were hammered home by their iconographical similarity until they were taken for granted and thus became an unquestioned part of everyday experience (Alexander 1). One of the most shocking images of Eve is found in a series of relief sculptures showing the expulsion of Adam and Eve from the Garden of Paradise (from the twelfth century, at the French church of Notre-Dame-du-Port, at Clermont-Ferrand). In these sculptures, Adam hurls wailing Eve to the ground, kicks her, and drags her by the hair in a series of realistic gestures that may Maghave been inspired by a religious play, Le Jeu dAdam et Eve, that was performed both inside and outside of many churches (Kraus 44). The connection between such representations of Eve-Woman as deserving of this kind of treatment and an official sanctioning of such behavior by men toward their wives is not difficult to make. Some lines of the Adam and Eve play read, Oh, evil woman full of treason / Forever contrary to reason, / Bringing no man good in any season: / Our childrens children to the end of time / Will feel the cruel whiplash of your crime (quoted by Kraus 44). St. Bernards sermons, a popular play, and repeated artistic representations of Eve as the source of evil all combine to show how this symbol had a clear social meaning as well as a theological meaning. Though the Church was not the only source of such misogyny, it was an active promoter of the feeling, and the effects of the social meaning of the Eve symbol are, in part, still present today. Works Cited Alexander, Jonathan J. G. Iconography and Ideology: Uncovering Social Meanings in Western Medieval Christian Art. Studies in Iconography 15 (1993): 1-44. Hall, James. Subjects and Symbols in Art. 2nd ed. New York: Icon-Harper and Row, 1979. Kraus, Henry. The Living Theatre of Medieval Art. Bloomington: Indiana UP, 1967. MÃ ¢le, Emile. Medieval Iconography. Ancient Egypt through the Middle Ages. Vol. 1 of Readings in Art History. New York: Scribners Sons, 1969. 265-91. The Twelfth Century: A Study in the Origins of Medieval Iconography. Vol. 1 of Religious Art in France. Princeton: Princeton UP, 1978. Petzold, Andreas. Romanesque Art. New York: Perspectives-Abrams, 1995. Â © K C Research Assistance, Inc., 1997

The Physics of Riding Bulls Essay -- Sports Rodeo Essays

The Physics of Riding Bulls Rodeo is a sport that came about by everyday work being made into competition. Every event in rodeo has a practical purpose; all but one that is. There is no practical reason to get on a bull; only the thrills, chills, and rush of excitement. It ¡Ã‚ ¦s more than a challenge between riders. It ¡Ã‚ ¦s a challenge between man and beast. Legendary cowboy Larry Mahan had an even different way of looking at it. He said,  ¡Ã‚ §It ¡Ã‚ ¦s not a challenge with the animal but with the weakness in one ¡Ã‚ ¦s self ¡Ã‚ ¨. At any rate, it ¡Ã‚ ¦s all about the challenge. The challenge is simple; stay on the bull ¡Ã‚ ¦s back for eight seconds while keeping one hand fee from contact with the bull or your own body. Well it sounds simple anyways. Bull riding is a difficult challenge that involves overcoming many forces. Bulls will try just about anything to get a rider off their back. This includes raring, kicking, spinning, jumping, belly rolls, and some unintended moves such as stumbling and falling down. All the moves produce some sort of force the rider has to overcome. Fortunately the rider can produce a few forces of their own. Mainly, the rider only has a combination or leg strength and arm strength to counter with. But, there is a lot that a rider can do to overcome these forces through body positioning. There are really two different types of bulls; fast bulls, and strong bulls. Fast bulls are the hardest to ride. Typically, a bull can move much faster that a human making it difficult for the rider to keep up. There are basically three types of motions that a bull can make: linear, circular, and rotational. Linear motions include the rare, kick, jump, and just plain running. Circular motions include spinning. Rotational m... ...ay at the center point of the circle. Some bulls can do so many random and different moves so fast that the rider may black out or loose focus. The only way to really get good is through experience. Experience trains the subconscious so that as the rider feels what the bull is doing he can react faster. A bull rider must also be in great shape. Much energy is spent in the course of a bull ride. The energy is equal to the force applied times the distance traveled. The forces are great and as fast as a bull can move they can cover a lot of ground in eight seconds. This adds up to a lot of energy being expended. Bull riding can be loads of fun. But it is definitely no picnic. WORKS CITED Kirkpatrick, Larry D., and Gerald F. Wheeler. Physics A World View, Fourth Edition. 1992. Orlando: Harcourt, 2001. p. 275. http://plabpc.csustan.edu/astro/newton/cpetal.htm The Physics of Riding Bulls Essay -- Sports Rodeo Essays The Physics of Riding Bulls Rodeo is a sport that came about by everyday work being made into competition. Every event in rodeo has a practical purpose; all but one that is. There is no practical reason to get on a bull; only the thrills, chills, and rush of excitement. It ¡Ã‚ ¦s more than a challenge between riders. It ¡Ã‚ ¦s a challenge between man and beast. Legendary cowboy Larry Mahan had an even different way of looking at it. He said,  ¡Ã‚ §It ¡Ã‚ ¦s not a challenge with the animal but with the weakness in one ¡Ã‚ ¦s self ¡Ã‚ ¨. At any rate, it ¡Ã‚ ¦s all about the challenge. The challenge is simple; stay on the bull ¡Ã‚ ¦s back for eight seconds while keeping one hand fee from contact with the bull or your own body. Well