Leasing Research Paper Essay

A lease is a contract written between two people one of whom is the owner of a property lending it to another party who uses it and gives financial compensation for the exchange. There are many different types of lease arrangements for property. They include full service, net, percentage, and gross leases (Lank, 2003). Â  To begin with, full service lease is mostly used by tenants who use multi-tenant office buildings where the landlord provides all essential services to his or her lessee (Kennedy, 2005). Such landlord-provided services include water as well as security. Another kind of lease is the gross lease whereby the tenant pays for the gross rent but the landlord pays for the maintenance, insurance, and also the property costs (Steingold & Steingold, 2010). Conversely, the net lease is implemented whereby the tenant takes responsibility for all expenses and amenities which he or she needs to use in the running of his or her business (Peca, 2009). On the other hand, percentage lease plays out when the tenant pays a percentage of the gross revenue (Tamper, 2002). Further, when calculating the gross revenue, one has to deduct all the items that might overstate one’s revenue, for example, items that may overstate sales. There are other lease terms which need to be taken into consideration when entering into a contract related to a lease property. They include lease hold improvements which, if overlooked, can ultimately be very expensive. Knowledge of these issues ensures that the landlord makes any necessary renovations or else leave it open for the tenant to improve for himself or herself, as per certain guidelines and restrictions. In addition, the lease length matters since the duration depends on the landlord, all the amenities offered, as well as the tenant. The advantages of leasing building, medical equipment, and office furniture and equipment include: – Flexibility, when we lease a building, there is room to relocate to another area which suits our provision of medical services to the people. This arrangement can enable us to shift our services to a place where we can access more customers than if we built it in a place where there is low demand for our services. Moreover, there are few responsibilities attached to the management since most of the responsibilities are passed onto the land lords, thus increasing the turnover. Conversely, there is less tax paperwork since the income tax will be simpler to file. This is because building owners normally have very many forms to fill which will not be present in leasing. When we want to run the business without affecting the cash flow, it will be more beneficial to preserve the cash flow by leasing equipment rather than buying them since high initial capital is required to purchase the medical equipment. Further, when we lease equipment, it helps to maintain and build a strong credit background which helps to expand the working capital through smaller initial investment (Haight & Singer, 2005). Further, such an initiative helps in reduction of tax since one does not pay tax on the leased properties. In turn, this helps the business to regain money spent on regular expenses which are adjusted to increase credits and deductions. Lease of property allows business operators to satisfy the business needs on the allotted budget which is more flexible than when purchasing a commodity. Leasing agents always try to please their customers and thus always offer upgrades. The initial capital of upgrading your equipment is therefore highly minimized since one does not purchase them but the leasing agent improves his equipment. This allows one to use improved equipment. The cost of purchasing equipment is spread over a long period of time. After leasing the equipment, it is still owned by the leassor thus one has security of their money, therefore making one to have a credit check pass rather than other forms of finance. A lease contract is always fixed, therefore making