Why I have identified the development techniques of HR manager

Assisting the HR managerI would like to assist the HR manager during the next recruitment process as this will help me gain a better understanding of the process. If I assist her during the process rather than observe her I will be getting hands on experience. The benefits of this are being able to gain experience and knowledge from the manager, I will have a better understanding of the process as the manager will be teaching me as I’m assisting her, I will be involved in the process so I will be able to assist her with short listing and interviewing candidates. The drawbacks to this technique is that it may take the HR manager longer to do the recruitment as she will be using time to teach me and it also may affect the process.Reading the policyThe benefits of looking on the intranet and reading the policy are that it is easy to access and read, the policy is up to date as it is on the intranet which is updated monthly, I can print out the policy and read it in my own time, I can make notes and re read the policy as many times as I want until I fully understand the policy. The drawbacks of this are that it may take a long time to read the policy and I may have to read it more than once to understand it.

Alexander Hamilton’s Financial Program

Alexander Hamilton was to say in 1792, â€Å"Most of the important measures of every government are connected with the Treasury†. This simple yet profound axiom he had come to as a result of his reflections on the nature of statecraft and the obligations of government. Installed in office, he had accepted this as his guiding principle. The basic nature of public finance to assure stability and promote welfare has been alluded to in these observations again and again.A government that keeps its own house in order both attracts and creates confidence: to the financing of its own obligations and for the support of those business ventures, or enterprises, without which a society cannot create employment and wealth. The Treasury at once became the largest and the leading office of the government. Its interests ramified into the whole economic life of the nation. It was intimately associated with commerce and shipping; with the commercial banks of the nation; with a large part of th e country's farming community.It bought the army's supplies, it sold the nation's public lands, it negotiated with foreign governments. This was not usurpation: for Congress, in establishing the Treasury Department, had given it wide powers independent of the Executive. Hamilton was simply utilizing his opportunities. All this did not fail to create unease and then dissent. Madison, originally the Administration's spokesman in the House of Representatives, left Hamilton's side in the battle over the assumption of the state debts.Jefferson, who at the start had expressed his satisfaction with the Constitution and Hamilton's funding proposals, more and more saw their differences in terms of power: an energetic government could become an irresponsible, and therefore a dangerous, one. By the spring of 1792, there was an organized opposition to the Administration with Hamilton the chief focus of distrust. The charges against Hamilton ran the whole gamut from truth to falsity.It was being said, he was consistently the friend of a speculative interest, he unduly favored commerce and finance at the expense of agriculture, he himself was personally involved in questionable practices. He was subverting democracy; he was preparing the way for a monarchy. These charges were both unkind and untrue. Hamilton was indignant at accusations directed against his personal rectitude; and he had every right to be. If there was a public servant in all of America's annals who conducted himself with exact propriety, it was he.From the vast operations in the public funds, neither he nor his family ever benefited; and he quit his post after more than five years in office a poor man. In one of his letters to Washington, he cried out against his detractors: â€Å"I have not fortitude enough always to hear with calmness calumnies which necessarily include me. . . . I trust I shall always be able to bear, as I ought, imputations of errors of judgment; but I acknowledge that I cannot be ent irely patient under charges which impeach the integrity of my public motives or conduct. â€Å"As for seeking to undermine democracy, it again must be noted that Hamilton was distrustful of democracy only in its equalitarian sense. He was not convinced of the equality of talents among men; he was realistic concerning their motives and knew how quickly they could be encouraged to yield to passion and enmity. He believed in government by the people, but on the representative principle, and he was prepared to accept the guidance of leaders as long as they regarded office as a public trust. The charge that he was a monarchist was a political one designed to embarrass him; it never had any foundation in fact.Hamilton was against any kind of discrimination; the debt was to be purchased from those now in possession at full value. In the handling of a problem like this, Hamilton was at his best: he knew how to marshal arguments tellingly and present them simply. The carrying out of the det ails of a plan based on discrimination would be immense, the difficulties insurmountable. Further, discrimination was unconstitutional; it ran counter to the position of Congress, expressed as early as 1783. Most important of all:The impolicy of a discrimination results from two considerations: one, that it proceeds upon a principle destructive of that quality of the public debt, or the stock of the nation, which is essential to its capacity for answering the purposes of money – that is, the security of transfer; the other, that, as well on this account as because it includes a breach of faith, it renders property in the funds less valuable, consequently it induces lenders to demand a higher premium for what they lend, and produces every other inconvenience of a bad state of public credit.Hamilton then went into great detail on a number of technical matters: how the state debts were to be assumed; the different methods of funding; what sources of revenue could be tapped for i nterest payments and debt service. In connection with the last, he proposed to set aside receipts from duties on imports and tonnage, and impose new taxes on wines, spirits (including those distilled within the United States), teas and coffee. Wise politicians, he had noted in one of his earliest memoranda, ought to â€Å"march at the head of affairs,† and â€Å"produce the event†.How then produce the event? He had, if possible, to contrive measures which should be immediately and strikingly effective, and at the same time provide a basis for permanent development. The exigencies of the moment, however, were decisive. To restore the public credit was the first step toward buttressing the national government. The measures Hamilton adopted, all directed to this one purpose. In his Report on Public Credit (1790) he advocated full payment of public debts, including those incurred by the States â€Å"as the sacred price of liberty.† He would thus â€Å"cement the Un ion† by establishing the national credit, and by enlisting the support of all holders of public securities. In his Report on a National Bank (1790) he revived, in new form, the project of his Letter to Morris of 1781. He remembered how an English government, after a revolution, had chartered the Bank of England, in order to solve its financial difficulties, and at the same time to solidify the Whig mercantile interest in its support. By incorporating a similar syndicate he could accomplish the same purposes.He must of course draw upon the â€Å"implied powers†; he had long since seen that only thus was it possible to meet the needs of government. In his famous Report on Manufactures ( 1791) he proposed government aid to â€Å"infant industries,† in order to assure in war a â€Å"national supply,† to establish economic along with political independence, and in general to develop the national resources. Contemplating a wise central management of the whole Am erican estate, he foresaw local swallowed up by national interests in a country self-contained and self-sufficient.In a letter written near the end of his career Hamilton struck an unusual note of despondency. â€Å"Mine,† he says, â€Å"is an odd destiny. Perhaps no man in the United States has sacrificed or done more for the present Constitution than myself; and contrary to all my anticipations of its fate, as you know from the very beginning, I am still laboring to prop the frail and worthless fabric†¦. Every day proves to me more and more that this American world was not made for me†¦. The time may ere long arrive,† he adds, â€Å"when the minds of men will be prepared to make an effort to recover the Constitution, but†¦we must wait a while†. Hamilton was clearly undervaluing his own labors. If he seemed to fail, it was because he had gone too fast and had neglected elements of the problem which to the country seemed essential. Hamilton's idea l conception of government was never realized, but it has perhaps made some contribution to the general theory of politics. By a recent writer it has been identified with that of Hobbes – the â€Å"leviathan state†. With this indeed it has something in common – in its outlook, even in its principles.Hamilton believed in an undivided and indefeasible sovereignty, and in the subject's duty of disciplined obedience. He believed it the duty of the sovereign jealously to protect its own sovereignty, and to provide for the subject's welfare by well considered and strictly enforced laws. He believed in a wise and benevolent paternal government. Not, however, in an absolute one. Taking over the conception of the strong state as he found it in Hobbes and elsewhere, he modified it to suit his own purposes, by adapting it to American conditions, by attempting to make it at once strong and responsible.He clearly added to it a new element in combining it with universal manho od suffrage. He took care to introduce also other principles of representation and carefully devised safeguards on the popular will. Thus he sought to make his state not only powerful and permanent, but balanced and responsible – indeed the more permanent because balanced and responsible. He attempted to reconcile apparently conflicting, but, as he thought, essential principles by turning the leviathan state into a republic.Though not in its fulness realized, his conception has influenced the political thought not only of America but of Europe. Confidence had been destroyed under the Congress and the Confederation; and to its restoration Hamilton set to work at once. In less than three years, as the Secretary of the Treasury, as the result of a series of masterly reports all but one of which ended in legislation, Hamilton laid the basis of the financial integrity of the United States. His brilliant mind ranged over every aspect of the government's needs.He concerned himself w ith the debt – its assumption, consolidation, funding, and management and redemption; he watched the revenue inflow – recommending and obtaining new sources when government outlays increased; he pressed for and obtained the creation of a national bank – to act as a government depository and lender and to safeguard the money supply of the nation; he established a mint – thereby fixing the gold-silver ratio and assuring a bimetallic standard for the United States; he worked ceaselessly to attract foreign capital into the United States – to provide the funds for private banking institutions, public works projects, even manufacturing.