it sounds simple anyways. Bull riding is a difficult challenge that involves overcoming many forces. Bulls will try just about anything to get a rider off their back. This includes raring, kicking, spinning, jumping, belly rolls, and some unintended moves such as stumbling and falling down. All the moves produce some sort of force the rider has to overcome. Fortunately the rider can produce a few forces of their own. Mainly, the rider only has a combination or leg strength and arm strength to counter with. But, there is a lot that a rider can do to overcome these forces through body positioning. There are really two different types of bulls; fast bulls, and strong bulls. Fast bulls are the hardest to ride. Typically, a bull can move much faster that a human making it difficult for the rider to keep up. There are basically three types of motions that a bull can make: linear, circular, and rotational. Linear motions include the rare, kick, jump, and just plain running. Circular motions include spinning. Rotational m... ...ay at the center point of the circle. Some bulls can do so many random and different moves so fast that the rider may black out or loose focus. The only way to really get good is through experience. Experience trains the subconscious so that as the rider feels what the bull is doing he can react faster. A bull rider must also be in great shape. Much energy is spent in the course of a bull ride. The energy is equal to the force applied times the distance traveled. The forces are great and as fast as a bull can move they can cover a lot of ground in eight seconds. This adds up to a lot of energy being expended. Bull riding can be loads of fun. But it is definitely no picnic. WORKS CITED Kirkpatrick, Larry D., and Gerald F. Wheeler. Physics A World View, Fourth Edition. 1992. Orlando: Harcourt, 2001. p. 275. http://plabpc.csustan.edu/astro/newton/cpetal.htm

Philippine Taxation System Essay

I. Introduction On hearing the word tax, what usually springs to mind are images of infrastructures, businesses and projects beneficial to the general welfare of the people, or more negatively, the idea of corruption and dirty tricks especially nowadays when numerous issues are colouring the taxation system of the country. With these, today, its importance seems to be overlooked and is viewed more negatively as a burden to the people. Currently, the individual income tax rate in the Philippines stands at 32 percent, which is third highest in the entire Association of South East Asian Nation (ASEAN) region, next to Thailand and Vietnam. A number of the country’s lawmakers already have their hands on this matter and encourages the government to take actions in lowering it down. This matter has become especially important now that the Asean integration free-for-all market in 2015 is nearing. It is important to understand taxation and to determine how well it fits the economy of a country for it is a key factor on its growth. The taxation system has been a hot economic issue and has been causing rage and fury among the people. Clearly, it is a national issue that needs immediate attention and action as it affects the whole of the nation. It will be an agonizing thought if what is known to be the â€Å"lifeblood of the government† will be the very one thing that sucks â€Å"life† out of its people. What’s supposed to be used to finance the basic services such as education and health care as well as infrastructure–which are all vital to the economy’s growth and the improvement of the lives of the people– could be the very same thing that seem to limit the capability of the people to improve their own lives and unforgivingly take away the food in the Filipinos tables. Or is it not? Objectives of the Study The study is aimed to determine the following: 1. The fiscal adequacy 2. Administrative feasibility 3. Equity 4. And the consistency and compatibility of the Philippine taxation system with the Nation’s Economic Direction. Significance of the Study The study is intended to increase the awareness of the readers on the Philippine taxation system. It is specifically addressed to: taxpayers, students and educators. Scope and Limitation of the study The study involves 7 participants who pay taxes for at least 3 years. The participants are selected to represent different social and industry classes. II. Review of Related Literature Nature and Purpose of Taxation Taxation may be defined as the inherent right of the state to levy and collect a portion of each individual and entity’s income from productive endeavors within the states’ political boundaries. Since taxation is inherent right of the state, meaning, absolute right, taxation laws were enacted to limit this right. That is the reason why taxation is graduated, and in most countries, it is progressive. Graduated, meaning, that taxes to be paid are divided into several brackets of income; and progressive, meaning, that the higher the income, the higher will be the tax rate to be paid, and vice-versa. Taxation is very important for the government to exist. Without it, no government can ever exist, as taxes are the lifeblood of the government. Citizens pay taxes in the expectation that the government will protect them with the necessary environment to enable them to live in safety and perform them with the necessary environment to enable them to live in safety and perform their productive activities without fear or hesitation. The Bureau of Internal Revenue is the tax-collecting arm of the government for individual and corporate income taxes. The Bureau of Customs is the government-collecting arm for import taxation. (Cuevas et al., 2012) Procedure of Taxation Taxation is legislative in character. As