Gender Roles Are Based On Norms, Standards, Or Beliefs...

Gender Research Paper Gender roles are based on norms, standards, or beliefs created by society. American culture created the ideals that masculine roles (men) have traditionally been associated with strength, aggression, and dominance, while feminine roles (women) have traditionally been associated with passivity, nurturing, and motherly. â€Å"When Men Break the Gender Rules: Status Incongruity and Backlash Against Modest Men† focuses on atypical men who behave modestly during a job interview and the backlash they receive for going against their specific gender rules. Information regarding doing gender for men has not been sufficiently documented or adequately researched. The negativity that men receive for not conforming to their gender is starting to receive attention and deserves recognition because gender roles tend to harm people. Men are afraid to act on any type of role that does not display masculinity because many feel that society will backlash of their nonconformity. The pressure of men to hold onto the ideals of masculinity damages their overall human and mental body. â€Å"When Men Break the Gender Rules: Status Incongruity and Backlash Against Modest Men† center on whether stereotyping-violating modest men incur backlash in workplace. The people rated the participants on liking, hirability, stereotypic trait indexes, competence, and credibility of actors who were male and female posing as an applicant considered for a computer lab position. A few results came outShow MoreRelatedGender Roles And Gender Stereotypes Essay1449 Words   |  6 PagesProspectus: Gender roles and gender stereotypes in advertising My position: I believe advertisements that reinforce female gender roles and stereotypes are damaging to society. 2. Non-favorable Incidents: The examination of the â€Å"Victoria’s Secret† ad for a line of undergarments labeled â€Å"The Showstopper.† The headline is â€Å"Show nothing but your shape,† and the image is a thin woman with big breasts staring seductively. The image clearly sets a tone that this is what is a stand of ideal beauty. AndRead MoreStructural Functionalism : A Complex System1060 Words   |  5 PagesStructural functionalism views society as a complex system and focuses on different contributions to social stability. Structural functionalism attempts to explain why society focuses the way it does by targeting relationships such as race, religion, law etc. Each member of society fulfills certain functions to meet the needs that contribute to society’s stability and survival known as norms. Race provides an important way of understanding various parts of the social process. When social institutionRead MoreMedia And Mass Media907 Words   |  4 PagesInformation is transmitted within a culture through mass media which plays an important role in society through different sociological perspectives. In the case of the functionalist view, providing entertainment is one of the top functions of mass media. In addition, functionalists say that the media can also act as an agent of socialization and an enforcer of social norms. Mass media can also tell people what society expects from them through incentives and punishments depending on a person’s behaviorRead MoreThe Social Discrimination Of Women977 Words   |  4 Pageshad created long ago. We are indeed very oblivious to the patriarchy and prejudice we are surrounded by because we are accustomed to what our parents and guardians believed in while growing up. Their ideologies are embedded into our brains thus leading us to unknowingly spread false information and make assumptions based off of those thoughts. A few examples would be the worldwide belief that men shouldn’t cry or that men should be the individual in control. On top of that, with these beliefs, manyRead MoreSexual Nature And Sexual Differences1560 Words   |  7 Pagesnineteenth-centuries. During this period the new scientific knowledge is increasingly accepted concerning biological sex, gender, and sexuality, under which the belief that men and women are biologically different emerges. As the acceptance of this discovery grew it creates a new cultural system of proper behavior for men and women, and new constructions of gender. Through the change in the gender/sex system, Rousseau’s ideas about what makes men and women different and the evolution of homosexuality the waysRead MoreGender Roles : Gender And Gender1587 Words   |  7 Pagesbetween gender and sex. Sex is anatomical and biological. Gender role can be defined as a person’s inner sense of how a male or female should feel and behave. Culture and society are two important factors in relation to this particular topic. This implies that various societies and cultures may produce children and later fully grown men and women who may have diverse perspectives of a man or a woman’s place or role in the world around them; this is often determined by their culture’s gender stereotypesRead MoreThe Sociological World : Functionalism, Conflict Theory, And Symbolic Interactionism978 Words   |  4 PagesSociology is the study of groups of individuals within societies and the interactions involved. These studies are performed on micro and macro levels, studying the cultures and patterns of people (Keirns et al., 2015, p. 6). Sociologists use sociological imagination, a term created by C. Wright Mills, to describe cultures by acknowledging their own life experiences and assigning that to the circumstances around them (Mills, 1959). There are three main theoretical perspectives in the sociologicalRead MoreGender Differences And Gender Inequality1717 Words   |  7 Pages Gender differences a nd gender inequality are sometimes used interchangeably but do not refer to the same thing. The two concepts are common in gender literature; however, they are not uniform across different cultures based on the degree of conservative attitudes present. The significant differences between sexes and used as arguments against equal rights primarily against women’s rights. Hence, the gender issue has continually been created in light of the standard views or conceptions ofRead MoreSocial Pressure Demands On The Sexes991 Words   |  4 Pagesand life compass for the entirety of their life. Gender can be defined as the masculine and feminine qualities of an individual. One can identify on this spectrum anywhere from overtly domineering to compassionately submissive. Sex has a great effect on where a person identifies themselves on this spectrum. Domineering, leadership roles are often given to men, and nurturing, caring roles are often given to women. These societal â€Å"normsâ €  and gender typing have great impact on the individual thoughtRead MoreGender And Non Care Related Careers1128 Words   |  5 Pagesdevelop† (Fleur). Careers themselves do not have genders, but are given â€Å"male† or â€Å"female† categories by people collectively based on various stereotypes. Technology and non-care related careers are mostly considered male oriented, while people-oriented careers such as caretaker and nursing are considered female oriented. Unequal gender based assumptions of careers are the result of accepting widely viewed conventional ideas that inhibit workplace gender diversity, rather than work dissatisfaction.

Themes In Monty Python - 743 Words

Monty Python essay Medieval literature has been involved in the school classroom for a very long time. Medieval literature is very important and even though itÅ› old it offers many interesting stories and life lessons. There are many medieval literature works- Beowulf, the author tales, and more. The film of Monty Python and the holy grail combines all the medieval literature and satirises them all. The Monty Python film mocks and satirizes a lot of the important themes in the medieval literature. Among the many themes it satirizes, the theme of Chivalric Code and Knightly Behavior is the most prevalent. Many themes are repeated over and over again and it is easy to draw conclusions from what we read in class to the movie. Through this†¦show more content†¦All the characters have to go into a cave, but a bunnie is guarding it. A knight walks up to the bunnie to fight it and it bites his head off. Then king Arthur hm self and other knights all fight the bunnie all at once. But it beats all o f them up and they have to run away screaming. Knights arent supposed to lose and certainly arent supposed to run away. The Art of Courtly Love Role/Responsibility of Women was also satirized in the movie. In the movie, lancelot thinks thereÅ› a damsel in distress. He finds the castle and decides to save her. When he enters the castle he kills everyone. The way they do it in the movies though is so over the top and ridiculous itÅ› funny. When he gets to the top of the tower he opened the door and thereÅ› a guy in side. HeÅ› confused about why thereÅ› a guy there and no lady. It turns out the guy didnt want to be married and need saving. Monty python is making fun of how every story about knights has to have a helpless woman in distress needing help form a knight. Of course Lancelot is upset and leaves. But people were mad at him because he killed so many people and they chased him out. Through the hour and thirty two minutes of Monty python and the holy grail movie many themes are introduced and satirized. The Chivalric Code and Knightly Behavior associated with knights is mocked throughout the whole movie. The movie pokes run at their bravery making them too brave, like with theShow MoreRelatedA Comparison Of Monty Python And The Holy Grail715 Words   |  3 Pagesimmortal green knights are a bit outlandish. Other portrayals of this time period include Monty Python and the Quest for the Holy Grail, which deliver a unique spin on a classic story in the form of satirical humor and parody. While the presentation of the two stories differs drastically the underlying themes of Chivalry, Religion, Nobility/Heroism, love, and Good vs. Evil are present and mocked. In Monty Python and The Holy Grail many ideas are mocked in the form of satirical humor. For instance,Read MoreMonty Python and the Holy Grail Essay1672 Words   |  7 PagesMonty Python and the Holy Grail A British Parody By: Norwin Adarve Monty Python and the Holy Grail has been a comic success in the film industry for almost four decades. The main reason for its success is because the jokes have kept the audience laughing whether they watched it in 1975 or just saw the comedy for the first time yesterday. Monty Python and the Holy Grail would fall under two categories of comedy, a satire and a parody. In contemporary usage, a parody is a work that imitates anotherRead MoreMonty Python Influences1363 Words   |  6 Pagesin the dictionary, Monty Python has influenced the culture of Britain heavily. The sextet’s surreal humor has manipulated what many people find to be funny. The use of their word has affected British literature. Their popular song â€Å"Always Look On The Bright Side Of Life† has become the most played song in funerals throughout Britain. My primary sources include The Atlantic, and CNN. My secondary sources are The Rolling Stone and Biography.com. My other sources are â€Å"Monty Python, Shakespeare andRead MoreMonty Python And The Holy Grail Satire1575 Words   |  7 Pages In Monty Python and the Holy Grail satire is used quite often to make fun of the Catholic faith. One of the most noteworthy moments is near the beginning of the movie when the monks are walking through the town chanting. Monty Python may use rather ludicrous humor to get their point across; however, they do a good job conveying the faults in the Catholic Church and display them on film. The movie does this through setting, characters’ costumes, and music. Near the beginning of the movieRead More Arthurian Legend Essay1498 Words   |  6 Pagesunderstands the Arthurian legend. Especially in the movies the central idea of a literary work can be lost. Compared to Malory’s Le Morte d’Arthur have movies lost sight of what the Arthurian legend tries to teach? Le Morte d’Arthur has several different themes working within in for Hollywood to choose from. An easy one for moviemakers is the glorification of the hero. In Malory’s work it appears that he is glorifying Arthur but really his work is being very critical. Arthur is an interesting man, and MaloryRead More The Satirical Essence Of Monty Python Imbibed Into Cotemporary Theatre2165 Words   |  9 Pagesever change such a notion. Monty Python’s Flying Circus revolutionized the stage performance, incorporating many aspects of modern day theatre; such as realism, surrealism, futurism, existentialism and of course Theatre of the Absurd, for no Python sketch was sans an eccentric dash of absurdity.The very roots of Monty Python lay in the humble beginnings of six men, five British and one American, who took to the stage in college and never looked back. The six Pythons; Graham Chapman, Eric Idel,Read MoreMonty Python And The Holy Grail 1975 Directed By Terry Gilliam And Terry Jones2247 Words   |  9 PagesThe infamous British film known as Monty Python and the Holy Grail 1975 directed by Terry Gilliam and Terry Jones, was considered a cult classic among the comedy genre. But what made it so significant among other films during that era, and why is does it still stand the test of time? Classical films were originally considered more than just another form of entertainment. This form of media allowed artist to visually express their personal views through the big screen. Some film makers tend to leanRead More Life of Brian as Historical Satire Essay examples2766 Words   |  12 PagesMonty Python’s Life of Brian traces the tragic last year of Brian of Nazareth, a man who shares his exact birthday and town with Jesus Christ, the subject of countless biblical epic films. Comedy distinguishes this biopic, which features a male actor playing the analog of the Virgin Mary, a cured leper begging for alms, and spontaneous song on the crucifix. It is not sufficient, however, to relegate the film to parody, which seems the obvious criticism, simply for taking a comedic outlook.Read More Comparing the Comedy Central TV Channel to ComedyCentral.com1205 Words   |  5 Pagesworld of Comedy Central, without having to turn on the television set. Similar to the television channel, viewers probably have in mind an idea of what to expect. All of Comedy Centrals television programming, which includes shows like the Monty Python, South Park, and Absolutely Fabulous, contains a very high degree of hilarity and nonsense. Strangely enough, for a channel that projects such antics and doesnt really take themselves seriously, the website is very well organized, sensible, andRead More King Arthur Essay example1872 Words   |  8 PagesKing Arthur If the name of King Arthur is mentioned, I suppose what comes to mind is not so much one person as a whole array of characters and themes, a montage so to speak. Of course we do think first of the King, the magnificent monarch of a glorified or idealized medieval realm. But we think also of his Queen, of the fair and wayward Guinevere, we think of his enchanter, Merlin, who presided over his birth, who set him on the throne, who established him there in the early and traveled days

