Assessing financial management within Tesco plc

Assessing financial management within Tesco plc 1.1 Determine how to obtain financial data and assess it validity Tesco is Britains leading retailer. We are one of the top three retailers in the world, operating over 2,711 stores globally and employing 366,000 people. Tesco operates in 11 countries outside the UK Republic of Ireland, Hungary, Czech Republic, Slovakia, Turkey and Poland in Europe; China, Japan, Malaysia, South Korea and Thailand in Asia. Everyday life keeps changing and the Tesco team excels at responding to those changes. Tesco has grown from a market stall, set up by Jack Cohen in1919. The name Tesco first appeared above a shop in Edgware in 1929 and since then the company has grown and developed, responding to new opportunities and pioneering many innovations. By the early 1990s we faced strong competitors and needed a new strategy. We were good at buying and selling goods but had begun to forget the customers. Sir Terry Leahy, who became Chief Executive in 1997, asked customers the simple question what are we doing wrong? . We then invested in the things that matter to customers. For example, we launched our loyalty scheme Club card and Tesco.com, our internet home shopping service. Going the extra mile for customers has been key to our growth. We want to make customers lives easier and better in any way we can. Most plcs have their Annual reports available from their own web sites .. look for Investor Pages or Corporate News etc. Others can be downloaded as PDFs from sites like FTSE, Yahoo Finance etc. It is well known that high employee satisfaction contributes significantly to high customer satisfaction, which drives intent to return, and therefore, financial results. High employee satisfaction expresses itself as enthusiasm in ones work, which directly impacts the experience of the customer. Likewise, high customer satisfaction expresses itself as enthusiasm toward a particular organization, its products or services, which directly impacts the intent to return rate. It is a short leap, then, to understand how a high intent to return rate among customers impacts financial results. But with so many variables affecting employee and customer satisfaction, how does one determine those of greatest importance, so that interventions aimed at increasing satisfaction are of maximum effectiveness? The answer is in the root cause analysis derived from employee and customer survey data, (West, S.J.DR, 2009). 1.2 Apply different types of analytical tools and techniques to a range of financial documents and formulate conclusions about performance levels and needs of stakeholders When implementing human performance improvement, most organizations hope and expect that it will have an effect on the bottom line that there will be a financial benefit that justifies the improvement effort. But human performance is a complex entity, and translating changes in performance into quantitative and financial results is often a daunting task. In the ideal, it is desirable to generate a causal chain of evidence from the intervention to the final financial impact. For instance, consider a simple performance improvement intervention such as a training program. In order for the program to affect the financial bottom line of the organization, we must first assure that the training is in an area that is relevant to the bottom line. It is, after all, possible to do training on topics that are irrelevant to financial performance. Assuming that the training is relevant, we might expect that it first needs to affect the knowledge and skills of the learners. Even if it does, it will not be translated into human performance unless the learner is motivated to use the knowledge. Even if the learner wants to use the new knowledge, there are any number of factors that can prevent them from doing so, or cause them to try under less than optimal conditions. Even if the learner performs perfectly, this performance may not affect the overall performance of the business (e.g., how efficiently departments process products). And, even if there is an effect on busi ness performance, there may not be a corresponding financial impact (depending on how relevant the business performance is to financial results). We see that in most performance improvement contexts, the causal chain from the program to final result is often a long and difficult one. The method described in this paper falls into the class of statistical estimation approaches to financial returns. It has several key advantages over other methods of estimating financial returns: It requires only a small investment of client participant time typically less than one hour to determine reasonable estimates of project-level financial benefits. It calculates boundaries on financial return estimates (i.e., lower and upper limits), rather than just a single value. It integrates financial return estimation with human performance measurement at all levels. In this approach, project costs are estimated using traditional accounting procedures. Project-level financial benefits are estimated by a client participant group using an iterative Delphi methodology. These cost and benefit estimates are proportionally distributed across performance goals and objectives and weighted by observed performance. The performance-weighted financial returns (i.e., Benefit/cost ratio and ROI) can then be presented for each performance objective, performance goal, or the whole project. There are several key assumptions in this approach: Because all financial estimation methods are fallible, it makes more sense to estimate a range of financial return values within which the true value is likely to fall. In statistical terminology, rather than doing a point estimate, it is desirable to do an interval estimate. Following common statistical practice, for each financial return estimate, the 95% confidence interval will be calculated. With this interval, the odds are 95 out of 100 that the true estimate falls within the range. All financial estimates are calculated for a fixed period of time. Typically, returns are estimated on an annual basis. However, for many performance interventions, it is reasonable to expect that the major effects will accrue over time periods longer than one year. If this is the case, it will usually be desirable to estimate the returns for multiple years. Since the costs of interventions are not likely to be distributed evenly over time, it is also necessary to estimate costs for the same time pe riods. Depending on the situation, it may be reasonable to amortize some of the first year costs over a several year period. It is actually quite simple to implement in practice, assuming you have taken the time to develop a performance hierarchy. Once a hierarchy exists, all thats needed is an estimate of total costs and benefits for the project. Total costs should be relatively easy to obtain. Before implementation, one could use the budgeted amount for the program as an estimate. After the program is implemented, one simply uses the accounted costs for the project. To estimate benefits requires the Delphi procedure described earlier. This is a relatively simple process that should be easy to accomplish in less than an hour of participant time. The bottom line here is that a good performance measurement system will enable relatively easy estimation of financial results there is little additional marginal cost to estimating financial outcomes, assuming you have a well-constructed measurement system. The Concept System approach is designed so that the performance hierarchy is correctly constructed. Adding in the estimation of financial returns is then a relatively simple and inexpensive addition that yields critical information about the financial impacts of the performance improvement project, (Trochim .M.K.W, 2009). 