such, all tax measures emanate from the Congress. The House of Representatives enact taxation bills. Then it goes to the Senate. Then to the joint conference committee and finally, to the Malacaà ±ang Palace for the President’s approval or in few instances, veto. Once the tax measure is approved and published in the official gazette, it becomes a law. It is then forwarded to the tax collection agency concerned for implementation. Normally, the concerned agency drafts an implementing guideline for the guidance of the line personnel whol will actually implement the law to avoid any possible misinterpretation of its implementation. The tax measure normally provides for sanctions and penalties for violators. Principal violations include tax evasion and tax avoidance. (Cuevas et al. 2012) ` Sound Taxation System A sound taxation system should have Fiscal Adequacy, Administrative Feasibility, Equity and consistent and compatible with the nation’s economic direction. The level of taxes collected should be sufficient enough to fund government operations and projects. A tax collection that is less than sufficient will cause fiscal deficit that can stoke inflation. Taxation laws should be easy to understand; that the existing personnel and other administrative resources of the tax collecting office are sufficient and capable of implementing existing taxation laws. Taxation should be progressive and fair. For example, those individual some should pay higher tax rates, and those with low income should either be exempted from taxes or pay negligible amounts of taxes. The government’s tax collection efforts should be supportive of the economy’s short- and long-term plans. (Cuevas et al., 2012) Equity Recently, the public officials have been confronted with allegations of corruptions and inefficient populist schemes. To name a few, the PDAF scam, DAP scam, political grandstanding to bring down 2016 election potential rivals, the alleged overpricing of Makati City parking lot and the 700 million Iloilo convention center. These facts combined with unforgiving tax collection campaign has resulted to negative sentiments about the equitability of taxation in the country. â€Å"The tax being imposed by the government is too much. They even want to tax us my sari-sari store. The mere payment of business requirements already hurts my store. I am working for my family not for the government. The government wants to take all our earnings.† said by a sari-sari store owner in Del Pilar, Castillejos. â€Å"My take home pay is cut into half because of the deductions and tax imposed to us. My gross salary, to be honest is not enough, then they will deduct us (tax and contributions) and y ou will find out from the media that our taxes were corrupted by a syndicate in the government† said by a college instructor in Gordon College. People Respond to Incentives An incentive is something that induces a person to act, such as the prospect of a punishment or a reward. Because rational people make decisions by comparing costs and benefits, they respond to incentives. Incentives are crucial to analyzing how market work. For example, when the price of an apple rises, people decide to eat fewer apples. At the same, time, apple orchards decide to hire more workers and harvest more apples. In other words, a higher price in a market provides and incentive to buyers to consume less and an incentive for sellers to produce more. (Mankiw, 2013) Public policymakers should never forget about incentives: Many policies change the costs or benefits that people face and, therefore, alter their behaviour. A tax on gasoline, for instance, encourages people to drive smaller, more fuel efficient cars. (Mankiw, 2013) Fiscal Drag Fiscal drag happens when the government’s net fiscal position (spending minus taxation) fails to cover the net savings desires of the private economy, also called the private economy’s spending gap (earnings minus spending and private investment). The resulting lack of aggregate demand leads to deflationary pressure, or drag, on the economy, essentially due to lack of state spending or to excess taxation. One cause of fiscal drag may be bracket creep, where progressive taxation increases automatically as taxpayers move into higher tax brackets due to inflation. This tends to moderate inflation, and can be characterized as an automatic stabilizer to the economy. Fiscal drag can also be a result of a hawkish stance towards government finances. (www.wikipedia.org) Bracket creep describes the process by which inflation pushes nominal wages and salaries into higher tax brackets. Many progressive tax systems are not adjusted for inflation. As wages and salaries rise in nominal terms under the influence of inflation they become more highly taxed, even though in real terms the value of the wages and salaries has not increased at all. The net effect is that in real terms taxes rise unless the tax rates or brackets are adjusted to compensate. (www.wikipedia.org) Supply-Side Effects of Fiscal Policy The changes in tax rates, particularly marginal tax rates, affect aggregate supply through their impact on the relative attractiveness of productive activity in comparison to leisure and tax avoidance. Supply –side tax cuts are a long-term growth-oriented strategy that will eventually increase both SRAS and LRAS. Keynesian Model Keynesian economics was developed by the British economist John Maynard Keynes during the 1930s in an attempt to understand the Great Depression.  