it easier to budget. The major disadvantages of leasing property are that there is no ownership of property or equipment. One cannot thus upgrade his or her equipment to improve the performance of one’s office. If the equipment becomes outdated, one cannot sell or discard them without paying much money so as to cancel the contract. The purchase of the equipment may be very hard since it may be difficult to arrange for the purchase which is not simple. Rather, arranging for the purchase of the mostly very expensive items is easier. Sometimes it becomes a long-term expense, although it saves one from paying a large sum of money at once. This is clearly seen when one uses the standard lease wherein one pays for the cost of purchase with the charges of the leasing company. After a leasing period expires, one has to continue paying rent so as to use the equipment. The money one pays for an equipment is thus considerably more than the actual marked price of the product. Although one has not purchased the product, he or she has to maintain and repair it. If one lacks trained personnel, it may prove to be very expensive when a major repair is required, thus increasing the monthly payments (Perlis & Bradley, 2004). A lease has a high interest cost because the lessor makes returns from the leased products, implicating that they get high returns thus making their firm more qualified to borrow so as to purchase other assets. There is lack of the recovery value of the product if one needs to purchase the product. This is evident in products which depreciate in value. There is also difficulty in improving the products. This is because one is prohibited to make improvements on the products without the owner’s approval. It makes it hard to put finances on the leased property, thus making the lender the security to improve the product. If a product becomes outdated, one continues to pay for it till the lease period is over and even continues to use it even if it increases the production cost of one’s products. There are other expenses which follow if the owner had not paid for them, for example, one has to insure property if the owner had not insured. If you have to purchase a property, you lack background information about it unless a nearby neighbor sells to you, a situation which makes many leases to be inflexible (Boiron & Boiron, 008). When one wants to purchase a product, the market is usually untested to the resold product. There is also depreciation of the asset value before the end of the lease period. When it comes to selling of the companies head office, it is a very bad idea to sell and lease it again as this can cause a lot of damages to the company’s outlook if the owner decides not to lease it back. Further, we have to go and search for another to lease. If we decide to get any mortgage loan, we shall lack property to assist us in securing a loan which can help us run the business. The advantage of selling the head office is that we can shift to an area with high market for our services. References Boiron. P.; & Boiron, C. (2008). Commercial real estate investing in Canada: The complete reference for real estate. Â  Hoboken, NJ: John Wiley and Sons. Haight, G. T.; & Singer, D. (2005). The real estate investment handbook. Hoboken, NJ: John Wiley and Sons. Kennedy, J. (2005). The small business owner’s manual: Everything you need to know to start up and run your business. Career Press. Lank, E. (2003). Modern real estate practice in New York: For salespersons and brokers. La Crosse, WI: Dearborn Real Estate. Peca, S. P. (2009). Real estate development and investment: A comprehensive approach. Hoboken, NJ: John Wiley and Sons. Perlis, A.; & Bradley, B. (2004). The unofficial guide to buying a home. Hoboken, NJ: John Wiley and Sons. Steingold, F. S.; & Steingold, F. (2010). Legal forms for starting & running a small business. Berkeley, California: Nolo. Tamper, R. (2002). Mastering real estate mathematics. La Crosse, WI:Â   Dearborn Real Estate.