1.3 Conduct comparative analysis of financial data Financial analysis refers to an assessment of the viability, stability and profitability of a business, sub-business or project. It is performed by professionals who prepare reports using ratios that make use of information taken from financial statements and other reports. These reports are usually presented to top management as one of their bases in making business decisions. Based on these reports, management may: Continue or discontinue its main operation or part of its business Make or purchase certain materials in the manufacture of its product; Acquire or rent/lease certain machineries and equipment in the production of its goods; Issue stocks or negotiate for a bank loan to increase its working capital; Make decisions regarding investing or lending capital; Other decisions that allow management to make an informed selection on various alternatives in the conduct of its business. Financial analysts often assess the firms: 1. Profitability its ability to earn income and sustain growth in both short-term and long-term. A companys degree of profitability is usually based on the income statement, which reports on the companys results of operations; 2. Solvency its ability to pay its obligation to creditors and other third parties in the long-term; 3. Liquidity its ability to maintain positive cash flow, while satisfying immediate obligations; Both 2 and 3 are based on the companys balance sheet, which indicates the financial condition of a business as of a given point in time. 4. Stability- the firms ability to remain in business in the long run, without having to sustain significant losses in the conduct of its business. Assessing a companys stability requires the use of both the income statement and the balance sheet, as well as other financial and non-financial indicators. Financial analysts often compare financial ratios (of solvency, profitability, growth, etc.): Past Performance Across historical time periods for the same firm (the last 5 years for example), Future Performance Using historical figures and certain mathematical and statistical techniques, including present and future values, This extrapolation method is the main source of errors in financial analysis as past statistics can be poor predictors of future prospects. Comparative Performance Comparison between similar firms. These ratios are calculated by dividing a (group of) account balance(s), taken from the balance sheet and / or the income statement, by another, for example  : n / equity = return on equity Net income / total assets = return on assets Stock price / earnings per share = P/E-ratio Comparing financial ratios are merely one way of conducting financial analysis. Financial ratios face several theoretical challenges: They say little about the firms prospects in an absolute sense. Their insights about relative performance require a reference point from other time periods or similar firms. One ratio holds little meaning. As indicators, ratios can be logically interpreted in at least two ways. One can partially overcome this problem by combining several related ratios to paint a more comprehensive picture of the firms performance. Seasonal factors may prevent year-end values from being representative. A ratios values may be distorted as account balances change from the beginning to the end of an accounting period. Use average values for such accounts whenever possible. Financial ratios are no more objective than the accounting methods employed. Changes in accounting policies or choices can yield drastically different ratio values,( Web 1, 2009). 1.4 Review and question financial data In November 2007 the Panel identified the areas in the economy considered to be under most strain as the banking, retail, travel, commercial property and house-building industries. The Panels selection of accounts for review in 2008/09 has been biased towards these sectors as annual financial statements and half-yearly accounts have become available. These reviews are continuing and the Panel is in correspondence with a number of companies. The Financial Reporting Council (FRC) has also taken a closer look at impairment and liquidity two aspects of reporting that are of increased significance given the pressure from the restricted availability of credit and reduced expectations for growth in the economy. The FRC is reviewing the goodwill and related impairment disclosures of 30 listed companies with significant goodwill balances at 31 December 2007 and the liquidity disclosures of 30 listed companies that have announced profit warnings or rescue fund raisings in the first half of 2008. The FRC will publish brief reports on its findings later in October. In 2007/08, the Panel reviewed 300 sets of accounts (2006/07: 311) and wrote letters to 138 companies (2006/07: 135) asking for further information about areas of possible non-compliance with the accounting requirements of the Companies Act 1985 (the Act) or the Financial Services Authoritys (FSAs) Listing Rules. At the time of writing this report, all but 17 cases are concluded. On the basis of accounts reviewed to March 2008, the Panel has concluded that the current standard of corporate reporting in the UK is good. The areas of reporting that prompted most questions were those dealing with more complex accounting issues or where the exercise of judgement b y management is most critical. The Panel did not identify any systemic issues requiring immediate remedial action. The Panel does not ask questions about reports and accounts in order to test its judgement against that of management. Directors, with the assistance of their professional advisers, are best placed to apply corporate reporting requirements to the particular circumstances of their companies. The Panel asks directors for additional information or explanations when it needs to clarify the facts and circumstances attaching to specific events, transactions or conditions reflected in reports and accounts. Once these are available the Panel is better placed to consider the thought processes applied to the reporting requirements, particularly the extent to which management has relied on working assumptions that are supported by a realistic