Citibank Performance Evaluation Case Study Free Essays

Annual Report Consolidated and Statutory Financial Statements at December 31, 2006 101st fiscal year Fiat S. p. A. We will write a custom essay sample on Citibank Performance Evaluation Case Study or any similar topic only for you Order Now Financial Statements at December 31, 2006 234 Financial Review of Fiat S. p. A. 238 Income Statement 239 Balance Sheet 240 Statement of Cash Flows 241 Statement of Changes in Stockholders’ Equity I am enough of an artist to draw freely upon my imagination. Imagination is more important than knowledge. Knowledge is limited. Imagination encircles the world. Albert Einstein 242 Income Statement pursuant to Consob Resolution No. 5519 of July 27, 2006 243 Balance Sheet pursuant to Consob Resolution No. 15519 of July 27, 2006 244 Notes to the Financial Statements 301 Appendix – Transition of the Parent Company Fiat S. p. A. to International Financial Reporting Standards (IFRS) Financial Review of Fiat S. p. A. The financial statements illustrated and commented on in the following pages have been prepared on the basis of the company’s statutory financial statements at December 31, 2006 to which reference should be made. In compliance with European Regulation no. 606 of July 19, 2002, starting from 2005 the Fiat Group has adopted International Financial Reporting Standards (â€Å"IFRS†) issued by the International Accounting Standards Board (â€Å"IASB†) in the preparation of its consolidated financial statements. On the basis of national laws implementing that Regulation, starting from 2006 the Parent Company Fiat S. p. A. is presenting its financial statements in accordance with IFRS, which are reported together with comparative figures for the previous year. Operating Performance Specifically: Personnel and operating costs, totalling 199 million euros, comprise 58 million euros in personnel costs (60 million euros in 2005), and 141 million euros in other operating costs (121 million euros in 2005), which include the costs for services, amortisation and depreciation and other operating costs. These costs increased as a whole by 18 million euros from 2005 as a result of non-recurring charges. In 2006, the average headcount was 140 employees, compared with an average of 133 employees in 2005. The company’s Income Statement is summarised in the following table: Investment income – Dividends – (Impairment losses) reversals – Gains (losses) on disposals Personnel and operating costs net of other revenues Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Income taxes Net income Personnel and operating costs net of other revenues total 120 million euros, compared with 109 million euros in 2005. I The Parent Company earned net income of 2,343 million euros in 2006, 1,226 million euros higher than in 2005 when the result included net non-recurring income of 1,714 million euros. (in millions of euros) Business Solutions S. p. A. (for a total of 147 million euros), net of the revaluation of the investments held in Fiat Netherlands Holding N. V. (376 million euros due to the positive performance of the CNH and Iveco subsidiaries), Magneti Marelli Holding S. p. A. (144 million euros) and minor companies. 2006 2005 2,461 62 2,099 – (120) – (24) – 26 2,343 (424) 8 (431) (1) (109) 1,133 (62) 858 (279) 1,117 Investment income totals 2,461 million euros compared with investment expense of 424 million euros in 2005 and consists of dividends received during the period and reversal of impairment losses (net of write-downs) of investments. Specifically: Dividends total 362 million euros and were received from the subsidiaries IHF – Internazionale Holding Fiat S. A. (259 million euros), Fiat Finance S. p. A. (75 million euros) and other companies. In 2005 dividends received from investments totalled 8 million euros. I Impairment loss reversals (net of write-downs) of 2,099 million euros resulted from the revaluation of the investments in the subsidiaries Fiat Partecipazioni S. p. A. (1,388 million euros mainly connected to Fiat Auto), Iveco S. p. A. (946 million euros) and Fiat Netherlands Holding N. V. (96 million euros connected to CNH), all written-down in previous years, net of the impairment loss recognised on the investment in Comau S. p. A. (330 million euros). I Other revenues , totalling 79 million euros (72 million euros in 2005), principally refer to the change in contract work in progress (agreements between Fiat S. p. A. and Treno Alta Velocita – T. A. V. S. p. A. ), which is measured by applying the percentage of completion to the total contractual value of the work, to royalties for the use of the Fiat trademark, calculated as a percentage of the revenues generated by the Group companies that use it, and the services of executives at the principal companies of the Group. The increase from 2005 is mainly attributable to higher charges for the use of the trademark. No Income (expenses) from significant non-recurring transactions is reported in 2006. In 2005 a gain of 1,133 million euros (net of related costs) was recorded on the transaction regarding the termination of the Master Agreement with General Motors. In 2006, there were net financial expenses of 24 million euros, arising from the interest charges on the Company’s debt, which was partially offset by the gain resulting from derivative financial instruments. In 2005 there were net expenses of 62 million euros mainly arising from the interest expenses connected with the Mandatory Convertible Facility. No Financial income from significant non-recurring transactions is reported in 2006. In 2005 this item included income of 858 million euros resulting from the capital increase of September 20, 2005 with the simultaneous conversion of the Mandatory Convertible Facility. The income represents the difference between the subscription price of the new shares issued and the stock market price of the shares at the subscription date, net of issuance costs. I In 2005, net impairment losses recognised on investments totalled 431 million euros, mainly due to losses from the investments in Fiat Partecipazioni S. p. A. (811 million euros connected mainly to the losses of Fiat Auto), Teksid S. p. A. , Comau S. p. A. and 234 Financial Review of Fiat S. p. A. The income tax revenue of 26 million euros is the net result of the remuneration for the tax loss brought into the national tax consolidation by Fiat S. p. A. in 2006 to offset the income reported by the Group’s Italian companies, and the IRAP charge recognised for the period. Income tax expenses of 279 million euros in 2005 consisted of the reversal of deferred tax assets of 277 million euros, recognised in the financial statements at December 31, 2004 in relation to the settlement subsequently made with General Motors for the termination of the Master Agreement. Financial Review of Fiat S. p. A. 235 Balance Sheet Highlights of the Parent Company’s Balance Sheet are illustrated in the following table: (in millions of euros) Non-current assets – of which: Investments Working capital Total net invested capital Stockholders’ equity Net debt (liquid funds) At December 31, 2006 At December 31, 2005 14,559 14,500 167 14,726 10,374 4,352 5,168 5,118 303 5,471 7,985 (2,514) Current financial payables consist of the overdraft with the subsidiary Fiat Finance S. p. A. and short-term financing received from that company, as well as payables to factoring companies for advances on receivables. Non-current financial payables consist almost entirely of loans repayable in the 2010-2013 period granted by the subsidiary Fiat Finance S. p. A. at market rates as part of the recapitalisation of subsidiaries discussed above. At December 31, 2005 financial receivables related to short-term financing of 2,700 million euros granted to the subsidiary Fiat Finance S. p. A. and due in 2006, and to cash deposited on the current account held with that company. For a more complete analysis of cash flows, reference should be made to the Statement of Cash Flows set out on the following pages as part of the statutory financial statements of the Parent Company Fiat S. p. A. Reconciliation between the Parent Company’s equity and its result for the year with those of the Group Non-current assets mainly include investments in the relevant subsidiaries of the Group. The net increase of 9,382 million euros in investments as compared to December 31, 2005 stems from net write-ups arising from the reversal of previously recognised impairment losses and recapitalisations of 6,361 million euros carried out during the year in the subsidiaries Fiat Partecipazioni S. p. A. (6,000 million euros), Fiat Netherlands Holding N. V. (121 million euros) and Comau S. p. A. (240 million euros), in order to re-balance the equity structure inside the Group and cover losses, as well as the re-purchase from Mediobanca S. . A. of 28. 6% of the shares of Ferrari S. p. A. (893 million euros) upon exercise of the call option provided for in the 2002 agreements, which brought the investment to an 85% stake. Working capital, which totalled 167 million euros, consists of inventories net of advances received, trade, tax and employee receivables/payables, other receivables/payables and pro visions. The 136 million euro decrease over December 31, 2005 is mainly attributable to the refund of VAT receivables by the Tax Authorities. Stockholders’ equity at December 31, 2006 totalled 10,374 million euros, reflecting an increase of 2,389 million euros as compared to December 31, 2005 due to the positive result of the year (2,343 million euros) and other minor changes (including 28 million euros resulting from marking to market the fair value carrying amount of the Mediobanca shareholding). Pursuant to the Consob Communication of July 28, 2006, set out below is a reconciliation between the Parent Company’s equity at December 31, 2006 and its result for the year then ended with those of the Group (Group interest). (in millions of euros) Stockholders’ equity at December 31, 2006 Financial Statements of Fiat S. p. A. Elimination of the carrying amounts of consolidated investments and the respective dividends from the financial statements of Fiat S. p. A. Elimination of the reversal of impairment losses (net of recognised impairment losses) of consolidated investments Equity and results of consolidated subsidiaries Consolidation adjustments: Elimination of intercompany profits and losses on the sale of investments Elimination of intercompany profits and losses in inventories and fixed assets and other adjustments Consolidated financial statements (Group interest) 2006 Net result 10,374 2,343 14,211) – 13,404 (346) (2,099) 1,229 – (205) 9,362 (41) (21) 1,065 For a more complete analysis of the changes in stockholders’ equity, reference should be made to the relevant table set out in the following pages as part of the statutory financial statements of the Parent Company Fiat S. p. A. Net debt totalled 4,352 million euros at December 31, 2006 compared with net liquid funds of 2,514 million euros at December 31, 2005. The use of the liquid funds balance at the beginning of the year and the subsequent accumulation of debt are the consequence of the previously mentioned recapitalisations of subsidiaries and purchase of Ferrari S. . A. shares. A breakdown of net debt is illustrated in the following table: (in millions of euros) Financial receivables, cash and cash equivalents Current financial payables Non-current financial payables Net debt (net liquid funds) 236 Financial Review of Fiat S. p. A. At December 31, 2006 At December 31, 2005 (85) 1,627 2,810 4,352 (3,076) 557 5 (2,514) Financial Review of Fiat S. p. A. 237 Income Statement (in euros) Dividends and other income from investments (Impairment losses) reversal of impairment losses of investments Gains (losses) on the disposal of investments Other operating income Personnel costs Other operating costs Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Result before taxes Income taxes Result from continuing operations Result from discontinued operations Net result Balance Sheet (*) Note 2006 2005 (1) 362,418,522 2,099,350,000 425,380 79,238,202 (57,899,516) (141,006,254) – (24,846,809) – 2,317,679,525 (25,695,447) 2,343,374,972 – 2,343,374,972 7,713,904 (430,788,686) (1,300,134) 72,853,610 (60,027,274) (121,360,013) 1,133,110,377 (61,685,499) 857,636,269 1,396,152,554 278,827,554 ,117,325,000 – 1,117,325,000 (2) (3) (4) (5) (6) (7) (8) (9) (10) (*) Pursuant to Consob resolution no. 15519 of July 27, 2006 effects of transactions with related parties on the Income Statement of Fiat S. p. A. are included in the specific income statement schedule reported in the following pages and also provided in the comments of the single items and in Note 30. (*) (in euros) ASSETS Non-current assets Intangible assets Property, plant and equipment Investments Other financial assets Other non-current assets Deferred tax assets Total Non-current assets Current assets Inventories Trade receivables Current financial receivables Other current receivables Cash and cash equivalents Total Current assets Assets held for sale TOTAL ASSETS STOCKHOLDERS’ EQUITY AND LIABILITIES Stockholders’ equity Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result Total Stockholders’ equity Non-current liabilities Provisions for employee benefits and other non-current provisions Non-current financial payables Other non-current liabilities Deferred tax liabilities Total Non-current liabilities Current liabilities Provisions for employee benefits and other current provisions Trade payables Current financial payables Other payables Total Current liabilities Liabilities held for sale TOTAL STOCKHOLDERS’ EQUITY AND LIABILITIES Note At December 31, 2006 At December 31, 2005 (11) 771,530 37,252,689 14,499,594,748 20,134,319 1,573,473 – 14,559,326,759 675,599 39,658,553 5,117,531,801 5,335,175 4,501,747 – 5,167,702,875 – 154,692,452 84,173,202 626,428,489 608,105 865,902,248 – 15,425,229,007 – 215,652,499 3,075,893,885 799,919,053 95,235 4,091,960,672 – 9,259,663,547 6,377,257,130 1,540,856,410 22,590,857 446,561,763 24,138,811 6,134,851 (553,411,863) (24,138,811) 162,764,566 27,399,708 2,343,374,972 10,373,528,394 6,377,257,130 681,856,410 22,590,857 446,561,763 27,709,936 334,633 (811,736,863) (27,709,936) 134,267,390 16,102,522 1,117,325,000 7,9 84,558,842 18,104,487 2,810,029,000 20,000,576 3,438,000 2,851,572,063 29,170,653 5,262,000 16,861,109 – 51,293,762 26,790,951 184,660,883 1,627,429,902 361,246,814 2,200,128,550 – 15,425,229,007 30,990,501 385,182,033 557,382,830 250,255,579 1,223,810,943 – 9,259,663,547 (12) (13) (14) (15) 10) (27) (16) (17) (18) (19) (20) (21) (22) (23) (10) (24) (25) (26) (27) (*) Pursuant to Consob resolution no. 15519 of July 27, 2006 effects of transactions with related parties on the Balance Sheet of Fiat S. p. A. are included in the specific balance sheet schedule reported in the following pages and also provided in the comments of the single items and in Note 30. 