Philippine Independent film Essay

Background of the Study Since today is a fast changing world and that media are a big influence to what the society is now, Philippines has no escape to this impact. As a matter of fact, Philippines is one of the countries most influenced by media. From the latest trends of fashion down to which dish washing being used is based on what is seen and heard from different mediums. The media either as forums in which important issues are debated or as storytellers that carry beliefs and values across people, space, and time are central to the creation and maintenance of our various cultures (Baran, 2012). The audiences can take an active role in shaping the culture in the mass communication process that at the same time, shapes them. Media, particularly television are used by media practitioners and media audiences for mass communication purposes to further important social, political, or cultural bases. Television is one of the most used medium today. Watching movies is the cheapest form of entertainment for th e Filipino masses. It affects and echoes what the society is now. From teleseryes to  advertisements, the television has this impact to the viewer’s mind consciously and unconsciously. Thus, giving the media the responsibility to offer the audience ethical and valuable information. A film acts as a medium of communication in the form of language, by means of signs which are used to express the inner reality of movie makers. These are certain values contributed or communicated by movies and they are either beneficial or harmful to the total development of viewers (Maligalig, 1997). Mass Media is one of those factors that affect a person’s value formation among themselves, particularly among the youth. Since Filipinos are fond of entertainment and the television itself, we are easily moved by the fast growing industry. Along with this fast growing industry is the much wider acceptance of audience to the messages conveyed by media. According to Rodman (2006) people become increasingly dependent on media and media content to understand what is going on around them, to learn how to act meaningfully, and to escape. Read more:  Philippine Cinema Analysis Today’s generation, the most current subject is the social and political status of the country, may it be a trend in social media about issues such as sexuality and whether it may be posted as positive or negative. Along with this growing film industries is the freedom of expression to which the Philippine independent film is known. In accordance to this freedom of expression the local film industry has the sky as their limit to whatever they are to portray in their works. Philippine cinema, in short, appears to have reached full circle: it is at the stage of refining and formulating its own conventions and, in the process, getting in close contact with the ferment in the other arts and at the same time, the serious critical attention and concern of people with a broader interest in culture. This is inevitable; as an art form the cinema in the Philippines can no longer remain isolated from the main current of sensibilities and ideas that shape other artistic forms, such as lit erature, painting, the theater, etc. Neither can it fly from the actuality of social life which, after all, is the source of all artistic expression (Daroy, 2014). Philippine independent films being independent to the messages they want the audience to convey must be aware of how they portray their subjects, particularly political and social issues. This is probably the most sensitive topics that the country is facing for many years and in line with this, media are a big contributor to how the people perceive this kind of  medium. In today’s media, movies and films are very well thought and planned that it is not impossible for them to enter the minds of the viewers. It somehow affects and changes their own perceptions about things, may it be positively or negatively. But another concern is how well the viewers are aware of this kind of issues. They can easily take in messages sent by movies or films but cannot filter which is to enter and which is not. As an art form, film reflects the culture and the beliefs of the people it caters to and most of the times is the one who shapes their consciousness (Daroy, 2014). The Philippines is a palimpsest where traditional, modern and postmodern influences manifest themselves contemporaneously. Its politics is traditional, its culture modern and its media postmodern. Understanding the role of new technologies, such as digital media, under circumstances requires an appreciation of incommensurable factors that are nevertheless intercalated. The surface of Philippine politics appears imperturbable but underneath it, notions of the political are being reformulated as a consequence of the new media and its globalizing influence (Pertierra, 2012). As a communication student, the researcher would want to gain more knowledge about the Filipino’s level of awareness to independent films. Whether it mirrors the reality and situations that is happening around or is it just another mere entertainment for them. Indie films as what it is usually called, tackle real life sensitive issues that the society experience. Most commonly they are known for bold exposures of reality. Revealing the truth and setting no boundaries, making it as realistic as it can. But as generation changes so does the film industry. Nowadays, we are inside the mainstream era wherein almost everything in televisions are for trends. On making films that either feeds intellectual hunger or satisfies escapist entertainment lies a very curious and questioning fascination of how Filipinos and the human beings in general relate to each other and to the world. Due to an intellectual hunger that needs to be fed, Philippine independent films confronts real life issues that the society experience while mainstream movies offer the mass market escapist entertainment which divert away from reality (http://www.studymode.com/essays/Philippine-Independent-Films-Versus-Mainstream-Movies-1049850.html., pg. 1). In this generation where indie film is being widely accepted, produced and even nominated in some known film festivals  and gain v arious awards, the researcher considered that it is timely to make a study of Philippine independent film and how it is used as a medium in portraying the country’s political and social issues. Statement of the Problem This study aims to find out the nature of Philippine independent films, how they feature the country’s political and social issues and how they affect the viewers. Specifically, it seeks to answer the following questions: 1. What is the demographic profile of the respondents in terms of: a. sex? b. age? c. religion? d. nationality? e. civil status? f. educational attainment? g. profession? 2. What is the level of exposure of the respondents when it comes to Philippine indie films? 3. What political and social issues are portrayed in Philippine Independent Films? 4. What is the level of effectiveness of Philippine independent films as: a) watchdog? b) forum for exchange of opinions? c) teacher? Significance of the Study Since indie films are racing up to the top and is now more appreciated by the audience, this study would benefit most Filipino viewers. Since it aims to tackle the social and political awareness of Filipinos on what they perceive from Philippine independent films. It can give them consciousness that what is portrayed in televisions are true or not. Give them evaluations to how they will filter the freedom of expression through films and awareness to their contribution to the society’s issues. Specifically, people behind the media can benefit from this study. Since they are a great impact and influence to the viewers. Their awareness and ethical values to how they affect the audience with their works whether it is proficient and  educational or just another form of entertainment that allows the people to escape the real problems of life. Also, this study would also benefit communication students that will give them awareness that they are big contributors in shaping the society. And that it all depends in their ethical values and ability to deliver efficient films or mediums to the people. To the local mass media which are mostly the audience of this films. For their awareness of the importance and out-turn of such mediums and their contribution to social and political awareness. Scope and Limitations The study focuses on the Philippines political and social issues as portrayed in indie films and as perceived by the audience. The researcher will use four Indie movies which are randomly selected by the researcher. The researcher will conduct a film review for the respondents and will be conducting a survey based on the film the respondents watched. Though this study focuses on the social and political issues portrayed by Indie Films, it also aims to study other aspects indie film features concerning the country’s culture in the film industry to give further and broader knowledge about the Philippine indie film. The study’s locale is the Manuel S. Enverga University Foundation in Lucena City. The respondents of the study are students enrolled in Art Appreciation class, Sociology class, Ethics class, Society and Culture class and professors from the College of Arts and Sciences who are advisers of the chosen classes. Theoretical Framework The attitude change theory is adapted from psychology. Mass Communication theorists adapt these borrowed theories to questions and issues in communication. People’s behavior with regard to issues more important— democracy, ethnicity, government, and gender roles, for example is influenced by the attitudes and perceptions presented by our mass media (Baran, 2012). In respect to this theory, mass media being highly influential has a great impact to how the audience will see and understand messages delivered in Indie Films. Meanwhile the magic bullet theory, from the name itself ‘bullet’  conceptualizes on the idea that, whatever the media portrays it is easily accepted by the audience. Like a bullet that easily strikes. So, in this case whatever idea it is delivered in a social and political indie film, it is no surprise that the viewer might have a sudden change of perception towards his own. On the other hand, cultural theory has the underlying assumption that our experience of reality is an ongoing, social construction, not something that is only sent, delivered, or otherwise transmitted to a docile public†¦ Audience members don’t just passively take and store bits of information in mental filing cabinets, they actively process this information, reshape it, and store only what serves culturally defined needs (Baran, 2012). Audiences still filter what they hear and see in films. Issues being tackled in Indie movies are relatively events happening in the real world. So, it depends on the viewer whether it is the truth for him or not. Dependency theory argues that especially in our complex and changing society, people become increasingly dependent on media and media content to understand what is going on around them, to learn how to behave meaningfully, and for escape (Baran, 2012). So, Indie films features the culture particularly the social and political aspect of the country, and becomes a way to inform people about the issues being compromised. Related to this is the agenda setting, a theory that argues that media may not tell us what to think, but media certainly tell us what to think about. Television is an effective medium where the message is left for the audience to think about, unconsciously affecting the way they perceive things. This falls to cultivation theory which states that television viewing can have long-term effects that gradually affect the audience. Their primary focus falls on the effect of viewing in the attitudes of the viewer as opposed to created behavior. Media, movies in particular has that certain power to cultivate us with the messages they bring. Cultivation theory as the idea that television constructs a version of the world that, despite its potential inaccuracies, becomes the accepted reality simply because the culture believes it to be true. Similar to this is social-learning theory which tells that people can learn new ideas and behavior from watching other  people. Though actions are learned and seen on television, we cannot keep the viewers from adapting the culture of the characters in movies. Showcasing new ways of talking, dressing, socializing etc. which are different from the culture that the viewers were accustomed to. For example is the way Filipinos are today, generally the teens in their way of socializing and being liberated which is adopted from American films. Conceptual Framework Mass Communication theories such as attitude change theory, magic bullet theory, cultural theory, dependency theory and agenda setting theory. All theories that explains the role of mass media in cultivating and affecting the audiences, the families and individuals. Yet, it is hard to measure the level of influence social media has given the viewers’ when it comes to social and political issues that is conveyed in indie films. Philippine independent film is part of the mass media which cultivates and transform the way people see and perceives the social and political aspects, which can be considered as the most controversial issues today. People respond differently to films depending upon their gender, race, class, sexual orientation, and personal background. Since this art form of sending messages is part of the social media and considering the mass communication theories, it can have comparative effects in social and political views and the method of their understanding and acceptance to this matter and how it happens. To further explain the background, the researcher prepared an illustration that will serve as the conceptual paradigm. Figure 1. Conceptual paradigm of the study. Definitions of Term The following terms are made for clarity and more understanding Aspect as used in the study, refers to a particular part or feature of a matter Awareness means the state of having knowledge of, understanding of, appreciation, recognition, perception, or familiarity with a particular matter (http://www. thefreedictionary.com/awareness). Culture means a refined understanding or appreciation of this (Compact Oxford English Dictionary, 2003). Effectiveness means existing in fact, though not formally acknowledge as such (Compact Oxford English Dictionary, 2003). Forum refers to meeting or medium for an exchange of views (Compact Oxford English Dictionary, 2003). Impact is a marked effect or influence (Compact Oxford English Dictionary, 2003). Indie film as used in this study is a film produced not belonging to a major record company Influence refers to the power or ability to affect someone’s beliefs or actions (Compact Oxford English Dictionary, 2003). Knowledge refers to information and skills acquired through experience and education and awareness or familiarity of a fact or situation (Compact Oxford English Dictionary, 2003). Political refers to the government or public affairs of a country (Compact Oxford English Dictionary, 2003). Portrayal means a representation or act or process of depicting or portraying (http://www.thefreedictionary.com/portrayal). Sensitivity as used in the study refers to the sensitivity of a person towards a given matter Social relating to society (Compact Oxford English Dictionary, 2003). Teacher as used in the study refers to a medium where knowledge or experience is acquired Watchdog refers to a person or a group that monitors the practices of companies providing a particular service or utility (Compact Oxford English Dictionary, 2003). CHAPTER II REVIEW OF RELATED STUDIES AND LITERATURES This chapter will discuss related literatures and studies that will support the research. These studies will be contributions of information, facts and ideas regarding the Philippine independent films and how it perceives social and political issues in the country. RELATED LITERATURES Film is an artistic language which is expressed by means of images in motion, with or without sound (http://dirp4.pids.gov.ph/ris/taps/tapspp0103.pdf). Films have a historically determined form and structure that create meaning and they have a complex set of conventions to communicate meaning and make it accessible. We as viewers have helped create the structure and conventions of films by enjoying what we see on screen and wanting to see more of the same. Like all aspects of popular culture, films develop out of a curious kind of negotiation process, in which filmmakers attempt to understand what we want to see, and we let them know if they are right by buying tickets and renting videos (Kolker, 1999). There are many things in our lives that we don’t want to take seriously. Movies are one of them. We go to the movies to be entertained, scared, grossed out; to make out, spend time, have something to discuss afterward. But we don’t often want to think about movies as a serious part of our emotional or intellectual lives, or even treat them with the same intensity we use when we discuss sports or politics. Outside of a film study course we rarely hear other people engaged in a discussion of films that goes much deeper than plot or characters (Kolker, 1999). Film is not only entertainment but is part of industrial and political culture (Kolker, 1999).  