appraisal of past performance and experience and future expectations, taking account of risks and uncertainties. It is the Panels experience that reports which clearly set out the companys business model are those which are easiest to understand. The Panel continues to be pleased by the way in which directors co-operate openly and constructively with the Panel and by their willingness to volunteer undertakings to improve the quality of their future annual and halfyearly reports. Company responses to the Panels letters of enquiry continued to be well considered. Directors who answered the questions they were asked, who presented well analysed and comprehensive replies, and who involved audit committees and external auditors in the process will usually have found that the Panel was able to conclude its enquiries after minimal exchanges of correspondence. The Panel published two press notices in the year in respect of companies that had failed to comply with the requirements of the Act. These companies restated comparative amounts in their next set of annual and half-yearly financial statements. UK companies with securities traded on a regulated market have been required since 2005 to prepare their consolidated financial statements in accordance with IFRS. From January 2007, AIM quoted companies have also prepared their accounts in accordance with IFRS as required by the Stock Exchange. The Panels experience is that there has been good progress and that the overall quality of financial statements has improved since 2005. The areas referred to below represent those where there is room for further advances in quality, particularly in the context of the difficult current conditions in the financial markets. Disclosure points that were frequently raised with companies during the period under review are noted at the end of the section. During the year to March 2008, the Panel reviewed the accounts of 10 retail and investment banks reporting under IFRS. The Panel considered compliance with all applicable reporting standards. The Panel identified banks as a priority sector in its accounts selection for 2008/09. Reviews conducted in the current year have concentrated on disclosures of financial risks as required by IFRS 7, the results of which will be reflected in the 2009 Panel Report. Issues raised varied between banks and there was no evidence of systemic reporting weaknesses. Most of the points raised indicated a need for refinement of certain disclosures rather than significant changes in recognition or measurement policies. The Panels remit was extended during the year to cover directors reports, including the business review, for periods commencing on or after 1 April 2006; effectively 31 March 2007 year ends. The following summarised findings therefore relate only to a minority of accounts reviewed in the period to March 2008. Comments on business reviews now feature regularly in the Panels correspondence with companies. The Panels approach to the business review was set out in a press notice published in September 2007 and also in a paper made available on the FRRP website, (Web 2, 2009). 2: Be able to assess budgets based on financial data to support organizational objectives. 2.1 Identify how a budget can be produced taking into account financial constraints and achievement of targets, legal requirements and accounting conventions The modern U.S. budget process dates from the Budget and Accounting act of 1921, which required that federal agencies request their funds from Congress only through the presidents budget. This act reflected in the view that the budget is a financial plan for the government, which has become among the most common ways of characterizing it. Equally frequent is the statement that the budget is ultimately a political document or that the budget process is ultimately a political one. Perhaps because they are stated so frequently, these phrases tend to be passed over, as if their implications were obvious. On reflection, however, the combination of a comprehensive financial plan that becomes a reality with a political process driven by the structure of the US governmental system hardly seems to be a formula for rationally driven, clear and effective budget. That there are shortcomings is not so surprising. The budget is a financial plan, but it is one of extraordinary scope and detail. Modern budgetary practice recognizes three major levels which the budget addresses: Macro economic (concerning the degree to which the budget affects national savings consumption investment and output), Major sector choices or national needs Karen including considerations of both expenditure policy and tax policy), and Detailed program design and execution. Simply put, the budget attempts to cope with this dilemma: people want individual pieces of the budget to be larger but for the total to be smaller. Steps in the Evolution of the Budget Process Budget and accounting act of 1921 established a single federal budget proposed by the president to Congress Post-World War II evolution of fiscal policy incorporated the budget as a factor in determining the direction of the economy Budget and deficit control act of 1973 created a congressional budget process and provided for specific measures for the president to propose and the Congress to act on reductions in approved appropriations. Graham Rodman Hollings provided for automatic cuts in budget outlays in the event deficit targets were exceeded Budget enforcement act provided specific limits for annual appropriations and created zero sum rules for changes to an entitlement programs and revenue measures. A major purpose of Budget concepts is to create a level playing field on which advocates for using the public treasury may meet in fair and open competition. Continuing the familiar analogy, the budget process provides the rules of the game. However, the game may be played by five- year-olds, and there can be as many referees yelling from the sidelines as there are players maybe more. Five-year-olds understand cheating, which is not to be condoned, but they also understand that changing the rules of the game, redefining what constitutes winning and getting a referee to rule in your favor are all excellent substitutes. It is not a coincidence that insiders discuss budget scorekeeping as something that is malleable, (Mathiasen.D,2009). 2.2 Analyse the budget outcomes against organization objectives and identify alternatives. 1. An operating budget is a formal, written plan that aligns the operating requirements with the funding sources of an organization. An operating budget reflects the missions and specific command objectives of the organization, as well as any limitations and controls (e.g., constraining targets, available funds) imposed upon it. An operating budget provides one the means to control obligations and expenditures against approved funding levels. 