Keynes advocated increased government expenditures and lower taxes to stimulate demand and pull the global economy out of tGrohe Depression. Subsequently, the term â€Å"Keynesian economics† was used to refer to the concept that optimal economic performance could be achieved – and economic slumps prevented – by influencing aggregate demand through activist stabilization and economic intervention policies by the government. Keynesian economics is considered to be a â€Å"demand-side† theory that focuses on changes in the economy over the short run. (www.investopedia.com) Crowding-out Model Crowding out is a kind of expansionary fiscal policy, reduces investment spending. The increased borrowing ‘crowds out’ private investing. Originally, crowding out was related to an increase in interest rates from the borrowing, but that was broadened to multiple channels that might leave total output little changed or smaller. (Blanchard, 2008) One channel of crowding out is a reduction in private investment that occurs because of an increase in government borrowing. If an increase in government spending and/or a decrease in tax revenues leads to a deficit that is financed by increased borrowing, then the borrowing can increase interest rates, leading to a reduction in private investment. There is some controversy in modern macroeconomics on the subject, as different schools of economic thought differ on how households and financial markets would react to more government borrowing under various circumstances. (Tyson, 2012) The Benefits Principle The benefits principle states that people should pay taxes based on the benefits they receive from government services. This principle tries to make public goods similar to private goods. It seems fair that a person who often goes to the movies pays more in total for movie tickets than a person who rarely goes. Similarly, a person who gets great benefit from a public good should pay more for it than a person who gets little benefit. The benefits principle can also be used to argue that wealthy citizens should pay higher  taxes than poorer ones simply because the wealthy benefit more from public services. For example, the benefits of police protection from theft. Citizens with much to protect benefit more from police than do those with less to protect. Therefore, according to benefits principle, the wealthy should contribute more than the poor to the cost of maintaining the police force. The same argument can be used for many other punlic services, such as fire protection, national defense, and the court system. It is even possible to use the benefits principle to argue for antipoverty programs funded by taxes on the wealthy. (Mankiw, 2013) The Ability-to-Pay Principle The ability-to-pay principle states that taxes should be levied on a person according to how well that person can shoulder the burden. This principle is sometimes justified by the claim that all citizens should make and â€Å"equal sacrifice† to support the government. 1. What is tax? A – B – â€Å"yan yung pahirap satin lahat. Ayaw ko nga magbayad nyan kasi hindi naman sa maganda mapupunta yang tax na yan. Sobra na nga yung paniningil ng gobyerno. Kahit sa sari-sari store gusto nilang kuhanan ng tax. Yung simpleng pambayad nga lang ng business permit ang hirap na eh. Gusto ata nila para sa kanila magtrabaho. C – â€Å"it is the life blood of the government†Ã‚  D – â€Å"The money extorted from productive people to fill the gov’t bank accounts.† F – â€Å"Kaltas sa sahod. 336 na lang babawasan pa nila†Ã‚  G – It is the money collected by the government from its citizens 2. What do you think is the purpose of taxation? A – Para may pondo ang gobyerno pampagawa ng project B – pampagawa ng mga daan at sweldo ng mga emplyado sa gobyerno C – â€Å"It is used to fund different government projects. Some economists say that taxation reallocates wealth from the rich to the poor because of the progressive taxation system that we have.† D – The purpose of tax is to fund public necessities, services and improvements needed by all citizens with no bias to their status in society. F – â€Å"para sa mga projects ng gobyerno† G – For the general welfare and protection of the country’s citizens and for the development of the economy. 3. For you what is equitable taxation? A – â€Å"wala ako idea† B – â€Å"dapat yung mayayaman mas malaki babayaran na tax kasi kaya nila magbayad di ba? Sila pa nga nandadaya pagdating sa bayaran ng tax tapos kaming mahihirap yung gigipitin ng BIR dyan sa pagbabayad ng tax.† C – â€Å"Progressive taxation because this type of taxation uses the paying capability of the taxpayer as a basis on how much he or she will be taxed.† D – Equitable tax will depend on how much good public services are and how much improvement to be done. F – â€Å"basta pantay-pantay† G – it’s when taxes are collected depending on the social class or income bracket. 4. How much is your annual income? C – â€Å"My take home pay is cut into half because of the deductions and tax imposed to us. My gross salary, to be honest is not enough, then they will deduct us (tax and contributions) and you will find out from the media that our taxes were corrupted by a syndicate in the government† 5. How much do you pay for taxes annually? D – â€Å"32% of my annual income. Which I would not want to disclose as per q#4. Hehe† 6. Do hire an accountant to deal with tax payments? A – â€Å"Nope. Bookkeeper lang.† B – â€Å"Hindi† C – â€Å"Nope† D – â€Å"No. My employer hires accountants to do our taxes† F – â€Å"Hindi.† 7. What do you feel about our country’s economic outlook? A – â€Å"Sabi nila tumataas daw economic growth ng pilipinas pero di ko masyadong ramdam†. D – †Asean economic is on hype right now and will eventually peak after 15 or 20years if no war will occur. Philippine econ is growing by single digit but the market per industry per capita is growing double digits faster than national econs totality. It is safe to say that now is the best time to invest in ph market.