Curriculum Assessment Essay

Assessment is an important part of our curriculum framework as it both enhances learning and provides opportunities for students to reflect on what they know, understand, and can do. It also provides the guidance, the tools and the incentive for the teachers and the students, as well as the curriculum makers, for them to become more competent, more skillful and better at understanding on how everybody will learn. INTENDED VS IMPLEMENTED VS ACHIEVED CURRICULUM INTENDED Curriculum IMPLEMENTED Curriculum ACHIEVED Curriculum Written Taught Learned/Attained Refers to the objectives set at the beginning of any curricular plan. Refers to the various learning activities or experiences of the students in order to achieve the intended curricular outcomes. Refers to the curriculum outcomes based on the first two types of curriculum: the intended & implemented curriculum. Establishes the goal, specific purposes and immediate objectives to be accomplished. Refers to the actual activities being practiced in schools It is considered the product/learning outcomes of the curriculum development process. It answers what the curriculum writer wants to do. The activities may coincide with the specified objectives of the curriculum (intended curriculum) or may largely be out of agenda. It indicates performance in relation to the objectives and the activities usually described thru test scores and other performance indicators measured by evaluation tools. SOME QUESTIONS TO ASSESS THE INTENDED CURRICULUM 1. Are the objectives achievable within learners’ development levels? 2. Is it achievable within allotted time? 3. Are there enough resources to achieve the objectives? 4. Are the objectives clear and specific? 5. What are the ways to measure the outcomes of the objectives? 6. Are the objectives observable, relevant and doable? SOME QUESTIONS TO ASSESS THE IMPLEMENTED CURRICULUM 1. Are the learning objectives congruent with the stated objectives of the curriculum? 2. Does the teacher have the skill to implement the activities or use the strategy? 3. Does the teacher utilize the various ways of doing to complement the learning styles of students? 4. Are the materials and methods appropriate for the objectives set? 5. Are there alternative activities for learners to do to accomplish the same objectives? 6. Are there activities to address individual differences? 7. Do the activities provide maximum learning experiences? 8. Do the activities motivate the learners to do more and harness their potentials? 9. Do the activities utilize multiple sensory abilities of the learners? 10. Do the activities address multiple intelligences of the learners? SOME QUESTIONS TO ASSESS THE ACHIEVED CURRICULUM 1. Do the learning outcomes achieved by the learners approximate the level of performance set at the beginning of the curriculum? 2. Are the learning outcomes achieved higher or lower than the objectives set? 3. Do the achieved learning outcomes reflect the knowledge, skills and attitudes? 4. How many percent of the learners in the same class perform higher than the level set at the beginning? 5. Do the curricular outcomes reflect the goals and aspirations of the community where the curriculum was implemented? COMPARING THE INTENDED, IMPLEMENTED AND ACHIEVED CURRICULUM 1. Use of Curriculum Mapping A curriculum map is created by the teacher of the subject by recording what he/she is actually doing in the classroom at various points throughout the day. Then, the map is compared to what is actually written in the school district’s curriculum guide. 2. Use of Backward Mapping Analyzing items on a culminating test (an achievement test or final exam) to determine the actual achieved curriculum. These test items are then compared to the written curriculum and the mapped taught curriculum to find gaps and overlaps. EXAMPLE OF ASSESSING THE INTENDED, IMPLEMENTED AND ACHIEVED CURRICULUM 2012 BASIC EDUCATION CURRICULUM (BEC) INTENDED CURRICULUM IMPLEMENTED CURRICULUM ACHIEVED CURRICULUM (What are the goals of BEC?) (How was BEC implemented to accomplish the goals?) What has BEC achieved?) To raise the quality of the Filipino learners and graduates who will become lifelong learners. Learning areas were reconstructed into 5 learning areas: English, Science, Mathematics, Filipino and MAKABAYAN. Increased level of performance in tool subjects. To decongest the curriculum in order that the teachers and the learners will be able to contextualize it. Grades 1 & 2 Science & Health is integrated in English. Formal Science subject starts at 3rd Grade. Change in teachers paradigm from being dispenser of knowledge to facilitator of learning. To use innovate, interdisciplinary and integrative modes of instructional delivery whenever possible and appropriate. MAKABAYAN comprise Character Ed. &Sibika at Kultura for Grades 1-3; plus EPP (TLE), MSEP (MAPEH), and Hekasi (AP) from grade 4 – HS Increased instructional materials support for teaching & learning and decentralized management of school resources. To increase time for tasks in order to gain mastery of competencies of the basic tool subject. Learning activities are made interactive, integrative, learner – performance based. Increased number of in – service trainings for teachers and more involvement of stakeholders. In the BEC or in any curriculum for that matter, there is an evident matchbetween the intended, implemented and achieved curricula. CONCLUSION Each type of curriculum should be linked to one another. Any gap will make the curriculum weak and will lead to obstacles in the accomplishment of the overall purpose of the curriculum. PROFILE The first reporter is Miss Jannah Madonna Panganiban La Rosa. She was born on November 21, 1988 and is presently residing at Brgy. PambisanMalaki, Pinamalayan, Oriental Mindoro. She finished her collegiate education at Mindoro State College of Agriculture & Technology (Main Campus), Victoria, Oriental Mindoro, with a degree in Bachelor of Secondary Education, Major in General Science. At present, she is a Secondary School Teacher of Nabuslot National High School. The second reporter is Mr. Ian Luke LacatanLolong. He was born on December 15, 1989 and is presently residing at Bangbang, Pinamalayan, Oriental Mindoro. He finished his collegiate education at Kalos Mission Arts College (formerly Baguio Theological School), Baguio City with a degree in Bachelor of Arts in Theology. At present, his pastoral ministry is at Pambisan Bible Christian Church, Pinamalayan. The third reporter is Mrs. JhoanSapunganIngco. She is presently residing at Sabang, Pinamalayan, Oriental Mindoro. She finished her collegiate education at ABADA College, Pinamalayan with a degree in Bachelor of Secondary Education, major in English. At present, she is a Secondary School Teacher in Nabuslot National High School, Sabang Extension.