2. The objective of the operating budget is to provide managers with the ability to plan, organize, staff, and control the operations to accomplish the mission for the fiscal year. 3. There are several factors that are critical to the success of an operating budget. The following is a synopsis of those factors that need to be present to create a positive effect on the process. a. Management Support. Managers at all levels must support the operating budget concept not only in the formulation stage but through the execution stage. b. Guidelines. Guidance must be issued early to allow sufficient time for logical thought processes to take place, and to allow time for establishing milestone dates, specifying targets and limitations, defining terms, formats, and cost categories. c. Periodic Review. Operating budgets must be reviewed periodically to determine that the budget is properly executed. Appropriate adjustments can be made after these reviews. d. Level of Control. The responsibility for budget preparation and execution must be assigned to the level of management that has the responsibility and authority to control costs. Managers should not delegate this responsibility to personnel who do not have the skills and knowledge needed to prepare the organizations operating budget. Budget formulation and execution responsibilities should be incorporated into each appropriate managers performance standards to ensure accountability. Operating Budgeting Process The operating budget process consists of seven phases. Following is a brief description of each phase. Phase 1. Formulation This is the initial phase of the operating budget process. Budget Officers identify policies and guidance from HQUSACE and local areas of concern. Budget Officers will also determine the workload (income and expense), identify targets and limitations (planning and design, supervision and administration, overtime, travel, training, awards, etc.), income estimating guidelines and budget milestones. Phase 2. Review and Analysis Budget Officers review the initial input from the organizations for reasonableness, accuracy, valid assumptions, and past performance. They are also responsible for ensuring rates for departmental overhead, general and administrative overhead, facility accounts and plant accounts are appropriate and reasonable. Budget Officers prepare a proposed budget, identify the impact of alternatives to the proposed budget, make recommendations, and present the proposed budget to the PBAC (Program and Budget Advisory Committee). Phase 3. PBAC Review and Consensus The PBAC will review the proposed budget and alternatives and will determine a recommended budget for submission to the Commander. The PBAC may identify unfinanced requirements, showing their dollar amounts and justifications. Significant changes will be approved by the PBAC and the Commander. Phase 4. Approval The Budget Officer submits the PBAC recommended budget and alternatives for final Command approval. The approved operating budget is made available for execution. Phase 5. Execution Managers obligate and expend funds in accordance with the approved operating budget. Phase 6. Monitoring Operating budgets should be monitored on a monthly basis. Feedback reports are available to managers for monitoring actual performance compared to budgeted amounts. The Budget Officer provides periodic execution reports and analysis to the PBAC and the Commander. As a minimum, mid-year review will be completed. Phase 7. Adjustments Significant operating budget changes identified during the monitoring stage will be summarized and presented to the PBAC and the Commander for approval, (Genetti.A.JR, 1998). 3: Be able to evaluate financial proposals for expenditure submitted by others 3.1 Identify criteria by which proposals are judged The Sustain our Nation experts will be judging proposals using the following criteria: Identifying a Need Does the proposal address one or more of the five key themes? Does the proposal identify a genuine social need without creating issues or problems? User Empathy Have the relevant target individuals and groups been fully consulted in order to identify a legitimate issue? Does the designer fully understand the lifestyle and attitudes of the end user/stakeholders? Sustainability Has the designer considered the triple bottom line: economic, social and environmental factors? Innovation Does the proposal demonstrate a breadth of innovation and creativity? Business planning Are the business/enterprise, its objectives, strategies and market credible? Does the application include viable financial forecasts? Quality of presentation Is the presentation of a professional standard with cohesive narrative and appropriate visuals? (Web 3, 2009). 3.2 Analyse the viability of a proposal for expenditure Calculation of Financial and Economic Viability    Financial and economic appraisal is an important component of any project without which it is incomplete. Increasing awareness about the use of scare resources and the returns obtainable from it makes the issue more important. Financial analysis is used to describe the commercial viability of the project and shows its strength from financial angle. The concept of economic analysis can be considered as an extension of the financial analysis. In economic analysis the concern is on the developmental effect on the society/economy as a whole as against the financial analysis that bothers the interest of the specific entity. In the present report, financial analysis has been done for each market and of each category. Assumptions In the absence of past trends and its proper records it is necessary to make certain assumptions based on the reality of situations for assessing the true viability of any project. For this master plan, following assumptions have been taken:   i) Economic Life of the Project The horizon is important for calculation of benefit and cost of a project. Generally, 20-25 years period is considered proper as economic life of the project. In present case, calculations have been made assuming the economic life of the markets as 20years ending at 2020 A.D.   ii) Growth Period Proposed proposals for market development in Chhatishgarh is very simple. In number of markets, already minimum necessary requirement of construction has been met out and only a small addition or change will take place. In other cases markets would come up in a reasonable time. Therefore, it has been assumed that three-years period will be sufficient for completion of the proposed construction to make the new market yard fully operational. The full revenue in the form of ground rent is expected to flow after a gestation period of three years only.   iii) Occupancy    While making calculations, it has been assumed that all sellers operating in the market at present will shift and occupy space in new market, as they would get better trading facilities. Therefore, 100% space occupancy along with zero leakage of revenue has been considered. Occupancy of space in godown has been estimated for three to six months only in a year since space in godown may be utilized or in demand during harvesting and peak marketing season of different commodities. iv) Income and Expenditure    The main source of income of markets is market fee, leased rent and other sources of income. The income from market fee is assumed and computed at the rate of 1.5% of the value of arrivals expected with the implicit assumption that all the markets will be regulated and there will be a market committee to supervise the market operations and collect the market fee. The growth rate, which has been used for projecting the arrivals, is used for projecting income from this source for next 20 years i.e. up to 2018. Base year value is based on the actual value of arrival for the year 1998-99.   