† 8. Are you satisfied on how the government provide its services to the public? Why? A – â€Å"di masyado satisfied, wala pa ding nakikitang improvement.† D – â€Å"Yes. There are many improvements on public services. The only problem is the public is not well aware of those improvements and how they can utilize it.† G – â€Å"No, I think priorities are not being properly set and attended to.† 9. For you what is the most efficient tax rate? A – Dahil medyo nag hihirap pa ang pilipinas, ok na siguro ang tax rate ngayon, basta wag lang makurakot, pag konti konti umaangat yung economy dapat baba din yung tax rate. B – 5 % C – 20% D – 9.3% E – â€Å"I don’t give interviews this way. But I’ll answer question 9. As other questions can be answered through interment and books. The most efficient tax system is the flat tax. I propose a 10 % flat rate across the board. This most fair and efficient of all. Done in more than 43 countries and by the most successful ones. Please research on my interviews. Just google my name and flat tax. You’ll find all you need for this issue. Thanks† F – 10% G – less than 30% V. Discussion Most of the respondents agree that an equitable tax system should ask the taxpayers to contribute to the cost of public services based on ability to pay. Tax payments are indeed the lifeblood of the government, any government will not stand without funding from its people. Taxes are also used to create societal order. It is used to protect its citizens. Taxes are used to pay for the salaries of the police and armies. A farmer will not plant his crops if he knows that it will be stolen in the morning, then economic productivity would be impossible. In our current system, the top tax bracket are those earning at least P500,000 or those earning at least P41,667. Those earning P41,667 per month pays the same taxes as to those earning P1,000,000. Everyone will agree that the situation is already inequitable. The tax bracket thus should be adjusted according to the salaries of the taxpayers. All of the respondents does not directly uses accounting  services for the fact that it may be co stly for the since they are in the middle class. Value for your money, the government must make their taxpayers feel that they get value from the money (tax) that they pay. A customer who felt that he/she did not get the value for his money will not return to that restaurant, store or any other business establishment. The same goes with taxpayers they will avoid paying taxes if they feel that it will only be corrupted by public officials. The computation for the most efficient tax rate would be very difficult since it entails factors such as inflation, purchasing power, income, consistency with economic direction and a lot more, which are varying from a day-to-day or weekly basis. If the tax rate was set too low, administrative feasibility would be impossible and if the tax rate was set too high it would be consficatory which is unconstitutional and will lead to tax evasion. VI. Conclusion A good taxation system should provide an appropriate level of revenue on a timely basis, distribute the cost of taxation fairly, promote economic growth and efficiency, be easily administered and ensure accountability. People will avoid paying taxes if they feel that the taxes imposed are confiscatory in nature and this in turn reduces the tax base. The inequity of the tax system negates the command of the Constitution. The endless complains of the middle class towards the strict tax collection drive of the BIR may be lessened if they feel that there equity, or the rich is paying more taxes than them. The middle class should not be burdened more than the higher class. The BIR collected 1.2 trillion for 2012 however the government budget deficit still bloated from 197.8 billion in 2011 to P235 B. The Philippines, with the current taxation system, is always on budget deficit. And these year after year deficits includes huge amount of money thus resulting to higher public debt that the taxpayers also pay, with interest. It is time to change on how the government tax its people. Lowering the tax rate will not necessarily mean that it will lessen the budget of the government. Lowering tax will increase the tax base of the government and it will increase the cash flow in the economy, let the people decide where to put their money. Whichever way they use it, it will be productive to the economy since they are spending, when someone is spending another one is profiting and through profits is where the government gets its taxes. Unlike  if taxes are corrupted and stored into secret bank accounts. VII. Recommendation The recommends that more respondents be included in the study. The taxation system of the country needs a lot of reforms. The taxation system should be based on the taxpayer’s ability to pay and should not be confiscatory in nature. Lowering the tax rate and increasing the tax bracket ceiling will initially lower tax collection but will increase it by the next year or two because the tax base will enlarge. Bibliography Books Abola, Victor, Villegas, Bernardo, (2001). Economics An Introduction. Pasig City, Philippines: Inkwell Publishing Company, Inc. Cuevas, R.C., Paraiso O.C., Larano, L.C., (2011). Macroeconomics. Malabon City: Mutya Publishing House, Inc. Mankiw G.N., (2013). Principles of Economics. Pasig City, Philippines: Cengage Learning Asia Pte Ltd (Philippine Branch). McCaCandless, G.T. (1991). Macroeconomics theory. New Jersey: Harper and Row. Internet Fiscal drag. (2014, April 16). Retrieved from Wikipedia.org. October 10, 2014. Fiscal Drag Definition | Investopedia. (n.d.). Retrieved October 10, 2014.