How Religion Affects Society Essay

More generally, social scientists are discovering the continuing power of religion to protect the family from the forces that would tear it down. 13 Professor Bergin’s summary was echoed two years later by nationally syndicated columnist William Raspberry: â€Å"Almost every commentator on the current scene bemoans the increase of violence, lowered ethical standards and loss of civility that mark American society. Is the decline of religious influence part of what is happening to us? Is it not Just possible that anti-religious bias masquerading as religious neutrality is costing more than we have been willing to acknowledge? † 14 Other reviewsl 5 also list the positive effects of religious belief and practice in reducing uch problems as suicide, substance abuse, divorce, and marital dissatisfaction. Such evidence indicates clearly that religious practice contributes significantly to the quality of American life. Given this evidence, Congress should: Begin a new national debate to help renew the role of religion in American life; Ask the General Accounting Office (GAO) to review the evidence on the beneficial effects of religious practice in the relevant social science literature and report its findings to a national commission formed to promote the consideration of religious Fund federal experiments with school choice that ractice among U. S. citizens; include religiously affiliated schools; Pass a sense-of-the-congress resolution that data on religious practice are useful for policymakers and researchers as part of the public policy debate; and Mandate a census question on religious practice. It religious practice in America. The President should: Appoint Judges who are more sensitive to the role of religion in public life, with the Senate ensuring that such is the case by ascertaining the stand of Judges on matters of religion and its relationship to the Constitution; Direct the Bureau of he Census to record levels of religious practice in the census for the year 2000 (time is running out for preparation of the census questionnaire); and Issue a directive to all federal agencies making clear that cooperation between government entities and the social, medical, and educational services of faith-based organizations does not violate separation of church and state. The U. S. Supreme Court should: Review the decisions in which it has changed the laws of the land by changing commonly held beliefs regarding the Constitution and religion and send to Congress hose that should have been the object of legislative action rather than Judicial reinterpretation. America’s religious leaders should: Be much more assertive in emphasizing the contribution of religion to the health of the nation and in resisting efforts to minimize religion in public discourse; Make clear to their congregations that they are contributing not only to their own welfare, but also to the well-being of the nation by their regular attendance at religious worship; Take special care of the religious formation of children, especially during the transition period from childhood to adolescence, when they are ost likely to lose their religious faith; Recognize that the church in the inner city, especially the black church, has a vital role to play in helping its people escape from the degrading culture of inner-city poverty;

Using Social Media to Market a Chiropractors Practice Essay

Using Social Media to Market a Chiropractors Practice - Essay Example The essay "Using Social Media to Market a Chiropractor’s Practice" looks at using social media to market a chiropractic practice looking at some of the options that are available, the costs, critical issues and advantages and disadvantages since integrating social media into marketing can help to significantly expand into other areas. The question of the extent to which chiropractors make use of social media to market their practice is one which is increasingly being debated. It has been argued that many chiropractors are constantly ignoring the reality as well as the potential that accompanies social media marketing subsequently leaving them behind. Integrating social media into any efforts at marketing can help to significantly expand into other areas that were previously not possible. Far from the days when one had to log into their Facebook and Twitter accounts in order to post updates, technology has evolved to provide tools including Hootsuite which present the chance to post updates to many social networks at once. Another perception is that social media is an expensive undertaking especially with regard to the notion that one will need to hire specialists and companies to put in place a social network profile for the practice. It is true that companies can enable the individual chiropractor to save a significant amount of time with regard to tasks that are related to the internet including setting up fan pages. Communication with the audience is a responsibility that can be carried out by the office staff.