All nations, our own included, understand the power of film and television to influence their people, to propagandize values and ideologies (Kolker, 1999). The unstable nature of the country is reflected in the film industry. The prospects of good films in the Philippines, according to Red, is very bleak. But he stresses, that there are encouraging signs. Whenever foreign film festivals come around, the low-budget films of alternative Filipino moviemakers are invariably invited. That fact is a clear sign, says Red, that good filmmaking has managed to endure – that in the general garbage heap of the Filipinos, a few worthy gems still manage to shine. Movies are a powerful force in Philippine society. Movies, more than just a source of entertainment, reflect a nation’s personality. On the silver screen takes shape all the hopes, dreams and fantasies of the common man: legends, love, the stuff of myths and make believe. Its heroes become larger than life, often attaining the stature of demigods. They are looked upon as  role models, serving as resources of inspiration (http://dirp4.pids.gov.ph/ris/taps/tapspp0103.pdf). In the constantly changing world of the Filipino film industry, film festivals have become windows through which the Philippines let the world see its screen images. It leaves a glimpse of ideas that tackles the issues of the country. Film making plays a major role in our industry right now, it leads into the development of the Filipino culture in terms of creativity and artistry. It may lead on reaching different people’s perspectives, and opens the mind of the people about what is really happening in the society. Indie films create a huge impact not only in the country but also internationally. It catches a lot of attention even without entering the mainstream, simply because the industry has elevated into a different level already. The writers evolve as well, gaining new ideas, different perspectives, and a lot more stories. Artistic form is best thought of relation to a perceiver, the human being who watches the play, reads the novel, listens to a piece of music, or view the film. Perception in all phases of life is an activity (Bordwell & Thompson, 2004). Movies are a powerful force in Philippine society. Movies, more than just a source of entertainment, reflect a nation’s personality. That is why it is all the more saddening to note the dismal state of our movie industry. Each week, we are confronted by a sordid parade of sex, violence, and asinine comedies (http://dirp4.pids.gov.ph/ris/taps/tapspp0103.pdf). To say that independent filmmaking has become the soul of Philippine cinema is no longer an exaggeration. For years, Filipino independent filmmakers like Kidlat Tahimik (Perfumed Nightmare, 1977), Raymond Red (Anino, 2001), and Brillante Mendoza (Kinatay, 2009) among many others have received critical acclaim worldwide. As film festivals, competitions and distribution channels such as Cinemalaya and Cinema One have motivated young maverick filmmakers in recent years, indie films have become synonymous to creative content and perspectives for many Filipinos today. Although the Philippine indie film industry has come a long way from its early developments in the Marcos era when realistic portrayal of Filipino society in the arts was not considered â€Å"beautiful† by the dictatorship, government support is still lacking to sufficiently help  indie filmmakers (http://film.culture360.asef.org/magazine/in-focus/the-situation-and-directions-of-philippine-independent-cinema/#sthash.vFxrZDtu.dpuf). According to Bohn, Hieber and Unguraid (2000), along with sleep, work and school, mass communication consumption are the activities that dominate Americans’ lives and that it consumes about one-third of the average day The rise of Philippine Independent Films may have been a big step for inspiring Filipinos who wants to captivate their audience through what their perspective is when it comes to what is going on around them. On trivial escapism is by a very curious and questioning fascination of how we Filipinos and the human beings in general relate to each other and to the world. Whether they are about social commentary, political statement, psychological study, or keen insights into human relationships, all of these topics represent controversial subjects that are catered specifically to niche audiences and markets (http://www.lideshare.net/dmonalon/philippine-indie-films-7622088). In the end, what distinguishes independent cinema is its priority for artistic endeavor (over financial gain, vis-à  -vis mainstream cinema) while still being accessible to the audience (vis-à  -vis alternative experimental cinema). Each filmmaker attempts to show his own story in an original way (http://film.culture360.asef.org/magazine/in-focus/the-situation-and-directions-of-philippine-independent-cinema/#sthash.vFxrZDtu.dpuf). According to Film.Culture.300.org., there have been several issues on Philippine independent filmmaking that have become apparent especially after its emerge a few years ago. One of these is the prevalent theme of poverty that exoticizes, even exploits, Filipino poverty. As said by a local Indie writer, Paul Sta. Ana, that the main issue here is the intention of the filmmaker which, he admits, is hard to determine. The question is whether filmmakers are producing these films because they want to reveal Filipino reality or they seek the attention of international film festivals. He says that context is crucial not only in conceptualizing and presenting the  material of the film but also understanding the subject position of the filmmaker. RELATED STUDIES The first decade of the twenty-first century is, without a doubt, a turning point or Philippine cinema. The relations and dynamics of the nation and its cinema have changed dramatically in the face of the democratization of the medium. Digital technology has shifted the landscape of production, distribution, and consumption of films in the country and has ushered in a new revitalized wave not only of independent cinema but also of studio and mainstream production towards an encompassing national cinema (Tiongson, 2013). Our films not only manifest our ingenuity, passion and creativity as a person; they also reflect our sensibilities, aspirations, and hopes as a nation (Tiongson, 2013). Philippine movies plays a vital role in the society. It has the power to build or destroy the society and its people, because film is a very influential medium. Movies as a form of artistic expression draws the widest audience because this is a very affordable kind of entertainment. For two hours or more, one could have some time for fun and relaxation (Corazon, 1996). But quality entertainment seemed hard to achieve nowadays. The filmmakers’ standards and purposes have changed, same with the moviegoers. Those good old days of the movie industry were gone. Excellent films are rarely produced and exhibited in the country. Accountable for this were the moviegoers who settle for cheaply-made flicks, and of course, the producers who cater to the public’s wants and desires to be able to gain profit. Film as an art form can transform an individual, a society, a nation. However, we have to stress the real definition of art – that it is a construct. The theory, procedure, production, dissemination and function of art (film, painting, music, dance, theater, crafts, etc.) are created or produced by individuals who are formed by the influence that perpetrate a western-based knowledge about the world and realities (Durian, 2013). It is not so much the fact that the characteristics of a country’s cinema reflect the peculiarities of its society which accounts for this relationship, but  rather the longer and less obvious facts that the artistic and moral worth of movies as a popular medium ultimately corresponds to a society’s collective mentality (Maligalig, 1997). Movies in our national experience have been composed of Foreign and Local film production, and this is a dichotomy which exist to the present day. Whenever we talk about films, audiences must be the one to choose whether they go for foreign or local films. Since we are Filipinos, we should patronize our own Tagalog movies, although Western films has its influence to our local movies. â€Å"The content of the movies does not seem much to determine the responses made and that the movie provides a powerful stimulus to fantasy life† Wallans Simpson. â€Å"Movies influenced them in regard to manners, social relations, morals, vocations and self-improvement. Invitation seems to be the single factor most apparent in their responses. After viewing a film youth are inspire to try to be like the hero, or influence their action behavior and conduct† Fleege. The effects of a movie presumably depend on the learning of material presented to members of the audience, and intelligence related ability to learn, but also it is related to other factors determining the effects of a movie. The more intelligent would be expected to be b etter in seeing general implications of the material presented even where conclusions are not explicitly drawn by the movie (Maligalig, 1997). Movies reflects the natural elements of life. Sometimes it portrays the reality of life. Furthermore, it encourages us to witness the facts and to tackle our beliefs. The influence of the movie is not only through beliefs. The influence of the movie is not only through the eyes of the viewers but also to their whole personality. It may affect the attitudes and behavior of the viewers. The encouragement of the movie makers to the viewers to the messages to the movie makers becomes negative. Why? The purpose of the movie makers is to persuade the audience and the audience purpose is to be entertained. Whatever the message is, either positive or negative, the viewers must be the agent on how to react to it. The negative effects of movie brings the viewer’s more to action (Maligalig, 1997). Mass media are capable of affecting, influencing and changing our attitudes and behavior. Whatever message id presented to us is said to have a powerful success that may either be negative or p ositive depending on how it is presented and how we are going to react to it (Maligalig, 1997) Movies, films and cinema were  aspects of art. Movies become an even more powerful medium for entertainment and the transmission of ideas, it projects reality and the illusions of reality on theatre scenes, in TV sets in millions of homes, in schools, classroom and in building walls in isolated villages (Maligalig, 1997). Viewers and moviegoers are those people who go for watching films and movies. However, they classify as the receiver and the destination whatever the message is. Whenever we talk about messages, it creates knowledge and information which will become the receiver’s thinking and how to react to it (Maligalig, 1997). Under this condition, the viewers will not be benefited and will emerge as losers in the end. Why? The producers will continue making money with their low budgeted and cheaply made flicks. Not to mention the negative effects entailed by these types of films to the viewers. Hence, the moviegoers should rise from their long sleep and demand for more quality pictures. Through this, we can help bring back those days of the Philippine cinema (Mendoza, 1996). CHAPTER III METHODS AND PROCEDURES This chapter tackles about the techniques and procedures that will be used by the researcher in coming up with the study. It includes the research design, research locale, respondents, sampling procedure, research instrument, data gathering procedure, statistical treatment and the analytical framework. Research Design In this study, the researcher used a quantitative approach. Specifically, a reception analysis which aims to identify the aspect, and system of communication Philippine independent film has that dominates Filipinos when it comes to their perspective in political and social issues and how this films deliver their messages. Related literatures and studies will be analyzed in order to support and provide more information to the answers provided by the respondents together with the summarized findings of the questionnaire. Research Locale The study will be conducted in Manuel S. Enverga University Foundation because of its proximity and the availability of the necessary data. The researcher chose the locale because of the respondents’ abilities in answering the given questions. In order to get different perceptions coming from people from different backgrounds and culture the researcher would be conducting the survey to five different classes specifically; Art Appreciation, Society and Culture w/ FP, STD, HIV &ADIS, Socio-Anthropology, Philippine Literature and Ethics. Respondents The respondents of the study would be coming from several classes. Particularly Art Appreciation classes, Socio-Anthropology class, Society and Culture, and Ethics classes. Professors from this classes would also be given a questionnaire, believing that they have more experience and wider point of view and knowledge about the political and social issues in the Philippines and they would have more proficiency when it comes in interpreting Indie Films. The five classes were chosen in order to have answers coming from students with somewhat relevant curriculum which we can relate in understanding films, specifically Philippine indie film. And get different point of views as well from students from different backgrounds and have different attitudes. Sampling Procedure The sampling design used by the researcher is purposive sampling and random sampling. The purposive sampling is used to gather different perceptions regarding the study, this goes for the students from the different classes and the professors. And the random sampling would be used for the Mass communication students and Psychology students in order to have comparisons between the respondent’s reactions. This design is also used so that there would be a balance answer coming from those who study and familiarizes themselves with films and its effects on viewers and those who does not. Research Instrument The researcher will use a questionnaire in order to supply necessary information to complete the study. In order for the researcher to conduct an  interview and survey, the researcher will conduct a film review for the four (4) chosen classes. Aside from the questionnaires and copies of indie films, conclusions from different materials regarding Philippine independent film and articles about the country’s political and social issues will also be used in order to support the study. The researcher will also put her personal conclusion in addition of the study. Data Gathering Procedures The researcher gathered materials and information from books, internet sites, articles and related studies for further issues. Articles and related literatures will be analyzed in order to support the study. It is also used to widen the ideas and add knowledge for the study. Questionnaires will be distributed to the respondents to get perceptions. Later on, the researcher will analyze the gathered data and will interpret the information. The summary will be from the outcomes of the gathered materials information and from the interpretation made from the questionnaires. Statistical Treatment There will be two procedures in formulating the gathered data. The gathered data will be tallied and tabulated through the use of the following formula: This formula will be used for the demographic profile and in formulating the survey. 1. Percentage P=_f_ x 100 N where: P=percentage f=frequency/number of responses n=total number of respondents 2. Weighted Mean WM=∑fw N where: WM=weighted mean ∑fw=sum of the product of the frequency and the weight N=number of respondents REFERENCES (2013, 01). Level of Awareness on Philippine Independent Films.StudyMode.com. Retrieved 01, 2013, from http://www.studymode.com/essays/Level-Of-Awareness-On-Philippine-Independent-1346190.html (2013, 09). Philippine Cinemas in the 90s. StudyMode.com. Retrieved 09, 2013, from http://www.studymode.com/essays/Philippine-Cinemas-In-The-90S-39052510.html (2012, 07). Philippine Independent Films Versus Mainstream Movies: Intellectual Hunger or Escapist Entertainment?. StudyMode.com. Retrieved 07, 2012, from http://www.studymode.com/essays/Philippine-Independent-Films-Versus-Mainstream-Movies-1049850.html (2013, 07). Philippine Independent Cinema. StudyMode.com. Retrieved 07, 2013, from http://www.studymode.com/essays/Philippine-Independent-Cinema-1805617.html 2010, 12). Truthness in and of Filipino Independent Films: a Gadamerian Hermeneutical Approach. StudyMode.com. Retrieved 12, 2010, from http://www.studymode.com/essays/Truthness-In-And-Of-Filipino-Independent-518688.html (2012, 08). E xpectations on Independent Films. StudyMode.com. Retrieved 08, 2012, from http://www.studymode.com/essays/Expectations-On-Independent-Films-1070291.html (2012, 07). Film. StudyMode.com. Retrieved 07, 2012, from http://www.studymode.com/essays/Film-1048908.html (2013, 03). Sigwa. StudyMode.com. Retrieved 03, 2013, from