Free Essays on Issues In The Psychology Of Aging

I really don't know how I’m going to deal with this aging process we go through, especially after researching the information I have. At my age, I find that I can become really frustrated when I can't remember what I have just done after doing it, or the name of a really good friend of mine that is standing right next to me. I chose to do my paper on the question that dealt with memory, because I, like most other people, have never taken the time to think about this aspect of getting old that naturally happens and that I may be able to prolong if I take the right measurements. Although there are many types of memory, only a majority of them are affected by aging, and only some of the reasons are due to nature. Regardless of the amount of loss we suffer, there's always an impact, we just need to learn how to cope with these declines. Three things happen when the mind wants to store knowledge: it is translated so the brain can encode it, it is stored for the essential amount of time, and when necessary, it can be retrieved. It was noted in our text that by the age of twenty-five, the speed that information is processed slows down. This issue is not one to be argued with because of substantial amount of research and evidence there is that proves this. The generalized slowing hypothesis, or Birren hypothesis, suggests that the slowing of information processing is an indivisible determinant of cognitive ability (Cunningham, 1989). This means speed has a direct impact on cognition. Memory is one of those aspects that can be greatly influenced. Information is able to be passed through the brain in three different storage sizes, and they all are affected by aging on different degrees. Short term memory is an example of that which is able to stay constant with age. It is something that is in use constantly and consists of a limited capacity that is able to store temporary information that is either being used at that momen... Free Essays on Issues In The Psychology Of Aging Free Essays on Issues In The Psychology Of Aging I really don't know how I’m going to deal with this aging process we go through, especially after researching the information I have. At my age, I find that I can become really frustrated when I can't remember what I have just done after doing it, or the name of a really good friend of mine that is standing right next to me. I chose to do my paper on the question that dealt with memory, because I, like most other people, have never taken the time to think about this aspect of getting old that naturally happens and that I may be able to prolong if I take the right measurements. Although there are many types of memory, only a majority of them are affected by aging, and only some of the reasons are due to nature. Regardless of the amount of loss we suffer, there's always an impact, we just need to learn how to cope with these declines. Three things happen when the mind wants to store knowledge: it is translated so the brain can encode it, it is stored for the essential amount of time, and when necessary, it can be retrieved. It was noted in our text that by the age of twenty-five, the speed that information is processed slows down. This issue is not one to be argued with because of substantial amount of research and evidence there is that proves this. The generalized slowing hypothesis, or Birren hypothesis, suggests that the slowing of information processing is an indivisible determinant of cognitive ability (Cunningham, 1989). This means speed has a direct impact on cognition. Memory is one of those aspects that can be greatly influenced. Information is able to be passed through the brain in three different storage sizes, and they all are affected by aging on different degrees. Short term memory is an example of that which is able to stay constant with age. It is something that is in use constantly and consists of a limited capacity that is able to store temporary information that is either being used at that momen...