238 Fiat S. p. A. Financial Statements at December 31, 2006 Fiat S. p. A. Financial Statements at December 31, 2006 239 Statement of Changes in Stockholders’ Equity Statement of Cash Flows (in thousands of euros) 2006 2005 (in thousands of euros) A) Cash and cash equivalents at beginning of period B) Cash flows from (used in) operating activities during the period: Net result for the period Amortisation and depreciation Non-cash gain from extinguishment of the Mandatory Convertible Facility Non-cash stock option costs (Impairment losses) reversals of impairment losses of investments Capital losses/gains on the disposal of investments Change in provisions for employee benefits and other provisions Change in deferred taxes Change in working capital Total C) Cash flows from (used in) investment activities: Investments: – Recapitalisations of subsidiaries – Acquisitions Other investments (tangible and intangible assets and other financial assets) Proceeds from the sale of: – Investments – Other non-current assets (tangible, intangible and other) Total D) Cash flows from (used in) financing activities: Change in current financial receivables Change in non-current financial payables Change in current financial payables Capital increase Sale of treasury stock Dividend distribution Total E) Total change in cash and cash equivalents F) Cash and cash equivalents at end of period 495 325 2,343,375 2,882 – 11,297 (2,099,350) (329) 7,990 3,438 151,872 421,175 1,117,325 2,918 (859,000) 10,041 430,789 (93) ,100 277,000 (76,028) 905,052 Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result for the period Total Stockholders’ equity At December 31, 2004 Capital increase for conversion of the Mandatory Convertible Facility 4,918,113 – 22,591 446,562 26,413 1,632 (813,435) (26,413) 74,397 6,062 2,141,000 Valuation of stock option plans and other changes Net result for the period At December 31, 2005 10,442 1,117,325 1,117,325 ,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 Valuation of stock option plans and other changes Net result for the period At December 31, 2006 1,459,144 681,856 4,655,922 Fair value adjustments recognised directly in equity 1,297 (1,297) 1,698 (1,297) 59,870 10,041 59,870 (*) (*) Treasury stock at December 31, 2005 consists of 4,331,708 ordinary shares for a total nominal value of 21,659 thousand euros. (6,361,126) (919,412) (15,529) (165,193) – (1,808) 2,357 313 (7,293,397) (a) – 261 (166,740) 2,991,721 2,804,767 1,070,047 – 5,800 – 6,872,335 113 608 (753,091) – 14,548 – 401 – 7 38,142) 170 495 At December 31, 2005 Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result for the period Total Stockholders’ equity 6,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 Allocation of the net result for the prior period Fair value adjustments recognised directly in equity 859,000 (3,571) 5,800 258,325 3,571 28,497 11,297 (1,117,325) – 28,497 2,343,375 2,343,375 7,097 6,377,257 1,540,856 22,591 446,562 24,139 6,135 (553,412) (24,139) (*) 162,764 27,400 2,343,375 10,373,528 (*) Treasury stock at December 31, 2006 consists of 3,773,458 ordinary shares for a total nominal value of 18,867 thousand euros. (a) In 2005, the item â€Å"Capital increase† is shown net of the repayment of the Mandatory Co nvertible Facility (3 billion euros), as it did not give rise to cash flows. Statement of total recognised income and expenses for 2006 and 2005 (in thousands of euros) Gains (losses) recognised directly in the fair value reserve (investments in other companies) Gains (losses) recognised directly in equity Transfer from cash flow hedge reserve Net result for the period Total of recognised income (expense) for the period 240 Fiat S. p. A. Financial Statements at December 31, 2006 2006 2005 28,497 28,497 – 2,343,375 2,371,872 58,958 58,958 912 1,117,325 1,177,195 Fiat S. p. A. Financial Statements at December 31, 2006 241 Income Statement Balance Sheet pursuant to Consob Resolution No. 15519 of July 27, 2006 pursuant to Consob Resolution No. 15519 of July 27, 2006 (in thousands of euros) Dividends and other income from investments (Impairment losses) reversal of impairment losses of investments Gains (losses) on the disposal of investments Other operating income Personnel costs Other operating costs Income (expenses) from significant non-recurring transactions Financial income (expenses) Financial income from significant non-recurring transactions Result before taxes Income taxes Result from continuing operations Result from discontinued operations Net result 242 Fiat S. p. A. Financial Statements at December 31, 2006 Note 2006 (1) 362,419 2,099,350 425 79,238 (57,900) (141,006) – (24,847) – 2,317,679 (25,696) 2,343,375 – 2,343,375 (2) (3) (4) (5) (6) (7) (8) (9) (10) of which Related parties (Note 30) 33,200 (51,901) (17,765) 2005 7,714 430,789) (1,300) 72,854 (60,027) (121,360) 1,133,110 (61,685) 857,636 1,396,153 278,828 1,117,325 – 1,117,325 of which Related parties 24,256 (54,477) 106,259 (in thousands of euros) ASSETS Non-current assets Intangible assets Property, plant and equipment Investments Other financial assets Other non-current assets Deferred tax assets Total Non-current asset s Current assets Inventories Trade receivables Current financial receivables Other current receivables Cash and cash equivalents Total Current assets Assets held for sale TOTAL ASSETS STOCKHOLDERS’ EQUITY AND LIABILITIES Stockholders’ equity Capital stock Additional paid-in capital Reserve under law no. 413/1991 Legal reserve Reserve for treasury stock in portfolio Extraordinary reserve Retained earnings (losses) Treasury stock Gains (losses) recognised directly in equity Stock option reserve Net result Total Stockholders’ equity Non-current liabilities Provisions for employee benefits and other non-current provisions Non-current financial payables Other non-current liabilities Deferred tax liabilities Total Non-current liabilities Current liabilities Provisions for employee benefits and other current provisions Trade payables Current financial payables Other payables Total Current liabilities Liabilities held for sale TOTAL STOCKHOLDERS’ EQUITY AND LIABILITIES Note (11) (12) (13) (14) (15) (10) (27) (16) (17) (18) (19) At December 31, 2006 772 37,253 14,499,595 20,134 1,573 – 14,559,327 – 154,692 84,173 626,429 608 865,902 – 15,425,229 of which Related parties (Note 30) 10,029 2,408 84,173 146,908 At December 31, 2005 of which Related parties 676 39,658 5,117,532 5,335 4,502 – 5,167,703 5,262 – 215,652 3,075,894 799,920 495 4,091,961 – 9,259,664 7,687 3,075,894 106,007 (20) 6,377,257 1,540,856 22,591 446,562 24,139 6,135 (553,412) (24,139) 162,765 27,400 2,343,375 10,373,529 21) (22) (23) (10) (24) (25) (26) (27) 18,104 2,810,029 20,001 3,438 2,851,572 26,791 184,661 1,627,430 361,246 2,200,128 – 15,425,229 6,377,257 681,856 22,591 446,562 27,710 335 (811,737) (27,710) 134,267 16,103 1,117,325 7,984,559 2,810,029 – 17,801 1,405,554 319,078 29,171 5,262 16,861 – 51,294 30,991 38 5,182 557,383 250,255 1,223,811 – 9,259,664 5,262 2,622 4,975 434 215,379 Fiat S. p. A. Financial Statements at December 31, 2006 243 Notes to the Financial Statements Principal activities Fiat S. p. A. (the â€Å"Company†) is a corporation organised under the laws of the Republic of Italy and is the Parent Company f the Fiat Group, holding investments, either directly or indirectly through subholdings, in the capital of the parent companies of business Sectors in which the Fiat Group operates. The head office of the company is in Turin, Italy. The financial statements of Fiat S. p. A. are prepared in euros which is the currency of the economic environment in which the company operates. The Balance Sheet and Income Statement are presented in euros, while the Statement of Cash Flows, the Statement of Changes in Stockholders’ Equity, the Statement of Total Recognised Income and Expenses and the amounts stated n the Notes are presented in thousands of euros, unless otherwise stated. As the Parent Company, Fiat S. p. A. has additionally prepared the consolidated financial statements of the Fiat Group at December 31, 2006. Significant accounting policies Basis of preparation The 2006 financial statements are the separate financial statements of the Parent Company, Fiat S. p. A. , and have been prepared in accordance with the International Financial Reporting Standards (â€Å"IFRS†) issued by the International Accounting Standards Board (â€Å"IASB†) and adopted by the European Union. The designation â€Å"IFRS† also includes all the revised International Accounting Standards (â€Å"IAS†) and all the interpretations of the International Financial Reporting Interpretations Committee (â€Å"IFRIC†), previously known as the Standing Interpretations Committee (â€Å"SIC†). In compliance with European Regulation no. 1606 of July 19, 2002, starting from 2005 the Fiat Group has adopted the International Financial Reporting Standards (â€Å"IFRS†) issued by the International Accounting Standards Board (â€Å"IASB†) for the preparation of its consolidated financial statements. On the basis of national legislation implementing that Regulation, he annual statutory accounts of the Parent Company Fiat S. p. A. as of December 31, 2006 have been prepared for the first time also using those accounting standards. As a consequence the Parent Company Fiat S. p. A. is presenting its financial statements for 2006 and its comparative figures fo r the prior year in accordance with IFRS. The accounting principles applied are the same as those used in the preparation of the Company’s Balance Sheets at January 1, 2005 and December 31, 2005 and its 2005 Income Statement in accordance with IFRS; these statements are provided in the Appendix attached to these Notes, to which reference should be made. The Appendix provides reconciliations of the Company’s equity and Income Statement reported under its previous accounting principles (Italian accounting principles) and IFRS, together with Notes, as required by IFRS 1 – Firsttime adoption of IFRS. Certain reclassifications have been made with respect to the figures published in the Appendix to the 2006 First-half Report. The comparative figures for the previous period were consequently reclassified. These reclassifications have no effect on the net result or stockholders’ equity. The financial statements have been prepared on a historical cost basis, modified as required for measuring certain financial instruments. Format of the financial statements Fiat S. p. A. presents an Income Statement using a classification based on the nature of its revenues and expenses given the type of business it performs. The Fiat Group presents a Consolidated Income Statement using a classification based on function, as this is believed to be more representative of the format selected for managing the business sectors and for internal reporting purposes and is coherent with international practice in the automotive sector. Fiat S. p. A. has elected to present current and non-current assets and liabilities as separate classifications on the face of the Balance Sheet. A mixed format has been selected by the Fiat Group for the Consolidated Balance Sheet, as permitted by IAS 1, presenting only current and non-current assets separately. This decision has been taken in view of the fact that both companies carrying out industrial activities and those carrying out financial activities are consolidated in the 244 Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements Group’s financial statements. The investment portfolios of financial services companies are included in current assets in the Consolidated Balance Sheet, as the investments will be realised in their normal operating cycle. Financial services companies, though, obtain funds only partially from the market: the remaining are obtained through the Group’s treasury companies (included in industrial companies), which lend funds both to industrial Group companies and to financial services companies as the need arises. This financial service structure within the Group means that any attempt to separate current and non-current debt in the Consolidated Balance Sheet cannot be meaningful. This has no effect on the presentation of the liabilities of Fiat S. p. A. Assets are depreciated using the policies and rates described below. Lease arrangements in which the lessor maintains substantially all the risks and rewards incidental to the ownership of an asset are classified as operating leases. Lease payments under an operating lease are recognised as an expense on a straightline basis over the lease term. Depreciation Depreciation is charged on a straight-line basis over the estimated useful lives of assets as follows: The statement of cash flows has been prepared using the indirect method. In connection with the requirements of the Consob Resolution No. 15519 of July 27, 2006 as to the format of the financial statements, specific supplementary Income Statement and Balance Sheet formats have been added for related party transactions, so as not to compromise the overall reading of the statements. Annual depreciation rate Buildings Plant Furniture Fixtures Vehicles 3% 10% 12% 20% 25% Land is not depreciated. Intangible assets Impairment of assets Purchased and internally-generated intangible assets are ecognised as assets in accordance with IAS 38 – Intangible Assets, where it is probable that the use of the asset will generate future economic benefits and where the cost of the asset can be determined reliably. The company reviews at least annually the recoverability of the carrying amount of intangible assets, property, plant and equipment and investments in subsidiaries and associates, in or der to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the carrying amount of an asset is written down to its recoverable amount. The recoverable amount of an asset is the higher of fair value less costs to sell and its value in use. Intangible assets with finite useful lives are measured at purchase or manufacturing cost, net of amortisation charged on a straight-line basis over their estimated useful lives and net of any impairment losses. Property, plant and equipment Cost Property, plant and equipment is measured at purchase or manufacturing cost, net of accumulated depreciation and any impairment losses, and is not revalued. Subsequent expenditures are capitalised only if they increase the future economic benefits embodied in the asset to which hey relate. All other expenditures are expensed as incurred. In particular, in assessing whether investments in subsidiaries and associated companies have been impaired, their recoverable amount has been taken as their value in use, as the investments are not listed and a market value (fair value less costs to sell) cannot be reliably measured. The value in use of a n investment is determined by estimating the present value of the estimated cash flows expected to arise from the results of the investment and from the estimated value of its ultimate disposal, in line with the requirements of paragraph 33 of IAS 28. Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements 245 When an impairment loss on assets subsequently reverses or decreases, the carrying amount of the asset or cash-generating unit is increased up to the revised estimate of its recoverable amount, but not in excess of the carrying amount that would have been recognised had no impairment loss been recorded. The reversal of an impairment loss is recognised immediately in income. Measurement Financial instruments Investments in subsidiaries and associates are tested for mpairment annually and if necessary more often. If there is any evidence that these investments have been impaired, the impairment loss is recognised directly in the Income Statement. If the company’s share of losses of the investee exceeds the carrying amount of the investment and if the company has an obligation to respond for these losses, the company’s interest is reduced to zero and a liability is recogn ised for its share of the additional losses. If the impairment loss subsequently no longer exists it is reversed and the reversal is recognised in the income statement up o the limit of the cost of the investment. Presentation Financial instruments held by the company are presented in the Balance Sheet as described in the following: I Non-current assets: Investments, Other financial assets, Other non-current assets. I Current assets: Trade receivables, Current financial receivables, Other current receivables, Cash and cash equivalents. I Non-current liabilities: Non-current financial payables, Other non-current liabilities. Current liabilities: Trade payables, Current financial payables (including payables for advances on the sale of receivables), Other payables. I The item â€Å"Cash and cash equivalents† consists of cash and deposits with banks, units with liquidity funds and other highly traded securities that are readily convertible to cash and which are subject to an insignificant risk of changes in value. The liability relating to financial guarantee contracts is included in Non-current financial payables. The term financial guarantee contracts refers to contracts under which the company guarantees to make specific payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the terms of a debt instrument. The present value of the related receivable for any outstanding commissions is classified in Non-current financial assets. Investments in subsidiaries and associates are stated at cost adjusted for any impairment losses. The excess on acquisition of the purchase cost and the share acquired by the company of the investee company’s net assets measured at fair value is, accordingly, included in the carrying value of the investment. Investments in other companies, comprising non-current financial assets that are not held for trading (available-forsale financial assets), are initially measured at fair value. Any subsequent profits and losses resulting from changes in fair value, arising from quoted prices, are recognised directly in equity until the investment is sold or is impaired; the total profits and losses recognised in equity up to that date are recognised in the Income Statement for the period. Minor investments in other companies for which a market quotation is not available are measured at cost, adjusted for any impairment losses. Other financial assets for which the company has the intent o hold to maturity are recognised on the trade date and are measured at purchase price (being representative of fair value) on initial recognition in the Balance Sheet, inclusive of transaction costs other than in respect of assets held for trading. These assets are subsequently measured at amortised cost using the effective interest method. 