Marketing Planning (based on Apple Inc.) Essay Example | Topics and Well Written Essays - 2500 words

Marketing Planning (based on Apple Inc.) - Essay Example has been chosen as the organization and the new product is Apple’s I-TV. The report will highlight the proposed feature of the latest product and the entire process to develop and launch it in the market. The report will also highlight the marketing strategy and also the expected returns from the product. Table of Contents Table of Contents 3 Introduction 4 New Product development Process 5 SWOT 6 Marketing Objectives of the company 7 Segmentation and Targeting 8 Marketing Strategy 9 Implementation & Factors affecting it 12 Budget 13 Marketing Control 13 Ethical Issues of Marketing 14 References 15 Bibliography 17 Self Evaluation 18 Introduction The history of Apple Inc. dates back to the early 1976 when the company was established by Steve Jobs, Ronald Wayne and Steve Wozniak. The company is presently headquartered at California, USA (Yahoo Finance, n.d.). Apple together with its subsidiaries develops and markets desktop computers, laptops, portable music players, mobile comm unication devices and several other digital gadgets. Devices such as I-pad, I- Phone, Mac OS, I-pod are some of the invigorating products of Apple. The company has a worldwide presence and employs at around 370 exclusive Apple stores. Apart from the hardware section, the company also has a strong presence in the field of software. The software segment includes operating systems such as Mac OS and other utility and productivity applications like Quick time player, I-work and logic studio among others (Apple Store, n.d.). The company mainly distributes its product through whole sellers, retailers and Apple owned exclusive stores. Hewlett Packard, Dell, Google and Research in Motion Limited are the direct competitors of the company (NASDAQ, 2012). However companies such as Lenovo, Compaq, Toshiba and Hitachi are also considered as the circumlocutory competitors of the company. The aim of the report is to develop a new product and successfully launch it in the market with a sound market ing strategy. The product is also supposed to provide high return on investment in its initial stages. Now going by the prevailing situation of Apple, the company is mainly famous for its innovative products. Therefore the product which has been chosen for the course of action is I-TV, an innovative television. I-TV: A brief overview The proposed product I-TV is an extension of Apple’s innovative product range. The product will also mark Apple’s presence in the Television industry and can certainly pose a big challenge for the established players. The projected features of the product of the product are:- 3D display Widescreen Strong Audio and Video output Look of Apple The most important feature and the Unique Selling Proposition of the product is that it will be capable of broadcasting all the digital channels of the world. As a result users can enjoy thousands of channels. New Product development Process Nowadays organizations are faced with increased level of compe tition within the industry (Monczka, 2000, p.1). There are even competitions from the foreign players as well as local players apart from the established domestic players. Hence it becomes necessary for an organization to undertake new product development in order to hold its land in the industry and perform its operations effectively in the market place. The new product development process starts from idea generation and continues till commercialization of the product (Boone & Kurtz, 2011, p.395). The stages are briefly

Descartes First Meditation paper and Moore's Certainty paper Essay - 2

Descartes First Meditation paper and Moore's Certainty paper - Essay Example Therefore, this is a research paper with detailed information regarding different issues at hand. Studies show that, equity financing is a method or means used to generate share capital resources from external investors (Coyle 2002, p. 46). A general assumption is usually made when sourcing for equity finance, where long term and medium profits is the key target after the whole process of equity financing is completed. The major circumstance that surrounds any new business, which leads it to source share capital in this way, is because Alpha Personal Care Systems is not in a good position to pay loan interests at its start. This is because the share capital needed for core activities that will make the company overcome existing market challenges and come up with unique products at affordable (Peter 2006, p.43). There are various sources of share capital, which include venture capitalists and business angels. Take a critical look at the two serious sources, studies reveal that there advantages and disadvantages of adopting the use of one the sources as equity finance generator (Doug 2009, p. 86). To begin with, Peter and Julie`s new company will enjoy the advantages of using business angel as share capital or equity finance resource (Pinson 2008, p.30). Naturally, business angels fancy channeling their funds on high-risk entrepreneurial firms. Secondly, because Peter and Julie prefer getting small amounts of money for equity capital, it fall well within the business angel`s interest as the business angels consider funding small amounts that fall within the preferred equity finance gap to enable new venture launch. This is a big advantage as there will be minimal foreign impact on Alpha Personal Care Systems in terms of investments and decision making in the future. Every good source of finance has its disadvantages, in the case of Peter and Julie`s selection of business angels has a few disadvantages (Jefferson 2001, p.48). To

Viewing the Globe Research Paper Example | Topics and Well Written Essays - 500 words

Viewing the Globe - Research Paper Example I’m primarily a subsistence farmer, which involves growing enough crops and rearing livestock for my family to live off. I also work 8 hours a day on a local cocoa plantation, but pay is poor, and I only earn $3 per day. In the evening, my wife prepares our family meal. My favorite dishes include stews and fufu, which is a dough-like combination of plantains and cassava or yams, sometimes accompanied by freshly made soup if we have enough food. Vegetables and rice are other important staples of my family’s diet because they are cheap, easy to grow and high in energy. My family rarely buys groceries in shops because we can’t afford them. However, we trade items to get household goods we need. For example, my youngest daughter caught a virus last month, and I traded 8 pints of milk with the local chemist for the medication she needed. The weather is a big challenge and threat to our subsistence farming. The dry season occurs from November-March, with temperatures e xceeding 30Â °c. Last year, an extended draught destroyed half of my crops, which sadly resulted in our youngest child dying of malnutrition.

Definition Argument Essay Example | Topics and Well Written Essays - 750 words - 1

Definition Argument - Essay Example The thought of a private word used in my generation is awesome. If an older person gets online, they will not know what woot means. The term "w00t" (pronounced, and sometimes spelled, "woot"; IPA pronunciation: [wuË t]) is a slang interjection used to express happiness or excitement, most often expressed via the Internet. (Wikipeida 2006) An interjection similar to "YAYE!" or "Woohoo!" used to express joy or excitement, usually about some kind of accomplishment. Primarily used by gamers, spreading rapidly to anyone who chats online. (URBAN dictionary 2006) The current-day use of the word w00t stems from hackers in the early to mid 80s.While communicating with each other groups of hackers such as Razor1911 would need lingo which nobody else would be able to understand to express milestones in their hacking. One such milestone was gaining root access, but the term rooted or "gained root access" was easily understood so the term was changed to w00t to help disguise. Because of the difficulty of "rooting" many times the term w00t would be much in a celebratory tone. It later evolved to simply be a celebratory remark rather than a hacking milestone. (URBAN Dictionary 2006) One game on the Internet is â€Å"World of Warcraft†. I enjoy playing this game. Whenever someone wins, they furiously typed woot. Even though at first I did not know what it meant, I would reciprocate. Eventually woot has become part of my online vocabulary. Woot became a word with meaning to me. Even if it is not in the dictionary, woot is real to me. That makes it a word to me, but not everyone plays games online. The reason I chose and like woot is its conveyance of my exact emotion, even though it is absent from the dictionary. How do you explain the ecstasy of defeating unseen people on the Internet? I know all of my friends’ screen names, but most I only know online. That feeling cannot be articulated by the â€Å"real world’s† dictionary. All of gamers my age use this

Personal Development Plan. Advancing Career Development Coursework

Personal Development Plan. Advancing Career Development - Coursework Example These include sparking the audience’s interest and presentation practices that respect the audience’s time. Use Toastmasters international articles, which offer information on oratory skills improvement, including how to deal with audiences that are distracted by capturing their imagination (Turner, 2013: p40). One excellent resource to improve networking skills is PLNs technologies that offer functionalities like communication and presentation with one’s peers that one can adapt and change to suit their needs (Turner, 2013: p46). It allows learners to structure complex environments of content and people according to their preference. Skill layer technology solutions, a social network management tool, will also be used to enhance communication with individuals within my network, as well as to remain in touch with them (Turner, 2013: p47). Ability in this skill will be measured at the end of the academic year. This is because it is only during this period that I will have met most of the important people to my academic and future professional career. It is also possible to assess one’s understanding about commercial realities and business benefits by participating in discussions about the related industries, as well as in the comment sections of most business-oriented websites like the WSJ. To improve on this skill, the mindTools.com website offers concentration strategies and tests that help to identify distracters in the environment and offers ways to adopt new strategies (Smale & Fowlie, 2012: p20). Ability in this skill will be evaluated towards the end of the school year in October and November. This is because this period is the most important for finding self-motivation by applying aspects of the skills as learnt over the semester. The Self-Regulated Strategy Development tool has persuasion maps. These are interactive online tools that enhance the student’s ability to map

The Real Cause of Conflict Essay Example | Topics and Well Written Essays - 1000 words