The other main source of income is rent chargeable on buildings. Rent has been assumed at 14% of the cost of construction of trading section and non-trading sections. No change rental has been proposed. While projecting income from this source it would get generate after the gestation period of three years is over. Usually, rent can be increased @10% after every 3 years, which would be, beneficial to the markets. Other income includes fines, sale of forms etc. that has been assumed  £.20,000 per annum and has been kept constant.   Various kinds of expenditure items like establishment cost, repair and maintenance, cost of land, capital cost etc. have to be looked into before preparing cash-flow statement. Establishment cost has been assumed @30% of the market fee expected, as the present staffing plan and expenditure was not available. Repair and maintenance cost has been estimated at 1% of the total cost. A lump sum amount of  £.5000 has been kept as miscellaneous expenditure to meet any contingency. Each market committee has to contribute Marketing Board Fund out of its income. Accordingly, it has been proposed that each market will contribute 10% of its market fee to this fund and the same has been kept as one of the component of operating expenditure. Gross benefits have been worked out for 26 years by deducting total operating expenditure from total income. Net benefits are net of interest payment and depreciation. Depreciation has been estimated by the straight-line method i.e. total capital cost divided by the life of the project assumed a

Wine is Not Sin

â€Å"Wine is not sin.† Such a claim has caused clamor and disagreement within Christianity for centuries. Yet what does this statement mean? If God is to be consistent, why does it seem that He has inconsistent commandments about wine, which caused so much dispute among godly theologians? As best as one can generalize, there are three camps of belief regarding where the Bible stands on the morality wine consumption. The Moderationist View holds that the Bible only deals with fermented wine within its text. It was fermented wine that was exchanged between godly men in Genesis 14:18-20; it was fermented wine which Jesus was accused of getting drunk on in Luke 7:33-35, and was also fermented wine with which Jesus practiced the Lord's Supper. The Abstentionist View holds that that God approves of the use of fermented wine, but only to a certain amount before drunkenness takes place. Lastly, the Prohibitionist View maintains that, although the Bible has several Greek and Hebrew words that carry a general description of wine with their meaning, one can best understand God's condemnation of fermented wine based on the context of the passages that are often used in support of a Moderationist or Abstentionist view. In light of these three views, this author holds that condemnation of alcoholic wine is not to be based on the amount consumed, or the properties of its content. Rather, based on God's Word, alcoholic wine is sinful to consume because of the degrading effects it has on one's body, because a holy God forbade its use among Old Testament and New Testament believers, and because it compromises one's character as an ambassador of Christ. These three arguments will be fleshed out in this paper within the following facets of discussion. The Biological Ethics of Wine, the Biblical Ethics of Wine, and the Cultural Ethics of Wine. The Biological Ethics of Wine Based on the information that rests in the physical effects of alcoholic consumption, this author proposes that the intake of wine into one's body is damaging not only to his body, but to his image and likeness of God, and is therefore sinful. Before one considers what the Bible has to say about the bodily effects of wine consumption, he should first examine what physical processes are taking place within ones body as he consumes alcoholic wine. Physical Effects As one takes alcohol into his body, two actions take place in the brain which causes the common sensation of pleasure and calm. The brain's inhibitory neurotransmitter is excited as the excitatory neurotransmitter is simultaneity inhibited. This slows the processing of information in the cerebral cortex, causing one to experience blurred vision, slowed senses, and the inability to think clearly. Secondly, the consumption of alcohol â€Å"increases the amount of the chemical dopamine in the brain's reward center, which creates the feeling of pleasure that occurs when someone takes a drink.† Here is where one feels the buzz to which he often finds himself addicted. Yet the additional effects on other parts of his body are rarely as pleasurable.The Cerebellum, which acts as the center of movement and balance within the body, grows impaired as alcohol consumption rises, resulting in a dizziness and staggering commonly seen among those whom are drunk. Additionally, there is an increase in blood flow, which heats the skin and gives one a warm sensation. This surface heats cools the body's organs down and slows the breathing, often to a dangerous level. Lastly and most important, as one takes in more alcohol, he raises his BAC (Blood Alcohol Concentration), which in the amount of alcohol in one's bloodstream. The higher the BAC, the more probable a heart attack, since he is starving the heart of blood.With this very simplistic explanation of what takes place as one becomes increasingly more inebriated, it also is important to consider what the definition of â€Å"drunk† means. In modern American culture, the typical sized glass of wine is 5 ounces in amount— 10% being alcohol. Therefore, three drinks equalling .6 ounces of alcohol each, if consumed within an hour, would bring a normal sized individual's BAC to .08, which is the current legal definition of drunkenness. As one can see, alcohol consumed by humans, has dangerous side effects, rendering its use to be unwholesome in large quantities and unwise in general. Also, because of alcohol's addictive qualities, once begun, humans have a terrible tendency to find it hard to stop at a certain quantity. Hence in America alone, according to the CDCP, Alcohol took more than 88,000 lives between 2006-2010, meaning that 1 in 10 Americans drank themselves to death. Physical Morals Those who believe that alcohol is not addictive and label these statistics as a slippery-slope fallacy are sadly foolish. Therefore, based on this proof, one must understand that, since humans are the image bearers of God (Genesis 2:7, Psalm 139:13-15), they have the responsibility to take care of their bodies. â€Å"To destroy our health by means of intoxicating substances means to destroy God's temple within us.