246 Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements Other non-current assets, Trade receivables, Curre nt financial receivables and Other current receivables, excluding assets eriving from derivative financial instruments and all financial assets for which quotations on an active market are not available and whose fair value cannot be reliably determined are measured at amortised cost using the effective interest method if they have a pre-determined maturity. If financial assets do not have a predetermined maturity they are measured at cost. Receivables with a due date beyond one year that are non-interest bearing or on which interest accrues at below market rate are discounted to present value using market rates. Valuations are performed on a regular basis with the purpose of verifying if there is objective evidence that a financial asset, taken on its own or within a group of assets, may have been impaired. If objective evidence exists, the impairment loss is recognised as a cost in the Income Statement for the period. Non-current financial payables, Other non-current liabilities, Trade payables, Current financial payables and Other payables are measured on initial recognition at fair value (normally represented by the cost of the transaction), including any transaction costs. Financial liabilities are subsequently measured at amortised cost using the effective interest method, except for derivative financial instruments and liabilities for financial guarantee contracts. Financial liabilities hedged by derivative instruments are measured according to the hedge accounting criteria applicable to fair value hedges; gains and losses resulting from subsequent measurement at fair value, caused by fluctuations in interest rates, are recognised in the Income Statement and are set off by the effective portion of the gain or loss resulting from the respective valuation of the hedging instrument at fair value. Liabilities for financial guarantee contracts are measured at the higher of the estimate of the contingent liability (determined in accordance with IAS 37 – Provisions, Contingent Liabilities and Contingent Assets) and the amount initially recognised less any amount released to income over time. Derivative financial instruments Derivative financial instruments are used solely for hedging purposes, for the purpose of reducing foreign exchange rate risk, interest rate risk and the risk of fluctuations in market prices. In accordance with the conditions of IAS 39, derivative inancial instruments qualify for hedge accounting only when, at the inception of the hedge, there is formal designation and documentation of the hedging relationship, the hedge is expected to be highly effective, the effectiveness can be reliably measured and the hedge is actually highly effective throughout the financial reporting periods for which it was designated. All derivative financial instruments are measured at fair value, in accordance with IAS 39. When financial instruments have the characteristics to qualify for hedge accounting the following accounting treatment is dopted: I Fair value hedge – If a derivative financial instrument is designated as a hedge of the exposure to changes in fair value of a recognised asset or liability that is attributable to a particular risk that could affect the Income Statement, the gain or loss resulting from remeasuring the hedging instrument at fair value is recognised in the Income Statement. The gain or loss on the hedged item attributable to the hedged risk adjusts the carrying amount of the hedged item and is recognised in the Income Statement. Cash flow hedge – If a derivative financial instrument is esignated as a hedge of the exposure to variability in the future cash flows of a recognised asset or liability or a highly probable forecast transaction that could affect the Income Statement, the effective portion of the ga in or loss on the derivative financial instrument is recognised directly in equity. The cumulative gain or loss is reversed from equity and reclassified into the Income I Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements 247 Statement in the period in which the hedged transaction is recognised. Gains or losses associated with a hedge (or part of a hedge) which is no longer effective are immediately recognised in the Income Statement. If a hedging instrument or a hedging relationship is terminated, but the transaction being hedged has not yet occurred, the cumulative gains and losses recognised in equity until that time are recognised in the Income Statement at the time the transaction occurs. If a hedged transaction is no longer considered probable, the unrealised gains and losses that remain in equity are immediately recognised in the Income Statement. ividing the costs incurred by the total costs forecast for the whole construction). Any losses expected to be incurred on contracts are fully recognised in the Income Statement and as a reduction in contract work in progress when they become known. If hedge accounting cannot be used, the gains and losses resulting from changes in the measurement of the derivative financial instrument at fair value are immediately recognised in the Income Statement. Sales of receivables Inventory Inventory consists of work in progress on specific contracts and in particular relates to long-term construction contracts signed by Fiat S. . A. with Treno Alta Velocita – T. A. V. S. p. A. under which Fiat S. p. A. as general contractor performs the coordination, organisation and management of the work. Work in progress refers to activities carried out directly and is measured by applying the percentage of completion to the contract fee, thereby recognising the margins deriving from the work performed to date. The cost to cost method is used to determine the percentage of completion of a contract (by Any advances received from customers for services performed are presented as a reduction in inventory. If the amount of advances exceeds inventory, the excess is recognised as Advances in the item Other payables. Receivables sold in factoring operations are derecognised from assets if and only if the risks and rewards relating to their ownership have been substantially transferred to the buyer. Receivables sold with recourse and without recourse that do not satisfy this condition remain in the company’s Balance Sheet even if they have been sold from a legal point of view; in this case, an obligation of the same amount is recognised as a liability for the advances received. Assets held for sale Any amounts in this item will consist of non-current assets (or assets and liabilities included in disposal groups) whose carrying amount will be recovered principally through a sale transaction rather than through continuing use. Assets held for sale (or disposal groups) are measured at the lower of their carrying amount and fair value less disposal costs. Employee benefits The expense related to the reversal of discounting pension obligations for defined benefit plans are reported separately as part of the Group’s financial expense. Post-employment plans The company provides pension plans and other postemployment plans to its employees. The pension plans for which the company has an obligation under Italian law are defined contribution plans, while the other post-employment plans, for which the company generally has an obligation under national collective bargaining agreements, are defined benefit plans. The payments made by the company for defined contribution plans are recognised in the Income Statement as a cost when incurred. Defined benefit plans are based on the employees’ working lives and on the salary or wage received by the employee over a predetermined period of service. The employees’ severance indemnity (trattamento di fine rapporto or TFR) is considered to be a defined benefit plan and is accounted for in the same way as other defined benefit plans. The company’s obligation to fund defined benefit plans and the annual cost recognised in the Income Statement are determined by independent actuaries using the projected unit credit method. The portion of net actuarial gains and losses at the end of the previous reporting period that exceeds the greater of 10% of the present value of the defined benefit bligation and 10% of the fair value of the plan assets at that date is deferred and recognised over the remaining working lives of the employees (the â€Å"corridor method†); the portion of actuarial gains and losses that does not exceed this threshold is deferred. In the context of IFRS first-time adoption, the company elected to recognise all cumulative actuarial gains and losses at January 1, 2004 (date of first-time adoption of IFRS by the Fiat Group), although it has adopted the corridor method for those arising subsequently. 248 Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements The liability for obligations arising under defined benefit plans and due on termination of the employment contract represents the present value of the obligation adjusted by actuarial gains and loses deferred as the result of applying the corridor approach and by past service costs for employee service in prior periods that will be recognised in future years. Other long-term benefits The accounting treatment of other long-term benefits is the same as that for post-employment benefit plans except for the fact that actuarial gains and losses and past service costs are fully ecognised in the Income Statement in the year in which they arise and the corridor method is not applied. Equity compensation plans The company provides additional benefits to certain members of top management and to certain employees through equity compensation plans. Under IFRS 2 – Share-based Payment, these plans are a component of employee remuneration whose cost is measured by the fair value of the stoc k options at the grant date recognised in the Income Statement on a straight-line basis from the grant date to the vesting date, with a counter entry to equity. Changes in fair value after the grant date do not have any effect on the initial measurement. The company has applied the transitional provisions of IFRS 2 and as a result the Standard is applicable to all stock option plans granted after November 7, 2002 but which had not yet vested by January 1, 2005, the effective date of the Standard. Detailed disclosures are also provided for plans granted before that date. Fiat S. p. A. Financial Statements at December 31, 2006 – Notes to the Financial Statements 249 Taxes Use of estimates The company recognises provisions when it has a legal or constructive obligation to third parties, when it is probable that the settlement of the obligation will require the outflow of resources and when a reliable estimate can be made for the amount of the obligation. The tax charge for the period is determined on the basis of prevailing laws and regulations. Income taxes are recognised in the Income Statement other than those relating to items credited or charged directly to equity, in which case income taxes are also recognised directly in equity. Changes in estimates are recognised in the Income Statement for the period in which the change occurs. Deferred tax assets and liabilities are determined on the basis of all the temporary differences between the carrying amount of an asset or liability in the Balance Sheet and its corresponding tax basis. Deferred tax assets resulting from unused tax losses and temporary differences are recognised to the extent that it is probable that future taxable profit will be available against which they can be utilised. Current and deferred income taxes and liabilities are offset when there is a legally enforceable right to offset. Deferred tax assets and liabilities are measured by using the tax rates that are expected to apply to the period when the asset is realised or the liability is settled. The preparation of financial statements and related disclosures that conform to IFRS requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and iabilities at the date of the financial statements. Actual results could differ from those estimates. Estimates are used in accounting for depreciation and amortisation, impairment losses and reversals of impairment losses on investments, the margins earned on construction contracts, employee benefits, taxes and provisions. Estimates and assumptions are reviewed periodically and the effects of any changes are recognised in the period in which the estimate is revised if the revision ffects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Provisions Treasury stock The cost of purchase of treasury stock is accounted for as a reduction of equity. The effects of any subsequent transactions with those shares are similarly recognised directly in equity. Dividends received and receivable Dividends received and receivable from investments are recognised in the Income Statement when the right to receive the payment of this income is established and only if declared from post-acquisition net income. If dividends are declared from pre-acquisition net income, those dividends are deducted from the cost of the investment. Revenue recognition Revenue is recognised to the extent that it is probable that economic benefits will flow to the company and when the amount of revenue can be measured reliably. Revenue is presented net of any adjusting items. Revenue from services and revenue from construction contracts is recognised by reference to the stage of completion (the percentage of completion method). Revenues arising from royalties are recognised on an accrual basis in accordance with the terms of the relevant agreement. Financial income and expenses Financial income and expenses are recognised and measured in the Income Statement on an accrual basis. Fiat S. p. A. and almost all its Italian subsidiaries have elected to take part in the national tax consolidation programme pursuant to articles 117/129 of the Consolidated Income Tax Act (T. U. I. R. ); the election has been made for a three year period beginning in 2004. Fiat S. p. A. acts as the consolidating company in this programme and calculates a single taxable base for the group of companies taking part, thereby enabling benefits to be realised from offsetting taxable income and tax losses in a single tax return. Each company participating in the consolidation transfers its taxable income or tax loss to the consolidating company and Fiat S. p. A. recognises a receivable from that company for the amount of IRES corporate income tax paid over on its behalf. 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Lucy Essay Research Paper The behaviorist approach free essay sample