The Real Cause of Conflict - Essay Example Over the years several psychologists have developed tests to evidence and describe the different personality types, including Jung, Myers-Briggs and the Big Five Personality Tests, which is now the most extensively acknowledged and used model of personality. The Big Five was developed in the 1970's by two different research studies which though completed differently came to similar conclusions: that a majority of personality traits can be defined under five broad themes, extroversion, emotional stability, orderliness, accommodation and intellect. All other personality traits can be correlated to one of these independent personality traits (Howard & Howard, 2007). However, there is a weakness with this theory, as researchers have not been able to completely agree on what exactly the fundamental aspect of each personality trait is (Howard & Howard, 2007). People frequently seek and admire personalities that are different from their own, and being appreciative to these positive attributes they have may hinder them to realise it could cause stress and be a significant contributor to disagreements. Usually people seek out individuals who fill these personality differences, in which to have personal or working relationships with. A lot of people who have personalities where they are exceptionally well-organized are often drawn to partners who have a preference to handling situations in an easy going and effortless manner. In comparison rational, sensible thinkers prefer affectionate, sensitive partners, and vibrant extroverts may have a preference for strong, quiet people (Landau & Landau, 1997). The same can be apparent in working relationships between co-workers. This is most likely because they perceive their counterparts as being more relaxed at managing situations they themselves would find hard to achieve (Landau & Landau, 1997). As Smallwood (2009) states, differences in individual personalities can work to an advantage in teamwork, as there is an chance for the team members to merge together, not in the case that everyone thinks the same and agrees, but that everyone's individual strengths and abilities can work together to create a stronger, and more effective conclusion or solution to the problem they are working on. HowveHHowever, these personality differences can also cause significant problems when working in a team, as they clash rather than compliment each other (Smallwood, 2009). These problems may occur when one individual feels that their way is the only 'right' way to do something. However, as evidence shows there is always more than one way to reach the same result, and an individual can learn a lot from watching how another person achieves these results. Smallwood (2009) suggests that teams do require different personalities to produce an effective work environment where the different attitudes and abilities produce an effective whole, from its different parts; however, it is easy for an individual to become judgemental of another team member who does a task in a different way from which they would, rather than appreciating the differences. In addition, team members will sometimes judge the behaviour of a co-worker, by assuming they are feeling a certain way because of their outward behaviour. For example, if a co-worker is quiet, the individual may assume that they are angry, as this is how they

Law specialism Incorporated - legal firms and internships Essay

Law specialism Incorporated - legal firms and internships - Essay Example (See Appendix I – Summary of Allen & Overy’s Requirements on page 11) Clifford Chance offers 4-weeks summer and winter intern schemes to all students who are enrolled in Bachelor of Laws (LLB), Master of Laws (LLM), and Graduate Diploma in Law (GDL) courses at the universities in England (Clifford Chance, 2013a, 2013c). Basically, the 4-weeks summer and winter intern schemes facilitate the law students to learn more about how it is to work for Clifford Chance. Even though Clifford Chance is encouraging both law and non-law students to apply for internship during their final year; a significant part of their recruitment and selection process and qualification is to complete their degrees (Clifford Chance, 2013a). After completing the internship programme, students are anticipated to submit their application for trainee solicitor contract (Clifford Chance, 2013b). Freshfields Bruckhaus Deringer offers 3 summer vacation schemes (Freshfields Bruckhaus Deringer, 2013a). ... In case the applicant is not a law degree holder, Freshfields Bruckhaus Deringer requires the applicant to enrol in Graduate Diploma in Law prior to LPC (Freshfields Bruckhaus Deringer, 2013c). To qualify for the 4 weeks internship program at Linklaters, the applicant should be at least on the 4th or 5th year in law-related courses (Liklaters, 2013). In general, working for long hours can be harmful to one’s health (Stevens, 2013). Even though all members of the â€Å"Magic Circle† has their own unique formal policy when it comes to the recruitment and selection process of law students who wish to apply for an internship programme, only Linklaters requires the applicants to let their parents sign the parental consent form (Social Mobility Foundation, 2013). Likewise, only Linklaters clearly stated the no smoking and drinking during the internship period and anyone who will be caught misbehaving (i.e. fighting, etc.) will automatically be disqualified for the said progra mme (Social Mobility Foundation, 2013). For applicants who wish to apply for the 2-year training contract at the Slaughter and May, applicants are required to complete their law degree or pass the GDL or Common Professional Examination (CPE) on top of the Postgraduate Certificate of Laws (PCLL) (Slaugther and May, 2013a). The recruitment and selection process of the â€Å"Magic Circle† members are done formally. These firms require all applicants of training contracts to be on their final year in school. Interns’ salary or wages varies from one firm to another. For instance: Both Linklaters and Slaughter and May offer ?300 per week for their summer vacation programmes whereas Clifford Chance offers

Demonstration speech on paper airplane (The Stealth ) Essay

Demonstration speech on paper airplane (The Stealth ) - Essay Example Spreading the paper on the desk, hold the four edges and fold them to the center each at a time. Holding one half of the square paper, hold one make open the other side and make diagonal creases from the center to the edge of the paper and then flattened. This is then repeated on the other side of the paper to produce four flaps. After that, shift to of the flaps away and the whole work is folded into two after which the other two flaps are folded inversely. This is then followed by folding the larger flaps along the longer diagonal. At this time, the smaller flaps are inside reversed so that the tips of all the flaps point in one direction. To improve appearance of the paper aircraft, the four tips are folded inversely making edges flatten but ensuring that each pair of the flaps is of same height. Doing this is a bit challenging for beginners but with practice, you can comfortably fold the tips even when using small pieces of paper. Having done that, fold the paper from the tip of the aircraft to the front edge of the front flaps. Taking a look at the rear bottom edge of the aircraft, there are creases, which are inverse reverse folded. At the base of the front flaps, the crease available is inverse reverse folded to provide a landing surface. This is the followed by separating the rear wings and the paper aircraft is ready to be flown1. The making of a paper stealth aircraft is demanding and thus challenging for beginners. Despite this, with proper practice, perfecting is achievable. I am very grateful for your attention throughout this presentation. Thank you very

Profit Interests Essay Example for Free

Profit Interests Essay Over the years the law governing partnership and the payments to be allocated to the partners either for the services offered or for the property was being treated like a transaction. This aspect of partnership laws includes but not limited to payments received as interests of profit made in the partnership as payments for services rendered and this could either be viewed either as a capital or profit interests. This has for many years caused rows which are taken to the corridors of justice, courtesy of the existing substantial uncertainty and in the same vein the conflicting precedents of tax laws cases on decisions on whether profit interest should be taxed and at what rate. Albeit, in 2005 May, the IRS( Internal Revenue Service) formulated a proposal of regulations touching on the alteration of and creation a distinction profits interests and capital, establishing section 83 which determines the general rules on interest that is issued in connection with service performance, the timing, amount and income of the service provider and the issue of partnership deduction in relation to amount and timing, the recognition of gain and losses on the partnership interest and lastly the provision of a safe harbor which based on the assumption that the value of fair market equals to the liquidation value (Blum 1). The current regulations provide for regulations of taxation. The issue unclear provisions on treatment of a service partner contributing service to a partnership and receives interests in the partnerships future profits. The issue has been that when a partner receives profit interest only and not capital interest, for services rendered, is it the aggregate or the entity concept that should be applied? The courts have attempted to solve this conflict and to clarify the situation only to come up with contradicting decisions. Case law on revenue ruling. The laws were explored and revisited in the famous case of William G. Campbell v. Commissioner 943 F. 2d 815(CA 8,1991) and also in the case of Sol Diamond V. Commissioner 492 F. 2d 286 (CA-7, 1974) on profit interest taxation (Englebrecht 1). In the Diamond case a taxpayer was restrained from converting capital gains from ordinary income. Diamond entered a joint venture with a partner for purposes of purchasing a building to be used as an office. The appellant did not contribute any capital but they made an arrangement where he would be the financier for the project and in return he receives 60% interest on the future profits. The appellant after the purchase of the building, sold off his interest to the partner and did not declare income he received from the profit interest. Nevertheless, he reported a short term capital gain the sale resulting to him to offset this gain. The seventh circuit concurring with the tax court ruled that no laws were clear on provision that profit interests which are compensatory receipts are free from taxation. The decision in both case in favour of the commissioner, in the later case it cited the tax rule section 83. was clear and that property received in compensatory to be income on receipt and falls within both the capital interest and profit interests According to section 1. 21-3 (e) excludes unfunded and /or unsecured promises from income recognition. Tax court ruled that profit interest per se is property thus taxable as under the provisions of section 83. On appeal to the eight circuit though it considered that there was no proof that Campbell did not receive his partnership interest for purposes of tax avoidance the circuit did not overturn the decision of the tax court but pointed out that when deciding such cases other factors should also be considered (Englebrechtc3). The loophole in the revenue regulations is the cause of the there is no clear cut rule to be applied when deciding revenue cases. This could be a factors that led to the proposal of the new regulations by the IRS. Profits interest Profits interest can be defined as an interest with a zero capital account and in case of liquidation of a partnership on a material date of transfer then such an account will be entitled to nothing (Bartlett 1). Notice 2005-43 (section 83 principles apply) This is the proposed revenue procedure regarding partnership interests transferred in connection to service performance. Under these new rules the provisions are that a person who receives a partnership interest will be liable to pay income tax rates which rate will have its basis on fair market interest value at the specific time when the interest was received and a consequent corresponding deduction made to the partnership. Apparently, in the partnerships there is no recognition of loss or gain in connection to the issuance of the interest (partnership interest) to the specified service provider. According to Bruce Hood if there is a substantial risk of forfeiture of the partners interest at the time of issue, then it cannot be subjected to current taxation rules until the time it vests 30 days from grant date, then the recipient has an option to be taxed under section 83(b) which has provision on non-vest interest (12). Distinctions between capital and profits interests. Capital interests is interest obtained when existing partners in a partnership opt to retain their rights wholly to the partnership assets in the marker value that is current, while profit interest occurs when new partners are granted right to receiving (shares of)future profits. The later can also be referred to as carried profits ( Cain 8). The two scenarios occur when partners enter into an agreement to divide the components of their existing equity interest. In a nutshell the guidance of the proposed regulations eliminates the stated distinction between capital interest and profit interest. In this regard interest in the partnership issued and in connection to the service performance are treated in a like manner as such and thus are taxable in accordance to section 83. In summary the major distinction between the two is that capital interest are clearly taxable while the has been a conflict on provisions on whether profit interest should be taxable depending on if it falls under service provision or otherwise. Safe harbor (for profits interests) election based on liquidation values. The provision for safe harbor is under section for of the new IRS regulations, this can generally be described to be a statute provision either reducing or eliminating a partys liability, so long as the party acted in good faith and it is a methodor option by which patnerships would incur tax. Specifically, the procedure effectively permits a patnership to elect under its terms and qualify to value its interests depending on the liquidation value of the patneship interests. Arthur Willis and his co- authors explain that under the Safe Harbor, the fair market value of a Safe Harbor Partnership Interest is treated as being equal to the liquidation value of that interest and thus, liquidation value is determined without regard to any lapse restriction (as defined at 1. 83-3(i)) this means that the deduction is available in accordance with the service recipient’s method of accounting(Willis et al,13). Vested and non-vested profit interests (what happens when vested) According to section 83 a non-vested interest should not be subjected to taxation unless it becomes vested. The non-vested interest which no election has been made under section 83 (b), will not be treated as ownership of the recipient and at the same time the recipient cannot be treated like a partner and thus not allocated partnership tax until the time when vesting will occur or a subsequent election for it to be taxed in current state is made. Vested interest are expounded on as being governed by section 83a and non-vest interest under section 83b of the revenue regulations (Haufler 21). Section 83(b) and its election The proposed regulations make clear that both capital and profits interests in a partnership are property subject to the rules of Code section 83. 30 . According to Rubin the proposed regulations also clarify that the non-recognition rules of section 721 (applicable to receipt of a partnership interest in exchange for property) are inapplicable to the receipt of any partnership interest ( Rubin 3). For capital account created for maintenance purposes, proposed regulations thus increase the capital account of service provider by the amount the provider takes into income as provided under Code section 83 including the amount paid for the interest, if any. RP 93-27 -when someone is qualified (qualifications) and status as a partner. The aforementioned procedure revenue procedure 93-27 as provided for in the regulation, alters the historic view on profit interests but in the spirit elaborates that issuing of profit interest made by a partnership in exchange of services does not result to it being a current income while if the capital interest was issued and it was not subject to a risk of forfeiture which was not substantial then it can be said that it was a recognition of income by the service provider resulting to a deduction from the partnership or depending if it is applicable a currently capitalized expenditure (Blum 4). What should taxpayers do now in response to the proposed regulations? In concluding this discussion, due to the absent guidance from the IRS then it is recommendable and advisable for partners to know how they can deal with the profit interests. First, the partners can together scrutinize section 707 and ensure that their arrangements to be structured in such a way that it avoids in total appearance of stated income in the section. This will help reduce the risk of the transaction being treated as a taxable receipt of income (Englebrecht 4). Secondly the interest received should ideally be classified as subordinate to other classes and the agreement should not mention the value of the services to be provided by the recipient partner. Another credible advise is that the partners should not leave the partnership after sell of his/her interest this will help to minimize the risk the interest received being placed on a value and lastly the partner should avoid receipt of distributions which would indicate an immediate return on the interest and thus a determinable value.