† This author echoes what Paul stated to the Corinthians, â€Å"for God's temple is holy, and that temple you are.† This first proof cannot be highlighted enough, since God has laid a serious responsibility to care for the precious life He gave us. Therefore, based on the effects of alcoholic consumption reviewed above, it is unethical to intake any amount of alcohol that would impair one's body on a long-term or short-term scale as it is damaging to his health (1Corinthians 3:17).Yet, to do justice to the Jewish culture of the Bible, one must understand that wine in present modern times is vastly different to the contents of wine in the Old and New Testament. As Norman Geisler clearly affirmed, â€Å"Wine today has a much higher level of alcohol than wine in the New Testament. In fact, in New Testament times one would need to drink twenty-two glasses of wine in order to consume the large amount of alcohol in two martinis today.† Since a typical martini is 37% alcohol, a glass of wine during the apostle Paul's time would have been 3% alcohol, making it fairly difficult to get inebriated quickly. Yet even ancient civilization's strongest drinks of 14% alcohol were often watered down with a 20-1 ratio according to Plithy and Homer's Odyssey. Hence, as one looks at the present-day perspective of alcohol in contrast to Bible time terminology, it is easy to recognize that to truly gain a fair grasp of the alcohol issue one must also understand the literary uses of the word â€Å"wine† in the context of the Bible. Which leads one to the biblical ethics of wine. The Biblical Ethics of Wine God not only condemns drunkenness in the Old and New Testament, but condemns the actual use of fermented wine in both Testaments. This argument follows closely to the Prohibitionist View as discussed in the introduction. Good men differ on this topic, expositing difficult passages of great length. For lack of such space and ability, this argument will only touch on a few Greek and Hebrew words, the biblical commands for use and abstinence, and three commonly misunderstood passages. Word Analysis Wine in general ancient terminology can be loosely translated as â€Å"The pressed juice of the grape, whether fermented or unfermented.† There are three words that this paper will highlight in a general attempt to do justice to the historical accuracy of wine. The first Hebrew word is (Yayin). It is the most commonly used form for wine in the Old Testament, used 141 times throughout, and is often misinterpreted since God uses the same word to impart blessings and curses upon His people. Yet the context of the passage is important. Yes, some texts are unclear, but Robert Teachout's tabulation of each reference breaks them down to 71 instances referring to unfermented wine, and the other 70 referring to fermented wine, while seeking to stay true to the original context of the authorial intent. The first and perhaps most famous passage in which wine is mentioned in the Bible is in Genesis 9:20-21 when Noah got drunk on the which he made from his vineyards and eventually shamed himself with nudity. Wine is clearly spoken within a negative sense, and is next seen in Genesis 19:32-33 when Lot's daughters raped him. This Hebrew word is again used in Lamentations 2:12, yet has a very different implication. As King Nebuchadnezzar sieged Jerusalem, the starving children asked their mothers, â€Å"Where is corn and wine? when they swooned as the wounded in the streets of the city.† The children were not seeking alcoholic wine as drunk by Noah, but rather this same Hebrew word yayin is best understood in context to the fact that even their children desperately needed sustenance to stay alive. Yayin is used in countless additional passages under the same unfermented context. The second word to consider is also Hebrew. (tirosh) is commonly considered to be unfermented Horace Bumstead says, â€Å"In no one of the thirty-eight passages in which it occurs does it fail to have some reference, direct or indirect, to the soil or the press or the divine agency which had been instrument al in its production. † Simply put, yayin is the refined, fermented result of the raw product—tirosh, which is new wine. Texts such as Micah 6:15 support such claims. â€Å"Thou shalt tread the olives, but thou shalt not anoint thee with oil; And tirosh, but shalt not drink yayin.† Here the contexts supports tirosh as unfermented and yayin as fermented wine since God forbids the latter but promotes the former. As one can begin to see, the use of the Hebrew words can seem ambiguous, if not interpreted based on the context of the passage. The third word to examine is the Greek usage for wine most commonly used in the whole Bible. (oinos) is the parallel to the Hebrew yayin word, and was commonly used in Greek culture to refer to any unfermented or fermented grape juice. In Ephesians 5:18, Paul commands the believers at Ephesus â€Å"Be not drunk with wine, wherein is excess; but be filled with the Spirit.† Oinos takes on the meaning of fermented wine in this context, since drunke nness is the common result. Yet there are translations of this text which lead the reader to assume that â€Å"excess† (debauchery) is condemning drunkenness, while allowing for wine. â€Å"Wherein ( ) is excess† can be translated â€Å"in which is excess,† which alludes to wine in the previous clause rather than drunkenness. Whether one agrees or not, what can be confirmed is that wine in this context is referencing fermented wine. There are multiple passages that, use oinos to describe grape juice, or new wine. One such passage records Jesus' parable of the new and old wineskins. The culture of that day found the use of wineskins to hold and preserve â€Å"must† or, new wine. Common interpretation of this passage does an injustice to the text by claiming that Jesus was describing how to safely ferment wine as an object lesson within His parable. According to excavator James Pritchard, this interpretation is erroneous, since within middle eastern tradition, fermenting wine took place in very large tanks that could withstand the violent pressure of fermentation for three days and then stored in sealed jars with olive oil at 65 degrees F. The Encyclopedia Biblica also asserts that the gas given off during fermentation would cause a pressure much too great for even new wine skins to withstand. Therefore, there is no way the Jesus could have been addressing how to store fermented wine, but rather was simply using oinos (new wine; grape juice) as an object lesson for a topic completely unrelated to wine.Based on this brief word analysis, one can see how important the context is when translating and interpreting the biblical meaning for wine. Yet there are many more verses that relate to the many uses of wine within the Testaments, both for God designed purposes and commands to abstain.