Hollands Tourism And Hospitality System Tourism Essay Essays

Hollands Tourism And Hospitality System Tourism Essay Essays Hollands Tourism And Hospitality System Tourism Essay Essay Hollands Tourism And Hospitality System Tourism Essay Essay Tourism and cordial reception has become a major economic activity as outlooks with respect to the usage of our leisure clip have evolved, imputing greater significance to our free time.The Netherlands which is located in Western Europe is the universe s tourer finish. The Netherlands is frequently called Holland, and the part encompasses Amsterdam, Rotterdam, The Hague and other well-known metropoliss. The authorities has been attached great importance to the natural environment and historical and cultural heritage protection. Owing to the convenient location, convenient traffic, near to 20 tourer holiday countries and the old metropoliss, the canals, flower-growing countries, museums and other major tourer musca volitanss, the Netherlands has ever enjoyed the repute of gateway to Europe, windmill land and flower state. The Netherlands Bureau of Tourism A ; Conventions ( NBTC ) is the finish selling organisation for Holland . It promotes incoming touristry to Holland for leisure or concern travel. In add-on, it promotes national vacations of the Dutch within the Netherlands. Nowadays the NBTC is chiefly active in those states and parts that provide the largest Numberss of tourers to the Netherlands, such as Europe, Asia and North America. They operate an international web combined its ain offices and representative offices based on market potency. To pull specific mark groups, the NBTC uses different selling scheme. For international tourers they use the trade name name Holland , while the trade name Lekker weg in Eigen land is used in the national market. Holland is the name used by a batch of international travellers at the reference of the state that is officially called the Netherlands . Under the Holland trade name the NBTC maximise the presentation of stand-alone which contains three f acets: trust, standing, heightened consciousness. In the domestic market they use the Lekker weg in Eigen land trade name to promote as many Dutch people as possible to detect and bask their ain state. For the 2008-2010 period, NBTC considers a 2 per centum growing of incoming touristry executable, and a growing of the comparative market portion for conventions and meetings of 19 per centum[ 2 ]. To transport out such market spread outing, the NBTC receive cardinal authorities support from the Ministry of Economic Affairs. They besides cooperate closely with national relevant organisations and international sectors. As the taking organisation for marketing the Netherlands as an absorbing finish, they have done a batch of research and study on market care and development. The consequence is effectual activities and promotion that attract more and more travellers to the Netherlands. Every visitant may hold different grounds for career in the Netherlands. The NBTC have created Product-Market-Partner-Combinations ( PMPCs ) to run into visitants wants and demands. In all there are sever dust storms, five including Classicss, City Style, Beach Life, Country Fun, The Good Life for the tourer, and tow including Let s Meet, Be Inspired for the concern meetings and convention markets. Besides a cleavage theoretical account helps to associate PMPCs harmonizing to socio-demographic variables, such as age, household income, life styles and travel motivations. After an international study by NBTC and research agency Motivaction, five outlooks were formulated, and it chiefly contains Empty squatters, Mainstream households, Upper-class quality searchers, Post-modernists and Status-conscious winners. 2.1 The VVV s and advertisement scheme In order to assist travellers entree to go information, they established tourer information office in about every metropolis or small town of some importance, which are referred to as the VVV s. Tourists can happen a tourer information office, A easy recognizable by the blue and white VVV mark. Most of the VVV s offer local and regional tourer information, hotel engagement services, local merchandises, booklets andA assorted maps. Furthermore, most of services the VVV s provide are free of charge except elaborate maps for a metropolis walk or cycling paths, but these services are available at a bantam monetary value. As a word, tourers can acquire a wealth of information and stuffs, including adjustment and go path information. In order to spread out the visibleness of the Dutch touristry, the NBTC have established a strong media web in their several states. Through printed media, out-of-door advertisement and direct mail shoots, they provide plentifulness of intelligence and informa tion for tourers and concern people. Beyond that, they besides use on-line media. Peoples can look into the website http: //www.holland.com to run into travel information demands. 3 Inbound tourer markets and outbound finishs 3.1 Inbound tourer markets Though Holland is rather little, there are many celebrated attractive forces around the state, such as Keukenhof Tulip Park, Kinderdijk windmill country, National Museum Amsterdam and so on. Millions of tourers go to these topographic points to see windmills, flowers and other beautiful scenery every twelvemonth. Tourism and cordial reception make an obvious part to the Dutch economic system. Each yearA inbound and domesticA touristry consequences in grosss of around 37 billion and the sector provides about 400,000 occupations more than 4 % of all employment chances. More than 10 million international visitants and 17.4 million Dutch people visited someplace in the Netherlands in 2008.[ 3 ]Global chances for touristry classs a good tendency. 3.3 Outbound finishs The Netherlands which is near to North Sea and Germany, Belgium, is an of import member of European Union. As we all know, Europe is the universe s touristry human dynamo, in add-on to the Netherlands, there are a batch of states known for touristry, such as Britain, France, Italy and Germany. As a consequence, the Dutch touristry industry experiences a great trade of competition. For Dutch citizens, the chief outbound finishs are neighbouring counties around European, and sometimes related to other continents such as America and Asia. Among the many attractive forces in Europe, London, Paris, Venice and Rome is the most authoritative, and these ever become the Europeans travel finishs. 4 Decisions Through the above description, the writer found that Holland had established a complete touristry and cordial reception system and the NBTC is the centre of this system. The activities of NBTC dig the touristry potency of the Netherlands and expose the travel features of the Dutch before the word. In fact, the attractive forces of the Netherlands pull the visitants all around the universe. And effectual market scheme make the travellers can non defy this enticement. Without a uncertainty, the Netherlands has a big touristry market.