Black women in modern science fiction media Essay

Black women in modern science fiction media - Essay Example Marleen Barr is one of the people who have written some of the greatest works of literature created by black women. She particularly acknowledges Octavia E. Butler and Toni Morrison by saying that they stand to be remembered as major contributors towards the emergence of black science fiction (Thomas 105). Halle Berry is one of the greatest black women-actresses in the world of cinematography. One of her works as an actress in the film titled X-men has been said to be the embodiment of what fits perfectly the way Frank Norris defines American novel (Thomas 105). This research was inspired by the quest of finding out more of the journey that the black women have tread in the field of art. This research will evaluate the role of gender and race and how the two have hindered artists in their various endeavors (Barr 7). It will start with the 1920s black-art movements followed by its evolution and, finally, look at black artists in the contemporary society. â€Å"People need to imagine how it is like having the entire society aligned against you,† these were the words said by one of the greatest black women fiction writers named Butler (Barr 255). Her attitude of having the outside perspective of the whole situation made her prosper in her work. Other black women science fiction writers at the time just sought to understand the situation from the victim’s side. While they complained about their rights and how their work is undermined, Butler took the opportunity to make the world understand why people behave the way they do. She advised her fellow black women that they cannot run away from repulsion because people’s strengths hinder them from accepting other people’s differences. Barr (8) suggests that if other black women could have had exactly the same attitude, they could have had an easy trend through the field of science fiction. A writer named A. Scott once said that a griffin and a

The Making of Company Name Assignment Example | Topics and Well Written Essays - 500 words

The Making of Company Name - Assignment Example Since Waxing Company wants to expand its business to European and American markets, it should adopt a name that fits the general market and the target customers. Some of the names that the company can adopt for its new markets are as proposed below. The name Five Star Electros can be an ideal name that Wuxing Company can decide to adopt since it contains the aspect of originality. Adopting this name will enable the potential customers to link the company directly to its parent company in China. In addition, the name Five Star Electros shows originality and business superiority in the automobile industry and thus will generate the notion that the company’s products are of high quality. Moreover, this name is generally acceptable globally, simple and very easy to recall and thus both the European an American customers will be able to relate to it. Equally important, the name Roadster Technologies will be a perfect fit for Wuxing Company. This name has numerous advantages that ca n enable Wuxing to penetrate the new market. Apart from being a unique name, it can attract the attention of the potential customers since the term Roadster creates a â€Å"superior† image on the minds of the customer. Furthermore, the term Technology will identify the manufactured products as being effective, efficient, and durable and of very high quality. To repeat, this name will fit the company’s objective to describe its products as high quality, original, of innovative design and lifestyle among other features. Imagine walking across a busy street and then all of a sudden you notice that you have seen a company premise that has been labeled Deluxe Auto Dikes. Chances are that if you are a motorbike â€Å"lover,† you will turn back and look again. This is so because the name Deluxe is generally attractive and thus this name will capture the attention of the customers in the new market.

Rewarding Volunteers Essay Example | Topics and Well Written Essays - 1750 words - 1

Rewarding Volunteers - Essay Example The paper tells that in order to attract and motivate volunteers, organizations need to come up with effective volunteer management programs that will ensure those individuals are always motivated and at the same time they gain some skills while offering their services to the organization. A comprehensive training program needs to be established to ensure the quality of services that they offer is acceptable and at the same time add value to the volunteers to make them more knowledgeable in their line of specialization thus ensuring they become more attractive to employers in the job market. Understaffing at the online university can be traced to some reasons but the primary factor is the lack of strategic planning. It is prudent that prior to the implementation of the program it ought to have conducted a feasibility study to ascertain that it will meet all the requirements that will see the program running smoothly. Ideally, personnel is the most valuable resource in any organizatio n thus firms have to give it the priority during planning since without the workers who will be implementing the organizational objectives nothing meaningful will be accomplished. Thus, it is evident that poor strategic planning was the key issue that culminated to understaffing at the online university since it is prudent that if the organization did not have sufficient funds to implement the entire program it had to wait until the moment it had acquired all the necessary resources before deploying the program.