Lucy Essay, Research Paper The behaviourist attack leads us to believe that personality consists of all of an persons behaviours. Harmonizing to Skinner all behaviour is determined by eventuality of reinforcment, based on the type and frequence of the reinforcment. If this is true, so we are more disposed to reiterate behaviours that are rewarded and less disposed to reiterate punished behaviours. The expirence I? vitamin D like to portion about my reinforcment process involves my Canis familiaris Lucy. Lucy is a Zhou and black Labrador mix. Currently Lucy is one and half old ages old. I have used reinforcment while developing her to react in a learned manner. Lucy? s favourite nutrient is chopped American cheese. Using the cheese as a learned stimulation, I have trained Lucy to give a coveted conditioned response. When I told Lucy to sit and she did, I would give her a piece of cheese. We will write a custom essay sample on Lucy Essay Research Paper The behaviorist approach or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page So Lucy finally became aquaintede with the piece of cheese being a wages of sitting on bid. The partial reinforcment agenda used for Lucy was on a variable ratio. She did non have a piece of cheese each clip she responded to the bid. It was on an norm of every three responses that she was rewarded. I did non desire a fixed ratio because I did non desire Lucy to anticipate a piece of cheese every clip person had it. Lucy is at the point where she now does non hold to be told to sit. As she hears the refridgerator door unfastened, she become s qui vive to the activity traveling on interior. Lucy will run over to the refridgerator. Once the cheese is taken out of the draw, Lucy recognizes the sound of the negligee. Lucy reacts on this discriminatory stimulu and will sit on her ain in order to revieve the piece of cheese. Knowing that cheese is her favourite nutrient, I besides use it as a negative reinforcment. Lucy loves to run out the door when people enter the house. I live on a street that gets a good trade of traffic, allow alone it is ilegal for her to be running about free. Afraid that she may acquire hit by a auto, or picked up by the Canis familiaris warden, I have to reenforce this behaviour. Each clip Lucy decides to run outdoors on her ain free will, I go into the refridgerator and state her? no cheese for Lucy? as I grab the cheese. Lucy will sit and make all the fast ones she knows to acquire the cheese, but I do non give in to her. Stimuli similar to the discriptive stimulation besides produces responses, this procedure is known as generalisation. I find it comincal to utilize this procedure with Lucy. I don? T believe she has any thought as to why I am express joying at her, but when I tell Lucy to sit she will. When she sits, she looks for a wages that is sometimes given to her. Using generalisation, I will state Lucy to ptyalize and she will sit and still look for the wages. Sit and tongue are so similar that she believes they will hold the same result, merely one may acquire a wages and the other gets a chortle.