English As An International Language English Language Essay

English As An International Language English Language Essay Introduction: Teacher of English as a second language is ultimately faced with a dichotomy between knowledge and performance, especially if they teach courses with a major component of written expression. A class of English language learners can perform sufficiently in routine grammatical exercises, but then fail signally to translate this demonstrated knowledge into reality when faced with the task of writing original prose. The purpose of this paper is to present a numerical analysis of grammatical errors in students writing as a means of identifying those aspects of English grammar that do not translate well from routine testing of grammatical knowledge to original work. The results provide some insight into shortfall in the capabilities of students and, more importantly, identify ways to redress them. Interest in the teaching of English as an international language has been growing throughout the Arab countries, and most Arab governments began to launch the teaching of English as compulsory subject in schools. At present, in most Arab countries, all students who finish the public secondary school education must have had at least eight years of teaching in English as a school subject. So, because of the widespread use of English as a second language, the subject of language teaching in general and teaching English as a foreign or second language in particular, has become the focus of attention of most Arab researchers (Al-Khatib, 2000). As far as English at tertiary level in the Arab world is concerned, (Zughoul, 2003; Sultana, (2001) point out that teaching through the medium of English is obvious in the field of higher education with the exception of Syria which maintained a strong teaching tradition through the medium of Arabic. Zughoul, in confirming this issue has said, no law s have been enacted or language plans drawn to be implemented regarding the use of Arabic in Arab universities in any Arab country (ibid, (2003). As far as Arab students are concerned, recently, Rababah has rightly stated that attitudinal studies conducted on Arab students, consistently showed that Arab students are instrumentally motivated to learn English and that they are well aware of the utility of knowing English. The main stimulus for learning English is instrumental, i.e. to achieve a goal, e.g. a career (ibid, 2003).To shed more about the present status of English in the Arab world, Zughoul rightly states: despite the hegemonic and imperialistic nature of English, it is still badly needed in the Arab world for the purposes of communicating with the world, education, acquisition of technology and development at large. Teaching still needs more efforts to be exerted to raise the quality and standard of English of the Arab learners at all levels, (ibid 2003). General Background Language is a means of communication with individuals. It is a system of sound which is structured and used to communicate peoples feeling, intentions, purpose, etc to the others. It is a special characteristic of human or it can also be regarded as one of human criteria because only human beings speak a language. However, the ability to speak a language should be developed in a social group. Sapir (1921:p 8) says language is purely human and non instinctive method of communicating ideas, emotional, and desires by means of system of voluntarily produced symbols. One of the Languages is English. It is one of the languages used in communication almost all over the world. It used mainly in Britain and its commonwealth all over the world and it has become one of the main languages of international communication. It has a very important role in technological and scientific advances. 2.1 Grammar The word grammar has several meanings and there is no universally accepted definition. Different experts define the term grammar differently. There is no fixed definition of grammar. Leech (1982: 3) defined grammar as something in reference to the mechanism according to which language works when it is used to communicate with other people. Harmer (2001: 12) defines grammar as the description of the ways in which words can change their forms and can be combined into sentences in that language. Gerot Wignell (1994: 2) state that grammar is a theory of a language, of how language is put together and how it works. Having known the definition of grammar, it is not hard for us to understand why grammar is useful and important. Without knowing the grammar of a language, one can not be said to have learned the language. Besides, it seems impossible to learn a language without learning the grammar because it tells him how to use the language. People learn how to construct a good message base d on the rules they have known and try to convey the message to the others. These rules are termed as grammar. The mechanism of grammar cannot be seen concretely, because it is rather abstractly represented in the human mind, but we know it is there because it works. One way of describing this mechanism is by means of a set of rules which allow us to put words together in certain ways which do not allow others. The meaning of a message conveyed by language has to be converted into words put together according to grammatical rules and these words are then conveyed by sounds. Preposition and particles Sawn states that Arabic has a wealth of fixed prepositions and particles, used with both verbs and adjectives. Many of these do not coincide with their direct English translation. There are no phrasal verbs in arabic and this whole area is one of the great difficult for Arabic speakers. Defence mechanisms may involve selecting alternative but regular verbs to avoid using phrasal verbs altogether, or the misuse or omission of the preposition or particle. As prepositions in Arabic are always followed by or linked to a noun or pronoun, preposition- stranding patterns in English will usually be avoided in favour of the Arabic patterns, which are often similar to more formal English. Literature Review: A Review of Second Language Acquisition (SLA) Research Over the past years, studies of second languages learning have occupied a significant position in the field of linguistic. The term second language acquisition refer to the subconscious or conscious by which a language other than the other tongue is learnt in natural or a taught setting. It includes the development of phonology, lexis, grammar and pragmatic knowledge (Ellis, 2008). Ellis (2008) defined Second Language Acquisition (SLA) as the study which people have showed great interests although it does not have a long history. Interlanguage Theory (IL) The Definition of Interlanguage According to Selinker (1972), interlanguage refers to the separateness of a second language learners system, system that has a structurally intermediate status between the native and target languages. (p. 201). Nemser (1971:9) stresses the successive approximation to the target language in his term approximative system. Corder (1972:151) makes use of the term idiosyncratic dialect to denote the idea that learners language is unique to a particular individual. While each of these descriptions focuses on a particular idea, they share the idea that second language learners form their own language system. Richards (1974: 124) states that the sources of errors in studying a language might be derived from the interference of the learners mother tongue and the general characteristics of the rule learning. The general characteristics of the rule learning cause the errors which are called the intralanguage errors and the interference of the learners mother tongue causes the errors which are called the interlanguage errors. He (1974) makes a distinction between three sources of competence errors: (1) Interference errors happen as an effect of the use of element from one language whereas speaking another. (2) Intralingual errors reveal the general characteristics of rule learning such as faulty generalization, incomplete application of rules and failure to learn conditions under which rules apply. (3) Developmental errors occur when the learner try to build up hypothesis about the target language on the basis of limited experience. Richards (1971) also classifies intralingual errors into four types: Overgeneralization It occurs when the learner produces an unexpected structure on the basis of other structures in the target language. In other words, it involves the creation of one unusual structure in place of two target language structures. Ignorance of the rule restrictions It includes the application of rules to context where they do not apply. It is in general linked to analogy. It contains a failure to fully develop a structure. As a result, learners of L2 English have been observed to use word order of declaration in questions. This type of intralingual error keeps up a correspondence to what is often referred to as an error of transitional competence (Richards, 1971:174) False concepts hypothesized The final type of intralanguage error, that is sometimes named semantic error, may be derived from faulty comprehension in the target language. The Stages of IL Development It can be said that there are many way to describe the progression of linguistic development and learners are variable in their acquisition. According to Brown (2000/1994:p211), IL development can be classified into four stages. The first stage is random errors, in which the learner cannot recognize that there are some systematic orders to a particular class of items. The second stage is emergent, in which learner becomes consistent in linguistic production. The third stage is a systematic stage in which the learner has a capacity to prove more consistency. When their errors are pointed out, they will correct their errors right away. Certainly, they are more close to the target language. The last stage is stabilization stage which is characterised by the learners ability to self-correct. Approaches to IL Study Contrastive Analysis (CA) According to Johnson Johnson (1998:110), Contrastive analysis is a comparing two linguistic systems, the learner L1 and the target L2 with a view to determining structural similarities and differences. Because of it, making errors in learning language is regularly happen. As said by Brown (1994:193), second language learning basically involved the overcoming of the differences between the two linguistic systems- the native and the target languages. Lado (1957:2) pointed out that the forms meanings and distribution of native language and culture can be transferred to the target language. He also states that those elements that are similar to this native language will be simple for him and those elements that are different will be difficult.