Reading Books Is Better Than Watching Tv

There are two religious holidays or feasts, the first is Seker Bayrami (3 days) which comes immediately after 30 days of fasting in the Ramadan and the second Is Kurban Bayrami (4 days) which follows 70 days after Seker Bayrami. In Turkish, Bayram Is â€Å"feast† or â€Å"holiday†, seker is â€Å"sweets† and kurban is a â€Å"sacrifice†. The dates of religious holidays come 10 days earlier each year because of the dfference between the Lunar Year (354 days) and the Solar Year (365 days). Although not all the people In Anatolia are religious, these religious feasts are very traditional and have become ssential.People make lots of preparations In celebration of these feasts Ilke cleaning houses, shopping, buying feast gifts, new clothes, sending greeting cards and so forth. On the first day of the feast, very early In the morning, people get up, wash themselves, wear fragrance or cologne and put on their new clothes. The majority of the male population go to mosques for the early morning prayer which Is extremely Important. school aged children are also taken to mosques by their fathers or older relatives in order to make them acquire the habit of going to prayers. So many people go to mosques that they do not fit inside or even in the courtyard.When this is the case, they take small carpets from home to mosques, put them in the streets near the mosque and join in with the service. The Imams give sermons as this is an opportunity to preach to so many people together. The dominant subject these days is peace, and they always try to encourage brotherhood and general goodwill among all. After prayers in the mosque everybody gives feast greeting to each other by shaking hands. The next stage is at home where feast greetings continue. In the raditional extended families these greetings do not take too much time as all members are at the same place.But in nuclear families it might take a much longer time. Kurban Bayrami is the same as Seker Bayrami except the additional sacrifice as the name of the feast bears. The sacrificial animal, a ram, a goat or any of the cattle will be made ready to sacrifice and from the first morning onward, at anytime, will be sacrificed by one of the members of the family or somebody who represents him. The meat from the sacrificed animal is divided into three parts; one for the poor, one for he neighbors and relatives and the last is for the family.The sacrificing is generally done in courtyards of houses or if these do not exist then it is conducted In specially arranged public places. People can also make a donation to the same value of a sacrifice to a charity instead of doing It themselves. National holidays of Turkey and Children's Day, Labor and Solidarity Day, Youth and Sports Day, Republic Day and etc. Among these is the most important holiday is Republic Day. Many people in Turkey celebrate Republic Day on October 29 by attending performances and articipating in traditional proces sions with flags and musical bands.The Turkish Republic's founder Mustafa Kemal Atat?rk proclaimed Republic Day as Turkeys most important holiday. Many people go to local stadiums on October 29 to watch performances dedicated to Republic Day in Turkey. Such performances usually consist of theater sketches, poetry readings and traditional Turkish dances. Many school children participate in school performances for parents and teachers. Parades may take place in some cities and politicians may give public speeches on this day. Many people also lay wreaths to Atat?rk's monuments or visit Atat?rk's mausoleum in the countrys capital, Ankara.In the evening of October 29 many cities have traditional processions with flags and musical bands to commemorate Republic Day in Turkey. The processions usually end with fireworks, which begin after dark. Republic Day is an official national holiday in Turkey. Public administration buildings, schools, post offices and many small businesses are usually closed on this day. Public transport schedules may vary. Public transport routes may change in the event of street performances and processions. The afternoon of the previous day, October 28, is also an official holiday. Republic Day marks the creation of the Turkish Republic in 1923.After Turkeys victory in the War of Independence (1919-1923), the Turkish parliament proclaimed the new Turkish state as a republic. A new constitution, which the parliament adopted on October 29, 1923, replaced the constitution of the Ottoman Empire. The leader in the Turkish War of Independence, Mustafa Kemal Atat?rk, became the countrys first president on the same day. According to Atat?rk, Republic Day is Turkeys most important holiday. The common symbols of Republic Day in Turkey are: The Turkish flag. Pictures of Mustafa Kemal Atat?rk. These symbols can be seen on Republic Day in Turkey.Turkish Literature This comprises the tradition of written and oral literature established by the Turks through out history, and also the products of that tradition. The historical development of Turkish literature is studied under three main categories: pre-lslamic Turkish literature, the Turkish literature that developed under the influence of Islamic civilization, and that which developed under the influence of the West. This lassification was made in the light of the characteristic influence of the religious and cultural orbits which the Turks entered. According to historians, the Turks emerged from Central Asia.Not all of the cultural products of the Turks of Central Asia have survived down to the present day. Bearing in mind that, the first written documents in Turkish dated the 6th century. it is very likely that we do not possess tales, folk songs, proverbs, riddles and village performance shows, the creators of which are either unclear or unknown. Dervish literature can be regarded as popular literature with a religious content. Mysticism's broad tolerance and manner of expression re sulted in the emergence of an independent strand in this literary tradition. Dervish poetry would be read to the accompaniment of tunes known as ‘ilahi' or ‘nefes. Although containing elements of Arabic and Persian, the language employed in dervish literature was intended to be clearly understood. The quatrain and syllabic metre were used throughout. The most important representatives of this form of literature are Yunus Emre, Nesimi, Kaygusuz Abdal, Haci Bayram Veli, Hatayi and Pir Sultan Abdal. After the 18th century, efforts were made in Turkish Ottoman) society to move into the orbit of Western civilisation. Following developments in the military and political fields, these began to be felt in literary life as well.Writers who had seen the West and were closely acquainted with it were the first heralds of this new literature. The appearance of the newspaper ‘Terc?man-l Ahaval' in 1860 is generally accepted as the start of the literature that developed under the influence of the West. Being neither official nor semi-official, the paper was the first to be brought out under a private initiative. The period it is regarded to have shered in is further divided into sub-periods: The Administrative Reform, the Servet-i F?nun, Fecr-i At', National Literature and Republic and after periods.Arts of Turkey Turkish art refers to all works of visual art originating from the geographical area of what is present day Turkey since the arrival of the Turks in the Middle Ages. Turkey also was the home of much significant art produced by earlier cultures, including the Hittites, Ancient Greeks, and Byzantines. The 16th and 17th centuries are generally cognised as the finest period for art in the Ottoman Empire, much of it associated ith the huge Imperial court.Ottoman architecture developed traditional Islamic styles, with some