MHE514 - Psy. Social Aspts of Emerg. and Disaster Module 3 - Case Essay

MHE514 - Psy. Social Aspts of Emerg. and Disaster Module 3 - Case - Essay Example Lot of people were injured and even still people staying there reported lot of health problems. Most of the residents within the affected area, which covered eight square miles, lived in poverty. This village was populated with illiterate people and they were not aware of the possible safety measures when the tragedy occurred. â€Å"The Bhopal event was the worst industrial disaster ever, and provides a classic case to study from an environmental health viewpoint, as it raises important issues, not only in terms of toxicology, but also in terms of occupational health and safety, air pollution, epidemiology, risk assessment, disaster management, and environmental protection.   There has been much written about Bhopal, pointing out the lessons which we should learn, to prevent tragedies of this kind from occurring in the future.† (Muller) Most of the people affected by breathlessness, persistent cough, diminished vision, early age cataracts, loss of appetite, menstrual irregularities, recurrent fever, back and body aches, loss of sensation in limb, fatigue, weakness, anxiety etc. Even the survivors and the newly born babies reportedly having different kinds of cancers, tuberculosis, reproductive system problems and other problems such as growth retardation etc. It is clear that an industrial tragedy definitely may result in a long time health problems associated with the inhabitants. In one of the monument established at the tragedy site written as â€Å"No more Hiroshima, No more Bhopal† which clearly suggests the depth of the accident occurred. â€Å"A new Union Carbide scandal broke in India today as furious Bhopal survivors protested against leaked plans of a shadowy deal between Carbides 100% owner Dow Chemical and the Indian Oil Corporation to supply ethylene glycol technology for IOCs Panipat complex† (Murky deal may help Carbide sneak back into India)The first lesson we must learn from this tragedy is that Industrial plants

A Critical Analysis of the Role of a Teacher Facilitating Children's Essay

A Critical Analysis of the Role of a Teacher Facilitating Children's Development in Speaking and Listening - Essay Example In the process of doing so, the paper discusses several speaking techniques and the role the teacher must possess to facilitate students in the process. The paper begins with the teaching aspects in listening and mentions several mild but powerful techniques, such as the teacher fronted listening technique where the teacher adopts the role of a reader who reads at a pace comprehensible by students, and the turn taking and topic management techniques where the teacher adopts the role of an expert in cognitive psychology. Sometimes the teacher has to adopt a role that encourages the students to explore the capacity of their minds. Several techniques for such a scenario have been discussed at length implying a deeper reflection used to analyze, synthesize, and evaluate (Dawes, 2008). Nowadays, language delay and word poverty are some of the biggest issue being generated in the society, therefore, the paper assess the role a teacher in the speaking up approach as well. In order to inculc ate the art of oracy, the paper discusses techniques that aid the development of a child’s thinking power which must be started from key stage 1. It has been established through the literature that there are many views focused on developing these skills at an early age, for the purpose of which, besides different techniques, the paper highlights the role of teacher as a facilitator and establishes this as of utmost importance. Teaching aspects in Listening After scanning the environment in which the session must be conducted, and collecting the material needed for the process, the teacher must also be well aware of the Key Performance Indicators of his/her job. Below are stated the most common strategies that are needed to instill the art of listening in children as well as the role required by the teacher when these strategies are applied. The teacher fronted listening technique One of the typical roles a teacher adopts when inculcating the art of listening into the students is the activity of listening to stories. For example the teacher selects stories for children that are from level 1 and 2 and contains only a few words unknown. Then the teacher slowly reads the story where each sentence is read at a pace comprehensible by the students. When an unknown word comes, the teacher writes it on the board and reads it twice. In this way, when the word comes again, the teacher quickly points to the board and the students identify it. This technique thus instigates the interest of learners to maintain their interest in what they are listening and also understand what they are listening to. Oral cloze exercises: Developing active listening in students compels the teacher to critically analyze the skills needed by the students and requires efficient strategies adopted by the teacher to meet them (QCA, 2003). One such strategy is the oral close exercise which involves the children to guess the next upcoming words. For example, the teacher starts the story and every 50 seconds stops so that the learners could guess the word without too much interruption in the story. The guess is immediately followed by the answer from the teacher (Newton, 2009). Picture ordering and ‘What is it?’ Technique: Another strategy is the Picture ordering and the ‘what is it’ technique. In the former, a wrong arrangement of pictures is used and the students are forced to use their listening abilities. For example, the students first listen to the description and then replace it with the right order. As for the latter strategy, this technique involves the teachers to describe something where the students have to further identify it.