Biochemical Oxygen Demand free essay sample

Biochemical Oxygen Demand, BOD, as it is commonly abbreviated, is one of the most important and useful parameters (measured characteristics) indicating the organic strength of a wastewater. BOD measurement permits an estimate of the waste strength in terms of the amount of dissolved oxygen required to break down the wastewater. The specifics of the analysis are discussed in detail in Standard Methods for the Examination of Water and Wastewater. The BOD test is one of the most basic tests used in the wastewater field. It is essentially a measure of the biological and the chemical component of the waste in terms of the dissolved oxygen needed by the natural aerobic biological systems in the wastewater to break down the waste under defined conditions. Generally the BOD test is carried out by determining the dissolved oxygen on the wastewater or a diluted mixture at the beginning of the test period, incubating the wastewater mixture at 20Â °C, and determining the dissolved oxygen at the end of 5 days. We will write a custom essay sample on Biochemical Oxygen Demand or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The difference in dissolved oxygen between the initial measurement and the fifth day measurement represents the biochemical oxygen demand. While BOD describes the biological oxidation capacity of a wastewater, it is not a measure of the total potential oxidation of the organic compounds present in the wastewater. A number of chemical tests are used to measure this parameter, either in terms of the oxygen required for virtually complete oxidation, or in terms of the element carbon. Probably the most common test for estimating industrial wastewater strength is the Chemical Oxygen Demand (COD) Test. This test essentially measures the chemical oxidation of the wastewater by a strong oxidizing agent in an acid solution. The value for the COD test is always greater than the BOD test and is not always a good indication of BOD values for the same waste. A test which measures carbon and which is being used to a greater extent in measuring wastewater strength is the TOC (Total Organic Carbon) test where the carbon is oxidized by catalytic combustion to carbon dioxide and the carbon dioxide is measured. Dissolved Oxygen (DO) The dissolved oxygen concentrations in a wastewater before and after treatment are very important. While dissolved oxygen concentrations are necessary to carry out the BOD determination, as described above, dissolved oxygen levels are also quite important in determining how satisfactory a biological wastewater treatment plant is operating. For example, for satisfactory biological wastewater decomposition (i.e. treatment) some dissolved oxygen must be present. If it is not, the system will be inefficient and is said to be anaerobic. Septic conditions follow, accompanied by a variety of nuisance conditions such as odor and color changes. Normally, oxygen is not a very soluble gas and dissolved oxygen concentrations in wastewaters are very low. For example, dissolved oxygen concentrations of a few milligrams per liter (or parts per million) are commonplace in water. The solubility of oxygen is such that dissolved oxygen levels in clean water are affected by temperature and salt concentrations expressed as chlorides. When microorganisms and an available food supply are present, dissolved oxygen will be consumed. Since many of the components present in a raw wastewater can serve as a nutrient for microorganisms, most domestic wastewaters will undergo some decomposition and usually any available dissolved oxygen supplies are consumed during travel through the sewer system. Generally, raw wastewater will have little if any dissolved oxygen present while wastewater in the aeration tanks, final settling tanks, or in the final effluent will probably have at least measurable dissolved oxygen concentrations.

Free Essays on The Evolutionary Step In Communication

, a â€Å"cave man†, an upper Paleolithic Homeo Sapien- Sapien, found an existing shape in his â€Å" sacred space†, saw the similarities between that and of an animal, like a bison, and decided to trace around it in ochre. Hence the recognition of a shape and the literal transformation of something real into a picture to convey a message to the collective. After this, the identification, the idea of making an image evolved to something more of a document. For example, later cave paintings are not of the naturalistic form, but rather formalized animal drawings (Cooke, 15). Rather than seeing a pre-existing form, man is creating from his imagination, not literally creating something, but the idea being lent from the indigenous animals of the region, of course not limited to animals, but primarily concentrated on (Coke, 105). Showing us that man was trying, or was indeed, comunicating through the use of images. I know I am leaving out other steps in the evolution of this idea, but it is clearly too broad of an investigation, if I were to go in that direction. None of my instances are to be examined in one place. They are a collective evaluation of the start of communication and how the man who gave birth to this idea of an image, interprets it as a phenomena of some greater deity. The very first cave paintings represent the first existence of the modern day man, in terms of thinking (Bataille, 12). The homeo- sapiean- sapiean was very similar to the modern day man. In the upper Paleolithic time period, man lived in an unconscious state, but was not with out understanding, he perceived his environment in a naà ¯ve manner (Lommel, 12). When creating something as revolutionary such as a representation of something in reality, he feels a vigor and freshness. Meaning, this new idea of drawing, is subject to interpretation. The interpretation of use and the interpretation ... Free Essays on The Evolutionary Step In Communication Free Essays on The Evolutionary Step In Communication The earliest forms of art were naturalistic, or in other words, a â€Å"cave man†, an upper Paleolithic Homeo Sapien- Sapien, found an existing shape in his â€Å" sacred space†, saw the similarities between that and of an animal, like a bison, and decided to trace around it in ochre. Hence the recognition of a shape and the literal transformation of something real into a picture to convey a message to the collective. After this, the identification, the idea of making an image evolved to something more of a document. For example, later cave paintings are not of the naturalistic form, but rather formalized animal drawings (Cooke, 15). Rather than seeing a pre-existing form, man is creating from his imagination, not literally creating something, but the idea being lent from the indigenous animals of the region, of course not limited to animals, but primarily concentrated on (Coke, 105). Showing us that man was trying, or was indeed, comunicating through the use of images. I know I am leaving out other steps in the evolution of this idea, but it is clearly too broad of an investigation, if I were to go in that direction. None of my instances are to be examined in one place. They are a collective evaluation of the start of communication and how the man who gave birth to this idea of an image, interprets it as a phenomena of some greater deity. The very first cave paintings represent the first existence of the modern day man, in terms of thinking (Bataille, 12). The homeo- sapiean- sapiean was very similar to the modern day man. In the upper Paleolithic time period, man lived in an unconscious state, but was not with out understanding, he perceived his environment in a naà ¯ve manner (Lommel, 12). When creating something as revolutionary such as a representation of something in reality, he feels a vigor and freshness. Meaning, this new idea of drawing, is subject to interpretation. The interpretation of use and the interpretation ...