technical influences from Europe, into a highly sophisticated style, with interiors richly decorated in coloured tiles, seen in pala ces, mosques and turbe mausolea. Other important media were in the applied or decorative arts rather than figurative work. Pottery, especially iznik pottery, hardstone carvings, Turkish carpets and textiles were all produced to extremely high standards, and carpets in particular were exported widely. Other Turkish art ranges from metalwork, carved woodwork nd furniture with elaborate inlays to traditional Ebru or paper marbling.In the 19th century Turkish art and architecture became more heavily influenced by contemporary European styles, leading to over-elaborated and fussy detail in (1842-1910) for long a somewhat solitary fgure. He was a member of the Ottoman administrative elite who trained in Paris, and painted throughout his long career as a senior administrator and curator in Turkey. Many of his works represent Orientalism from the inside, as it were. A transition from Islamic artistic traditions under the Ottoman Empire to a more secular, Western orientation has taken place in Turkey.Turkish painters today are striving to find their own art forms, free from Western influence. Sculpture is less developed, and public monuments are usually heroic representations of Atat?rk and events from the war of independence. Literature is considered the most advanced of contemporary Turkish arts. Traditions and customs in Turkey In changing and developing world, many things lost in the deepness of the history. Many civilizations, races and cultures found, rised, and disappeared. Among these ivilizations, there is one thing which the history could not destroy, and it is the â€Å"Turks†.Turkish civilization don't vannished because of its rooted traditions and beliefs. However, nowadays, Turkish traditions are even losing their importance although they are the only things that have been preventing Turkish culture throughout the history. In my opinion, we should preserve the two most importnat Turkish traditions in order not to be disappeared, to be known as Turk ish society, and many other reasons: the fact of family, respect and friendship. The first traditions that should be protected in Turkey is the fact of family. The fact of family is inevitable custom for our society structure.Needless to say, the family is the most important material of society and civilizations. Many corruptions and errors firstly happen in family life, and then gradually they affect all the entire Turkey including prime minister and representatives of Turkish parliament. That is to say, the family life is the indicator of whole life in a country. The second traditions that Turkey should preserve is respect and friendship. In the social life of Turkey, citizens used to be respectful and have a good fellowship. However, these days, these two things have emotions, friendship and respect.Avarices and ambitions are the most important things for people lives. For example, many worker do whatever they think to promote. Sometimes, they forget the importance of friend in o rder to promote and be paid much money. In my opinion, this will be the onset of social destruction. Moreover, from day to day, people as a concept depends on loneliness because many people believe that their loneliness is the reason of their success. All in all, the two most important Turkish traditions should be preserved in order to prevent their bsence's negative effects.First, the reality of family should be protected. Second, the fellowsip and esteem among citizens should be preserved. In my opinion, throughout the history, Turkish culture and civilization couldn't be destroyed because of the strenght of traditions. Obviously, our traditions have begun to change since people's mind change. According to some people, many traditions are needless since they are not the representative of the modern world. I hope that these people do NOT forget the reality of Turkey. If we need a revolution, this should be made slowly.

Unit 5 Cache Level 3 Childcare and Education Essay

Unit 5 Assignment In this assignment I will be covering the assignment criteria for Unit 5 which is the principles underpinning the role of the practitioner working with children. The responsibility of the practitioner is to work as part of a team with other professionals and staff members effectively to bring children and parents the best possible service i.e. working with social workers, speech and language therapists, and family support workers. Practitioners must also have a working partnership with parents, to work effectively with the child as the parents are the primary carers and they will know what the child is like at home and what the child’s interests are. For example they would have a policy called †parents as partners†.†¦show more content†¦The multi-agency team work together to support the child and their family sharing information in meetings, identifying problems and trying to solve the problems as soon as possible. The practitioner should have regular contact with the other professionals to provide the child and their family with a better service. (The Department for Eduation ,2012 www.education.gov.uk, 2012) The p ractitioner and other professionals will share ideas and comments, the diversity of the different professionals that the practitioner will be working with will benefit the child and their family. The other professionals will have different experiences and will be likely to offer more information and solutions to help the child and their family. (Tassoni.P et al, 2007).For example a practitioner is working with other professionals to meet the needs of a child that has special needs and this child will be starting primary school soon and the practitioner is working with someone who is a SENCO worker (Special Educational Needs Co-ordinator). They have got to work out a solution on how best to meet this child’s needs by involving the child in as many activities as possible and encouraging the child to be as independent as possible by making theShow MoreRelatedLearning and Social Care Essay examples30870 Words   |  124 PagesCACHE Qualification Specification CACHE Level 3 Diploma for the Children and Young People’s Workforce (QCF) CACHE Level 3 Diploma for the Children and Young People’s Workforce (QCF) CACHE  © Copyright 2011 All rights reserved worldwide.    Reproduction by approved CACHE centres is permissible for internal use under the following conditions: CACHE has provided this Qualification Specification in Microsoft Word format to enable its Centres to use its content more flexibly within their ownRead MoreThe Purpose of This Report Is to Review and Evaluate the Principles Underpinning the Role of the Practitioner When Working with Children.3365 Words   |  14 PagesUnit 5 The purpose of this report is to review and evaluate the principles underpinning the role of the practitioner when working with children. Contents Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 The role in maintaining professional relationships with children and adults†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3-7 1.1†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦3-4 1.2†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦4-5 1.3†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5-7 The development of reflective practice†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7-11 2.1†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7-8 Read MoreCache Level 3 Unit 152330 Words   |  10 PagesUnit 15 Developing Children’s (3-8 years) Mathematical Skills E1 There are different national frameworks and policies that are used for the development of mathematical learning from 3 to 8 years old. 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