(p:2) Error Analysis (EA) Significance of Error Analysis Error analysis in SLA was established in 1960s by Stephen Pit Corder and colleagues. Error analysis was an alternative to contrastive analysis, an approach influenced by behaviourism through which applied linguistic sough to use the formal distinctions between the learners L1 and L2 to predicted errors. According to James (1998:1), error analysis is the process of determining the incidences, nature, causes and consequences of unsuccessful language. It can be said that making errors in language process can be extremely common. As Ubol (1988: 8) said, Errors analysis is a systematic description and explanation of errors made by learners or user in their oral or written production on the TL. That is mean that error analysis is concerned with the explanation of occurrence error and production error of their oral or written expression differs from that of native speaker or Target Language (TL) Corder (1981) noted that Errors can be significant in three different ways. Firstly, teacher can have information about how much the learner had learnt. Secondly, the research can have evidence of how language was learnt. Thirdly, errors served as devices by which the learner discovered the rules of the Target Language (TL) Procedures of Error To analysis the data, I use error analysis method. Corder was quoted by Ellis(2008:46) recommends the following steps to conduct an error analysis investigate: Collection of a sample of learner language by which deciding what patterns of learner language to use for analysis and how to collect thesis patterns. Identification of errors by which underlying the errors the learner made. Description of errors in which errors can be classified as group that found and declaring the classes of the errors. Explanation of errors by which the errors can be established the source of the errors and calculating how often errors appear. Evaluation of errors in which tabelizing errors and drawing conclusion can be involved. Referring to the steps of error analysis method above, the date will be analysis as following: Identification of errors: In this step, I studied the acquired data and tried to find out grammatical errors in particular errors in use of preposition. I tried to analysis the data as objective as possible. Description of errors: Once the errors have been identified. I classified the errors into the category of errors in use of preposition. Evaluation of errors: In this step would be drawing a conclusion based on the analysis. I have to make a valid conclusion in the form of a brief description of the errors. Error Types Brown(1994) pointed out that there are two type (Another division that is widely agreed on is that interlingual errors and intralingual errors believed by linguists. An error that results from language transfer, which is caused by the learners native language, is called interlingual errors. Intralingual errors refer to those produced in using the target language in own terms. They result from faulty or partial of the target language, rather than from language transfer. Errors in the use of prepositions Prepositions are always followed by nouns (or pronouns). They are connective words that show the relationship between the nouns following them and one of the basic sentence elements: subject, verb, object, or complement. They usually indicate relationships, such as position, place, direction, time, manner, agent, possession, and condition, between their objects and other parts of the sentence (Wishon and Burks, 1980: 288). A preposition may be composed of one, two, or three parts. For instance: a. one part: of, on, in, at, for, from b. two parts: because of, according to, etc c. three parts: in front of, on top of, as far as, etc In using a preposition, one should be aware because there is no certain rule for this. One has to determine which preposition should be used based on its context. Previous studies Students on EFL Arab Learners writing Errors Bacha (2002:161) states that L2 writers are known to face problems in developing their writing skills at the university level. These problems are even more accentuated with L1 Arabic non-native speakers of English in required English composition. She has added that Arab learners or a foreign language or second language do have serious problems in writing and may not be motivated to develop their writing skills. Kharma and Hajjaj (1997) described preposition as an everlasting problem for EFL Arab learner. Kharmas statement based on his own empirical and theoretical studies conducted in several Arab countries (e.g. Arab Gulf and Jordan) and because he observed that almost all research on syntactic errors in the Arab world, preposition were found to be the most troublesome grammatical words and constantly continue a significant preposition of error occupied the first of second position among other syntactic and semantic errors. Methodology Participants The participants of this study are the IELTS class of Arab students in English language centre at Manchester Metropolitan University in the academic year of 2010. The class consists of 19 students. I choose nine of their written work randomly. I selected them to be subject of this study because they have already learnt the English grammar and they use English in the classroom teaching learning process as well. Data collection In collection the data, the materials used for analysis were 9 written works on one topic from IELTS course students at Manchester Metropolitan University. The students were asked to write topic about; in my dairy, I will: The topic was chosen for students to practise the simple past tense. The work was done as activity in class, but the students were allowed to use dictionaries. The work created by the students was thoughtful, creative and well structured. I tried to analysis the students errors and to find out the grammatical errors done by students in particular preposition errors. Discussion of errors The subjects of this study made 28 errors ( see appendix 2). There are three subcategories of errors (substitution, addition and omission) will be presented by the side of their source whether it is intralingual or interlingual. The number of errors is small as mentioned above. In the discussion of errors in this study, only few examples for sake of illustration to the three categories will be given and discussed. Errors of substitution Analysis of the data disclosee examples of the substitution of prepositions which seemed to be caused by both, the students mother tongue interference and influence of the target language itself. The majority of the errors were of substitutes, made in the use of prepositions in the composition whether the source was interlingual or intralingual. Interlingual Errors Intralingual Errors Total In instead at: The following are illustrative examples: I felt comfortable to learn English in MMU. I did registration in police. At instead in: Finally, at the first week, I felt homesick. This error are attributed to overgeneralization that arises from the ambiguity in the learners mind, particularly when they face the task of using one preposition to express different connections and meanings. In this case, the learners will overgenerlise one item over the other as in (1) they overgenerlised the preposition at instead of in. To instead for: The following is illustrative example: I took photos to him. To instead in: The following are illustrative examples: I arrived to Manchester. It was my first time to the UK. To instead on: The following are illustrative examples: My teachers asked us to go with group to campus. We took our student cards and to enrolled to our course. For instead to: The following are illustrative examples: I started for study hard. I came here for learn English. About instead for: The following are illustrative examples: My first impression about the university was good. I search about a flat or home. During instead over: The following is illustrative example: During the three weeks. Errors of addition The addition of preposition indicated those redundant propositions are used where they are not needed. The analysis of the date showed that (5) prepositions were added they were not necessary. Analysis of data showed examples of the addition of prepositions which seemed to be caused by both, students s mother tongue interference and the influence of the target language itself. Here some illustrative examples: Addition of of I started stady of Eingliesh. The error in the above example attributed to the TL interference. in the same way, Modern Sanders Arabic does not need a preposition in such context. Therefore, the learner of this sentence overgeneralised the use of the preposition of in position where it is not nedded. Addition of for I spent about three hour for studying. Addition of to I pray everyday to arrive my passport. I met to Staphany at that time. We went to shopping. Errors of omission Analysis of the data revealed that there are prepositions were omitted from places where they were needed. Also, analysis of data revealed examples of omission of preposition which seemed to be caused by both, the student mother tongue and the influence of the target language itself. Here are some examples: Omission of (of) The following are illustrative examples: It was my first time to ride^ a train. I went to Manchester Metropolitan University, because^ registration. Omission of (for) When I came back to my flat with my family^ about one hour. ^the first three weeks, I visited my friend in Manchester. I visited hotel in London ^3 days. Omission of (on) The following are illustrative examples: I got her my passport^ Wednesday. ^the first day in the school language. Omission of (in) The following are illustrative examples: ^ the second week, When I arrived ^Manchester,.. (1) Based on the finding of the analysis, it shows that the students made a total of 235 errors which consists of 153 or 65 % errors in using verb forms, 3 or 1.3 % errors in agreement between subject and verb, 10 or 4.3 % errors in the use of article, 30 or 12.8 % errors in the use of preposition, 12 or 5.1 % errors in pluralization, 23 or 9.8 % errors in the use of pronoun, and 4 or 1.7 % errors in the use of conjunction. (2) According to the findings, it can be concluded that the students have not mastered the use of verb groups. We can see it from the number of the errors made. Although they had been taught about it before, they were still confused which one to use when making a grammatical sentence. It could be because in bahasa Indonesia we do not have the verb conjugations. We do not have time signaling in expressing ideas. They are unfamiliar to this form and because English is still foreign for them. And those are the possible causes of their errors. The students were still confused in making the agreement between subject and verb. It could be because in bahasa Indonesia there is no agreement between subject and verb. The students were still confused in differentiating whether to use the definite or indefinite articles. It could be because in Indonesian language grammar there is no definite article used. The students still confused in deciding preposition which preposition should be used, whether to use in, on, or at. The students overgeneralized the pluralizing of nouns. They just added the -s/ -es without considering that there are some irregular forms of nouns pluralization. The students still confused in deciding which pronoun should be used to substitute nouns, whether it is personal, relative, possessive, or demonstrative pronouns. The students applied rules in forming past time verb to conjunctions. From the explanations above, I can conclude that the students still confused in dealing with English grammar systems. Pedagogical implication:

Central Giant Cell Granuloma in Eight Year Old Patient

Central Giant Cell Granuloma in Eight Year Old Patient INTRODUCTION Central giant cell granuloma (CGCG) is a benign aggressive destructive osteolytic lesion of osteoclastic origin1 that ocur in the mandible and maxilla and accounts for approximately 7% of all benign tumours of jaws2. The world health organization (WHO) has defined CGCG as an intraosseous non-neoplastic lesion, consisting of cellular fibrous tissues that contain multiple haemorrhage multinucleated giant cells, and, occasionally trabeculae of woven bone3. The nature of CGCG is still controversial. Jaffe was hypothesized that this is a reactive and self curing lesion and included the terminology giant cell reperative granuloma. Later, the neoplastic hypothesis was raised to explain the aggressive subtype4. Recently, both reperative and neoplastic assumptions are true, so that CGCG lesions are patially reactive and partially neoplastic4. CGCG is an uncommon lesion that occurs in young adults before the age of 30 years with a female preponderance5. There was a peak incidence for males between the age of 10-14 years and for females between 15-19 years of age6. It is more common in the anterior mandible than in the maxilla. Histological characteristics are highly cellular, fibroblastic stroma with plump, spindle- shaped cells with a high mitotic rate; the vascular density is high. The multinucleated giant cells are prominent throughout the fibroblastic stroma but are not necessarily abundant. They are often located most numerously around of haemorrahge6. Clinically, CGCG shows a wide variety behavior that is ranging from a non-aggressive, asymptomatic (indolent) and slow growing lesions to an aggressive, large, expansive lesion with rapid growth and aggressive sign and symptoms. Choung et al.7were the first described between the differences aggressive and non- aggressive lesions based on signs and symptoms and histological features. Aggressive lesions are characterized by one or more of the following features: pain, paresthesia, root resorption, rapid growth, cortical perforation, and a high recurrence rate after surgical curretage. Radiogically, the lesion appears as a radiolucent area and it can be unilocular or multilocular with either well-defined or can be ill-defined margins8. Multiple lesions are rare and are often associated with a syndrome (i.e. Noonansyndorme, neurofibromatosistype I ) or with cherubism6. The radiological and histological apperances of CGCG are not pathognomatic, and therefore further examination such as blood tests, including calcitonin, phosphate, parathyroid hormone and alkaline phosphate levels must be performed to confirm the diagnosis and to exclude hyperparathyroidism8. One of the treatment choice for CGCG is curratege with or without adjuvant therapy, i.e. liquid nitrogen, cryosurgery, peripheral ostectomy and Carnoy’s solution and another treatment modality is aggressive en- bloc resection, resulting in varying degrees of deformity5. It results in serious mutilation of the jaw and face. Loss of teeth and of dental germs in young patients is also often unavoidable9. In growing patients, to preserve both aesthetic and functional necessity non-surgical methods such as intralesional injections with corticosteroids, IFN-ÃŽ ± 2a and systemic dose of calcitonin are increasingly used by clinicans. These alternative therapeutic strategies come in useful for large aggressive lesions to cure or reduce the size and thus minimize the need for extensive surgical resection that can result in functional and aesthetic deficits in young patients. Calcitonin therapy for CGCG was first announced by Harris in 1993 and since then several case reports have been published of successful treatment of this lesion using different types of calcitonin and different strategies of administration5. In this report a patient is presented with massive aggressive CGCG who were treated with salmon calcitonin, as a single treatment modality, after initial treatment with intralesional steroid had failed. CASE REPORT An 8- year- old male patient complaining of a tender/ non-tender swelling on the left mandibular molar area was referred to the oral and maxillofacial surgery service at the Selcuk University, Faculty of Dentistry, in 2010. There was neither medical history nor trauma. Physical examination †¦Ã¢â‚¬ ¦.cm, lymphadenopathy, Radiographically, in the left mandibular molar area a diffuse radiolucency†¦Ã¢â‚¬ ¦ Based on clinical and radiological findings pre-diagnosis of CGCG was made and laboratory investigations were required to eliminate hyperparathyroidism (brown tumors) before treatment. Parathyroid hormone levels were found in normal reference ranges. Additionally low level of haemoglobin and high level of creatinin and phosphate were examined. An incisional biopsy was performed under local anesthesia. Histologically diagnosis of the lesion was proved as CGCG. Because of the patient’s age and dental development conservative therapy was preferred. Intralesional steroid injections of a solution of Kenacort-A (10 mg/ml triamcinolone aqueous suspension, Bristol-Myers Squibb S.p.A, Loc.ta Fontana del Ceraso, Angani, Italy) were performed during 1 year but there was no resolution in the lesion. After initial steroid treatment was failed authors decided using intranasal (systemic) calcitonin treatment. Miacalcic ® 200 IU/day nasal spray (Novartis Pharmaceuticals Corporation, East Hanover, New Jersey, USA) (calcitonin-salmon) was preferred and performed 2 yearlong. Luckily any side effect was seen and the patient was showed exceptionally good cooperation to treatment and. During systemic calcitonin therapy clinicians must be on the alert about some side effect such as bloating or swelling of the face, arms, hands, lower legs, or feet, chills, cough, difficulty with breathing, difficulty with swallowing, dizziness, fever, itching, joint pain, muscle aches and pains, nausea or vomiting, nervousness, puffiness or swelling of the eyelids or around the eyes, face, lips, or tongue, skin rash, sweating, tightness in the chest, tingling of the hands or feet, trembling or shaking of the legs, arms, hands or feet, trouble sleeping, unusual weight gain or loss. Following calcitonin therapy there was a decrease in tumor size that was observed clinically. Preserving the teeth and growing jaw bone for natural mastication and facial aesthetic the tumor was not decided to operate. The patient has a three- year follow up and has any clinical or radiological sign or symptoms. DISCUSSION CGCG is an uncommon lesion that occurs more frequently in females. In most cases it appears before the age of 30 years. Mandibular lesion is more often than the maxillary lesion with a ratio 2:1. In the mandible the anterior and posterior regions are equally affected while in the maxilla, the anterior region is usually affected.(ant. Mu post. Mu) The clinical behavior of CGCG ranges from a slow growing asymptomatic swelling to an aggressive lesion that presents pain, local bone destruction, root resorption or tooth displacement. Some authors have classified CGCG into two types, based on clinical and radiographic features. The first is non-aggressive CGCG, which is characterized by slow, almost asymptomatic growth that does not perforate the cortical bone or induce root resorption and has a low tendency to recur. The second is aggressive CGCG, which is characterized by pain, rapid growth, expansion, and perforation of the cortical bone, radicular resorption and high tendency to recur. Histologically, CGCG is characterized by the presence of multinucleated giant cells (MGC) in background composed of mononucleated stromal cells (MSC) with ovoid or spindle-shaped mesenchymal nuclei. The giant cells are typically seen in a hemorrhagic field containing numerous poorly defined vascular channels, which may be quite prominent. A patchy distribution of cellular elements is one feature that helps differentiate CGCG fromtrue giant cell tumors. In aggressive lesions, Ficarra et al. reported more numerous giant cells in CGCG and Nougeria et al. showed that in aggressive lesions MGCs are usually more numerous, larger and uniformly scattered throughout the lesion. Flanagan et al. were the first to demonstrate that giant cells in CGCGs are osteoclasts through osteoclast- specific monoclonal antibodies staining. This report was provide in vitro reaction of giant cells to calcitonin and showed the behavior of giant cells in cortical bone excavation typical of osteoclasts. It has been demonstrated that giant cells express calcitonin receptors. Calcitonin therapy is based on these findings. It is though those giant cells are directly inhibited in their function by calcitonin. Others, however, debate that CGCGs develop from mononuclear precursor cells and, as such, are part of the granulocyte/macrophage lineage or are primarily of fibrotic origin. Although giant cells are the most prominent histopathological feature of CGCGs, the focus of interest has shifted to the role of the mononuclear cells. Recent studies have shown that mononuclear cells, rather than the giant cells are proliferating compartment responsible for the biological activity of the lesion. de Lange et al. reported that the giant cells of CGCG are derived from subset of mononuclear phagocytes. These mononuclear precursor cells differentiate into mature giant- cells under the influence of RANKL expressing, proliferating, spindle shaped (osteoblastlike) stromal cells. Nougeria et al. designed a study to determine receptors of MGCs and find out their origin. This study showed, positive immunohistochemical expression of receptor activator of nuclear factor –kB (RANK), tartrate- resistant acid phosphatase (TRAP), vitronectin receptor (VNR) and calcitonin receptor and these findings have suggested on osteoclastic phenotype for MGCs. The presence of CD68 glycoprotein and alpha-1-antichymotrypsin has suggested that MGCs have a macrophage/hystiocyte origin. In the light of these findings aim of the treatment of CGCGs should include both inhibit osteoclastic activity of the lesion and inhibit the differentiation of macrophage/ hystiocyte precursors into osteoblast like cells. Traditional treatment for CGCGs is surgical curettage. Some authors proposed excision via curettage for treatment of CGCGs and the overall recurrence rate has been reported to range from 16 % to 49 %. A higher incidence of recurrence was found in aggressive CGCG and younger patients, especially males. In growing patients, aggressive surgical approaches may result in facial deformities and patients may lose some of tooth germs. Eisenbud et al. indicate that surgical curettage with peripheral osteotomy is still not the safest treatment for CGCGs especially in aggressive lesions. The functional and aesthetic alterations as well as the psychological consequences caused by the surgical treatment of CGCG have encouraged researchers to look for effective alternative therapeutic strategies. Alternative therapeutic options for CGCGs are systemic calcitonin intralesional injection of corticosteroids and IFN-ÃŽ ±. Calcitonin has been administered as a nosespray and as subcutaneous daily injections. Recently only nosespray form is available. This hormone increases the influx of calcium into the bones, functions as an antagonist to parathyroid hormone, and inhibits osteoclastic bone resorption. Calcitonin has also been hypothesized to directly inhibit giant cells. In 1993 Harris was first reported total remission of CGCGs in 4 patients. On the contrary Kaban et al (1999) observed a significant growth following calcitonin therapy. Response of patients to calcitonin therapy is variable. Many factors can contribute to the various responses to calcitonin which have been reported in the literature. The different types of calcitonin (human, salmon) and the different types of administration (subcutaneous injections, nasal spray) are some of these factors. With regard to the efficacy of calcitonin therapy, 3 phenomena have been recognized: Primary resistance or primary non-response is noted. There is the so-called plateau phenomenon, denoting that the alkaline phosphates serum levels cannot be lowered beyond a certain point, irrespective of the calcitonin dose. The third potential problem is secondary resistance, also called the escape phenomenon. Patients who initially react well to calcitonin show a diminished reaction after some time. Increased activity of osteoclasts through loss of calcitonin receptors is the more likely explanation for this phenomenon. Intralesional corticosteroids injection for CGCGs treatment was first reported by Jacoway et al. (1988). This method hypothesized that the extracellular production of bone- resorption- mediating lysosomal proteases by giant cells in inhibited by steroids which also induce apoptosis of the osteoclast- like cells. In English literature, complete remission results from intralesional administration of corticosteroids in insufficient and the number of patients is very small. Especially, in large cases intralesional corticosteroid therapy may not be effective and may not provide of reduction in size. No reports in which the effectiveness of intralesional corticosteroid injection for CGCG is described separately for the aggressive type and non- aggressive type are available. Nougeria et al. indicated that MGCs may be similar to osteoclasts and macrophages/hystiocytes and that CGCG can be prompted to respond to calcitonin or intralesional glucocorticoid as shown in the literature. They reported the expression of glucocorticoid and calcitonin receptors in CGCG before and after treatment with intralesional injection of steroids. They concluded that glucocorticoid receptor expression in the MGCs was higher in patients with a good response. The difference in calcitonin reseptor expression was not statistically significant between the aggressive and non- aggressive lesions and between the patients with a good response and with a modatare/negative response to treatment. Although aggressive CGCG had higher calcitonin receptor expression no significant difference in calcitonin receptor expression in different clinical forms of CGCG was found in this study. The treatment response was determined using previously described scores. In which four criteria were conside red: stabilization or regression of the lesion size evaluated clinically and in follow-up radiographs; the absence of sumptoms; increased radio-opacity in radiographs, representing peripheral and/or central calcification of the lesion, increased difficulty in solution infiltrating the lesion during the sequence of applications. If a case provided all of these, the response was determined to be good; providing two or three criteria was determined to be moderate; and providing one criteria or no criteria implied a negative response to treatment. Another alternative therapeutic agent is IFN-ÃŽ ±, it has angiogenic potential and it is a mediator in differentiation from mesenchymall cells to osteoblasts thus leading to an increase in bone apposition. Similar to corticosteroids IFN-ÃŽ ± is also capable of stopping rapid growth of their lesions and reducing their size, but it still necessary to use additional surgery to eliminate the lesion. In the literature only one case report was showed complete remission with IFN-ÃŽ ± therapy. Several reports suggest that IFN-ÃŽ ± administered as a monotherapy for aggressive CGCGs is useful for inhibiting the rapid growth of lesions and for reducing their size. Total remission of lesion cannot be achieved, because IFN-ÃŽ ± has no direct inhibiting effect on proliferating tumor cells and additional surgery is probably still required to eliminate lesions. Therefore, the effectiveness of monotherapy with IFN-ÃŽ ± is still questionable. CGCG is found predominantly in young adults. Surgical treatment of these patients might have resulted in physical and psychological disorders, such as developmental disorder of the mandible, dysfunction of mastication, and facial deformities, non- surgical treatment with systemic calcitonin administration which is a minimally invasive procedure and less costly and should be considered the first choice for treatment of CGCG in young patients.