Discussion Question on Employment Pratices and legal Issues in Essay

Discussion Question on Employment Pratices and legal Issues in Diversity - Essay Example These federal laws are complimented and often strengthened by a host of state laws regulating discrimination and harassment in the workplace. Ultimately, such behavior is not only unethical, but can lead to severe legal and financial repercussions for a company and its managers. Employers have an obligation to ensure compliance with EEOC guidelines in the workplace, and to define the role of managers in this process. They can accomplish this, first and foremost, by keeping abreast of all of the applicable state and federal antidiscrimination laws. Training programs and workshops for managers should be designed and held on a regular basis in order to reinforce acceptable norms and behaviors for managers and coworkers. Employee and management handbooks should also clearly incorporate methods and approaches to maintaining a work environment that ensures equal access to opportunities for all current and prospective employees regardless of their immutable characteristics. The culture of the organization is often set from the top down, and this is an area where leadership by example will go a long way toward maintaining compliance with EEOC guidelines. Implementation of the ADA has affected the workplace in numerous way

Medicare and Medicaid High School Essay Example | Topics and Well Written Essays - 500 words

Medicare and Medicaid High School - Essay Example Medicare covers many of the costs of health care for senior citizens, but its associated payments make it expensive to use for many of its beneficiaries. Medicare benefits will cover the cost of hospitalization, skilled nursing home care, and prescription drugs. However, these benefits are often subject to a significant co-pay or deductible and have limitations on their amount of benefits. For example, in-patient hospital care is covered for a period of 60 days, but is subject to a $1,024 deductible payment from the patient. An extended hospital stay, beyond 60 days, may require a co-payment of $256 per day. To deal with these costs, low income people may also be covered under Medicaid or carry supplemental Medicare insurance. Supplemental insurance, known as Medigap, is meant to cover the cost of these co-payments or deductibles and may even cover additional hospitalization days. Medicare also covers the cost of a limited stay in a skilled nursing facility. Eligible patients are covered for up to 20 days after which the patient is required to pay a co-payment of $128 per day for a period of up to 100 days.

Detecting Breast Cancer in Women Under the Age of 50 Dissertation

Detecting Breast Cancer in Women Under the Age of 50 - Dissertation Example ....35 7.5 Data Analysis ............37 7.6 Reliability and Validity......41 7.7 Ethical Issues42 8.0 Discussion Point...48 8.1 Discussion .........49 8.2 Recommendation for further research ............49 9.0 References ..........52 10.0 Bibliography ..........61 11.0 Appendices ........63 Appendix 1 Letter to the Department Manager...64 Appendix 2 Letter to the Ethics Committee66 Appendix 3 Questionnaire for the interview of medical workers..68 Appendix 4 Abbreviations...69 1.0 RATIONALE The two most popular methods used for screening breast cancer today, are Contrast Enhance Magnetic Resonance Imaging and Digital Mammography. Each method has it's own distinct advantages over the other and also lags behind in certain areas when compared with the other. This study will compare and contrast these two methods by using the tests on a sample population in the specific age group of women below 50 years of age and recording them in an organised fashion. At the completion of the research, I propose to conclusively find which method is better at detecting breast cancer in women under the age of 50 years and to support this conclusion with results gathered through the research conducted. 2.0 OBJECTIVE 2.0 OBJECTIVE The objective of this research project is to develop a better understanding of the appropriate use of MRI and Digital Mammography in detecting breast cancer in women under the age of 50. The report also discusses the strengths and weaknesses of each method. The major issues faced were: 1) Identifying the timing of breast cancer screening for women under age 50. 2) Regular screening involved higher costs without a clear... One out of eight women in the developing world is estimated to develop breast cancer at some stage of their lives (Nkondjock, & Ghadirian, 2005).Mortality caused by breast cancer is especially high among women between the ages of forty and forty-nine. Early, accurate detection leading to effective and less drastic treatment methods can significantly reduce the trauma associated with breast cancer, resulting in better prognosis and management of the disease (Taft & Taylor, 2001). Mammography, one of the earliest methods of breast cancer screening (responsible for a 34% decrease in mortality rate among women) was subsequently found to have not detected 25% of malignant Breast cancers in early stages, thus creating a need for a better screening procedure (Taft & Taylor, 2001). Among the numerous diagnostic tools developed using new technology, FFDM and MRI offered prospects of better efficacy in the detection of breast cancer, especially critical for women aged below fifty since they tend to have denser breasts, which impair the capability of the diagnostic tools, particularly in the case of noncalcified breast cancers. The risk of malignancy is at the same time higher in dense breasts, making early detection even more important. Magnetic Resonance images are created by recording the signals generated after radio frequency excitation of hydrogen nuclei (or other elements) in tissue exposed to a strong static magnetic field. The characteristics of these signals vary according to the type of tissue under observation.

Integrating Ict In Mathematics Teaching Education Essay

Integrating Ict In Mathematics Teaching Education Essay The purpose of this study is to study the barriers preventing the integration and adoption of information and communication technology in teaching mathematics in Bhubaneswar, India. The data were collected by means of questionnaires from secondary school mathematics teachers. Major barriers were identified: lack of time in the school schedule for projects involving ICT, insufficient teacher training opportunities for ICT projects, inadequate technical support for these projects, lack of knowledge about ways to integrate ICT to enhance the curriculum, difficulty in integrating and using different ICT tools in a single lesson and unavailability of resources at home for the students to access the necessary educational materials. To overcome some of these barriers, this paper proposes an e-portal which is a collection of mathematical tools, a question bank and other resources in digital form that can be used for teaching and learning mathematics. Based on these findings, I propose the us e of several strategies that should enhance successful ICT integration. INTRODUCTION Information and Communication Technology (ICT) has changed our daily activities in many ways. One of the goals for integrating ICTs in education is to enhance teaching and learning practices thereby improving quality of education (Higgins, 2003). However, in most developing countries like India, the potential of ICT to support pedagogy is yet to be fully realised. Since these changes are evident amongst younger members of our society, they are evident on primary and secondary schools students. Considering that ICT plays an increasingly important role in society, especially if we take into account social, economic and cultural role of computers and the Internet, it is clear that the time has come for the actual entry of ICT in the field of education. The combination of ICT and the Internet certainly opens not only many opportunities for creativity and innovation, but also for approaching the teaching material to current generation of students. Researchers argued that with the introduc tion of technology, it is possible to de-emphasize algorithmic skills; the resulting void may be filled by an increased emphasis on the development of mathematical concepts. Technology saves time and gives students access to powerful new ways to explore concepts at a depth that has not been possible in the past. ICT enhances efficiency of mathematical thought, enables learners to make conjectures and immediately test them in non-threatening environment (Laborde, 2001). Abramovich (1999)s use of spreadsheets in generalizing Pythagorean Theorem demonstrates how computers may be used to learn concepts in geometry and algebra. Meanwhile researchers (Balacheff Kaput, 1996; Kilpatrick Davis, 1993) have discussed the impact of technological forces on learning and teaching mathematics. Internet is increasingly being used to enhance collaborative and interactive learning (Cazes, Gueudet,Hersant and Vandebrouck, 2006; Cress and Kimmerle, 2008; Resta and Rafferriere, 2007) also (Lavy andLero n, 2004). As the study and practice of facilitating learning and improving performance (Januszewski Molenda, 2008), the field of educational technology attempts to overcome challenges by developing new approaches and frameworks. In this context, information and communication technologies (ICTs) represent a new approach for enhancing the dissemination of information and helping to meet these challenges. For a successful integration of ICT into the mathematics curriculum, it is essential to have knowledge of the existing software that is used by mathematics teachers. A survey carried out by Forgasz Prince (2002) found that 61% of the respondents (teachers) used spreadsheets, 45% used word processing and 30% used Internet browsers. In a separate study, Jones (2004) found that seven barriers existed while integrating ICT into lessons. These barriers were (i) lack of confidence among teachers during integration(21.2% responses), (ii) lack of access to resources (20.8%), (iii) lack of t ime for the integration(16.4%), (iv) lack of effective training (15.0%), (v) facing technical problems while the software is in use (13.3%), (vi) lack of personal access during lesson preparation (4.9%) and (vii) the age of the teachers (1.8%). METHODOLOGY This research deployed a survey method to investigate the barriers of integrating ICT into the teaching of mathematics. A total of 50 responses were received and they were analysed using the SPSS statistical package. A questionnaire was adapted from the Teacher Technology Survey by the American Institute for Research (AIR, 1998). The questionnaire was divided into five areas, i.e., (A) the teachers profile, (B) how teachers use ICT, (C) the teachers ICT experience, (D) the barriers faced by teachers and (E) the proposed solution. RESULTS AND DISCUSSIONS ICT applications in general In general, a total of 74.3% of the respondents used computers on a regular basis. Table 1 depicts the percentage of usage by teachers in the various ICT applications: word processing packages (76.8%), spreadsheets (50.3%), Internet activity (67.2%), search engines (56.5%) and multimedia (11.2%). These percentages show that the computer literacy rate among secondary school mathematics teachers has been high. TABLE 1: Common ICT Applications by Teachers Application Daily (%) Weekly (%) Monthly (%) 1 or 2 times a year (%) Never (%) NA (%) NR (%) Computers in general 22.3 25.2 26.8 12.5 6.2 4.2 2.8 Word processing packages 20.4 26.3 30.1 13.6 5.8 1.3 2.5 Spreadsheets 9.6 15.4 25.3 22.5 6.3 12.5 8.4 Any Internet activity 20.8 22.5 23.9 28.6 1.2 1.3 1.7 Search engines for Internet 14.4 19.8 22.3 26.9 11.5 3.6 1.5 Multimedia 2.5 3.6 5.1 15.8 40.1 19.5 13.4 NA Not Available NR No Response Uses of Internet The Internet was used for various purposes. 65.5% respondents used it for browsing, 42.3% used the e-mail facility, 5.5% used IRC, 6.3% used chat rooms, and 8.6% used it in discussion forums and4.5% for other purposes. 6.9% respondents did not use the Internet. Table 2: Use of Internet by Teachers Activity Browsing e-mail IRC Discussion forums Chat rooms Others None Response (%) 65.5 42.3 5.5 8.6 6.3 4.5 6.9 Professional development and training needs A total of 40.3% respondents indicated that they had received ICT training.60.2% of the respondents demonstrated that they had found the training to be generally useful while 64.9% said that they had not received training on how to integrate ICT into mathematics teaching. According to 46.3% of the respondents, mathematics teachers require training on how to integrate ICT into their teaching while 59.5% of them stated that they needed a combination of various types of training.. Table 3: ICT Training Needs ICT training needs General use Integrate ICT into Teaching Use of Internet Combination of needs Response (%) 10.1 64.9 5.5 59.5 Barriers faced by teachers during integration The six major barriers identified were lack of time in the school schedule for projects involving ICT (50.3%), lack of knowledge about ways to integrate ICT to enhance the curriculum (49.5%), lack of adequate technical support for ICT projects (41.9%), inadequate teacher training opportunities for ICT projects (41.2%), integrating and using different ICT tools in a single lesson (34.8%) and the absence of access to the necessary technology at the homes of students (31.0%). Perception of mathematics teachers toward the proposed solution There is a very strong positive response to the proposed solution to develop a mathematics portal for teaching mathematics, wherein a collection of mathematical tools, a question bank and other resources in digital form that can be used for teaching and learning mathematics. 70.2% of the respondents considered it to be very useful and helpful and 27.3% viewed it as useful and helpful. Only 2.5% of the respondents considered that the portal would not be very useful and helpful. Table 4: Barriers Faced by Teachers Barriers % Response as not a barrier minor major Not enough or limited access to computer hardware 30.2 50.6 19.2 Availability of computer software 23.8 54.6 21.6 Lack of time in school schedule for projects involving ICT 11.3 38.4 50.3 Lack of adequate technical support for ICT projects 15.3 42.8 41.9 Not enough teacher training opportunities for ICT Projects 18.7 40.1 41.2 Lack of knowledge about ways to integrate ICT to enhance curriculum 10.2 40.3 49.5 ICT integration is not a school priority 31.4 45.2 23.4 Students do not have access to the necessary technology at home 22.8 46.2 31.0 Teachers do not have access to the necessary technology at home 24.9 55.2 19.9 Integrating and using different ICT tools in a single Lesson 16.5 48.7 34.8 Table 5: Perceptions towards the proposed solution % response as very useful and helpful % response as useful and helpful % response as not so useful and helpful % response as not at all Proposed solution to develop a mathematics portal for teaching 70.2 27.3 2.5 0 From this study, the following findings were found: The most popular application packages used by mathematics teachers were word processing packages (76.8%), spreadsheets (50.3%), internet activity (67.2%), and search engines (56.5%). However, it must be noted that the packages that have not been positively considered by the respondents may not be necessarily useless. . Mathematics teachers need more time to learn to use them -programmes like specific Java applets, Flash presentations, graphical applications and simulation programmes have great potential for the teaching of mathematics because they encourage explorations and higher order thinking. It is encouraging to learn that 65.5% of the respondents used the browser to gather information. It is timely that educators encourage mathematics teachers to use the Internet for online demonstrations like using Java applets on mathematics that are only available online. A large proportion (64.9%) did not have any training on how to integrate ICT into mathematics teaching. Such training should be an integral part of professional training. Moreover, 46.3% of the respondents requested to have training on how to integrate ICT into teaching. Some major barriers hindering the implementation of ICT in mathematics teaching were found to be lack of time in school schedule for projects involving ICT, insufficient teacher training opportunities for ICT projects, inadequate technical support for these projects, lack of knowledge about ways to integrate ICT to enhance the curriculum, difficulty in integrating and using different ICT tools in a single lesson and unavailability of resources at home for the students to access the necessary educational materials. Therefore, funding for new ICT resources should be increased in order to provide adequate ICT equipment and resources. It is also recommended that the contents of the subject be reduced so as to integrate ICT. teachers consider that inadequate time is a factor against teaching and learning effectiveness Therefore to encourage more teachers to integrate ICT into mathematics lessons, the devised programme must be user friendly. The e-portal proposed for this purpose is geared towards fulfilling such needs. This e-portal will be a collection of mathematical tools, a question bank and other resources in digital form that can be used for teaching and learning mathematics. CONCLUSION To create an environment of effective ICT integration, hence improving the quality of education for the youth in the province teacher education programs must focus on eliminating barriers. Based on the findings and discussions presented here, the several recommendations are suggested for practitioners. Technology plans for implementing ICT should be prepared and implemented. Training in ICTs for teacher educators should be improved in both quantity and quality. Every classroom should have at least one computer with Internet access and an LCD projector. Course content should be redesigned to acquire more benefit from ICT. More ICT-related courses for prospective teachers should be offered. Teacher educators and prospective teachers should be aware of the benefits of ICTs An e-portal, collection of mathematical tools, a question bank and other resources in digital form that can be used for teaching and learning mathematics should be constructed.

Autonomy in Determinism :: Determinism Papers

Autonomy in Determinism (1) ABSTRACT: There are good reasons for determinism — the option for pure freedom of will proves to be a non-tenable position. However, this collides with the everyday experience of autonomy. The following argument will attempt to show that determinism and autonomy are compatible. (1) A first consideration going back to MacKay makes clear that I myself cannot foresee in principle my own determination; hence fatalism has lost its grounds. (2) From the perspective of physical determination, I show that quantum-physical indetermination is not at all in a position to explain autonomy, while from the perspective of systems theory physical determination and autonomy is well-compatible. (3) The possibility of knowledge denotes a further increase of such autonomy. From this perspective, acting is something like designing-oneself or choice-of-oneself. (4) Consciousness of not being fixed in principle now becomes a determining condition of my acting, which appears to be determined by auton omy. This explains the ineradicable conviction that freedom of will is essential for human beings. (5) I conclude that the autonomy of acting is greater the more that rational self-determination takes the place of stupid arbitrariness. In 1980 a book by U. Pothast came out with the provocative title 'The Inadequacy of the Proofs for Freedom'. (2) Its merit consisted in the fact that it runs through and refutes all the known types of proofs for freedom in the philosophical tradition. Pothast's arguments, which thereby amount to determinism, are in my opinion basically sound, but surely also need a discriminating judgement, which is treated in the following discussion. The view mentioned is alarming in two respects: First of all, in accordance with the way we see ourselves we are convinced that freedom is essential for man's being. Secondly, philosophers think they have excellent arguments against determinism. The strongest objection to determinism is in my view the following: (3) Truth, i.e., accurate knowledge of the facts of a case is only possible for me when I can cognitively get involved with the subject. However, the precondition for this is that I am not determined by irrelevant constraints in connection with the subject — e.g., by physical factors or by my own biological-genetic constitution, but also not by prejudices and preconcieved notions: precisely because I could not involve myself in the subject because of such constraints. Reduced to a formula, this means: truth presupposes freedom. As a philosophical theory, determinism itself lays claim to truth, which therewith presupposes freedom, in accordance with what I have just said. Autonomy in Determinism :: Determinism Papers Autonomy in Determinism (1) ABSTRACT: There are good reasons for determinism — the option for pure freedom of will proves to be a non-tenable position. However, this collides with the everyday experience of autonomy. The following argument will attempt to show that determinism and autonomy are compatible. (1) A first consideration going back to MacKay makes clear that I myself cannot foresee in principle my own determination; hence fatalism has lost its grounds. (2) From the perspective of physical determination, I show that quantum-physical indetermination is not at all in a position to explain autonomy, while from the perspective of systems theory physical determination and autonomy is well-compatible. (3) The possibility of knowledge denotes a further increase of such autonomy. From this perspective, acting is something like designing-oneself or choice-of-oneself. (4) Consciousness of not being fixed in principle now becomes a determining condition of my acting, which appears to be determined by auton omy. This explains the ineradicable conviction that freedom of will is essential for human beings. (5) I conclude that the autonomy of acting is greater the more that rational self-determination takes the place of stupid arbitrariness. In 1980 a book by U. Pothast came out with the provocative title 'The Inadequacy of the Proofs for Freedom'. (2) Its merit consisted in the fact that it runs through and refutes all the known types of proofs for freedom in the philosophical tradition. Pothast's arguments, which thereby amount to determinism, are in my opinion basically sound, but surely also need a discriminating judgement, which is treated in the following discussion. The view mentioned is alarming in two respects: First of all, in accordance with the way we see ourselves we are convinced that freedom is essential for man's being. Secondly, philosophers think they have excellent arguments against determinism. The strongest objection to determinism is in my view the following: (3) Truth, i.e., accurate knowledge of the facts of a case is only possible for me when I can cognitively get involved with the subject. However, the precondition for this is that I am not determined by irrelevant constraints in connection with the subject — e.g., by physical factors or by my own biological-genetic constitution, but also not by prejudices and preconcieved notions: precisely because I could not involve myself in the subject because of such constraints. Reduced to a formula, this means: truth presupposes freedom. As a philosophical theory, determinism itself lays claim to truth, which therewith presupposes freedom, in accordance with what I have just said.